EDUCATION
PhD, Business Administration, University of Iowa
PGDM, Indian Institute of Management (Calcutta)
B.Eng., B.S., Mechanical Engineering, Madras University, National Merit Scholar
AREAS OF EXPERTISE
- audit and internal controls
- corporate governance
- financial accounting
- internal controls and auditing
PROFESSIONAL ACTIVITIES
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 is the author of
three Computer-Assisted Instructional software packages in the areas of
financial and managerial accounting.
Raghu’s
research interests have spanned audit opinions, internal auditing, and
corporate governance. He has multiple publications in each of the
following premier accounting and auditing journals: Journal of Accounting Research, Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, 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 recent research has been cited in testimony
before the U.S. Senate (the post-Enron hearings) and he has served as a
consultant to the U.S. General Accounting Office.
Raghu was an Associate Editor of Auditing: A Journal of Practice and Theory from 2003 to 2005. He serves (or has served) on the Editorial Boards or as reviewer of many other journals including The Accounting Review, Contemporary Accounting Research, Journal of Accounting Auditing & Finance, Journal of Accounting & Public Policy, Accounting Horizons, and Issues in Accounting Education.
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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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Vermeer, Thomas, K. Raghunandan, D. Forgione, "Auditor Attestation of Management's Evaluation of Internal Control: Evidence from the Non-Profit Sector," Research in Governmental and Nonprofit Accounting, 12.1 (2009): 99-119.
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Dao, Mai, S. Mishra, K. Raghunandan, "Auditor Tenure and Shareholder Ratification of the Auditor," Accounting Horizons, 22.3 (September 2008): 297-314.
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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, 27.2 (November 2008): 217-229.
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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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Huang, Hua-wei, S. Mishra, K. Raghunandan, "Types of Nonaudit Fees and Financial Reporting Quality," Auditing: A Journal of Practice and Theory, 26.1 (May 2007): 133-145.
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Krishnan, Jagan, K. Raghunandan, "Were Former Andersen Clients Treated More Leniently Than Other Clients? Evidence from Going-Concern Modified Audit Opinions," Accounting Horizons, 21.4 (December 2007): 423-435.
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Ogneva, Maria, K. R. Subramanyam, K. Raghunandan, "Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures," The Accounting Review (American Accounting Association), 82.5 (October 2007): 1255-1298.
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Raghunandan, Kannan, D. Rama, "Determinants of Audit Committee Diligence," Accounting Horizons, 21.3 (September 2007): 265-280.
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Bronson, Scott, J. Carcello, K. Raghunandan, "Firm Characteristics and Voluntary Management Reports on Internal Control," Auditing: A Journal of Practice and Theory, 25.2 (November 2006): 25-39.
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Carcello, J, J. Lin, K. Raghunandan, "Auditors’ Reporting Options and Client Disclosure Quality," Research in Accounting Regulation, 18.1 (March 2006): 127-142.
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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): 231-252.
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Raghunandan, Kannan, 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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Vermeer, T, K. Raghunandan, D. Forgione, "The Composition of Nonprofit Audit Committees," Accounting Horizons, 20.1 (March 2006): 75-90.
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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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