Saurav K. Dutta

State University of New York (SUNY) at Albany

135 Western Ave

Building, Room 109

Albany, NY 12222

United States

SCHOLARLY PAPERS

13

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1,611

CITATIONS

8

Scholarly Papers (13)

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 385 (75,667)

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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 303 (99,167)

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

3.

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 240 (126,744)

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

4.

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 198 (152,413)
Citation 1

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

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 146 (198,812)

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

6.

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 100 (263,796)

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

7.

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 86 (290,618)

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value chain, corporate social responsibility, sustainability, supply chain

8.

Revenue Recognition at TSA Inc.: A Roller Coaster Ride

Issues in Accounting Education, Forthcoming
Number of pages: 26 Posted: 28 Sep 2018
Uday Chandra, Saurav K. Dutta and David Marcinko
SUNY University at Albany, State University of New York (SUNY) at Albany and Skidmore College
Downloads 61 (352,064)

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Revenue Recognition, ASU 2014–09, SOP 97–2, ASC 606, Software License Fees

9.

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 53 (376,600)

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Audit Risk, Materiality, Financial Ratios, Aggregation, Evidence

10.

Accounting Fraud at Japanese Companies

Dutta, S. K. and R. Lawson (2018) Accounting fraud at Japanese companies. Strategic Finance. November 2018.
Number of pages: 10 Posted: 03 Dec 2018
Saurav K. Dutta and Raef A. Lawson
State University of New York (SUNY) at Albany and Institute of Management Accountants
Downloads 36 (438,619)

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Japanese, Corporate Governance, Fraud, Olympus, Toshiba, Price-Masking

11.

Unmasking Fraud at Toshiba

Issues in Accounting Education, Forthcoming
Number of pages: 32 Posted: 21 May 2019
Dennis Caplan, Saurav K. Dutta and David Marcinko
University at Albany (SUNY), State University of New York (SUNY) at Albany and Skidmore College
Downloads 2 (636,697)

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price masking, audit risk and materiality, internal control, corporate governance, earnings management, fraud triangle

12.

Managing Group Audit Risk in a Multicomponent Audit Setting

International Journal of Auditing, Vol. 22, Issue 1, pp. 40-54, 2018
Number of pages: 15 Posted: 12 Feb 2018
Lynford E. Graham, Jean C. Bedard and Saurav K. Dutta
Bentley University, Bentley University - Department of Accountancy and State University of New York (SUNY) at Albany
Downloads 1 (649,346)
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audit methodology, audit planning, sampling

13.

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 Z. Liu
University at Albany (SUNY), State University of New York (SUNY) at Albany and University at Albany, SUNY

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