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Ganesh Krishnamoorthy

Professor of Accounting

404 Hayden Hall
617-373-4651
g.krishnamoorthy@neu.edu

Education

PhD in Accounting, University of Southern California, Los Angeles
MS in Accounting, Bowling Green State University, Ohio
Master in Commerce, University of Delhi, India
Professional accounting certification in the US (CPA) and in India (CA)

Research and Teaching Interests

His primary areas of research interest include corporate governance, audit judgment, and internal auditing.

Awards and Honors

Harold A. Mock Professorship, Northeastern University, Accounting Group. (September 2009).

Nominated for Northeastern University Excellence in Teaching Award, Northeastern University. (April 2009).

Innovation in Auditing and Assurance Education Award, American Accounting Association (January 2008).

Gerald Feldman Fellow, College of Business Administration. (September 14, 2006).

Patrick F. and Helen C. Walsh Research Professor, College of Business Administration, Northeastern University. (2005).

Faculty Research Development Grant, College of Business Administration, Northeastern University. (2004).

He has received awards and grants for his work from institutions such as The Institute of Internal Auditors, PriceWaterhouseCoopers, The Deloitte & Touche Foundation, Ernst & Young, and Harcourt General, among others. He was also the recipient of the Michael J. Barrett Doctoral Dissertation Grant from the IIA Research Foundation.

Selected Publications

Krishnamoorthy, G., Wright, A., Cohen, J., Gaynor, L. (2011). The Impact On Auditor Judgments of CEO Influence On Audit Committee Independence. Auditing: A Journal of Practice & Theory, November, 129-147.

Cohen, J., Krishnamoorthy, G., Wright, A. (2010). Corporate Governance in the Post Sarbanes-Oxley Era: Auditors’ Experiences. Contemporary Accounting Research, 27(3), 751-786.

Bedard, J., Falsetta, D., Krishnamoorthy, G., Omer, T. (2010). Voluntary Disclosure of Auditor-Provided Tax Service Fees. Journal of the American Taxation Association, 32(1), 59-77.

Cohen, J., Krishnamoorthy, G., Wright, A. (2008). "Form Vs. Substance: The Implications For Auditing Practice and Research of Alternative Perspectives On Corporate Governance." To appear in Auditing: A Journal of Practice & Theory, November.

Cohen, J., Gaynor, L., Krishnamoorthy, G., Wright, A. (2008). "The Practice Implications of Research Findings Regarding Communications Between Auditors, Boards, and Audit Committees." Current Issues in Auditing, 1(2), 1-8.

Cohen, J., Krishnamoorthy, G., Wright, A. (2008). "Waste Is Our Business, Inc.: The Impact of Non-financial Information in the Audit Planning Process." Journal of Accounting Education, 26(3), 166-178.

Krishnamoorthy, G., Maroney, J., O Hogartaigh, C. (2008). "20-F Reconciliations and Investment Recommendations by Financial Professionals." Journal of Business Research, 61(Issue 4 , April 2008), 355-362.

Cohen, J., Gaynor, L., Krishnamoorthy, G., Wright, A. (2007). "Auditor Communications With The Audit Committee And The Board Of Directors: Policy Recommendations And Opportunities For Future Research." Accounting Horizons, 21(2), 165-187.

Cohen, J., Krishnamoorthy, G., Wright, A. (2007). "The Impact of Roles of the Board on Auditors' Risk Assessments and Program Planning Decision." Auditing: A Journal of Practice & Theory, 26(1), 91-112.

Krishnamoorthy, G., Cohen, J., Wright, A. (2005). "Dynamic Data: Corporate Governance and the Quality of financial Reporting." Issues in Accounting Education.

Krishnamoorthy, G., (2004). “The Corporate Governance Mosaic and Financial Reporting Quality.” (with Jeff Cohen and Arnie Wright). Journal of Accounting Literature.

Krishnamoorthy, G., (2002). “A Multi-Stage Approach to External Auditor's Evaluation of the Internal Audit Function.” Auditing: A Journal of Practice & Theory (March): 95-121.

Krishnamoorthy, G., (2002). “Audit Committee Effectiveness and Financial Reporting Quality: Implications for Auditor Independence” (with Jeff Cohen and Arnie Wright). Australian Accounting Review (November): 3-13.

Krishnamoorthy, G., (2002). “Auditor’s Views on Audit Committees and Financial Reporting Quality” (with Jeff Cohen and Arnie Wright). The CPA Journal (October): 56-57.

Krishnamoorthy, G., (2002). “Corporate Governance and the Audit Process” (with Jeff Cohen and Arnie Wright). Contemporary Accounting Research (Winter): 573-94.

Krishnamoorthy, G., (2001). “A Cascaded Inference Model for Evaluation of the Internal Audit Report.” Decision Sciences (Summer): 499-520.

Krishnamoorthy, G., (2000). “Evidence on the Effect of Financial and Non-Financial Trends on Analytical Review” (with Jeff Cohen and Arnie Wright). Auditing: A Journal of Practice & Theory(Spring): 27-48.

Selected Presentations

Krishnamoorthy, G. (Presenter & Author), Maroney, J. (Presenter & Author), Hogan, B. (Presenter & Author), Research Workshop, "Pro Forma to GAAP Reconciliations and the Impact of Framing on Investment Decisions,” Northeastern University, Boston. (October 21, 2010).

Krishnamoorthy, G. (Presenter & Author), Maletta, M. (Author Only), Northeast Regional Conference, "The Role of Internal Audit in the Financial Statement Audit: The Contingent Effects of Board Independenceand Audit Committee Effectiveness,” American Accounting Association, Burlington, VT. (October 15, 2010).

Hoitash, U. (Presenter & Author), Wright, A. (Author Only), Krishnamoorthy, G. (Author Only), Cohen, J. (Author Only), Annual meeting, "The association between audit committee industry expertise and financial restatements,” American Accounting Association, San Diego. (August 2, 2010).

Krishnamoorthy, G., PCAOB Academic Conference, Public Company Accounting Oversight Board, Washington, D.C. (April 2010).

Krishnamoorthy, G., Wright, A., Research Workshop, "The Impact of the Substance of Audit Committee Independence and Management Incentives on Audit Judgments," Northeastern University, Boston, MA.

Wright, A. (Author Only), Hoitash, U. (Presenter & Author), Krishnamoorthy, G. (Author Only), Cohen, J. (Author Only), Auditing Section Midyear Meeting, "The association between audit committee industry expertise and financial restatements,” American Accounting Association, San Diego. (January 18, 2010).

Wright, A. (Author Only), Krishnamoorthy, G. (Presenter & Author), Cohen, J. (Presenter & Author), Gaynor, L. (Author Only), Auditing Section Midyear Meeting, "The Impact of the Substance of Audit Committee Independence and Management Incentives On Auditor Judgments," American Accounting Association, San Diego. (January 18, 2010).

Hoitash, U., Krishnamoorthy, G., Wright, A., Accounting Research Workshop, "The association between audit committee industry expertise and financial restatements,” Northeastern University, Boston, MA. (November 2009).

Krishnamoorthy, G., Wright, A., Accounting, Behavior, & Organizations Research Conference, "The Impact of the Substance of Audit Committee Independence and Management Incentives on Auditor Judgments,” American Accounting Association, Seattle, WA. (October 9, 2009).

Cohen, J., Krishnamoorthy, G., Hayes, C., Monroe, G., Wright, A. (Presenter & Author), American Accounting Association Annual Meeting, "Experiences of Directors on the Impact of Sarbanes Oxley on the Financial Reporting Process," American Accounting Association, New York City. (August 3, 2009).

Cohen, J., Krishnamoorthy, G., Hayes, C., Monroe, G., Wright, A. (Presenter & Author), International Symposium on Auditing Research, "Experiences of Directors on the Impact of Sarbanes Oxley on the Financial Reporting Process," International Symposium on Auditing Research, Maastricht, the Netherlands. (June 27, 2009).

Cohen, J., Gaynor, L., Krishnamoorthy, G., Wright, A. (Presenter & Author), University of Nevada at Las Vegas Accounting Research Workshop, "The Impact of the Substance of Audit Committee Independence and Management Incentives On Auditor Judgments," University of Nevada at Las Vegas, Las Vegas. (April 3, 2009).

Cohen, J., Krishnamoorthy, G., Hayes, C., Monroe, G., Wright, A. (Presenter & Author), Nyenrode University Accounting Workshop, "Experiences of Directors on the Impact of Sarbanes Oxley on the Financial Reporting Process," Nyenrode University, Amsterdam, the Netherlands. (February 11, 2009).

Krishnamoorthy, G. (Presenter & Author), Midyear Auditing Conference, "The Role of Internal Audit in the Financial Statement Audit: The Contingent Effects of Board Independence and Audit Committee Effectiveness," American Accounting Association, St. Petersburg, FL. (January 17, 2009).

Cohen, J. (Author Only), Krishnamoorthy, G. (Author Only), Wright, A. (Presenter & Author), Annual Meeting, "Corporate Governance in the Post Sarbanes-Oxley Era: Auditors' Experiences," American Accounting Association, Anaheim, CA. (August 10, 2008).

Krishnamoorthy, G. (Presenter & Author), EAA Congress, "Auditor Experiences of Corporate Governance in the Post Sarbanes-Oxley Era," European Accounting Association, Rotterdam, The Netherlands.

Krishnamoorthy, G. (Presenter & Author), Seminar Series Speaker, "Auditor Experiences of Corporate Governance in the Post Sarbanes-Oxley Era," Institute of Internal Auditors, Houston.

Krishnamoorthy, G. (Presenter & Author), Corporate Governance Seminar Series, "Auditor Experiences of Corporate Governance in the Post Sarbanes-Oxley Era," Arizona State University, West, Phoenix, AZ.

Wright, A. (Presenter & Author), Krishnamoorthy, G. (Presenter & Author), Cohen, J. (Presenter & Author), Midyear Meeting, "Corporate Governance and the Audit Process: Post Sarbanes-Oxley," Auditing Section of the American Accounting Assoc, Austin, Texas.

Krishnamoorthy, G., Wright, A., International Symposium for Audit Research, "Corporate Governance and the Audit Process: Post Sarbanes-Oxley," Shanghai, China.

Krishnamoorthy, G., Rotary Club Speaker Series, "Ph.D. in Business: Opportunities & Challenges," Rotary Club, Chennai, India.

Krishnamoorthy, G., 5th International Business Research Conference, "The Effects of Board Independence and Audit Committee Effectiveness on the Role of Internal Audit in Financial Statement Audit.," Dubai.

Krishnamoorthy, G. (Presenter Only), American Accounting Association, "Teaching Corporate Governance," Annual Meeting, Washington D.C..

Krishnamoorthy, G. (Presenter Only), Auditing Section Midyear Conference, "Discussion of paper: Auditor Report Lag, Audit Partner Rotation and Audit Firm Rotation: Evidence from Australia by Kam Wah Lai, Hong Kong Polytechnic University and Leo Cheuk, City University of Hong Kong.," American Accounting Association, Los Angeles, CA.

Krishnamoorthy, G., American Accounting Association Midyear (25th Anniversary) Meeting of the Auditing Section, "Does auditor provided nonaudit services improve audit effectiveness or impair independence? Discussion of paper by Jennifer Joe and Scott VanderVelde.," American Accounting Association, New Orleans, LA.

Krishnamoorthy, G., Conference on Corporate Governance and Investment in Transitioning Economies, "Corporate Governance and Auditors' Program Planning Judgments," Gorbachev Foundation of North America.

Krishnamoorthy, G., Federation of Schools of Accountancy/Deloitte & Touche Faculty Consortium, "Corporate Governance: Synergies between Research and Teaching," Chicago, IL.

Krishnamoorthy, G., Midyear Meeting of the American Accounting Association Auditing Section, "The Impact of Type of Corporate Board on Auditors' Program Planning Judgments and the Resolution of a Contentious Accounting Issue," Accounting Association Auditing Section, Huntington Beach.

Krishnamoorthy, G., "Corporate Governance and Auditors' Program Planning Judgments," Indian Institute of Management, Bangalore, India.

Krishnamoorthy, G., Northeast Regional Meeting, "Audit Committee Effectiveness and Financial Reporting Quality: Implications for Auditor Independence," American Accounting Association, Providence, RI.

Krishnamoorthy, G., Midyear Meeting of the American accounting Association Auditing Section, "Audit Committee Effectiveness and Financial Reporting Quality," American accounting Association, Orlando, FL.

Krishnamoorthy, G., Annual Meeting of the American Accounting Association, "Corporate Governance and the Audit Process," American Accounting Association, Atlanta, GA.

Krishnamoorthy, G., Midyear Meeting of the American Accounting Association Auditing Section, "Corporate Governance and the Audit Process," American Accounting Association.

Industry and Academic Experience

Professor Krishnamoorthy has extensive work experience in public accounting and in industry that spans several countries including India, Liberia (West Africa), and the United States.

Professional Services

Professor Krishnamoorthy is a member of several editorial boards, including the American Accounting Association, the Journal of Business Research, the International Journal of Accounting, Auditing and Performance Evaluation, and the International Journal of Auditing. He has served as an invited panelist at several national and international forums including the Boston Stock Exchange, US Federation of Schools of Accountancy, the American Accounting Association, among others.

Recent Press

Feature article on CFO.com (January 2008)

Featured article on CFO.com (October 24, 2007)

Mailing Address

Ganesh Krishnamoorthy
406 Hayden Hall
Northeastern University
360 Huntington Avenue
Boston, Massachusetts 02115-5000