Kannan Raghunandan

Florida International University (FIU) - School of Accounting

Professor

University Park

11200 SW 8th Street

Miami, FL 33199

United States

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 4,205

SSRN RANKINGS

Top 4,205

in Total Papers Downloads

19,107

TOTAL CITATIONS
Rank 7,139

SSRN RANKINGS

Top 7,139

in Total Papers Citations

318

Scholarly Papers (22)

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 4,878 (4,159)
Citation 131

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Non-audit services; Audit fees; Audit markets

2.

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 3,438 (7,398)
Citation 55

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3.

The Effect of Audit Committee Characteristics and Non-Audit Fees on Audit Fees

Number of pages: 23 Posted: 17 Jul 2001
Lawrence Abbott, Susan Parker, Gary F. Peters and Kannan Raghunandan
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU) - School of Accounting
Downloads 2,395 (13,116)
Citation 37

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Audit committees; Audit fees; Non-audit fees

4.

Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis

Number of pages: 124 Posted: 16 Feb 2012
RMIT University, Australian National University (ANU), University of Richmond, University of Southern California, Florida International University (FIU) - School of Accounting and Katholieke Universiteit Leuven (KUL)
Downloads 2,091 (16,316)
Citation 28

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going concern, going-concern, auditor reporting

5.

The Effect of Mandatory Audit Firm Rotation on Audit Quality, Audit Fees and Audit Market Concentration: Evidence from India

IIM Bangalore Research Paper No. 582 (2019)
Number of pages: 31 Posted: 26 Mar 2019
R. Narayanaswamy and Kannan Raghunandan
Indian Institute of Management (IIMB), Bangalore and Florida International University (FIU) - School of Accounting
Downloads 1,569 (25,565)
Citation 9

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auditor changes; audit fees; audit quality; audit market concentration

6.

Evidence on the Joint Determination of Audit and Non-Audit Services

Journal of Accounting Research, Vol. 41, No. 4, 2003
Number of pages: 31 Posted: 23 Apr 2002 Last Revised: 03 Jun 2016
University of Kansas, National University of Singapore (NUS) - Department of Accounting and Florida International University (FIU) - School of Accounting
Downloads 1,168 (39,440)
Citation 32

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audit pricing, non-audit pricing, economies of scope, joint provision of services

7.

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 1,157 (39,984)
Citation 3

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8.

An Investigation of the Impact of Audit Committee Characteristics on the Relative Magnitude of Non-Audit Service Purchases

Number of pages: 33 Posted: 25 Sep 2001
Lawrence Abbott, Susan Parker, Gary F. Peters and Kannan Raghunandan
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU) - School of Accounting
Downloads 893 (57,562)
Citation 9

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9.

Satyam Failure and Changes in Indian Audit Committees

IIM Bangalore Research Paper No. 471
Number of pages: 20 Posted: 08 Nov 2014
R. Narayanaswamy, Kannan Raghunandan and Dasaratha V. Rama
Indian Institute of Management (IIMB), Bangalore, Florida International University (FIU) - School of Accounting and Florida International University (FIU)
Downloads 645 (88,388)
Citation 1

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audit committee; Satyam; India; corporate governance

10.

Audit Report Lags after Voluntary and Involuntary Auditor Changes

Accounting Horizons, Vol. 24, No. 4, 2010
Number of pages: 33 Posted: 11 Apr 2011 Last Revised: 02 Apr 2014
Paul Tanyi, Kannan Raghunandan and Abhijit Barua
University of North Carolina (UNC) at Charlotte - Department of Accounting, Florida International University (FIU) - School of Accounting and Florida International University - School of Accounting
Downloads 550 (108,120)
Citation 13

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Arthur Andersen, Audit Report Lag, Mandatory Auditor Rotation, Voluntary Auditor Change

Restating Internal Control Reports following Financial Statement Restatements: Determinants and Consequences

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 14 Nov 2015 Last Revised: 26 Jul 2021
Mei Feng, Chan Li, Kannan Raghunandan and Lili Sun
University of Pittsburgh - Katz Graduate School of Business, University of Kansas, Florida International University (FIU) - School of Accounting and University of North Texas - Department of Accounting
Downloads 323 (198,350)

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restatements, internal control, CFO turnover, auditor resignation

12.

Is SOX 404(a) Management Internal Control Reporting an Effective Alternative to SOX 404(b) Internal Control Audits?

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 21 Dec 2016
Yangyang Fan, Chan Li and Kannan Raghunandan
Hong Kong Polytechnic University - School of Accounting and Finance, University of Kansas and Florida International University (FIU) - School of Accounting

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13.

Audit Fees after Remediation of Internal Control Weaknesses

Accounting Horizons, Forthcoming
Posted: 04 Oct 2010
California State University, San Bernardino, Florida International University (FIU) - School of Accounting, Florida International University (FIU) and Loyola Marymount University - Department of Accounting

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14.

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:

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15.

Were Former Andersen Clients Treated More Leniently than Other Clients? Evidence from Going-Concern Modified Audit Opinions

Accounting Horizons, Forthcoming
Posted: 28 Aug 2007
Jagan Krishnan, Kannan Raghunandan and Joon S. Yang
Temple University - Department of Accounting, Florida International University (FIU) - School of Accounting and Sogang University

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Arthur Andersen, Auditor Change, Going-Concern Opinion, Conservatism

16.

Auditors' Reporting Options and Client Disclosure

Research in Accounting Regulation, Vol. 18, 2005
Posted: 04 Nov 2005
Joseph V. Carcello, Jing Lin and Kannan Raghunandan
University of Tennessee, University of Tennessee, Knoxville - College of Business Administration and Florida International University (FIU) - School of Accounting

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Audit Reporting Options, SAS 79, Disclosure Quality

17.

Initial Evidence on the Association Between Non-Audit Fees and Restated Financial Statements

Posted: 17 Feb 2005
Kannan Raghunandan, William J. Read and Scott Whisenant
Florida International University (FIU) - School of Accounting, Bentley University - Department of Accountancy and University of Kansas

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restatements, audit fees, independence

18.

Evidence on the Joint Determination of Audit and Non-Audit Fees

Posted: 24 Apr 2003
University of Kansas, National University of Singapore (NUS) - Department of Accounting and Florida International University (FIU) - School of Accounting

Abstract:

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audit pricing, non-audit pricing, economies of scope, joint provision of services

19.

Non-Audit Services and Shareholder Ratification of Auditors

Posted: 30 Sep 2002
Kannan Raghunandan
Florida International University (FIU) - School of Accounting

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Market Reactions to Disclosure of Reportable Events

Posted: 14 Dec 2001
University of Kansas, National University of Singapore (NUS) - Department of Accounting and Florida International University (FIU) - School of Accounting

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internal control, reportable events, auditor changes

Market Reactions to Disclosure of Reportable Events

Auditing: A Journal of Practice and Theory, Vol. 22, No. 1, pp. 181-194, March 2003
Posted: 23 Sep 2002 Last Revised: 04 Jun 2016
University of Kansas, National University of Singapore (NUS) - Department of Accounting and Florida International University (FIU) - School of Accounting

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reportable events, auditor changes, financial disclosure reliability

21.

Auditor Tenure and Audit Reporting Failures

Posted: 18 Sep 2001
Marshall A. Geiger and Kannan Raghunandan
University of Richmond and Florida International University (FIU) - School of Accounting

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22.

Auditor Resignations and the Market for Audit Services

Posted: 08 Jul 1999
Kannan Raghunandan and Dasaratha V. Rama
Florida International University (FIU) - School of Accounting and Florida International University (FIU)

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