EDUCATION
PhD, Business Administration, University of Iowa
Bachelor of Technology, Electrical Engineering, Indian Institute of Technology (Delhi)
AREAS OF EXPERTISE
- accounting and information systems
- corporate governance
- financial accounting
- internal controls and auditing
- optimization and modeling
- project management
- system analysis and design
- electronic commerce and privacy
PROFESSIONAL ACTIVITIES
Dr. Rama is highly knowledgeable in the areas of accounting and information systems, relying on both an academic background in engineering and business administration and professional experience in program analysis. Before pursuing graduate studies, she worked as a programmer analyst with IDM, India. Before joining the faculty of FIU, she taught at Bentley College, the University of Massachusetts at Dartmouth, and at Texas A&M International University.
Rama’s teaching interests include accounting information systems, systems analysis and design, and project management. 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.
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 Auditing: A Journal of Practice and Theory, 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 is currently serving as the chair of the Teaching and Curriculum section of the American Accounting Association. Previously, she served as the chair of the service-learning committee and active learning committee (of the T&C section) and as the webmaster of the T&C section. During the period 1999-2001, she was an engaged scholar with Campus CompactPew Charitable Trusts.
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RECENT PUBLICATIONS
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Huang, Hua-wei, K. Raghunandan, D. Rama, "Audit Fees for Initial Audit Engagements Before and After SOX," Auditing: A Journal of Practice and Theory, 28.1 (May 2009): 171-190.
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Rama, Dasaratha, B. Milano, S. Salas, C. Liu, "CSR Implementation: Developing the Capacity for Collective Action," Journal of Business Ethics, 85.2 (April 2009): 463-477.
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Abbott, L, S. Parker, G. Peters, D. Rama, "Corporate Governance, Audit Quality and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing," The Accounting Review (American Accounting Association), 82.4 (August 2007): 803-835.
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Huang, Hua-wei, L. Liu, K. Raghunandan, D. Rama, "Auditor Industry Specialization, Client Bargaining Power, and Audit Fees: Further Evidence," Auditing: A Journal of Practice and Theory, 26.1 (May 2007): 147-158.
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Krishnan, Jagan, D. Rama, Y. Zhang, "Costs to Comply with SOX Section 404," Auditing: A Journal of Practice and Theory, 27.1 (May 2007): 169-186.
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Raghunandan, K, D. Rama, "Determinants of Audit Committee Diligence," Accounting Horizons, 21.3 (September 2007): 265-280.
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Vermeer, T, D. Rama, K. Raghunandan, "Partner Familiarity and Audit Fees: Evidence from Former Andersen Clients," Auditing: A Journal of Practice and Theory, 27.1 (May 2007): 169-186.
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Geiger, M, D. Rama, "Audit Firm Size and Going-Concern Reporting Accuracy," Accounting Horizons, 20.1 (March 2006): 1-17.
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Geiger, M, K. Raghunandan, D. Rama, "Auditor Decision-making in Different Litigation Environments: The Private Securities Litigation Reform Act, Audit Reports and Audit Firm Size," Journal of Accounting and Public Policy, 25.3 (May-June 2006): 332-353.
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Raghunandan, K, D. Rama, "SOX Section 404 Material Weakness Disclosures and Audit Fees," Auditing: A Journal of Practice and Theory, 25.1 (May 2006): 99-114.
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Rama, Dasaratha, W. Read, "Resignations by the Big 4 and the Market for Audit Services," Accounting Horizons, 20.2 (June 2006): 97-109.
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Mishra, Suchismita, K. Raghunandan, D. Rama, "Do Investors’ Perceptions Vary with Types of Non-Audit Fees? Evidence from Auditor Ratification Voting," Auditing: A Journal of Practice and Theory, 24.2 (November 2005): 9-25.
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