Gopal Krishnan

  • Professor, Accounting
  • Trustee Professor,
  • Ph.D. 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

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.

Professional Memberships

  • American Accounting Association 1987 - Present
  • 1996 - 2016
  • Awards and Honors

  • 2021, Outstanding Scholarly Contribution Award, Bentley University
  • 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 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) 5-6 954-987.
  • 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) 4
  • Krishnan, 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 1-64.
  • 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.
  • 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.
  • 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.
  • Bhaskar, L., Krishnan, G. V., Yu, W. (2016). “Debt Covenant Violations, Firm Financial Distress, and Auditor Actions”. Contemporary Accounting Research.
  • 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., Krishnan, G. (). Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence from Closer to Home. International Journal of Accounting, (54) 1 Forthcoming.
  • Krishnan, G. V., Patatoukas, P., Wang, A. (). Customer-Base Concentration: Implications for Audit Pricing and Quality. Journal of Management Accounting Research . Forthcoming.
  • Presentations

  • 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 Regions
  • Krishnan, 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., 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., Tanyi, P. (2018). “Does Regulating Audit Pricing Enhance Audit Quality and the Timeliness of Audit Reporting?” Presented at theJournal of Law, Finance, and Accounting Conference Padova, Italy
  • 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. (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

    Department Service


  • Committee Chair for Accounting Ph.D. Program 2018 - Present
  • Committee Chair for Scholarly Activity Committee 2016 - Present
  • Committee Member for MSA+A Curriculum Committee 2020 - 2021
  • Committee Member for Ad Hoc Committee on M.S. in Audit Analytics 2017 - 2018
  • University Service


  • Committee Member for PhD Council 2018 - Present
  • 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
  • Committee Chair for Accounting Horizons Steering Committee, American Accounting Association 2021 - 2023
  • Committee Member for Publications Committee, American Accounting Association 2021 - 2023
  • Committee Chair for Notable Contributions to the Auditing Literature Award Committee, Auditing Section of the American Accounting Association 2021 - 2022
  • 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