K. K. Raman

The University of Texas at San Antonio

Ramsdell Endowed Chair Professor

One UTSA Circle

San Antonio, TX 78249

United States

SCHOLARLY PAPERS

69

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17

CITATIONS

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Scholarly Papers (69)

1.

The Impact of Clawback Adoption on Executive Cash Compensation Structure

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 54 Posted: 15 Jan 2019
Hanni Liu, Harrison Liu and K. K. Raman
Manhattan College, University of Texas at San Antonio - Department of Accounting and The University of Texas at San Antonio
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Clawback, Executive Compensation, Governance

2.

Sales Growth, CEO Pay, and Corporate Governance in India

Journal of Accounting Auditing and Finance, Forthcoming
Posted: 14 May 2019
Sudhir S. Jaiswall and K. K. Raman
Finance & Control Group, Indian Institute of Management Calcutta and The University of Texas at San Antonio

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Sales growth, CEO compensation, CEO power, Corporate governance, India

3.

Did the 2005 Deferred Prosecution Agreement Adversely Impact KPMG’s Audit Practice?

Auditing: A Journal of Practice & Theory (February 2019), 38(1): 77-102.
Posted: 01 Apr 2019
Arizona State University (ASU) - School of Accountancy, University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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DOJ/KPMG deferred prosecution agreement; reputational loss; audit fees; client gains/losses; audit quality; Big 4 firms

4.

Fee Competition Among Big 4 Auditors and Audit Quality

Review of Quantitative Finance and Accounting (February 2019), 52(2): 403-438.
Posted: 09 Feb 2019
Sharad Asthana, Inder K. Khurana and K. K. Raman
University of Texas-San Antonio, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Big 4 Firms, Audit Fee Competition, Audit Quality, PCAOB

5.

Tax Avoidance, Managerial Ability, and Investment Efficiency

Abacus, Vol. 54, Issue 4, pp. 547-575, 2018
Number of pages: 29 Posted: 26 Dec 2018
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Miami University and The University of Texas at San Antonio
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Corporate governance, Investment efficiency, Managerial ability, Residual investment, Tax avoidance

6.

US-Listed Foreign Companies’ Choice of a US-Based Versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality

Accounting Horizons, Vol. 29, No. 3, 2015
Posted: 08 Aug 2018
Sharad Asthana, K. K. Raman and Hongkang Xu
University of Texas-San Antonio, The University of Texas at San Antonio and University of Massachusetts Dartmouth

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U.S.-Listed Foreign Companies, Big N Auditor, Pcaob, Outsourcing, Audit Fees, Quality of Audited Earnings

7.

Halo Effect or Fallen Angel Effect? Firm Value Consequences of Greenhouse Gas Emissions and Reputation for Corporate Social Responsibility

Journal of Accounting and Public Policy, Vol. 37, No. 3, 2018
Posted: 06 Jun 2018
Sue A. Cooper, K. K. Raman and Jennifer Yin
Salisbury University - Department of Accounting & Legal Studies, The University of Texas at San Antonio and University of Texas at San Antonio

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greenhouse house emissions, corporate social responsibility, greenwashing, firm value

8.

Unintended Consequences of Big 4 Auditor Office-Level Industry Specialization

International Journal of Accounting, Auditing, and Performance Evaluation. Vol. 14, Nos. 2/3, 254-289
Posted: 07 May 2018
Sharad Asthana, Rachana Kalelkar and K. K. Raman
University of Texas-San Antonio, University of Houston - Victoria and The University of Texas at San Antonio

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Big 4; industry specialization; non-specialist clients; PCAOB risk-based inspections; audit effort; earnings quality

9.

Does the PCAOB's International Inspection Program Improve Audit Quality for Non-US-Listed Foreign Clients?

Journal of Accounting and Economics (August 2017), 64(1): 15-36.
Posted: 14 Apr 2017 Last Revised: 28 Apr 2018
Simon Fung, K. K. Raman and Xindong Kevin Zhu
Deakin University, The University of Texas at San Antonio and City University of Hong Kong (CityUHK)

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PCAOB international inspection program; Foreign auditors; Non-US-listed foreign public companies; Audit quality; Positive externality

10.

The Effect of Ambiguity in an Auditing Standard on Auditor Independence: Evidence from Nonaudit Fees and SOX 404 Opinions

Journal of Contemporary Accounting and Economics (April 2017), 13(1): 37-51.
Posted: 03 Mar 2017 Last Revised: 06 Apr 2017
Chan Li, K. K. Raman, Lili Sun and Da Wu
University of Kansas, The University of Texas at San Antonio, University of North Texas - Department of Accounting and University of North Texas, Department of Accounting, Students

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Nonaudit fees; SOX 404 audit opinions; Auditor independence; Engagement risk; Ambiguity in AS2.

11.

Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality?

Contemporary Accounting Research (Summer 2017), 34(2): 1071-1102.
Posted: 27 Feb 2017 Last Revised: 28 Apr 2018
Jong-Hag Choi, Seil Kim and K. K. Raman
Seoul National University - College of Business Administration, Baruch College, City University of New York and The University of Texas at San Antonio

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Big N audit firm mergers; audit quality; overlapping office; office size

12.

The SOX 404 Internal Control Audit: Key Regulatory Events

Research in Accounting Regulations, Vol. 27, October 2015
Posted: 28 Sep 2016
Chan Li, K. K. Raman, Lili Sun and Da Wu
University of Kansas, The University of Texas at San Antonio, University of North Texas - Department of Accounting and University of North Texas, Department of Accounting, Students

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SOX 404 audit, internal control

13.

Spatial Competition in Local Audit Markets and the Fall-Out on Deloitte from the 2007 PCAOB Censure

Auditing: A Journal of Practice & Theory, (May 2017), 36(2): 1-20.
Posted: 24 Sep 2016 Last Revised: 10 May 2017
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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PCAOB, Big 4 auditors, Local audit markets, Spatial competition

14.

US-listed Foreign Companies’ Choice of a US-based vs. Home Country-based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality

Accounting Horizons (September 2015), 29(3): 631-666
Posted: 15 Mar 2015 Last Revised: 24 Sep 2016
Sharad Asthana, K. K. Raman and Hongkang Xu
University of Texas-San Antonio, The University of Texas at San Antonio and University of Texas at San Antonio - College of Business

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US-listed foreign companies, Big N auditor, PCAOB, outsourcing, audit fees, quality of audited earnings

15.

Insider Sales and the Effectiveness of Clawback Adoptions in Mitigating Fraud Risk

Journal of Accounting and Public Policy (July-August 2015), 34(3):417-436
Posted: 09 Feb 2015 Last Revised: 01 Jan 2016
Simon Fung, K. K. Raman, Lili Sun and Li Xu
Deakin University, The University of Texas at San Antonio, University of North Texas - Department of Accounting and Washington State University, Vancouver

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Clawback adoptions, equity incentives, insider sales, fraud risk

16.

The Balanced Budget and Interperiod Equity: Implications for Financial Reporting

Public Fund Digest, Fall 1997, 8(2): 37-54
Posted: 03 Sep 2014
K. K. Raman
The University of Texas at San Antonio

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Governmental financial reporting, balanced budget, interperiod equity

17.

Materiality in Government Auditing

Journal of Accountancy, February 1994, 177(2): 71-76
Posted: 02 Sep 2014
K. K. Raman and Relmond Van Daniker
The University of Texas at San Antonio and Association of Government Accountants

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Materiality, Government auditing

18.

Auditor Resignations versus Dismissals: An Examination of the Differential Effects on Market Liquidity and Trading Activity

Advances in Accounting, 2001, 18: 47-76
Posted: 30 Aug 2014
Jeff P. Boone and K. K. Raman
University of Texas at San Antonio - Department of Accounting and The University of Texas at San Antonio

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Auditor resignations vs. Dismissals, Market liquidity, Trading activity

19.

Market Microstructure Effects of U.S.-Canada Differences Relating to Reserve-Based Accounting Disclosures

Journal of International Accounting Auditing and Taxation (JIAAT), 1998, 7(2): 195-214
Posted: 30 Aug 2014
Jeff P. Boone, K. K. Raman and Robert G. Luther
University of Texas at San Antonio - Department of Accounting, The University of Texas at San Antonio and University of the West of England (UWE) - Bristol Business School

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Market Microstructure; Unproved Reserves; Information asymmetry; U.S.-Canada Differ­ences

20.

The Application of Event Methodology in Municipal Finance Research

Municipal Finance Journal, Spring 1998, 19(1): 1-15
Posted: 30 Aug 2014
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and The University of Texas at San Antonio

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Government finance, Event methodology

21.

The Effect of Municipal Bond Rating Change Announcements on Seasoned Bond Prices

Municipal Finance Journal, Fall 1994, 15(3): 17-35
Posted: 30 Aug 2014
Barry R. Marks, K. K. Raman and Earl R. Wilson
University of Houston, Clear Lake - School of Business and Public Administration, The University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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Government rating change announcements, Seasoned bond prices

22.

Tax Effort as an Indicator of Fiscal Stress

Public Finance Quarterly, 1988, 16(2): 203-218
Posted: 27 Aug 2014
Earl D. Benson, Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department, University of Houston, Clear Lake - School of Business and Public Administration and The University of Texas at San Antonio

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Governments, tax effort, fiscal stress

23.

Governmental Capital Markets Research in Accounting: A Review

Research in Government and Nonprofit Accounting (RIGNA), 1987, 3: 111-132
Posted: 27 Aug 2014
Robert W. Ingram, K. K. Raman and Earl R. Wilson
University of Alabama, The University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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Government capital markets, Accounting, Review

24.

Municipal Borrowing Costs and the Differential Impact of Accounting Information Across Rating Categories

Research in Government and Nonprofit Accounting (RIGNA) 1986, 2: 261-273
Posted: 27 Aug 2014
Earl D. Benson, Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department, University of Houston, Clear Lake - School of Business and Public Administration and The University of Texas at San Antonio

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Government borrowing costs, differential impact of accounting information, rating categories

25.

Assessing Credit Risk on Municipal Short-Term Debt

Advances in Accounting, 1986, 3: 171-180
Posted: 24 Aug 2014
K. K. Raman
The University of Texas at San Antonio

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governmental credit risk, short-term debt

26.

The Information Content of Unfunded Pension Obligations for Municipal Bond Ratings

Advances in Accounting, 1987, 4: 33-42
Posted: 23 Aug 2014
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and The University of Texas at San Antonio

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Unfunded pension obligations, Municipal bond ratings

27.

The MFOA Certificate of Conformance and Municipal Borrowing Costs

Advances in Accounting, 1986: 221-232
Posted: 21 Aug 2014
Earl D. Benson, Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department, University of Houston, Clear Lake - School of Business and Public Administration and The University of Texas at San Antonio

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MFOA Certificate of Conformance, Governmental Borrowing costs

28.

Municipal Financial Reporting: Managing the Numbers

Public Budgeting and Finance, Volume 1, Issue 3, pages 56–61, September 1981
Posted: 21 Aug 2014
K. K. Raman
The University of Texas at San Antonio

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Governmental financial reporting, Managing the numbers

29.

Some Additional Evidence on the Determinants of State Audit Budgets

Auditing: A Journal of Practice & Theory, Vol. 7, No. 1, 1987
Posted: 03 Aug 2014
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and The University of Texas at San Antonio

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State audit budgets, Determinants

30.

On R&D Capitalization and Value Relevance

Journal of Accounting and Public Policy, Vol. 20, No. 3, 2001
Posted: 26 Jul 2014
Jeff P. Boone and K. K. Raman
University of Texas at San Antonio - Department of Accounting and The University of Texas at San Antonio

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R&D accounting, information asymmetry, ex post effects of accounting standards

31.

The Housing Value-Relevance of Governmental Accounting Information

Journal of Accounting and Public Policy, Vol. 17, No. 2, 1998
Posted: 25 Jul 2014
Jerry W. Lin and K. K. Raman
affiliation not provided to SSRN and The University of Texas at San Antonio

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governmental accounting, financial condition, valuing housing

32.

The Behavior of Interperiod Equity-Related Performance Measures Over Time

Accounting Horizons, Vol. 10, No. 4, 1996
Posted: 25 Jul 2014
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and The University of Texas at San Antonio

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government accounting, Interperiod equity, adjustment speed toward norms

33.

Alternative Accounting Measures as Predictors of Municipal Financial Distress

Journal of Accounting, Auditing and Finance, Vol. 6, No. 1, 1982
Posted: 23 Jul 2014
K. K. Raman
The University of Texas at San Antonio

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Alternative accounting measures, Municipal financial distress prediction

34.

The Effect of Supplemental Reserve-Based Accounting Data on the Market Microstructure

Journal of Accounting and Public Policy, Vol. 12, No. 2, 1993
Posted: 23 Jul 2014
K. K. Raman and Niranjan Tripathy
The University of Texas at San Antonio and University of North Texas

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Alternative valuation bases, reserve-based valuation data, bid/ask spreads

35.

An Empirical Investigation of the Market for 'Single Audit' Services

Journal of Accounting and Public Policy, Vol. 11, No. 4, 1992
Posted: 23 Jul 2014
K. K. Raman and Earl R. Wilson
The University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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Single audit act, internal controls, government audits

36.

The Effect of Voluntary GAAP Compliance and Financial Disclosure on Governmental Borrowing Costs

Journal of Accounting, Auditing and Finance, Vol. 6, No. 3, 1991
Posted: 23 Jul 2014
Earl D. Benson, Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department, University of Houston, Clear Lake - School of Business and Public Administration and The University of Texas at San Antonio

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Governmental borrowing costs, Voluntary gaap compliance, financial disclosure

37.

The Debt Equivalence of Unfunded Government Pension Obligations

Journal of Accounting and Public Policy, Vol. 9, No. 1, 1990
Posted: 23 Jul 2014
K. K. Raman and Earl R. Wilson
The University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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government pensions, debt equivalence, sesoned bond prices

38.

Toward Understanding the Determinants of Pension Underfunding in the Public Sector

Journal of Accounting and Public Policy, Vol. 7, No. 3, 157-183 (Fall 1988)
Posted: 20 Jul 2014
Barry R. Marks, K. K. Raman and Earl R. Wilson
University of Houston, Clear Lake - School of Business and Public Administration, The University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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Governmental pensions, underfunding, incentives

39.

State Audit Budgets and Market Assessments of Credit Risk

Journal of Accounting and Public Policy, Vol. 5, No. 4, 1986
Posted: 19 Jul 2014
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and The University of Texas at San Antonio

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State audit budgets, Credit risk, market assessments

40.

Pension Ratios as 'Correlates' of Municipal Pension Underfunding

Journal of Accounting and Public Policy, Vol. 4, No. 2, 1985
Posted: 19 Jul 2014
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and The University of Texas at San Antonio

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governmental pension underfunding, pension ratios, correlates for underfunding

41.

State Regulation of Accounting Practices and Municipal Borrowing Costs

Journal of Accounting and Public Policy, Vol. 3, No. 2, 1984
Posted: 18 Jul 2014
Earl D. Benson, Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department, University of Houston, Clear Lake - School of Business and Public Administration and The University of Texas at San Antonio

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State regulation of accounting practices, borrowing costs

42.

Governmental Audit Procurement Practices and Seasoned Bond Prices

Accounting Review, Vol. 69, No. 4, 1994
Posted: 16 Jul 2014
K. K. Raman and Earl R. Wilson
The University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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Governmental audit procurement practices, internal controls, compliance, seasoned bond prices

43.

Financial Reporting and Municipal Bond Ratings

Journal of Accounting Auditing and Finance, Winter 1982 5(2): 144-153
Posted: 16 Jul 2014
K. K. Raman
The University of Texas at San Antonio

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Governmental Financial Reporting, Bond Ratings, flow of financial resources

44.

The Information in Governmental Annual Reports: A Contemporaneous Price Reaction Approach

Accounting Review, Vol. 64, No. 2, 1989 pp. 250-268
Posted: 16 Jul 2014
Robert W. Ingram, K. K. Raman and Earl R. Wilson
University of Alabama, The University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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Governmental annual reports, bond markets, secondary market prices

45.

Municipal Financial Reporting: Monitoring 'Full' Accountability

Journal of Accounting Auditing and Finance, Summer 1981, 4(4): 352-359
Posted: 16 Jul 2014
K. K. Raman
The University of Texas at San Antonio

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municipal financial reporting, dollar accountability, full accountability

46.

The Effect of Unfunded Accumulated and Projected Pension Obligations on Governmental Borrowing Costs

Contemporary Accounting Research, Vol. 4, No. 2, 1988
Posted: 12 Jul 2014
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and The University of Texas at San Antonio

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State and local government pensions, underfunding, projected vs. underfunded liabilities

47.

The Tiebout Hypothesis: Implications for Municipal Financial Reporting

Journal of Accounting Auditing and Finance, Fall 1979, 3(1): 31-41
Posted: 12 Jul 2014
K. K. Raman
The University of Texas at San Antonio

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Municipal financial reporting, Tiebout hypothesis

48.

The Importance of Pension Data for Municipal and State Creditor Decisions: Replication and Extensions

Journal of Accounting Research, Vol. 23, No. 2, 1985
Posted: 12 Jul 2014
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and The University of Texas at San Antonio

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state and municipal pensions, borrowing costs

49.

Financial Reporting and Municipal Bond Rating Changes

Accounting Review, Vol. 56, No. 4, 1981
Posted: 11 Jul 2014 Last Revised: 12 Jul 2014
K. K. Raman
The University of Texas at San Antonio

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Municipal financial reporting, bond rating chages

50.

Did the 2007 PCAOB Disciplinary Order Against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality?

The Accounting Review, (March 2015), 90(2): 405-441.
Posted: 09 Jul 2014 Last Revised: 01 Jan 2016
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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PCAOB censure; switching risk; audit fees; Big 4 audit quality

51.

Weakened Outside Shareholder Rights in Dual-Class Firms and Timely Loss Reporting

Journal of Contemporary Accounting and Economics (JCAE), 9(2) (December 2013): 203-220., Mays Business School Research Paper No. 2318027
Posted: 29 Aug 2013 Last Revised: 10 Apr 2019
Inder K. Khurana, K. K. Raman and Dechun Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, The University of Texas at San Antonio and Texas A&M University

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accounting conservatism, dual-class share structure firms, managerial entrenchment, shareholder rights

52.

Religiosity and Tax Avoidance

Journal of American Taxation Association, Spring 2013, 35(1): 53-84.
Posted: 20 Oct 2012 Last Revised: 25 Mar 2013
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Tax avoidance, Religiosity

53.

Audit Market Concentration and Auditor Tolerance for Earnings Management

Contemporary Accounting Research 29(4), December 2012, pp. 1171-1203.
Posted: 13 Sep 2011 Last Revised: 22 Mar 2013
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Market concentration, Audit quality, Earnings management

54.

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

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Social network, Earnings management, SOX, CEO, CFO

55.

Litigation Risk and Abnormal Accruals

Auditing: A Journal of Practice & Theory, May 2011, 30(2): pp. 231-256
Posted: 17 Nov 2010 Last Revised: 23 Jun 2011
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Litigation Risk, Abnormal Accruals, Auditor Incentives

56.

Investor Pricing of CEO Equity Incentives

Review of Quantitative Finance and Accounting, Vol. 36, No. 3, pp. 417-435, April 2011
Posted: 16 Jun 2010 Last Revised: 24 Apr 2011
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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CEO Equity Incentives, Information Quality, Cost of Equity Capital

57.

Litigation Reform, Accounting Discretion, and the Cost of Equity

Journal of Contemporary Accounting and Economics, Vol. 5, No. 2, pp. 80-94, December 2009
Posted: 25 Sep 2009 Last Revised: 15 Jun 2010
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Litigation reform, Accounting Discretion, Cost of equity capital

58.

Do the Big 4 and the Second-Tier Firms Provide Audits of Similar Quality?

Journal of Accounting and Public Policy, Vol. 29, No. 4, pp. 330-352, July-August 2010
Posted: 25 Sep 2009 Last Revised: 20 Nov 2010
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Audit quality, Going concern audit opinions, Earnings management, Cost of equity

59.

Audit Firm Tenure and the Equity Risk Premium

Journal of Accounting Auditing and Finance, Vol. 23, No. 1, pp. 115-140, Winter 2008
Posted: 26 Oct 2006 Last Revised: 16 Jun 2010
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Audit firm tenure, Perceived audit quality, Cost of equity capital

60.

Does the Threat of Private Litigation Increase the Usefulness of Reported Earnings? International Evidence

Journal of International Accounting Research, Vol. 5, No. 2, pp. 21-40, Fall 2006
Posted: 20 Sep 2006 Last Revised: 16 Jun 2010
Inder K. Khurana, K. K. Raman and Dechun Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, The University of Texas at San Antonio and Texas A&M University

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Litigation risk, Earnings quality, Investor protection, Cross-border analysis

61.

Does Implementation Guidance Affect Opportunistic Reporting and Value Relevance of Earnings?

Journal of Accounting and Public Policy, Vol. 26. No. 2, pp. 160-192, Spring 2007
Posted: 26 May 2006 Last Revised: 16 Jun 2010
Jeff P. Boone and K. K. Raman
University of Texas at San Antonio - Department of Accounting and The University of Texas at San Antonio

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Rules vs. Principles, Implementation Guidance, Opportunistic Reporting, Value Relevance, Impairment Loss (write-down)

62.

Do Investors Care About the Auditor's Economic Dependence on the Client?

Contemporary Accounting Research, Vol. 23, No. 4, pp. 977-1016, Winter 2006
Posted: 21 Mar 2006 Last Revised: 16 Jun 2010
Inder K. Khurana and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Auditor fees, Financial reporting credibility, Big Five audits, Corporate governance

63.

Are Big Four Audits in ASEAN Countries of Higher Quality than Non-Big Four Audits?

Asia-Pacific Journal of Accounting and Economics, Vol. 11, No. 2, December 2004
Posted: 09 Aug 2004
Inder K. Khurana and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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64.

Are Fundamentals Priced in the Bond Market?

Contemporary Accounting Research, Vol. 20, No. 3, Fall 2003
Posted: 24 Nov 2003
Inder K. Khurana and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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fundamentals, bond market, ex ante returns, expected future earnings

65.

The Liability Equivalence of Unfunded Nuclear Decommissioning Costs

Journal of Accounting and Public Policy, Vol. 20, No. 2, Summer 2001
Posted: 22 Nov 2003
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Missouri at Columbia - Department of Finance and The University of Texas at San Antonio

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nuclear decommissioning costs, unfunded obligations, liability equivalence

66.

Off-Balance Sheet R&D Assets and Market Liquidity

Journal of Accounting and Public Policy, Vol. 20, No. 2, Summer 2001
Posted: 18 Nov 2003
Jeff P. Boone and K. K. Raman
University of Texas at San Antonio - Department of Accounting and The University of Texas at San Antonio

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67.

Does the Market Fixate on Reported Earnings for R&D Firms?

Journal of Accounting, Auditing and Finance, Vol. 19, No. 2, pp. 185-218, Spring 2004
Posted: 18 Nov 2003 Last Revised: 16 Jun 2010
Jeff P. Boone and K. K. Raman
University of Texas at San Antonio - Department of Accounting and The University of Texas at San Antonio

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fixation, research & development, reported earnings

68.

Does Analyst Behavior Explain Market Mispricing of Foreign Earnings for U.S. Multinational Firms?

Journal of Accounting Auditing and Finance, Vol. 18, No. 4, pp. 453-477, Fall 2003
Posted: 18 Nov 2003 Last Revised: 16 Jun 2010
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Missouri at Columbia - School of Accountancy and The University of Texas at San Antonio

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analyst behavior, market mispricing, US multinationals, foreign earnings

69.

Litigation Risk and the Financial Reporting Credibility of Big Four vs. Non-Big Four Audits: Evidence from Anglo-American Countries

The Accounting Review, Vol. 79, No. 2, pp. 473-495, April 2004
Posted: 07 Nov 2003 Last Revised: 17 Jun 2010
Inder K. Khurana and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

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financial reporting credibility, Big Four vs. non-Big Four audits, ex ante cost of equity capital, corporate governance