Christopher Williams

Arthur Andersen Professor of Accounting
Area 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. 
Mandatory Disclosure of Investors' Fossil Fuel Holdings
Published Date
1/2026
Authors
Gregory Miller, Douglas Stockbridge, and Chris Williams
Source
Journal of Accounting and Economics
Institutional Ownership and the Tail Risk of Banks
Published Date
08/2025
Authors
Emmanuel DeGeorge, Nayana Reiter, Christina Synn and Christopher Williams
Source
Management Science
Investor Relations and Private Debt Markets
Published Date
08/2025
Authors
Kimball Chapman, Ruby Lee, Nayana Reiter and Christopher Williams
Source
The Accounting Review
Policy Uncertainty and Corporate Voluntary Disclosure
Published Date
10/2025
Authors
Ruby Lee, Madeline Thompson and Christopher Williams
Source
The Journal of Financial Reporting
Anticipatory effects around proposed regulation: Evidence from Basel III
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
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
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
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
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
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
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.
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
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
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
Published Date
08/2012
Authors
Robert Bushman, Christopher Williams
Source
Journal of Accounting and Economics
Volume
54
Issue
1
Pages
1-18
Are International Accounting Standards-based and US GAAP-based Accounting Amounts Comparable?
Published Date
08/2012
Authors
Mary Barth, Wayne Landsman, Mark Lang, Christopher Williams
Source
Journal of Accounting and Economics
Volume
54
Issue
1
Pages
68-93
Religious Social Norms and Corporate Financial Reporting
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