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Gopal V. Krishnan

Bentley University

Trustee Professor

175 Forest Street

Waltham, MA 02452

United States

  • Bentley University

    • Email
    • Tel: 781-891-2477
SCHOLARLY PAPERS

58

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CITATIONS
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190

Scholarly Papers (58)

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1.

Audit Quality and the Pricing of Discretionary Accruals

Downloads 3,420 ( 2,181)

Audit Quality and the Pricing of Discretionary Accruals

Auditing: A Journal of Practice & Theory, March 2003
Number of pages: 35 Posted: 26 Aug 2002
Gopal V. Krishnan
Bentley University
Downloads 3,420 (2,137)
Citation 30

Abstract:

audit quality, big 6 firms, discretionary accruals, earnings management, valuation, capital markets

Audit Quality and the Pricing of Discretionary Accruals

Posted: 19 Sep 2001
Gopal V. Krishnan
Bentley University

Abstract:

2.

Audit Quality: Insights from the Academic Literature

Auditing: A Journal of Practice & Theory, 32(1), February 2013
Number of pages: 68 Posted: 17 Apr 2012 Last Revised: 27 May 2014
W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori Shefchik Bhaskar and Uma Velury
University of Florida - Fisher School of Accounting, Bentley University, University of Baltimore - Merrick School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Delaware - Accounting & MIS
Downloads 2,185 (2,576)
Citation 1

Abstract:

Audit Quality, Auditing, PCAOB Synthesis

3.

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

Downloads 1,855 ( 6,390)
Citation 6

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 - Accounting Program
Downloads 1,833 (6,386)
Citation 6

Abstract:

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 - Accounting Program and Bentley University
Downloads 22 (452,724)
Citation 6
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Abstract:

4.

Has Audit Quality Declined? Evidence from the Pricing of Discretionary Accruals

Number of pages: 30 Posted: 17 Apr 2002
Ferdinand A. Gul and Gopal V. Krishnan
Monash University Sunway Campus and Bentley University
Downloads 1,504 (8,556)

Abstract:

audit quality, big 5 firms, discretionary accruals, earnings management, valuation, capital markets

5.

An Empirical Analysis of Auditor Independence in the Banking Industry

Accounting Review, Vol. 86, No. 6, pp. 2011-2046, 2010
Number of pages: 44 Posted: 16 Apr 2010 Last Revised: 01 Feb 2012
Kiridaran (Giri) Kanagaretnam, Gopal V. Krishnan and Gerald J. Lobo
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 1,443 (8,378)
Citation 12

Abstract:

Auditor Independence, Earnings Management, Auditor Fees, Bank Loan Loss Provision, FDICIA

6.

Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 18 May 2006 Last Revised: 24 Dec 2007
Keith L. Jones, Gopal V. Krishnan and Kevin Melendrez
University of Kansas, Bentley University and New Mexico State University - Department of Accounting & Business Computer Systems
Downloads 1,386 (9,471)
Citation 47

Abstract:

Discretionary accruals, Earnings management, Fraud, Restatements, M-score

7.

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

Downloads 1,293 ( 11,686)
Citation 29

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 - Accounting Program
Downloads 1,293 (11,433)
Citation 29

Abstract:

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 - Accounting Program and Bentley University

Abstract:

Audit committee, Conservatism, SOX, Accounting expertise

8.

Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Non-Audit Fees

Auditing: A Journal of Practice & Theory, 2007
Number of pages: 43 Posted: 08 May 2007
Ferdinand A. Gul, Bikki Jaggi and Gopal V. Krishnan
Monash University Sunway Campus, Rutgers, The State University of New Jersey - Rutgers Business School and Bentley University
Downloads 1,112 (13,025)
Citation 18

Abstract:

Auditor independence, non-audit fees, discretionary accruals, auditor tenure

9.

The Value-Relevance of Cash Flows and Accruals: the Role of Investment Opportunities

Accounting Review, 2008
Number of pages: 60 Posted: 07 Sep 2004 Last Revised: 09 Jan 2008
Krishna R. Kumar and Gopal V. Krishnan
George Washington University and Bentley University
Downloads 877 (19,555)
Citation 6

Abstract:

Capital markets, investment opportunities, earnings, cash flows from operations, accruals, value relevance

10.

Audit Fees and Book-Tax Differences

Downloads 770 ( 25,567)
Citation 2

Audit Fees and Book-Tax Differences

Number of pages: 47 Posted: 17 Sep 2009
Michelle Hanlon, Gopal V. Krishnan and Lillian F. Mills
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Bentley University and University of Texas at Austin - McCombs School of Business
Downloads 770 (25,149)
Citation 2

Abstract:

Audit fees, book-tax differences, earnings quality

11.

Getting to the Bottom Line: An Exploration of Gender and Earnings Quality

Number of pages: 32 Posted: 18 May 2006
Linda M. Parsons and Gopal V. Krishnan
University of Alabama - Culverhouse School of Accountancy and Bentley University
Downloads 457 (42,171)
Citation 8

Abstract:

Earnings quality, Gender, Diversity, Ethics, Conservatism

12.

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 - Accounting Program
Downloads 438 (48,270)
Citation 2

Abstract:

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

13.

The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty

Accounting Horizons, Forthcoming
Number of pages: 44 Posted: 27 Mar 2012
Tony Kang, Gopal V. Krishnan, Michael C Wolfe and Han Yi
McMaster University - DeGroote School of Business, Bentley University, Virginia Tech and Korea University
Downloads 430 (49,843)
Citation 2

Abstract:

International Financial Reporting Standards (IFRS), Accounting Convergence, Form 20-F Reconciliation, Earnings Quality

14.

The Association Between Non-Audit Service Purchases and Managers' Compensation Structure

City University of Hong Kong
Number of pages: 24 Posted: 13 Feb 2002
Charles J.P. Chen, Gopal V. Krishnan and Xijia Su
City University of Hong Kong (CityUHK) - Department of Accountancy, Bentley University and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 429 (53,219)

Abstract:

Non-audit services; Compensation; Audit fees; Performance; Investment opportunities

15.

Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?

Downloads 423 ( 56,011)
Citation 20

Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?

Number of pages: 39 Posted: 31 Aug 2003
Gopal V. Krishnan
Bentley University
Downloads 267 (94,652)
Citation 20

Abstract:

Arthur Andersen, asymmetric timeliness, Big Six firms, conservatism

Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?

Contemporary Accounting Research, Forthcoming
Number of pages: 41 Posted: 28 Jun 2004
Gopal V. Krishnan
Bentley University
Downloads 156 (159,287)
Citation 20

Abstract:

Asymmetric timeliness, Conservatism, Earnings skewness, City-level audit markets, Capital markets

16.

Audit Committee Expertise and Financial Analysts’ and Investors’ Ability to Anticipate Future Earnings

Number of pages: 59 Posted: 12 Oct 2011
John L. Abernathy, Tony Kang and Gopal V. Krishnan
University of North Texas - Department of Accounting, McMaster University - DeGroote School of Business and Bentley University
Downloads 320 (70,194)

Abstract:

Audit committees, Financial expertise, Analyst Forecasts, Corporate governance, Financial reporting quality

17.

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 - Accounting Program and Hunter College - City University of New York
Downloads 268 (82,300)

Abstract:

Market valuation, Tax fees, Ohlson model, Knowledge spillover

18.

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 - Accounting Program and Department of Accountancy, Lingnan University
Downloads 261 (85,222)

Abstract:

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

19.

Customer-Base Concentration: Implications for Audit Pricing and Quality

Number of pages: 39 Posted: 23 May 2014 Last Revised: 03 Apr 2017
Gopal V. Krishnan, Panos N. Patatoukas and Annika Yu Wang
Bentley University, University of California, Berkeley - Haas School of Business and University of Houston - Bauer College of Business
Downloads 249 (26,925)

Abstract:

customer-base concentration; audit fees; audit quality; accounting restatements

20.

The Role of External Monitoring in Firm Valuation: The Case of R&D Capitalization

Journal of International Accounting Research, Vol. 6, No. 2, 2007
Number of pages: 39 Posted: 12 Mar 2008
Irene Tutticci, Gopal V. Krishnan and Majella Percy
University of Queensland - Business School, Bentley University and Griffith University
Downloads 240 (101,104)
Citation 4

Abstract:

R&D, Research and development expenditure, Audit quality, Valuation

21.

Client Risk Management: A Pecking Order Analysis of Auditor Response to Upward Earnings Management Risk

Auditing, A Journal of Practice & Theory, Forthcoming
Number of pages: 40 Posted: 29 Mar 2010 Last Revised: 31 Jan 2013
Gopal V. Krishnan, Lili Sun, Qian Wang and Rong Yang
Bentley University, University of North Texas - Department of Accounting, Iowa State University - College of Business and Rochester Institute of Technology
Downloads 228 (99,830)

Abstract:

Earnings management, Discretionary accruals, Audit fees, Auditor resignations, Client risk management

22.

Is There a Relation between Audit Fee Cuts During the Global Financial Crisis and Banks’ Financial Reporting Quality?

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 42 Posted: 01 Jul 2013 Last Revised: 23 Oct 2013
Gopal V. Krishnan and Yinqi Zhang
Bentley University and American University
Downloads 218 (90,693)
Citation 1

Abstract:

23.

Managerial Ability and Credit Ratings

Contemporary Accounting Research, Forthcoming
Number of pages: 44 Posted: 24 Dec 2014 Last Revised: 04 Jul 2017
Kimberly Rodgers Cornaggia, Gopal V. Krishnan and Changjiang (John) Wang
Pennsylvania State University - Department of Finance, Bentley University and University of Cincinnati
Downloads 212 (49,682)

Abstract:

Credit Ratings, Information intermediary, Managerial ability, Soft Information

24.

Do Auditors Allow Earnings Management When Audit Fees are Low?

Number of pages: 42 Posted: 10 May 2011 Last Revised: 01 Aug 2012
Parveen P. Gupta, Gopal V. Krishnan and Wei Yu
Lehigh University - Department of Accounting, Bentley University and Hunter College - City University of New York
Downloads 202 (75,603)
Citation 1

Abstract:

Earnings Management, Discretionary Accruals, Audit Fee, Fraud-Scores

25.

Is the CEO’s In-House Experience Informative About Audit Risk?

Number of pages: 47 Posted: 06 Jul 2013
Paul Brockman, Gopal V. Krishnan, Hye Seung Lee and Jesus M. Salas
Lehigh University, Bentley University, Fordham University - Accounting Area and Lehigh University
Downloads 85 (222,873)

Abstract:

CEO succession, audit fees, audit risk, corporate governance

26.

Debt Covenant Violations, Firm Financial Distress, and Auditor Actions

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 09 Sep 2015
Lori Shefchik Bhaskar, Gopal V. Krishnan and Wei Yu
Indiana University - Kelley School of Business - Department of Accounting, Bentley University and Hunter College - City University of New York
Downloads 30 (144,616)

Abstract:

27.

The Risk of Fraud in Family Firms: Assessments of External Auditors

Journal of Business Ethics, Forthcoming
Posted: 14 Sep 2017
Gopal V. Krishnan and Marietta Peytcheva
Bentley University and Lehigh University

Abstract:

Family firms, Fraud risk, External auditors, Corporate governance

28.

The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality

Number of pages: 55 Posted: 21 Sep 2016
Long Chen, Gopal V. Krishnan and Wei Yu
George Mason University - School of Business, Bentley University and Hunter College - City University of New York
Downloads 0 (84,878)
Citation 1

Abstract:

Financial Crisis, Audit Fees, Earnings Quality, Going Concern

29.

Determinants of Low-Balling of Audit Fees and Subsequent Recovery

Posted: 15 Sep 2016
Myojung Cho, Soo Young Kwon and Gopal V. Krishnan
Independent, Korea University and Bentley University

Abstract:

30.

Implications of Prior Joint Work Experience Between Engagement and Review Partners for Audit Quality

Number of pages: 57 Posted: 21 Aug 2016 Last Revised: 01 Dec 2016
Guanmin Liao, Mark (Shuai) Ma, Gopal V. Krishnan and Ling Lei Lisic
Central University of Finance and Economics - School of Accountancy, American University - Accounting, Bentley University and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Downloads 0 (260,905)

Abstract:

Audit quality; Review partner; Partner familiarity; Social learning

31.

The Relation between Excess Audit Fees and Credit Ratings

Number of pages: 57 Posted: 01 Jul 2016 Last Revised: 29 Nov 2016
Valentina Bruno, Kimberly Rodgers Cornaggia and Gopal V. Krishnan
American University - Department of Finance and Real Estate, Pennsylvania State University - Department of Finance and Bentley University
Downloads 0 (275,284)

Abstract:

Audit Fees, Credit Ratings, Economic Bonding, Information Intermediary

32.

Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence from Closer to Home

Posted: 16 Nov 2015 Last Revised: 23 Nov 2015
Gopal V. Krishnan and Jing Zhang
Bentley University and University of Alabama in Huntsville

Abstract:

US GAAP, IFRS, Canada, Earnings persistence

33.

The Relation between Managerial Ability and Audit Fees and Going Concern Opinions

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 19 Nov 2014
Gopal V. Krishnan and Changjiang (John) Wang
Bentley University and University of Cincinnati

Abstract:

Managerial ability; Audit fees; Engagement risk; Going concern

34.

Are Capitalized Software Development Costs Informative About Audit Risk?

Accounting Horizons, 2014
Posted: 27 May 2013 Last Revised: 23 Oct 2013
Gopal V. Krishnan and Changjiang (John) Wang
Bentley University and University of Cincinnati

Abstract:

Audit fees, SFAS No. 86, Business risk, Software development costs, Earnings management

35.

Do Small Firms Benefit from Auditor Attestation of Internal Control Effectiveness?

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 21 Jul 2012 Last Revised: 22 Oct 2013
Gopal V. Krishnan and Wei Yu
Bentley University and Hunter College - City University of New York

Abstract:

Dodd-Frank Act, SOX 404, Revenue quality, Non-accelerated filers, Valuation

36.

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 - Accounting Program and Hunter College - City University of New York

Abstract:

Market valuation, Tax fees, Ohlson model, Knowledge spillover

37.

CFO/CEO-Board Social Ties, Sarbanes Oxley, and Earnings Management

Accounting Horizons, Vol. 25, No. 3. pp. 537-557, September 2011
Posted: 24 Jun 2011 Last Revised: 19 Sep 2011
Gopal V. Krishnan, K. K. Raman, Ke Yang and Wei Yu
Bentley University, The University of Texas at San Antonio, Lehigh University and Hunter College - City University of New York

Abstract:

Social network, Earnings management, SOX, CEO, CFO

38.

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 - Accounting Program

Abstract:

Knowledge Spillover, Loss Avoidance, Tax Fee, Tax Avoidance

39.

Further Evidence on Knowledge Spillover and the Joint Determination of Audit and Non-Audit Fees

Managerial Auditing Journal, Forthcoming
Posted: 10 Jan 2011 Last Revised: 13 Jan 2011
Gopal V. Krishnan and Wei Yu
Bentley University and Hunter College - City University of New York

Abstract:

Audi fees, Non-audit fees, Knowledge spillover, SOX, Tax fees

40.

How do Auditors Perceive Recognized vs. Disclosed Lease and Pension Obligations? Evidence from Fees and Going Concern Opinions

International Journal of Auditing, Forthcoming
Posted: 06 Dec 2010 Last Revised: 04 Jan 2011
Gopal V. Krishnan and Partha Sengupta
Bentley University and Government of the United States of America - Office of the Comptroller of the Currency (OCC)

Abstract:

Operating leases, Pensions, Audit fees, Going concern, Financial risk

41.

Pro Forma Disclosures, Audit Fees, and Auditor Resignations

Journal of Accounting and Public Policy, Vol. 31, No. 3, 2012
Posted: 13 Oct 2010 Last Revised: 12 Jul 2014
Long Chen, Gopal V. Krishnan and Mikhail Pevzner
George Mason University - School of Business, Bentley University and University of Baltimore - Merrick School of Business

Abstract:

Sarbanes-Oxley Act, Regulation G, Audit Fees, Auditor Resignations, Non-GAAP earnings

42.

Is the Market Valuation of Banks’ Loan Loss Provision Conditional on Auditor Reputation?

Journal of Banking and Finance, Vol. 33, No. 6, 2009
Posted: 22 Feb 2010
Kiridaran (Giri) Kanagaretnam, Gopal V. Krishnan and Gerald J. Lobo
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business

Abstract:

Auditor reputation, Auditor Expertise, Audit Quality, Loan Loss Provision, Market Valuation, Signaling

43.

How do Auditors View Managers' Voluntary Disclosure Strategy? The Effect of Earnings Guidance on Audit Fees

Journal of Accounting and Public Policy, Forthcoming
Posted: 01 Apr 2009 Last Revised: 19 Sep 2011
Gopal V. Krishnan, Mikhail Pevzner and Partha Sengupta
Bentley University, University of Baltimore - Merrick School of Business and Government of the United States of America - Office of the Comptroller of the Currency (OCC)

Abstract:

Audit fees, Management Earnings forecasts, Litigation Risk, Fraud Risk

44.

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 - Accounting Program and Bentley University

Abstract:

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

45.

The Association between Auditor Tenure and Fee Dependence and Timely Recognition of Losses

Posted: 02 Nov 2007
Ferdinand A. Gul, Gopal V. Krishnan and Judy S.L. Tsui
Monash University Sunway Campus, Bentley University and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

Asymmetric timeliness, Conservatism, Capital markets, Auditor tenure, Audit fees.

46.

Did Earnings Conservatism Increase for Former Andersen Clients?

Downloads 0 (564,885)

Did Earnings Conservatism Increase for Former Andersen Clients?

Posted: 12 Jan 2005
Gopal V. Krishnan
Bentley University

Abstract:

Asymmetric timeliness, Big 4, Arthur Andersen, conservatism, earnings-return relation, capital markets

Did Earnings Conservatism Increase for Former Andersen Clients?

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 16 May 2006
Gopal V. Krishnan
Bentley University

Abstract:

Asymmetric timeliness, Big 4, Arthur Andersen, Conservatism, Earnings-return relation, Capital markets

47.

The Association Between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings

Journal of Accounting, Auditing & Finance, Forthcoming
Posted: 20 May 2004
Gopal V. Krishnan
Bentley University

Abstract:

Industry specialization, conservatism, earnings-return relation, capital markets

Abstract:

Asymmetric timeliness, Earnings-return relation, Capital markets

49.

Are Audit and Nonaudit Services Associated with the Delayed Recognition of Bad News?

Posted: 12 Oct 2003
Gopal V. Krishnan
Bentley University

Abstract:

independence, audit fees, asymmetric timeliness, big 5 firms, Conservatism, economic bonding

Abstract:

international accounting standards, U.S. GAAP, cash flows, earnings, accruals

51.

The Role of Audit Quality in Firm Valuation: The Case of R&D Capitalization in Australia

Posted: 21 Feb 2003
Gopal V. Krishnan, Majella Percy and Irene Tutticci
Bentley University, Griffith University and University of Queensland - Business School

Abstract:

R&D, Research and Development, capitalization, audit quality, Big 6 firms, valuation, international accounting

52.

Does Big 6 Auditor Industry Expertise Constrain Earnings Management?

Accounting Horizons, Forthcoming
Posted: 18 Feb 2003
Gopal V. Krishnan
Bentley University

Abstract:

53.

Are Non-Audit Services Associated with Firm Value? Evidence from Financial Information System-Related Services

Accounting and Finance, Vol. 49, pp. 599-617
Posted: 11 Sep 2002 Last Revised: 23 Jan 2011
Kam Wah Lai and Gopal V. Krishnan
Hong Kong Polytechnic University and Bentley University

Abstract:

Nonaudit services, Economic bond, Financial information system, Capital markets, Big 5 auditors.

54.

Do Auditors' Industry Expertise Constrain Earnings Management?

Posted: 31 Mar 2002
Gopal V. Krishnan
Bentley University

Abstract:

Abstract:

Business value of information technology; financial information systems; Non-audit services; Valuation; Productivity paradox

56.

An Examination of the Effect of IT Investments on Firm Value: The Case of Y2K-Compliance Costs

Journal of Information Systems
Posted: 16 Feb 2001
Ram S. Sriram and Gopal V. Krishnan
Georgia State University and Bentley University

Abstract:

Value-relevance, Y2K, Valuation, Financial Reporting, Intangible Assets

57.

Does Interperiod Income Tax Allocation Enhance Prediction of Cash Flows?

Accounting Horizons, Vol 11, No 4, December 1997
Posted: 29 Oct 1997
Joseph K. Cheung, Gopal V. Krishnan and Chung-ki Min
Hong Kong Polytechnic University - School of Accounting and Finance, Bentley University and Hankuk University of Foreign Studies - Department of Economics

Abstract:

58.

On the Usefulness of the Direct Method Cash Flow Statement

Posted: 15 Sep 1997
James A. Largay and Gopal V. Krishnan
Lehigh University - College of Business & Economics and Bentley University

Abstract:

Other Papers (1)

Total Downloads: 2,036    Citations: 2
Actions:
Email selected abstracts
1.

Is Audit Quality Associated with Auditor Tenure, Industry Expertise, and Fees? Evidence from PCAOB Opinions

Number of pages: 48 Posted: 20 Sep 2007
Katherine Gunny, Gopal V. Krishnan and Tracey Chunqi Zhang
University of Colorado at Denver, Bentley University and Singapore Management University - School of Accountancy
Downloads 0 (4,016)
Citation 2

Abstract:

Audit quality, Auditor tenure, Audit fees, Industry expertise, PCAOB

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