Faculty and ResearchExpert Guide

Dasaratha Rama

Dasaratha Rama

Professor
Department of Information Systems and Business Analytics

College of Business
Florida International University

Modesto A. Maidique Campus
11200 S.W. 8th St, RB 250
Miami, FL 33199

(305) 348-1834
ramad@fiu.edu

Education

  • Ph.D. in Business Administration
    University of Iowa, Iowa City, Iowa
  • Bachelor of Technology in Electrical Engineering
    Indian Institute of Technology Delhi, Delhi, India

Areas of Expertise

  • Accounting
  • Auditing
  • Corporate Governance

Courses Taught

  • 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 Philosophy of Science, Theory Construction, and Verification in Accounting
  • Systems Analysis

Refereed Journal Articles

Narayanaswamy R., Raghunandan K., & Rama D.

(2021).

Economic theory and social pressure: audit committee director departures in India.

Managerial Auditing Journal

, 36(8)

.


Hossain, M., Raghunandan, K., & Rama, D. (2020). Abnormal disclosure tone and going concern modified audit reports. Journal of Accounting and Public Policy, 39(4).


Tanyi, P. N., Rama, D., Raghunandan, K., & Martin, G. W. (2020). Shareholder Dissatisfaction and Subsequent Audit Outcomes. Accounting Horizons, 34(4).


Narayanaswamy, R., Raghunandan, K., & Rama, D. (2019). Internal Auditing in India and China: Some Empirical Evidence and Issues for Research. Journal of Accounting, Auditing and Finance, 34(4).


Hermanson, D. R., Rama, D., & Ye, Z. (2019). Shareholder Proposals on the Auditor–Client Relationship: The Case of Nonaudit Service Purchases. Journal of Accounting, Auditing and Finance, 34(2).


Riccardi, W., Rama, D., & Raghunandan, K. (2018). Regulatory Quality and Global Specialist Auditor Fee Premiums. Auditing: A Journal of Practice and Theory, 37(3).


Pacheco-Paredes, A. A., Rama, D., & Wheatley, C. M. (2017). The Timing of Auditor Hiring: Determinants and Consequences. Accounting Horizons, 31(3).


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


Strobl, S., Rama, D., & Mishra, S. (2016). Gender Diversity in Compensation Committees. Journal of Accounting, Auditing and Finance, 31(4).


Narayanaswamy, R., & Rama, D. (2015). Satyam Failure and Changes in Indian Audit Committees. Journal of Accounting, Auditing and Finance, 30(4).


Munsif, V., Raghunandan, K., & Rama, D. (2013). Early Warnings of Internal Control Problems: Additional Evidence. Auditing: A Journal of Practice and Theory, 32(2).


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


Dao, M., Raghunandan, K., & Rama, D. (2012). Shareholder voting on auditor selection, audit fees, and audit quality. The Accounting Review, 87(1).


Munsif, V., Raghunandan, K., & Rama, D. (2012). Internal Control Reporting and Audit Report Lags: Further Evidence. Auditing: A Journal of Practice and Theory, 31(3).


Narayanaswamy, R., Raghunandan, K., & Rama, D. (2012). Corporate Governance in the Indian Context. Accounting Horizons, 26(3).


Munsif, V., Raghunandan, K., Rama, D., & Singhvi, M. (2011). Audit fees after remediation of internal control weaknesses. Accounting Horizons, 25(1).


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


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


Huang, H., Raghunandan, K., & Rama, D. (2009). Audit fees for initial audit engagements before and after SOX. Auditing: A Journal of Practice and Theory, 28(1).


Liu, L., Raghunandan, K., & Rama, D. (2009). Financial restatements and shareholder ratifications of the auditor. Auditing: A Journal of Practice and Theory, 28(1).


Rama, D., Milano, B., Salas, S., & Liu, C. (2009). CSR implementation: Developing the capacity for collective action. Journal of Business Ethics, 85(2).


Krishnan, J., Rama, D., & Zhang, Y. (2008). Costs to comply with SOX Section 404. Auditing: A Journal of Practice and Theory, 27(1).


Vermeer, T. E., Rama, D. V., & Raghunandan, K. (2008). Partner familiarity and audit fees: Evidence from former Andersen clients. Auditing: A Journal of Practice and Theory, 27(2).


Abbott, L., Parker, S., Peters, G., & Rama, D. (2007). Corporate governance, audit quality and the Sarbanes-Oxley Act: Evidence from internal audit outsourcing. The Accounting Review, 82(4).


Huang, H., Liu, L., Raghunandan, K., & Rama, D. (2007). Auditor industry specialization, client bargaining power, and audit fees: Further evidence. Auditing: A Journal of Practice and Theory, 26(1).


Raghunandan, K., & Rama, D. V. (2007). Determinants of audit committee diligence. Accounting Horizons, 21(3).


Geiger, M., & Rama, D. (2006). Audit Firm Size and Going-Concern Reporting Accuracy. Accounting Horizons, 20(1).


Geiger, M., Raghunandan, K., & Rama, D. (2006). 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).


Raghunandan, K., & Rama, D. (2006). SOX Section 404 Material Weakness Disclosures and Audit Fees. Auditing: A Journal of Practice and Theory, 25(1).


Rama, D., & Read, W. (2006). Resignations by the Big 4 and the Market for Audit Services. Accounting Horizons, 20(2).


Geiger, M., Raghunandan, K., & Rama, D. (2005). Recent Changes in the Association between Bankruptcies and Prior Audit Opinions. Auditing: A Journal of Practice and Theory, 24(1).


Mishra, S., Raghunandan, K., & Rama, D. (2005). Do Investors’ Perceptions Vary with Types of Non-Audit Fees? Evidence from Auditor Ratification Voting. Auditing: A Journal of Practice and Theory, 24(2).


Iyer, V., & Rama, D. (2004). Clients’ Expectations on Audit Judgments: A Note. Behavioral Research in Accounting, 16(1).


Read, W., Rama, D., & Raghunandan, K. (2004). Local and Regional Audit Firms and the Market for SEC Audits. Accounting Horizons, 18(4).


Geiger, M., & Rama, D. (2003). Audit Fees, Non-audit Fees, and Auditor Reporting on Stressed Companies. Auditing: A Journal of Practice and Theory, 22(2).


Raghunandan, K., & Rama, D. (2003). Audit Committee Composition and Shareholder Actions: Evidence from Voting on Auditor Ratification. Auditing: A Journal of Practice and Theory, 22(2).


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