Kannan Raghunandan

Florida International University (FIU) - School of Accounting

Professor

University Park

11200 SW 8th Street

Miami, FL 33199

United States

SCHOLARLY PAPERS

24

DOWNLOADS
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Top 2,101

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15,489

CITATIONS
Rank 4,065

SSRN RANKINGS

Top 4,065

in Total Papers Citations

200

Scholarly Papers (24)

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 4,343 (1,896)
Citation 20

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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 3,240 (3,173)
Citation 14

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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
University of Memphis, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU) - School of Accounting
Downloads 2,236 (5,915)
Citation 5

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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
University of New South Wales, Australian National University (ANU), University of Richmond, University of Southern California, Florida International University (FIU) - School of Accounting and Katholieke Universiteit Leuven (KUL)
Downloads 1,411 (12,706)
Citation 6

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going concern, going-concern, auditor reporting

5.

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 1,074 (19,337)
Citation 3

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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 1,056 (19,802)
Citation 6

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

7.

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
University of Memphis, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU) - School of Accounting
Downloads 847 (27,311)
Citation 3

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8.

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 454 (62,116)

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

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 369 (79,451)

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audit committee; Satyam; India; corporate governance

10.

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 228 (133,261)

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

11.

Restatement of 404 Internal Control Opinions

Number of pages: 54 Posted: 14 Nov 2015 Last Revised: 26 Nov 2016
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 196 (153,841)

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financial statement restatement; Internal control restatement; Section 404 opinions; turnover

12.

Changes in Internal Auditing During the Time of the Major U.S. Accounting Scandals

International Journal of Auditing, Vol. 9, No. 2, pp. 117-127, July 2005
Number of pages: 11 Posted: 21 Sep 2005
Joseph V. Carcello, Dana R. Hermanson and Kannan Raghunandan
University of Tennessee, Kennesaw State University - Department of Accounting and Florida International University (FIU) - School of Accounting
Downloads 31 (460,220)
Citation 1
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13.

Changes in the Information Efficiency of Stock Prices: Additional Evidence

Financial Review, Vol. 45, Issue 1, pp. 153-165, February 2010
Number of pages: 13 Posted: 18 Jan 2010
Richard A. DeFusco, Suchi Mishra and Kannan Raghunandan
University of Nebraska at Lincoln - Department of Finance, affiliation not provided to SSRN and Florida International University (FIU) - School of Accounting
Downloads 4 (618,334)
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14.

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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15.

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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16.

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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17.

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

18.

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

19.

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

Accounting Horizons, Vol. 17, No. 3, pp. 223-234, September 2003
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

20.

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

Journal of Accounting Research, Vol. 41, No. 4, pp. 721-744, September 2003
Posted: 24 Apr 2003
University of Kansas, National University of Singapore (NUS) - Department of Accounting and Florida International University (FIU) - School of Accounting

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

21.

Non-Audit Services and Shareholder Ratification of Auditors

Auditing: A Journal of Practice & Theory, March 2003
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

23.

Auditor Tenure and Audit Reporting Failures

Auditing: A Journal of Practice & Theory, Vol. 21, No. 1, March 2002
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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24.

Auditor Resignations and the Market for Audit Services

Auditing: A Journal of Practice & Theory, Vol 18, No 1, Spring 1999
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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