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D-Index & Metrics

Business and Management

D-Index
51
Citations
15737
World Ranking
919
National Ranking
398

Economics and Finance

D-Index
51
Citations
15737
World Ranking
1304
National Ranking
790

Overview

Kannan Raghunandan is affiliated with Florida International University in the United States and primarily works within the field of Business, Management, and Accounting. Their research contributions emphasize the subfields of Accounting, Strategy and Management, Management Information Systems, and Finance.

The researcher's work has appeared frequently in the following publication venues:

  • Current Issues in Auditing
  • International Journal of Auditing
  • SSRN Electronic Journal
  • Accounting Horizons
  • Journal of Accounting and Public Policy

Key topics explored in Raghunandan's publications include:

  • Auditing, Earnings Management, Governance
  • Corporate Finance and Governance
  • Corporate Governance and Financial Management
  • Financial Distress and Bankruptcy Prediction
  • Risk Management in Financial Firms
  • Financial Reporting and Valuation Research
  • Accounting and Organizational Management

Recent papers authored or co-authored by Raghunandan highlight various aspects of auditing and financial reporting. These include:

  • "Abnormal disclosure tone and going concern modified audit reports," 2020, Journal of Accounting and Public Policy
  • "Are going-concern issues disclosed in audit reports associated with subsequent bankruptcy? Evidence from the United States," 2020, International Journal of Auditing
  • "Auditor Tenure Disclosure and Shareholder Ratification Voting," 2021, Accounting Horizons
  • "Restating Internal Control Reports Following Financial Statement Restatements: Determinants and Consequences," 2021, Contemporary Accounting Research
  • "Related Party Transactions and Audit Fees: Indian Evidence," 2024, Auditing A Journal of Practice & Theory

Raghunandan frequently collaborates with other scholars, including:

  • Dasaratha V. Rama
  • Narendra Nath Kushwaha
  • Paul Tanyi
  • Abhinav Anand
  • M Jayadev

Best Publications

  • Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions

    Mark L. DeFond;K. Raghunandan;K.R. Subramanyam

  • Auditor Tenure and Audit Reporting Failures

    Marshall A. Geiger;K. Raghunandan

  • The Association between Audit Committee Characteristics and Audit Fees

    Lawrence J. Abbott;Susan Parker;Gary F. Peters;K. Raghunandan

  • Evidence on the Joint Determination of Audit and Non‐Audit Fees

    Scott Whisenant;Srinivasan Sankaraguruswamy;K. Raghunandan

  • Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures

    Maria Ogneva;K. R. Subramanyam;K. Raghunandan

  • Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing

    K. Raghunandan;Dasaratha V. Rama;William J. Read

  • Enhancing Audit Committee Effectiveness

    Dorothy A. McMullen;K. Raghunandan

  • SOX Section 404 Material Weakness Disclosures and Audit Fees

    K. Raghunandan;Dasaratha V. Rama

  • Audit Reporting for Going-Concern Uncertainty: A Research Synthesis

    Elizabeth Carson;Neil L. Fargher;Marshall A. Geiger;Clive S. Lennox

  • An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees*

    Lawrence J. Abbott;Susan Parker;Gary F. Peters;K. Raghunandan

  • Factors Associated with U.S. Public Companies' Investment in Internal Auditing

    Joseph V. Carcello;Dana R. Hermanson;K. Raghunandan

  • Determinants of Audit Committee Diligence

    K. Raghunandan;Dasaratha V. Rama

  • Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit Opinions

    Mark L. DeFond;Kannan Raghunandan;K.R. Subramanyam

  • Recent Changes in the Association between Bankruptcies and Prior Audit Opinions

    Marshall A. Geiger;K. Raghunandan;Dasaratha V. Rama

  • Initial Evidence on the Association between Nonaudit Fees and Restated Financial Statements

    K. Raghunandan;William J. Read;J. Scott Whisenant

  • Changes in Internal Auditing During the Time of the Major US Accounting Scandals

    Joseph V. Carcello;Dana R. Hermanson;K. Raghunandan

  • Audit Fees for Initial Audit Engagements Before and After SOX

    Hua Wei Huang;K. Raghunandan;Dasaratha Rama

  • Firm Characteristics and Voluntary Management Reports on Internal Control

    Scott N. Bronson;Joseph V. Carcello;K. Raghunandan

  • Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality

    Mai Dao;K . Raghunandan;Dasaratha V. Rama

  • Bankruptcies, Audit Reports, and the Reform Act

    Marshall A. Geiger;K. Raghunandan

  • Internal Control Weakness and Cost of Equity: Evidence from SOXSection 404 Disclosures

    Maria Ogneva;Kannan Raghunandan;K.R. Subramanyam

Frequent Co-Authors

Dasaratha V. Rama
Dasaratha V. Rama Florida International University
Joseph V. Carcello
Joseph V. Carcello University of Tennessee at Knoxville
Dana R. Hermanson
Dana R. Hermanson Kennesaw State University
Clive S. Lennox
Clive S. Lennox University of Southern California
Mark L. DeFond
Mark L. DeFond University of Southern California

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