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

  • Teaching in Financial Accounting and Managerial Accounting

Professional Activities

Biography of

Abhijit Barua

School of Accounting, Florida International University

(April 2019)


Dr. Abhijit Barua is an associate Professor in the School of Accounting (SOA) at Florida International University (FIU). Professor Barua has been serving as the faculty director of the Accounting Ph.D. program and as the director of the Center for Accounting, Auditing and Tax Studies (CAATS) since 2012. Professor Barua is one of the only three professors in the SOA, FIU, who has multiple UT Dallas publications and who ranked (BYU ranking) within top 500 Worldwide Accounting faculty members based on research records over the last 12 years. He also possesses the third highest research citations among the SOA faculty members according to Social Science Citation Index (SSCI).


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. His research portfolio includes thirteen published papers; eight of those publications are in journals deemed premier (A* or A) by FIU’s College of Business Administration. Two of the eight are in The Accounting Review—widely acclaimed as the top journal in Accounting. His other research papers have been published in Accounting Horizons, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting, Journal of Forensic and Investigative Accounting, Managerial Auditing Journal, Research in Accounting Regulation, and The CPA Journal. One of his co-authored published papers titled “CFO Gender and Accruals Quality” has received significant attention from the national and international business press. Besides the published papers, Professor Barua also has an active research agenda, as evidenced by a stream of working papers and on-going projects in various stages of completion. He has collaborated with multiple colleagues, both within and outside FIU, and with doctoral students. 


Professor Barua teaches undergraduate, masters and doctoral classes. He has received three teaching awards including two “Best Faculty” awards and one “most dedicated faculty” award at FIU. One of his main teaching assignments has been Intermediate Accounting-I—one of the most rigorous core courses for undergraduate accounting students. This course is widely viewed as the “gate-keeping” course for accounting majors; on average, more than thirty percent of students either fail or withdraw from the course. Besides, he teaches a doctoral seminar course on Accounting Research Methods on Capital Markets. He also teaches Accounting for Managers and Financial Reporting and Analysis for MBA classes, Evaluation of Financial Reports, Business Analysis and Valuation course for MS in Accounting students, Standard and Principles of Financial Accounting course, a foundation course for students with non-accounting undergraduate business majors intending to switch to Accounting at the graduate level.


Professor Barua has been active in service at various levels for the School of Accounting (SOA), the College of Business, and the university, as well as, for the profession and the community. So far he has served on twenty (20) Ph.D. dissertation committees. Among those, he has served as the chair on four committees (including two current students), as a member on ten dissertation committees in Accounting, and as an external member on five committees in Finance, and on one committee in Real Estate Finance. He has served numerous committees including University Sabbatical Committee, Research Committee, Graduate Curriculum Committee, and associate dean search committee for the College of Business, and many other committees for the SOA.   


Professor Barua received his Ph.D. in Accounting from Louisiana State University in 2006. He also has Bachelor’s and Master’s degrees in Accounting, and an MBA degree with a major in Finance. Before joining academia, he worked 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

Zhao, F., Barua, A., & Kim, J.


Consolidation of off-balance sheet entities and investment efficiency.

Accounting Research Journal

, 35(3)


Barua, A., Kim, J., & Yi, S.


Earnings management through financing activities: Evidence from early debt extinguishments.

Journal of Corporate Accounting and Finance


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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