Recognized as a leading accounting scholar, Dr. K.K. Raman joined the UTSA College of Business as the inaugural holder of the Glenn L. and Sally P. Ramsdell Memorial Chair in Accounting in Fall 2012. He also serves as professor in the Department of Accounting. Raman previously was the O.J. Curry Professor of Accounting at the University of North Texas.
His research interests are in the areas of financial reporting, auditing and the pricing of information risk in global capital markets. He is widely published and has over 30 articles in leading academic journals including Contemporary Accounting Research, Journal of Accounting Research and The Accounting Review.
Raman is a member of the editorial board of the Journal of Accounting and Public Policy and the Journal of International Accounting Auditing and Taxation. He has also served as an Academic Fellow with the Governmental Accounting Standard Board.
He holds a Ph.D. in accounting from Indiana University, an MBA in finance from the Indian Institute of Management and a bachelor’s of economics from the University of Calcutta.
- Financial reporting
- Pricing of Information risk in global capital markets
“Audit Market Concentration and Auditor Tolerance of Earnings Management,” with J. Boone and I. Khurana, Contemporary Accounting Research,forthcoming.
“Religiosity and Tax Avoidance,” with J. Boone and I. Khurana, Journal of the American Taxation Association, forthcoming.
“CFO/CEO-board Social Ties, Sarbanes Oxley, and Earning Management,” with G. Krishnan, K. Yang and W. Yu, Accounting Horizons, Vol. 25, No. 3, September 2011, pp. 537-557.
“Litigation Risk and Abnormal Accruals,” with J. Boone and I. Khurana, Auditing: A Journal of Practice & Theory, Vol. 30, No. 2, May 2011, pp. 231-256.
“Investor Pricing of CEO Equity Incentives,” with J. Boone and I. Khurana, Review of Quantitative Finance and Accounting, Vol. 36, No. 3, April 2011, pp. 417-435.
“Do the Big 4 and the Second-tier Firms Provide Audits of Similar Quality?” with J. Boone and I. Khurana, Journal of Accounting and Public Policy, Vol. 29, No. 4, July-August 2010, pp. 330-352.
“Litigation Reform, Accounting Discretion, and the Cost of Equity,” with J. Boone and I. Khurana, Journal of Contemporary Accounting and Economics, Vol. 5, No. 2, December 2009, pp. 80-94.
“Audit Firm Tenure and the Equity Risk Premium,” with J. Boone and I. Khurana, Journal of Accounting Auditing and Finance Vol. 23, No. 1, Winter 2008, pp. 115-140.
“Do Investors Care About the Auditor’s Economic Dependence on the Client?” with I. Khurana, Contemporary Accounting Research, Vol. 23, No. 4, Winter 2006, pp. 977-1016.
“Litigation Risk and the Financial Reporting Credibility of Big Four vs. Non-Big Four Audits: Evidence from Anglo-American Countries,” with I. Khurana, The Accounting Review, Vol. 79, No. 2, April 2004, pp. 473-495.
“Are Fundamentals Priced in the Bond Market?” with I. Khurana, Contemporary Accounting Research, Vol. 20, No. 3, Fall 2003, pp. 465-494.
“Governmental Audit Procurement Practices and Seasoned Bond Prices,” with E. Wilson, The Accounting Review, Vol. 69, No. 4, October 1994, pp. 517-538.