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
Internal Controls and Auditing
System Analysis and Design
Dr. Rama is highly knowledgeable in the areas of accounting and information systems, relying on both an academic background in engineering and business administration and professional experience in program analysis. Before pursuing graduate studies, she worked as a programmer analyst with IDM, India. Before joining the faculty of FIU, she taught at Bentley College, the University of Massachusetts at Dartmouth, and at Texas A&M International University.
Rama’s teaching interests include accounting information systems, systems analysis and design, and project management. 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.
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 Auditing: A Journal of Practice and Theory, 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 is currently serving as the chair of the Teaching and Curriculum section of the American Accounting Association. Previously, she served as the chair of the service-learning committee and active learning committee (of the T&C section) and as the webmaster of the T&C section. During the period 1999-2001, she was an engaged scholar with Campus CompactPew Charitable Trusts.
Accounting for Planning and Control
Accounting Information Systems
Accounting Research and Reporting
Advanced Accounting Information Systems
Environment of Accounting and Auditing
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
Refereed Journal Articles
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., Davidson, L., Rama, D. & Thiruvadi, S. (2010). CFO gender and accruals quality. Accounting Horizons. 24 (1), 25-39.
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.
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.
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.
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.
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.
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. & Rama, D. (2006). Audit Firm Size and Going-Concern Reporting Accuracy. Accounting Horizons. 20 (1), 1-17.
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., 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.
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.
Iyer, V. & Rama, D. (2004). Clients’ Expectations on Audit Judgments: A Note. Behavioral Research in Accounting. 16 (1), 63-74.
Read, W., Rama, D. & Raghunandan, K. (2004). Local and Regional Audit Firms and the Market for SEC Audits. Accounting Horizons. 18 (4), 241-254.
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.
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.