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Krishna R. Kumar

Krishna R. Kumar

Title: Benjamin Franklin Professor of Accountancy
Department: Accountancy
Address: Funger Hall 601U
Phone: (202) 994-5976
Email: kkumar@gwu.edu

Curriculum vitae: CV

Degrees:
Ph.D., Columbia University, 1988
M.B.A., Indian Institute of Management, 1976
B.S., Indian Institute of Technology, 1974

Area of Expertise: Financial Accounting; Management Compensation; Economic Analysis of Accounting; Auditing Issues

Selected Publications:

"The value-relevance of cash flows and accruals: The role of investment opportunities" (with Gopal V. Krishnan, George Mason University), The Accounting Review, Volume 83 Number 3, 2008.

The information content of the deferred tax valuation allowance, (with Gnanakumar Visvanathan, George Mason University), The Accounting Review, Volume 78 Number 2, 2003.

On the use of intra-industry information to improve earnings forecasts, (co-authored with William Baber, GWU, and Jong-Dae Kim, Chung-Buk University, Korea), the Journal of Business Finance and Accounting, Volume 26 Numbers 9 & 10, 1999.

The explanatory power of earnings levels versus earnings changes in the context of executive compensation (co-authored with co-authored with William Baber, GWU, and Sok-Hyon Kang, Yale University), The Accounting Review, Volume 74 Number 4, 1999.

"Accounting earnings and executive compensation: the role of earnings persistence" (co-authored with William Baber, GWU, and Sok-Hyon Kang, Carnegie Mellon University), Journal of Accounting and Economics, Volume 25 Number 2, 1998.

"Client Security Price Reactions to the Laventhol and Horwath Bankruptcy," Journal of Accounting Research (with W. Baber and T. Verghese, The George Washington University), Volume 33, Number 2, Autumn 1995.

"The Magnitudes of Financial Statement Effects and Accounting Choice: The Case of the Adoption of SFAS 87" (with A. Ali, New York University), Journal of Accounting and Economics, Volume 18 Number 1, July 1994.

"Earnings Management at the Time of Adoption of SFAS 87" (with A. Ali, New York University), Journal of Accounting, Auditing and Finance, Volume 8 Number 4 (New Series), Fall 1993.

Editorial Positions: Editorial Board Member of Accounting Horizons and Review of Accounting and Finance.

Current Research: “Auditor capacity stress and audit quality: Market-based evidence from Andersen’s indictment” (with Stephen C. Hansen and Mary W. Sullivan, GWU).

“Was Andersen less than its Peers?: A Comparative Analysis of Audit Quality” (with Lucy Lim, GWU).

Grants: Dean’s Scholar, School of Business, 2005-06.

J. Wendell and Louise Crain Research Fellowship from the School of Business and Public Management, The George Washington University, 2003.