Faculty and ResearchExpert Guide

Abhijit Barua

Abhijit Barua

Academic Director of the Doctoral Program for Accounting

School of Accounting

College of Business
Florida International University

Modesto A. Maidique Campus
11200 S.W. 8th St, MANGO 342
Miami, FL 33199

(305) 348-3404


  • Ph.D. in Business Administration
    Louisiana State University, Baton Rouge, Louisiana
  • Master of Business Administration
    University of Dhaka, Ramna, Bangladesh
  • Master of Commerce in Accounting
    University of Chittagong, Chittagong, Bangladesh
  • Bachelor of Commerce in Accounting
    University of Chittagong, Chittagong, Bangladesh

Areas of Expertise

  • Financial Reporting Issues and Capital Market
  • Corporate Governance

Professional Activities

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.

Courses Taught

  • Accounting for Decisions
  • Accounting for Managers
  • Accounting Research Methods on Capital Markets
  • Dissertation Preparation
  • Environment of Accounting and Auditing
  • Evaluation of Financial Reports, Business Analysis and Valuation
  • Financial Accounting I
  • Financial Reporting and Analysis
  • Ph.D. Dissertation
  • Standards and Principles of Financial Accounting

Refereed Journal Articles

Barua, A., Lennox, C., & Raghunandan, A. (2020). Are audit fees discounted in initial year audit engagements? Journal of Accounting and Economics, 69(2-3).

Barua, A., Hossain, M., & Rama, D. (2019). Financial versus operating liability leverage and audit fees. International Journal of Auditing, 23(2).

Lobanova, O., Barua, A., Mishra, S., & Prakash, A. J. (2019). Informativeness of Earnings in Dual-Class Firms: An Empirical Investigation of the Quality of Earnings and the Information Environment. Review of Accounting and Finance, 18(3).

Barua, A., & Kim, J. H. (2017). Reporting Order of Financial Statements in SEC Filings: Evidence from 10-K Filings of S&P 500 Entities. Research in Accounting Regulation, 29(2).

Barua, A., Raghunandan, K., & Rama, D. V. (2017). Shareholder Votes on Auditor Ratification and Subsequent Auditor Changes. Accounting Horizons, 31(1).

Barua, A. (2013). Early extinguishment of debt: Rational debt management or earnings management? The CPA Journal, 83(5).

Barua, A., & Smith, A. L. (2013). SEC enforcement releases and audit fees. Managerial Auditing Journal, 28(2).

Singhvi, M., Rama, D. V., & Barua, A. (2013). Market Reactions to Departures of Audit Committee Directors. Accounting Horizons, 27(1).

Barua, A., & Lin, S. (2010). Earnings management using discontinued operations. The Accounting Review, 85(5).

Barua, A., Davidson, L. F., Rama, D. V., & Thiruvadi, S. (2010). CFO gender and accruals quality. Accounting Horizons, 24(1).

Barua, A., Rama, D. V., & Sharma, V. (2010). Audit committee characteristics and investment in internal auditing. Journal of Accounting and Public Policy, 29(5).

Barua, A., Wheatley, C. M., & Yan, Y. (2010). Internal control opinions and auditor resignations. Journal of Forensic & Investigative Accounting, 2(2).

Fan, Y., Barua, A., Cready, W. M., & Thomas, W. B. (2010). Managing earnings using classification shifting: Evidence from quarterly special items. The Accounting Review, 85(4).

Tanyi, P., Raghunandan, K., & Barua, A. (2010). Audit report lags after voluntary and involuntary auditor changes. Accounting Horizons, 24(4).

Barua, A., Legoria, J., & Moffitt, J. S. (2006). Accruals management to achieve earnings benchmarks: A comparison of pre-managed profit and loss firms. Journal of Business Finance and Accounting, 33(5-6).

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