Parveen P. Gupta

Lehigh University - Department of Accounting

Professor of Accounting and Chairman, Department of Accounting

621 Taylor Street

RBC #37

Bethlehem, PA 18015

United States

http://www.lehigh.edu

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 8,672

SSRN RANKINGS

Top 8,672

in Total Papers Downloads

5,162

SSRN RANKINGS

Top 36,076

in Total Papers Citations

5

!

Under construction: SSRN citations will be offline until July when we will launch a brand new and improved citations service, check here for more details.

For more information

Scholarly Papers (19)

1.

COSO 1992 Control Framework and Management Reporting on Internal Control: Survey and Analysis of Implementation Practices

Published as a Research Monograph by the Institute of Management Accountants in U.S.A.
Number of pages: 126 Posted: 11 Jun 2009
Parveen P. Gupta
Lehigh University - Department of Accounting
Downloads 2,344 (5,389)

Abstract:

Loading...

COSO 1992 Control Framework, Sarbanes-Oxley, Internal Control, Section 404

2.

Making Sarbanes-Oxley 404 Work: Reducing Cost, Increasing Effectiveness

International Journal of Disclosure and Governance, Vol. 3, No. 1, pp. 27-48, 2006
Number of pages: 22 Posted: 15 Feb 2008
Parveen P. Gupta and Tim Leech
Lehigh University - Department of Accounting and Risk Oversight Solutions
Downloads 616 (41,571)

Abstract:

Loading...

Sarbanes-Oxley Act, Section 302, Section 404, Internal Control Certification, COSO

3.

Board Diversity and Its Long-Term Effect on Firm Financial and Non-Financial Performance

Number of pages: 35 Posted: 28 Nov 2014 Last Revised: 17 Apr 2015
Lehigh University - Department of Accounting, Hang Seng Management College, Lehigh University and University of Texas - Pan American
Downloads 501 (54,233)

Abstract:

Loading...

board diversity, gender, financial performance, non-financial performance, corporate social responsibility, corporate governance

4.

Corporate Governance and Firm Value: Evidence from Canadian Capital Markets

Corporate Ownership and Control Journal, Vol. 6, No. 3, Spring 2009
Number of pages: 35 Posted: 20 Mar 2009
Parveen P. Gupta, Duane B. Kennedy and Samuel C. Weaver
Lehigh University - Department of Accounting, University of Waterloo - School of Accounting and Finance and Lehigh University - Department of Finance
Downloads 480 (57,277)

Abstract:

Loading...

Corporate Governance, Corporate Valuation, Corporate Performance, Information Content

5.

Market Reaction to Control Deficiency Disclosures Under the Sarbanes-Oxley Act: The Early Evidence

International Journal of Disclosure and Governance, Vol. 4, No. 1, 2007
Number of pages: 21 Posted: 15 Feb 2008 Last Revised: 04 Mar 2008
Parveen P. Gupta and Nandkumar Nayar
Lehigh University - Department of Accounting and Lehigh University - College of Business & Economics
Downloads 465 (59,577)

Abstract:

Loading...

Sarbanes-Oxley, Internal Control Deficiencies, Section 404, valuation

6.

Do Auditors Allow Earnings Management When Audit Fees are Low?

Number of pages: 42 Posted: 10 May 2011 Last Revised: 01 Aug 2012
Parveen P. Gupta, Gopal V. Krishnan and Wei Yu
Lehigh University - Department of Accounting, Bentley University and Hunter College - City University of New York
Downloads 394 (72,759)

Abstract:

Loading...

Earnings Management, Discretionary Accruals, Audit Fee, Fraud-Scores

7.

The Next Frontier for Boards: Oversight of Risk Culture

Director Notes by the Conference Board, June 2015.
Number of pages: 12 Posted: 03 Jul 2015
Parveen P. Gupta and Tim Leech
Lehigh University - Department of Accounting and Risk Oversight Solutions
Downloads 124 (223,659)

Abstract:

Loading...

Risk Culture, Corporate Governance, Board Oversight, Risk Management

8.

Risk Oversight: Evolving Expectations for Boards

The Conference Board's Director Notes, No. DN-V6N1, January 2014
Number of pages: 15 Posted: 01 Dec 2014
Parveen P. Gupta and Tim Leech
Lehigh University - Department of Accounting and Risk Oversight Solutions
Downloads 116 (235,080)

Abstract:

Loading...

Board Risk Oversight, Risk Governance

9.

The SEC's Elimination of 20-F Reconciliation and the Cost of Debt

CAAA Annual Conference 2013
Number of pages: 45 Posted: 11 Jan 2013
Villanova University, Southern Illinois University at Carbondale, Lehigh University - Department of Accounting and Lehigh University
Downloads 101 (259,056)

Abstract:

Loading...

eliminating the reconciliation, IFRS, cost of debt

10.

Progress and Update Report on Advisory Committee on Accounting Profession's (ACAP) Recommendations by the PCAOB's Investor Advisory Board's Working Group

Number of pages: 143 Posted: 15 Feb 2018 Last Revised: 18 Feb 2018
Bersot Capital Management, Oversight and Governance Solutions, University of Tennessee, Lehigh University - Department of Accounting, FTI Consulting, Teachers Insurance and Annuity Association College Retirement Equities Fund (TIAA-CREF), American Federation of Labor and Congress of Industrial Organizations (AFL-CIO) and Independent
Downloads 21 (506,854)

Abstract:

Loading...

ACAP, PCAOB, Human Capital, CPA Firm Structure and Finances, CPA Firm Concentration and Competition, Investory Advisory Group

11.

The Impact of Eliminating the 20-F Reconciliation on the Cost of Debt: An Exploratory Study

Journal of International Accounting Research Forthcoming
Posted: 07 Feb 2019
Villanova University, Southern Illinois University at Carbondale, Lehigh University - Department of Accounting and Lehigh University

Abstract:

Loading...

20-F reconciliation; cost of debt; U.S. cross listing; IFRS; U.S. GAAP

12.

Board Oversight of Management’s Risk Appetite and Tolerance: Regulators Claim They Expect It but Change Will Not Come Easy

EDPACS, 2015, Vol. 51, Issue 4, pp. 9-14.
Posted: 03 Feb 2018
Parveen P. Gupta and Tim Leech
Lehigh University - Department of Accounting and Risk Oversight Solutions

Abstract:

Loading...

Board of Directors, Board Risk Oversight, Risk Appetitite, Risk Tolerance, Global Financial Crisis

13.

Board Risk Oversight: What Knowledge & Skills Do Directors Need?

EDPACS, 2015, Vol. 52, No. 3
Posted: 02 Feb 2018
Parveen P. Gupta and Tim Leech
Lehigh University - Department of Accounting and Risk Oversight Solutions

Abstract:

Loading...

Board of Directors, Board Risk Oversight, Risk Oversight, Director Skills, Direcor Knowledge

14.

Do Companies with Effective Internal Controls Over Financial Reporting Benefit from Sarbanes–Oxley Sections 302 and 404?

Journal of Accounting, Auditing and Finance, 2018, Vol. 33(2), 200-227
Posted: 02 Oct 2017 Last Revised: 01 Apr 2018
Parveen P. Gupta, Heibatollah Sami and Haiyan Zhou
Lehigh University - Department of Accounting, Lehigh University and University of Texas - Pan American

Abstract:

Loading...

Sarbanes-Oxley Act, SOX Section 303, SOX Section 404, Internal Controls, Information Environment, Bid-Ask Spreads

15.

Jurisdictional Competition for Corporate Charters and Firm Value: A Reexamination of the Delaware Effect

International Journal of Disclosure and Governance, Forthcoming
Posted: 30 Sep 2017 Last Revised: 06 Oct 2017
Anne M. Anderson, Jill A. Brown and Parveen P. Gupta
Middle Tennessee State, Bentley University and Lehigh University - Department of Accounting

Abstract:

Loading...

Delaware Incorporation, Firm Value, Jurisdictional Competition

16.

The SEC's Elimination of 20-F Reconciliation and Information Asymmetry

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 01 Dec 2014
Villanova University, Southern Illinois University at Carbondale, Lehigh University - Department of Accounting and Lehigh University

Abstract:

Loading...

Eliminating the reconciliation; IFRS; information asymmetry

17.

Sarbanes-Oxley and Public Reporting on Internal Control: Hasty Reaction or Delayed Action?

Accounting Horizons, Vol. 27, No. 2, 2013
Posted: 12 Aug 2013 Last Revised: 01 Dec 2014
Parveen P. Gupta, Thomas R. Weirich and Lynn E. Turner
Lehigh University - Department of Accounting, Independent and Independent

Abstract:

Loading...

internal control, financial reporting, Sarbanes-Oxley Act of 2002, audit of internal control, Section 404

18.

A Cross Country Comparison of Corporate Governance and Firm Performance: Do Financial Structure and the Legal System Matter?

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 11 Jun 2009
Anne M. Anderson and Parveen P. Gupta
Middle Tennessee State and Lehigh University - Department of Accounting

Abstract:

Loading...

Corporate Governance, Financial System, Market-based, Bank-based, Legal System, Common-law, Civil-law, Firm Performance, Tobin’s Q

19.

The Coupling Relationship between Internal Work Processes and Symbolic Displays within an Institutionalized Organization

Posted: 13 Jan 1998
Mark W. Dirsmith, Parveen P. Gupta and Timothy J. Fogarty
Pennsylvania State University, Lehigh University - Department of Accounting and Case Western Reserve University - Department of Accountancy

Abstract:

Loading...