Jayanthi Krishnan

Temple University - Department of Accounting

Professor and Merves Senior Research Fellow

Philadelphia, PA 19122

United States

  • Temple University - Department of Accounting

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    • Tel: 215-204-3085
SCHOLARLY PAPERS

26

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52

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5

Scholarly Papers (26)

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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 791 (61,558)
Citation 1

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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 739 (67,305)
Citation 2

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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 500 (110,093)
Citation 6

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

4.

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

Downloads 457 (122,456)

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 457 (121,114)
Citation 9

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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

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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 429 (131,894)

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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 353 (164,274)

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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 317 (184,257)
Citation 2

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crowdfunding, JOBS Act, auditor reviews, voluntary auditor attestation

8.

Management Going Concern Reporting by Firms Whose Auditors Are Not Concerned

Fox School of Business Research Paper, Donald G. Costello College of Business at George Mason University Research Paper
Number of pages: 48 Posted: 08 Apr 2024 Last Revised: 15 Sep 2024
Jagan Krishnan, Jayanthi Krishnan, Eunju (Ivy) Lee and Steven Maex
Temple University - Department of Accounting, Temple University - Department of Accounting, Rowan University - Rohrer College of Business and George Mason University - Department of Accounting
Downloads 107 (483,288)

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ASU 2014-15, FASB, Going Concern, Management Voluntary Disclosure, Information Asymmetry, Bankruptcy, Delisting, Market Reaction, Audit Fee, Audit Lag JEL Classification: M41, M49

9.

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 42 (790,381)

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10.

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

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

11.

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

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

12.

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

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Goodwill impairment; SFAS 142; Forecast accuracy; Forecast dispersion

13.

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

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

14.

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

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

15.

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

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

16.

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

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Auditor Switching, Audit Opinion, Auditor Change, Simultaneous Equations

17.

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

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PCAOB Inspection, Going-Concern, Audit Deficiencies

18.

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

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

19.

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

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

20.

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

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Non-Audit services, Auditor Independence, Earnings Response Coefficients

21.

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

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Auditor Industry Concentration, Auditor Concentration, Intra-Industry Competition

22.

Audit Committee Quality and Internal Control: An Empirical Analysis

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

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Audit committee, internal control, reportable condition, material weakness

23.

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

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

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

24.

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

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25.

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

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26.

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

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