Takeshi Katsura associated a C^{\ast} -algebra C^{\ast}_{A,B} to a pair of square matrices A\ge 0 and B of the same size with integral coefficients and gave sufficient conditions on (A,B) to be simple purely infinite (SPI). We call such a pair a KSPI pair. It follows from a result of Katsura that any separable C^{\ast} -algebra \mathfrak{A} which is a cone of a map \xi:C(S^{1})^{n}\rightarrow C(S^{1})^{n} in Kasparov’s triangulated category KK is KK -isomorphic to C^{\ast}_{A,B} for some KSPI pair (A,B) . In this article, we introduce, for the data of a commutative ring \ell , non-necessarily square matrices A , B and a matrix C of the same size with coefficients in the group \mathcal{U}(\ell) of invertible elements, an \ell -algebra \mathcal{O}_{A,B}^{C} , the twisted Katsura algebra of the triple (A,B,C) . When A and B are square and C is trivial, we recover the Katsura \ell -algebra first considered by Enrique Pardo and Ruy Exel. We show that if \ell is a field of characteristic 0 and (A,B) is KSPI, then \mathcal{O}_{A,B}^{C} is SPI, and that any \ell -algebra which is a cone of a map \xi:\ell[t,t^{-1}]^{n}\rightarrow \ell[t,t^{-1}]^{n} in the triangulated bivariant algebraic K -theory category kk is kk -isomorphic to \mathcal{O}_{A,B}^{C} for some (A,B,C) as above so that (A,B) is KSPI. Katsura \ell -algebras are examples of the Exel–Pardo algebras L(G,E,\phi) associated to a group G acting on a directed graph E and a 1 -cocycle \phi:G\times E^{1}\rightarrow G . Similarly, twisted Katsura algebras are examples of the twisted Exel–Pardo \ell -algebras L(G,E,\phi_{c}) we introduce in the current article; they are associated to data (G,E,\phi) as above twisted by a 1 -cocycle c:G\times E^{1}\rightarrow \mathcal{U}(\ell) . The algebra L(G,E,\phi_{c}) can be variously described by generators and relations, as a quotient of a twisted semigroup algebra, as a twisted Steinberg algebra, as a corner skew Laurent polynomial algebra, and as a universal localization of a tensor algebra. We use each of these guises of L(G,E,\phi_{c}) to study its K -theoretic, regularity, and (purely infinite) simplicity properties. For example, we show that if \ell is a field of characteristic 0 , G and E are countable, and E is regular, then L(G,E,\phi_{c}) is simple whenever the Exel–Pardo C^{\ast} -algebra C^{\ast}(G,E,\phi) is, and is SPI if in addition the Leavitt path algebra L(E) is SPI.
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