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

61

DOWNLOADS

0

CITATIONS

0

Scholarly Papers (61)

1.

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

Journal of Accounting and Economics (Forthcoming)
Posted: 14 Apr 2017 Last Revised: 10 May 2017
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)

Abstract:

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

2.

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 Pittsburgh - Katz Graduate School of Business, The University of Texas at San Antonio, University of North Texas - Department of Accounting and University of North Texas, Department of Accounting, Students

Abstract:

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

3.

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

Contemporary Accounting Research (Forthcoming)
Posted: 27 Feb 2017
Jong-Hag Choi, Seil Kim and K. K. Raman
Seoul National University - College of Business Administration, CUNY Baruch College and The University of Texas at San Antonio

Abstract:

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

4.

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 Pittsburgh - Katz Graduate School of Business, The University of Texas at San Antonio, University of North Texas - Department of Accounting and University of North Texas, Department of Accounting, Students

Abstract:

SOX 404 audit, internal control

5.

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

Abstract:

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

6.

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

Abstract:

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

7.

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

Abstract:

Clawback adoptions, equity incentives, insider sales, fraud risk

8.

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

Abstract:

Governmental financial reporting, balanced budget, interperiod equity

9.

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

Abstract:

Materiality, Government auditing

10.

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

Abstract:

Government finance, Event methodology

11.

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

Abstract:

Auditor resignations vs. Dismissals, Market liquidity, Trading activity

12.

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

Abstract:

Government rating change announcements, Seasoned bond prices

13.

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

Abstract:

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

14.

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

Abstract:

Government capital markets, Accounting, Review

15.

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

Abstract:

Governments, tax effort, fiscal stress

16.

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

Abstract:

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

17.

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

Abstract:

governmental credit risk, short-term debt

18.

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

Abstract:

Unfunded pension obligations, Municipal bond ratings

19.

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

Abstract:

MFOA Certificate of Conformance, Governmental Borrowing costs

20.

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

Abstract:

Governmental financial reporting, Managing the numbers

21.

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

Abstract:

State audit budgets, Determinants

22.

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

Abstract:

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

23.

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
Colorado State University, Pueblo and The University of Texas at San Antonio

Abstract:

governmental accounting, financial condition, valuing housing

24.

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

Abstract:

government accounting, Interperiod equity, adjustment speed toward norms

25.

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

Abstract:

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

26.

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

Abstract:

Single audit act, internal controls, government audits

27.

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

Abstract:

Governmental borrowing costs, Voluntary gaap compliance, financial disclosure

28.

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

Abstract:

Alternative accounting measures, Municipal financial distress prediction

29.

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

Abstract:

government pensions, debt equivalence, sesoned bond prices

30.

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

Abstract:

Governmental pensions, underfunding, incentives

31.

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

Abstract:

State audit budgets, Credit risk, market assessments

32.

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

Abstract:

governmental pension underfunding, pension ratios, correlates for underfunding

33.

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

Abstract:

State regulation of accounting practices, borrowing costs

34.

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

Abstract:

municipal financial reporting, dollar accountability, full accountability

35.

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

Abstract:

Governmental Financial Reporting, Bond Ratings, flow of financial resources

36.

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

Abstract:

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

37.

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

Abstract:

Governmental annual reports, bond markets, secondary market prices

38.

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

Abstract:

Municipal financial reporting, Tiebout hypothesis

39.

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

Abstract:

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

40.

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

Abstract:

state and municipal pensions, borrowing costs

41.

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

Abstract:

Municipal financial reporting, bond rating chages

42.

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

Abstract:

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

43.

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.
Posted: 29 Aug 2013 Last Revised: 19 May 2014
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

Abstract:

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

44.

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

Abstract:

Tax avoidance, Religiosity

45.

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

Abstract:

Market concentration, Audit quality, Earnings management

46.

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

Abstract:

Social network, Earnings management, SOX, CEO, CFO

47.

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

Abstract:

Litigation Risk, Abnormal Accruals, Auditor Incentives

48.

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

Abstract:

CEO Equity Incentives, Information Quality, Cost of Equity Capital

49.

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

Abstract:

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

50.

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

Abstract:

Litigation reform, Accounting Discretion, Cost of equity capital

51.

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

Abstract:

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

52.

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

Abstract:

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

53.

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

Abstract:

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

54.

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

Abstract:

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

55.

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

Abstract:

56.

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

Abstract:

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

57.

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

Abstract:

nuclear decommissioning costs, unfunded obligations, liability equivalence

58.

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

Abstract:

fixation, research & development, reported earnings

59.

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

Abstract:

analyst behavior, market mispricing, US multinationals, foreign earnings

60.

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

Abstract:

61.

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:

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