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Gerald J. Lobo · Study
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Author
Gerald J. Lobo
89 works
· latest 2023
· 5 institutions
cluster: provisional
ORCID 0000-0002-4644-5633
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89
Citations
11,513
Works here
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Most cited in this library
Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China*
2011 · 645 citations
Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence
2006 · 517 citations
Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements
2013 · 442 citations
Does good corporate governance reduce information asymmetry around quarterly earnings announcements?
2007 · 395 citations
Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments
2006 · 377 citations
Works
60 shown
Firm life cycle and cost of debt
Journal of Banking & Finance
·
2023
·
5 authors
·
Open access
37
citations
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?
European Accounting Review
·
2022
·
4 authors
·
Open access
40
citations
Firm-level political risk and corporate tax avoidance
Review of Quantitative Finance and Accounting
·
2022
·
3 authors
28
citations
Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation
European Accounting Review
·
2022
·
4 authors
28
citations
Organizational capital, corporate tax avoidance, and firm value
Journal of Corporate Finance
·
2021
·
3 authors
241
citations
Expanded Auditor's Report Disclosures and Loan Contracting*
Contemporary Accounting Research
·
2021
·
4 authors
·
Open access
93
citations
Economic policy uncertainty and financial statement comparability
Journal of Accounting and Public Policy
·
2020
·
4 authors
·
Open access
74
citations
Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement
Journal of Business Finance & Accounting
·
2020
·
3 authors
35
citations
Is Audit Committee Equity Compensation Related to Audit Fees?*
Contemporary Accounting Research
·
2020
·
2 authors
·
Open access
43
citations
Societal Trust and Management Earnings Forecasts
The Accounting Review
·
2020
·
4 authors
·
Open access
139
citations
Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?
Accounting Horizons
·
2020
·
3 authors
·
Open access
63
citations
Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk
Contemporary Accounting Research
·
2019
·
4 authors
·
Open access
134
citations
Economic policy uncertainty and bank earnings opacity
Journal of Accounting and Public Policy
·
2019
·
4 authors
97
citations
Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-sale Securities?
European Accounting Review
·
2019
·
3 authors
23
citations
Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?
The Accounting Review
·
2019
·
4 authors
·
Open access
104
citations
Share Repurchases and Accounting Conservatism
Review of Quantitative Finance and Accounting
·
2019
·
3 authors
·
Open access
29
citations
Cross-Country Evidence on the Relationship between Societal Trust and Risk-Taking by Banks
Journal of Financial and Quantitative Analysis
·
2018
·
4 authors
130
citations
Societal trust and corporate tax avoidance
Review of Accounting Studies
·
2018
·
4 authors
209
citations
The influence of accounting enforcement on earnings quality of banks: Implications of bank regulation and the global financial crisis
Journal of Accounting and Public Policy
·
2018
·
4 authors
58
citations
Do Banks Price Independent Directors’ Attention?
Journal of Financial and Quantitative Analysis
·
2018
·
4 authors
·
Open access
45
citations
Innovation, financial reporting quality, and audit quality
Review of Quantitative Finance and Accounting
·
2017
·
3 authors
54
citations
Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements
Auditing A Journal of Practice & Theory
·
2017
·
4 authors
·
Open access
71
citations
Material Weakness in Internal Controls and Stock Price Crash Risk
Journal of Accounting Auditing & Finance
·
2017
·
4 authors
84
citations
Social Capital and Bank Stability
Journal of Financial Stability
·
2017
·
4 authors
·
Open access
85
citations
Accounting Comparability and Relative Performance Evaluation in CEO Compensation
Review of Accounting Studies
·
2017
·
3 authors
·
Open access
56
citations
Social Trust and Auditor Reporting Conservatism
Journal of Business Ethics
·
2016
·
4 authors
105
citations
Accounting research in banking – A review
China Journal of Accounting Research
·
2016
·
1 author
·
Open access
50
citations
Religiosity and the cost of debt
Journal of Banking & Finance
·
2016
·
4 authors
150
citations
Conditional Conservatism and Debt versus Equity Financing
Contemporary Accounting Research
·
2016
·
4 authors
59
citations
Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences
Auditing A Journal of Practice & Theory
·
2016
·
4 authors
167
citations
Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness
Journal of Business Ethics
·
2016
·
4 authors
·
Open access
107
citations
Effects of the SEC's XBRL mandate on financial reporting comparability
International Journal of Accounting Information Systems
·
2015
·
4 authors
·
Open access
88
citations
The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests
Contemporary Accounting Research
·
2015
·
4 authors
·
Open access
119
citations
Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management
Accounting and Finance
·
2015
·
3 authors
·
Open access
71
citations
The Effect of Analyst Forecasts During Earnings Announcements on Investor Responses to Reported Earnings
The Accounting Review
·
2015
·
3 authors
·
Open access
47
citations
National Culture and Internal Control Material Weaknesses Around the World
Journal of Accounting Auditing & Finance
·
2014
·
4 authors
·
Open access
48
citations
Managerial Ownership and Financial Analysts’ Information Environment
Journal of Business Finance & Accounting
·
2014
·
4 authors
·
Open access
33
citations
Customer Concentration and Corporate Tax Avoidance
Journal of Banking & Finance
·
2014
·
4 authors
·
Open access
249
citations
The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets
The Accounting Review
·
2014
·
3 authors
147
citations
Religiosity and Risk-Taking in International Banking
Journal of Behavioral and Experimental Finance
·
2014
·
4 authors
·
Open access
69
citations
Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry
The Accounting Review
·
2013
·
3 authors
332
citations
Effects of international institutional factors on earnings quality of banks
Journal of Banking & Finance
·
2013
·
3 authors
144
citations
Loan collateral and financial reporting conservatism: Chinese evidence
Journal of Banking & Finance
·
2013
·
4 authors
·
Open access
51
citations
IAS 39 reclassification choice and analyst earnings forecast properties
Journal of Accounting and Public Policy
·
2013
·
3 authors
·
Open access
32
citations
Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements
The Accounting Review
·
2013
·
2 authors
442
citations
Religiosity and Earnings Management: International Evidence from the Banking Industry
Journal of Business Ethics
·
2013
·
3 authors
·
Open access
161
citations
Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry
SSRN Electronic Journal
·
2013
·
3 authors
·
preprint
·
Open access
60
citations
Effects of International Institutional Factors on Earnings Quality of Banks
SSRN Electronic Journal
·
2013
·
3 authors
·
preprint
·
Open access
33
citations
Impact of FDICIA internal controls on bank risk taking
Journal of Banking & Finance
·
2012
·
4 authors
·
Open access
92
citations
The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions
The Accounting Review
·
2012
·
2 authors
·
Open access
148
citations
Impact of Proximity to Debt Covenant Violation on Earnings Management
Review of Accounting Studies
·
2012
·
3 authors
·
Open access
218
citations
Accruals quality and analyst coverage
Journal of Banking & Finance
·
2011
·
3 authors
120
citations
Effects of national culture on earnings quality of banks
Journal of International Business Studies
·
2011
·
3 authors
272
citations
Ability of accounting and audit quality variables to predict bank failure during the financial crisis
Journal of Banking & Finance
·
2011
·
3 authors
244
citations
Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China*
Contemporary Accounting Research
·
2011
·
4 authors
·
Open access
645
citations
CEO stock options and analysts’ forecast accuracy and bias
Review of Quantitative Finance and Accounting
·
2011
·
3 authors
28
citations
Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis
SSRN Electronic Journal
·
2011
·
3 authors
·
preprint
·
Open access
57
citations
Effects of National Culture on Earnings Quality of Banks
SSRN Electronic Journal
·
2011
·
3 authors
·
preprint
·
Open access
56
citations
Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures
The Accounting Review
·
2010
·
2 authors
78
citations
An Empirical Analysis of Auditor Independence in the Banking Industry
The Accounting Review
·
2010
·
3 authors
·
Open access
293
citations