Gopal Krishnan

Gopal Krishnan is a Trustee Professor of Accountancy at Bentley University. Before joining Bentley, he was the Chair of the Accounting Department at the Kogod School of Business, American University, Washington, D.C. He has also taught at Lehigh University and George Mason University. He is a Chartered Accountant, Certified Public Accountant, Certified Management Accountant, and a Chartered Global Management Accountant. Professor Krishnan is cited in Who’s Who Among America’s Teachers for his teaching excellence. His research addresses issues concerning auditor independence and audit quality, corporate governance and earnings management. He has published more than sixty articles in accounting and finance journals, including Contemporary Accounting Research, The Accounting Review, Review of Accounting Studies, Journal of Banking & Finance, Journal of the American Taxation Association, Auditing: A Journal of Practice and Theory, Journal of Accounting and Public Policy, Accounting Horizons, Journal of Management Accounting Research, and Journal of Business Ethics. His work has been featured in Bloomberg Businessweek, Accounting Today, CNBC.com, Reuters, CFOWorld, and CFO.com. His coauthored article on a synthesis of audit quality literature was awarded the 2016 Best Paper Award by the Auditing Section of the American Accounting Association. He holds a Ph.D. from the University of North Texas.

Education

• Ph.D. University of North Texas

Teaching Interests

Financial and Managerial Accounting

Research Interests

Audit quality, Audit markets, Corporate governance, Earnings management, Financial reporting, International financial reporting, and Business ethics

Awards and Honors

• 2021, Outstanding Scholarly Contribution Award, Bentley University
• 2017, Co-editor, Accounting Horizons, American Accounting Association
• 2016, Auditing: A Journal of Practice & Theory Best Paper Award, American Accounting Association
• 2013, Best Paper Award, Center for Corporate Reporting & Governance Conference, Cal State, Fullerton
• 2010, Carl R. and Ingeborg Beidleman Research Award, Lehigh University
• 2006, Super CPA educator, Virginia Society of CPAs
• 2005, Who's Who in Business Higher Education, Who's Who in Business Higher Education
• 1998, Who's Who Among America's Teachers, Who's Who Among America's Teachers
• 1998, Who’s Who Among America’s Teachers, Who’s Who Among America’s Teachers

Publications

Journal Articles

• Krishnan, G. V., Brockman, P., Lee, H., Krishnan, G. (2022). Implications of CEO Succession Origin and In-house Experience for Audit Pricing. Journal of Accounting, Auditing, and Finance, (37) 1 173-204.
• Shaw, T., Raithatha, M., Krishnan, G. V., Cordeiro, J. (2021). Did Mandatory CSR Compliance Impact Accounting Conservatism? Evidence from a Natural Experiment. Journal of Contemporary Accounting & Economics.
• Krishnan, G. V., Myllymaki, E., Nagar, N. (2021). Does financial reporting quality vary across firm life cycle?. Journal of Business Finance and Accounting, (48) 5-6 954-987.
• Cho, M., Kwon, S. Y., Krishnan, G. V. (2021). Audit fee lowballing: Determinants, recovery, and future audit quality. Journal of Accounting and Public Policy, (40) 4
• Krishnan, G. V., Yu, W., Wang, C. (2021). Do High Ability Managers Mitigate Litigation Related to Financial Reporting?. Journal of Management Accounting Research, (33) 1 171-196.
• Cho, M., Krishnan, G. V. (2021). Principles-based Accounting Standards and Audit Outcomes: Empirical Evidence. Review of Accounting Studies.
• Krishnan, G. V., Krishnan, G. (2020). Does Regulating Audit Pricing Enhance Audit Quality and the Timeliness of Audit Reporting? The Texas Experience. Journal of Law, Finance, and Accounting, (5) 1 1-64.
• Krishnan, G. V., Zhang, J. (2019). Do Investors Perceive a Change in Audit Quality Following the Rotation of the Engagement Partner?. Journal of Accounting and Public Policy. 38(2) 146-168.
• Chen, L., Krishnan, G. V., Yu, W. (2018). The Relation Between Audit Fee Cuts During the Global Financial Crisis and Earnings Quality and Audit Quality. Advances in Accounting.
• Krishnan, G. V., Peytcheva, M. (2017). An Analysis of Auditors' Risk Assessments and Client Acceptance Decisions for Publicly-Traded Family Firms. Journal of Business Ethics. Forthcoming.
• Cornaggia, K., Krishnan, G. V., Wang, C. (2017). Managerial Ability and Credit Ratings. Contemporary Accounting Research, (34) 4 2094-2122.
• Bhaskar, L., Krishnan, G. V., Yu, W. (2016). “Debt Covenant Violations, Firm Financial Distress, and Auditor Actions”. Contemporary Accounting Research.
• Abernathy, J., Kang, T., Krishnan, G. V., Wang, C. (2016). Is There a Relation Between Residual Audit Fees and Analysts’ Forecasts?". Journal of Accounting, Auditing and Finance.
• Krishnan, G. V., Wang, C. (2015). “The Relation Between Managerial Ability and Audit Fees and Going Concern Opinions”. Auditing: A Journal of Practice & Theory.
• Cho, M., Krishnan, G. V., Cho, H. (). Can We Trust the Trust Words in 10-Ks?. Journal of Business Ethics. Forthcoming.
• Krishnan, G. V., Zhang, J. (). Principles-Based Standards and Conditional Accounting Conservatism. Advances in Accounting. Forthcoming.
• Krishnan, G. V., Krishnan, G. (). Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence from Closer to Home. International Journal of Accounting, (54) 1 Forthcoming.
• Krishnan, G. V., Patatoukas, P., Wang, A. (). Customer-Base Concentration: Implications for Audit Pricing and Quality. Journal of Management Accounting Research . Forthcoming.