Saurav K. Dutta

State University of New York (SUNY) at Albany

135 Western Ave

Building, Room 109

Albany, NY 12222

United States

SCHOLARLY PAPERS

9

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Scholarly Papers (9)

1.

Growing Pains at Groupon

Issues in Accounting Education, February 2014, Vol. 29: 1, p 229-245.
Number of pages: 23 Posted: 23 May 2013 Last Revised: 05 Mar 2014
Saurav K. Dutta, Dennis Caplan and David Marcinko
State University of New York (SUNY) at Albany, State University of New York (SUNY) at Albany and Skidmore College
Downloads 197 (71,566)

Abstract:

Groupon, revenue recognition, allowance for sales returns, e-commerce, non-GAAP

2.

Blurred Vision, Perilous Future: Management Fraud at Olympus

Issues in Accounting Education, Forthcoming
Number of pages: 35 Posted: 23 Apr 2014
Saurav K. Dutta, Dennis Caplan and David Marcinko
State University of New York (SUNY) at Albany, State University of New York (SUNY) at Albany and Skidmore College
Downloads 139 (96,750)

Abstract:

Olympus, fraud, corporate governance, financial accounting, auditing, consolidation, fair value accounting

3.

Alignment of Performance Measurement to Sustainability Objectives: A Variance-Based Framework

Journal of Accounting and Public Policy, 2013, Vol. 32:6 pp. 456-474. dx.doi.org/10.1016/j.jaccpubpol.2013.08.008
Number of pages: 33 Posted: 23 May 2013 Last Revised: 03 Dec 2013
Saurav K. Dutta, Raef A. Lawson and David Marcinko
State University of New York (SUNY) at Albany, Institute of Management Accountants and Skidmore College
Downloads 137 (144,343)

Abstract:

sustainability, waste, variance, performance measurement, compensation systems, shadow prices

4.

CSR Initiatives Across the Value Chain

Journal of Corporate Accounting and Finance, March 2013
Number of pages: 28 Posted: 30 Aug 2013
Dennis Caplan, Saurav K. Dutta and Raef A. Lawson
State University of New York (SUNY) at Albany, State University of New York (SUNY) at Albany and Institute of Management Accountants
Downloads 65 (266,945)

Abstract:

value chain, corporate social responsibility, sustainability, supply chain

5.

Tempest in a K-Cup: Red Flags on Green Mountain

Number of pages: 32 Posted: 22 Aug 2015 Last Revised: 06 Oct 2016
Dennis Caplan, Saurav K. Dutta and David Marcinko
State University of New York (SUNY) at Albany, State University of New York (SUNY) at Albany and Skidmore College
Downloads 12 (255,112)

Abstract:

Keurig Green Mountain, K-Cup, short selling, channel stuffing, razor/razor-blade pricing strategy

6.

Are Material Weaknesses in Internal Controls Associated with Poor M&A Decisions? Evidence from Goodwill Impairment

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 21 Feb 2017
Dennis Caplan, Saurav K. Dutta and Alfred Zhu Liu
University at Albany, State University of New York (SUNY) at Albany and University at Albany, SUNY

Abstract:

internal control, material weaknesses, SOX 404, goodwill impairment, mergers and acquisitions

7.

Considering Multiple Materialities for Account Combinations in Audit Planning and Evaluation: A Cost Efficient Approach

Journal of Accounting, Auditing and Finance, Vol. 13, No. 2, 1998
Number of pages: 22 Posted: 01 Jun 2016 Last Revised: 13 Apr 2017
Saurav K. Dutta and Lynford E. Graham
State University of New York (SUNY) at Albany and Bentley University
Downloads 0 (361,459)

Abstract:

Audit Risk, Materiality, Financial Ratios, Aggregation, Evidence

8.

Managing the Risk of Misleading Financial Metrics in Annual Reports: A First Step towards Providing Assurance over Management's Discussion

Journal of Accounting Literature, Forthcoming
Number of pages: 60 Posted: 05 May 2016
Dennis Caplan and Saurav K. Dutta
State University of New York (SUNY) at Albany and State University of New York (SUNY) at Albany
Downloads 0 (255,112)

Abstract:

Audit Risk, Financial Ratio, Financial Reporting Transparency, MD&A

9.

A Conceptual Foundation for Management Accounting Information to Support Sustainability Strategies

Advances in Accounting, Vol. 31, No. 1, 2016
Number of pages: 30 Posted: 17 Mar 2016
Saurav K. Dutta, Raef A. Lawson and David Marcinko
State University of New York (SUNY) at Albany, Institute of Management Accountants and Skidmore College
Downloads 0 (128,994)

Abstract:

Performance measurement, Production function, Shadow prices, Sustainability, Waste, Variance