Research For Inder K. Khurana

Khurana, I.K., and P.N. Michas.  2011.  Mandatory IFRS Adoption and the U.S. Home Bias.  Accounting Horizons (forthcoming).

Boone, J., I. Khurana, I., and K.K. Raman.  Audit Market Concentration and Auditor Tolerance for Earnings Management.  Contemporary Accounting Research (forthcoming).

Albring, S., I. Khurana, A. Nejadmalayer and R. Pereira.  2011.  managerial Compensation and the Debt Placement Decision.  Journal of Corporate Finance 17: pp. 1445-1456.

Albring, S., D. Dhaliwal, I. Khurana, and R. Pereira.  2011.  Short Term Incentive Effects of a Reduction in the NOL Carryback Period.  Journal of American Taxation Association 23(2): 67-88.

Boone, J., I. Khurana, and K.K. Raman.  2011.  Litigation Risk and Abnormal Accruals. Auditing: A Journal of Practice & Theory 30(2):  pp. 231-256.

Francis, J., I. Khurana, X. Martin, and R. Pereira.  2011.  The relative Importance of Firm Incentives Versus Country Factors in the Demand for Assurance Services by Private Entities. Contemporary Accounting Research 28(2):  pp. 487-516.

Boone, J., I. Khurana, I., and K. K. Raman. 2010.  Investor Pricing of CEO Equity Incentives.  Review of Quantitative Finance and Accounting 36(3) pp. 417-435.

Francis, J., I. Khurana, X. Martin, and R. Pereira, 2010.  The Relative Importance of Firm Incentives Versus Country Factors in the Demand for Assurance Services by Private Entities.  Contemporary Accounting Research (forthcoming).

Boone, J., I. Khurana, and K.K. Raman. 2010.  Do the Big 4 and the Second-tier provide Audits of Similar Quality.  Journal of Accounting and Public Policy 29: pp. 330-352.

Dhaliwal, D., Inder K. Khurana, R. Pereira. 2010. Firm Disclosure Policy and the Choice Between Private and Public Debt. Contemporary Accounting Research 27(4): pp. 1-34.

Boone, J., I. Khurana, I., and K.K. Raman. 2009  Litigation Reform, Accounting discretion, and the cost of equity. Journal of Accounting and Contemporary Economics 5(2):  pp. 80-94.

Francis, J., S. Huang, I. Khurana, and R. Pereira. 2009. "Does Corporate Transparency Contribute to Efficient Resource Allocation?," Journal of Accounting Research pp. 943-989.

Francis, J., I. Khurana, X. Martin, and R. Pereira. 2008. Role of Firm-specific and Country-level Incentives for Voluntary IAS Adoptions, European Accounting Review 17: pp. 331-360.

Gupta, M., I. Khurana, and R. Pereira. 2008.  Creditor Rights, Short Maturity Debt, and the Incentive to Manage Earnings, Journal of Law & Economics, 51: pp. 619-639.

Brockman, P., I. Khurana, and X. Martin. 2008.  "Voluntary Disclosures and Share Repurchases," Journal of Financial Economics 89: pp. 175-191.

Khurana, I., R. Pereira, and X. Martin. 2008.  Does Cross-Listing Lead to Higher Firm Growth?  Review of Finance 12: pp. 293-322.

Boone, J., I. Khurana, I., and K.K. Raman.  2008.  Audit Firm Tenure and The Equity Risk Premium, Journal of Accounting, Auditing, and Finance 23:  pp. 115-140.

Khurana, I., K.K. Raman, and D. Wang. 2006.  Does the Threat of Private Litigation Increase The Predictive Ability of Reported Earnigns for Future Cash Flows?  International Evidence, Journal of International Accounting Research 5: pp. 21-40.

Khurana, I., and K.K. Raman.  2006.  Do Investors Care about the Auditor's Economic Dependence on the Client?"  Contemporary Accounting Research 23: pp. 977-1016.

Khurana, I., R. Pereira, and X. Martin.  2006.  Financial Development and the Cash Flow Sensitivity of Cash," Journal of Financial and Quantitative Analysis 41: pp. 787-807.

Khurana, I., R. Pereira, and X. Martin.  2006.  Firm Growth and Disclosure: An Empirical Analysis, Journal of Financial and Quantitative Analysis 41: pp. 357-380.

Francis, J., I. Khurana, and R. Pereira. 2005.  Disclosure Incentives and Effects on Cost of capital Around the World.  the Accounting Review (October):  pp. 1125-1162.

Khurana, I., and K.K. Raman.  2004.  Are Big Four audits in ASEAN Countries of Higher Quality Than Non-big Four Audits?  Asia Pacific Journal of Accounting and Economics pp. 139-165.

Khurana, I., and K.K. Raman.  2004.  Litigation Risk and the Financial Reporting Credibility of Big Four vs. Non-Big Four Audits: Evidence from Anglo-American Countries.  The Accounting Review (April):  pp. 473-495.

Khurana, I., 2003.  Discussion of International Comparative Analysis of the Association Between Board Structure and the Efficiency of value-added by a Firm from its Physical Capital and Intellectual Capital Resources.  The International Journal of Accounting: pp. 493-497.

Khurana, I., and K. Raman. 2003.  Are Fundamentals Priced in the Bond Market?  Contemporary Accounting Research (Fall): pp. 465-494.

Khurana, I.,  R. Pereira, and K. Raman. 2003. Does Analyst Behavior Explain Market Mispricing of Foreign Earnings for US Multinational Firms? Journal of the Accounting, Auditing and Finance (Fall): pp. 453-477.
 

Francis, J., I. Khurana, and R. Pereira. 2003. "Role of Accounting and Auditing in Corporate Governance, and the Development of Financial Markets Around the World"Asia Pacific Journal of Accounting and Economics (June): pp. 1-30.

Khurana, I., and M. Kim. 2003. "Value Relevance of Fair Value Disclosures in the Banking Industry," Journal of Accounting and Public Policy (January/Februrary): pp. 19-42.

Johnson, V., I. Khurana, and J. Reynolds. 2002. "Audit Tenurew and the Quality of Financial Reports," Contemporary Accounting Research (Fall): pp. 637-660.

Khurana, I., R. Pettway, and K. Raman. 2001. "Liability Equivalence of Unfunded Nuclear Decommissioning Costs," Journal of Accounting and Public Policy (Summer): pp. 155-185.

Khurana, I., and B. Lippincott. 2000. "Restructuring and Firm Value: The Effects of Profitability and Restructuring Purpose," Journal of Business, Finance and Accounting (Nov/Dec): pp. 1107-1129.

Huffman, W., I. Khurana, K. Raman, and E. Wilson. 2000. "Governmental Nonaudit Services and Choice of Incumbent/Non-Incumbent CPA Firm," Journal of Public Budgeting, Accounting & Financial Management (Winter): pp. 509-544.

Boatsman, J., I. Khurana, and M. Loudder. 2000. "The Economic Implications of Proposed Changes in the Accounting for Nuclear Decommissioning Costs," The Accounting Horizons (June): pp. 211-233.

Lawrence, C., and I. Khurana. 1997. "Superfund Liabilities and Governmental Reporting Entities: An Empirical Analysis," Journal of Accounting and Public Policy (Summer): pp. 155-186.

Loudder, M., D. Wells and I. Khurana. 1997. "Firms in Which Cash Flows Dominate Earnings in the Valuation Process," Journal of Accounting and Finance Research: pp. 41-50.

Loudder, M., I. Khurana, and J. Boatsman. 1996. Market Valuation of Regulatory Assets In Public Utilities, The Accounting Review (July): pp. 357-373.

Johnson, V., and I. Khurana. 1995. "Auditor Reporting for Bankrupt Companies: The Impact of SAS No. 59," Research in Accounting Regulation: pp. 3-22.

Wilson E., I. Khurana and D. Albrecht. 1995. "Client Financial Condition and Market Reaction to Auditor Changes," Advances in Accounting: pp. 153-168.

Khurana, I. and M. Loudder. 1994. "The Economic Consequences of SFAS 106 on Rate-Regulated Enterprises," The Accounting Review (April): pp. 38-51.

Johnson, V., and I. Khurana. 1994. "Voluntary Disclosures and Rule 144A Private Debt Placements," International Journal of Accounting: pp. 136-145.

Hamill, J., and I. Khurana. 1994. "The Effect of Repeal of the Capital Gain Preference on Venture-Backed Companies," The Journal of Small Business Finance: pp. 97-109.

Johnson, V., and I. Khurana. 1993. "Companies in Trouble: What are the Auditor's Responsibilities?" Journal of Commercial Lending (December): pp. 52-57.

Arunachalam, V., and I. Khurana. 1993. "Public Accounting Certification Programs in Canada and the U.S.A.," Accountant's Journal (October): pp. 80-82.

Arunachalam, V., and I. Khurana. 1993. "Dual Designations: Reciprocity Comes to Accountancy," CA Magazine (September): pp. 28-33.

Arunachalam, V., and I. Khurana. 1992. "An Analysis of the American CPA and Indian CA Certification Programs," Chartered Accountant (November): pp. 383-389.

Loudder, M., I. Khurana, R. Sawyer, C. Cordery, C. Johnson, J. Lowe and R. Wunderle. 1992. The Information Content of Audit Qualifications. Auditing: A Journal of Practice & Theory (Spring): pp. 69-82.

Khurana, I. 1991. "Security Market Effects Associated with SFAS No. 94 Concerning Consolidation Policy," The Accounting Review (July): pp. 611-621.

Schultz, J., J. Meade, and I. Khurana. 1990. "Differences in Accounting Faculty Perceptions of Relative Job Satisfaction," The Accounting Educators' Journal (Summer): pp. 11-22.

Schultz, J., J. Meade, and I. Khurana. 1989. "The Changing Role of Teaching, Research and Service in the Promotion and Tenure Decision for Accounting Faculty," Issues in Accounting Education (Spring): pp. 109-119.



Last Edited: 6/20/2005