Ganesh Krishnamoorthy

Northeastern University

Associate Professor

360 Huntington Ave.

Boston, MA 02115

SCHOLARLY PAPERS

12

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Top 1,943

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13,552

CITATIONS
Rank 6,068

SSRN RANKINGS

Top 6,068

in Total Papers Citations

83

Scholarly Papers (12)

1.

The Corporate Governance Mosaic and Financial Reporting Quality

Journal of Accounting Literature, pp. 87-152, 2004
Number of pages: 80 Posted: 31 Jan 2008 Last Revised: 05 Dec 2012
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 3,176 (1,374)
Citation 39

Abstract:

Corportate governance, Auditing, Financial reporting Quality, Audit Committee

2.

Corporate Governance in the Post Sarbanes-Oxley Era: Auditor Experiences

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 13 Sep 2007 Last Revised: 05 Dec 2012
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 1,917 (5,036)
Citation 27

Abstract:

audit committee, corporate governance, audit process, Sarbanes-Oxley

3.

The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process

Accounting Review, Forthcoming
Number of pages: 49 Posted: 10 Mar 2010 Last Revised: 13 Jun 2013
Jeffrey R. Cohen, Udi Hoitash, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University - Accounting Group, Northeastern University and Northeastern University - Accounting Group
Downloads 1,227 (8,889)

Abstract:

Corporate governance, Industry expertise, Financial expertise, Audit committees, Restatements, Discretionary accruals, Audit fees, Non-audit fees

4.

Form vs. Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance

Auditing: A Journal of Practice & Theory, Vol. 27, No. 2, 2008
Number of pages: 33 Posted: 04 Sep 2007 Last Revised: 05 Dec 2012
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 1,123 (12,931)
Citation 11

Abstract:

Corporate governance, Resource dependence, Managerial hegemony, Institutional theory, Agency theory

A Comparative Evaluation of Belief Revision Models in Auditing

Number of pages: 46 Posted: 04 Jun 1999
Ganesh Krishnamoorthy, Theodore J. Mock and Mary T. Washington
Northeastern University, University of Southern California and Governors State University
Downloads 965 (17,410)
Citation 3

Abstract:

A Comparative Evaluation of Belief Revision Models in Auditing

Auditing: A Journal of Practice & Theory, Vol 18, No 2, Autumn 1999
Posted: 19 Jul 1999
Ganesh Krishnamoorthy, Theodore J. Mock and Mary T. Washington
Northeastern University, University of Southern California and Governors State University

Abstract:

6.

Waste is Our Business, Inc.: The Importance of Non-Financial Information in the Audit Planning Process

Number of pages: 19 Posted: 31 Jan 2008 Last Revised: 05 Dec 2012
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 759 (23,514)

Abstract:

Audit Planning, Non-Financial Information, Professional Skepticism, Analytical Review

7.

The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence and Management Incentives

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 37 Posted: 28 Sep 2009 Last Revised: 05 Dec 2012
Jeffrey R. Cohen, Lisa Milici Gaynor, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, University of South Florida - School of Accountancy, Northeastern University and Northeastern University - Accounting Group
Downloads 616 (28,034)
Citation 1

Abstract:

audit committee, audit judgments, corporate governance, CEO influence, management incentives

8.

How Does the Strength of the Financial Regulatory Regime Influence Auditors’ Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?

Accounting Horizons, Forthcoming
Number of pages: 41 Posted: 25 Apr 2011 Last Revised: 22 Mar 2013
Jeffrey R. Cohen, Ganesh Krishnamoorthy, Marietta Peytcheva and Arnold Wright
Boston College - Department of Accounting, Northeastern University, Lehigh University and Northeastern University - Accounting Group
Downloads 533 (35,245)
Citation 1

Abstract:

Financial regulatory regime, Principles-based standards, Rules-based standards, Audit judgments, Public Policy

9.

Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFOs, and External Auditors

Number of pages: 61 Posted: 02 Jun 2014
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 518 (18,021)

Abstract:

Enterprise risk management, qualitative research, risk management, COSO, financial reporting process, audit committee, CFO, audit partner, resource dependence theory, agency theory

10.

The Effectiveness of SOX Regulation: An Interview Study of Corporate Directors

Behavioral Research in Accounting, Vol. 25, No. 1, 2013
Number of pages: 42 Posted: 28 Feb 2013
Boston College - Department of Accounting, Australian National University (ANU) - College of Business and Economics, School of Accounting & Business Information Systems, Northeastern University, University of New South Wales (UNSW) - Australian School of Business and Northeastern University - Accounting Group
Downloads 312 (58,253)
Citation 1

Abstract:

11.

Voluntary Disclosure of Auditor-Provided Tax Service Fees

The Journal of the American Taxation Association, Spring 2010
Posted: 24 Jun 2009
Jean C. Bedard, Diana Falsetta, Ganesh Krishnamoorthy and Thomas C. Omer
Bentley University - Department of Accountancy, University of Miami - Department of Accounting, Northeastern University and University of Nebraska at Lincoln - School of Accountancy

Abstract:

Nonaudit services, tax consulting, voluntary disclosure, political costs

12.

A Multistage Approach to External Auditor's Evaluation of the Internal Audit Function

Auditing: A Journal of Practice & Theory, Vol. 21, No. 1, March 2002
Posted: 17 Oct 2001
Ganesh Krishnamoorthy
Northeastern University

Abstract:

Internal audit function; Multistage (Cascaded) Inference Theory; Belief revision