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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. Dr.
Krishnan’s research addresses issues concerning auditor independence and audit quality,
corporate governance, earnings management, fraud, ethics, and business value of information
technology. He has published more than forty articles in accounting and finance journals.
Recent Publications:
“CFO/CEO-Board Social Ties, Sarbanes Oxley, and Earnings Management” forthcoming,
Accounting Horizons (with K.K. Raman, Ke Yang, and Wei Yu).
“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” in press, Managerial Auditing Journal (with Wei Yu).
“Earnings Management and Market Liquidity”, in press, Review of Quantitative Finance and
Accounting (with Asli Ascioglu, Shantaram Hegde, and John McDermott).
“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).
“Are Nonaudit Services Associated with Firm Value? Evidence from Financial Information
System Related Services” Accounting and Finance Vol. 49, September 2009, pp. 519-617 (with
Kam-Wah Lai).
“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).