
Overview
overview
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Dr. Barua’s primary area of research interest is financial reporting, where he focuses on earnings management and financial reporting quality. His secondary area of research interest is corporate governance and auditing. Dr. Barua’s research papers have been published in in several premier and high quality journals, including The Accounting Review, Accounting Horizons, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting, and Journal of Forensic and Investigative Accounting.
Dr. Barua’s teaching portfolio includes Intermediate Accounting, Business analysis and valuation, and the Ph.D. seminar in Accounting Research Methods on Capital Markets. Dr. Barua has received three teaching awards (including two “Best Faculty” awards and one “Most dedicated Faculty” award) over the last five years at FIU. He is committed to teaching innovation, and his efforts have been rewarded with the prestigious “PricewaterhouseCoopers (PWC) IFRS Ready” grant to integrate International Financial Accounting Standards (IFRS) in undergraduate and graduate accounting courses. Dr. Barua has served as a reviewer for several premier and other journals in Accounting, and for conferences organized by the American Accounting Association. He has been an active participant in Ph.D. dissertation committees, the Search & Screen Committee and the Curriculum Committee of the School of Accounting.
Dr. Barua has three years of academic experience as a full-time faculty member in leading business schools of Bangladesh, Before joining academia, he worked for Procter & Gamble for two and a half years in different areas of corporate financial and managerial accounting.
research interests
- Financial Reporting Issues and Capital Market; Corporate Governance
Scholarly & Creative Works
selected publications
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Article
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2022Earnings management through financing activities: Evidence from early debt extinguishmentsFull Text via DOI: 10.1002/jcaf.22537 Web of Science: 000744414700001
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2021Consolidation of off-balance sheet entities and investment efficiencyFull Text via DOI: 10.1108/ARJ-09-2020-0291 Web of Science: 000692729900001
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2020Are audit fees discounted in initial year audit engagements?Full Text via DOI: 10.1016/j.jacceco.2019.101282 Web of Science: 000536117100001
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2019Earnings informativeness in dual-class firms An empirical investigation of the earnings quality and the information environmentFull Text via DOI: 10.1108/RAF-09-2017-0178 Web of Science: 000480279300003
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2019Financial versus operating liability leverage and audit feesFull Text via DOI: 10.1111/ijau.12157 Web of Science: 000476551300005
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2019Hierarchy of earnings thresholds based on discretionary accrualsFull Text via DOI: 10.1016/j.adiac.2018.12.002 Web of Science: 000465351800005
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2017Shareholder Votes on Auditor Ratification and Subsequent Auditor DismissalsFull Text via DOI: 10.2308/acch-51512 Web of Science: 000395790800008
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2013Market Reactions to Departures of Audit Committee DirectorsFull Text via DOI: 10.2308/acch-50284 Web of Science: 000315946600006
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2012SEC enforcement releases and audit feesFull Text via DOI: 10.1108/02686901311284559 Web of Science: 000212567200004
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2010Audit Report Lags after Voluntary and Involuntary Auditor ChangesFull Text via DOI: 10.2308/acch.2010.24.4.671 Web of Science: 000285393900007
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2010Audit committee characteristics and investment in internal auditingFull Text via DOI: 10.1016/j.jaccpubpol.2010.09.001 Web of Science: 000284391200006
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2010Earnings Management Using Discontinued OperationsFull Text via DOI: 10.2308/accr.2010.85.5.1485 Web of Science: 000281529800001
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2010Managing Earnings Using Classification Shifting: Evidence from Quarterly Special ItemsFull Text via DOI: 10.2308/accr.2010.85.4.1303 Web of Science: 000279398300008
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2010CFO Gender and Accruals QualityFull Text via DOI: 10.2308/acch.2010.24.1.25 Web of Science: 000275516600002
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2006Accruals management to achieve earnings benchmarks: A comparison of pre-managed profit and loss firmsFull Text via DOI: 10.1111/j.1468-5957.2006.00017.x Web of Science: 000240753600002
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Preprint
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2012Does Income Statement Presentation Affect Earnings Management?Full Text via DOI: 10.2139/ssrn.2200717
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Works By Students
chaired theses and dissertations
- Yi, Sheng, Earnings Management to Achieve the Peer Performance Benchmark 2016
- Zhao, Fang, Implications of FIN 46 for Accruals Quality and Investment Efficiency 2014
Contact
full name
- Abhijit Barua
Identifiers
ORCID iD
- https://orcid.org/0000-0002-3378-2577 (confirmed)
visualizations
publication subject areas
Citation index-derived subject areas the researcher has published in