Jayanthi Krishnan

Temple University - Department of Accounting

Associate Professor

Philadelphia, PA 19122

United States

SCHOLARLY PAPERS

23

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CITATIONS
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Top 14,594

in Total Papers Citations

25

Scholarly Papers (23)

1.

Recent Trends in Audit Report and Earnings Announcement Lags

Number of pages: 40 Posted: 22 Feb 2009
Jayanthi Krishnan and Joon S. Yang
Temple University - Department of Accounting and Sogang University
Downloads 536 (35,028)
Citation 11

Abstract:

Audit Lag, Earnings Announcement Lag, Earnings Quality

The North American Industry Classification System and Its Implications for Accounting Research

Number of pages: 34 Posted: 23 Oct 2002
Eric Press and Jayanthi Krishnan
Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 404 (59,200)
Citation 8

Abstract:

The North American Industry Classification System and Its Implications for Accounting Research

Contemporary Accounting Research, Winter 2003
Posted: 17 Jul 2003
Eric Press and Jayanthi Krishnan
Temple University - Department of Accounting and Temple University - Department of Accounting

Abstract:

Standard Industrial Classification, North American Industry Classification, financial ratios, intra-industry information transfers

3.

Auditor Reporting Under Section 404: The Association between the Internal Control and Going Concern Audit Opinions

Contemporary Accounting Research, Forthcoming
Number of pages: 44 Posted: 02 Jun 2012 Last Revised: 21 Apr 2014
Beng Wee Goh, Jayanthi Krishnan and Dan Li
Singapore Management University - School of Accountancy, Temple University - Department of Accounting and Tsinghua University - School of Economics and Management
Downloads 372 (50,531)
Citation 1

Abstract:

Going concern opinion, Material weakness opinion, SOX 404, Auditing Standard No. 2, Auditing Standard No. 5, ICFR

4.

Non-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras

Auditing: A Journal of Practice & Theory, Vol. 30, No. 3, 2011
Number of pages: 37 Posted: 18 May 2011 Last Revised: 21 Apr 2014
Jayanthi Krishnan, Lixin (Nancy) Su and Yinqi Zhang
Temple University - Department of Accounting, Department of Accountancy, Lingnan University and American University
Downloads 296 (59,587)

Abstract:

Non-Audit Services, Earnings Management, Sarbanes-Oxley Act

5.

The Wealth Mobility of Men and Women During the 1960s and 1970s

Review of Income and Wealth, Vol. 52, No. 2, pp. 189-212, June 2006
Number of pages: 24 Posted: 30 May 2006
Richard H. Steckel and Jayanthi Krishnan
Ohio State University (OSU) - Economics and Temple University - Department of Accounting
Downloads 24 (430,912)
Citation 2
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Abstract:

6.

Wealth Mobility in America: A View from the National Longitudinal Survey

NBER Working Paper No. w4137
Number of pages: 38 Posted: 04 May 2007
Richard H. Steckel and Jayanthi Krishnan
Ohio State University (OSU) - Economics and Temple University - Department of Accounting
Downloads 18 (451,604)
Citation 3

Abstract:

7.

Client Influence and Auditor Independence Revisited: Evidence from Auditor Resignations

University of Connecticut School of Business Research Paper No. 17-05, Fox School of Business Research Paper No. 17-033
Number of pages: 48 Posted: 24 Aug 2017 Last Revised: 12 Oct 2017
Tom Adams, Jagan Krishnan and Jayanthi Krishnan
University of Connecticut, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 0 (378,985)

Abstract:

Client Influence, Bargaining Power, Auditor Change, Auditor Independence, Independence Risk

8.

PCAOB International Inspections and Audit Quality

The Accounting Review (Forthcoming), Fox School of Business Research Paper No. 17-028
Posted: 10 Aug 2017 Last Revised: 18 Sep 2017
Jagan Krishnan, Jayanthi Krishnan and HakJoon Song
Temple University - Department of Accounting, Temple University - Department of Accounting and California State University, Dominguez Hills

Abstract:

Cross listing; Foreign auditors; PCAOB; Joint inspections; Sarbanes-Oxley Act

9.

Goodwill Impairment Charges and Analyst Forecast Properties

Accounting Horizons, Forthcoming, Fox School of Business Research Paper No. 14-034
Posted: 17 Sep 2014 Last Revised: 30 Dec 2016
Lucy Huajing Chen, Jayanthi Krishnan and Heibatollah Sami
Villanova University, Temple University - Department of Accounting and Lehigh University

Abstract:

Goodwill impairment; SFAS 142; Forecast accuracy; Forecast dispersion

10.

Auditor Attestation Under SOX Section 404 and Earnings Informativeness

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 11 Nov 2012
Villanova University, Temple University - Department of Accounting, Lehigh University and University of Texas - Pan American

Abstract:

Internal Control, Earnings Informativeness, Sarbanes-Oxley, Section 404, Section 302

11.

Legal Expertise on Corporate Audit Committees and Financial Reporting Quality

Accounting Review, Vol. 86, No. 6, 2011
Posted: 12 Sep 2011
Jayanthi Krishnan, Yuan Wen and Wanli Zhao
Temple University - Department of Accounting, Georgia Southern University and Renmin University of China

Abstract:

Audit Committee, Legal Expertise, Financial Expertise, Financial Reporting Quality

12.

The Effect of Auditing Standard No. 5 on Audit Fees

Auditing: A Journal of Practice & Theory, Vol. 30, No. 4, 2011
Posted: 12 Sep 2011
Jagan Krishnan, Jayanthi Krishnan and HakJoon Song
Temple University - Department of Accounting, Temple University - Department of Accounting and California State University, Dominguez Hills

Abstract:

Audit fee, AS5, Audit Quality, PCAOB, SOX 404

13.

The Simultaneous Relation between Auditor Switching and Audit Opinion: An Empirical Analysis

Accounting and Business Research, Vol. 26, No. 3, pp. 224-236, Summer 1996
Posted: 26 Feb 2009
Jagan Krishnan, Jayanthi Krishnan and Ray G. Stephens
Temple University - Department of Accounting, Temple University - Department of Accounting and affiliation not provided to SSRN

Abstract:

Auditor Switching, Audit Opinion, Auditor Change, Simultaneous Equations

14.

Are PCAOB Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 10 Feb 2008 Last Revised: 21 Apr 2014
Audrey A. Gramling, Jayanthi Krishnan and Yinqi Zhang
Colorado State University, Fort Collins, Temple University - Department of Accounting and American University

Abstract:

PCAOB Inspection, Going-Concern, Audit Deficiencies

15.

Investor Perceptions of Auditor Reports Under Section 404 of the Sarbanes-Oxley Act

Posted: 25 Sep 2007
Jayanthi Krishnan, Heibatollah Sami and Haiyan Zhou
Temple University - Department of Accounting, Lehigh University and University of Texas - Pan American

Abstract:

Internal Control, Earnings Response Coefficient, Section 404, Sarbanes-Oxley, Accelerated Filer

16.

Factors Associated with the Early Adoption of the SEC's Revised Auditor Fee Disclosure Rules

Auditing: A Journal of Practice & Theory, Fall 2006
Posted: 25 Jun 2006
Sharad Asthana and Jayanthi Krishnan
University of Texas-San Antonio and Temple University - Department of Accounting

Abstract:

Audit Fee, Early Adoption, Non-Audit Fee, Auditor Independence

17.

Does the Provision of Non-Audit Services Affect Investor Perceptions of Auditor Independence?

Auditing: A Journal of Practice & Theory, November 2005
Posted: 19 Jul 2005
Jayanthi Krishnan, Yinqi Zhang and Heibatollah Sami
Temple University - Department of Accounting, American University and Lehigh University

Abstract:

Non-Audit services, Auditor Independence, Earnings Response Coefficients

18.

Client Industry Competition and Auditor Industry Concentration

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 19 Jul 2005
Jayanthi Krishnan
Temple University - Department of Accounting

Abstract:

Auditor Industry Concentration, Auditor Concentration, Intra-Industry Competition

19.

Audit Committee Quality and Internal Control: An Empirical Analysis

The Accounting Review, April 2005
Posted: 07 Sep 2004
Jayanthi Krishnan
Temple University - Department of Accounting

Abstract:

Audit committee, internal control, reportable condition, material weakness

20.

The Timing and Information Content of Auditors' Exhibit Letters Relating to Auditor Changes

Auditing: A Journal of Practice & Theory, Vol. 21, No. 1, March 2002
Posted: 23 Sep 2001
Jayanthi Krishnan
Temple University - Department of Accounting

Abstract:

Auditor change; Form 8-K; Filing delay; Exhibit letter; Information content

21.

A Comparison of Auditor's Self-Reported Industry Expertise and Alternative Measures of Industry Specialization

Posted: 01 Sep 1998
Jayanthi Krishnan
Temple University - Department of Accounting

Abstract:

22.

The Role of Economic Trade-offs in the Audit Opinion Decision: An Empirical Analysis

J. OF ACCOUNTING, AUDITING AND FINANCE, Vol 11, No 4, Fall 1996
Posted: 13 Jun 1998
Jagan Krishnan and Jayanthi Krishnan
Temple University - Department of Accounting and Temple University - Department of Accounting

Abstract:

23.

Litigation Risk and Auditor Resignations

The Accounting Review, Vol 72, No 4, October 1997
Posted: 08 Oct 1997
Jagan Krishnan and Jayanthi Krishnan
Temple University - Department of Accounting and Temple University - Department of Accounting

Abstract: