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K.R. Subramanyam

University of Southern California - Leventhal School of Accounting

Assistant Professor

Los Angeles, CA 90089-0441

United States

  • University of Southern California - Leventhal School of Accounting

    • Email
    • Tel: 213-740-5017
    • Fax: 213-747-2815
SCHOLARLY PAPERS

27

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20,587

CITATIONS
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in Total Papers Citations

486

Scholarly Papers (27)

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1.

Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit Opinions

USC Leventhal School of Accounting
Number of pages: 41 Posted: 22 Jan 2002
Mark L. DeFond, Kannan Raghunandan and K.R. Subramanyam
University of Southern California - Leventhal School of Accounting, Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 3,702 (1,613)
Citation 143

Abstract:

Non-audit services; Audit fees; Audit markets

2.

Financial Statement Effects of Adopting International Accounting Standards: the Case of Germany

Review of Accounting Studies, Forthcoming
Number of pages: 48 Posted: 24 Nov 2004
Mingyi Hung and K.R. Subramanyam
Hong Kong University of Science & Technology (HKUST) and University of Southern California - Leventhal School of Accounting
Downloads 3,045 (2,216)
Citation 82

Abstract:

3.

Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 53 Posted: 05 Aug 2005
Maria Ogneva, Kannan Raghunandan and K.R. Subramanyam
University of Southern California - Marshall School of Business, Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 2,982 (2,604)
Citation 48

Abstract:

4.

The Role of Book Value in Equity Valuation: Does the Stock Variable Merely Proxy for Relevant Past Flows?

Number of pages: 30 Posted: 10 Aug 1998
K.R. Subramanyam and Mohan Venkatachalam
University of Southern California - Leventhal School of Accounting and Duke University - Fuqua School of Business
Downloads 1,389 (10,134)
Citation 7

Abstract:

5.

Regulation FD and the Financial Information Environment

Number of pages: 45 Posted: 15 Jul 2001
Frank Heflin, K.R. Subramanyam and Yuan Zhang
University of Georgia - J.M. Tull School of Accounting, University of Southern California - Leventhal School of Accounting and University of Texas at Dallas
Downloads 1,386 (10,028)
Citation 113

Abstract:

6.

Earnings Guidance and Managerial Myopia

Number of pages: 46 Posted: 25 Nov 2005
Mei Cheng, K.R. Subramanyam and Yuan Zhang
University of Arizona - Department of Accounting, University of Southern California - Leventhal School of Accounting and University of Texas at Dallas
Downloads 1,196 (10,777)
Citation 24

Abstract:

Earnings guidance, managerial myopia

7.

Stock Return Volatility Before and After Regulation FD

Number of pages: 45 Posted: 03 Dec 2001
Frank Heflin, K.R. Subramanyam and Yuan Zhang
University of Georgia - J.M. Tull School of Accounting, University of Southern California - Leventhal School of Accounting and University of Texas at Dallas
Downloads 1,134 (13,732)
Citation 15

Abstract:

Regulation, Volatility, Disclosure

8.

Market Information and Predictive Accuracy of the Going Concern Opinion

Number of pages: 52 Posted: 21 Aug 2003
Kannan Raghunandan and K.R. Subramanyam
Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 963 (16,751)
Citation 4

Abstract:

9.

Strategic Auditor Behavior and Going-concern Decisions

Downloads 887 ( 20,800)
Citation 9

Strategic Auditor Behavior and Going-concern Decisions

July 1996
Number of pages: 48 Posted: 28 May 2002
Ella Mae Matsumura, K.R. Subramanyam and Robert R. Tucker
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Southern California - Leventhal School of Accounting and Fordham University - Accounting Area
Downloads 887 (20,418)
Citation 9

Abstract:

auditing, game theory, opinion shopping, going-concern

Strategic Auditor Behavior and Going-concern Decisions

Journal of Business Finance & Accounting, Vol. 24, No. 6, July 1997
Posted: 21 Jul 2002
Ella Mae Matsumura, K.R. Subramanyam and Robert R. Tucker
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Southern California - Leventhal School of Accounting and Fordham University - Accounting Area

Abstract:

auditing, game theory, opinion shopping, going-concern

10.

Fair-Value Pension Accounting

Downloads 847 ( 22,251)
Citation 25

Fair-Value Pension Accounting

Number of pages: 43 Posted: 04 Jan 2007
Rebecca N. Hann, Frank Heflin and K.R. Subramanyam
University of Maryland - Robert H. Smith School of Business, University of Georgia - J.M. Tull School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 847 (21,885)
Citation 25

Abstract:

fair-value accounting, pension accounting, value relevance

Fair-Value Pension Accounting

Journal of Accounting and Economics, Forthcoming
Posted: 02 Apr 2007
Rebecca N. Hann, Frank Heflin and K.R. Subramanyam
University of Maryland - Robert H. Smith School of Business, University of Georgia - J.M. Tull School of Accounting and University of Southern California - Leventhal School of Accounting

Abstract:

fair-value accounting, pension accounting, value relevance

11.

Going-Concern Judgments: An Experimental Test of the Self-Fulfilling Prophecy and Forecast Accuracy

Journal of Accounting & Public Policy, Vol. 22, pp. 401-432, 2003
Number of pages: 33 Posted: 21 Jun 2004
Robert R. Tucker, Ella Mae Matsumura and K.R. Subramanyam
Fordham University - Accounting Area, University of Wisconsin-Madison - Department of Accounting and Information Systems and University of Southern California - Leventhal School of Accounting
Downloads 546 (34,984)
Citation 4

Abstract:

Experimental economics, auditing, altruism, adversarial, loss avoidance, going concern opinions, self-fulfilling prophecy

12.

Analyst Following and Credit Ratings

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 30 Sep 2005 Last Revised: 13 Mar 2008
Mei Cheng and K.R. Subramanyam
University of Arizona - Department of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 378 (56,535)
Citation 9

Abstract:

analyst following, credit rating, cost of debt,

13.

Forward-Looking MD&A Disclosures and the Information Environment

Management Science, Vol. 61, No. 5, pp. 931-948, 2015
Number of pages: 33 Posted: 30 Jan 2014 Last Revised: 29 Dec 2016
Volkan Muslu, Suresh Radhakrishnan, K.R. Subramanyam and Dongkuk Lim
C.T. Bauer College of Business University of Houston, University of Texas at Dallas - School of Management, University of Southern California - Leventhal School of Accounting and Idaho State University - Department of Accounting
Downloads 251 (60,621)
Citation 3

Abstract:

Disclosure, 10-K filings, forward-looking

14.

Affiliated Banker on Board and Conservative Accounting

Number of pages: 51 Posted: 27 Oct 2011 Last Revised: 25 Apr 2012
David H. Erkens, K.R. Subramanyam and Jieying Zhang
Georgetown University - McDonough School of Business, University of Southern California - Leventhal School of Accounting and The University of Texas at Dallas
Downloads 226 (92,988)

Abstract:

financial reporting, private information, corporate governance, debt contracting

15.

Do Options Price Predictable Patterns in Future Stock Returns? Evidence from Accounting Anomalies

Simon Business School Working Paper No. FR 15-03
Number of pages: 57 Posted: 22 Apr 2015 Last Revised: 25 Sep 2015
Bryce Schonberger, K.R. Subramanyam and Hyun A. Hong
University of Rochester - Simon Business School, University of Southern California - Leventhal School of Accounting and University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management
Downloads 9 (161,011)

Abstract:

Accounting signals, equity options, put-call parity, transaction costs

16.

Do Derivatives Matter?: Evidence from a Policy Experiment

Asian Finance Association (AsianFA) 2016 Conference, Indian School of Business WP 2726446
Number of pages: 57 Posted: 02 Feb 2016
Deepak Agrawal, K.R. Subramanyam, Prasanna L. Tantri and Ramabhadran S. Thirumalai
Indian School of Business, University of Southern California - Leventhal School of Accounting, Indian School of Business and Indian School of Business
Downloads 0 (529,228)

Abstract:

Derivative, Short sell constraint, Market efficiency, Market integrity

17.

Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures

Accounting Review, Forthcoming
Posted: 17 Sep 2007
Maria Ogneva, K.R. Subramanyam and Kannan Raghunandan
University of Southern California - Marshall School of Business, University of Southern California - Leventhal School of Accounting and Florida International University (FIU) - School of Accounting

Abstract:

18.

Does the Stock Market Underreact to Going Concern Opinions? Evidence from the U.S. and Australia

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 20 Dec 2006
Maria Ogneva and K.R. Subramanyam
University of Southern California - Marshall School of Business and University of Southern California - Leventhal School of Accounting

Abstract:

Capital markets, Market efficiency, Market anomalies, Auditing, Audit reports, Going concern opinion

19.

Uniformity Vs. Flexibility: Evidence from Pricing of the Pension Obligation

Accounting Review, Vol. 82, No. 1, pp. 107-137, 2007
Posted: 08 Dec 2006
Rebecca N. Hann, Yvonne Y. Lu and K.R. Subramanyam
University of Maryland - Robert H. Smith School of Business, Lehigh University and University of Southern California - Leventhal School of Accounting

Abstract:

value relevance, pensions, discretion, flexibility, uniformity, earnings management, managerial opportunism, information communication

20.

Regulation FD and the Financial Information Environment: Early Evidence

Accounting Review, January 2003
Posted: 16 Dec 2002
Frank Heflin, K.R. Subramanyam and Yuan Zhang
University of Georgia - J.M. Tull School of Accounting, University of Southern California - Leventhal School of Accounting and University of Texas at Dallas

Abstract:

disclosure, regulation, earnings announcements, capital markets, earnings forecasts, financial analysts

21.

Reporting Discretion and Private Information Communication through Earnings

Journal of Accounting Research, August 2001
Posted: 30 Apr 2001
Mandira Roy Sankar and K.R. Subramanyam
University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting

Abstract:

22.

Going Concern Status, Earnings Persistence, and Informativeness of Earnings

CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 1, Spring 1996
Posted: 03 Jul 1998
K.R. Subramanyam and John J. Wild
University of Southern California - Leventhal School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems

Abstract:

23.

Uncertain Precision and Price Reactions to Information

THE ACCOUNTING REVIEW, Vol 71, No 2, April 1996
Posted: 28 Jun 1998
K.R. Subramanyam
University of Southern California - Leventhal School of Accounting

Abstract:

24.

Auditor Changes and Discretionary Accruals

Posted: 25 Feb 1998
Mark L. DeFond and K.R. Subramanyam
University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting

Abstract:

25.

The Effect of Audit Quality on Earnings Management

Downloads 0 (565,595)

The Effect of Audit Quality on Earnings Management

Posted: 06 Aug 1998
Connie L. Becker, Mark L. DeFond, James J. Jiambalvo and K.R. Subramanyam
affiliation not provided to SSRN, University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business and University of Southern California - Leventhal School of Accounting

Abstract:

The Effect of Audit Quality on Earnings Management

Contemporary Accounting Research, Vol 15, No 1, Spring 1998
Posted: 04 Dec 1997
Connie L. Becker, Mark L. DeFond, James J. Jiambalvo and K.R. Subramanyam
affiliation not provided to SSRN, University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business and University of Southern California - Leventhal School of Accounting

Abstract:

26.

GAAP Consistency Requirements, Reporting Discretion and Private Information Communication through Earnings

Posted: 04 Aug 1997
Mandira Roy Sankar and K.R. Subramanyam
University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting

Abstract:

27.

The Pricing of Discretionary Accruals

Posted: 31 Jul 1995
K.R. Subramanyam
University of Southern California - Leventhal School of Accounting

Abstract:

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