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1 GOPAL V. KRISHNAN Professor of Accounting and Chairman Kogod School of Business American University 1/9/2014 This is a shorter version of my CV. Please contact me for the full CV. RESEARCH INTERESTS Audit quality, Audit markets, Corporate governance, Earnings management, Taxes and Financial Reporting, International financial reporting issues, and Business ethics. REFEREED PUBLICATIONS 56. “Are Capitalized Software Development Costs Informative About Audit Risk?” forthcoming, Accounting Horizons, 2014 (with Changjiang Wang). 55. “Is There a Relation Between Audit Fee Cuts During The Global Financial Crisis and Banks’ Financial Reporting Quality?” forthcoming, Journal of Accounting and Public Policy (with Yinqi Zhang). 54. “Client Risk Management: A Study of Earnings Management, Audit Fees, and Auditor Resignations” Auditing: A Journal of Practice and Theory, Vol. 32, No. 2, May 2013, pp. 147-169 (with Lili Sun, Qian Wang, and Rong Yang). 53. “Audit Quality: Insights from the Academic Literature”, Auditing: A Journal of Practice and Theory, Vol. 32, No. Supplement 1, 2013, pp. 385-421 (with Robert Knechel, Mikhail Pevzner, Lori Shefchik, and Uma Velury). Featured on http://pcaobus.org/News/Speech/Pages/01182013_New%20Orleans.aspx 52. “Audit Committee Financial Expertise and Properties of Analyst Earnings Forecasts”, Advances in Accounting, Lead article, Vol. 29, No. 1, June 2013, pp. 1-11 (with John Abernathy, Don Herrmann, and Tony Kang). 51. “Do Auditor-Provided Tax Services Enhance or Impair the Value-Relevance of Earnings?” Journal of the American Taxation Association, Lead article, Vol. 35, No. 1, Spring 2013, pp. 1-19 (with Gnanakumar Visvanathan and Wei Yu). Featured on Accounting Today web CPA; Economia (ICAEW, UK); and CFO.com 50. “Do Small Firms Benefit From Auditor Attestation of Internal Control Effectiveness?" Auditing: A Journal of Practice and Theory, Vol. 34, No. 1, November 2012, pp. 115137 (with Wei Yu). 2 49. “The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Predictability and Information Uncertainty", Accounting Horizons, Vol. 26, No. 4, December 2012, pp. 741-765 (with Tony Kang, Michael Wolfe, and Han Yi). 48. “How Do Auditors View Managers’ Disclosure Strategy? The Effect of Earnings Guidance on Audit Fees” Journal of Accounting and Public Policy Vol. 31, Issue 5, September/October 2012, pp. 492-515 (with Mikhail Pevzner and Partha Sengupta). 47. “Pro Forma Disclosures, Audit Fees, and Auditor Resignations” Journal of Accounting and Public Policy, Lead article, Vol. 31, Issue 3, May/June 2012, pp. 237-257 (with Long Chen and Mikhail Pevzner). 46. “Earnings Management and Market Liquidity”, Review of Quantitative Finance and Accounting, Vol. 38, No. 2, 2012, pp. 257-274 (with Asli Ascioglu, Shantaram Hegde, and John McDermott). 45. “Audit Fees and Book-Tax Differences”, Journal of the American Taxation Association, Vol. 34, No. 1, Spring 2012, pp. 55-86 (with Michelle Hanlon and Lillian Mills). 44. “Audit Quality and the Market Valuation of Banks' Allowance for Loan Losses” Accounting Perspectives, Vol. 10, No. 3, 2011, pp. 161-193 (with Kiridaran Kanagaretnam, Gerald Lobo, and Robert Mathieu). 43. “CFO/CEO-Board Social Ties, Sarbanes Oxley, and Earnings Management” Accounting Horizons Vol. 25, No. 3, 2011, pp. 537-557 (with K.K. Raman, Ke Yang, and Wei Yu). Featured on CFOworld 42. “Is There an Association Between Earnings Management and Auditor-Provided Tax Services?” Journal of the American Taxation Association, Vol. 33, No. 2, Fall 2011, pp. 111-135 (with Gnanakumar Visvanathan). 41. “Further Evidence on Knowledge Spillover and the Joint Determination of Audit and Non-Audit Fees” Managerial Auditing Journal, Vol. 26, No. 3, 2011, pp. 230-247 (with Wei Yu). 40. “How Do Auditors Perceive Recognized vs. Disclosed Lease and Pension Obligations? Evidence from Fees and Going Concern Opinions” International Journal of Auditing, Vol. 15, 2011, pp. 127-149 (with Partha Sengupta). 39. “An Empirical Analysis of Auditor Independence in the Banking Industry” The Accounting Review, Vol. 85, November 2010, pp. 2011-2046 (with Kiridaran Kanagaretnam and Gerald Lobo). Featured on Bloomberg Businessweek, December 8, 2010; CNBC.com; Reuters; Hymarkets.com. 3 38. “Managerial Shareholding and Compensation Structure, Investment Opportunities and Non-Audit Services Purchases: An Alternative Explanation” Asia-Pacific Journal of Accounting & Economics Vol. 16, August 2009, pp. 191-213 (with Charles Chen, Jun Du, and Xijia Su). 37. “Are Nonaudit Services Associated with Firm Value? Evidence from Financial Information System Related Services” Accounting and Finance Vol. 49, September 2009, pp. 519-617 (with Kam-Wah Lai). 36. “Is The Market Valuation of Bank Loan Loss Provisions Conditional on Auditor Reputation?” Journal of Banking and Finance, Vol. 33, June 2009, pp. 1039-1047 (with Kiridaran Kanagaretnam and Gerald Lobo). 35. “Do Auditors Price Audit Committee’s Expertise? The Case of Accounting vs. NonAccounting Financial Experts” Journal of Accounting, Auditing & Finance, Vol. 24, No. 1 Winter 2009, pp. 115-144 (with Gnanakumar Visvanathan). Featured on www.Agendaweek.com, a website on corporate governance and Compliance Week. 34. “The Value-Relevance of Cash Flows and Accruals: The Role of Investment Opportunities” The Accounting Review, Vol. 83, No. 4 July 2008, pp. 997-1040 (with Krishna Kumar). 33. “Does the SOX Definition of an Accounting Expert Matter? The Association Between Audit Committee Directors’ Accounting Expertise and Accounting Conservatism” Contemporary Accounting Research, Vol. 25, No. 3 Fall 2008, pp. 827-857 (with Gnanakumar Visvanathan). 32. “Inventory Policy, Accruals Quality and Information Risk” Review of Accounting Studies, Vol. 13, No. 2-3, September 2008, pp. 369-410 (with Bin Srinidhi and Nancy Su). 31. “Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation” Contemporary Accounting Research, Vol. 25, No. 2, Summer 2008, pp. 499-531 (with Keith Jones and Kevin Melendrez). 30. “Getting to the Bottom Line: An Exploration of Gender and Earnings Quality” Journal of Business Ethics, Vol. 78, Issue 1-2, March 2008, pp. 65-76 (with Linda Parsons). 29. Reporting Internal Control Deficiencies in the Post Sarbanes-Oxley Era: The Role of Auditors and Corporate Governance” International Journal of Auditing, Lead article, Vol. 11, July 2007, pp. 73-90 (with Gnanakumar Visvanathan). 4 28. “The Role of External Monitoring in Firm Valuation: The Case of R&D Capitalization” Journal of International Accounting Research Vol. 6, No. 2 December 2007, pp. 83107 (with Irene Tutticci and Majella Percy). 27. “Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Non-Audit Fees” Auditing: A Journal of Practice & Theory, Vol. 26, November 2007, pp. 117-142 (with Ferdinand Gul and Bikki Jaggi). Featured on Strategy Magazine (Out of Academia), June 2008. 26. “Did Earnings Conservatism Increase for Former Andersen Clients?” Journal of Accounting, Auditing & Finance, Vol. 22, No. 2, Summer 2007, pp. 141-163. 25. “Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?” Contemporary Accounting Research, Vol. 22, Iss. 1, Spring 2005, pp. 165-193. 24. “The Association Between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings” Journal of Accounting, Auditing & Finance, Vol. 20, Iss. 3, Summer 2005, pp. 209-228. 23. “Information Systems Expenditures and Firm Value: Further Evidence From Financial Services Industry” Advanced Topics in Information Resource Management, Volume 3, 2004, pp. 29-42 (with Ram Sriram and Kam-Wah Lai). 22. “Does Big 6 Auditor Industry Expertise Constrain Earnings Management?” Accounting Horizons, Lead article, Supplement 2003, pp. 1-16. 21. “Audit Quality and the Pricing of Discretionary Accruals” Auditing: A Journal of Practice & Theory, March 2003, pp. 109-126. 20. “The Value and Relevance of IT Investments on Firm Value in the Financial Services Sector” Information Resources Management Journal, January-March 2003, pp. 46-61 (with Ram Sriram). 19. “Earnings Forecast Errors in IPO Prospectuses and Their Associations with Initial Stock Returns” Journal of Multinational Financial Management, April 2001, pp. 225-240 (with Gongmeng Chen and Michael Firth). 18. “An Examination of the Effect of IT Investments on Firm Value: The Case of Y2KCompliance costs” Journal of Information Systems, Fall 2000, pp. 95-108 (with Ram S. Sriram). 17. “The Predictive Ability of Direct Method Cash Flow Information” Journal of Business Finance and Accounting, Volume 27, Nos. 1-2, January/March 2000, pp. 215-245 (with James A. Largay III). 5 16. “Does Interperiod Income Tax Allocation Enhance Prediction of Cash Flows?” Accounting Horizons, Lead article, Volume 11, No. 4, December 1997, pp. 1-15 (with Joseph Cheung and Chung-ki Min). 15. “A Comparison of the Financial Characteristics of Companies Surveyed by Accounting Trends and Techniques (ATT) and Non-ATT Companies” The Journal of Applied Business Research, Vol. 13, No. 2, 1997, pp. 55-63. 14. “The Debt Equivalency of Recognized vs. Disclosed Obligations: An Examination of Borrower and Lender Perceptions” Research in Accounting Regulation, Vol. 10, 1996, pp. 63-77 (with Mohinder Parkash). 13. "The Role of Corporate Pension Assets and Liabilities in Determining the Market Value of Equity" Advances in Quantitative Analysis of Finance and Accounting, Vol. 3, 1995 (Part B), pp. 71-87 (with Timothy Sugrue). 12. "Borrower and Lender Perceptions of Accounting Information in Corporate Lending Agreements" Accounting Horizons, Vol. 9, No. 1, March 1995, pp. 13-26 (with Mohinder Parkash). 11. "The Determinants of Actuarial Assumptions Under Pension Accounting Disclosures" Journal of Financial & Strategic Decisions, Vol. 8, No. 1, Spring 1995, pp. 35-41 (with Timothy Sugrue). 10. "The Effect of Recognition vs. Disclosure On Investor Valuation: The Case of Pension Accounting" Review of Quantitative Finance and Accounting, Vol. 4, No. 4, December 1994, pp. 383-396. 9. "Investor Valuation of Disclosures of Postretirement Expense and Obligations Under SFAS No. 106: An Empirical Investigation" Advances in Accounting, Vol. 12, 1994, pp. 51-66. 8. "A Ranking of Doctoral Programs in Accounting: Productivity and Citational Analysis" The Accounting Educators' Journal, Vol. 6, No. 1, April 1994, pp. 1-23 (with Ram S. Sriram). 7. "Accounting Choice Decisions and Unlevered Firms: Further Evidence on Debt/Equity Hypothesis" Journal of Financial & Strategic Decisions, Vol. 7, No. 3, Fall 1994, pp. 33-47. 6. "An Empirical Investigation of Stock Market Valuation of Corporate Projected Pension Liabilities" Journal of Business Finance and Accounting, Vol. 20, No. 5, September 1993, pp. 711-724 (with Timothy Sugrue). 6 5. “On the Usefulness of Operating Income, Net Income, and Comprehensive Income in Explaining Security Returns" Accounting and Business Research, Vol. 23, No. 91, Summer 1993, pp. 195-203 (with Agnes Cheng and Joe Cheung). 4. "Economic Consequences of Pension Policy Deliberations (SFAS No. 87): An Empirical Assessment of Debt-Covenant Hypothesis" Journal of Business Finance and Accounting, Vol. 19, No. 5, September 1992, pp. 751-775 (with Timothy Sugrue). 3. "Most Frequent Contributors to Contemporary Accounting Literature" Akron Business and Economic Review, Vol. 22, No. 3, Fall 1991, pp. 97-107 (with P.R. Chandy). 2. "Corporate Financial Statements and the Impact of Health Care Costs Recognition" The Journal of Applied Business Research, Vol. 7, No. 3, Summer 1991, pp. 45-50 (with Timothy Sugrue). 1. "The Debt Equivalency of Unfunded Accumulated and Projected Pension Obligations" Advances in Accounting, Volume 8, 1990, pp. 113-129 (with Timothy Sugrue). OTHER PUBLICATIONS 4. “Was Arthur Andersen Different? Further Evidence on Earnings Management by Clients of Arthur Andersen” International Journal of Disclosure and Governance, Vol. 5, Iss. 1, February 2008, pp. 36-47 (invited article with Gnanakumar Visvanathan). 3. Book Review of Stickney and Brown, Financial Statement Analysis: A Strategic Perspective, 4th edition, Issues in Accounting Education, Vol. 14, No. 4, 1999, pp. 731732. 2. "SFAS # 106 Raises a Tempest" Wisconsin CPA, Vol. 1, No. 164, Winter 1993, p. 10. 1. "Cost Estimation Through Ridge Regression" The Management Accountant, August 1984, pp. 451-52. COURSES TAUGHT Auditing Accounting Information Systems Advanced Financial Accounting Business Analysis and Valuation Using Financial Statements (Graduate) Comparative International Accounting (Graduate) Cost Accounting (Undergraduate) Corporate Financial Reporting (Graduate) Doctoral seminar on empirical research in auditing and governance (team taught) Enterprise Resource Planning Systems (Graduate) European Residency – Hungary and Italy (Graduate) 7 Financial Accounting (MBA, Undergraduate) Financial Accounting Theory (Graduate) Intermediate Accounting I (Undergraduate) Intermediate Accounting II (Undergraduate) Information Technology Auditing (Graduate) Managerial Accounting (MBA, undergraduate) Executive Education AU Freddie Mac, M.S. in Management, Management Accounting GMU Executive MBA Managerial Accounting U.S. Department of Commerce GMU Northrop and Grumman MBA Managerial Accounting