Christopher Williams

Arthur Andersen Professor of Accounting
Chair of Accounting

Education
PhD University of North Carolina 2009
MAcc Brigham Young University 2005
BS Brigham Young University 2005
Biography
Chris Williams is a the Arthur Andersen Professor of Accounting at the Ross School of Business. His research focuses on the role of accounting in debt contracting, banking and risk. His research has been published in top accounting and finance journals including Accounting Review, Journal of Accounting & Economics, Journal of Accounting Research, Journal of Financial Economics and Review of Accounting Studies. He is currently serving as the Accounting Area Chair.    Chris received his PhD in accounting from the University of North Carolina at Chapel Hill and both his Masters and Bachelors in accounting from Brigham Young University. 
Latest Faculty News & Research
Anticipatory effects around proposed regulation: Evidence from Basel III
Authors
Brad Hendricks, Jed Nelson, Catherine Shakespeare and Christopher Williams
Published Date
2023
Authors
Brad Hendricks, Jed Nelson, Catherine Shakespeare and Christopher Williams
Source
The Accounting Review
Volume
98
Issue
1
Pages
285-315
What's My Style? Supply-side Determinants of Debt Covenant Inclusion
Authors
Ma, Z., Stice, D. and Williams, C.
Published Date
2022
Authors
Ma, Z., Stice, D. and Williams, C.
Source
Journal of Business, Finance and Accounting
Volume
49
Issue
3
Pages
461-490
CDS Trading and Non-Relationship Lending Dynamics
Authors
Kang, J., Williams, C., Wittenberg-Moermon, R.
Published Date
2021
Authors
Kang, J., Williams, C., Wittenberg-Moermon, R.
Source
Review of Accounting Studies
Volume
26
Issue
1
Pages
258-292
Information Overload and Disclosure Smoothing
Authors
Kimball Chapman, Nayana Reiter, Hal White and Christopher Williams
Published Date
2019
Authors
Kimball Chapman, Nayana Reiter, Hal White and Christopher Williams
Source
Review of Accounting Studies
Volume
24
Issue
1
Pages
1486-1522
Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption
Authors
Mary Barth, Wayne Landsman, Mark Lang, Christopher Williams
Published Date
2018
Authors
Mary Barth, Wayne Landsman, Mark Lang, Christopher Williams
Source
Journal of Financial Reporting
Volume
3
Issue
1
Pages
1-22
The Informational Role of the Media in Private Lending
Authors
Robert Bushman, Christopher Williams, Regina Wittenberg-Moerman
Published Date
03/2017
Authors
Robert Bushman, Christopher Williams, Regina Wittenberg-Moerman
Source
Journal of Accounting Research
Volume
55
Issue
1
Pages
115-152
Bank Competition: Measurement, Decision-Making and Risk-Taking
Authors
Robert Bushman, Bradley Hendricks, Christopher Williams
Published Date
06/2016
Authors
Robert Bushman, Bradley Hendricks, Christopher Williams
Source
Journal of Accounting Research
Volume
54
Issue
3
Pages
777-826
Asymmetric Responses to Good and Bad News: A Case for Ambiguity.
Authors
Christopher Williams
Published Date
03/2015
Authors
Christopher Williams
Source
The Accounting Review
Volume
90
Issue
2
Pages
785-817
Delayed Expected Loss Recognition and the Risk Profile of Banks
Authors
Robert Bushman, Christopher Williams
Published Date
06/2015
Authors
Robert Bushman, Christopher Williams
Source
Journal of Accounting Research
Volume
53
Issue
3
Pages
511
The Impact of Ambiguity on Managerial Investment and Cash Holdings
Authors
Monica Neamtiu, Nemit Shroff, Hal White, Christopher Williams
Published Date
09/2014
Authors
Monica Neamtiu, Nemit Shroff, Hal White, Christopher Williams
Source
Journal of Business Finance and Accounting
Volume
41
Issue
7-8
Pages
1071-1099
Accounting Discretion, Loan Loss Provisioning, and Discipline of Banks' Risk-Taking
Authors
Robert Bushman, Christopher Williams
Published Date
08/2012
Authors
Robert Bushman, Christopher Williams
Source
Journal of Accounting & Economics
Volume
54
Issue
1
Pages
1-18
Are International Accounting Standards-based and US GAAP-based Accounting Amounts Comparable?
Authors
Mary Barth, Wayne Landsman, Mark Lang, Christopher Williams
Published Date
08/2012
Authors
Mary Barth, Wayne Landsman, Mark Lang, Christopher Williams
Source
Journal of Accounting & Economics
Volume
54
Issue
1
Pages
68-93
Religious Social Norms and Corporate Financial Reporting
Authors
Scott Dyreng, William Mayew, Christopher Williams
Published Date
10/2012
Authors
Scott Dyreng, William Mayew, Christopher Williams
Source
Journal of Business Finance and Accounting
Volume
39
Issue
7-8
Pages
845-875