Shankar Venkataraman

Shankar Venkataraman

  • Associate Professor, Accounting
  • Ph.D. in Accounting, University of Texas, Austin
  • M.I.M. Thunderbird School of Global Management, Arizona State University
  • P.G.D.M. Indian Institute of Management
  • Grad. CWA Institute of Cost and Works Accountants of India
  • BCOM University of Madras

Teaching Interests

Financial Accounting, Managerial Accounting, Accounting policy, Experimental methods in accounting research

Research Interests

How individuals make decisions using accounting information, how policy interventions impact managers' decision-making processes.

Bio

Shankar Venkataraman received his PhD. in Accounting from the University of Texas at Austin. Prior to his PhD. Shankar worked for nearly 10 years in India and in the United States in banking and consulting. Shankar's research has been published in The Accounting Review, Journal of Accounting Research, The Review of Accounting Studies, Accounting Horizons, and The Journal of Accounting and Public Policy.

Awards and Honors

  • Business Honors Faculty of the Year , Bentley University
  • Brady Family Award for Faculty Teaching Excellence, Georgia Tech. Atlanta, GA
  • Rich Foundation Grant for Incorporating Ethics in the Accounting Curriculum, Georgia Tech. Atlanta, GA
  • Bank of India Prize: Ranked first in the country, Indian Institute of Bankers
  • Godrej and Boyce Scholarship for superior academic performance, Indian Institute of Management, Ahmedabad
  • Institute of Chartered Accountants of India Gold Medal, Ranked first in the university, University of Madras

    • Scholarly Contributions and Creative Productions

    Journal Articles

  • Hales, J., Koka, B., Venkataraman, S. (2025). How Board Monitoring and Mandated Clawbacks Shape Managers’ Use of Discretion: Experimental Evidence. Journal of Management Accounting Research
  • Gujarathi, M., Venkataraman, S. (2025). Testing Times at Teladoc: Goodwill Gone Awry?. Issues in Accounting Education, (40) Issue 3 169-184. (Link)
  • Potsaid, T., Venkataraman, S., Zhou, F. (2023). Payments in Lieu of Taxes (PILOTs): How Characteristics of Requests for PILOTs Impact Nonprofits’ Fairness Perceptions and Likelihood of Compliance. Journal of Accounting and Public Policy (Forthcoming)
  • Potsaid, T., Venkataraman, S. (2022). Trading Restrictions and Investor Reaction to Non-Gains, Non-Losses, and the Fear of Missing Out: Experimental Evidence. Journal of Behavioral and Experimental Finance 33 9-Jan.
  • Church, B., Davis-Nozemack, K., Dhooge, L., Venkataraman, S. (2022). The Impact of Juror Knowledge of Deductibility and Defendants’ Tax Rates on Punitive Damages Awards: Experimental Evidence. Journal of the American Taxation Association
  • Potsaid, T., Venkataraman, S., Zhou, F. (2022). Payments in lieu of taxes (PILOTs): How characteristics of requests for PILOTs impact nonprofits‚Äö√Ñ√¥ fairness perceptions and likelihood of compliance. Journal of Accounting and Public Policy, (41) 4 106978.
  • Ackert, L., Church, B., Venkataraman, S., Zhang, P. (2019). The Joint Impact of Accountability and Transparency on Managers’ Reporting Choices and Owners’ Reaction to those Choices. Journal of Accounting and Public Policy 38 130-145.
  • Tang, M., Venkataraman, S. (2018). How Patterns of Past Guidance Provision Affect Investor Judgments: The Joint Effect of Guidance Frequency and Guidance Pattern Consistency. The Accounting Review 93 327-348.
  • Hales, J., Venkataraman, S., Wilks, J. (2012). Accounting for Lease Renewal Options: The Informational Effects of Unit of Account Choices. The Accounting Review 87 173-197.
  • Christensen, T., Merkley, K., Tucker, J., Venkataraman, S. (2011). Do Managers use Earnings Guidance to Influence Street Earnings Exclusions?. Review of Accounting Studies 16 501-527.
  • Hales, J., Kuang, X., Venkataraman, S. (2011). Who Believes the Hype? An Experimental Examination of How Language Affects Investor Judgments.. Journal of Accounting Research 49 223-255.
  • Hirst, E., Koonce, L., Venkataraman, S. (2008). Management Earnings Forecasts: A Review and Framework. Accounting Horizons 22 315-338.
  • Hirst, E., Koonce, L., Venkataraman, S. (2007). How Disaggregation Enhances the Credibility of Management Earnings Forecasts. Journal of Accounting Research 45 811-837.

    • Case Studies

  • Gujarathi, M. R., Venkataraman, S. (2025). Testing Times at Teladoc: Goodwill Gone Awry?.
  • Gujarathi, M., Venkataraman, S. (2025). Trouble on the Tracks for Thomas, the Tank Engine: Mattel’s Tax Accounting Woes. (Forthcoming)
  • Ferris, K., Venkataraman, S. (1998). Buenos Aires Emobotelladora S.A. International Financial Reporting and Analysis: A Casebook.

    • Presentations

  • Venkataraman, S. (1964). “Share Lending by Retail Investors; Experimental Evidence” Presented at the Bentley University 2024 Bentley Joint Conference - Accounting, Economics, and Finance Waltham MA
  • Potsaid, T., Rupar, K., Venkataraman, S. (2023). “How Do Retail Investors Evaluate the Credibility of Directionally Inconsistent Analyst Revisions? Experimental Evidence” Presented at the Bayes Business School, City University of London 4th Analyst Research conference Athens
  • 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
  • Dorries, E., Smith, A., Venkataraman, S. (1964). “The Costs and Benefits of Disclaiming Aspirational ESG Statements: Experimental Evidence” Presented at the Bentley University 2023 Bentley SAC Workshop Waltham MA
  • Potsaid, T., Rupar, K. K., Venkataraman, S. (2022). “How Credible Are Inconsistent Analyst Revisions? Experimental Evidence” Presented at the American Accounting Association 2022 Accounting Behavior and Organziations Research Conference Phoenix, AZ
  • Potsaid, T., Venkataraman, S. (1964). “How Credible Are Inconsistent Analyst Revisions? Experimental Evidence” Presented at the American Accounting Association 2022 Accounting Behavior and Organizations Research Conference Phoenix, AZ
  • 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
  • Potsaid, T., Venkataraman, S., Zhou, F. (2021). “Payments in Lieu of Taxes (PILOTs): How Characteristics of Requests for PILOTs Impact Nonprofits‚Äô Fairness Perceptions and Likelihood of Compliance” Presented at the American Accounting Association Annual Meeting 2021 Online
  • Potsaid, T., Venkataraman, S. (1964). “Trading restrictions and investor reaction to non-gains, non-losses, and the fear of missing out: Experimental evidence” Presented at the Bentley University 2021 Bentley SAC Workshop Waltham MA
  • Potsaid, T., Venkataraman, S., Zhou, F. (1964). “Payments in Lieu of Taxes (PILOTs): How Characteristics of Requests for PILOTs Impact Nonprofits’ Fairness Perceptions and Likelihood of Compliance” Presented at the American Accounting Association 2021 American Accounting Association Annual Meeting Online
  • Potsaid, T., Venkataraman, S., Zhou, F. (1964). “Payments in Lieu of Taxes (PILOTs): How Characteristics of Requests for PILOTs Impact Nonprofits’ Fairness Perceptions and Likelihood of Compliance.” Presented at the George Mason University 2021 Annual Behavioral Tax Symposium Online
  • Potsaid, T., Venkataraman, S., Zhou, F. (2020). “Payments in Lieu of Taxes (PILOTs): Experimental Evidence on How Characteristics of Requests for PILOTs Impact Nonprofits‚Äô Fairness Perceptions and Likelihood of Compliance” Presented at the Bentley University SAC workshop online
  • Venkataraman, S. (1964). “The Impact of Juror Knowledge of Deductibility and Defendants’ Tax Rates on Punitive Damages Awards: Experimental Evidence” Presented at the Bentley University 2019 Bentley SAC Workshop Waltham MA
  • Venkataraman, S. (1964). “The Impact of Juror Knowledge of Deductibility and Defendants’ Tax Rates on Punitive Damages Awards: Experimental Evidence.” Presented at the American Accounting Association 2019 Accounting Behavior and Organizations Research Conference Providence
  • Venkataraman, S. (1964). “The Impact of Juror Knowledge of Deductibility and Defendants’ Tax Rates on Punitive Damages Awards: Experimental Evidence.” Presented at the George Mason University 2019 Annual Behavioral Tax Symposium Washington DC

    • Service

    Service: Department

  • Committee Member for Research Committee 2022-10-01 - Present
  • Committee Chair for PwC Case Challenge 2022-10-01 - 2022-10-31
  • Principal Advisor to Tenure-Track Faculty for Advisor: Tenure-Track Faculty 2022-03-01 - Present
  • Committee Member for Curriculum Revision 2022-01-01 - Present
  • Committee Member for PhD. Comprehensive Exams 2022-01-01 - Present
  • Task Force Member for PhD. recruiting 2022-01-01 - Present

    • Service: Professional

  • Editorial Review Board Member for Behavioral Research in Accounting 2023-06-01 - 2026-06-01
  • Editorial Review Board Member for Advances in Accounting 2022-01-01 - Present
  • Conference/Workshop Session Chair for American Accounting Association 2022-03-01 - 2022-08-01
  • Conference/Workshop Session Chair for 2022: American Accounting Association Annual Meeting: ABO Section: Section Liaison 2022-03-01 - 2022-08-01
  • Editor, Journal for Accounting Horizons 2021-06-01 - Present
  • Committee Member for External Dissertation Committee Member 2020-06-01 - 2022-06-30
  • Discussant for 2020: American Accounting Association Annual Meeting 2020-08-01 - 2020-08-31
  • Discussant for 2020: Indian Institute of Management; Bangalore: Accounting Research Conference 2020-07-01 - 2020-07-31
  • Discussant for 2019: Accounting Behavior and Organizations Section: American Accounting Association 2019-10-01 - 2019-10-31
  • Discussant for 2019: American Accounting Association Annual Meeting 2019-08-01 - 2019-08-31
  • PhD. Comprehensive Exams External Grader for External Grader: Georgia Tech. 2019-06-01 - 2019-06-30
  • Editor (Associate), Journal for Vikalpa: The Journal for Decision Makers 2018-07-01 - Present
  • Editorial Review Board Member for Accounting Horizons 2018-06-01 - 2021-06-01
  • Editorial Review Board Member for The Accounting Review 2017-06-01 - Present
  • Committee Member for External Dissertation Committee Member: Georgia Tech. 2016-06-01 - 2019-09-30

    • Service: Ph.D. Advising

  • Supervisor 2023/02 - Present
  • Supervisor 2022/01 - Present
  • Supervisor 2019/01 - 2023/03

    • Service: University

  • Committee Member for Teaching & Scholarly Activities Committee 2024-01-01 - 2025-12-31
  • Committee Member for Academic Affairs Committee 2022-09-01 - Present
  • Committee Member for Search Committee: General Counsel & VP 2023-01-01 - 2023-12-31
  • Committee Member for Gallup-Bentley :Force for Good" Survey 2022-06-01 - 2022-10-31
  • Committee Member for Curriculum Policy Committee 2021-09-01 - 2022-09-30
  • Committee Member for Strategic Positioning Committee: Culture & Values 2021-10-01 - 2022-03-31
  • University Senate for Faculty Senate 2020-09-01 - 2023-04-30
  • Committee Member for Selection Committee: Associate Dean for DEI 2021-01-01 - 2021-12-31
  • Committee Member for Board of Trustees Student Affairs 2020-01-01 - 2021-12-31
  • Committee Member for Commencement Speaker Committee 2020-01-01 - 2021-12-31