4800 Calhoun Road
Houston, TX 77204
United States
University of Houston
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auditor conservatism, audit quality, investment efficiency, nonaudit services
joint audits, audit quality, precision, auditor independence, audit fees
asset measurement, historical cost, fair value, lower of cost or fair value
mark-to-market accounting; bank regulation; agency conflicts
Accounting Measurement, Bank Capital Regulation, Agency Conflicts
Greenhouse gas emissions, Externality, Double materiality, Disclosure, Real effects
Operating leases; Off-balance-sheet; Capitalization; Investment efficiency.
Audit risk disclosure; Information acquisition; Audit quality; Investment efficiency.
Neutrality, Bias, Investment Efficiency, Covenant Tightness, Interest Rate
Mandatory rotation, Auditor independence, Auditor conservatism, Investment efficiency
asymmetric learnings, asymmetric cycles, aggregate investment efficiency, neutrality, conservatism
Coordination; Cost of debt capital; Accounting conservatism; Bank-run risk.
Time-varying capital ratios, CECL, Cyclicality, Intertemporal correlation of shocks, Intertemporal change in liquidity demand