Browse

Browse

Back to Homepage

Gopal Krishnan

Professor, Accountancy
Trustee Professor
Ph.D., University of North Texas, 1986
Office: Adamian Academic Center 240 | 781.891._2477 | gkrishnan@bentley.edu
                       


Expand All
Collapse All

Bio

Gopal Krishnan is a Trustee Professor of Accountancy at Bentley University. Before joining Bentley, he was the Chair of the Accounting Department at the Kogod School of Business, American University, Washington, D.C. He has also taught at Lehigh University and George Mason University. He is a Chartered Accountant, Certified Public Accountant, Certified Management Accountant, and a Chartered Global Management Accountant. Professor Krishnan is cited in Who’s Who Among America’s Teachers for his teaching excellence. His research addresses issues concerning auditor independence and audit quality, corporate governance and earnings management. He has published more than sixty articles in accounting and finance journals, including Contemporary Accounting Research, The Accounting Review, Review of Accounting Studies, Journal of Banking & Finance, Journal of the American Taxation Association, Auditing: A Journal of Practice and Theory, Journal of Accounting and Public Policy, Accounting Horizons, Journal of Management Accounting Research, and Journal of Business Ethics. His work has been featured in Bloomberg Businessweek, Accounting Today, CNBC.com, Reuters, CFOWorld, and CFO.com. His coauthored article on a synthesis of audit quality literature was awarded the 2016 Best Paper Award by the Auditing Section of the American Accounting Association. He holds a Ph.D. from the University of North Texas.

Teaching Interests

Financial and Managerial Accounting

Research Interests

Audit quality, Audit markets, Corporate governance, Earnings management, Financial reporting, International financial reporting, and Business ethics

Awards and Honors

2017, Co-editor, Accounting Horizons, American Accounting Association
2016, Auditing: A Journal of Practice & Theory Best Paper Award, American Accounting Association
2013, Best Paper Award, Center for Corporate Reporting & Governance Conference, Cal State, Fullerton
2010, Carl R. and Ingeborg Beidleman Research Award, Lehigh University
2006, Super CPA educator, Virginia Society of CPAs
2005, Who's Who in Business Higher Education, Who's Who in Business Higher Education
1998, Who's Who Among America's Teachers, Who's Who Among America's Teachers
1998, Who’s Who Among America’s Teachers, Who’s Who Among America’s Teachers

Publications

Journal Article(s)
Krishnan, G. V., Patatoukas, P., Wang, A. Customer-Base Concentration: Implications for Audit Pricing and Quality. Journal of Management Accounting Research . Forthcoming

Krishnan, G. V., Krishnan, G. Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence from Closer to Home International Journal of Accounting, 54 (1). Forthcoming

Cho, M., Kwon, S. Y., Krishnan, G. V. Audit fee lowballing: Determinants, recovery, and future audit quality. Journal of Accounting and Public Policy. Forthcoming

Krishnan, G. V., Yu, W., Wang, C. (2020). Do High Ability Managers Mitigate Litigation Related to Financial Reporting? Journal of Management Accounting Research.

Krishnan, G. V., Myllymaki, E., Nagar, N. (2020). Does financial reporting quality vary across firm life cycle? Journal of Business Finance and Accounting.

Krishnan, G. V., Krishnan, G. (2020). Does Regulating Audit Pricing Enhance Audit Quality and the Timeliness of Audit Reporting? The Texas Experience Journal of Law, Finance, and Accounting, 5 (1), 1-64. Forthcoming

Krishnan, G. V., Zhang, J. (2019). Do Investors Perceive a Change in Audit Quality Following the Rotation of the Engagement Partner? Journal of Accounting and Public Policy (38(2)), 146-168.

Krishnan, G. V., Brockman, P., Lee, H., Krishnan, G. (2019). Implications of CEO Succession Origin and In-house Experience for Audit Pricing. Journal of Accounting, Auditing, and Finance.

Chen, L., Krishnan, G. V., Yu, W. (2018). The Relation Between Audit Fee Cuts During the Global Financial Crisis and Earnings Quality and Audit Quality. Advances in Accounting.

Cornaggia, K., Krishnan, G. V., Wang, C. (2017). Managerial Ability and Credit Ratings. Contemporary Accounting Research, 34 (4), 2094-2122.

Krishnan, G. V., Peytcheva, M. (2017). An Analysis of Auditors' Risk Assessments and Client Acceptance Decisions for Publicly-Traded Family Firms. Journal of Business Ethics. Forthcoming

Bhaskar, L., Krishnan, G. V., Yu, W. (2016). “Debt Covenant Violations, Firm Financial Distress, and Auditor Actions”. Contemporary Accounting Research.

Abernathy, J., Kang, T., Krishnan, G. V., Wang, C. (2016). Is There a Relation Between Residual Audit Fees and Analysts’ Forecasts?"  Journal of Accounting, Auditing and Finance .

Krishnan, G. V., Wang, C. (2015). “The Relation Between Managerial Ability and Audit Fees and Going Concern Opinions”. Auditing: A Journal of Practice & Theory.

Conference Presentations

Krishnan, G. V. (2021). "Is the CEO-to-Employee Pay Ratio Disclosure Relevant to Stakeholders?" Presented at the Indian Institute of Management Calcutta's Journal of Accounting, Auditing, and Finance India Symposium, Virtual Conference.

Krishnan, G. V. (2021). "Audit Partner Ethnicity and its Relation to Client Assignment, Audit Quality and Discrimination." Presented at the American Accounting Association's Mid-Year Meeting of the Auditing Section of the AAA, Virtual Meeting.

Krishnan, G. V., Mao, J., Stone, M., Zhang, J. (2020). "Does the disclosure of the component auditor's identity enhance audit quality? A difference-in-difference analysis." Presented at the The Public Company Accounting Oversight Board and The Accounting Review's Auditing and Capital Markets, Virtual.

Krishnan, G. V., Zhang, J., Singer, Z. (2020). "Component Auditors and Lenders' Perception of Audit Quality." Presented at the American Accounting Association's Annual Meeting of the AAA, Virtual Meeting.

Choi, J., Krishnan, G. V. (2019). "The Relation between Audit-Firm Ownership Structure and Governance and Audit Effort and Audit Quality." Presented at the Public Company Accounting Oversight Board (PCAOB) and The Accounting Review (TAR)'s PCAOB/TAR Conference on Auditing and Capital Markets, Washington D.C.

Krishnan, G. V., Cho, M., Kwon, S. (2019). "Audit Fee Lowballing: Determinants, Recovery, and Future Audit Quality." Presented at the American Accounting Association's Annual Meeting, San Francisco.

Krishnan, G. V., Nagar, N., Myllymaki, E. (2019). "Does Financial Reporting Quality Vary Across Firm Life Cycle?" Presented at the American Accounting Association's Annual Meeting, San Francisco.

Choi, J., Krishnan, G. V. (2019). "The Relation between Audit Firm Ownership Structure and Governance and Audit Effort and Audit Quality." Presented at the Bentley University's The 7th Annual Research Showcase , Waltham.

Krishnan, G. V., Cho, M. (2019). "Principles-based Accounting Standards and Audit Fees." Presented at the European Accounting Association's Annual Congress, Cyprus.

Choi, J., Krishnan, G. V. (2019). "The Relation between Audit Firm Ownership Structure and Governance and Audit Effort and Audit Quality." Presented at the Bentley University's Scholarly Activities Committee (SAC) workshop, Waltham.

Krishnan, G. V., Wang, C. (2018). "Are Important Clients Less Likely to Receive a Going Concern Opinion? Partner Level Evidence from the U.S." Presented at the American Accountng Association's Annual Meeting of the American Accounting Association, Maryland.

Krishnan, G. V., Tanyi, P. (2018). "Does Regulating Audit Pricing Enhance Audit Quality and the Timeliness of Audit Reporting?" Presented at the Journal of Law, Finance, and Accounting Conference, Padova, Italy.

Krishnan, G. V., Zhang, J. (2018). "Do Investors Perceive a Change in Audit Quality Following the Rotation of the Engagement Partner?" Presented at the London School of Economics's Journal of Accounting and Public Policy Conference, London.

Krishnan, G. V. (2017). "Accounting Horizons at 30 Years: A Look and Aims for the Future." Presented at the American Accounting Association's Annual Meeting, San Diego.

Krishnan, G. V., Chen, S., Zhang, Y., Li, W. (2017). "Do Big 4 Auditors Enhance Audit Quality? An Analysis of Client Selection, Auditor Effort, Fees, and Audit Adjustments" Presented at the American Accounting Association's Annual Meeting , San Diego.

Krishnan, G. V., Zhang, J. (2017). "Do Investors Care About Audit Partner Rotation?" Presented at the American Accounting Association's Annual Meeting, San Diego.

Krishnan, G. V., . (2017). "The Relation Among Audit Committee's Accounting Expertise, Equity-Based Compensation, and Real Activities Management." Presented at the American Accounting Association's Annual Meeting, San Diego.

Krishnan, G. V., Ma, M., Liao, G., Lisic, L. (2017). "Implications of Prior Joint Work Experience Between Engagement and Review Partners for Audit Quality." Presented at the AAA's Annual Meeting of the American Accounting Association, San Diego.

Krishnan, G. V. (2016). "Do Investors Care About Audit Partner Rotation?" Presented at the University of Munster's Conference on Capital Market-Based Accounting Research, Munster, Germany.

Krishnan, G. V. (2016). "The Relation Among Audit Committee's Accounting Expertise, Equity-Based Compensation, and Real Activities Management."

Krishnan, G. V. (2016). "Do Auditors with a Deep Pocket Provide a High Quality Audit?" Presented at the American Accounting Association's Annual Meeting, New York.

Krishnan, G. V. (2016). "Does Mandatory Adoption of IFRS Enhance Earnings Quality?" Presented at the American Accounting Association's Annual Meeting, New York.

Krishnan, G. V. (2016). "The Relation between Excess Audit Fees and Credit Ratings." Presented at the American Accounting Association's Annual Meeting, New York.

Krishnan, G. V. (2016). "Does Managerial Ability Mitigate Litigation?" Presented at the University of Calgary's Journal of Accounting, Auditing, and Finance Conference, Banff.

Service

Department Service
Committee Member for MSA+A Curriculum Committee, 2020 - Present
Committee Chair for Accounting Ph.D. Program, 2018 - Present
Committee Chair for Scholarly Activity Committee, 2016 - Present
Committee Member for Ad Hoc Committee on M.S. in Audit Analytics, 2017 - 2018

University Service
Committee Member for Bentley Research Council, 2020 - 2023
Committee Member for Teaching and Scholarly Activities Committee, 2017 - 2019

Professional Service
Reviewer, Journal Article for European Accounting Review, 2016 - Present
Co-Senior Editor, Accounting Horizons for American Accounting Association, 2018 - 2021
Reviewer, Journal Article for European Accounting Review, 2017 - 2018
Reviewer, Journal Article for Accounting Horizons, 2017 - 2017
Reviewer, Journal Article for Auditing: A Journal of Practice and Theory, 2017 - 2017
Reviewer, Journal Article for Contemporary Accounting Research, 2017 - 2017
Reviewer, Journal Article for The Accounting Review, 2017 - 2017
Reviewer, Journal Article for Journal of Accounting, Auditing, and Finance, 2016 - 2017