Sanjay Kallapur

Indian School of Business

Professor of Accounting

ISB Campus, Gachibowli

Hyderabad, 500 032

India

SCHOLARLY PAPERS

19

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SSRN CITATIONS
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Top 13,562

in Total Papers Citations

61

CROSSREF CITATIONS

50

Scholarly Papers (19)

1.

Audit Market Concentration and Audit Quality

Number of pages: 55 Posted: 03 Feb 2010
Indian School of Business, National University of Singapore (NUS) - Department of Accounting and Singapore Management University - School of Accountancy
Downloads 3,391 (6,651)
Citation 26

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Audit market concentration, audit market competition, audit quality

2.

Client Importance, Non-Audit Fees, and Abnormal Accruals

Number of pages: 46 Posted: 27 Dec 2001
Hyeesoo Hyun Chung and Sanjay Kallapur
California State University, Long Beach and Indian School of Business
Downloads 1,591 (21,863)
Citation 15

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Auditor independence; Earnings management; Client importance; Non-audit services

3.

Audit and Non-Audit Fees and Capital Market Perceptions of Auditor Independence

Journal of Accounting and Public Policy, Vol. 28, No. 5, 2005
Number of pages: 28 Posted: 02 Nov 2004 Last Revised: 17 Mar 2015
Al (Aloke) Ghosh, Sanjay Kallapur and Doocheol Moon
UNC Charlotte, Indian School of Business and SUNY at Old Westbury - School of Business
Downloads 1,270 (30,646)
Citation 21

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Auditor independence-in-appearance, client importance, non-audit services

4.

The Value Relevance of Brand Assets Recognized by UK Firms

Number of pages: 30 Posted: 22 Mar 2000
Sanjay Kallapur and Sabrina Y. S. Kwan
Indian School of Business and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 1,229 (32,140)

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5.

Top Line and Bottom Line Forecasts: A Comparison of Internet Firms During and after the Bubble

Number of pages: 29 Posted: 21 Jun 2001
Mark Bagnoli, Sanjay Kallapur and Susan G. Watts
Purdue University, Indian School of Business and Purdue University
Downloads 995 (43,499)
Citation 12

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Analysts revenue forecasts, Earnings forecasts, Stock price reactions and internet bubble

6.

Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals

Number of pages: 28 Posted: 24 Jun 2003
Sanjay Kallapur and Leslie Eldenburg
Indian School of Business and University of Arizona
Downloads 721 (67,290)
Citation 2

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real options, uncertainty, cost behavior, fixed and variable costs

Securities Price Consequences of the Private Securities Litigation Reform Act of 1995 and Related Events

Number of pages: 54 Posted: 28 Mar 2001
Ashiq Ali and Sanjay Kallapur
University of Texas at Dallas - Naveen Jindal School of Management and Indian School of Business
Downloads 533 (97,484)
Citation 10

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Private Securities Litigation Reform Act of 1995, Proposition 211 on the 1996 California state ballot, aiding and abetting of securities fraud, shareholders

Securities Price Consequences of the Private Securities Litigation Reform Act of 1995 and Related Events

Accounting Review, Vol. 76, July 2001
Posted: 16 Apr 2001
Ashiq Ali and Sanjay Kallapur
University of Texas at Dallas - Naveen Jindal School of Management and Indian School of Business

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Private Securities Litigation Reform Act of 1995; Proposition 211 on the 1996 California state ballot; Aiding and abetting of securities fraud; Shareholders

8.

Shareholders' Perception of the Securities Litigation Regime in the U.S.: Stock Price Impact of the Presidential Veto of the Private Securities Litigation Reform Bill of 1995

Number of pages: 29 Posted: 26 Mar 1998
Ashiq Ali and Sanjay Kallapur
University of Texas at Dallas - Naveen Jindal School of Management and Indian School of Business
Downloads 351 (160,146)
Citation 1

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Beyond P<0.05: Scientific Inference in Accounting Research

Studies in Accounting Research #34, American Accounting Association
Number of pages: 162 Posted: 19 Apr 2023
Sanjay Kallapur
Indian School of Business
Downloads 304 (185,317)

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p-values, replication crisis, registered reports, research design, scientific inference

Beyond P<0.05: Scientific Inference in Accounting Research

Studies in Accounting Research, American Accounting Association, Forthcoming , Indian School of Business WP
Posted: 04 Jan 2023
Sanjay Kallapur
Indian School of Business

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p-values, scientific inference, empirical accounting research

10.

Departing and Incoming Auditor Incentives, and Auditor-Client Misalignment under Mandatory Auditor Rotation: Evidence from Korea

Indian School of Business
Number of pages: 47 Posted: 19 Jun 2013
Gil S. Bae, Sanjay Kallapur and Joon Rho
Korea University - Department of Accounting, Indian School of Business and Chungnam National University - College of Business
Downloads 200 (281,134)

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Mandatory auditor rotation, Audit quality, Industry expertise, Market share

11.

Econometric Identification of Causal Effects: A Graphical Approach with a Case Study

Indian School of Business Research Paper Series
Number of pages: 26 Posted: 02 May 2015
Sanjay Kallapur
Indian School of Business
Downloads 146 (369,044)

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Graphical Causal Models; Causal Inference; Econometric Identification; Directed Acyclical Graphs

12.

Hierarchical Bayesian Models in Accounting Research

Indian School of Business WP
Number of pages: 28 Posted: 12 May 2023
Bullipe Chintha and Sanjay Kallapur
Indian School of Business and Indian School of Business
Downloads 70 (607,186)
Citation 1

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Hierarchical Bayesian models, Earnings Response Coefficients, Empirical priors

13.

Bankruptcy Law And Equity Capital: Evidence From India

Number of pages: 43 Posted: 24 Apr 2024
Indian School of Business, Indian School of Business, Indian School of Business (ISB), Hyderabad and Indian School of Business
Downloads 8 (1,083,950)

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Bankruptcy Law, controlling shareholders, innovation, institutional investors

14.

Cognitive Risk Culture and Advanced Roles of Actors in Risk Governance: A Case Study

Ruchi Agarwal, Sanjay Kallapur, (2018) "Cognitive risk culture and advanced roles of actors in risk governance: a case study", The Journal of Risk Finance, Vol. 19 Issue: 4, pp.327-342, DOI:/10.1108/JRF-11-2017-0189
Posted: 13 Dec 2018
Ruchi Agarwal and Sanjay Kallapur
Indian School of Business (ISB), Hyderabad and Indian School of Business

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Corporate Governance, Enterprise Risk Management, Risk Reporting, System Theory, Three Lines of Defense Model

15.

Cognitive Risk Culture and Advanced Roles of Actors in Risk Governance: A Case Study

The Journal of Risk Finance, Vol. 19 Issue: 4, pp. 327-342, 2018; DOI:10.1108/JRF-11-2017-0189
Posted: 13 Dec 2018
Dr Ruchi Agarwal, Dr Ruchi Agarwal and Sanjay Kallapur
IndependentISB and Indian School of Business

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Corporate Governance, Enterprise Risk Management, Risk Reporting, System Theory, Three Lines of Defense Model

16.

The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms

The Accounting Review, January 2004
Posted: 09 Sep 2003
Sanjay Kallapur and Sabrina Y. S. Kwan
Indian School of Business and Hong Kong University of Science & Technology (HKUST) - Department of Accounting

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brand assets, intangible assets, contracting incentives, value relevance, and reliability

17.

Client Importance, Non-Audit Services, and Abnormal Accruals

The Accounting Review, October 2003
Posted: 20 Jun 2003
Hyeesoo Hyun Chung and Sanjay Kallapur
California State University, Long Beach and Indian School of Business

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18.

Changes in Hospital Service Mix and Cost Allocations in Response to Changes in Medicare Reimbursement Schemes

Posted: 22 Aug 1998
Leslie Eldenburg and Sanjay Kallapur
University of Arizona and Indian School of Business

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The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research

CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 2, Fall 1996
Posted: 26 Jun 1996
Mary E. Barth and Sanjay Kallapur
Stanford University - Graduate School of Business and Indian School of Business

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The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research

Posted: 04 Dec 1995
Mary E. Barth and Sanjay Kallapur
Stanford University - Graduate School of Business and Indian School of Business

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