Gary Kleinman

Montclair State University

Associate Professor of Accounting

NJ 07043

United States

SCHOLARLY PAPERS

31

DOWNLOADS

1,685

CITATIONS

3

Scholarly Papers (31)

The Impact of Sarbanes-Oxley on Internal Control Remediation

Number of pages: 19 Posted: 09 Apr 2009
Kam C. Chan, Gary Kleinman and Picheng Lee
Pace University, Montclair State University and Pace University - Department of Accounting
Downloads 460 (60,007)
Citation 1

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Sarbanes-Oxley, Corporate Governance, Internal Control, Section 404

The Impact of Sarbanes-Oxley on Internal Control Remediation

International Journal of Accounting and Information Management Year: 2009, Vol. 17, No. 1, pp. 53-65, 2010
Posted: 10 Jan 2010 Last Revised: 12 Jan 2010
Kam C. Chan, Gary Kleinman and Picheng Lee
Pace University, Montclair State University and Pace University - Department of Accounting

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Sarbanes-Oxley, Corporate Governance, Big 4, Internal Control, Section 404

2.

Corporate Ownership Structure and Accuracy and Bias of Mandatory Earnings Forecast: Evidence from Taiwan

Journal of International Accounting Research, Vol. 5, No. 2, 2006
Number of pages: 42 Posted: 11 Jan 2007
National Chengchi University (NCCU) - Department of Accounting, Montclair State University, Pace University - Department of Accounting and National Yunlin University of Science and Technology - Department of Accounting
Downloads 439 (64,201)
Citation 2

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ownership structure, mandatory earnings forecasts, earnings management, financial disclosure, information environments

3.

IPO Anomalies and Innovation Capital

Review of Quantitative Finance & Accounting, Vol. 27, No. 1, pp. 67-91, 2006
Number of pages: 44 Posted: 27 Jan 2006
Chen-lung Chin, Picheng Lee and Gary Kleinman
National Chengchi University (NCCU) - Department of Accounting, Pace University - Department of Accounting and Montclair State University
Downloads 360 (81,153)
Citation 3

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anomalies, initial public offerings, innovation capital, patent, R&D, signaling

4.

A Theoretical Model of Cognitive Factors that Affect Auditors' Performance and Perceived Independence

Number of pages: 32 Posted: 19 Oct 2007
Gary Kleinman, Ann Medinets and Dan Palmon
Montclair State University, William Paterson University and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 206 (145,716)

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independence, auditing, cognitive bias, heuristics, judgment, expertise

5.

Does Innovation Matter to Conference Calls?

IEEE Transaction on Engineering Management, Forthcoming
Number of pages: 55 Posted: 27 Jan 2006
Chen-lung Chin, Picheng Lee and Gary Kleinman
National Chengchi University (NCCU) - Department of Accounting, Pace University - Department of Accounting and Montclair State University
Downloads 120 (230,122)

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Conference calls, innovation, research and development, patent value, patents, intellectual property

6.

Can Gown Help Town? Exploring the 'Gap' between Accounting Practice and Academia and Providing a Theory for Why it Exists

Number of pages: 26 Posted: 20 Jun 2015
Rebecca Bloch, Gary Kleinman and Amanda Peterson
Fairfield University - Charles F. Dolan School of Business, Montclair State University and East Carolina University
Downloads 100 (261,741)

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Practitioner, academics, interaction, socialization, incentives, tenure, practice development, communication, personality, pathways, education

7.

Do Non-Staggered Board Elections Matter to Earnings Quality and the Value Relevance of Earnings and Book Value?

Posted: 14 Jul 2016
Shuling Chiang, Gary Kleinman and Picheng Lee
Independent, Montclair State University and Pace University - Department of Accounting

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Non-Staggered Board, Board Elections, Earnings Quality, Value Relevance

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auditing, regulation, international auditing, culture, religion, legal code, auditing enforcement

Audit Regulation in an International Setting: Testing the Impact of Religion, Culture, Market Factors and Legal Code on National Regulatory Efforts

International Journal Of Disclosure And Governance, Forthcoming
Posted: 11 Sep 2016
Gary Kleinman and Beixin Lin
Montclair State University and Montclair State University

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Regulation, Auditing, Globalization, Religion, Culture

9.

Accounting Standards Enforcement in an International Setting: Testing the Impact of Cultural, Religious, Political and Legal Environment on National Regulatory Efforts

Posted: 08 Feb 2016
Gary Kleinman, Beixin Lin and Rebecca Bloch
Montclair State University, Montclair State University and Fairfield University - Charles F. Dolan School of Business

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Accounting, regulation, culture, religion, legal code, accounting enforcement

10.

Statistical Choices and Apparent Work Outcomes in Auditing

Journal of Managerial Psychology, Vol. 18 No. 2, pp. 105-125, 2003
Posted: 14 Dec 2013
Picheng Lee and Gary Kleinman
Pace University - Department of Accounting and Montclair State University

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Job Stress, Employee Turnover, Job Dissatisfaction, Structural Equation Modeling

11.

Corporate Ownership Structure and Innovation: Evidence from Taiwan's Electronics Industry

Journal of Accounting, Auditing and Finance, Vol. 24, No. 1, p. 145, 2009
Posted: 13 Dec 2013
Chen-lung Chin, Yu-Ju Chen, Gary Kleinman and Picheng Lee
National Chengchi University (NCCU) - Department of Accounting, Asia University, Montclair State University and Pace University - Department of Accounting

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ownership structure, innovation, intellectual capital, patent, voting rights, cash flow rights

12.

The Relationship of Development Status of Investee Countries and Investor Perceptions of Foreign Earnings

International Business & Economics Research Journal, July 2012, Vol. 11, Issue 7, p. 785
Posted: 13 Dec 2013
Chen-lung Chin, Yu-Ju Chen, Gary Kleinman and Picheng Lee
National Chengchi University (NCCU) - Department of Accounting, Asia University, Montclair State University and Pace University - Department of Accounting

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internationalization, economic development, value relevance of foreign earnings

13.

The Effects of Legal Protections and Control-Ownership Divergences on Investor Perceptions of Foreign Earnings

Journal of Financial Regulation and Compliance, Vol. 21, Iss: 2, pp.164-187
Posted: 13 Dec 2013
Chen-lung Chin, Yu-Ju Chen, Gary Kleinman and Picheng Lee
National Chengchi University (NCCU) - Department of Accounting, Asia University, Montclair State University and Pace University - Department of Accounting

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internationalization, corporate governance, investor legal protection, value relevance of foreign earnings

14.

Independent Directors and Dividend Payouts in the Post Sarbanes-Oxley Era

Coville, T. and G. Kleinman. Independent Directors and Dividend Payouts in the Post Sarbanes-Oxley Era, Advances in Public Interest Accounting (2014, Forthcoming)
Posted: 03 Dec 2013
Timothy G Coville and Gary Kleinman
St. John's University - The Peter J. Tobin College of Business and Montclair State University

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Governance, Independent Director, Dividends, Natural Experiment, Sarbanes-Oxley

15.

Macro Econometric Models to Predict the NAV of an Asset Allocation Fund, VWELX

Advances in Business and Management Forecasting, Vol. 9, 115-133, 2013
Posted: 29 Nov 2013
Kenneth Lawrence, Gary Kleinman and Sheila Lawrence
New Jersey Institute of Technology - School of Management, Montclair State University and Rutgers School of Management and Labor Relations - New Brunswick

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forecasting, mutual funds, econometrics

16.

Time Series Models to Predict the NAV of an Asset Allocation Mutual Fund VWELX

Handbook of Financial Econometrics and Statistics, Springer Academic Publishers, 2014, Forthcoming
Posted: 29 Nov 2013
Kenneth Lawrence, Gary Kleinman and Sheila Lawrence
New Jersey Institute of Technology - School of Management, Montclair State University and Rutgers School of Management and Labor Relations - New Brunswick

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Time Series Forecasting, Total NAV of an Asset Allocation Fund, Exponential Smoothing Model, Box-Jenkins Models, Winter’s Method, Growth Models

17.

Short-Term Predictions of the Total Medical Costs of California Counties

Kleinman, G., D. Pai and K. Lawrence (2011). Short-Term Predictions of the Total Medical Costs of California Counties. Advances in Business Management Forecasting, 8th edition, 2011: 105-113
Posted: 29 Nov 2013
Gary Kleinman, Dinesh Ramdas Pai and Kenneth Lawrence
Montclair State University, Independent and New Jersey Institute of Technology - School of Management

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health facilities, health care, california, cost prediction

18.

The Effects of Personal and Group Level Factors on the Outcomes of Simulated Auditor-Client Teams

Group Decisions and Negotiations, 12: 57-84, 2003
Posted: 28 Nov 2013
Gary Kleinman, Dan Palmon and Picheng Lee
Montclair State University, Rutgers, The State University of New Jersey - Accounting & Information Systems and Pace University - Department of Accounting

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auditor, client, negotiation, group, group decision-making,personality, conflict style

19.

Auditor Independence Revisited: The Effects of SOX on Auditor Independence

Suggestions for Academic Research, International Journal of Disclosure and Governance, Vol. 5(2): 112-125, 2008
Posted: 28 Nov 2013
Asokan Anandarajan, Gary Kleinman and Dan Palmon
New Jersey Institute of Technology, Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems

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Sarbanes Oxley Act, auditor independence, corporate governance, audit market

20.

Novice and Expert Judgment in the Presence of Going Concern Uncertainty: The Influence of Heuristic Biases and Other Relevant Factors

Managerial Auditing Journal, Vol. 23(4/5): 345-366, 2008
Posted: 28 Nov 2013
Asokan Anandarajan, Gary Kleinman and Dan Palmon
New Jersey Institute of Technology, Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems

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Expertise, Novice Judgment, Going Concern, Expectation Gap, Auditing, Audit Reports, Cognitive Biases, Heuristics, Experience

21.

Bankruptcy Prediction in Retail Industry Using Logistic Regression

Applications of Management Science, Volume 13, Financial Modeling Applications and Data Envelopment Applications, pp. 61-69, 2009
Posted: 28 Nov 2013
Kenneth Lawrence, Dinesh Ramdas Pai and Gary Kleinman
New Jersey Institute of Technology - School of Management, Independent and Montclair State University

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Bankruptcy Prediction, Retail, Logistic Regression, z-score

22.

Post-Sarbanes-Oxley Changes in the Composition of Boards: Have They Impacted Spending for Audit Services?

Coville, T. and G. Kleinman (2011). Post-Sarbanes-Oxley Changes in the Composition of Boards: Have they impacted spending for audit services? International Journal of Disclosure and Governance, Vol. 9(1): 36-51
Posted: 27 Nov 2013
Timothy G Coville and Gary Kleinman
St. John's University - The Peter J. Tobin College of Business and Montclair State University

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corporate governance, SOX, Sarbanes-Oxley, audit fees, independent boards, differences-in-differences

23.

Procedural Instrumentality and Audit Group Judgment: An Exploration of the Impact of Cognitive Fallibility and Ability Differences

Kleinman, G. and D. Palmon. (2009) Procedural Instrumentality and Audit Group Judgment: An exploration of the impact of cognitive fallibility and ability differences. Group Decisions and Negotiations: Vol. 18(2): 147-168.
Posted: 27 Nov 2013
Gary Kleinman and Dan Palmon
Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems

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Group Decision Making, Auditing, Audit Judgment, Group Stages, Audit Teams, Cognitive Biases, Cognitive Heuristics

24.

Issue Networks, Value Structures and the Formulation of Accounting Standards: An Exercise in Theory Building

Kleinman, G. and D. Hossain. (2009.) Issue networks, value structures and the formulation of accounting standards: an exercise in theory building. Group Decisions and Negotiations special issue on Accounting: Vol. 18(1): 5-26
Posted: 27 Nov 2013
Gary Kleinman and David Hossain
Montclair State University and California State University, Los Angeles - College of Business & Economics

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standard setting, FASB, triocracy, evolutionary systems design, SEC, organizational behavior, organizational field

25.

The Impact of Cognitive Biases on Fraudulent Behavior: The Leeson Case

Kleinman, G. and A. Anandarajan (2011) Inattentional blindness and its relevance to teaching forensic accounting and auditing. Journal of Accounting Education, Vol. 29, No. 1 (2011): 37-49
Posted: 27 Nov 2013
Asokan Anandarajan and Gary Kleinman
New Jersey Institute of Technology and Montclair State University

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Fraud, Fraud Diamond, Leeson, Barings, Perception, Cognitive Biases, Auditing, Forensic

26.

Is NAS a Suitable Proxy for Auditor Independence in the Post-SOX Period?

Research in Accounting Regulations, Vol. 2, No. 2, 2012
Posted: 26 Nov 2013
Gary Kleinman, Asokan Anandarajan and Dan Palmon
Montclair State University, New Jersey Institute of Technology and Rutgers, The State University of New Jersey - Accounting & Information Systems

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27.

Inattentional Blindness and Its Relevance to Teaching Forensic Accounting and Auditing

Kleinman, G. and A. Anandarajan (2011) Inattentional blindness and its relevance to teaching forensic accounting and auditing. Journal of Accounting Education, Vol. 29, No. 1 (2011): 37-49
Posted: 26 Nov 2013
Gary Kleinman and Asokan Anandarajan
Montclair State University and New Jersey Institute of Technology

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forensic, perception, fraud, teaching, auditing

28.

Who's to Judge? Understanding Issues of Auditor Independence Vis à Vis Judicial Independence

Kleinman, G., A. Anandarajan and D. Palmon. (2012). Who’s to judge? Understanding issues of auditor independence vis à vis judicial independence. Accounting, Economics and Law: A Convivium, Vol. 2(1) [ONLINE]. DOI: 10.1515/2152-2820.1042.
Posted: 26 Nov 2013
Gary Kleinman, Asokan Anandarajan and Dan Palmon
Montclair State University, New Jersey Institute of Technology and Rutgers, The State University of New Jersey - Accounting & Information Systems

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29.

Audit Quality: Cross-National Comparison of Regulatory Regimes

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 26 Nov 2013
Gary Kleinman, Beixin Lin and Dan Palmon
Montclair State University, Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems

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30.

The Relationship of Cognitive Effort, Information Acquisition Preferences and Risk to Simulated Auditor-Client Negotiation Outcomes

Kleinman, G., D. Palmon and K. Yoon. The Relationship of Cognitive Effort, Information Acquisition Preferences and Risk to Simulated Auditor-Client Negotiation Outcomes. Group Decisions and Negotiations. (2013, Forthcoming)
Posted: 26 Nov 2013
Gary Kleinman, Dan Palmon and Kyunghee Yoon
Montclair State University, Rutgers, The State University of New Jersey - Accounting & Information Systems and Clark University - Graduate School of Management

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auditor, client, negotiation, role playing, cognitive characteristics, risk preferences, risk assessment, counterpart behaviors, structural equation modeling.

31.

Procedural Instrumentality and Audit Group Judgment: An Exploration

LATER PUBLISHED AS Kleinman, G. and D. Palmon. (2009) Procedural Instrumentality and Audit Group Judgment: An exploration of the impact of cognitive fallibility and ability differences. Group Decisions and Negotiations: Vol. 18(2): 147-168.
Posted: 19 Oct 2007 Last Revised: 26 Nov 2013
Gary Kleinman and Dan Palmon
Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems

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audit group, cognitive heuristics, expertise, ability, affect heuristic, framing