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Gopal Krishnan, CPA, CMA, CISA

Gopal Krishnan, Ph.D. holds the Joseph R. Perella and Amy M. Perella Chair

Department of Accounting:  Professor

Education
  • Indian Merchants' Chamber, D. Com.
  • Sam Houston State University, M.B.A.
  • University of North Texas
Gopal Krishnan holds the Joseph R. and Amy M. Perella Chair in Accounting at Lehigh University. Before joining Lehigh, he held the Northern Chapter of the Virginia Society of Certified Public Accountants Professorship in Public Accounting at George Mason University. He has also taught at The City University of Hong Kong, The Hong Kong Polytechnic University, Nanyang Technological University, and University of Manitoba. He is a Chartered Accountant, Certified Public Accountant, Certified Management Accountant, and a Certified Information Systems Auditor. He holds a Ph.D. from the University of North Texas. He has published nearly fifty articles in accounting and finance journals. He was a recipient of the Carl R. and Ingeborg Beidleman Research Award and cited in Who's Who Among America's Teachers for his teaching excellence. He serves on the American Accounting Association's Auditing Section Research Committee.
Research Interests
  • Corporate governance
  • Auditor independence, audit quality, and audit pricing
  • Earnings management and accrual quality
  • Financial statement fraud
Selected Publications and Working Papers
 
"How Do Auditors View Managers, Disclosure Strategy: The Effect of Earnings Guidance on Audit Fees" forthcoming, Journal of Accounting and Public Policy (with Mikhail Pevzner and Partha Sengupta).
 
"Pro Forma Disclosures, Audit Fees, and Auditor Resignations" forthcoming, Journal of Accounting and Public Policy (with Long Chen and Mikhail Pevzner).
 
"Audit Quality and the Market Valuation of Banks' Allowance for Loan Losses" forthcoming, Accounting Perspectives (with Kiridaran Kanagaretnam, Gerald Lobo, and Robert Mathieu).

“Audit Fees and Book-Tax Differences” forthcoming, Journal of the American Taxation Association, Spring 2012 (with Michelle Hanlon and Lillian Mills).

“Is There an Association Between Earnings Management and Auditor-Provided Tax Services?” Journal of the American Taxation Association, Fall 2011, (with Gnanakumar Visvanathan).

“Further Evidence on Knowledge Spillover and the Joint Determination of Audit and Non-Audit Fees” Managerial Auditing Journal, Vol. 26, No. 3, 2011, pp. 230-247  (with Wei Yu).

“How Do Auditors Perceive Recognized vs. Disclosed Lease and Pension Obligations? Evidence from Fees and Going Concern Opinions” in press, International Journal of Auditing, (with Partha Sengupta).

“An Empirical Analysis of Auditor Independence in the Banking Industry” The Accounting Review, Vol. 85, November 2010, pp. 2011-2046 (with Kiridaran Kanagaretnam and Gerald Lobo).

“Is The Market Valuation of Bank Loan Loss Provisions Conditional on Auditor Reputation?” Journal of Banking and Finance, Vol. 33, June 2009, pp. 1039-1047 (with Kiridaran Kanagaretnam and Gerald Lobo). 

“Do Auditors Price Audit Committee’s Expertise? The Case of Accounting vs. Non-Accounting Financial Experts” Journal of Accounting, Auditing & Finance, Vol. 24, No. 1 Winter 2009, pp. 115-144 (with Gnanakumar Visvanathan).

“The Value-Relevance of Cash Flows and Accruals: The Role of Investment Opportunities” The Accounting Review, Vol. 83, No. 4 July 2008, pp. 997-1040 (with Krishna Kumar).

“Does the SOX Definition of an Accounting Expert Matter? The Association Between Audit Committee Directors’ Accounting Expertise and Accounting Conservatism” Contemporary Accounting Research, Vol. 25, No. 3 Fall 2008, pp. 827-857 (with Gnanakumar Visvanathan).

“Inventory Policy, Accruals Quality and Information Risk” Review of Accounting Studies, Vol. 13, No. 2-3, September 2008, pp. 369-410 (with Bin Srinidhi and Nancy Su).

“Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation” Contemporary Accounting Research, Vol. 25, No. 2, Summer 2008, pp. 499-531 (with Keith Jones and Kevin Melendrez).

Reporting Internal Control Deficiencies in the Post Sarbanes-Oxley Era: The Role of Auditors and Corporate Governance” International Journal of Auditing, Lead article, Vol. 11, July 2007, pp. 73-90 (with Gnanakumar Visvanathan).

“The Role of External Monitoring in Firm Valuation: The Case of R&D Capitalization” Journal of International Accounting Research Vol. 6, No. 2 December 2007, pp. 83-107 (with Irene Tutticci and Majella Percy).

“Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Non-Audit Fees” Auditing: A Journal of Practice & Theory, Vol. 26, November 2007, pp. 117-142 (with Ferdinand Gul and Bikki Jaggi).

“Getting to the Bottom Line: An Exploration of Gender and Earnings Quality” Journal of Business Ethics, Vol. 78, Issue 1-2, March 2008, pp. 65-76 (with Linda Parsons).

“Did Earnings Conservatism Increase for Former Andersen Clients?” Journal of Accounting, Auditing & Finance, Vol. 22, Iss. 2, Summer 2007, pp. 141-163.

“Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?” Contemporary Accounting Research, Vol. 22, Iss. 1, Spring 2005, pp. 165-193.


 

 

 
Office Information
Office: RBC 338
Phone: 610-758-2816
Email: gok208@lehigh.edu
Courses Taught
  • ACCT 151 - Financial Accounting I
 
 
 
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