Rama, Dasaratha
Contact Info

Overview
overview
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Dr. Rama obtained her Bachelor's degree in Electrical Engineering from the Indian Institute of Technology - Delhi. Before pursuing graduate studies, she worked as a programmer analyst with IDM, India. She obtained her Ph.D. from the University of Iowa and, before joining FIU, she taught at Bentley College, the University of Massachusetts at Dartmouth, and Texas A&M International University.
Rama's teaching interests include accounting information systems and data analytics. She is an author of a textbook titled Accounting Information Systems: A Business Process Approach and three computer-assisted instructional software packages in the areas of financial and managerial accounting. She currently teaches courses in the areas of Data Analytics and Corporate Governance. In her classes, she uses many innovative approaches and provides students with access to new pedagogical materials, such as the courses available (free to students) at DataCamp.com.
Rama's research interests have spanned optimization modeling, internal controls and auditing, corporate governance, and pedagogical innovations. She has published in a wide variety of accounting, information systems, and educational journals including The Accounting Review, Auditing: A Journal of Practice and Theory, Journal of Accounting Auditing & Finance, Journal of Accounting & Public Policy, Accounting Horizons, Issues in Accounting Education, ACM Transactions on Information Systems, IEEE Transactions on Communications and European Journal of Operations Research. She was the editor of a monograph on service-learning that was published by the American Association for Higher Education and was co-sponsored by the KPMG Foundation.
Rama has served as the chair of the Teaching and Curriculum section of the American Accounting Association, as well as the chair of the service-learning committee and active learning committee (of the T&C section). During the period 1999-2001, she was an Engaged Scholar with Campus Compact-Pew Charitable Trusts.
research interests
- Accounting and Information Systems; Corporate Governance; Internal Controls and Auditing; Project Management; System Analysis and Design
Scholarly & Creative Works
selected publications
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Article
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2022Early Warnings of SOX 404 Material Weaknesses in Internal ControlFull Text via DOI: 10.2308/ciia-2021-030
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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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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 Outcomes. ACCOUNTING HORIZONS. 34:181-200.Full Text via DOI: 10.2308/HORIZONS-18-167 Web of Science: 000603036200009
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2020Abnormal disclosure tone and going concern modified audit reports. JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 39.Full Text via DOI: 10.1016/j.jaccpubpol.2020.106764 Web of Science: 000564553200007
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2019Internal Auditing in India and China: Some Empirical Evidence and Issues for Research. JOURNAL OF ACCOUNTING AUDITING AND FINANCE. 34:511-523.Full Text via DOI: 10.1177/0148558X18762976 Web of Science: 000485270300001
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2019Financial versus operating liability leverage and audit fees. INTERNATIONAL JOURNAL OF AUDITING. 23:231-244.Full Text via DOI: 10.1111/ijau.12157 Web of Science: 000476551300005
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2019Shareholder Proposals on the Auditor-Client Relationship: The Case of Nonaudit Service Purchases. JOURNAL OF ACCOUNTING AUDITING AND FINANCE. 34:179-203.Full Text via DOI: 10.1177/0148558X17704085 Web of Science: 000461796600001
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2018Regulatory Quality and Global Specialist Auditor Fee Premiums. AUDITING-A JOURNAL OF PRACTICE & THEORY. 37.Full Text via DOI: 10.2308/ajpt-51843 Web of Science: 000441542700009
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2017Shareholder Votes on Auditor Ratification and Subsequent Auditor Dismissals. ACCOUNTING HORIZONS. 31:129-139.Full Text via DOI: 10.2308/acch-51512 Web of Science: 000395790800008
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2017The Timing of Auditor Hiring: Determinants and Consequences. ACCOUNTING HORIZONS. 31:85-103.Full Text via DOI: 10.2308/acch-51732 Web of Science: 000407418300006
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2016Gender Diversity in Compensation Committees. JOURNAL OF ACCOUNTING AUDITING AND FINANCE. 31.Full Text via DOI: 10.1177/0148558X16655704 Web of Science: 000384332300001
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2015Satyam Failure and Changes in Indian Audit Committees. JOURNAL OF ACCOUNTING AUDITING AND FINANCE. 30.Full Text via DOI: 10.1177/0148558X15584124 Web of Science: 000212069800006
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2013
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2013Early Warnings of Internal Control Problems: Additional Evidence. AUDITING-A JOURNAL OF PRACTICE & THEORY. 32:171-188.Full Text via DOI: 10.2308/ajpt-50380 Web of Science: 000317837300008
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2013Market Reactions to Departures of Audit Committee Directors. ACCOUNTING HORIZONS. 27:113-128.Full Text via DOI: 10.2308/acch-50284 Web of Science: 000315946600006
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2012Corporate Governance in the Indian Context. ACCOUNTING HORIZONS. 26:583-599.Full Text via DOI: 10.2308/acch-50179 Web of Science: 000309327300010
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2012Internal Control Reporting and Audit Report Lags: Further Evidence. AUDITING-A JOURNAL OF PRACTICE & THEORY. 31:203-218.Full Text via DOI: 10.2308/ajpt-50190 Web of Science: 000307608400009
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2012Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality. ACCOUNTING REVIEW. 87:149-171.Full Text via DOI: 10.2308/accr-10159 Web of Science: 000299819700006
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2011Audit Fees after Remediation of Internal Control Weaknesses. ACCOUNTING HORIZONS. 25:87-105.Full Text via DOI: 10.2308/acch.2011.25.1.87 Web of Science: 000288200500005
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2010Audit committee characteristics and investment in internal auditing. JOURNAL OF ACCOUNTING AND PUBLIC POLICY. 29:503-513.Full Text via DOI: 10.1016/j.jaccpubpol.2010.09.001 Web of Science: 000284391200006
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2010CFO Gender and Accruals Quality. ACCOUNTING HORIZONS. 24:25-39.Full Text via DOI: 10.2308/acch.2010.24.1.25 Web of Science: 000275516600002
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2009Audit Fees for Initial Audit Engagements Before and After SOX. AUDITING-A JOURNAL OF PRACTICE & THEORY. 28:171-190.Full Text via DOI: 10.2308/aud.2009.28.1.171 Web of Science: 000266613300009
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2009CSR Implementation: Developing the Capacity for Collective Action. JOURNAL OF BUSINESS ETHICS. 85:463-477.Full Text via DOI: 10.1007/s10551-008-9737-9 Web of Science: 000266552800015
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2009Financial Restatements and Shareholder Ratifications of the Auditor. AUDITING-A JOURNAL OF PRACTICE & THEORY. 28:225-240.Full Text via DOI: 10.2308/aud.2009.28.1.225 Web of Science: 000266613300012
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2008Costs to comply with SOX Section 404. AUDITING-A JOURNAL OF PRACTICE & THEORY. 27:169-186.Full Text via DOI: 10.2308/aud.2008.27.1.169 Web of Science: 000255846600008
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2008Partner Familiarity and Audit Fees: Evidence from Former Andersen Clients. AUDITING-A JOURNAL OF PRACTICE & THEORY. 27:217-229.Full Text via DOI: 10.2308/aud.2008.27.2.217 Web of Science: 000265151200010
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2007Auditor industry specialization, client bargaining power, and audit fees: Further evidence. AUDITING-A JOURNAL OF PRACTICE & THEORY. 26:147-158.Full Text via DOI: 10.2308/aud.2007.26.1.147 Web of Science: 000248817000008
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2007Corporate governance, audit quality, and the Sarbanes-Oxley act: Evidence from internal audit outsourcing. ACCOUNTING REVIEW. 82:803-835.Full Text via DOI: 10.2308/accr.2007.82.4.803 Web of Science: 000248584700001
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2006Resignations by the big 4 and the market for audit servicesFull Text via DOI: 10.2308/acch.2006.20.2.97
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2006Audit firm size and going-concern reporting accuracyFull Text via DOI: 10.2308/acch.2006.20.1.1
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2006SOX section 404 material weakness disclosures and audit fees. AUDITING-A JOURNAL OF PRACTICE & THEORY. 25:99-114.Full 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 voting. AUDITING-A JOURNAL OF PRACTICE & THEORY. 24:9-25.Full Text via DOI: 10.2308/aud.2005.24.2.9 Web of Science: 000234632400001
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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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2005Recent changes in the association between bankruptcies and prior audit opinions. AUDITING-A JOURNAL OF PRACTICE & THEORY. 24:21-35.Full Text via DOI: 10.2308/aud.2005.24.1.21 Web of Science: 000234632000002
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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 ratification. AUDITING-A JOURNAL OF PRACTICE & THEORY. 22.Full Text via DOI: 10.2308/aud.2003.22.2.253 Web of Science: 000187403700013
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2003Audit fees, nonaudit fees, and auditor reporting on stressed companies. AUDITING-A JOURNAL OF PRACTICE & THEORY. 22.Full Text via DOI: 10.2308/aud.2003.22.2.53 Web of Science: 000187403700003
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2003Audit, Nonaudit, and Information Technology Fees: Some Empirical EvidenceFull Text via DOI: 10.2308/api.2003.3.1.1
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2003DEVELOPING PERSONAL COMPETENCIES THROUGH SERVICE-LEARNING: A ROLE FOR STUDENT ORGANIZATIONS. ADVANCES IN ACCOUNTING EDUCATION: TEACHING AND CURRICULUM INNOVATIONS, VOL 5. 5.Full Text via DOI: 10.1016/S1085-4622(03)05006-5 Web of Science: 000270585000006
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2000ServiceāLearning Outcomes: Guidelines for Educators and ResearchersFull Text via DOI: 10.2308/iace.2000.15.4.657
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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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1996Using learning communities to teach technical communication in accountingFull Text via DOI: 10.1109/47.536262
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1993A multiperiod planning model for communications satellitesFull Text via DOI: 10.1016/0377-2217(93)90209-6
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1993An Investigation of Content Representation Using Text GrammarsFull Text via DOI: 10.1145/151480.151490
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1992An Optimization Model of Communications Satellite PlanningFull Text via DOI: 10.1109/26.163567
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Book
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Book Chapter
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2013Adaptive data governance: The at-ease change management approach. 149-173.Full Text via DOI: 10.1201/b15034
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2013Bridging the gap between business and it: An information governance perspective in the banking industry. 217-240.Full Text via DOI: 10.1201/b15034
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Conference
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Editorial Material
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2019Audits of the largest clients by industry. ADVANCES IN ACCOUNTING.Full Text via DOI: 10.1016/j.adiac.2019.100435 Web of Science: 000499680400001
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Preprint
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2021Shareholder Ratification of Auditors After PCAOB CensuresFull Text via DOI: 10.2139/ssrn.3884425
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2001Audit, Non-Audit and Information Technology Fees: Some Empirical EvidenceFull Text via DOI: 10.2139/ssrn.265951
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Proceedings Paper
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2007The proposal of conditions of personal engagement in knowledge harvesting. ICEBE 2007: IEEE INTERNATIONAL CONFERENCE ON E-BUSINESS ENGINEERING, PROCEEDINGS. 747-750.Full Text via DOI: 10.1109/ICEBE.2007.104 Web of Science: 000252481800107
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Works By Students
chaired theses and dissertations
- Belina, Hambisa, Occurrence and Consequences of Surprise Internal Control Disclosures 2018
- 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
Teaching
teaching overview
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Accounting for Planning and Control
Accounting Information Systems
Accounting Information Systems Technology, Control and Audit I
Accounting Research and Reporting
Advanced Accounting Information Systems
Application of Quantitative Methods in Business
Dissertation Preparation
Environment of Accounting and Auditing
Ph.D. Dissertation
Project Management of Information Sciences
Seminar: Distribution of Operations
Seminar: Empirical Research Methodology and Paradigms in Accounting
Seminar: Special Topics in Accounting Research
Seminar: The P
Contact
full name
- Dasaratha Rama
Identifiers
ORCID iD
- https://orcid.org/0000-0003-0312-4335 (confirmed)
visualizations
publication subject areas
Citation index-derived subject areas the researcher has published in