Saurav K. Dutta

State University of New York (SUNY) at Albany

135 Western Ave

Building, Room 109

Albany, NY 12222

United States

  • State University of New York (SUNY) at Albany

SCHOLARLY PAPERS

12

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7

CROSSREF CITATIONS

6

Scholarly Papers (12)

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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 472 (102,356)
Citation 1

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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 384 (130,117)
Citation 1

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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, Profitability Analytics Center of Excellence and Skidmore College
Downloads 323 (157,124)

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

4.

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 289 (177,322)

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

5.

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 Profitability Analytics Center of Excellence
Downloads 254 (201,174)

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

6.

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, Profitability Analytics Center of Excellence and Skidmore College
Downloads 240 (212,623)
Citation 2

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

7.

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 235 (217,061)

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

8.

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 222 (229,249)

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

9.

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 152 (320,343)

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

10.

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 Profitability Analytics Center of Excellence
Downloads 115 (396,481)

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value chain, corporate social responsibility, sustainability, supply chain

11.

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 74 (526,834)

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Audit Risk, Materiality, Financial Ratios, Aggregation, Evidence

12.

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

Auditing: A Journal of Practice & Theory, 37(4), 49-74.
Posted: 21 Feb 2017 Last Revised: 05 Jan 2022
Dennis Caplan, Saurav K. Dutta and Alfred Z. Liu
University at Albany (SUNY), State University of New York (SUNY) at Albany and McMaster University

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