Yu Hou

Queen's University - Smith School of Business

Assistant Professor of Accounting

Smith School of Business - Queen's University

143 Union Street

Kingston, Ontario K7L 3N6

Canada

SCHOLARLY PAPERS

6

DOWNLOADS
Rank 28,024

SSRN RANKINGS

Top 28,024

in Total Papers Downloads

2,476

SSRN CITATIONS
Rank 49,359

SSRN RANKINGS

Top 49,359

in Total Papers Citations

9

CROSSREF CITATIONS

4

Scholarly Papers (6)

1.

Strategic Disclosures of Litigation Loss Contingencies When Customer–Supplier Relationships Are at Risk

The Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2310382
Number of pages: 64 Posted: 16 Aug 2013 Last Revised: 01 Jul 2017
The Chinese University of Hong Kong, University of Toronto - Rotman School of Management, Queen's University - Smith School of Business and University of Toronto - Rotman School of Management
Downloads 860 (38,607)
Citation 10

Abstract:

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Customer-Supplier Relationships; Litigation Loss Contingency Disclosures; Proprietary Costs

2.

Opinion Shopping through Same-Firm Audit Office Switches

Number of pages: 60 Posted: 17 Jan 2017 Last Revised: 21 Jun 2019
University of Toronto - Rotman School of Management, Maastricht University and Queen's University - Smith School of Business
Downloads 540 (70,936)

Abstract:

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Informationally motivated opinion shopping; Going concern audit opinions; Audit office switches; Type I and Type II errors

3.

Auditor Experience and the Timeliness of Litigation Loss Contingency Disclosures

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 2179148
Number of pages: 36 Posted: 21 Nov 2012 Last Revised: 13 Jun 2017
University of Toronto - Rotman School of Management, Queen's University - Smith School of Business, University of Toronto - Rotman School of Management and University of Toronto
Downloads 495 (78,983)
Citation 2

Abstract:

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Litigation Loss Contingency Disclosures, Auditor Industry Specialization, Litigation Experience

4.

Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability

Number of pages: 70 Posted: 15 Jan 2019 Last Revised: 11 Apr 2022
Tulane University - A.B. Freeman School of Business, Queen's University - Smith School of Business and University of Pittsburgh - Accounting Group
Downloads 365 (112,592)
Citation 1

Abstract:

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Financial Statement Comparability, Institutional Theory, Imitation

5.

Chilling Effects of Patent Trolls

Number of pages: 53 Posted: 12 Dec 2019 Last Revised: 24 Aug 2021
University of Toronto - Rotman School of Management, Queen's University - Smith School of Business, McMaster University - Michael G. DeGroote School of Business and University of Toronto
Downloads 216 (192,177)
Citation 1

Abstract:

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Peer losses; Innovation response; Patent-infringement litigation; Non-practicing entities; Technology peers

6.

The Role of Diversification in the Pricing of Accruals Quality

Review of Accounting Studies, Forthcoming
Posted: 27 Mar 2015 Last Revised: 12 May 2016
Yu Hou
Queen's University - Smith School of Business

Abstract:

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Accruals quality, cost of capital, diversification, ambiguity