Gopal V. Krishnan

Bentley University

Trustee Professor

175 Forest Street

Waltham, MA 02452

United States

  • Bentley University

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    • Tel: 781-891-2477
SCHOLARLY PAPERS

64

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217

Scholarly Papers (64)

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1.

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
Warren Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori Shefchik Bhaskar and Uma Velury
University of Auckland Business School, 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 5,898 (1,854)
Citation 33

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Audit Quality, Auditing, PCAOB Synthesis

2.

Audit Quality and the Pricing of Discretionary Accruals

Downloads 3,933 ( 3,713)
Citation 34

Audit Quality and the Pricing of Discretionary Accruals

Number of pages: 35 Posted: 26 Aug 2002
Gopal V. Krishnan
Bentley University
Downloads 3,933 (3,637)
Citation 34

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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

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3.

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

Downloads 1,978 ( 11,520)
Citation 22

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 1,955 (11,501)
Citation 4

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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 23 (698,891)
Citation 6

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4.

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 1,940 (11,868)
Citation 45

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

5.

An Empirical Analysis of Auditor Independence in the Banking Industry

Downloads 1,802 ( 13,342)
Citation 43

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 1,780 (13,390)
Citation 12

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

An Empirical Analysis of Auditor Independence in the Banking Industry

21st Australasian Finance and Banking Conference 2008 Paper
Number of pages: 39 Posted: 14 Aug 2008
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 22 (707,360)
Citation 1

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Auditor independence, earnings management, auditor fees, bank LLP

6.

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

Downloads 1,647 ( 15,384)

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 1,647 (15,110)
Citation 33

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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

7.

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 1,634 (15,570)
Citation 3

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

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 at Newark & New Brunswick and Bentley University
Downloads 1,348 (20,770)
Citation 5

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

9.

Customer-Base Concentration: Implications for Audit Pricing and Quality

Journal of Management Accounting Research, Spring 2019
Number of pages: 51 Posted: 23 May 2014 Last Revised: 08 Nov 2021
Gopal V. Krishnan, Panos N. Patatoukas and Annika Yu Wang
Bentley University, Berkeley Haas and University of Houston - Bauer College of Business
Downloads 1,246 (23,389)
Citation 2

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

10.

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 1,013 (31,592)
Citation 5

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

11.

Audit Fees and Book-Tax Differences

Downloads 838 ( 41,190)
Citation 8

Audit Fees and Book-Tax Differences

Number of pages: 47 Posted: 17 Sep 2009
Michelle Hanlon, Gopal V. Krishnan, Lillian F. Mills and Lillian F. Mills
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Bentley University and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 838 (40,628)
Citation 8

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Audit fees, book-tax differences, earnings quality

12.

Managerial Ability and Credit Ratings

Contemporary Accounting Research, Forthcoming
Number of pages: 44 Posted: 24 Dec 2014 Last Revised: 04 Jul 2017
Kimberly Cornaggia, Gopal V. Krishnan and Changjiang (John) Wang
Pennsylvania State University - Department of Finance, Bentley University and University of Cincinnati - Department of Accounting
Downloads 704 (51,952)
Citation 2

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Credit Ratings, Information intermediary, Managerial ability, Soft Information

13.

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 620 (61,212)
Citation 20

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Earnings quality, Gender, Diversity, Ethics, Conservatism

14.

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 540 (72,862)
Citation 7

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

15.

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
University of Nebraska - Lincoln, Bentley University, Oklahoma State University - Stillwater - Spears School of Business and Korea University
Downloads 524 (75,626)

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

16.

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 523 (75,808)
Citation 9

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

17.

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 - Department of Accounting, Bentley University and Hunter College - City University of New York
Downloads 485 (83,109)
Citation 1

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Financial Crisis, Audit Fees, Earnings Quality, Going Concern

18.

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

Downloads 455 ( 89,659)
Citation 34

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 287 (148,538)
Citation 5

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Arthur Andersen, asymmetric timeliness, Big Six firms, conservatism

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

Number of pages: 41 Posted: 28 Jun 2004
Gopal V. Krishnan
Bentley University
Downloads 168 (246,103)
Citation 2

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

19.

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 (CityU) - Department of Accountancy, Bentley University and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 453 (90,122)

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

20.

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
Kennesaw State University, University of Nebraska - Lincoln and Bentley University
Downloads 388 (107,818)
Citation 1

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

21.

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 Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 360 (117,320)
Citation 3

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

22.

Audit Partner Ethnicity and Salient Audit Phenomena

Number of pages: 73 Posted: 22 Jul 2020 Last Revised: 07 Jun 2022
Gopal V. Krishnan, Zvi Singer and Jing Zhang
Bentley University, HEC Montreal and university of Colorado Denver
Downloads 356 (118,747)
Citation 2

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ethnicity; audit partner assignment; homophily; audit quality; work-related repercussion; minority

23.

Does Financial Reporting Quality Vary Across Firm Life Cycle?

Number of pages: 64 Posted: 13 Sep 2018 Last Revised: 25 Oct 2018
Gopal V. Krishnan, Emma-Riikka Myllymäki and Neerav Nagar
Bentley University, Aalto University - School of Business and Indian Institute of Management Ahmedabad
Downloads 347 (122,145)
Citation 2

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Life cycle; Financial reporting; AAER; Growth; Shakeout; Audit fees

24.

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 343 (123,699)
Citation 5

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25.

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 335 (126,919)
Citation 2

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Market valuation, Tax fees, Ohlson model, Knowledge spillover

26.

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 323 (131,893)

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

27.

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 283 (151,374)
Citation 2

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

28.

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 247 (173,328)
Citation 3

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29.

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 Cornaggia and Gopal V. Krishnan
American University - Department of Finance and Real Estate, Pennsylvania State University - Department of Finance and Bentley University
Downloads 203 (208,574)

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Audit Fees, Credit Ratings, Economic Bonding, Information Intermediary

30.

Do Big 4 Auditors Enhance Audit Quality? An Analysis of Client Selection and Audit Adjustments

Number of pages: 47 Posted: 11 May 2020
Songsheng Chen, Gopal V. Krishnan, Wenying Li and Yinqi Zhang
Beijing Institute of Technology, Bentley University, Shanghai Lixin University of Accounting and Finance and American University
Downloads 153 (265,626)

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Big 4 auditors; pre-audit earnings quality; audit quality; audit adjustments

31.

Principles-Based Accounting Standards and Audit Outcomes: Empirical Evidence

Review of Accounting Studies, forthcoming
Number of pages: 52 Posted: 20 Apr 2021 Last Revised: 18 Aug 2021
Myojung Cho and Gopal V. Krishnan
Pace University and Bentley University
Downloads 142 (281,881)

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principles-based standards, audit fees, audit risk, going concern, audit report lag

32.

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 (Grace) Lee and Jesus M. Salas
Lehigh University - College of Business, Bentley University, Fordham University - Accounting Area and Lehigh University
Downloads 126 (308,758)

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CEO succession, audit fees, audit risk, corporate governance

33.

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

Downloads 111 (337,937)

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

Number of pages: 54 Posted: 09 Aug 2018
Gopal V. Krishnan and Jing Zhang
Bentley University and university of Colorado Denver
Downloads 111 (339,936)

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Canadian GAAP, IFRS, Earnings Quality

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

Posted: 16 Nov 2015 Last Revised: 09 Jul 2020
Gopal V. Krishnan and Jing Zhang
Bentley University and university of Colorado Denver

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US GAAP, IFRS, Canada, Earnings persistence

34.

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

Number of pages: 47 Posted: 14 Sep 2017 Last Revised: 30 Oct 2017
Gopal V. Krishnan and Marietta Peytcheva
Bentley University and Lehigh University
Downloads 101 (359,940)
Citation 1

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Family firms, Fraud risk, External auditors, Corporate governance

35.

Do Blockades to PCAOB Inspections Suggest Lower Audit Quality? The Case of Chinese Companies Listed in the U.S.

Number of pages: 56 Posted: 14 Apr 2022 Last Revised: 23 Apr 2022
Gopal V. Krishnan, Yanru Yang and Zhongze Li
Bentley University, Bentley University and Nanjing Audit University
Downloads 64 (467,969)

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PCAOB inspections; China; earnings quality; audit quality; ERC

36.

COMPONENT AUDITORS AND LENDERS’ PERCEPTION OF AUDIT QUALITY

Posted: 13 Jan 2020 Last Revised: 14 May 2020
Gopal V. Krishnan, Juan Mao and Jing Zhang
Bentley University, University of Texas at San Antonio - Department of Accounting and university of Colorado Denver

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component auditor; Form AP; cost of debt; audit quality; earnings persistence

37.

Do Investors Perceive a Change in Audit Quality Following the Rotation of the Engagement Partner?

Journal of Accounting and Public Policy, Forthcoming
Posted: 09 Aug 2018 Last Revised: 30 Nov 2018
Gopal V. Krishnan and Jing Zhang
Bentley University and university of Colorado Denver

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audit partner rotation; earnings informativeness; cost of equity; short sellers

38.

Determinants of Low-Balling of Audit Fees and Subsequent Recovery

Pace University Accounting Research Paper No. 2016/14
Posted: 15 Sep 2016
Myojung Cho, Soo Young Kwon and Gopal V. Krishnan
Pace University, Korea University and Bentley University

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39.

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 - Department of Accounting

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Managerial ability; Audit fees; Engagement risk; Going concern

40.

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 - Department of Accounting

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

41.

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

42.

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

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

43.

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

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Social network, Earnings management, SOX, CEO, CFO

44.

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

45.

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

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

46.

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)

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

47.

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 - Department of Accounting, Bentley University and University of Baltimore - Merrick School of Business

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

48.

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

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

49.

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)

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

50.

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

51.

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

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

52.

Did Earnings Conservatism Increase for Former Andersen Clients?

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Did Earnings Conservatism Increase for Former Andersen Clients?

Posted: 12 Jan 2005
Gopal V. Krishnan
Bentley University

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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

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

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

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Asymmetric timeliness, Earnings-return relation, Capital markets

55.

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

Posted: 12 Oct 2003
Gopal V. Krishnan
Bentley University

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

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

57.

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

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

58.

Does Big 6 Auditor Industry Expertise Constrain Earnings Management?

Posted: 18 Feb 2003
Gopal V. Krishnan
Bentley University

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59.

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
Chu Hai College of Higher Education and Bentley University

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

60.

Do Auditors' Industry Expertise Constrain Earnings Management?

Posted: 31 Mar 2002
Gopal V. Krishnan
Bentley University

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

62.

An Examination of the Effect of it Investments on Firm Value: The Case of Y2k-Compliance Costs

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

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

63.

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

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64.

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 and Bentley University

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Other Papers (1)

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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
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Abstract:

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