Jayanthi Krishnan

Temple University - Department of Accounting

Associate Professor

Philadelphia, PA 19122

United States

  • Temple University - Department of Accounting

    • Email
    • Tel: 215-204-3085
SCHOLARLY PAPERS

25

DOWNLOADS
Rank 25,307

SSRN RANKINGS

Top 25,307

in Total Papers Downloads

3,420

SSRN CITATIONS
Rank 24,423

SSRN RANKINGS

Top 24,423

in Total Papers Citations

39

CROSSREF CITATIONS

5

Scholarly Papers (25)

Actions:
Email selected abstracts
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 772 (54,659)
Citation 1

Abstract:

Loading...

Audit Lag, Earnings Announcement Lag, Earnings Quality

2.

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 696 (62,775)
Citation 2

Abstract:

Loading...

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

3.

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, The Hong Kong Polytechnic University - School of Accounting and Finance and American University
Downloads 487 (98,103)
Citation 6

Abstract:

Loading...

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

4.

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

Downloads 446 (108,880)

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 446 (107,772)
Citation 9

Abstract:

Loading...

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

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

Abstract:

Loading...

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

5.

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
La Salle University, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 403 (122,504)

Abstract:

Loading...

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

6.

Does Audit Firm Hiring of Former PCAOB Personnel Improve Audit Quality?

Review of Accounting Studies, Forthcoming, George Mason University School of Business Research Paper
Number of pages: 53 Posted: 30 Jul 2020 Last Revised: 30 Aug 2023
Jagan Krishnan, Jayanthi Krishnan and Steven Maex
Temple University - Department of Accounting, Temple University - Department of Accounting and George Mason University - Department of Accounting
Downloads 312 (162,190)

Abstract:

Loading...

Restatements, Discretionary Accruals, Revolving Door, Material Weaknesses, Internal Control Audits, ICFR, Human Capital

7.

Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?

Gong, J., J. Krishnan, Y. Liang. Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter? The Accounting Review. Forthcoming.
Number of pages: 54 Posted: 08 Jul 2020 Last Revised: 04 May 2021
Jing Gong, Jayanthi Krishnan and Yi Liang
University of Virginia - McIntire School of Commerce, Temple University - Department of Accounting and University of Virginia - McIntire School of Commerce
Downloads 270 (188,396)
Citation 2

Abstract:

Loading...

crowdfunding, JOBS Act, auditor reviews, voluntary auditor attestation

8.

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

NBER Working Paper No. w4137
Number of pages: 38 Posted: 04 May 2007 Last Revised: 26 Oct 2022
Richard H. Steckel and Jayanthi Krishnan
Ohio State University (OSU) - Economics and Temple University - Department of Accounting
Downloads 34 (736,458)

Abstract:

Loading...

9.

Social Capital and Internal Control Material Weaknesses

Accounting Horizons (2022) 36 (4): 133–155.
Posted: 01 May 2023
Jayanthi Krishnan, Sang Mook Lee, Myungsoo Son and HakJoon Song
Temple University - Department of Accounting, Pennsylvania State University - Great Valley School of Graduate Professional Studies, California State University, Fullerton - Department of Accounting and California State University, Dominguez Hills

Abstract:

Loading...

social capital; internal control quality; entity-level material weakness; account-specific material weakness; NRCRD

10.

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:

Loading...

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

11.

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:

Loading...

Goodwill impairment; SFAS 142; Forecast accuracy; Forecast dispersion

12.

Auditor Attestation Under SOX Section 404 and Earnings Informativeness

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 11 Nov 2012
Lucy Huajing Chen, Jayanthi Krishnan, Heibatollah Sami and Haiyan Zhou
Villanova University, Temple University - Department of Accounting, Lehigh University and University of Texas - Pan American

Abstract:

Loading...

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

13.

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 Bocconi University - Department of Accounting

Abstract:

Loading...

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

14.

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:

Loading...

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

15.

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:

Loading...

Auditor Switching, Audit Opinion, Auditor Change, Simultaneous Equations

16.

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
Oklahoma State University - Stillwater - School of Accounting, Temple University - Department of Accounting and American University

Abstract:

Loading...

PCAOB Inspection, Going-Concern, Audit Deficiencies

17.

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:

Loading...

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

18.

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:

Loading...

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

19.

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:

Loading...

Non-Audit services, Auditor Independence, Earnings Response Coefficients

20.

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:

Loading...

Auditor Industry Concentration, Auditor Concentration, Intra-Industry Competition

21.

Audit Committee Quality and Internal Control: An Empirical Analysis

Posted: 07 Sep 2004
Jayanthi Krishnan
Temple University - Department of Accounting

Abstract:

Loading...

Audit committee, internal control, reportable condition, material weakness

22.

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

Posted: 23 Sep 2001
Jayanthi Krishnan
Temple University - Department of Accounting

Abstract:

Loading...

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

23.

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:

Loading...

24.

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:

Loading...

25.

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:

Loading...