Chy, Mahfuz, Inder Khurana, and Hoyoun Kyung. 2025. “Spillover Effects of the SEC’s Regulatory Oversight on Private Debt Contracting: Evidence from Cross-listed Foreign Firms” Journal of Accounting Research 63 (2): 769-806
Accountancy
Mahfuz Chy
Assistant Professor and Trulaske Dean’s Advisory Board Faculty Scholar
Email
Office
347 Cornell Hall
Dr. Mahfuz Chy is an assistant professor of accountancy. Prior to doctoral studies, he completed Master of Science in statistics from Virginia Tech and a Master of Science in mathematical finance from the University of North Carolina Charlotte. He also worked as a statistician in Raleigh, N.C. His research interests broadly span financial and auditing archival topics. Some specific areas of his current research focus on real effects of accounting/auditing, managerial short-termism, debt contracting and unintended consequences of accounting/auditing regulations.
Education
BBA, University of Dhaka, Bangladesh, 2007; MS, Mathematical Finance, University of North Carolina-Charlotte, 2009; MS, Statistics, Virginia Tech, 2010; PhD, University of Toronto, Canada, 2018
Publications
Chy, Mahfuz, and Hoyoun Kyung. 2023. “The Effect of Bond Market Transparency on Bank Loan Contracting.” Journal of Accounting and Economics 75 (2-3): 101536.
Chy, Mahfuz, and Jeffrey Callen. 2023. “The Agency Costs of Investment Opportunities and Debt Contracting: Evidence from Exogenous Shocks to Government Spending.” Journal of Business Finance & Accounting 51(7-8): 2122-2152.
Chy, Mahfuz, Gus De Franco, and Barbara Su. 2021. "The Effect of Auditor Litigation Risk on Clients’ Access to Bank Debt: Evidence from a Quasi-experiment." Journal of Accounting and Economics 71 (1): 101354.
Chy, Mahfuz, and Ole-Kristian Hope. 2021. "Real Effects of Auditor Conservatism." Review of Accounting Studies 26(2): 730-771.