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

  • Lehigh University - Department of Accounting

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    • Tel: 610-758-3443
    • Fax: 610-758-5992
SCHOLARLY PAPERS

23

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6

CROSSREF CITATIONS

8

Scholarly Papers (23)

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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 2,871 (7,942)

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

2.

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
Parveen P. Gupta, Kevin C. K. Lam, Heibatollah Sami and Haiyan Zhou
Lehigh University - Department of Accounting, Hang Seng Management College, Lehigh University and University of Texas - Pan American
Downloads 1,184 (31,190)
Citation 13

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

3.

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 743 (59,621)
Citation 2

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Corporate Governance, Corporate Valuation, Corporate Performance, Information Content

4.

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 641 (72,202)

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

5.

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 614 (76,115)
Citation 4

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

6.

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 523 (93,014)
Citation 2

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

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 170 (299,205)

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Risk Culture, Corporate Governance, Board Oversight, Risk Management

8.

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
Lucy Huajing Chen, Saiying Deng, Parveen P. Gupta and Heibatollah Sami
Villanova University, Kent State University, Lehigh University - Department of Accounting and Lehigh University
Downloads 132 (367,479)

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eliminating the reconciliation, IFRS, cost of debt

9.

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 131 (369,641)
Citation 1

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Board Risk Oversight, Risk Governance

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
Mary Bersot, Grant Callery, Joseph V. Carcello, Parveen P. Gupta, Norman Harrison, Bess Joffee, Damon Silvers and Lynn E. Turner
Bersot Capital Management, Oversight and Governance Solutions, University of Tennessee, Lehigh University - Department of Accounting, FTI Consulting, Inc. - FTI Consulting, New York, 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 63 (589,383)

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

11.

The Information Content of Mandated Social Disclosures in Corporate Filings of U.S. Public Companies

Number of pages: 56 Posted: 15 Nov 2023
Parveen P. Gupta, Heibatollah Sami, Masoud Azizkhani and Shen Xu
Lehigh University - Department of Accounting, Lehigh University, Tasmanian Audit Office and Huazhong University of Science and Technology
Downloads 20 (880,532)

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Conflict Mineral Policy, Section 1502, Dodd-Frank, Information Asymmetry, Bid-Ask Spread

12.

SVB and Credit Suisse: The Case for Strong First-Line Risk Governance

Strategic Finance (2023)
Posted: 25 Jul 2023
Parveen P. Gupta and Tim Leech
Lehigh University - Department of Accounting and Risk Oversight Solutions

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SVB, Credit Suisse, Risk Governance, Risk Management, Bank Failures

13.

Do Religion and Politics Impact Corporate Governance Diversity Policy?

Asian Review of Accounting
Posted: 14 Jan 2022
Parveen P. Gupta, Kevin C. K. Lam, Heibatollah Sami and Haiyan Zhou
Lehigh University - Department of Accounting, Hang Seng Management College, Lehigh University and University of Texas - Pan American

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Religion, political factor, Board of Directors, Diversity policy, Gender Diversity, Ethnicity Diversity, Executive Compensation

14.

Boardroom Gender Diversity and Long-Term Firm Performance

International Journal of Disclosure and Governance (Forthcoming)
Posted: 01 May 2021
Parveen P. Gupta, Kevin C. K. Lam, Heibatollah Sami and Haiyan Zhou
Lehigh University - Department of Accounting, Hang Seng Management College, Lehigh University and University of Texas Rio Grande Valley

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Board Composition, Board of Director Mechanisms, Agency Theory, Corporate Governance Theories, Corporate Financial Performance, Firm-level Governance Outcomes, Archival Data, Quantitative Data, Traditional Analysis (e.g. regression, ANOVA).

15.

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
Lucy Huajing Chen, Saiying Deng, Parveen P. Gupta and Heibatollah Sami
Villanova University, Kent State University, Lehigh University - Department of Accounting and Lehigh University

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

16.

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

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

17.

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

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

18.

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

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

19.

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

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Delaware Incorporation, Firm Value, Jurisdictional Competition

20.

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

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 01 Dec 2014
Lucy Huajing Chen, Saiying Deng, Parveen P. Gupta and Heibatollah Sami
Villanova University, Kent State University, Lehigh University - Department of Accounting and Lehigh University

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Eliminating the reconciliation; IFRS; information asymmetry

21.

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

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

22.

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

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

23.

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

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