Tong Lu

University of Houston

4800 Calhoun Road

Houston, TX 77204

United States

SCHOLARLY PAPERS

15

DOWNLOADS
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Top 17,080

in Total Papers Downloads

5,335

SSRN CITATIONS
Rank 19,503

SSRN RANKINGS

Top 19,503

in Total Papers Citations

47

CROSSREF CITATIONS

18

Scholarly Papers (15)

1.

Auditor Conservatism and Investment Efficiency

Accounting Review, Forthcoming, Chicago GSB Research Paper No. 08-03
Number of pages: 35 Posted: 17 Jul 2008 Last Revised: 13 Feb 2009
Tong Lu and Haresh Sapra
University of Houston and Booth School of Business, University of Chicago
Downloads 1,881 (16,153)
Citation 14

Abstract:

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auditor conservatism, audit quality, investment efficiency, nonaudit services

2.

Do Joint Audits Improve or Impair Audit Quality?

Rotman School of Management Working Paper No. 2111710, CAAA Annual Conference 2013
Number of pages: 47 Posted: 18 Jul 2012 Last Revised: 16 Apr 2017
City University of New York (CUNY) - Baruch College, University of Houston, University of British Columbia (UBC) - Sauder School of Business and University of Toronto
Downloads 1,344 (26,982)
Citation 19

Abstract:

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joint audits, audit quality, precision, auditor independence, audit fees

3.

Combining Historical Cost and Fair Value

Number of pages: 44 Posted: 22 Oct 2010
Haijin Lin and Tong Lu
University of Houston and University of Houston
Downloads 594 (82,487)
Citation 1

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asset measurement, historical cost, fair value, lower of cost or fair value

4.

Agency Conflicts, Prudential Regulation, and Marking to Market

Chicago Booth Research Paper No. 11-05
Number of pages: 53 Posted: 13 Jan 2011
University of Houston, Booth School of Business, University of Chicago and Georgia State University
Downloads 455 (114,710)
Citation 4

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5.

Agency Conflicts, Bank Capital Regulation, and Marking-to-Market

Forthcoming, Accounting Review
Number of pages: 71 Posted: 25 Mar 2019
University of Houston, Booth School of Business, University of Chicago and Georgia State University
Downloads 233 (234,397)
Citation 6

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mark-to-market accounting; bank regulation; agency conflicts

6.

Agency Conflicts, Bank Capital Regulation and Accounting Measurement

Number of pages: 36 Posted: 16 Dec 2016
University of Houston, Booth School of Business, University of Chicago and Georgia State University
Downloads 146 (354,588)

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Accounting Measurement, Bank Capital Regulation, Agency Conflicts

7.

Real Effects of GHG Disclosures

Number of pages: 42 Posted: 06 Sep 2023 Last Revised: 02 Dec 2023
University of Houston, New Jersey City University, Xiamen University and Sun Yat-sen University (SYSU) - School of Business
Downloads 137 (372,810)

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Greenhouse gas emissions, Externality, Double materiality, Disclosure, Real effects

8.

Real Effects of Lease Accounting

Number of pages: 47 Posted: 22 Sep 2022 Last Revised: 01 Dec 2023
University of Houston, New Jersey City University, Xiamen University and Sun Yat-sen University (SYSU) - School of Business
Downloads 104 (458,016)

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Operating leases; Off-balance-sheet; Capitalization; Investment efficiency.

9.

Does Audit Risk Disclosure Improve or Impair Audit Quality and Investment Efficiency?

Number of pages: 36 Posted: 14 Aug 2023 Last Revised: 14 Nov 2023
City University of New York (CUNY) - Baruch College, University of Houston and Texas Christian University
Downloads 96 (483,870)

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Audit risk disclosure; Information acquisition; Audit quality; Investment efficiency.

10.

Accounting Bias and Debt Contracting

Number of pages: 52 Posted: 24 Apr 2023 Last Revised: 13 Aug 2023
University of Houston, University of Houston-Victoria and University of Houston - Downtown
Downloads 92 (497,282)

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Neutrality, Bias, Investment Efficiency, Covenant Tightness, Interest Rate

11.

Real Effects of Mandatory Audit Firm Rotation

Number of pages: 33 Posted: 14 Sep 2023
University of Houston, New Jersey City University and Rice University
Downloads 76 (557,967)

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Mandatory rotation, Auditor independence, Auditor conservatism, Investment efficiency

12.

Asymmetric Cycles and Asymmetric Accounting

Number of pages: 48 Posted: 23 Dec 2022 Last Revised: 09 Feb 2024
Tong Lu, Ellen Wang and Chunxiao Xue
University of Houston, University of Houston - C.T. Bauer College of Business and Wenzhou-Kean University
Downloads 76 (557,967)

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asymmetric learnings, asymmetric cycles, aggregate investment efficiency, neutrality, conservatism

13.

Coordination and Conservatism

Number of pages: 18 Posted: 19 Oct 2023 Last Revised: 12 Dec 2023
Tong Lu and Lijun Ruan
University of Houston and New Jersey City University
Downloads 44 (725,203)

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Coordination; Cost of debt capital; Accounting conservatism; Bank-run risk.

14.

Time-varying capital ratios under CECL 

Number of pages: 48 Posted: 27 Dec 2022 Last Revised: 24 Aug 2023
Tong Lu and Lanyi Yan Zhang
University of Houston and University of Houston - Downtown
Downloads 42 (738,430)

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Time-varying capital ratios, CECL, Cyclicality, Intertemporal correlation of shocks, Intertemporal change in liquidity demand

15.

Time-Varying Capital Ratios Under Cecl

Number of pages: 48 Posted: 30 Jan 2024
Tong Lu and Lanyi Yan Zhang
University of Houston and University of Houston - Downtown
Downloads 15 (967,479)

Abstract:

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Time-varying capital ratios, CECL, Cyclicality, Intertemporal correlation of shocks, Intertemporal change in liquidity demand