Image: Vairam Arunachalam

Vairam Arunachalam

Director, School of Accountancy & PricewaterhouseCoopers/Joseph A. Silvoso Distinguished Professor Accountancy
303 Cornell Hall
12:30-2:00 Monday and Tuesday; or by appointment

Professor Vairam Arunachalam serves as Director of the School of Accountancy & PricewaterhouseCoopers / Joseph A. Silvoso Distinguished Professor. His research and teaching interests are in the areas of fraud examination, forensic accounting, and information systems. He is a member of the American Accounting Association, Institute of Management Accountants, and Association for Certified Fraud Examiners. He is a winner of several campus-wide teaching awards, including Mizzou's William T. Kemper Fellowship for Teaching Excellence (1999), Excellence in Teaching with Technology Award (2005), and the Governor's Award for Excellence in Teaching (2007). He is also a recipient of the Trulaske College of Business' O'Brien Excellence in Teaching Award (1996), Outstanding Faculty Service Award (2001), and Distinguished Research Fellowship Award (2004).

Professor Arunachalam is a Past President (2000-2001) of the American Accounting Association - Information Systems Section, and served on the Board of Directors of the Institute of Management Accountants (IMA) from 2002-2004. He has served as a Director in the IMA Research Foundation from 2004-2008 and as Chair of the IMA Research Foundation from 2010-2012. Professor Arunachalam has also served as an academic member of the Board of the Accounting Program Leaders Group (APLG) and as a member of the Higher Education Advisory Committee of the Association of Certified Fraud Examiners (ACFE). He served as a member of the Board of the Missouri Society of CPAs (MOCPA) from 2013-2015, its Strategic Planning Committee for 2013-2014, 2017 and 2018, and its Education Foundation Board for 2018-2019. Professor Arunachalam is currently a member of the Board of Advisors for the Department of Accountancy in the Gies College of Business at the University of Illinois at Urbana-Champaign. He is also a member of the Board of Regents of the Institute of Certified Management Accountants (ICMA) for 2014-2020. He has been a member of and chaired several AACSB accounting accreditation review teams.

Professor Arunachalam is a 2001 Boeing Faculty Fellow and served as MU's campus liaison for the SAP University Alliance from 1998 to 2005. In 2004, he received grants from PwC and i2 Inc. for developing a forensic accounting course that merges fraud examination and information systems. This has since led to regular course offerings in the area for accountancy students at Mizzou, the creation of a student chapter of the ACFE, and the establishment of some high profile speaker series (e.g., Orin Ethics SymposiumDawdy Speaker Series) for the benefit of Mizzou students, faculty, alumni, and professionals. More recently, Professor Arunachalam has been involved with the KPMG Master of Accounting with Data & Analytics program and the Online Master of Accountancy program at Mizzou.

Professor Arunachalam has also taught management accounting to graduate business students and business executives in Vietnam. He has published several research articles in journals such as Accounting, Organizations and Society;Organizational Behavior and Human Decision Processes; Journal of Information Systems; Behavioral Research in Accounting; and Journal of Applied Social Psychology.


B.A. Com, Loyola College, 1983; M.Acc., University of Georgia, 1985; Ph.D., University of Illinois, 1991; Certified Management Accountant (CMA); Certified Fraud Examiner (CFE)


Journal Articles

V. Arunachalam, C. Chan, J. Prather-Kinsey, P. R. Wheeler, "Management Control Systems: A Cross-Cultural Analysis," Journal of International Business and Cultural Studies, forthcoming.

Beck, G., M. Farkas, V. Arunachalam, and P. Wheeler, "Decision-Aids for Non-Expert Decision Makers: An Experimental Investigation of Performance and Learning," Journal of Accounting & Organizational Change, forthcoming.

L. Schiffel, K. Smith, and V. Arunachalam, "Impacts of Nonfinancial Performance Measures on Health Insurance Decision-Making," International Journal of Management Accounting Research, Vol. 4, No. 2, Fall 2015, pp. 159-181.

Beck, G., R. Limor, V. Arunachalam, and P. Wheeler, "The Effect of Changes in Decision Aid Bias on Learning: Evidence of Functional Fixation," Journal of Information Systems, Vol. 28, No. 1, Spring 2014, pp. 1-25.

Dougherty, T.W., Dreher, G.F., Arunachalam, V., & Wilbanks, J.E. (2013). Mentor status, occupational context, and protégé career outcomes: Differential returns for males and females, Journal of Vocational Behavior, 83, pp. 514-527.

Dougherty, T.W., Dreher, G.F., Arunachalam, V., & Wilbanks, J.E. (2013). Mentor status, occupational context, and protégé career outcomes: Differential returns for males and females, Journal of Vocational Behavior, 83, pp. 514-527.

W. E. Lee, V. Arunachalam, and D. Schmidt, “Effects of Alternative Short-Session Training Methods on Fraud Detection: A Performance and Efficiency Assessment,” Journal of Forensic & Investigative Accounting, Vol. 5, Issue 1, January - June 2013, pp.126-150.

Wheeler, P., and V. Arunachalam, "The Effects of Multimedia on Cognitive Aspects of Decision Making," International Journal of Accounting Information Systems, Vol. 10, No. 2, June 2009, pp. 97-116.

J. Wall, V. Arunachalam, and R. Callister, "Third-Party Dispute Resolution in India and the United States," Journal of Applied Social Psychology, Vol. 38, No. 12, December 2008, pp. 3075-3100.

Wheeler, P., and V. Arunachalam, "Confirmation Bias in Information Search Strategies in Tax Research," Behavioral Research in Accounting, Vol.20(1), 2008, pp. 131-145.

Arunachalam, V., "Electronic Data Interchange: An Evaluation of Alternative Organizational Forms," Accounting, Organizations and Society, Vol.29, 2004, pp.227-241.

Mauldin, E. and V. Arunachalam. 2002. “An Experimental Examination of Alternative Forms of Web Assurance for Business-to-Consumer E-commerce” Journal of Information Systems (Supplement): 33-54.

Arunachalam, V., B. Pei, and P. Steinbart, "Impression Management with Graphs: Effects on Choices," Journal of Information Systems, Fall 2002, pp. 183-202. (Winner of the American Accounting Association-Information Systems Section 2002 Mid-Year Meeting Best Research Paper Award.)

Arunachalam, V., and G. Beck, "Functional Fixation Revisited: The Effects of Feedback and a Repeated Measures Design on Information Processing Changes in Response to an Accounting Change," Accounting, Organizations and Society, Vol. 27/1-2, 2002, pp. 1-25.

Arunachalam, V., Lytle, A.L., & Wall, J.A. Jr. "An Evaluation of Two Mediation Techniques, Negotiator Power, and Culture in Negotiation," Journal of Applied Social Psychology, Vol. 31, No. 5, July 2001, pp.951-980.

Stein, D., V. Arunachalam, and L. Rittenberg, "Electronic Commerce System Sophistication and the Audit Process: Insights from Information Systems Auditors," Information Systems Control Journal, January 2001, pp. 33-38.

Arunachalam, V., "Organizational Issues in AIS Academe," Review of Accounting Information Systems, Fall 2000, pp. 99-101.

Sriram, R., V. Arunachalam, and D. Ivancevich, "EDI Adoption and Implementation: An Examination of Perceived Operational and Strategic Benefits, and Controls," Journal of Information Systems, Spring 2000, pp. 37-52.

Arunachalam, V., J. Wall, and C. Chan, "Hong Kong versus U.S. Negotiations: Effects of Culture, Alternatives, Outcome Scales, and Mediation," Journal of Applied Social Psychology, Vol. 28, No. 14, July 1998, pp. 1219-1244.

Arunachalam, V., W. Dilla, M. Shelley, and C. Chan, "Market Alternatives, Third Party Intervention, and Third Party Informedness in Negotiation," Group Decision and Negotiation, March 1998, pp. 81-107.

Arunachalam, V., J. Sweeney, and J. Kurtenbach, "The Relationship Between Cognitive Problem-Solving Style and Task Structure in Affecting Student Performance," The Accounting Educators' Journal, Vol.IX, No.1, June 1997, pp.1-13.

Arunachalam, V., "Electronic Data Interchange: Issues in Adoption and Management," Information Resources Management Journal, Vol. 10, No. 2, Spring 1997, pp.22-31.

Arunachalam, V., and B. Daly, "An Empirical Investigation of Judgment Feedback and Computerized Decision Support in a Prediction Task," Accounting, Management and Information Technologies, Fall 1996, pp.139-156.

Arunachalam, V., and W. Sasso, "Cognitive Processes in Program Comprehension: An Empirical Analysis in the Context of Software Reengineering," Journal of Systems and Software, Vol.34, No.3, September 1996, pp.177-189.

Stone, D., V. Arunachalam, and J. Chandler, "An Empirical Investigation of Knowledge, Skill, Self-Efficacy, and Computer Anxiety in Accounting Education," Issues in Accounting Education, Vol.11, No.2, Fall 1996, pp.345-376.

Arunachalam, V., "Electronic Data Interchange: An Analysis of Adoption, Uses, Benefits, and Barriers," Journal of Systems Management, March/April 1995, pp.60-64.

Arunachalam, V., and W. Dilla, "Judgment Accuracy and Outcomes in Negotiation: A Causal Modeling Analysis of Decision-Aiding Effects," Organizational Behavior and Human Decision Processes, Vol.61, No.3, March 1995, pp. 289-304.

Arunachalam, V., and B. Daly, "The Effects of Judgment Feedback in an Earnings Prediction Task Using Accounting Information," Advances in Accounting Information Systems, 1995, pp.63-99.

Macy, G., and V. Arunachalam, "Management Accounting Systems and Contingency Theory: In Search of Effective Systems," Advances in Management Accounting, 1995, pp.63-86.

Arunachalam, V., and C. Lawrence, "International Comparisons of Professional Training in Management Accounting: The Case of Canada and the U.S.," Journal of International Accounting, Auditing & Taxation, December 1994, pp. 251-270.

Arunachalam, V., and I. Khurana, "Public Accounting Certification Programmes in Canada and the U.S.A.," Accountants' Journal, October 1993, pp. 80-82.

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

Arunachalam, V., and I. Khurana, "American CPA and Indian CA Certification Programmes: An Analysis," The Chartered Accountant, November 1992, pp. 383-389.

Arunachalam, V., and W. Dilla, "Computer-Mediated Communication and Structured Interaction in Transfer Pricing Negotiation," Journal of Information Systems, Fall 1992, pp.149-170.

Arunachalam, V., "Tax Shelter Investments: A Systems Approach," Georgia Journal of Accounting, Spring 1985, pp.215-225.


Aswini Mishra, Vairam Arunachalam, & Debasis Patnaik (Eds.), "Current Issues in the Economy and Finance of India", ICEF 2018, Springer, 2018.