Henry Laurion

Henry Laurion is an Assistant Professor in the Accounting Department at the Leeds School of Business, University of Colorado Boulder. His research focuses on financial reporting, auditing, and the intersection of accounting with capital markets.

Dr. Laurion's research interests include:

• Financial reporting standards (GAAP and Non-GAAP)
• Auditing practices and regulations
• Goodwill accounting and impairment testing
• Earnings management and disclosure practices
• Banking sector financial reporting
• The relationship between accounting information and market reactions

His scholarly work spans from analyzing the Silicon Valley Bank collapse to examining goodwill impairments and Non-GAAP earnings implications. Dr. Laurion's research demonstrates how accounting information affects financial decision-making at both micro and macro levels, with publications addressing banking regulation, asset valuation, financial information asymmetry, and accounting conservatism.

Dr. Laurion has made significant contributions to understanding:

• Bank risk management frameworks
• Audit quality and independence requirements
• Goodwill impairment signaling mechanisms
• Earnings forecasting challenges under GAAP
• Non-GAAP reporting consequences
• The aggregation of accounting conservatism to macroeconomic measures

As a faculty member at Leeds, Dr. Laurion teaches accounting principles, financial reporting standards, and auditing practices to business students at the University of Colorado Boulder.