Suraj Srinivasan

Harvard Business School

Professor of Business Administration

Soldiers Field

Boston, MA 02163

United States

http://drfd.hbs.edu/fit/public/facultyInfo.do?facInfo=pub&facId=10700

  • Harvard Business School

SCHOLARLY PAPERS

34

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40,045

CITATIONS
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Top 2,080

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269

Scholarly Papers (34)

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1.

Audit Quality and Auditor Reputation: Evidence from Japan

Downloads 7,457 ( 716)
Citation 9

Audit Quality and Auditor Reputation: Evidence from Japan

Forthcoming, The Accounting Review, Volume 87, No. 5, September 2012, Chicago Booth Research Paper No. 10-15, Harvard Business School Accounting & Management Unit Working Paper No. 10-088
Number of pages: 49 Posted: 22 Feb 2010 Last Revised: 28 Jul 2012
Douglas J. Skinner and Suraj Srinivasan
The University of Chicago - Booth School of Business and Harvard Business School
Downloads 6,148 (1,002)
Citation 9

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Audit quality, Auditor reputation, Japan

Audit Quality and Auditor Reputation: Evidence from Japan

Accounting Review, Vol. 87, No. 5, September 2012, Harvard PON Working Paper No. 2118825
Number of pages: 49 Posted: 29 Jul 2012
Douglas J. Skinner and Suraj Srinivasan
The University of Chicago - Booth School of Business and Harvard Business School
Downloads 1,309 (13,689)
Citation 9

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Audit quality, auditor reputation, Japan

2.

SOX after Ten Years: A Multidisciplinary Review

Downloads 7,011 ( 799)

SOX after Ten Years: A Multidisciplinary Review

Harvard Law and Economics Discussion Paper No. 758
Number of pages: 86 Posted: 23 Oct 2013 Last Revised: 29 May 2014
John C. Coates, IV and Suraj Srinivasan
Harvard Law School and Harvard Business School
Downloads 6,139 (1,006)

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SOX, Sarbanes-Oxley Act, Regulation, Fraud

SOX after Ten Years: A Multidisciplinary Review

Accounting Horizons, Forthcoming
Number of pages: 86 Posted: 17 Jan 2014 Last Revised: 14 May 2015
John C. Coates, IV and Suraj Srinivasan
Harvard Law School and Harvard Business School
Downloads 872 (25,291)

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SOX, Sarbanes-Oxley Act, Regulation, Fraud, Cost Benefit Analysis, Section 404, PCAOB, SEC

3.

Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings

Downloads 4,035 ( 2,098)

Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings

Rock Center for Corporate Governance at Stanford University Working Paper No. 11
Number of pages: 59 Posted: 15 Jan 2007 Last Revised: 08 Oct 2013
Joseph D. Piotroski and Suraj Srinivasan
Stanford Graduate School of Business and Harvard Business School
Downloads 4,035 (2,066)
Citation 60

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Cross Listing, Sarbanes Oxley, SOX, Corporate Governance, Regulation, Securities Law, Law and Finance, Legal system, Bonding, ADR, International Finance

Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings

Journal of Accounting Research, Vol. 46, No. 2, pp. 383-425, 2008
Posted: 22 Mar 2008
Joseph D. Piotroski and Suraj Srinivasan
Stanford Graduate School of Business and Harvard Business School

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Cross Listing, Sarbanes Oxley, SOX, Corporate Governance, Regulation, Securities Law, Law and Finance, Legal system, Bonding, ADR, International Finance, AIM, London Stock Exchange, Nasdaq, NYSE

4.

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

Downloads 2,638 ( 4,371)
Citation 16

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 13 Aug 2006 Last Revised: 28 Jul 2009
Eddie Riedl and Suraj Srinivasan
Boston University - Questrom School of Business and Harvard Business School
Downloads 2,638 (4,273)
Citation 16

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special items, strategic reporting, presentation, voluntary disclosure, pro forma

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

Contemporary Accounting Research, Forthcoming
Posted: 04 Dec 2009 Last Revised: 24 Feb 2010
Eddie Riedl and Suraj Srinivasan
Boston University - Questrom School of Business and Harvard Business School

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5.

Disclosure Practices of Foreign Companies Interacting with U.S. Markets

Downloads 2,544 ( 4,640)
Citation 50

Disclosure Practices of Foreign Companies Interacting with U.S. Markets

Harvard Business School Strategy Unit Working Paper No. 03-081, Harvard NOM Working Paper No. 03-29
Number of pages: 55 Posted: 26 May 2003
Tarun Khanna, Krishna Palepu and Suraj Srinivasan
Harvard University - Strategy Unit, Harvard University - Harvard Business School and Harvard Business School
Downloads 2,544 (4,551)
Citation 50

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Disclosure, Globalization, Corporate Governance, Accounting

Disclosure Practices of Foreign Companies Interacting with U.S. Markets

Journal of Accounting Research, Vol. 42, No. 2, May 2004
Posted: 09 Aug 2004
Tarun Khanna, Krishna Palepu and Suraj Srinivasan
Harvard University - Strategy Unit, Harvard University - Harvard Business School and Harvard Business School

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Disclosure, globalization, convergence, corporate governance, accounting

6.

CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts

Number of pages: 42 Posted: 29 Jun 2008 Last Revised: 12 Aug 2012
Richard Mergenthaler, Shivaram Rajgopal and Suraj Srinivasan
The University of Arizona - Eller College of Management, Columbia Business School and Harvard Business School
Downloads 2,214 (5,870)
Citation 19

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7.

Market Competition, Earnings Management, and Persistence in Accounting Profitability around the World

Review of Accounting Studies, Volume 19, Issue 4, pp 1281-1308, December 2014
Number of pages: 38 Posted: 21 Jun 2011 Last Revised: 01 Feb 2017
Paul M. Healy, George Serafeim, Suraj Srinivasan and Gwen Yu
Harvard Business School, Harvard University - Harvard Business School, Harvard Business School and University of Michigan
Downloads 1,871 (7,850)

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market competition, Performance persistence, Cross-country differences, Financial statement analysis

8.

Corporate Governance When Founders are Directors

Downloads 1,638 ( 9,753)
Citation 7

Corporate Governance When Founders are Directors

Journal of Financial Economics, Forthcoming
Number of pages: 51 Posted: 23 Aug 2010 Last Revised: 09 Jan 2011
Feng Li and Suraj Srinivasan
Shanghai Advanced Institute of Finance, Shanghai Jiaotong University and Harvard Business School
Downloads 1,248 (14,747)
Citation 7

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Founder, CEO compensation, CEO turnover, family firms, corporate governance, board of directors

Corporate Governance When Founders are Directors

Journal of Financial Economics, Vol. 102, No. 2, pp. 454-469, November 2011
Number of pages: 51 Posted: 08 Jan 2011 Last Revised: 24 Nov 2011
Feng Li and Suraj Srinivasan
Shanghai Advanced Institute of Finance, Shanghai Jiaotong University and Harvard Business School
Downloads 390 (72,435)
Citation 7

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CEO Compensation, CEO Turnover, Founder, Corporate Governance, Board of Directors

9.

Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980

Downloads 1,615 ( 9,987)
Citation 1

Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980

Harvard Business School Research Paper No. 1886489
Number of pages: 47 Posted: 15 Jul 2011 Last Revised: 08 Aug 2011
Kevin Koh, Shivaram Rajgopal and Suraj Srinivasan
Nanyang Technological University (NTU) - Nanyang Business School, Columbia Business School and Harvard Business School
Downloads 1,351 (13,047)
Citation 1

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auditor independence, audit fees, Nonaudit services, Auditing, conflict of interests, financial reporting, earnings management

Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980

Review of Accounting Studies, Forthcoming
Number of pages: 47 Posted: 26 Sep 2011
Kevin Koh, Shivaram Rajgopal and Suraj Srinivasan
Nanyang Technological University (NTU) - Nanyang Business School, Columbia Business School and Harvard Business School
Downloads 264 (112,288)
Citation 1

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auditor independence, audit fees, non audit services, auditing, conflict of interests, financial reporting, earnings management

10.

Can Analysts Assess Fundamental Risk and Valuation Uncertainty? An Empirical Analysis of Scenario-Based Value Estimates

Downloads 1,279 ( 14,469)
Citation 1

Can Analysts Assess Fundamental Risk and Valuation Uncertainty? An Empirical Analysis of Scenario-Based Value Estimates

Number of pages: 49 Posted: 20 Oct 2012 Last Revised: 08 Oct 2013
Peter R. Joos, Joseph D. Piotroski and Suraj Srinivasan
INSEAD, Stanford Graduate School of Business and Harvard Business School
Downloads 838 (26,756)
Citation 1

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Valuation, Analyst Forecasts, Scenarios, Uncertainty

Can Analysts Assess Fundamental Risk and Valuation Uncertainty? An Empirical Analysis of Scenario-Based Value Estimates

Journal of Financial Economics (JFE), Forthcoming, Stanford University Graduate School of Business Research Paper No. 16-13
Number of pages: 45 Posted: 01 Feb 2016
Peter R. Joos, Joseph D. Piotroski and Suraj Srinivasan
INSEAD, Stanford Graduate School of Business and Harvard Business School
Downloads 441 (62,513)
Citation 1

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Analysts; Fundamental Risk Assessment; Scenario-based Valuations; Target Prices

11.

Institutional Ownership and Corporate Tax Avoidance: New Evidence

Downloads 1,194 ( 16,125)

Institutional Ownership and Corporate Tax Avoidance: New Evidence

Number of pages: 54 Posted: 15 May 2016 Last Revised: 26 May 2016
Mozaffar Khan, Suraj Srinivasan and Liang Tan
Causeway Capital Management, LLC, Harvard Business School and George Washington University - Department of Accountancy
Downloads 1,194 (15,809)

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Tax avoidance, Agency costs, Institutional ownership

Institutional Ownership and Corporate Tax Avoidance: New Evidence

Accounting Review, Forthcoming
Posted: 27 May 2016
Mozaffar Khan, Suraj Srinivasan and Liang Tan
Causeway Capital Management, LLC, Harvard Business School and George Washington University - Department of Accountancy

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Tax avoidance, Institutional ownership

12.

Accountability of Independent Directors - Evidence From Firms Subject to Securities Litigation

Downloads 1,043 ( 19,732)
Citation 2

Accountability of Independent Directors - Evidence From Firms Subject to Securities Litigation

Number of pages: 58 Posted: 27 Jun 2013
Francois Brochet and Suraj Srinivasan
Boston University - Department of Accounting and Harvard Business School
Downloads 903 (24,040)
Citation 2

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independent directors, litigation risk, class action lawsuits, director accountability, reputation, boards of directors, corporate governance

Accountability of Independent Directors - Evidence from Firms Subject to Securities Litigation

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 58 Posted: 23 Aug 2013 Last Revised: 31 Aug 2013
Francois Brochet and Suraj Srinivasan
Boston University - Department of Accounting and Harvard Business School
Downloads 140 (202,661)
Citation 2

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Corporate governance, board of directors, litigation, director accountability, director reputation

13.

Which U.S. Market Interactions Affect CEO Pay? Evidence from U.K. Companies

Downloads 867 ( 25,902)
Citation 3

Which U.S. Market Interactions Affect CEO Pay? Evidence from U.K. Companies

Rock Center for Corporate Governance at Stanford University Working Paper No. 96, Management Science Journal, Forthcoming
Number of pages: 34 Posted: 11 Jan 2011 Last Revised: 11 Jan 2014
Joseph J. Gerakos, Joseph D. Piotroski and Suraj Srinivasan
Tuck School of Business at Dartmouth College, Stanford Graduate School of Business and Harvard Business School
Downloads 586 (43,544)
Citation 3

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CEO compensation, international pay, globalization, corporate governance, incentives, cross-listing, United Kingdom

Which U.S. Market Interactions Affect CEO Pay? Evidence from U.K. Companies

Management Science, Forthcoming
Number of pages: 34 Posted: 21 Oct 2012
Joseph J. Gerakos, Joseph D. Piotroski and Suraj Srinivasan
Tuck School of Business at Dartmouth College, Stanford Graduate School of Business and Harvard Business School
Downloads 281 (105,076)
Citation 3

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CEO compensation, international pay, globalization, corporate governance, incentives, cross-listing, United Kingdom

14.

Securities Litigation Risk for Foreign Companies Listed in the U.S.

Number of pages: 52 Posted: 19 Oct 2012 Last Revised: 18 Jun 2014
Beiting Cheng, Suraj Srinivasan and Gwen Yu
Harvard University - Harvard Business School, Harvard Business School and University of Michigan
Downloads 822 (27,947)
Citation 2

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Litigation Risk, Cross Listing, Bonding, 10b-5, Securities Litigation, U.S. Listing, Class Action

15.

What Else Do Shareholders Want? Shareholder Proposals Contested by Firm Management

Harvard Business School Accounting & Management Unit Working Paper
Number of pages: 48 Posted: 28 Apr 2016 Last Revised: 23 Oct 2017
Eugene F. Soltes, Suraj Srinivasan and Rajesh Vijayaraghavan
Harvard Business School, Harvard Business School and University of British Columbia (UBC) - Sauder School of Business
Downloads 776 (30,232)

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16.

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

Downloads 703 ( 34,563)
Citation 3

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

Number of pages: 51 Posted: 25 May 2012 Last Revised: 18 Jul 2014
Suraj Srinivasan, Aida Sijamic Wahid and Gwen Yu
Harvard Business School, University of Toronto - Accounting and University of Michigan
Downloads 371 (76,840)
Citation 3

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Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

Accounting Review, Forthcoming
Number of pages: 51 Posted: 18 Jul 2014
Suraj Srinivasan, Aida Sijamic Wahid and Gwen Yu
Harvard Business School, University of Toronto - Accounting and University of Michigan
Downloads 332 (87,476)
Citation 3

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17.

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members

Downloads 636 ( 39,530)
Citation 95

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members

Journal of Accounting Research, Vol. 43, pp. 291-334, May 2004
Number of pages: 62 Posted: 05 Jul 2011
Suraj Srinivasan
Harvard Business School
Downloads 619 (40,453)
Citation 95

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Corporate Governance, Restatement, Audit Committee, Board of Directors, Reputation, Labor Market, Directors

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members

Journal of Accounting Research, Vol. 43, pp. 291-334, May 2005
Number of pages: 44 Posted: 08 May 2006
Suraj Srinivasan
Harvard Business School
Downloads 17 (546,045)
Citation 95
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Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members

Journal of Accounting Research, Vol. 43, No. 2, May 2005
Posted: 14 Jan 2007
Suraj Srinivasan
Harvard Business School

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Restatement, Audit Committee, Board of Directors, Reputation, Labor Market

18.

Do Analysts Follow Managers that Switch Companies? An Analysis of Relations in the Capital Markets

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49 Posted: 06 Sep 2009 Last Revised: 28 Apr 2013
Francois Brochet, Gregory S. Miller and Suraj Srinivasan
Boston University - Department of Accounting, University of Michigan, Stephen M. Ross School of Business and Harvard Business School
Downloads 527 (50,545)
Citation 1

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Management turnover, Analyst coverage, Capital market relationships

19.

Political Influence and Merger Antitrust Reviews

Number of pages: 82 Posted: 04 Apr 2017 Last Revised: 15 Sep 2017
Mihir N. Mehta, Suraj Srinivasan and Wanli Zhao
University of Michigan at Ann Arbor, Harvard Business School and Renmin University of China
Downloads 478 (57,366)

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Political Economy, Antitrust, FTC, DOJ, Senate Judiciary Committee, House Judiciary Committee, Mergers and Acquisitions

20.

The Changing Landscape of Auditor Litigation

Stanford Law and Economics Olin Working Paper No. 512, Columbia Business School Research Paper No. 17-110
Number of pages: 62 Posted: 30 Nov 2017 Last Revised: 12 May 2019
Colleen Honigsberg, Shivaram Rajgopal and Suraj Srinivasan
Stanford Law School, Columbia Business School and Harvard Business School
Downloads 349 (83,230)

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auditor litigation, Tellabs, Section 10(b), Section 11, audit quality, Janus, PSLRA, class-action litigation

21.

Bank Boards: What Has Changed Since the Financial Crisis?

Number of pages: 59 Posted: 31 Jan 2019 Last Revised: 05 Feb 2019
Shivaram Rajgopal, Suraj Srinivasan and Yu Ting Forester Wong
Columbia Business School, Harvard Business School and University of Southern California - Leventhal School of Accounting
Downloads 229 (130,413)

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Corporate Governance, Financial Crisis, Banks, Bank Board, Board of Director, Diversity, Chairperson, 2008 Crisis

22.

Do Analysts Follow Managers Who Switch Companies? An Analysis of Relationships in the Capital Markets

Accounting Review, Vol. 89, No. 2, 2014
Number of pages: 50 Posted: 06 Jul 2014
Francois Brochet, Gregory S. Miller and Suraj Srinivasan
Boston University - Department of Accounting, University of Michigan, Stephen M. Ross School of Business and Harvard Business School
Downloads 97 (264,569)

Abstract:

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Management turnover, Analyst coverage, Capital market relationships

23.

The Role of Gatekeepers in Capital Markets

Number of pages: 42 Posted: 04 Apr 2019
Sugata Roychowdhury and Suraj Srinivasan
Boston College and Harvard Business School
Downloads 22 (498,426)

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24.

Citigroup 2007: Financial Reporting and Regulatory Capital

Harvard Business School Finance case no. 111-041
Posted: 16 Mar 2012
Eddie Riedl, Suraj Srinivasan and Sharon P. Katz
Boston University - Questrom School of Business, Harvard Business School and INSEAD

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25.

The Risk-Reward Framework at Morgan Stanley Research

Harvard Business School Accounting & Management Unit case no. 111-011
Posted: 16 Mar 2012
Suraj Srinivasan and David Lane
Harvard Business School and Harvard Business School

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26.

Kanebo Ltd. (C)

Harvard Business School Accounting & Management Unit Case No. 111-068
Posted: 16 Mar 2012
David F. Hawkins, Suraj Srinivasan and Akiko Kanno
affiliation not provided to SSRN, Harvard Business School and Harvard Business School

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27.

Kanebo Ltd. (B)

Harvard Business School Accounting & Management Unit Case No. 111-038
Posted: 16 Mar 2012
David F. Hawkins, Suraj Srinivasan and Akiko Kanno
affiliation not provided to SSRN, Harvard Business School and Harvard Business School

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28.

Kanebo Ltd. (A)

Harvard Business School Accounting & Management Unit case no. 111-037
Posted: 16 Mar 2012
David F. Hawkins, Suraj Srinivasan, Akiko Kanno and lizzie gomez
affiliation not provided to SSRN, Harvard Business School, Harvard Business School and affiliation not provided to SSRN

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29.

Mike Mayo Takes on Citigroup (B)

Harvard Business School Accounting & Management Unit Case No. 112-051
Posted: 06 Feb 2012
Suraj Srinivasan and Amy Kaser
Harvard Business School and affiliation not provided to SSRN

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30.

Strategy and Governance at Yahoo! Inc.

Harvard Business School Accounting & Management Unit Case No. 112-040
Posted: 05 Feb 2012
Krishna Palepu, Suraj Srinivasan, David Lane and Ian McKown Cornell
Harvard University - Harvard Business School, Harvard Business School, Harvard Business School and Harvard Business School

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31.

Ken Langone: Member, GE Compensation Committee

Harvard Business School Accounting & Management Unit Case No. 111-060
Posted: 04 Feb 2012
Suraj Srinivasan and Elizabeth Gomez
Harvard Business School and Unaffiliated Authors

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32.

Mike Mayo Takes on Citigroup (A)

Harvard Business School Accounting & Management Unit Case No. 112-025
Posted: 04 Feb 2012
Suraj Srinivasan and Amy Kaser
Harvard Business School and affiliation not provided to SSRN

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33.

The Crisis at Tyco - A Director's Perspective

Harvard Business School Accounting & Management Unit Case No. 111-035
Posted: 29 Jan 2012
Suraj Srinivasan and Aldo Sesia
Harvard Business School and Harvard Business School

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34.

Target Corporation: Ackman Versus the Board

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Target Corporation: Ackman Versus the Board

HBS Case No. 109-010, Harvard Business School Accounting & Management Unit
Posted: 30 Oct 2009
Krishna Palepu, Suraj Srinivasan and James Weber
Harvard University - Harvard Business School, Harvard Business School and affiliation not provided to SSRN

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Target Corporation: Ackman Versus the Board

Harvard Business School Accounting & Management Unit Case No. 109-010
Posted: 16 Mar 2012
Krishna Palepu, Suraj Srinivasan and James Weber
Harvard University - Harvard Business School, Harvard Business School and affiliation not provided to SSRN

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