
Overview
overview
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Dr. Raghunandan (Raghu) has extensive academic and professional experience in accounting. Before graduate studies, he worked as an internal auditor with Tube Investments of India Ltd. Prior to joining FIU, he was on the faculty of Bentley College, the University of Massachusetts at Dartmouth, and as the Radcliffe Killam Distinguished Professor of Accounting at Texas & M International University.
Raghu's teaching interests include Accounting and Auditing. He currently teaches courses in the areas of Data Analytics and the Environment of the Accounting Profession. In his classes, he uses many innovative approaches and provides students with access to leading pedagogical materials, including free access to students for the courses available at DataCamp.com.
Raghu's research interests have spanned the broad areas of audit markets and corporate governance. He has multiple publications in each of the following premier accounting, auditing, and pedagogical journals: The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Journal of Accounting Auditing & Finance, Accounting Horizons, and Issues in Accounting Education. He also has multiple publications in practitioner journals such as Journal of Accountancy, CPA Journal and Internal Auditor. His research has been cited in numerous publications of the GAO, PCAOB, and SEC.
Raghu has served as an Associate Editor of Auditing: A Journal of Practice and Theory, Journal of Accounting Auditing & Finance and Accounting Horizons. He serves (or has served) on the Editorial Boards of, or as reviewer for, many other journals including The Accounting Review, Contemporary Accounting Research, Journal of Accounting & Public Policy, and Issues in Accounting Education.
research interests
- Audit and Internal Controls; Corporate Governance; Financial Accounting; Internal Controls and Auditing
Scholarly & Creative Works
selected publications
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Article
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2021Auditor Tenure Disclosure and Shareholder Ratification VotingFull Text via DOI: 10.2308/HORIZONS-2020-082 Web of Science: 000729238700009
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2021Restating Internal Control Reports Following Financial Statement Restatements: Determinants and Consequences*Full Text via DOI: 10.1111/1911-3846.12728 Web of Science: 000722249800001
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2021Economic theory and social pressure: audit committee director departures in IndiaFull Text via DOI: 10.1108/MAJ-03-2021-3081 Web of Science: 000688458200001
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2020Shareholder Dissatisfaction and Subsequent Audit OutcomesFull Text via DOI: 10.2308/HORIZONS-18-167 Web of Science: 000603036200009
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2020Abnormal disclosure tone and going concern modified audit reportsFull Text via DOI: 10.1016/j.jaccpubpol.2020.106764 Web of Science: 000564553200007
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2020Dual-class ownership structure and audit feesFull Text via DOI: 10.1111/ijau.12185 Web of Science: 000508419700001
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2020Are going-concern issues disclosed in audit reports associated with subsequent bankruptcy? Evidence from the United StatesFull Text via DOI: 10.1111/ijau.12183 Web of Science: 000507483100001
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2019Internal Auditing in India and China: Some Empirical Evidence and Issues for ResearchFull Text via DOI: 10.1177/0148558X18762976 Web of Science: 000485270300001
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2018Factors Related to Internal Auditors' Organizational-Professional ConflictFull Text via DOI: 10.2308/acch-52139 Web of Science: 000456012300007
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2018Regulatory Quality and Global Specialist Auditor Fee PremiumsFull Text via DOI: 10.2308/ajpt-51843 Web of Science: 000441542700009
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2017Is SOX 404(a) Management Internal Control Reporting an Effective Alternative to SOX 404(b) Internal Control Audits?Full Text via DOI: 10.2308/ajpt-51669 Web of Science: 000408057500004
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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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2016The Volatility of Other Comprehensive Income and Audit FeesFull Text via DOI: 10.2308/acch-51357 Web of Science: 000377072200002
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2015Satyam Failure and Changes in Indian Audit CommitteesFull Text via DOI: 10.1177/0148558X15584124 Web of Science: 000212069800006
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2015Fee Discounting and Audit Quality Following Audit Firm and Audit Partner Changes: Chinese EvidenceFull Text via DOI: 10.2308/accr-50958 Web of Science: 000368808300009
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2014The Global Financial Crisis: US Bankruptcies and Going-Concern Audit OpinionsFull Text via DOI: 10.2308/acch-50659 Web of Science: 000333596000004
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2013Non-Timely 10-K Filings and Audit FeesFull Text via DOI: 10.2308/acch-50591 Web of Science: 000328639900004
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2013Early Warnings of Internal Control Problems: Additional EvidenceFull Text via DOI: 10.2308/ajpt-50380 Web of Science: 000317837300008
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2013
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2013Audit Reporting for Going-Concern Uncertainty: A Research SynthesisFull Text via DOI: 10.2308/ajpt-50324 Web of Science: 000319466700011
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2013Going-concern modified audit opinions for non-profit organizationsFull Text via DOI: 10.1108/JPBAFM-25-01-2013-B006
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2013Market reactions to appointment of audit committee directors post-SOX: A noteFull Text via DOI: 10.1016/j.jaccpubpol.2012.10.004 Web of Science: 000314322000005
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2012Corporate Governance in the Indian ContextFull Text via DOI: 10.2308/acch-50179 Web of Science: 000309327300010
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2012Internal Control Reporting and Audit Report Lags: Further EvidenceFull Text via DOI: 10.2308/ajpt-50190 Web of Science: 000307608400009
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2012Shareholder Voting on Auditor Selection, Audit Fees, and Audit QualityFull Text via DOI: 10.2308/accr-10159 Web of Science: 000299819700006
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2011Audit Fees after Remediation of Internal Control WeaknessesFull Text via DOI: 10.2308/acch.2011.25.1.87 Web of Science: 000288200500005
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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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2010Changes in the Information Efficiency of Stock Prices: Additional EvidenceFull Text via DOI: 10.1111/j.1540-6288.2009.00241.x Web of Science: 000210707600007
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2009Audit Fees at US Non-Profit OrganizationsFull Text via DOI: 10.2308/aud.2009.28.2.289 Web of Science: 000271006800012
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2009Audit Fees for Initial Audit Engagements Before and After SOXFull Text via DOI: 10.2308/aud.2009.28.1.171 Web of Science: 000266613300009
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2009Financial Restatements and Shareholder Ratifications of the AuditorFull Text via DOI: 10.2308/aud.2009.28.1.225 Web of Science: 000266613300012
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2009The diligence of audit committees in the healthcare sectorFull Text via DOI: 10.1108/jpbafm-21-01-2009-b001
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2008Partner Familiarity and Audit Fees: Evidence from Former Andersen ClientsFull Text via DOI: 10.2308/aud.2008.27.2.217 Web of Science: 000265151200010
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2008Auditor Tenure and Shareholder Ratification of the AuditorFull Text via DOI: 10.2308/acch.2008.22.3.297 Web of Science: 000260019900003
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2007Internal control weakness and cost of equity: Evidence from SOX section 404 disclosuresFull Text via DOI: 10.2308/accr.2007.82.5.1255 Web of Science: 000250614700007
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2007Auditor industry specialization, client bargaining power, and audit fees: Further evidenceFull Text via DOI: 10.2308/aud.2007.26.1.147 Web of Science: 000248817000008
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2007Types of nonaudit fees and financial reporting qualityFull Text via DOI: 10.2308/aud.2007.26.1.133 Web of Science: 000248817000007
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2006Firm characteristics and voluntary management reports on internal controlFull Text via DOI: 10.2308/aud.2006.25.2.25 Web of Science: 000248816800002
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2006SOX section 404 material weakness disclosures and audit feesFull Text via DOI: 10.2308/aud.2006.25.1.99 Web of Science: 000237904400006
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2005Do investors' perceptions vary with types of nonaudit fees? Evidence from auditor ratification votingFull Text via DOI: 10.2308/aud.2005.24.2.9 Web of Science: 000234632400001
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2005Changes in Internal Auditing During the Time of the Major US Accounting ScandalsFull Text via DOI: 10.1111/j.1099-1123.2005.00273.x Web of Science: 000211902500003
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2005Recent changes in the association between bankruptcies and prior audit opinionsFull Text via DOI: 10.2308/aud.2005.24.1.21 Web of Science: 000234632000002
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2005Gender differences in perceptions of accounting firm alumniFull Text via DOI: 10.1108/02686900510598812 Web of Science: 000212451100001
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2004Local and regional audit firms and the market for sec auditsFull Text via DOI: 10.2308/acch.2004.18.4.241
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2003Audit committee composition and shareholder actions: Evidence from voting on auditor ratificationFull Text via DOI: 10.2308/aud.2003.22.2.253 Web of Science: 000187403700013
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2003Evidence on the joint determination of audit and non-audit feesFull Text via DOI: 10.1111/1475-679X.00121 Web of Science: 000184666600005
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2003The association between audit committee characteristics and audit feesFull Text via DOI: 10.2308/aud.2003.22.2.17 Web of Science: 000187403700001
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2003An empirical investigation of audit fees, nonaudit fees, and audit committeesFull Text via DOI: 10.1506/8YP9-P27G-5NW5-DJKK Web of Science: 000183664000001
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2003The 150-hour rule: does it improve CPA exam performance?Full Text via DOI: 10.1108/02686900310454174
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2003Market reactions to disclosure of reportable eventsFull Text via DOI: 10.2308/aud.2003.22.1.181
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2003Nonaudit services and shareholder ratification of auditorsFull Text via DOI: 10.2308/aud.2003.22.1.155
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2002Going-concern opinions in the "New" legal environmentFull Text via DOI: 10.2308/acch.2002.16.1.17
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1999Auditor Resignations and the Market for Audit ServicesFull Text via DOI: 10.2308/aud.1999.18.1.124
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1998Finance Faculty Evaluations and AACSB RecommendationsFull Text via DOI: 10.1080/08832329809601653
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1998Client risk and recent changes in the market for audit servicesFull Text via DOI: 10.1016/S0278-4254(97)10002-3
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1993Predictive Ability of Audit Qualifications for Loss ContingenciesFull Text via DOI: 10.1111/j.1911-3846.1993.tb00900.x
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Book Chapter
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2009AUDITOR ATTESTATION OF MANAGEMENT'S EVALUATION OF INTERNAL CONTROL: EVIDENCE FROM THE NONPROFIT SECTOR. 99-119.Full Text via DOI: 10.1108/S0884-0741(2009)0000012007 Web of Science: 000274179000005
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Note
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Other Scholarly Work
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2019Audits of the largest clients by industryFull Text via DOI: 10.1016/j.adiac.2019.100435 Web of Science: 000499680400001
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Preprint
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2022Related Party Transactions and Audit Fees: Indian EvidenceFull Text via DOI: 10.2139/ssrn.4139071
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2021Shareholder Ratification of Auditors After PCAOB CensuresFull Text via DOI: 10.2139/ssrn.3884425
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2012Auditor Reporting on Going-Concern Uncertainty: A Research SynthesisFull Text via DOI: 10.2139/ssrn.2000496
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2003Market Information and Predictive Accuracy of the Going Concern OpinionFull Text via DOI: 10.2139/ssrn.427682
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2002Evidence on the Joint Determination of Audit and Non-Audit ServicesFull Text via DOI: 10.2139/ssrn.306741
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2001The Effect of Audit Committee Characteristics and Non-Audit Fees on Audit FeesFull Text via DOI: 10.2139/ssrn.275808
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Review
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2006The composition of nonprofit audit committees. 75-90.Full Text via DOI: 10.2308/acch.2006.20.1.75
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2005Auditors' Reporting Options and Client Disclosure Quality. 127-142.Full Text via DOI: 10.1016/S1052-0457(05)18006-0
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Works By Students
chaired theses and dissertations
- Belina, Hambisa, Occurrence and Consequences of Surprise Internal Control Disclosures 2018
- Talukdar, Muhammad Bakhtear U, CFO Turnover, Firm’s Debt-Equity Choice and Information Environment 2016
- Haq, Izhar, Role of the Audit Committee Chair in the Financial Reporting Process 2015
- Singhvi, Meghna, Audit Committee Director Turnover 2011
- Rickling, Maria F, Three Essays on Corporate Governance and Meeting-Beating or Missing Analyst Forecasts 2011
- Munsif, Vishal, Internal Control Reporting by Non-Accelerated Filers 2011
- Litt, Barri A, An Examination of Accounting and Auditing Issues Related to Strategic Environmental Initiatives 2011
Contact
full name
- Kannan Raghunandan
Identifiers
ORCID iD
- https://orcid.org/0000-0001-6332-1934 (confirmed)
visualizations
publication subject areas
Citation index-derived subject areas the researcher has published in