Faculty and ResearchExpert Guide

Dasaratha Rama

Dasaratha Rama

SunTrust Bank Professorship

School of Accounting

College of Business
Florida International University

Modesto A. Maidique Campus
11200 S.W. 8th St, MANGO 335
Miami, FL 33199

P: (305) 348-1834
E: ramad@fiu.edu


  • PhD, Business Administration
    University of Iowa, Iowa City, Iowa
  • Bachelor of Technology, Electrical Engineering
    Indian Institute of Technology Delhi, Delhi, India

Areas of Expertise

  • Accounting and Information Systems
  • Corporate Governance
  • Internal Controls and Auditing
  • Project Management
  • System Analysis and Design

Professional Activities

Dr. Rama obtained her Bachelor's degree in Electrical Engineering from the Indian Institute of Technology - Delhi.  Before pursuing graduate studies, she worked as a programmer analyst with IDM, India. She obtained her Ph.D. from the University of Iowa and, before joining FIU, she taught at Bentley College, the University of Massachusetts at Dartmouth, and Texas A&M International University.

Rama's teaching interests include accounting information systems and data analytics. She is an author of a textbook titled Accounting Information Systems: A Business Process Approach and three computer-assisted instructional software packages in the areas of financial and managerial accounting. She currently teaches courses in the areas of Data Analytics and Corporate Governance. In her classes, she uses many innovative approaches and provides students with access to new pedagogical materials, such as the courses available (free to students) at DataCamp.com.

Rama's research interests have spanned optimization modeling, internal controls and auditing, corporate governance, and pedagogical innovations. She has published in a wide variety of accounting, information systems, and educational journals including The Accounting Review, Auditing: A Journal of Practice and Theory, Journal of Accounting Auditing & Finance, Journal of Accounting & Public Policy, Accounting Horizons, Issues in Accounting Education, ACM Transactions on Information Systems, IEEE Transactions on Communications and European Journal of Operations Research. She was the editor of a monograph on service-learning that was published by the American Association for Higher Education and was co-sponsored by the KPMG Foundation.

Rama has served as the chair of the Teaching and Curriculum section of the American Accounting Association, as well as the chair of the service-learning committee and active learning committee (of the T&C section). During the period 1999-2001, she was an Engaged Scholar with Campus Compact-Pew Charitable Trusts.

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
  • 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

Pacheco-Paredes, A. A., Rama, D. & Wheatley, C. M. (2017). The Timing of Auditor Hiring: Determinants and Consequences.  Accounting Horizons. 31 (3), 85-103.

Barua, A., Raghunandan, K. & Rama, D. (2017). Shareholder Votes on Auditor Ratification and Subsequent Auditor Dismissals.  Accounting Horizons. 31 (1), 129-139.

Strobl, S., Rama, D. & Mishra, S. (2016). Gender Diversity in Compensation Committees.  Journal of Accounting, Auditing and Finance. 31 (4), 415-427.

Narayanaswamy, R. (2015). Satyam Failure and Changes in Indian Audit Committees.  Journal of Accounting, Auditing and Finance. 30 (4), 529-540.

Munsif, V., Raghunandan, K. & Rama, D. (2013). Early Warnings of Internal Control Problems: Additional Evidence.  Auditing: A Journal of Practice and Theory. 32 (2), 171-188.

Singhvi, M., Rama, D. & Barua, A. (2013). Market Reactions to Departures of Audit Committee Directors.  Accounting Horizons. 27 (1), 113-128.

Dao, M., Raghunandan, K. & Rama, D. (2012). Shareholder voting on auditor selection, audit fees, and audit quality.  The Accounting Review. 87 (1), 149-172.

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), 203-218.

Narayanaswamy, R., Raghunandan, K. & Rama, D. (2012). Corporate Governance in the Indian Context.  Accounting Horizons. 26 (3), 583-599.

Munsif, V., Raghunandan, K., Rama, D. & Singhvi, M. (2011). Audit fees after remediation of internal control weaknesses.  Accounting Horizons. 25 (1), 87-106.

Barua, A., Rama, D. & Sharma, V. (2010). Audit committee characteristics and investment in internal auditing.  Journal of Accounting and Public Policy. 29 (5), 503-513.

Barua, A., Davidson, L., Rama, D. & Thiruvadi, S. (2010). CFO gender and accruals quality.  Accounting Horizons. 24 (1), 25-39.

Rama, D., Milano, B., Salas, S. & Liu, C. (2009). CSR implementation: Developing the capacity for collective action.  Journal of Business Ethics. 85 (2), 463-477.

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), 171-190.

Liu, L., Raghunandan, K. & Rama, D. (2009). Financial restatements and shareholder ratifications of the auditor.  Auditing: A Journal of Practice and Theory. 28 (1), 225-240.

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), 169-186.

Krishnan, J., Rama, D. & Zhang, Y. (2008). Costs to comply with SOX Section 404.  Auditing: A Journal of Practice and Theory. 27 (1), 169-186.

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), 803-835.

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), 147-158.

Raghunandan, K. & Rama, D. V. (2007). Determinants of audit committee diligence.  Accounting Horizons. 21 (3), 265-279.

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), 332-353.

Raghunandan, K. & Rama, D. (2006). SOX Section 404 Material Weakness Disclosures and Audit Fees.  Auditing: A Journal of Practice and Theory. 25 (1), 99-114.

Rama, D. & Read, W. (2006). Resignations by the Big 4 and the Market for Audit Services.  Accounting Horizons. 20 (2), 97-109.

Geiger, M. & Rama, D. (2006). Audit Firm Size and Going-Concern Reporting Accuracy.  Accounting Horizons. 20 (1), 1-17.

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), 9-25.

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), 21-35.

Read, W., Rama, D. & Raghunandan, K. (2004). Local and Regional Audit Firms and the Market for SEC Audits.  Accounting Horizons. 18 (4), 241-254.

Iyer, V. & Rama, D. (2004). Clients’ Expectations on Audit Judgments: A Note.  Behavioral Research in Accounting. 16 (1), 63-74.

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), 253-264.

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), 53-70.

Back to top