Brian Akins

Associate Professor of Accounting

Brian Akins is an associate professor of accounting at the Jesse H. Jones Graduate School of Business at Rice University, and teaches financial accounting in the full time and professional MBA programs and the Ph.D. program. His research focuses on financial reporting quality and the impact of accounting in debt and equity market settings. Dr. Akins earned his Ph.D. in accounting from the Massachusetts Institute of Technology in 2012 after defending his dissertation studying the relationship between reporting quality and uncertainty about credit risk, captured by disagreement between the rating agencies.

He received a bachelor’s degree in mathematics from the University of Texas at Austin. He also holds master’s degrees in business administration from Rice University and in biblical interpretation from Lubbock Christian University.

To read more about Prof. Akins's work, please visit Rice Business Wisdom.


Teaching Interests: 

-Financial Accounting

Research Interests: 

-Fixed income and equity markets
-Credit rating agencies
-Financial contracting
-Financial reporting quality
-Information asymmetry
-Market competition

Intellectual Contributions

Journal Article

“Debt Contracting on Management” with David De Angelis and Maclean Gaulin. The Journal of Finance, forthcoming.

Journal Article

“Financial Reporting Quality and Uncertainty about Credit Risk among the Ratings Agencies” The Accounting Review 93(4), (2018) 1-22.

Journal Article

“Corruption in Bank Lending: The Role of Timely Loan Loss Recognition” with Yiwei Dou and Jeff Ng. Journal of Accounting and Economics 63(2-3), (2017) 454-478.

Journal Article

“Bank Competition and Financial Stability: Evidence from the Financial Crisis” with Lynn Li, Jeff Ng, and Tjomme Rusticus. Journal of Financial and Quantitative Analysis 51(1), (2016) 1-28.

Journal Article

“Investor Competition over Information and the Pricing of Information Asymmetry” with Jeff Ng and Rodrigo Verdi. The Accounting Review 87(1), (2012) 35-58.