Kannan Raghunandan

• Belina, H., Raghunandan, K., & Rama, D.

  (2024).

  Do Shareholders Care about “Surprise” Internal Control Weakness Disclosures?

  Current Issues in Auditing

  , 18(1)

  .

• Martin, G., Rama, D., Raghunandan, K., & Tanyi, P.

  (2023).

  <span style="font-size:12pt;">Do Shareholder Ratification Votes Impact Subsequent Audit Outcomes?</span>.

  Current Issues in Auditing

  , 17(1)

  .

• Milian, J. A., Raghunandan, K., & Vandamas, V.

  (2023).

  <span style="font-size:12pt;">Does Auditor Tenure Disclosure Affect Shareholder Ratification Voting?</span>.

  Current Issues in Auditing

  .

• Feng, M., Li, C., Raghunandan, K., & Sun, L.

  (2022).

  Restating Internal Control Reports Following Financial Statement Restatements: Determinants and Consequences.

  Contemporary Accounting Research

  , 39(1)

  .

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

  (2021).

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

  Managerial Auditing Journal

  , 36(8)

  .

• Tanyi, P. N., Rama, D., & Raghunandan, K.

  (2021).

  Auditor Tenure Disclosure and Shareholder Ratification Voting.

  Accounting Horizons

  , 35(4)

  .

• Desai, V., Desai, R., Kim, J. W., & Raghunandan, K. (2020). Are going?concern issues disclosed in audit reports associated with subsequent bankruptcy? Evidence from the United States. International Journal of Auditing, 24(1).
• Lobanova, O., Mishra, S., Raghunandan, K., & Aidov, A. (2020). Dual–class ownership structure and audit fees. International Journal of Auditing, 24(1).
• Hossain, M., Raghunandan, K., & Rama, D. (2020). Abnormal disclosure tone and going concern modified audit reports. Journal of Accounting and Public Policy, 39(4).
• Martin, G. W., Raghunandan, K., Rama, D., & Tanyi, P. N. (2020). Shareholder Dissatisfaction and Subsequent Audit Outcomes. Accounting Horizons, 34(4).
• Narayanaswamy, R., Raghunandan, K., & Rama, D. V. (2019). Internal Auditing in India and China: Some Empirical Evidence and Issues for Research. Journal of Accounting, Auditing and Finance, 34(4).
• Iyer, V. M., Jones, A., & Raghunandan, K. (2018). Factors Related to Internal Auditors' Organizational-Professional Conflict. Accounting Horizons, 32(4).
• Riccardi, W., Rama, D., & Raghunandan, K. (2018). Regulatory Quality and Global Specialist Auditor Fee Premiums. Auditing: A Journal of Practice and Theory, 37(3).
• Barua, A., Raghunandan, K., & Rama, D. (2017). Shareholder Votes on Auditor Ratification and Subsequent Auditor Dismissals. Accounting Horizons, 31(1).
• Fan, Y., Li, C., & Raghunandan, K. (2017). Is SOX 404(a) Management Internal Control Reporting an Effective Alternative to SOX 404(b) Internal Control Audits? Auditing: A Journal of Practice and Theory, 36(3).
• Huang, H., Lin, S., & Raghunandan, K. (2016). The Volatility of Other Comprehensive Income and Audit Fees. Accounting Horizons, 30(2).
• Huang, H., Raghunandan, K., Huang, T., & Chiou, J. (2015). Fee Discounting and Audit Quality Following Audit Firm and Audit Partner Changes: Chinese Evidence. The Accounting Review, 90(4).
• Narayanaswamy, R., Raghunandan, K., & Rama, D. (2015). Satyam Failure and Changes in Indian Audit Committees. Journal of Accounting, Auditing and Finance, 30(4).
• Geiger, M., Raghunandan, K., & Riccardi, W. (2014). The Global Financial Crisis: U.S. Bankruptcies and Going-Concern Audit Opinions. Accounting Horizons, 28(1).
• Carson, E., Fargher, N., Geiger, M., Lennox, C., & Raghunandan, K. (2013). Audit Reporting for Going-Concern Uncertainty: A Research Synthesis. Auditing: A Journal of Practice and Theory, 32(Supp.).
• Munsif, V., Raghunandan, K., & Rama, D. V. (2013). Early Warnings of Internal Control Problems: Additional Evidence. Auditing: A Journal of Practice and Theory, 32(2).
• Wang, C., Raghunandan, K., & McEwen, R. A. (2013). Non-timely 10-K Filings and Audit Fees. Accounting Horizons, 27(4).
• Singhvi, M., Raghunandan, K., & Mishra, S. (2013). Market reactions to appointment of audit committee directors post-SOX: A note. Journal of Accounting and Public Policy, 32(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).
• DeFusco, R., Mishra, S., & Raghunandan, K. (2010). Changes in the information efficiency of stock prices: Additional evidence. Financial Review, 45(1).
• Tanyi, P., Raghunandan, K., & Barua, A. (2010). Audit report lags after voluntary and involuntary auditor changes. Accounting Horizons, 24(4).
• Davidson, L., Raghunandan, K., & Wrieden, J. (2009). SEC Comment Letters Related to Internal Control Disclosures. CPA Journal, 79(8).
• 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).
• Vermeer, T., Raghunandan, K., & Forgione, D. (2009). Audit fees at U.S. Non-profit organizations. Auditing: A Journal of Practice and Theory, 28(2).
• Vermeer, T., Raghunandan, K., & Forgione, D. (2009). Auditor attestation of management’s evaluation of internal control: Evidence from the non-profit sector. Research in Governmental and Nonprofit Accounting, 12(1).
• Dao, M., Mishra, S., & Raghunandan, K. (2008). Auditor tenure and shareholder ratification of the auditor. Accounting Horizons, 22(3).
• Vermeer, T., Rama, D., & Raghunandan, K. (2008). Partner familiarity and audit fees: Evidence from former andersen clients. Auditing: A Journal of Practice and Theory, 27(2).
• 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).
• Huang, H., Mishra, S., & Raghunandan, K. (2007). Types of non-audit fees and financial reporting quality. Auditing: A Journal of Practice and Theory, 26(1).
• Krishnan, J., Raghunandan, K., & Yang, J. S. (2007). Were former Andersen clients treated more leniently than other clients? Evidence from going-concern modified audit opinions. Accounting Horizons, 21(4).
• Ogneva, M., Subramanyam, K. R., & Raghunandan, K. (2007). Internal control weakness and cost of equity: Evidence from SOX Section 404 disclosures. The Accounting Review, 82(5).
• Raghunandan, K., & Rama, D. V. (2007). Determinants of audit committee diligence. Accounting Horizons, 21(3).
• Bronson, S., Carcello, J., & Raghunandan, K. (2006). Firm characteristics and voluntary management reports on internal control. Auditing: A Journal of Practice and Theory, 25(2).
• Carcello, J., Lin, J., & Raghunandan, K. (2006). Auditors’ reporting options and client disclosure quality. Research in Accounting Regulation, 18(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).
• Vermeer, T., Raghunandan, K., & Forgione, D. (2006). The composition of nonprofit audit committees. Accounting Horizons, 20(1).
• Carcello, J., Hermanson, D., & Raghunandan, K. (2005). Factors associated with - Public companies’ investment in internal auditing. Accounting Horizons, 19(2).
• Geiger, M., Rama, D., & Raghunandan, K. (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).
• Read, W., Rama, D., & Raghunandan, K. (2004). Local and regional audit firms and the market for sec audits. Accounting Horizons, 18(4).
• Abbott, L., Parker, S., Peters, G., & Raghunandan, K. (2003). An empirical investigation of audit fees, non-audit fees and audit committees. Contemporary Accounting Research, 20(2).
• Abbott, L., Parker, S., Peters, G., & Raghunandan, K. (2003). The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice and Theory, 22(2).
• Raghunandan, K. (2003). Non-audit services and shareholder ratification of auditors. Auditing: A Journal of Practice and Theory, 22(1).
• 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).
• Raghunandan, K., Read, W., & Whisenant, S. (2003). Initial evidence on the association between non-audit fees and restated financial statements. Accounting Horizons, 17(3).
• Whisenant, S. J., Sankaraguruswamy, S., & Raghunandan, K. (2003). Market reactions to disclosures of reportable events. Auditing: A Journal of Practice and Theory, 22(1).
• Whisenant, S., Sankaraguruswamy, S., & Raghunandan, K. (2003). Joint determination of audit and non-audit fees. Journal of Accounting Research, 41(4).
• Geiger, M., & Raghunandan, K. (2002). Audit Reports in the New Litigation Environment. Accounting Horizons, 16(1).
• Defond, M., Raghunandan, K., & Subramanyam, K. R. (2002). Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research, 40(4).
• Geiger, M., & Raghunandan, K. (2002). Auditor tenure and audit reporting failures. Auditing: A Journal of Practice and Theory, 21(1).
• Read, W., Raghunandan, K., & Brown, C. (2001). 150-Hour Preparation Improves CPA Exam Performance. CPA Journal, 71(3).
• Geiger, M. A., & Raghunandan, K. (2001). Bankruptcies, audit report and the reform act. Auditing: A Journal of Practice and Theory, 20(1).
• Raghunandan, K., Read, W., & Rama, D. (2001). Audit committee characteristics, gray directors, and interaction with internal auditing. Accounting Horizons, 15(2).
• Read, W. J., & Raghunandan, K. (2001). The state of audit committees. Journal of Accountancy, 191(5).
• Raghunandan, K., & Rama, D. (1999). Auditor resignations and the market for audit services. Auditing: A Journal of Practice and Theory, 18(1).
• Jones, F., & Raghunandan, K. (1998). Client Risk and Recent Changes in the Market for Audit Services. Journal of Accounting and Public Policy, 17(2).
• Read, W., Rama, D., & Raghunandan, K. (1998). Are Publication Requirements for Accounting Faculty Promotions Still Increasing? Issues in Accounting Education.
• Scarbrough, D., Rama, D., & Raghunandan, K. (1998). Audit Committees' Interaction with Internal Auditing: Canadian Evidence. Accounting Horizons, 12(1).
• Brown, C., & Raghunandan, K. (1997). Audit Quality in Audits of Federal Programs by Non-Federal Auditors: A Reply. Accounting Horizons, 11(1).
• Rama, D., Raghunandan, K., Logan, L., & Barkman, B. (1997). Gender Differences in the Publication Productivity of Promoted Faculty. Issues in Accounting Education.
• McMullen, D., Raghunandan, K., & Rama, D. (1996). Internal Control Reporting and Financial Reporting Problems. Accounting Horizons, 10(4).
• Brown, C., & Raghunandan, K. (1995). Audit Quality in Audits of Federal Programs by Non-Federal Auditors. Accounting Horizons, 9(3).
• Brown, C., Melchin, C., & Raghunandan, K. (1995). The 1994 revisions to government auditing standards. CPA Journal, 65(2).
• Raghunandan, K., & Rama, D. (1995). Audit Reports for Companies in Financial Distress: Before and After SAS No. 59. Auditing: A Journal of Practice and Theory, 14(1).
• Ponemon, L., & Raghunandan, K. (1994). What is 'Substantial Doubt?' Accounting Horizons, 8(2).
• McHugh, J., & Raghunandan, K. (1994). Hiring and Firing The Chief Internal Auditor. Internal Auditor.
• Raghunandan, K. (1993). The Predictive Ability of Audit Qualifications for Loss Contingencies. Contemporary Accounting Research, 9(2).
• Raghunandan, K., & McHugh, J. (1993). Internal Auditors' Independence and Interactions with Audit Committees: Challenges of Form and Substance. Advances in Accounting.
• Raghunandan, K., Grimlund, R., & Schepanski, A. (1991). Auditor Evaluation of Loss Contingencies. Contemporary Accounting Research, 7(2).

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