Author Page for Gopal V. Krishnan

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

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Citation 14

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2.

Audit Quality and the Pricing of Discretionary Accruals

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Citation 27

2

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 3,711 (2,618)

Citation 27

Abstract:

Audit Quality and the Pricing of Discretionary Accruals

Posted: 19 Sep 2001

Gopal V. Krishnan

Bentley University

Abstract:

3.

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

Downloads 1,916 ( 8,156)

Citation 18

2

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 1,894 (8,157)

Citation 3

Abstract:

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 (546,035)

Citation 3

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Abstract:

4.

An Empirical Analysis of Auditor Independence in the Banking Industry

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Citation 35

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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 1,719 (9,568)

Citation 3

Abstract:

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 2 (693,533)

Abstract:

5.

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 1,592 (11,083)

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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 1,561 (11,400)

Citation 34

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7.

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

Downloads 1,392 ( 13,679)

Citation 16

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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 1,392 (13,399)

Citation 16

Abstract:

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

Abstract:

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 1,294 (15,323)

Citation 1

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9.

Customer-Base Concentration: Implications for Audit Pricing and Quality

Journal of Management Accounting Research, Forthcoming

Number of pages: 51 Posted: 23 May 2014 Last Revised: 23 Jan 2018

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 1,078 (20,175)

Citation 1

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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 983 (23,111)

Citation 6

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11.

Audit Fees and Book-Tax Differences

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Citation 6

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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 812 (29,890)

Citation 6

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12.

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 - Department of Accounting

Downloads 620 (43,792)

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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 583 (47,491)

Citation 8

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14.

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 Wolfe and Han Yi

University of Nebraska - Lincoln, Bentley University, Virginia Tech and Korea University

Downloads 511 (56,129)

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15.

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 501 (57,556)

Citation 6

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16.

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 445 (66,537)

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17.

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

Downloads 438 ( 67,834)

Citation 32

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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 276 (113,967)

Citation 4

Abstract:

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 162 (190,131)

Citation 1

Abstract:

18.

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 409 (73,803)

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19.

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 403 (75,038)

Abstract:

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 371 (82,573)

Citation 1

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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 Department of Accountancy, Lingnan University

Downloads 317 (98,617)

Citation 2

Abstract:

22.

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 316 (98,989)

Citation 2

Abstract:

23.

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 308 (101,738)

Citation 2

Abstract:

24.

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 295 (106,691)

Abstract:

25.

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 259 (122,409)

Abstract:

26.

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 210 (150,475)

Abstract:

27.

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 204 (154,650)

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28.

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

Number of pages: 58 Posted: 21 Aug 2016 Last Revised: 03 Sep 2019

Guanmin Liao, Mark (Shuai) Ma, Gopal V. Krishnan and Ling Lei Lisic

Renmin University of China - School of Business, University of Pittsburgh - Accounting Group, Bentley University and Virginia Polytechnic Institute & State University - Pamplin College of Business

Downloads 162 (189,936)

Abstract:

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 Rodgers Cornaggia and Gopal V. Krishnan

American University - Department of Finance and Real Estate, Pennsylvania State University - Department of Finance and Bentley University

Downloads 157 (195,156)

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30.

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 117 (246,231)

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31.

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 65 (354,890)

Abstract:

32.

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

Downloads 63 (360,646)

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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 63 (365,412)

Abstract:

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 Colorado Denver

Abstract:

33.

Do Lenders Care Who Did the Audit?

Number of pages: 66 Posted: 13 Jan 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

Downloads 42 (435,645)

Abstract:

34.

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

Abstract:

35.

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

Abstract:

36.

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

Abstract:

37.

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

Abstract:

38.

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

Abstract:

39.

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:

40.

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:

41.

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

Abstract:

42.

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:

43.

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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44.

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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45.

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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46.

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:

47.

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

Abstract:

48.

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:

49.

Did Earnings Conservatism Increase for Former Andersen Clients?

Downloads 0 (691,280)

2

Did Earnings Conservatism Increase for Former Andersen Clients?

Posted: 12 Jan 2005

Gopal V. Krishnan

Bentley University

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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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50.

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:

51.

Auditors' Risk Management and Reputation Building in the Post-Enron Environment: An Examination of Earnings Conservatism of Former Andersen Clients

Posted: 07 Mar 2004

Gopal V. Krishnan

Bentley University

Abstract:

52.

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

Posted: 12 Oct 2003

Gopal V. Krishnan

Bentley University

Abstract:

53.

Which is More Useful for Predicting Future Cash Flows, Ias-Earnings or U.S. Gaap-Earnings?

Posted: 26 Aug 2003

Gopal V. Krishnan

Bentley University

Abstract:

54.

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:

55.

Does Big 6 Auditor Industry Expertise Constrain Earnings Management?

Accounting Horizons, Forthcoming

Posted: 18 Feb 2003

Gopal V. Krishnan

Bentley University

Abstract:

56.

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

Abstract:

57.

Do Auditors' Industry Expertise Constrain Earnings Management?

Posted: 31 Mar 2002

Gopal V. Krishnan

Bentley University

Abstract:

58.

The Association between Financial Information System Development and Implementation Costs and Firm Value: Further Evidence of Payoff from it Investments

Posted: 13 Dec 2001

Gopal V. Krishnan and Kam Wah Lai

Bentley University and Chu Hai College of Higher Education

Abstract:

59.

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

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60.

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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61.

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

Gopal V. Krishnan

Bentley University

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Scholarly Papers (61)

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

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