Professional Memberships
American Accounting Association 1987-01-01 - Present 1996-01-01 - 2016-12-31Awards and Honors
Research featured on Wall Street Journal, Wall Street JournalFulbright Scholar Award, U.S. Department of StateOutstanding Scholarly Contribution Award, Bentley UniversityCo-editor, Accounting Horizons, American Accounting AssociationAuditing: A Journal of Practice & Theory Best Paper Award, American Accounting AssociationBest Paper Award, Center for Corporate Reporting & Governance Conference, Cal State, FullertonCarl R. and Ingeborg Beidleman Research Award, Lehigh UniversitySuper CPA educator, Virginia Society of CPAsWho's Who in Business Higher Education, Who's Who in Business Higher EducationWho's Who Among America's Teachers, Who's Who Among America's TeachersWho’s Who Among America’s Teachers, Who’s Who Among America’s TeachersScholarly Contributions and Creative Productions
Journal Articles
Krishnan, G. V., Brockman, P., Lee, H., Krishnan, G. (2022). Implications of CEO Succession Origin and In-house Experience for Audit Pricing. Journal of Accounting, Auditing, and Finance, (37) 1 173-204. Shaw, T., Raithatha, M., Krishnan, G. V., Cordeiro, J. (2021). Did Mandatory CSR Compliance Impact Accounting Conservatism? Evidence from a Natural Experiment. Journal of Contemporary Accounting & Economics Krishnan, G. V., Myllymaki, E., Nagar, N. (2021). Does financial reporting quality vary across firm life cycle?. Journal of Business Finance and Accounting, (48) 6-May 954-987. Cho, M., Kwon, S. Y., Krishnan, G. V. (2021). Audit fee lowballing: Determinants, recovery, and future audit quality. Journal of Accounting and Public Policy, (40) 4Krishnan, G. V., Yu, W., Wang, C. (2021). Do High Ability Managers Mitigate Litigation Related to Financial Reporting?. Journal of Management Accounting Research, (33) 1 171-196. Cho, M., Krishnan, G. V. (2021). Principles-based Accounting Standards and Audit Outcomes: Empirical Evidence. Review of Accounting Studies 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 Jan-64. 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. 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 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 Cornaggia, K., Krishnan, G. V., Wang, C. (2017). Managerial Ability and Credit Ratings. Contemporary Accounting Research, (34) 4 2094-2122. 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 Krishnan, G. V., Liu, D., Shi, W. Does Audit Committee Expertise Contribute Beyond Financial Reporting? Evidence from Securities Class Action Lawsuits. Auditing: A Journal of Practice & Theory ForthcomingChakrabarty, B., Hyman, M., Krishnan, G. V. The Relation Between Non-Financial Misconduct and Audit Fees. International Journal of Auditing ForthcomingKrishnan, G. V., Yang, Y., Yu, V. Are Unexplained Director Departures Informative About Future Restatements and Audit Outcomes?. Contemporary Accounting Research ForthcomingChen, L., He, G., Krishnan, G. V. Does CEO Debt-like Compensation Mitigate Corporate Social Irresponsibility?. Accounting Forum Krishnan, G. V., Tanyi, P. The Relation Between Office Resource Availability and Audit Quality. International Journal of Auditing Krishnan, G. V., Mao, J., Zhang, J. Component Auditor Use and Lenders' Perception of Audit Quality. Auditing: A Journal of Practice & Theory Krishnan, G. V., Singer, Z., Zhang, J. Audit Partner Ethnicity and Salient Audit Phenomena. Accounting, Organizations, and Society Krishnan, G. V., Yang, Y., Li, Z. Do Blockades to PCAOB Inspections Suggest Lower Audit Quality?. Journal of International Accounting Research ForthcomingKrishnan, G. V., Mao, J., Stone, M., Zhang, J. An Examination of the Effects of Component Auditor Disclosure on Audit Quality and Audit Fees. Contemporary Accounting Research ForthcomingCho, M., Krishnan, G. V., Cho, H. Can We Trust the Trust Words in 10-Ks?. Journal of Business Ethics Krishnan, G. V., Zhang, J. Principles-Based Standards and Conditional Accounting Conservatism. Advances in Accounting Krishnan, G. V., Krishnan, G. Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence from Closer to Home. International Journal of Accounting, (54) 1Krishnan, G. V., Patatoukas, P., Wang, A. Customer-Base Concentration: Implications for Audit Pricing and Quality. Journal of Management Accounting Research Krishnan, G. V., Zhang, J. Does Manadatory Adoption of IFRS Enhance Earnings Quality? Evidence from Closer to Home. Forthcoming Coming Out of the Shadows? Effects of Form AP on Global Group Audits. The Accounting Review Forthcoming Did Lead Auditors Decrease Use of Chinese Component Auditors Following HFCAA?. Auditing: A Journal of Practice & Theory Forthcoming Do Non-audit Services Invite Scrutiny from Regulators?. Auditing: A Journal of Practice & Theory ForthcomingYang, Y. Gender Pay Gap in the Board Room and Governance Attributes that Moderate the Gap. Corporate Governance: An International Review Forthcoming What Measures of Client Litigation Risk are Better Associated with Audit Outcomes? A Comparision of Ex ante and Ex Post Measures. Auditing: A Journal of Practice & Theory ForthcomingYang, Y. Are Audit Committee Directors in it for the Money? The Relation Between Excess Compensation to Audit Committee and Financial Reporting Quality. Auditing: A Journal of Practice & Theory Forthcoming CEO Tenure and the Redaction of Information from Material Contracts. Journal of Business Finance and Accounting ForthcomingOther Scholarly Work
Does Voluntary Peer Disclosure Impact Audit Fees?. Forthcoming.Are Form 8-K Disclosures Informative to Auditors?. Forthcoming.The Corporate Odd Couple: CIO and CFO Power Dynamics and Internal Control Quality. Forthcoming.Presentations
(1964). “Are Form 8-K Disclosures Informative to Auditors?” Presented at the American Accounting Association Annual Meeting Washington, DC (1964). “Do Non-Audit Services Invite Scrutiny from Regulators?” Presented at the American Accounting Association Annual Meeting Washington, DC (1964). “Does Voluntary Peer Disclosure Impact Audit Fees?” Presented at the American Accounting Association Annual Meeting Washington, DC (1964). “The Corporate Odd Couple: CIO and CFO Power Dynamics and Internal Control Quality” Presented at the American Accounting Association Annual Meeting Washington, DC (1964). “What Measures of Client Litigation Risk are Better Associated with Audit Outcomes? A Comparison of Ex Ante and Ex Post Measures” Presented at the American Accounting Association Annual Meeting Washington, DC (1964). “Coming Out of the Shadows? Effects of Form AP on Global Group Audits” Presented at the PCAOB PCAOB/TAR Conference Washington, DC Yang, Y. (1964). “Gender Pay Gap in the Board Room and Governance Attributes that Moderate the Gap” Presented at the European Accounting Association Annual Congress Bucharest (1964). “Under the Radar? Discretionary Impairments of Definite and Indefinite Intangible Assets” Presented at the European Accounting Association Annual Congress Bucharest (1964). “CEO Tenure and the Redaction of Information from Material Contracts” Presented at the University of Hawaii Hawaii Accounting Research Conference Virtual Krishnan, G. V., Yang, Y., Yu, V. (2023). “Are Unexplained Director Departures Informative About Future Restatements and Audit Outcomes?” Presented at the American Accounting Association Annual Meeting Denver Krishnan, G. V., Singer, Z., Zhang, J. (2023). “Audit Partner Ethnicity and Salient Audit Phenomena” Presented at the American Accounting Association Annual Meeting Denver Krishnan, G. V., Zhang, Y. (2022). “Nonaudit Fees and Big R Restatements by Clients of Big 4 Auditors” Presented at the Public Company Accounting Oversight Board Conference on Auditing and Capital Markets (virtual) Washington DC Krishnan, G. V., Liu, J., Shi, W. (2022). “Audit Committee Expertise, Securities Class Action Lawsuits, and Risk-Taking” Presented at the European Institute for Advanced Studies in Management 9th Workshop on Audit Quality Milan, Italy Cho, M., Krishnan, G. V., Cho, H. (2022). “Can We Trust the Trust Words in 10-Ks?” Presented at the American Accounting Association Annual Meeting San Diego Krishnan, G. V., Yang, Y., Li, Z. (2022). “Do Blockades to PCAOB Inspections Suggest Lower Audit Quality?” Presented at the Temple University and University of Calgary Haskayne and Fox Accounting Conference Whistler, British Columbia Chakrabarty, B., Hyman, M., Krishnan, G. V. (2021). “The Relation Between Non-Financial Misconduct and Audit Fees” Presented at the American Accounting Association Spark: Meeting of the RegionsKrishnan, G. V. (2021). “Is the CEO-to-Employee Pay Ratio Disclosure Relevant to Stakeholders?” Presented at the Indian Institute of Management Calcutta 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 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 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 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) 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 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 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 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 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 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 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 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 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 Annual Meeting San Diego Krishnan, G. V., Zhang, J. (2017). “Do Investors Care About Audit Partner Rotation?” Presented at the American Accounting Association 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 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 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 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 Annual Meeting New York Krishnan, G. V. (2016). “Does Mandatory Adoption of IFRS Enhance Earnings Quality?” Presented at the American Accounting Association Annual Meeting New York Krishnan, G. V. (2016). “The Relation between Excess Audit Fees and Credit Ratings” Presented at the American Accounting Association Annual Meeting New York Krishnan, G. V. (2016). “Does Managerial Ability Mitigate Litigation?” Presented at the University of Calgary Journal of Accounting, Auditing, and Finance Conference Banff Service
Service: Department
for Research Committee 1/1/23 - PresentCommittee Member for MSA+A Curriculum Committee 5/1/20 - 8/31/21Committee Chair for Accounting Ph.D. Program 1/1/18 - PresentCommittee Member for Ad Hoc Committee on M.S. in Audit Analytics 5/1/17 - 8/31/18Committee Chair for Scholarly Activity Committee 8/1/16 - PresentService: Professional
Committee Chair for Accounting Horizons Steering Committee, American Accounting Association 8/1/21 - 8/31/23Committee Member for Publications Committee, American Accounting Association 8/1/21 - 8/31/23Committee Chair for Notable Contributions to the Auditing Literature Award Committee, Auditing Section of the American Accounting Association 8/1/21 - 7/31/22Co-Senior Editor, Accounting Horizons for American Accounting Association 6/1/18 - 5/30/21Service: Ph.D. Advising
Supervisor 2024/01 - PresentSupervisor 2022/01 - PresentSupervisor 2020/03 - PresentSupervisor 2019/03 - PresentCommittee Member 2017/01 - 2021/03Supervisor 2016/03 - 2021/03Service: University
Committee Member for Bentley Research Council 9/1/20 - 8/31/23Committee Member for PhD Council 8/1/18 - PresentCommittee Member for Teaching and Scholarly Activities Committee 9/1/17 - 5/31/19
