Jagan Krishnan

Temple University - Department of Accounting

Professor and Merves Senior Research Fellow

Fox School of Business & Management

1801 Liacorous Walk

Philadelphia, PA 19122

United States

  • Temple University - Department of Accounting

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    • Tel: 215-204-8126
    • Fax: 215-204-5587
SCHOLARLY PAPERS

26

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67

Scholarly Papers (26)

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1.

Auditor Industry Specialization and Earnings Quality

Number of pages: 46 Posted: 29 Sep 2003
Steven Balsam, Jagan Krishnan and Joon S. Yang
Temple University - Department of Accounting, Temple University - Department of Accounting and Sogang University
Downloads 4,657 (3,599)
Citation 44

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industry specialization, discretionary accruals, earnings response coefficient, audit quality

2.

Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality

Auditing: A Journal of Practice & Theory (AJPT), Forthcoming. https://doi.org/10.2308/AJPT-18-029
Number of pages: 60 Posted: 05 Jan 2018 Last Revised: 13 Dec 2020
Joshua Khavis and Jagan Krishnan
University at Buffalo, SUNY and Temple University - Department of Accounting
Downloads 1,758 (17,312)
Citation 2

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audit quality, audit quality indicators, audit quality framework, firm culture, employee satisfaction, work–life balance,work-life balance

3.

Audit Committee Financial Expertise, Litigation Risk and Corporate Governance

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 32 Posted: 21 Dec 2008
Jagan Krishnan and Jong Eun Lee
Temple University - Department of Accounting and Sungkyunkwan University
Downloads 1,103 (34,581)
Citation 9

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Audit Committee, Financial Expert, Litigation Risk, Corporate Governance

4.

Costs to Comply with SOX Section 404

Auditing: A Journal of Practice & Theory, Vol. 27, No. 1, May 2008, pp. 169-186.
Number of pages: 31 Posted: 15 Feb 2008 Last Revised: 21 Apr 2014
Jagan Krishnan, Dasaratha V. Rama and Yinghong Zhang
Temple University - Department of Accounting, Florida International University (FIU) and University of Central Oklahoma
Downloads 926 (44,297)
Citation 7

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SOX 404 Costs, Internal Control, Material Weaknesses

5.

Audit Committees and Quarterly Earnings Management

International Journal of Auditing, Vol. 9, No. 3, pp. 201-219, November 2005
Number of pages: 32 Posted: 14 Nov 2005 Last Revised: 21 Apr 2014
Joon S. Yang and Jagan Krishnan
Sogang University and Temple University - Department of Accounting
Downloads 564 (84,837)
Citation 1

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Quarterly Earnings, Earnings Management, Audit Committee

6.

Investor Perceptions of the Earnings Quality Consequences of Hiring an Affiliated Auditor

Number of pages: 56 Posted: 07 Jul 2008 Last Revised: 21 Apr 2014
William R. Baber, Jagan Krishnan and Yinqi Zhang
Georgetown University - Department of Accounting and Business Law, Temple University - Department of Accounting and American University
Downloads 515 (94,961)
Citation 14

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SOX Section 206, Affiliated Hire, Audit Quality, Earnings Response Coefficient

7.

Former Audit Firm Personnel as Cfos: Effect on Earnings Management

Downloads 481 (103,207)
Citation 9

Former Audit Firm Personnel as Cfos: Effect on Earnings Management

Number of pages: 33 Posted: 15 Jan 2004
Jagan Krishnan and Thomas D. Dowdell
Temple University - Department of Accounting and North Dakota State University
Downloads 481 (102,116)
Citation 9

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Former Auditors, CFOs, Earnings Management, Accruals

Former Audit Firm Personnel as Cfos: Effect on Earnings Management

Posted: 12 Jan 2004
Jagan Krishnan and Thomas D. Dowdell
Temple University - Department of Accounting and North Dakota State University

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Former Auditors, CFOs, Earnings Management, Accruals

8.

Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report

Auditing: A Journal of Practice & Theory, Vol. 24, Supplement, pp. 115-138, 2005
Number of pages: 44 Posted: 17 Oct 2005 Last Revised: 21 Apr 2014
Jagan Krishnan and Yinqi Zhang
Temple University - Department of Accounting and American University
Downloads 421 (120,755)

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Voluntary Disclosure, Review Reports, Litigation Risk

9.

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 411 (124,153)

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Client Influence, Bargaining Power, Auditor Change, Auditor Independence, Independence Risk

10.

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 318 (164,591)

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Restatements, Discretionary Accruals, Revolving Door, Material Weaknesses, Internal Control Audits, ICFR, Human Capital

11.

Consequences for Culpable Auditors

Number of pages: 64 Posted: 14 Nov 2023 Last Revised: 16 Nov 2023
Jagan Krishnan, Meng Li, Mihir N. Mehta and Hyun Jong Park
Temple University - Department of Accounting, Temple University, Students, University of Michigan, Stephen M. Ross School of Business and Temple University - Fox School of Business and Management
Downloads 38 (735,693)

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Audit, Regulation, Securities and Exchange Commission; Public Company Accounting Oversight Board; Enforcement; AAER; Deterrence

12.

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

13.

Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses and Remediation Progress in IPO

Auditing: A Journal of Practice & Theory (Forthcoming)
Posted: 11 May 2017 Last Revised: 10 Aug 2017
Sudipta Basu, Jagan Krishnan, Jong Eun Lee and Yinqi Zhang
Temple University - Department of Accounting, Temple University - Department of Accounting, Sungkyunkwan University and American University

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Internal Control Weaknesses; SOX 302; SOX 404; IPO Underpricing

14.

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

15.

Corporate Governance, Audit Firm Reputation, Auditor Switches, and Client Stock Price Reactions: The Andersen Experience

International Journal of Auditing, 2010
Posted: 04 Feb 2010
Sharad Asthana, Steven Balsam and Jagan Krishnan
University of Texas-San Antonio, Temple University - Department of Accounting and Temple University - Department of Accounting

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Auditor Reputation, Auditor Change, Arthur Andersen, Enron, Corporate Governance

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.

SOX Section 404 Material Weaknesses and Shareholder Dissatisfaction with Directors

Posted: 07 Jul 2008 Last Revised: 21 Apr 2014
Zhongxia Shelly Ye, Dana R. Hermanson and Jagan Krishnan
The University of Texas at San Antonio, Kennesaw State University - Department of Accounting and Temple University - Department of Accounting

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Material Weakness, Sarbanes-Oxley Section 404, Director Election, Shareholder Voting, Restatement

18.

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

19.

Why Some Companies Seek Shareholder Ratification on Auditor Selection

Accounting Horizons, Forthcoming
Posted: 31 Oct 2005
Jagan Krishnan and Zhongxia Shelly Ye
Temple University - Department of Accounting and The University of Texas at San Antonio

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Shareholder Ratification, Auditor Selection

20.

Audit Firm Reputation and Client Stock Price Reactions: Evidence from the Enron Experience

Posted: 20 Jul 2003
Sharad Asthana, Steven Balsam and Jagan Krishnan
University of Texas-San Antonio, Temple University - Department of Accounting and Temple University - Department of Accounting

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Andersen, Enron, auditor reputation, assurance, insurance, investor losses, market value, abnormal returns

21.

Evidence on Auditor Risk-Management Strategies Before and after the Private Securities Litigation Reform Act of 1995

Posted: 03 Dec 2002
Jere R. Francis and Jagan Krishnan
Maastricht University and Temple University - Department of Accounting

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going concern reports, client screening, litigation risk, auditors' legal liability

22.

Auditor Industry Specialization and the Earnings Response Coefficient

Posted: 11 Mar 1999
Jagan Krishnan and Joon S. Yang
Temple University - Department of Accounting and Sogang University

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23.

Accounting Accruals and Auditor Reporting Conservatism

Posted: 09 Dec 1998
Jere R. Francis and Jagan Krishnan
Maastricht University and Temple University - Department of Accounting

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24.

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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25.

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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26.

Do Accounting Accruals Lead to Auditor Reporting Conservatism?

Posted: 23 Sep 1996
Jere R. Francis and Jagan Krishnan
Maastricht University and Temple University - Department of Accounting

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Other Papers (1)

Total Downloads: 54
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1.

Economic Determinants and Consequences of Voluntary Disclosure of Internal Control Effectiveness: Evidence from Initial Public Offerings

CAAA Annual Conference 2012
Number of pages: 46 Posted: 16 Jan 2012
Sudipta Basu, Jagan Krishnan, Jong Eun Lee and Yinqi Zhang
Temple University - Department of Accounting, Temple University - Department of Accounting, Sungkyunkwan University and American University
Downloads 54

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Material Weaknesses, SOX 302, SOX 404, IPO Underpricing