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

SCHOLARLY PAPERS

24

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CITATIONS
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144

Scholarly Papers (24)

1.

Auditor Industry Specialization and Earnings Quality

Auditing: A Journal of Practice & Theory, September 2003
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 3,158 (2,044)
Citation 88

Abstract:

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

2.

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 850 (19,242)
Citation 6

Abstract:

Audit Committee, Financial Expert, Litigation Risk, Corporate Governance

3.

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 692 (25,449)
Citation 9

Abstract:

SOX 404 Costs, Internal Control, Material Weaknesses

Former Audit Firm Personnel as CFOs: Effect on Earnings Management

Number of pages: 33 Posted: 15 Jan 2004
Jagan Krishnan and Thomas D. Dowdell Jr.
Temple University - Department of Accounting and North Dakota State University
Downloads 417 (57,064)
Citation 8

Abstract:

Former Auditors, CFOs, Earnings Management, Accruals

Former Audit Firm Personnel as CFOs: Effect on Earnings Management

Canadian Accounting Perspectives, Vol. 3, No. 1, Spring 2004
Posted: 12 Jan 2004
Jagan Krishnan and Thomas D. Dowdell Jr.
Temple University - Department of Accounting and North Dakota State University

Abstract:

Former Auditors, CFOs, Earnings Management, Accruals

5.
Downloads 401 ( 60,492)
Citation 20

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 364 (67,173)
Citation 20

Abstract:

Quarterly Earnings, Earnings Management, Audit Committee

Audit Committees and Quarterly Earnings Management

International Journal of Auditing, Vol. 9, No. 3, pp. 201-219, November 2005
Number of pages: 19 Posted: 05 Jan 2006
Joon S. Yang and Jagan Krishnan
Sogang University and Temple University - Department of Accounting
Downloads 37 (384,089)
Citation 20
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Abstract:

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 384 (56,941)
Citation 1

Abstract:

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

7.

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 249 (84,845)
Citation 8

Abstract:

Voluntary Disclosure, Review Reports, Litigation Risk

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

International Journal of Auditing, Vol. 14, No. 3, pp. 274-293, November 2010
Number of pages: 20 Posted: 27 Sep 2010
Sharad Asthana, Steven Balsam and Jagan Krishnan
University of Texas-San Antonio, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 3 (563,791)
Citation 4
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Abstract:

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

Abstract:

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

9.

The Impact of Tarnished Auditor Reputation on Nonprofit Income

International Journal of Auditing, Vol. 16, Issue 2, pp. 130-146, 2012
Number of pages: 17 Posted: 20 Jun 2012
Erica Harris and Jagan Krishnan
Rutgers, The State University of New Jersey - Rutgers University, Camden and Temple University - Department of Accounting
Downloads 1 (555,126)
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Abstract:

Nonprofit, auditor reputation, donations, revenues

10.

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
University of Connecticut, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 0 (358,583)

Abstract:

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

11.

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

Abstract:

Cross listing; Foreign auditors; PCAOB; Joint inspections; Sarbanes-Oxley Act

12.

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

Abstract:

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

13.

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

Abstract:

Audit fee, AS5, Audit Quality, PCAOB, SOX 404

14.

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

Abstract:

Auditor Switching, Audit Opinion, Auditor Change, Simultaneous Equations

15.

SOX Section 404 Material Weaknesses and Shareholder Dissatisfaction with Directors

Posted: 07 Jul 2008 Last Revised: 21 Apr 2014
Kennesaw State University, Kennesaw State University - Department of Accounting and Temple University - Department of Accounting

Abstract:

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

16.

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

Abstract:

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

17.

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 Kennesaw State University

Abstract:

Shareholder Ratification, Auditor Selection

18.

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

Abstract:

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

19.

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

Asia Pacific Journal of Accounting and Economics, Vol. 9, No. 2, December 2002
Posted: 03 Dec 2002
Jere R. Francis and Jagan Krishnan
University of Missouri at Columbia and Temple University - Department of Accounting

Abstract:

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

20.

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

Abstract:

21.

Accounting Accruals and Auditor Reporting Conservatism

Contemporary Accounting Research, Spring 1999
Posted: 09 Dec 1998
Jere R. Francis and Jagan Krishnan
University of Missouri at Columbia and Temple University - Department of Accounting

Abstract:

22.

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

Abstract:

23.

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

Abstract:

24.

Do Accounting Accruals Lead to Auditor Reporting Conservatism?

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

Abstract: