Inder K. Khurana

University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

331 Cornell Hall

Columbia, MO 65211

United States

  • University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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SCHOLARLY PAPERS

60

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220

Scholarly Papers (60)

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1.

Investor Protection Laws, Accounting and Auditing Around the World

Number of pages: 40 Posted: 21 Oct 2001
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
University of Missouri, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 4,286 (5,160)
Citation 22

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Corporate governance, Investor protection, Financial markets, Accounting standards, Auditing

2.

Institutional Ownership and Tax Aggressiveness

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 43 Posted: 31 Aug 2009
Inder K. Khurana and William J. Moser
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Miami University
Downloads 2,265 (14,349)
Citation 8

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Tax Aggressiveness, Institutional Ownership

3.

Mandatory IFRS Reporting and Stock Price Informativeness

Number of pages: 54 Posted: 16 Apr 2009
Christof Beuselinck, Philip Joos, Inder K. Khurana and Sofie Van der Meulen
Catholic University of Lille - IESEG School of Management, Tilburg University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Catholic University of Lille - IÉSEG School of Management, Lille Campus
Downloads 1,896 (19,095)
Citation 39

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Mandatory IFRS adoption, stock price informativeness, synchronicity

4.

Product Market Competition and Accounting Conservatism

Number of pages: 46 Posted: 11 Sep 2008 Last Revised: 30 Jan 2009
Dan S. Dhaliwal, Shawn X. Huang, Inder K. Khurana and Raynolde Pereira
University of Arizona - Department of Accounting (deceased), Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 1,304 (33,576)
Citation 12

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5.

Global Evidence on Incentives for Voluntary Accounting Disclosures and the Effect on Cost of Capital

University of Missouri at Columbia, College of Business Working Paper
Number of pages: 38 Posted: 10 Nov 2003
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
University of Missouri, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 1,272 (34,812)
Citation 3

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voluntary disclosure, cost of capital, external financing

6.

Financial Development and the Cash Flow Sensitivity of Cash

Downloads 894 (57,473)
Citation 11

Financial Development and the Cash Flow Sensitivity of Cash

Number of pages: 38 Posted: 03 Jan 2006
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy
Downloads 894 (56,609)
Citation 11

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financial development, cash

Financial Development and the Cash Flow Sensitivity of Cash

Journal of Financial and Quantitative Analysis, Forthcoming
Posted: 02 Nov 2005
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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financial development, cash

7.

Institutional Shareholders’ Investment Horizons and Tax Avoidance

Number of pages: 40 Posted: 27 Sep 2012
Inder K. Khurana and William J. Moser
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Miami University
Downloads 844 (62,266)
Citation 5

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8.

The Role of International GAAP in Cross-Border Mergers and Acquisitions

Number of pages: 54 Posted: 18 Aug 2012 Last Revised: 19 Sep 2012
Jere R. Francis, Shawn X. Huang and Inder K. Khurana
University of Missouri, Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 828 (63,866)
Citation 4

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Accounting Standards, Cross-Country Analysis, IFRS, Mergers and Acquisitions

9.

Shareholder Investment Horizons and Tax Aggressiveness

Number of pages: 46 Posted: 04 Dec 2009
Inder K. Khurana and William J. Moser
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Miami University
Downloads 706 (78,739)
Citation 2

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Tax Aggressiveness, Institutional Ownership, Corporate Governance

10.

Product Market Competition and Conditional Conservatism

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 20 Aug 2013 Last Revised: 18 Mar 2014
Dan S. Dhaliwal, Shawn X. Huang, Inder K. Khurana and Raynolde Pereira
University of Arizona - Department of Accounting (deceased), Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 567 (104,155)
Citation 5

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Market Structure, Firm Strategy, Monopoly Rents, Political Costs

11.

Financial Transparency, Labor Productivity, and Real Wages

Downloads 564 (105,435)

Financial Transparency, Labor Productivity, and Real Wages

Number of pages: 46 Posted: 07 Feb 2022 Last Revised: 11 May 2023
Nargess Golshan, Inder K. Khurana and Felipe Bastos G. Silva
Indiana University - Kelley School of Business - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri, Columbia
Downloads 374 (168,967)

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International labor markets, IFRS International financial transparency, European Union

Financial Transparency, Labor Productivity, and Real Wages

Journal of International Accounting Research (forthcoming)
Number of pages: 46 Posted: 01 Feb 2021 Last Revised: 19 Apr 2023
Nargess Golshan, Inder K. Khurana and Felipe Bastos G. Silva
Indiana University - Kelley School of Business - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri, Columbia
Downloads 190 (338,640)

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International labor markets; IFRS; International financial transparency; European Union

12.

Voluntary Disclosure around Actual Share Repurchases

Journal of Financial Economics, Forthcoming
Number of pages: 52 Posted: 06 Sep 2007
Paul Brockman, Inder K. Khurana and Xiumin Martin
Lehigh University - College of Business, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Washington University in Saint Louis - Olin School of Business
Downloads 542 (110,178)
Citation 4

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Voluntary disclosures, Management forecasts, Share repurchases

13.

The Effects of Hedge Fund Interventions on Strategic Firm Behavior

Management Science, Forthcoming , Fox School of Business Research Paper No. 17-029
Number of pages: 53 Posted: 11 Aug 2017 Last Revised: 18 Sep 2017
Inder K. Khurana, Yinghua Li and Wei Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Arizona State University (ASU) - School of Accountancy and Temple University - Department of Accounting
Downloads 533 (112,487)
Citation 13

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Voluntary disclosures, earnings management, strategic behavior, shareholder activism

14.

Firm Growth and Disclosure: An Empirical Analysis

Downloads 522 (115,419)
Citation 6

Firm Growth and Disclosure: An Empirical Analysis

Number of pages: 43 Posted: 03 Jan 2006
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy
Downloads 522 (114,032)
Citation 6

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disclosure, external financing, firm growth

Firm Growth and Disclosure: An Empirical Analysis

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Posted: 02 Nov 2005
Xiumin Martin, Inder K. Khurana and Raynolde Pereira
Washington University in Saint Louis - Olin School of Business, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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disclosure, external financing, firm growth

15.

Does Corporate Transparency Contribute to Efficient Resource Allocation?

Journal of Accounting Research, Forthcoming
Number of pages: 70 Posted: 27 May 2009
Jere R. Francis, Shawn X. Huang, Raynolde Pereira and Inder K. Khurana
University of Missouri, Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 472 (130,297)
Citation 19

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transparency, resource allocation, growth

16.

The Role of Similar Accounting Standards in Cross-Border Mergers and Acquisitions

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 24 Jul 2015
Jere R. Francis, Shawn X. Huang and Inder K. Khurana
University of Missouri, Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 454 (136,661)
Citation 11

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Accounting Standards, Cross-border Investments, Mergers and Acquisitions, Mandatory IFRS Adoption

17.

International Mergers and Acquisitions Laws, the Market for Corporate Control and Accounting Conservatism

Downloads 358 (178,990)
Citation 10

International Mergers and Acquisitions Laws, the Market for Corporate Control and Accounting Conservatism

Fox School of Business Research Paper No. 18-043
Number of pages: 73 Posted: 31 Oct 2018 Last Revised: 26 Nov 2018
Inder K. Khurana and Wei Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Temple University - Department of Accounting
Downloads 358 (177,474)
Citation 10

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International M&A Laws, Takeover Threat, Accounting Conservatism, Corporate Governance

International Mergers and Acquisitions Laws, the Market for Corporate Control, and Accounting Conservatism

Journal of Accounting Research, Vol. 57, No. 1, 2019
Posted: 13 Jun 2019
Inder K. Khurana and Wei Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Temple University - Department of Accounting

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international M&A laws; takeover threat; accounting conservatism; corporate governance

18.

Mandatory IFRS Adoption and the U.S. Home Bias

Downloads 350 (183,470)

Mandatory IFRS Adoption and the U.S. Home Bias

Number of pages: 48 Posted: 25 Jun 2011 Last Revised: 24 Oct 2011
Inder K. Khurana and Paul N. Michas
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Arizona - Eller College of Management
Downloads 350 (181,932)

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International Accounting, International Financial Reporting Standards, Home Bias, U.S. Investments

Mandatory IFRS Adoption and the U.S. Home Bias

Accounting Horizons (2011) Vol. 25 (4): 729-753
Posted: 25 Oct 2011 Last Revised: 11 Sep 2013
Inder K. Khurana and Paul N. Michas
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Arizona - Eller College of Management

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International Accounting, International Financial Reporting Standards, Home Bias, U.S. Investments

19.

Spillover Effects of the SEC’s Regulatory Oversight on Private Debt Contracting: Evidence from Cross-listed Foreign Firms

Forthcoming, Journal of Accounting Research
Number of pages: 56 Posted: 26 Aug 2022 Last Revised: 15 Oct 2024
Mahfuz Chy, Inder K. Khurana and Hoyoun Kyung
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 315 (205,503)
Citation 1

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SEC oversight, Multilateral Memorandum of Understanding, bank monitoring, bank loans, debt contracting, cost of debt

20.

Local Peers and Corporate Reporting Behavior

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 60 Posted: 05 Jan 2022 Last Revised: 19 Dec 2023
Jere R. Francis, Nargess Golshan and Inder K. Khurana
University of Missouri, Indiana University - Kelley School of Business - Department of Accounting and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 233 (279,859)

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Local industry peers, Accounting similarity, Earnings quality

21.

Short Term Incentive Effects of a Reduction in the NOL Carryback Period

Downloads 213 (305,091)
Citation 1

Short Term Incentive Effects of a Reduction in the NOL Carryback Period

Number of pages: 42 Posted: 20 Nov 2010 Last Revised: 24 Mar 2011
Susan Albring, Dan S. Dhaliwal, Inder K. Khurana and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting, University of Arizona - Department of Accounting (deceased), University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 213 (303,940)
Citation 1

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net operating loss, net operating loss carryback period, The Taxpayer Relief Act of 1997, TRA 1997, short term incentive, income shifting, opportunity cost, earnings management

Short Term Incentive Effects of a Reduction in the NOL Carryback Period

The Journal of the American Taxation Association, Vol. 33, Issue 2, pp. 67-87, Fall 2011
Posted: 28 Mar 2011 Last Revised: 29 Jan 2012
Susan Albring, Dan S. Dhaliwal, Inder K. Khurana and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting, University of Arizona - Department of Accounting (deceased), University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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Taxpayer Relief Act of 1997, Net Operating Loss, NOL, NOL Carryback Period, Short Term Incentive, Income Shifting, Earnings Management, Tax Incentives, Loss Recognition

22.

International Diversification, SFAS 131, and Post-Earnings Announcement Drift

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 24 Jul 2017
Tony Kang, Inder K. Khurana and Changjiang (John) Wang
University of Nebraska - Lincoln, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting
Downloads 205 (316,321)
Citation 12

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Post-Earnings-Announcement Drift, International Diversification, Analyst Forecast, Serial Correlation

23.

Is Real Earnings Smoothing Harmful? Evidence from Firm-Specific Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 19 Sep 2017 Last Revised: 13 Jul 2022
Inder K. Khurana, Raynolde Pereira and Eliza Xia Zhang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Missouri at Columbia - School of Accountancy and University of Washington, Tacoma - Milgard School of Business
Downloads 200 (326,598)
Citation 32

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Real earnings smoothing, bad news hoarding, rent extraction, and stock price crash risk

24.

Managerial Compensation and the Debt Placement Decision

Downloads 113 (521,250)

Managerial Compensation and the Debt Placement Decision

Number of pages: 35 Posted: 31 Aug 2011 Last Revised: 03 Sep 2011
Susan Albring, Inder K. Khurana, Ali Nejadmalayeri and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Wyoming - College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 113 (524,635)

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Managerial Compensation, External Monitoring, Financial Intermediaries, Firm Performance, Information Asymmetry

Managerial Compensation and the Debt Placement Decision

Journal of Corporate Finance, Vol. 17, Issue 5, pp. 1445-1456, December 2011
Posted: 12 Oct 2011
Susan Albring, Inder K. Khurana, Ali Nejadmalayeri and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Wyoming - College of Business and University of Missouri at Columbia - School of Accountancy

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Managerial Compensation, External Monitoring, Financial Intermediaries, Firm Performance, Information Asymmetry

25.

Using IFRS or US GAAP in the United States: The Case of Audit Fees

Number of pages: 2
Lucy Huajing Chen and Inder K. Khurana
Villanova University - Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 2

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26.

PCAOB international inspections and US companies' exports

Accepted for publication at Contemporary Accounting Research
Posted: 13 Feb 2025
Inder K. Khurana, K. K. Raman and Byongwook Yun
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, The University of Texas at San Antonio and University of Missouri-Columbia

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PCAOB international inspections, US companies' exports, trade credit financing

27.

Management-Employee Alliance and Earnings Opacity

Contemporary Accounting Research, Forthcoming
Posted: 10 Nov 2022
Inder K. Khurana and Rong (Irene) Zhong
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Illinois at Chicago - Department of Accounting

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Labor protection; earnings quality; reciprocal benefit; stakeholder governance

28.

Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias

Accounting Horizons (Forthcoming)
Posted: 29 Jul 2022
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Accounting estimation intensity; auditor estimation expertise; managerial bias in estimates.

29.

PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non-Big 4 US Auditors

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Inder K. Khurana, Nathan G. Lundstrom and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Kansas and The University of Texas at San Antonio

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Initial PCAOB inspections, regulatory scrutiny, Big 4 auditors, non-Big 4 auditors

30.

Did the 2005 Deferred Prosecution Agreement Adversely Impact KPMG’s Audit Practice?

Auditing: A Journal of Practice & Theory (February 2019), 38(1): 77-102.
Posted: 01 Apr 2019
Matthew Baugh, Jeff P. Boone, Inder K. Khurana and K. K. Raman
Arizona State University (ASU) - School of Accountancy, University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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DOJ/KPMG deferred prosecution agreement; reputational loss; audit fees; client gains/losses; audit quality; Big 4 firms

31.

Fee Competition Among Big 4 Auditors and Audit Quality

Review of Quantitative Finance and Accounting (February 2019), 52(2): 403-438.
Posted: 09 Feb 2019
Sharad Asthana, Inder K. Khurana and K. K. Raman
University of Texas-San Antonio, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Big 4 Firms, Audit Fee Competition, Audit Quality, PCAOB

32.

Determinants and Consequences of Timely Asset Impairments During the Financial Crisis

Journal of Business Finance & Accounting (2017)
Posted: 04 Oct 2017 Last Revised: 15 Feb 2023
Joshua L. Gunn, Inder K. Khurana and Sarah E. Stein
University of Pittsburgh - Katz Graduate School of Business, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Virginia Tech

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asset impairments, monitoring, conservatism, debt contracting, bond illiquidity

33.

Spatial Competition in Local Audit Markets and the Fall-Out on Deloitte from the 2007 PCAOB Censure

Auditing: A Journal of Practice & Theory, (May 2017), 36(2): 1-20.
Posted: 24 Sep 2016 Last Revised: 10 May 2017
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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PCAOB, Big 4 auditors, Local audit markets, Spatial competition

34.

State Pension Liabilities and Credit Assessments

Nicholas Hallman and Inder K. Khurana (2015) State Pension Liabilities and Credit Assessments. Accounting Horizons: December 2015, Vol. 29, No. 4, pp. 943-967.
Posted: 10 Jul 2015 Last Revised: 17 Mar 2017
Nicholas Hallman and Inder K. Khurana
University of Texas at Austin and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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State pensions, GASB 27, Governmental accounting

35.

Debt Maturity Structure and Accounting Conservatism

Journal of Business Finance and Accounting, Forthcoming
Posted: 24 Nov 2014
Inder K. Khurana and Changjiang (John) Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting

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Debt maturity, Agency costs, Accounting conservatism, Timely loss recognition

36.

Did the 2007 PCAOB Disciplinary Order Against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality?

The Accounting Review, (March 2015), 90(2): 405-441.
Posted: 09 Jul 2014 Last Revised: 01 Jan 2016
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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PCAOB censure; switching risk; audit fees; Big 4 audit quality

37.

The Impact of Eliminating the Form 20-F Reconciliation on Shareholder Wealth: Evidence from U.S. Cross-Listed Firms

Accounting Review, Forthcoming
Posted: 15 Jun 2014
Lucy Huajing Chen and Inder K. Khurana
Villanova University - Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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earnings reconciliation; U.S. cross-listing; disclosure regulation; IFRS; Form 20-F reconciliation

38.

Weakened Outside Shareholder Rights in Dual-Class Firms and Timely Loss Reporting

Journal of Contemporary Accounting and Economics (JCAE), 9(2) (December 2013): 203-220., Mays Business School Research Paper No. 2318027
Posted: 29 Aug 2013 Last Revised: 10 Apr 2019
Inder K. Khurana, K. K. Raman and Dechun Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, The University of Texas at San Antonio and Texas A&M University

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accounting conservatism, dual-class share structure firms, managerial entrenchment, shareholder rights

39.

Religiosity and Tax Avoidance

Journal of American Taxation Association, Spring 2013, 35(1): 53-84.
Posted: 20 Oct 2012 Last Revised: 25 Mar 2013
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Tax avoidance, Religiosity

40.

Audit Market Concentration and Auditor Tolerance for Earnings Management

Contemporary Accounting Research 29(4), December 2012, pp. 1171-1203.
Posted: 13 Sep 2011 Last Revised: 22 Mar 2013
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Market concentration, Audit quality, Earnings management

41.

Litigation Risk and Abnormal Accruals

Auditing: A Journal of Practice & Theory, May 2011, 30(2): pp. 231-256
Posted: 17 Nov 2010 Last Revised: 23 Jun 2011
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Litigation Risk, Abnormal Accruals, Auditor Incentives

42.

Which Analysts Benefited Most from Mandatory IFRS Adoption in Europe?

Journal of International Accounting Research, Forthcoming, This paper is a significantly revised version of the paper titled "Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties", and which was known as CentER Discussion Paper Series No. 2010-112.
Posted: 09 Nov 2010 Last Revised: 18 Aug 2017
Christof Beuselinck, Philip Joos, Inder K. Khurana and Sofie Van der Meulen
Catholic University of Lille - IESEG School of Management, Tilburg University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Catholic University of Lille - IÉSEG School of Management, Lille Campus

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relative forecast accuracy; mandatory IFRS adoption; analyst specialization

43.

Investor Pricing of CEO Equity Incentives

Review of Quantitative Finance and Accounting, Vol. 36, No. 3, pp. 417-435, April 2011
Posted: 16 Jun 2010 Last Revised: 24 Apr 2011
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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CEO Equity Incentives, Information Quality, Cost of Equity Capital

44.

Litigation Reform, Accounting Discretion, and the Cost of Equity

Journal of Contemporary Accounting and Economics, Vol. 5, No. 2, pp. 80-94, December 2009
Posted: 25 Sep 2009 Last Revised: 15 Jun 2010
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Litigation reform, Accounting Discretion, Cost of equity capital

45.

Do the Big 4 and the Second-Tier Firms Provide Audits of Similar Quality?

Journal of Accounting and Public Policy, Vol. 29, No. 4, pp. 330-352, July-August 2010
Posted: 25 Sep 2009 Last Revised: 20 Nov 2010
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Audit quality, Going concern audit opinions, Earnings management, Cost of equity

46.

Cross-Listing and Firm Growth

Review of Finance, Vol. 12, Issue 2, pp. 293-322, 2008
Posted: 14 Jul 2008
Inder K. Khurana, Xiumin Martin and Raynolde Periera
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and affiliation not provided to SSRN

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G15

47.

The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms

European Accounting Review, Forthcoming
Posted: 12 Oct 2007
Jere R. Francis, Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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international accounting standards, accounting choice, IAS adoptions

48.

Does Cross Listing Lead to Higher Firm Growth

Review of Finance, Forthcoming
Posted: 03 Sep 2007
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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Cross Listing, External Financing, Cost of Capital, Firm Growth

49.

Legal Enforcement, Short Maturity Debt, and the Incentive to Manage Earnings

Journal of Law and Economics, Forthcoming
Posted: 03 Aug 2007
Manu Gupta, Inder K. Khurana and Raynolde Pereira
Virginia Commonwealth University (VCU) - Department of Finance, Insurance & Real Estate, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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legal enforcement, Short-Term Debt, Earnings management

50.

Audit Firm Tenure and the Equity Risk Premium

Journal of Accounting Auditing and Finance, Vol. 23, No. 1, pp. 115-140, Winter 2008
Posted: 26 Oct 2006 Last Revised: 16 Jun 2010
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

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Audit firm tenure, Perceived audit quality, Cost of equity capital

51.

Does the Threat of Private Litigation Increase the Usefulness of Reported Earnings? International Evidence

Journal of International Accounting Research, Vol. 5, No. 2, pp. 21-40, Fall 2006
Posted: 20 Sep 2006 Last Revised: 16 Jun 2010
Inder K. Khurana, K. K. Raman and Dechun Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, The University of Texas at San Antonio and Texas A&M University

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Litigation risk, Earnings quality, Investor protection, Cross-border analysis

52.

Do Investors Care About the Auditor's Economic Dependence on the Client?

Contemporary Accounting Research, Vol. 23, No. 4, pp. 977-1016, Winter 2006
Posted: 21 Mar 2006 Last Revised: 16 Jun 2010
Inder K. Khurana and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Auditor fees, Financial reporting credibility, Big Five audits, Corporate governance

53.

Disclosure Incentives and Effects on Cost of Capitol Around the World

Posted: 29 Apr 2005
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
University of Missouri, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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Voluntary disclosure, Cost of capital, External financing

54.

Are Big Four Audits in ASEAN Countries of Higher Quality than Non-Big Four Audits?

Asia-Pacific Journal of Accounting and Economics, Vol. 11, No. 2, December 2004
Posted: 09 Aug 2004
Inder K. Khurana and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

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55.

Are Fundamentals Priced in the Bond Market?

Posted: 24 Nov 2003
Inder K. Khurana and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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fundamentals, bond market, ex ante returns, expected future earnings

56.

The Liability Equivalence of Unfunded Nuclear Decommissioning Costs

Posted: 22 Nov 2003
Inder K. Khurana, Richard H. Pettway and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Missouri at Columbia - Department of Finance and The University of Texas at San Antonio

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nuclear decommissioning costs, unfunded obligations, liability equivalence

57.

Does Analyst Behavior Explain Market Mispricing of Foreign Earnings for U.S. Multinational Firms?

Journal of Accounting Auditing and Finance, Vol. 18, No. 4, pp. 453-477, Fall 2003
Posted: 18 Nov 2003 Last Revised: 16 Jun 2010
Inder K. Khurana, Raynolde Pereira and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Missouri at Columbia - School of Accountancy and The University of Texas at San Antonio

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analyst behavior, market mispricing, US multinationals, foreign earnings

58.

Litigation Risk and the Financial Reporting Credibility of Big Four vs. Non-Big Four Audits: Evidence from Anglo-American Countries

The Accounting Review, Vol. 79, No. 2, pp. 473-495, April 2004
Posted: 07 Nov 2003 Last Revised: 17 Jun 2010
Inder K. Khurana and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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financial reporting credibility, Big Four vs. non-Big Four audits, ex ante cost of equity capital, corporate governance

59.

The Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets Around the World

Posted: 16 Jun 2003
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
University of Missouri, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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accounting, auditing, corporate governance, investor protection, financial markets

60.

Market Valuation of Regulatory Assets in Public Utility Firms

THE ACCOUNTING REVIEW, Vol 71, No 3, July 1996
Posted: 05 Jul 1998
James R. Boatsman, Inder K. Khurana and Martha Loudder
Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Texas A&M University - Department of Accounting

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