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PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*

Khurana, Inder K.; Lundstrom, Nathan G.; Raman, K. K. - In: Contemporary Accounting Research 38 (2020) 1, pp. 376-411

Persistent link: https://www.econbiz.de/10012280877

The effect of supplemental reserve-based accounting data on the market microstructure

Raman, K. K.; Tripathy, Niranjan - In: Journal of Accounting and Public Policy 12 (1993) 2, pp. 113-133

Persistent link: https://www.econbiz.de/10005546084

Off-balance sheet R&D assets and market liquidity

Boone, Jeff P.; Raman, K. K. - In: Journal of Accounting and Public Policy 20 (2001) 2, pp. 97-128

Persistent link: https://www.econbiz.de/10005546251

The housing value-relevance of governmental accounting information1

Lin, Wenshan; Raman, K. K. - In: Journal of Accounting and Public Policy 17 (1998) 2, pp. 91-118

Persistent link: https://www.econbiz.de/10005546407

Litigation Risk and Abnormal Accruals

Boone, Jeff P.; Khurana, Inder K.; Raman, K. K. - College of Business, University of Texas-San Antonio

In this paper, we examine the relation between auditor litigation risk and abnormal accruals over the 1989-2007 time period. We address potential endogeneity in prior studies by jointly modeling abnormal accruals and litigation risk in a simultaneous equation system. Our findings suggest that...

Persistent link: https://www.econbiz.de/10005237034

The liability equivalence of unfunded nuclear decommissioning costs

Khurana, Inder K.; Pettway, Richard H.; Raman, K. K. - In: Journal of Accounting and Public Policy 20 (2001) 2, pp. 155-185

Persistent link: https://www.econbiz.de/10005541019

The SOX 404 internal control audit : key regulatory events

Li, Chan; Raman, Krishnamurthy K.; Sun, Lili; Wu, Da - In: Research in accounting regulation 27 (2015) 2, pp. 160-164

Persistent link: https://www.econbiz.de/10011438690

US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality

Asthana, Sharad C.; Raman, Krishnamurthy K.; Xu, Hongkang - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 631-666

Persistent link: https://www.econbiz.de/10011374521

Did the 2005 deferred prosecution agreement adversely impact KPMG's audit practice?

Baugh, Matthew; Boone, Jeffery P.; Khurana, Inder K.; … - In: Auditing : a journal of practice & theory 38 (2019) 1, pp. 77-102

Persistent link: https://www.econbiz.de/10012138394

Did the 2007 PCAOB disciplinary order against deloitte impose actual costs on the firm or improve its audit quality?

Boone, Jeffery P.; Khurana, Inder K.; Raman, … - In: The accounting review : a publication of the American … 90 (2015) 2, pp. 405-441

Persistent link: https://www.econbiz.de/10010517132