Mahendra Gujarathi

Mahendra Gujarathi

  • Rae D. Anderson Professor, Accounting
  • Ph.D. in Finance and Accounting, Indian Institute of Management Ahmedabad
  • MCom (Master of Commerce) in Advanced Accounting and Auditing, University of Pune
  • BCom (Bachelor of Commerce) in Advanced Accounting and Auditing, University of Pune

Teaching Interests

Financial Accounting; International Accounting; Financial Statement Analysis; Managerial Accounting, Management Control Systems

Research Interests

Earnings Management; Accounting Education; Foreign Exchange Risk Management; International Financial Reporting

Consulting/Practice Interests

Finance for non-finance managers, Introduction to U.S. GAAP, International Financial Reporting Standards, Financial Statement Analysis, Strategic Cost Management, Performance measurement and control

Bio

Dr. Mahendra R. Gujarathi, Ph. D., CPA is the Rae D. Anderson Professor of Accountancy and coordinator of financial reporting curriculum at Bentley University, Boston (USA).  He has also taught at the University of Connecticut, Indian School of Business, and Indian Institute of Management, Ahmedabad. 

 Over the teaching career spanning over four decades, he has designed and delivered several new courses in the areas of domestic and international financial reporting, strategic cost management, and analysis of financial statements.  At Bentley, he has been the recipient of several teaching and research awards including the Adamian Award for Teaching Excellence in 2006, MBA Award for Excellence in Teaching in 2010 and the Mee Family Prize for Lifetime Research Excellence in 2018.

 Dr. Gujarathi has received several external recognitions for his innovative teaching and pedagogical contributions.  These include George Krull/Grant Thornton Teaching Innovation Award of the American Institute of Certified Public Accountants (AICPA) in 2015 and prizes in the EFMD (European Foundation for Management Development) Case Writing Competition in 2017.  At American Accounting Association (AAA), he has served on several committees and was the president of its international accounting section in 2016-17.  He has been the recipient of several AAA awards for teaching and scholarly contributions.  In 2018, he received the Outstanding Accounting Educator Award of the Association in recognition of his career contributions in the areas of educational innovation, excellence in teaching, publications, research guidance to graduate students, and significant involvement in professional and academic societies and activities.

Dr. Gujarathi has published over sixty articles in academic and professional journals, numerous conference proceedings, articles in popular business press, and book chapters. He has served as an associate editor for Issues in Accounting Education during 2013-2015 and is currently serving as an associate editor for the Journal of Accounting Education and Journal of International Accounting, Auditing and Taxation.  In the 2024 BYU (Brigham Young University) global survey of accounting research, Dr. Gujarathi was ranked #1 in the case publications category for the 6-year, 12-year and 20-year periods.  His current research interests include developing real-world and rigorous instructional materials, and capital market reactions to accounting policies and standards. 

Dr. Gujarathi has done consulting and in-company executive education assignments for several organizations. A certified public accountant, Dr. Gujarathi earned a PhD in accounting, finance and control from the Indian Institute of Management

Professional Memberships

  • North American Case Research Association 2013-01-01 - Present

    • Awards and Honors

  • Outstanding Case Presentation Award, Financial Education Association
  • Outstanding Reviewer Award, Case Research Journal, North American Case Research Association
  • Ian Hague Award for Outstanding Service to the International Accounting Section, American Accounting Association
  • Jim Bulloch Award for Innovation in Management Accounting Education, American Accounting Association
  • Bea Sanders/AICPA Teaching Innovation Award , Honorable Mention, American Institute of Certified Public Accountants
  • Dr. Gregory H. Adamian Award for Lifetime Teaching Excellence, Bentley University
  • Best Paper in 2019 in Issues in Accounting Education Award, American Accounting Association
  • Instructional Contribution Award, TLC Section of American Accounting Association
  • Outstanding International Accounting Educator Award, International Accounting Section of American Accounting Association
  • Best Paper Award TLC Section, Northeast Region of AAA
  • Mark Chain/FSA Teaching Innovation Award, American Institute of CPAs
  • Innovation in Financial Accounting Education Award, Financial Accounting and Reporting Section, American Accounting Association
  • Mee Family Prize, Bentley University
  • Outstanding Accounting Educator Award, AAA, American Accounting Association
  • Teaching Innovation Award, Forensic Accounting Section, American Accounting Association
  • EFMD Case Writing Competition - Category: Indian Management Issues and Opportunities, European Foundation for Management Development
  • EFMD Case Writing Competition - Category: Responsible Leadership, European Foundation for Management Development
  • Best Paper Award - Western Regional Meeting of AAA, TLC Section of American Accounting Association
  • Runner-up, Best Teaching Case Award, Decision Sciences Institute
  • Best Paper Award, Northeast AAA meeting, 2017 Northeast Region Meeting, American Accounting Association
  • Teaching Innovation Award, Forensic Accounting Section, AAA, Forensic Accounting Section, American Accounting Association
  • Innovation in Audit and Assurance Education Award, Auditing Section, American Accounting Association
  • President, International Accounting Section, AAA, International Accounting Section of American Accounting Association
  • Co-chair of the 2015 Mid-Year Meeting, International Accounting Section, AAA
  • George Krull/Grant Thornton Innovation in Teaching Award, American Institute of Certified Public Accountants
  • Innovation in Teaching Award, Bentley University, Bentley University
  • Outstanding Scholarly Contribution Award, Bentley University
  • Emerson Ethics Award, Emerson Center for Business Ethics at Saint Louis University and North American Case Research Association
  • Outstanding Scholarly Contribution Award, Bentley University
  • Excellence in MBA Teaching Award, Bentley University
  • Innovation in Teaching Award, Bentley University, Bentley University
  • Adamian Award for Teaching Excellence, Bentley University
  • Bentley Curricular Service-Learning Faculty Award, Bentley University
  • Best Education Paper Award, Western Region, AAA, Western Region of American Accounting Association
  • Professor of the Year, Accounting Department, UConn, Accounting Department, University of Connecticut

    • Scholarly Contributions and Creative Productions

    Journal Articles

  • Gujarathi, M., Venkataraman, S. (2025). Testing Times at Teladoc: Goodwill Gone Awry?. Issues in Accounting Education, (40) Issue 3 (Link)
  • Gujarathi, M., Kohlbeck, M. (2023). A Penny Here, a Penny There: A Case of Managing Non-GAAP Earnings at PPG Industries. Issues in Accounting Education, (38) 4 (Link)
  • Blankespoor, E., Brown, N., Clor-Procell, S., Gordon, E., Gujarathi, M. R., Henry, E., Merkley, K., Stubben, S., White, B. (2022). Response to the FASB Invitation to Comment Identifiable Intangible Assets and Subsequent Accounting for Goodwill. Accounting Horizons
  • Gujarathi, M., Dugar, A., Ruff, M. (2022). Earnings management using “Carryovers”: Accounting practices in Toshiba's Visual Products business. Journal of Accounting Education, (60) Issue (Link)
  • Gujarathi, M., Gupta, G., Kallapur, S. (2022). Editors’ preface to special issue: Accounting in India. Journal of International Accounting, Auditing and Taxation, (49) Issue (Link)
  • Burke, Q., Gujarathi, M. (2022). Accounting for Blood Donation: An Instructional Case. Issues in Accounting Education, (37) 3 (Link)
  • Clor-Proell, S., Brown, N., Stubben, S., White, B., Blankespoor, E., Gordon, E., Gujarathi, M., Henry, E., Merkley, K. (2022). Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill. Accounting Horizons, (36) Issue 3 (Link)
  • Barua, S., Gujarathi, M. (2022). Prestige Projects Limited: Challenges in Transitioning to New Accounting Policy. Issues in Accounting Education, (37) 1 (Link)
  • Gujarathi, M., Dugar, A. (2020). Channel-Stuffing Reinvented: Earnings Management in Toshiba’s Personal Computers Division. Issues in Accounting Education
  • Randall, H., Grandy, G., Gujarathi, M. R., Rowe, G., Zadeh, M. (2019). Writing and Publishing Secondary Data Cases. Case Research Journal 39 (3) 16-Jan.
  • Gujarathi, M. (2019). Diamond foods, inc.: A comprehensive case in financial analysis and valuation. Issues in Accounting Education, (34) 1 (Link)
  • Gujarathi, M. R., Dugar, A. (2018). Toshiba's Creative Accounting for Construction Contracts. Issues in Accounting Education August 117-134.
  • Sheehan, N., Gujarathi, M. R., Jones, J., Phillips, F. (2018). Using Design Thinking to Write and Publish Novel Teaching Cases: Tips from Experienced Case Authors. Journal of Management Education, (42) 1 (February) 135-160.
  • Sheehan, N. T., Gujarathi, M. R., Jones, J. C., Phillips, F. (2018). Using Design Thinking to Write and Publish Novel Teaching Cases: Tips from Experienced Case Authors. Journal of Management Education 42 (1) 135-160.
  • Gujarathi, M. (2017). Diamond Foods, Inc.: A comprehensive case in financial auditing. Issues in Accounting Education, (32) 1 (Link)
  • Gujarathi, M., Comerford, D. (2017). Acquisition of hutchison essar (India) by vodafone (U.K.): A case in international taxation of indirect transfer of shares. Issues in Accounting Education, (32) 2 (Link)
  • Barua, S. K., Gujarathi, M. R. (2016). Himachal Fertilizer Corporation (A), (B) and (C): An Ethical Conundrum. Case Research Journal
  • Gujarathi, M. R. (2015). Diamond Foods, Inc.: Anatomy and Motivations of Earnings Manipulation. Issues in Accounting Education, (30) 1
  • Gujarathi, M., Yezegel, A. (2014). Spectacular Airlines, Inc.: Implications of the transition to IFRS in the context of cross- border acquisitions. Issues in Accounting Education, (29) 1 (Link)
  • Barua, S. K., Gujarathi, M. R. (2012). Global Economic Meltdown: Legacy of Monetary Policies and Accounting Standards. Vikalpa, the Journal for Decision Makers, (34) 3 14-Sep.
  • Gujarathi, M. R. (2012). Max-Value Stores, Inc.: Financial Reporting of Gift Cards. Issues in Accounting Education 27 (3) 783-798.
  • Gujarathi, M., Noga, T. (2012). Regal Hair Salon: Tax and financial reporting of gift cards. Journal of Accounting Education, (30) 1 (Link)
  • Gujarathi, M. (2012). Super Electronics, Inc.: Financial reporting of sales incentives and vendor allowances using FASB Codification. Issues in Accounting Education, (27) 2 (Link)
  • Gujarathi, M. R., McQuade, R. J. (2009). Amazing Deals Auto Mart - Financial Reporting and Analysis of Receivables and Securitization. Issues in Accounting Education, (24) 1 (February 2009) 77-91.
  • Barua, S., Gujarathi, M. (2009). Global economic meltdown: Greenspan’s legacy. Vikalpa, (34) 3 (Link)
  • Gujarathi, M. R. (2008). Sachiko Corporation: A Case in International Financial Statement Analysis. Issues in Accounting Education, (23) 1 77-101.
  • Gujarathi, M. R., Govindarajan, V. (2007). Falcon Inc. Performance Evaluation of Foreign Subsidiaries. Issues in Accounting Education, (22) 2 (May 2007) 233-245.
  • Gujarathi, M. R., Kohlbeck, M. (2007). Reliance Corporation: Inventory write-downs and reversals. Issues in Accounting Education, (22) 3 (August 2007) 503-514.
  • Gujarathi, M. R. (2007). GlaxoSmithKline Plc. - International Transfer Pricing and Taxation. Issues in Accounting Education, (22) 4 749-759.
  • Gujarathi, M. R., Feldmann, D. A. (2006). Dividend Imputation Systems in Industrialized Countries: An Examination of Relative Tax Burdens. Advances in International Accounting, (19) 2006 243-259.
  • Gujarathi, M. R. (2005). Use of ERP Software in Accounting: A Teaching Note. Advances in Accounting Education, (7) 209-223.
  • Gujarathi, M. R., McQuade, R. J. (2005). Financial Aid 101. Journal of Accountancy, (200) 1 (July) 79-84.
  • Gujarathi, M. R., Hoskin, R. (2004). Modeling the Early Adoption Decision: The Case of SFAS 96. Review of Accounting and Finance, (2) 4 65-86.
  • Gujarathi, M. R., McQuade, R. J. (2003). Sun Airlines Inc.: Financial Reporting of Point and Loyalty Programs. Issues in Accounting Education, (18) 4 359-368.
  • Gujarathi, M. R., McQuade, R. J. (2002). Service Learning in Business Schools: A Case Study In An Intermediate Accounting Course. Journal of Education for Business, (77) 3 144-150.
  • Gujarathi, M. R., McQuade, R. J. (2002). Service Learning: Extending the Learning Experience. The CPA Journal 2-Feb 67-69.
  • Gujarathi, M. R., McQuade, R. J. (2002). Service-Earning: Extending the Curriculum. The CPA Journal, (LXXII) 2 67-69.
  • Gujarathi, M. R., Barua, S. K. (2001). Effectiveness of Minimum Tax Legislation and Its Effect on Corporate Financial Reporting: A Comparative Analysis Between U.S. and India. International Journal of Accounting, (26) 435-450.
  • Gujarathi, M. R., Barua, S. (1999). Accounting Standards Needed for ESOPs. Business Standard, (4-May-99)
  • Barua, S., Gujarathi, M. R. (1999). Acquisitions and Accountability. Business Standard, (27-Feb-99)
  • Barua, S., Gujarathi, M. R. (1999). Time to Write Obituary on Par Value. Business Standard, (16-Mar-99)
  • Abdolmohammadi, M. J., Brown, C., Feldmann, D. A., Gujarathi, M. R., Haselkorn, M. (1998). Designing and Implementing an AECC Complying Introductory Accounting Course: A Four Year Perspective. Advances in Accounting Education, (1) 147-162.
  • Gujarathi, M. R., Barua, S. K. (1998). Minimum Alternative Tax in India: Lessons to be Learned from the Foreign Use of Alternative Minimum Tax. International Tax Journal, (24) 3 64-77.
  • Gujarathi, M. R., McQuade, R. J. (1998). Problems and Considerations in Implementing Technology-Based Solutions to Address Changes in Accounting Curricula. Advances in Accounting Education, (1) 23-Jan.
  • Barua, S. K., Gujarathi, M. R., Verma, J. (1997). A Comparative Analysis of Response of International Capital Markets to Political Upheaval. Global Business and Finance Review, (2) 1 51-60.
  • Gujarathi, M. R., Panda, N. M. (1997). Applicability of Activity-Based Costing in Emerging Economies. The Management Accountant, (32) 6 448-453.
  • Barua, S. K., Gujarathi, M. R., Srinivasan, G. (1997). Lease Capitalization: Some Implications for Financial Analysis. Finance India, (XI) 2 305-312.
  • Barua, S., Gujarathi, M. R. (1997). The MAT's Phoren Cousin. The Economic Times, (24-Feb-97)
  • Barua, S., Gujarathi, M. R. (1996). Lease Accounting Messes Up Risk Analysis. The Financial Express, (19-Aug-96)
  • Gujarathi, M. R., Raghunandan, K. (1993). Management Reporting on Internal Control. Internal Auditing, (9) 1 13-23.
  • Gujarathi, M. R., Dean, P. (1993). Problems of Recruiting and Retaining Qualified Government Accountants and Auditors in Developing Countries. Research in Third World Accounting, (2) 187-200.
  • Gujarathi, M. R., Hoskin, R. (1992). Evidence of Earnings Management by the Early Adopters of SFAS 96. Accounting Horizons, (6) 4 18-31.
  • Gujarathi, M. R. (1991). Bridging the Gap in GAAP: A Case Study of Accounting for Frequent Flyer Plans. Accounting Horizons, (5) 3 57-68.
  • Gujarathi, M. R., Saros, C. (1991). Interest Capitalization: Are Textbooks Interpreting SFAS 34 Correctly?. The Accounting Educators' Journal 128-139.
  • Gujarathi, M. R., Dean, P. (1990). Training of Government Auditors in Developing Countries. International Journal of Government Auditing 14-Nov.
  • Bedard, J. C., Gujarathi, M. R., Hoskin, R. (1989). Deferred Taxes: To Be or Not to Be (a Liability): What Do Investors Think. Connecticut CPA Quarterly, (52) 3 12-Oct.
  • Gujarathi, M. R., Hussein, M. (1988). A BASIC Computer Program to Select Optimal Depreciation Method for Small Businesses. Computers in Accounting, (4) 6 46-49.
  • Gujarathi, M. R., Biggs, S. (1988). Accounting for Purchase Commitments: Some Issues and Recommendations. Accounting Horizons, (2) 3 75-82.
  • Gujarathi, M. R., Hussein, M. (1988). Optimal Depreciation Methods for Small Business Firms under the Tax Reform Act, 1986. Connecticut CPA Quarterly, (51) 4 17-Dec.
  • Gujarathi, M. R. (1987). Do New Equity Issues Fetch Extranormal Returns?," Vikalpa, the Journal for Decision Makers. Vikalpa, the Journal for Decision Makers, (12) 43-50.
  • Gujarathi, M. R. (1987). Using Calculators in Accounting Education. Journal of Education for Business, (62) 5 197-200.
  • Gujarathi, M. R., Srinivasan, G. (1980). Shareholders' Discount Coupons - A Case of Disguised Dividends. The Chartered Accountant, (28) 9 833-836.

    • Books

  • Gujarathi, M. R., Kallapur, Sanjay, ., Gupta, Gaurav, . (2022). Special issue (Accounting in India) of the Journal of International Accounting, Auditing, and Taxation. Editors: Mahendra Gujarathi, Sanjay Kallapur, and Gaurav Gupta. https://www.sciencedirect.com/journal/journal-of-international-accounting-auditing-and-taxation/special-issue/1086JTJNRQ5, (https://www.sciencedirect.com/journal/journal-of-international-accounting-auditing-and-taxation/special-issue/1086JTJNRQ5) Journal of International Accounting, Auditing, and Taxation

    • Book Chapters

  • Gujarathi, M. R., Barua, S. (2019). Himachal Fertilizer Corporation (A), (B) and (c): An Ethical Conundrum Strategic Management and Business Policy: Globalization, Innovation and Sustainability. 16th edition (2019). Wheelen, Hunger, Hoffman & Bamford. Pearson.
  • Gujarathi, M. R., Barua, S. (2019). Wells Fargo: Setting the Stagecoach Thundering Again Strategic Management and Business Policy: Globalization, Innovation and Sustainability. 16th edition (2019). Wheelen, Hunger, Hoffman & Bamford. Pearson.
  • Gujarathi, M. R., Barua, S. (2019). Wells Fargo: Setting the Stagecoach Thundering Again Business and Society: Stakeholders, Ethics, Public Policy. 16th edition (2019). Anne T. Lawrence and James Weber. McGraw Hill.
  • Gujarathi, M. R., Barua, S. K. (2003). Regulatory and Accounting Considerations for PFI Projects: U.K. Experience . India: Oxford University Press
  • Gujarathi, M. R., Barua, S. K. (2002). Accrual Accounting for Infrastructure Assets: A Review . India: Oxford University Press
  • Gujarathi, M. R., Barua, S. K. (2001). International Accounting Standards . New York: Macmillan Reference USA
  • Gujarathi, M. R., Barua, S. K. (1998). Minimum Tax Legislation: Comparative Analysis of Indian and U.S. Experience . Macmillan
  • Gujarathi, M. R. Positive Accounting Theory Sage Publications - Foundations in Accounting Series. Sage Publications

    • Case Studies

  • Gal-Or, R., Goldman, W., Gooley, M., Gujarathi, M. (2025). Lumber Liquidators and the Aftermath of "60 Minutes" Episode: A Case in Financial Statement Analysis and Valuation. (Forthcoming)
  • Gujarathi, M., Venkataraman, S. (2025). Trouble on the Tracks for Thomas, the Tank Engine: Mattel’s Tax Accounting Woes. (Forthcoming)
  • Gujarathi, M. R., Kohlbeck, M. (2023). A Penny Here, a Penny There: A Case of Managing Non-GAAP Earnings at PPG Industries.
  • Barua, S. K., Gujarathi, M. R. (2023). Optimizing Working Capital Financing Plan: A Case of Paramount Projects Limited.
  • Ramasubranian, H., Gujarathi, M. R., Feldmann, D. A. (2023). Leveraging Cost Accounting to Manage Earnings: Evidence from Toshiba’s Semiconductor Business.
  • Barua, S. K., Gujarathi, M. R. (2022). Axis Bank: Calibrating CSR Initiatives for Sustainable Future.
  • Gujarathi, M. R., Dugar, A., , M. R. (2022). Earnings Management using ‘Carryovers’: Accounting Practices in Toshiba’s Visual Products Business.
  • Burke, Q., Gujarathi, M. R. (2022). Accounting for Blood Donation: An Instructional Case.
  • Barua, S. K., Gujarathi, M. R. (2022). Prestige Projects Limited: Challenges in Transitioning to New Accounting Policy.
  • Barua, S. K., Gujarathi, M. R. (2021). Paramount Projects Limited: Financial and Business Implications of Change in Accounting Policy.
  • Gujarathi, M. R. (2019). Diamond Foods, Inc.: A Comprehensive Case in Financial Analysis and Valuation.
  • Gujarathi, M. R., Dugar, A. (2018). Toshiba’s Creative Accounting for Construction Contracts.
  • Gujarathi, M. R., Comerford, D. (2017). Acquisition of Hutchison Essar (India) by Vodafone (UK): A Case in International Taxation of Indirect Transfer of Shares.
  • Gujarathi, M. R., Barua, S. K. (2017). Wells Fargo: Setting the stagecoach thundering again.
  • Gujarathi, M. R. (2017). Diamond Foods, Inc.: A Comprehensive Case in Financial Auditing.
  • Gujarathi, M. R., Comerford, D. (2017). International Taxation of Indirect Transfer of Shares: A Case of Acquisition of Hutchison Essar (India) by Vodafone (UK).
  • Gujarathi, M. R., Yezegel, A. (2014). Spectacular Airlines, Inc.: Implications of the Transition to IFRS in the Context of Cross-Border Acquisitions. (Link)
  • Gujarathi, M. R., Noga, T. J. (2012). Regal Hair Salon: Tax and Financial Reporting of Gift Cards.
  • Gujarathi, M. R. (2012). Super Electronics, Inc.: Financial Reporting of Sales Incentives and Vendor Allowances Using FASB Codification.
  • Gal-Or, R., Gujarathi, M. R. Lumber Liquidators and the Aftermath of "60 Minutes" Episode: A DCF Valuation Case. (In Progress)

    • Conference Proceedings

  • Gujarathi, M. R. (2013). “Diamond Foods, Inc.: Anatomy and Motivations of Earnings Manipulation”
  • Gujarathi, M. R. (2013). “Diamond Foods, Inc.: Anatomy and Motivations of Earnings Manipulation”
  • Gujarathi, M. R., Yezegel, A. (2013). “Spectacular Airlines, Inc.: Implications of the Transition to IFRS in the Context of Cross-Border Acquisitions” American Accounting Association Anaheim, CA
  • Gujarathi, M. R., Barua, S. K. (2012). “Acquisition of Hutchison Essar (India) by Vodafone (UK):” American Accounting Association Providence, RI
  • Gujarathi, M. R., Barua, S. K. (2012). “Acquisition of Hutchison Essar (India) by Vodafone (UK):”
  • Gujarathi, M. R. (2011). “Spectacular Airlines Inc.” California State University Beijing, China
  • Gujarathi, M. R., Gupta, A., Raman, K. (2011). “Pension Plan Returns and the Firm's Cost of Debt” American Accounting Association San Francisco
  • Gujarathi, M. R. (2010). “Max-Value Stores, Inc.: Financial Reporting of Gift Cards” American Accounting Association Burlington, VT
  • Gujarathi, M. R., Gupta, A., Raman, K. (2010). “Pension Plan Returns and the Firm's Cost of Debt” Financial Management Association New York,NY

    • Other Scholarly Work

  • Gujarathi, M. R. Performance of New Equity Share Issues: An Indian Experience. (Forthcoming).

    • Presentations

  • Gujarathi, M. R. (2024). “Accounting Education and Research in the age of AI” Presented at the Indian Accounting Association 46th annual conference of Indian Accounting Association Kolkata, India
  • Gal-Or, R., Gujarathi, M. R. (1964). “Lumber Liquidators: A Case in Financial Statement Analysis and Valuation” Presented at the Financial Education Association Annual conference of Financial Education Association San Antonio, TX
  • Gal-Or, R., Gujarathi, M. R. (1964). “Lumber Liquidators: A Case in Financial Statement Analysis and Valuation” Presented at the Financial Education Association Annual conference of Financial Education Association San Antonio, TX
  • Gujarathi, M. R., Gal-Or, R., Goldman, W., Gooley, M. (2023). “Lumber Liquidators and the Aftermath of "60 Minutes" Episode: A Case in Basic Financial Statement Analysis and Valuation” Presented at the Financial Education Association Annual conference of Financial Education Association San Antonio, TX
  • Gujarathi, M. R. (2023). “Sharing your teaching talent” Presented at the Massachusetts State Society of CPAs MSCPA ACAD Meeting Online
  • Gujarathi, M. R. (2023). “Prestige Projects Limited: Challenges in Transitioning to New Accounting Policy” Presented at the North American Case Research Association Annual NACRA conference San Antonio, TX
  • Gujarathi, M. R., Venkataraman, S. (1964). “Are Managers who Take Ownership for Goodwill Impairment Perceived to be More Credible? The Joint Impact of Attribution Type and Acquisition Timing on Investor Judgments: Experimental Evidence” Presented at the Bentley University 2023 Bentley Joint Conference - Accounting, Economics, and Finance Waltham MA
  • Gujarathi, M. R., Kohlbeck, M. (2022). “A Penny Here, a Penny There: A Case of Managing Non-GAAP Earnings at PPG Industries” Presented at the American Accounting Association Annual meeting of the American Accounting Association San Diego, CA
  • Gujarathi, M. R., Venkataraman, S. (1964). “Are Managers Rewarded for Taking Ownership of Goodwill Impairments? The Joint Impact of Attribution Type and Acquisition Price on Investor Judgments: Experimental Evidence” Presented at the Bentley University 2022 Bentley SAC Workshop Waltham MA
  • Gogan, J. L., Gujarathi, M. R. (2021). “How to Write and Publish Teaching Cases” Presented at the Bentley University Bentley Teaching and Learning Colloquium Waltham
  • Gujarathi, M. R. (2021). “Discussant's Comments - CPA Evolution: Emerging Specialization in the U.S. Public Accountancy” Presented at the Mid-Year Meeting of the International Accounting Section of AAA Online
  • Barua, S., Gujarathi, M. R. (2020). “CSR at Axis Bank: Striving for a Sustainable Future” Presented at the North American Case Research Association Annual Meeting of NACRA Online
  • Ramasubranian, H., Gujarathi, M. R., Feldmann, D. A. (2020). “Leveraging Cost Accounting to Manage Earnings: Evidence from Toshiba‚Äôs Semiconductor Business” Presented at the American Accounting Association Management Accounting Section Case Conference
  • Gujarathi, M. R. (2020). “Teaching cases in a virtual environment” Presented at the Management Accounting Section of AAA MAS/IMA Case Conference Online
  • Gujarathi, M. R. (2020). “Integration in Accounting Curriculum: Leading by Example” Presented at the American Accounting Association APLG-FSA Joint Seminar Long Beach, CA
  • Gujarathi, M. R. (2019). “Prestige Construction-Adoption of IFRS” Presented at the North American Case Research Association Annual Meeting of NACRA Tempe, AZ
  • Gujarathi, M. R. (2019). “Writing and publishing secondary data cases” Presented at the North American Case Research Association Annual Meeting of NACRA
  • Gujarathi, M. R. (2019). “Managing Reported Expenses and Accruals” Presented at the American Accounting Association Annual Meeting, Northeast Region, AAA New York, NY
  • Gujarathi, M. R. (2019). “Integration in Accounting Curriculum: Leading by Example” Presented at the American Accounting Association Annual Meeting of AAA San Francisco, CA
  • Gujarathi, M. R. (2019). “Managing Reported Expenses and Accruals Using Carryovers: Accounting Practices in Toshiba's Visual Products Business” Presented at the Annual Meeting of the American Accounting Association San Francisco, CA
  • Gujarathi, M. R. (2018). “Integration in Accounting Curriculum: Leading by Example” Presented at the American Accounting Association Annual Meeting of AAA National Harbor, MD
  • Gujarathi, M. R., Dugar, A. (2018). “Channel-Stuffing Reinvented: Earnings Management in Toshiba‚Äôs Personal Computers Division” Presented at the American Accounting Association Annual Meeting of the Mid-atlantic Region Baltimore, MD
  • Gujarathi, M. R. (2018). “Using Cases in International Accounting Classes” Presented at the American Accounting Association Mid-Year meeting of the International Accounting Section Long Beach, CA
  • Dugar, A., Gujarathi, M. R. (2017). “Toshiba's Creative Accounting for Construction Contracts” Presented at the American Accounting Association Annual Meeting of the Northeast Region Providence, RI
  • Dugar, A., Gujarathi, M. R. (2017). “Toshiba's Creative Accounting for Construction Contracts” Presented at the American Accounting Association 2017 Annual Meeting San Diego, CA
  • Gujarathi, M. R. (2017). Presented at the American Accounting Association Consortium Leader, New Faculty Consortium Leesburg, VA
  • Gujarathi, M. R. (2016). “Diamond Foods, Inc.: A Comprehensive Case in Financial Analysis and Valuation” Presented at the American Accounting Association AAA National Chicago, IL
  • Gujarathi, M. R. (2016). “Annual Conference” Presented at the American Accounting Association Conference on Teaching and Learning in Accounting New York, NY
  • Gujarathi, M. R. (2016). “Diamond Foods, Inc.: A Comprehensive Case in Financial Analysis and Valuation” Presented at the American Accounting Association Poster presentation, National Meeting of AAA New York, NY
  • Gujarathi, M. R. (2016). “National Culture and the Timing of Employee Stock Option Exercise” Presented at the American Accounting Association Discussant, Mid-Year Meeting of International Accounting Section New Orleans, LA
  • Gujarathi, M. R. (2016). “Effectively Using International Accounting Cases in Your Classes: Strategies for Enriching Curriculum and Energizing Classroom Experience” Presented at the American Accounting Association Panelist, Mid-Year Meeting of International Accounting Section New Orleans, LA
  • Gujarathi, M. R. (2016). Presented at the American Accounting Association Consortium Leader, New Faculty Consortium Leesburg, VA
  • Gujarathi, M. R. (2016). “Review Process” Presented at the American Accounting Association Panelist, New Faculty Consortium Leesburg, VA
  • Gujarathi, M. R., Barua, S. K. (2015). “Diamond Foods, Inc.: A Comprehensive Case in Financial Statement Analysis” Presented at the North American Case Research Association 2015 Annual NACRA Conference Orlando, FL
  • Gujarathi, M. R., Comerford, D. (2015). “Acquisition of Hutchison Essar (India) by Vodafone (UK):” Presented at the American Accounting Association Northeast Region of AAA Providence, RI
  • Gujarathi, M. R. (2015). Presented at the American Accounting Association Northeast Region of AAA, Paper discussant Providence, RI
  • Gujarathi, M. R. (2015). “Diamond Foods” Presented at the American Accounting Association Poster presentation, National Meeting of AAA Chicago, IL
  • Gujarathi, M. R. (2015). “Diamond Foods, Inc.: A Comprehensive Case in Financial Auditing” Presented at the American Accounting Association AAA National Chicago, IL
  • Gujarathi, M. R. (2015). “Discussant of a paper” Presented at the American Accounting Association 2015 National American Accounting Association Chicago, IL
  • Gujarathi, M. R. (2015). “National Petroleum Corporation” Presented at the Decision Sciences Institute Northeast Decision Sciences Institute Cambridge, MA
  • Gujarathi, M. R., Barua, S. K. (2014). “National Petroleum Corporation: Voicing Values for Furthering Organizational Good” Presented at the North American Case Research Association 2014 Annual NACRA Conference Austin, TX
  • Gujarathi, M. R. (2014). “Diamond Foods, Inc.: A comprehensive case in financial auditing” Presented at the Northeast section of American Accounting Association 2014 Annual conference Albany, NY
  • Gujarathi, M. R. (2013). “Diamond Foods, Inc.: Anatomy and Motivations of Earnings Manipulation” Presented at the 2013 Annual Meeting of the Northeast American Accounting Association Hartford, CT
  • Gujarathi, M. R. (2013). “Diamond Foods, Inc.: Anatomy and Motivations of Earnings Manipulation” Presented at the 2013 Annual Meeting of North American Case Research Association Victoria, BC, Canada
  • Gujarathi, M. R., Yezegel, A. (2013). “Spectacular Airlines, Inc.: Implications of the Transition to IFRS in the Context of Cross-Border Acquisitions” Presented at the American Accounting Association 2013 Annual Meeting of American Accounting Association Anaheim, CA
  • Gujarathi, M. R., Barua, S. K. (2012). “Acquisition of Hutchison Essar (India) by Vodafone (UK):” Presented at the 24th Asia-Pacific Conference on International Accounting Issues Maui, Hawaii
  • Gujarathi, M. R., Barua, S. K. (2012). “Acquisition of Hutchison Essar (India) by Vodafone (UK):” Presented at the American Accounting Association Northeast Region of AAA Providence, RI
  • Gujarathi, M. R. (2012). “Financial Inclusion & Microfinance in Developing Economies” Presented at the University Grants Commission International Conference on Financial Inclusion & Microfinance in Developing Economies
  • Gujarathi, M. R. (2011). “Spectacular Airlines Inc.” Presented at the California State University Asia-Pacific Conference on International Accounting Issues Beijing, China
  • Gujarathi, M. R., Gupta, A., Raman, K. (2011). “Pension Plan Returns and the Firm's Cost of Debt” Presented at the American Accounting Association Annual Meeting San Francisco
  • Gujarathi, M. R. (2011). “Integrated Perspectives: Experiences in Developing and Delivering a Required Course in the MBA Program” Presented at the HBS, IIMA, IIMC Management Education, The Road Ahead (METRA) Ahmedabad, India
  • Gujarathi, M. R., Gupta, A., Raman, K. (2011). “Assumed returns on pension plans and the firm's cost of debt” Presented at the Indian Institute of Management, Bangalore IIM Bangalore Research Seminar Series Bangalore, India
  • Gujarathi, M. R. (2010). “Max-Value Stores, Inc.: Financial Reporting of Gift Cards” Presented at the American Accounting Association Northeast AAA Meeting Burlington, VT
  • Gujarathi, M. R., Gupta, A., Raman, K. (2010). “Pension Plan Returns and the Firm's Cost of Debt” Presented at the Financial Management Association FMA Annual Meeting New York,NY
  • Gujarathi, M. R., Gupta, A., Raman, K. (2010). “Assumed return on pension plans and the firm's cost of debt” Presented at the Binghamton University (SUNY) Binghamton University Research Seminar Binghamton, NY
  • Gujarathi, M. R., Feldmann, D. A. (2005). “Dividend Imputation Systems in Industrialized Countries: An Examination of Relative Tax Burdens” Presented at the Northeast Regional Meeting of the American Accounting Association Tarrytown, NY
  • Gujarathi, M. R., McQuade, R. J. (2001). “Implementing Service-Learning in Intermediate Accounting” Presented at the 2001 Ohio Region Meeting of the American Accounting Association Middlebury Heights
  • Gujarathi, M. R., Barua, S. K. (2001). “Effectiveness of Minimum Tax Legislation and Its Effect on Corporate Financial Reporting: A Comparative Analysis Between U.S. and India” Presented at the Annual Meeting of the American Accounting Association Atlanta, GA
  • Gujarathi, M. R., McQuade, R. J. (2001). “Implementing Service-Learning in Intermediate Accounting” Presented at the Annual Meeting of the American Accounting Association Atlanta, GA
  • Gujarathi, M. R. (2001). “Accrual Accounting for Infrastructure Assets: Implications for Developing Countries” Presented at the Thirteenth Asia-Pacific Conference on International Accounting Issues Rio de Janeiro

    • Reviews

  • Gujarathi, M. R. (2001). International Accounting. , (16) 1 167-68.
  • Gujarathi, M. R. (1993). Financial Accounting. , (8) 2 443-44.
  • Gujarathi, M. R. (1989). Intermediate Accounting. , (4) 2 487-88.

    • Service

    Service: Department

  • Committee Member for Recruiting Committee - Lecturer position 1/1/23 - 7/31/23
  • Committee Member for Accounting Department Research Committee 1/1/23 - Present
  • Committee Member for Recruiting Committee 8/1/22 - 6/30/23
  • Faculty coach for PwC Case Competition 10/28/21 - 10/28/21
  • Departmental representative for Undergraduate Academic Programs Fair 10/19/21 - 10/19/21
  • Task Force Member for GB Revision Task Force 1/1/21 - 12/31/21
  • Committee Chair for MSA Restructuring Financial Reporting Group 1/1/21 - 12/31/21
  • Committee Member for Recruiting Committee attending Miami Rookie Camp 1/1/20 - 12/31/20
  • Mentor (Faculty) for Deloitte FanTAXtic Case competition 11/1/19 - 11/30/19
  • Committee Member for Departmental AACSB Accreditation Committee 1/1/19 - 12/31/20
  • Committee Chair for AC 450 Review Committee 1/1/19 - 12/31/19
  • Committee Chair for Chair, Recruiting Committee 1/1/17 - 12/31/17
  • invited faculty member for Ph. D. Admissions Committee 1/1/17 - 12/31/17
  • Committee Member for AOL Advisory Board 4/1/16 - 12/31/22
  • Mentor (Faculty) for Accountancy department 1/1/16 - 5/31/16
  • Committee Member for Recruiting Committee 1/1/15 - 12/31/16
  • Committee Chair for Tenured Faculty Group-Accounting Department - Present
  • Committee Member for MSA Restructuring Committee 1/1/14 - 12/31/15
  • Committee Member for AACSB Recruiting Chapter Sub-committee 1/1/14 - 12/31/14
  • Featured Speaker for Graduate Accounting Association 2/27/14 - 2/27/14
  • Committee Member for Journal List Committee 1/1/13 - 12/31/15
  • Class visitor for Doctoral Students' Teaching Evaluation 1/1/13 - 12/31/13
  • Mentor (Faculty) for Primaray Adviser 1/1/13 - 12/31/13
  • Committee Chair for Recruiting committee 7/1/12 - 6/30/13
  • Committee Member for Evening MBA Curriculum Meeting 7/1/10 - 6/30/11
  • Course Coordinator for Coordinator of Financial Reporting Courses, Accountancy Department 1/1/08 - 6/30/23
  • Secretary for Secretary, Accountancy Department, Tenured Group 1/1/05 - 12/31/15

    • Service: Public

  • Committee Member for Board of directors, Maanavsewa 1/1/19 - Present
  • Acadmic coordinator for Educators Conference, Brihan Maharashtra Mandal Convention 2013 1/1/12 - 8/31/13

    • Service: Professional

  • for Emerging Markets Case Studies 1/1/24 - Present
  • Editor, Book for Monograph on Reforming Accounting Education in India 1/1/23 - Present
  • Committee Member for AACSB Accreditation committee, Qatar University 1/1/23 - 5/31/23
  • Committee Chair for AAA IAS Outstanding International Accounting Educator Award Committee 7/1/21 - 6/30/24
  • Committee Member for 2021 Notable Contribution and 2021 Distinguished Contributions to Accounting Literature Committee 1/1/20 - 12/31/21
  • for Deloitte Trueblood Seminar 2/1/20 - 2/28/20
  • Editor (Associate), Journal for Journal of International Accounting, Auditing, and Taxation 1/1/19 - Present
  • Committee Member for AAA Council Advocacy Review Committee 1/1/19 - 12/31/21
  • Committee Member for Outstanding Accounting Educator Committee, American Accounting Association 8/1/19 - 7/31/21
  • Editor, Journal for Journal of International Accounting, Auditing, and Taxation 1/1/19 - 12/31/20
  • Committee Member for MSCPA Academic and Career Development Committee 1/1/18 - 12/31/22
  • for Executive Committee of International Accounting Section, AAA 7/1/18 - 6/30/21
  • Committee Member for Governing Council of the American Accounting Association 7/1/18 - 6/30/21
  • Committee Member for Advisory Board of International Accounting Section of AAA 7/1/18 - 6/30/19
  • Committee Chair for Nominations Committee, International Accounting Section of AAA 7/1/18 - 6/30/19
  • Committee Member for Academic and Career Development Committee, Massachusetts Society of CPAs 1/1/17 - Present
  • Committee Member for FARS Section, American Accounting Association, Financial Reporting Policy Committee 8/1/17 - 7/31/20
  • Committee Member for American Accounting Association, Global Engagement Committee 8/1/17 - 7/31/18
  • Committee Member for Auditing Section, American Accounting Association, Innovation in Audit and Assurance Education Award 1/1/17 - 12/31/17
  • Senior Faculty Expert for New Faculty Consortium 2/1/17 - 2/28/17
  • Editor (Associate), Journal for Journal of Accounting Education 1/1/16 - Present
  • Editorial Review Board Member for Journal of International Accounting, Auditing and Taxation 1/1/16 - Present
  • Editorial Review Board Member for Advances in International Accounting 1/1/15 - 12/31/16
  • Committee Member for New Faculty Consortium Committee, American Accounting Association 1/1/14 - 12/31/17
  • Committee Member for Innovation in Accounting Education Award Committee, American Accounting Association 1/1/14 - 12/31/15
  • Committee Member for Outstanding Section Service Award Committee, International Accounting Section, American Accounting Association 1/1/14 - 12/31/15
  • Committee Chair for Co-chair, Mid-year 2015 Meeting, International Accounting Section, American Accounting Association 2/1/14 - 2/28/15
  • Committee Member for Nominating Committee, International Accounting Section 1/1/13 - 12/31/14
  • Editor (Associate), Journal for Issues in Accounting Education 1/1/12 - 12/31/15
  • Committee Member for Outstanding Dissertation Award Committee, International Accounting Section, AAA 2/1/12 - 9/30/12
  • Editorial Review Board Member for Journal of Accounting Education 1/1/10 - Present
  • Committee Chair for International Section, American Accounting Association 7/1/10 - 8/31/11
  • Editorial Review Board Member for Issues in Accounting Education 1/1/10 - 12/31/12
  • Editorial Review Board Member for Review of Accounting and Finance 1/1/09 - Present

    • Service: University

  • Committee Member for Bentley Focus Group on Interfolio 5/1/24 - 7/31/24
  • Panelist for Panelist, Bentley Learning, and Teaching Council Symposium 5/13/24 - 5/13/24
  • for Beta Alpha Psi 11/16/21 - 11/16/21
  • Faculty Fellow for Faculty Fellow, Hoffman Center for Business Ethics 1/1/20 - Present
  • Committee Member for Bentley Retirement Plan Investment Committee 1/1/19 - Present
  • Task Force Member for Bentley Beliefs/Values Working Group 9/1/18 - 12/31/20
  • Committee Member for Mee Family Prize Selection Committee 1/1/19 - 12/31/19
  • Case provider for Bentley Business Bowl 2/1/18 - 12/31/19
  • Committee Member for GB 112/212 Review Committee 1/1/17 - 12/31/17
  • Committee Member for Graduate Waiver Working Group 1/1/14 - 12/31/15
  • Hosted a member of the team for NEASC Visitation Committee 1/1/13 - 12/31/13
  • Committee Member for Promotion and Tenure Committee 7/1/10 - 6/30/11