Gnanakumar Visvanathan

George Mason University - Department of Accounting

Fairfax, VA

United States

SCHOLARLY PAPERS

10

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39

Scholarly Papers (10)

Reporting Internal Control Deficiencies in the Post-Sarbanes-Oxley Era: The Role of Auditors and Corporate Governance

Number of pages: 37 Posted: 11 Jan 2005
Gopal V. Krishnan and Gnanakumar Visvanathan
Bentley University and George Mason University - Department of Accounting
Downloads 1,878 (7,641)
Citation 6

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SOX, Internal Control, Audit Committee, Financial Expert, Section 404

Reporting Internal Control Deficiencies in the Post-Sarbanes-Oxley Era: The Role of Auditors and Corporate Governance

International Journal of Auditing, Vol. 11, No. 2, pp. 73-90, July 2007
Number of pages: 18 Posted: 22 Oct 2007
Gnanakumar Visvanathan and Gopal V. Krishnan
George Mason University - Department of Accounting and Bentley University
Downloads 22 (514,711)
Citation 6
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Does the SOX Definition of an Accounting Expert Matter? the Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism

Number of pages: 53 Posted: 08 Dec 2005
Gopal V. Krishnan and Gnanakumar Visvanathan
Bentley University and George Mason University - Department of Accounting
Downloads 1,370 (12,770)
Citation 29

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Audit committee, Conservatism, SOX, Accounting expertise

Does the SOX Definition of an Accounting Expert Matter? The Association Between Audit Committee Directors' Accounting Expertise and Accounting Conservatism

Contemporary Accounting Research, Forthcoming
Posted: 16 Nov 2007
Gnanakumar Visvanathan and Gopal V. Krishnan
George Mason University - Department of Accounting and Bentley University

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Audit committee, Conservatism, SOX, Accounting expertise

3.

The Information Content of the Deferred Tax Valuation Allowance: An Event Study of News Disclosures of Valuation Allowance Changes

Number of pages: 57 Posted: 27 Sep 2002
Krishna R. Kumar and Gnanakumar Visvanathan
George Washington University and George Mason University - Department of Accounting
Downloads 556 (47,222)
Citation 2

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deferred taxes, valuation allowance, information content, event study, future profits

4.

Do Auditors Price Audit Committee's Expertise? The Case of Accounting Vs. Non-Accounting Financial Experts

Number of pages: 42 Posted: 01 Aug 2007
Gopal V. Krishnan and Gnanakumar Visvanathan
Bentley University and George Mason University - Department of Accounting
Downloads 495 (54,704)
Citation 2

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Audit fees; Big 5; Corporate governance; Audit committee; Control risk.

5.

Do Auditor-Provided Tax Services Impair the Value Relevance of Earnings?

2012 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 35 Posted: 09 Feb 2012 Last Revised: 13 Feb 2012
Gopal V. Krishnan, Gnanakumar Visvanathan and Wei Yu
Bentley University, George Mason University - Department of Accounting and Hunter College - City University of New York
Downloads 311 (94,770)

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Market valuation, Tax fees, Ohlson model, Knowledge spillover

6.

Does Accounting and Financial Expertise in the C-Suite Aid or Mitigate Earnings Management?

Number of pages: 31 Posted: 15 Jun 2009
Gopal V. Krishnan, Gnanakumar Visvanathan and Lixin (Nancy) Su
Bentley University, George Mason University - Department of Accounting and Department of Accountancy, Lingnan University
Downloads 311 (94,770)

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CFO, CEO, real earnings management, financial expertise, CPA

7.

Do Auditor-Provided Tax Services Enhance or Impair the Value Relevance of Earnings?

Journal of American Taxation Association, Forthcoming
Posted: 21 Jul 2012
Gopal V. Krishnan, Gnanakumar Visvanathan and Wei Yu
Bentley University, George Mason University - Department of Accounting and Hunter College - City University of New York

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Market valuation, Tax fees, Ohlson model, Knowledge spillover

8.

Is There an Association Between Earnings Management and Auditor-Provided Tax Services?

Journal of American Taxation Association, Forthcoming
Posted: 11 Feb 2011
Gopal V. Krishnan and Gnanakumar Visvanathan
Bentley University and George Mason University - Department of Accounting

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Knowledge Spillover, Loss Avoidance, Tax Fee, Tax Avoidance

9.

Do Auditors Price Audit Committee's Expertise? The Case of Accounting Vs. Non-Accounting Financial Experts

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 06 Feb 2008
Gnanakumar Visvanathan and Gopal V. Krishnan
George Mason University - Department of Accounting and Bentley University

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Audit fees, Big 5, Corporate governance, Audit committee, Control risk

10.

The Information Content of the Deferred Tax Valuation Allowance

The Accounting Review, Forthcoming
Posted: 26 Feb 2003
Krishna R. Kumar and Gnanakumar Visvanathan
George Washington University and George Mason University - Department of Accounting

Abstract:

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deferred taxes, valuation allowance, information content, event study, future profits