Asokan Anandarajan

    Recent Publications

  • Anandarajan, A., S. Chiang, and P. Lee. 2010. R&D tax credit and operating performance: Implications for managers. Management Decision, 48(8): 1198-1211.
  • Anandarajan, A., and I. Hasan. 2010. Value relevance of earnings: Evidence from Middle East and North African countries. Advances in Accounting, 26(2): 270-280.
  • Anandarajan, A., and G. Kleinman. 2010. The impact of cognitive biases on fraudulent behavior: The Leeson case. International Journal of Behavioural Accounting and Finance, 2(1): 40- 55..
  • Leventis, S., P.E. Dimitropoulos and, A. Anandarajan. 2011. Loan loss provision, earnings management and capital management: The case of EU commercial banks. Journal of Financial Services Research, forthcoming.
  • Anandarajan, A., B. Francis, I. Hasan, and K. John. 2011. Value relevance of banks: global evidence. Review of Quantitative Finance and Accounting, 36(1): 33-55.

    Research Publications

    (Chronological Order)
  • Anandarajan A., and M. Christopher. 1987. A Mission Approach to Customer Profitability Analysis. International Journal of Physical Distribution Management (October) Vol.17(7), pp. 55-69.
  • Anandarajan A., and H. Jaenicke. 1995. The Influence of Auditors' Reporting Choices on Loan Officers The Journal of Commercial Lending (May) Vol.77(9), pp.55-59.
  • LaSalle, R., and A. Anandarajan. 1996. Auditors' Views on the Type of Audit Report Issued to Entities with Going Concern Uncertainties. Accounting Horizons (June) Vol. 10(2): pp. 51-72.
  • LaSalle, R. A., A. Anandarajan, and A. Miller. 1996. Empirical Evidence on the Auditor's Choice Between an Unqualified Modified Report with Modified Wording and a Disclaimer of Opinion Attributable to Going Concern Difficulties. Auditing: A Journal of Theory and Practice (Fall) Vol. 15(2), pp. 29-48.
  • LaSalle, R.A., and A. Anandarajan. 1997. Bank Loan Officers' Reactions to Audit Reports Issued to Entities with Litigation and Going Concern Uncertainties. Accounting Horizons (June) Vol.11(2), pp. 33-41.
  • Anandarajan A., J. Wen, and M. Anandarajan. 1997. The Application of Activity Based Costing in a Client Server Environment," Management Accounting (U.K.) (November) Vol.75(10), pp.62-67.
  • Anandarajan, A., W. Ghani, and J. Stagliano. 1997. Empirical Analysis of the Incremental Information Content of SAS No. 59 Going Concern Modified Reports. Indian Accounting Review (December) Vol.1(2), pp.38-48.
  • Kleinman, G., A. Anandarajan, and K. Lawrence. 1998. Forecasting State Tax Revenues: A New Approach. Advances in Business and Management Forecasting JAI Press inc., Vol. 2. pp.157-170.
  • Wen, J., and A. Anandarajan. 1998. A Tool for Chargeback Systems Selection Journal of Information Technology Management Vol. IX(2): pp. 43-51.
  • Kleinman, G., K. Lawrence, and A. Anandarajan. 1998. What Makes for Successful Defined Benefit Pension Plans? An Empirical Look at Pension Plan Characteristics Journal of Pension Planning and Compliance Vol.24(2) pp. 88-106.
  • Anandarajan, M., A. Anandarajan, and J. Wen. 1998. Extranets: A Tool for Cost Control in a Value Chain Framework Industrial Management & Data Systems Vol.98(3), pp. 120-128.
  • Anandarajan A., W. Ghani, and A.J. Stagliano. 1998. Consolidation of nonhomogeneous subsidiaries: the impact of alternative accounting treatments Journal of Accounting and Finance (September) Vol 12(2): pp. 228-241.
  • Wen.J., and A. Anandarajan. 1998. Intranet: a cost reduction tool for corporate publication Industrial Management & Data Systems Vol.98(5), pp. 200-205.
  • Kleinman, G., D.Palmon, and A.Anandarajan. 1998. Auditor independence: a synthesis of theory and empirical research Research in Accounting Regulation Vol. 12, pp. 3-42.
  • Anandarajan, A., and G. Kleinman. 1999. The usefulness of off-Balance sheet variables as predictors of auditors' going concern opinions: An empirical analysis Managerial Auditing Journal Vol. 14(6/7): pp. 273 – 285.
  • Anandarajan, A., and H. J. Wen. 1999. Evaluation of information technology investment Management Decision Vol. 37(3/4): pp. 329-337.
  • Kleinman G, A. Anandarajan, and K. Lawrence. 1999. Defined contribution plans and pension planning: An empirical analysis Journal of Pension Planning and Compliance Vol. 24(4): pp. 32-48.
  • Anandarajan A., and M. Anandarajan. 1999. Modelling the auditor's financial distress decision: A comparison of ANN, ID3, and MDA models International Review of Accounting Vol. 3: pp. 37-56.
  • Anandarajan, M., and A. Anandarajan. 1999. A comparative study of the predictive ability of neural networks for audit report issuance Expert Systems With Applications: An International Journal May, Vol. 16 (4); pp. 385-392.
  • G. Kleinman, K. Lawrence, and A. Anandarajan. 1999. An analysis of the move towards defined contribution plans: Are the rewards for employees commensurate with the risks? Journal of Pension Planning and Compliance (Fall), Vol. 25(3): pp. 61-89.
  • Anandarajan, A., and C. Viger. 1999. Cost management and pricing decisions in the presence of quality cost information: An experimental study with marketing managers Journal of Cost Management January/February Vol. 13(1): pp. 21-29.
  • Anandarajan, A., and C. Sylla. 2000. Examining investments in information technology: A critical appraisal approach. Journal of Cost Management (March/April) Vol.14(2): pp. 5-14.
  • Anandarajan, A., G. Kleinman, and D. Palmon. 2000. Investors' expectations and the corporate information disclosure gap: A perspective. Research in Accounting Regulation Vol. 14: pp. 245-260.
  • Anandarajan, A., R.E. LaSalle, and M. Anandarajan. 2000. Policy issues concerning the choice of a disclaimer in the presence of going concern uncertainties: An empirical analysis. Managerial Auditing Journal Vol. 16(3): pp. 165-175.
  • Kleinman, G., and A. Anandarajan. 2000. Decision making differences between Big six and non-Big six auditing firms: An empirical analysis. Managerial Auditing Vol.15(6): pp. 295-305.
  • Anandarajan, M., P. Lee, and A. Anandarajan. 2001. Bankruptcy prediction of financially stressed firms: An examination of the predictive accuracy of artificial neural networks. International Journal of Intelligent Systems in Accounting, Finance, and Management, 10(2): pp. 69-82.
  • Anandarajan, A., and C. Viger. 2001. The role of quality cost information in decision making: An experimental investigation of pricing decisions. Advances in Management Accounting, 10: .pp. 227-250.
  • Anandarajan.M., G. Arinze, A. Anandarajan, and K. Lawrence. 2002. Forecasting state tax revenues: A new approach. Advances in Business and Management Forecasting, 3: pp. 93-112.
  • Anandarajan, A., I. Hasan, G. Moyes, F. Wulsin, 2002. Gender, ethnicity, and demographic factors influencing promotions to managers for auditors: An empirical analysis. Advances in Public Interest Accounting, Vol. 9: 1-31.
  • Bessel, M., A. Anandarajan, and A. Umar. 2003. Information content, audit reports, and going concern: An Australian study, Accounting and Finance 43(3): 261-182.
  • Moyes, G., and A. Anandarajan. 2002. What kind of CPA detects fraud? Internal Auditing, 17(5): pp. 32-41.
  • Anandarajan, A., C. Viger, and A.P. Curatola. 2002. An experimental investigation of alternative going-concern reporting formats: A Canadian experience. Canadian Accounting Perspectives 1(2): 141-162.
  • Anandarajan, A., I. Hasan, and A.Lozano-Vivas. 2003. The role of loan loss provisions in earnings management, capital management, and signaling: the Spanish experience, Advances in International Accounting Vol. 16: 43-63.
  • Anandarajan, A. and D. Hossain. 2004. Management of earnings by financial institutions in the Indian subcontinent. Research in Banking and Finance 5: 89-108.
  • Viger, C., A. Anandarajan, and A.P. Curatola. 2004. Behavioral implications of alternative going concern reporting formats Advances in Accounting Behavioral Research 7: 51-71.
  • Umar, A., and A. Anandarajan. 2004. Auditors' independence of judgment under pressure, Internal Auditing January/February: 22-32.
  • Umar, A., and A. Anandarajan. 2004. Dimensions of pressures faced by auditors and its impact on auditors' independence, Managerial Auditing Vol. 19(1): 99-116.
  • Anandarajan, A., L. Goodman, G. Kleinman, and D. Palmon. 2004. The international implications of U.S. research on going concern opinions. The ICFAI Journal of Accounting Research Vol. III(1). 33-58.
  • Bessell, M., and A. Anandarajan. How useful are audit reports? 2004. Journal of Banking and Financial Services 118(3): 12-16.
  • Anandarajan, A., I. Hasan, and A. Lozano-Vivas. 2005. Loan loss provision decision: An analysis of Spanish depository institutions. Journal of International Accounting, Auditing and Taxation 14: 55-77.
  • Lee, P., A. Wei, and A. Anandarajan. 2005. Going concern report modeling: A study of factors influencing the auditor's decision. Journal of Forensic Accounting 6(1): 55-76.
  • Moyes, G., and A. Anandarajan. 2006. CPAs perceptions of factors influencing the quality of financial statement audits: substandard performance and impaired independence. Journal of Forensic Accounting Vol VII: 133-162.
  • Chin, C.L., P. Lee, H. Chi, and A. Anandarajan. 2005. Patent citation, R&D spillover and Tobin's q: An empirical study of the Taiwan semiconductor industry. Review of Quantitative Finance and Accounting 26: 67-84.
  • Anandarajan, A., I. Hasan, I. Isik, and C. McCarthy. 2005. The role of earnings and book values in pricing stocks: Evidence from Turkey. Advances in International Accounting 19: 59-90.
  • Anandarajan, A., C.L. Chin, H. Chi, and P. Lee. 2007. The effect of innovative activity on firm performance: The experience of Taiwan. Advances in Accounting 23: 1-30.
  • Becchetti,L., I. Hasan, M. Santoro, and A. Anandarajan. 2007. Analysts' forecasts: Why are they biased? Journal of Corporate Accounting and Finance 18(3): 75-81.
  • Anandarajan, A., I. Hasan, and C. McCarthy. 2007. The use of loan loss provisions for capital and earnings management by Australian banks. Accounting and Finance 47(3) September: 357-380.
  • Anandarajan, A., M. McGhee and A.P. Curatola. 2007. A guide to international transfer pricing. Journal of Corporate Accounting and Finance September / October: 33-41.
  • Ettredge, M., L. Sun, P.Lee, and A.Anandarajan. 2008. Are high deferred tax levels associated with earnings fraud? Auditing: A Journal of Practice & Theory. 27(1): 1-34.
  • Anandarajan, A., R. Belzile, A. Curatola, and C.Viger. 2008. Disclosure versus recognition in stock option reporting: Are sophisticated users' perceptions and judgments influenced by the reporting format? Advances in Accounting Behavioral Research 11: 31-58.
  • Viger, C., R. Belzile, and A. Anandarajan, 2008. Disclosure versus recognition of stock compensation: Effect on the credit decisions of loan officers. Behavioral Research in Accounting 20(1): 93-114.
  • Jiang,A., P.Lee and A.Anandarajan. 2008. The association between corporate governance and earnings quality: Further evidence using the Gov score. Advances in Accounting 24 (2) December: 191-201.
  • Anandarajan,A., G. Kleinman, and D. Palmon. 2008. Auditor independence revisited: The effects of SOX on auditor independence. International Journal of Disclosure and Corporate Governance Vol. 5.(2) (June): 112-1265
  • Anandarajan, A., G. Kleinman, and D. Palmon. 2008. Novice and expert judgment in the presence of going concern uncertainty: The influence of heuristic biases and other relevant factors. Managerial Auditing Journal 23(4/5): 345-366.
  • Ehrlich, M., and A. Anandarajan. 2008. SIVs: Could you survive a financial collapse? Journal of Corporate Accounting and Finance 19(4): 27-36.
  • Ehrlich,M., and A. Anandarajan. 2008. Protecting your firm from foreign exchange risk. The Journal of Corporate Accounting and Finance 19)6): 25-34.
  • Anandarajan,A., L. Becchetti, I. Hasan, and M.I.. Santoro. 2008. The dynamics of the analysts' earnings forecast bias and the stock market boom. Journal of Theoretical Accounting Research 4(10: 3-37.
  • Ehrlich, M., A. Anandarajan, and M. Fossacecca. 2008. Solving treasury problems in an age of global trade. Journal of Corporate Accounting and Finance (Sept/Oct), 20(6): 55-65..
  • Ehrlich, M., A. Anandarajan and B. Chou. 2009. Structured investment vehicles: The unintended consequences of financial innovation. Bank Accounting and Finance Oct/Nov, 22(6): 29-37.
  • W. Jiang, and A. Anandarajan. 2009. Shareholder rights, corporate governance and earnings quality: The influence of institutional investors. Managerial Auditing Journal 24 (8): 767-791.
  • A.Anandarajan and M.Ehrlich. 2009. The Treasurer: How to weather our current crisis. The Journal of Corporate Accounting and Finance Nov/Dec, 21(1): 29-33.
  • Anandarajan,A., G. Kleinman, and D. Palmon. 2010. A theoretical model of cognitive factors that affect auditors' performance and perceived independence. International Journal of Behavioural Accounting and Finance Vol. 1 (3): 239-267.
  • Anandarajan, A., S. Chiang, and P. Lee. 2010. R&D tax credit and operating performance: Implications for managers. Management Decision, 48(8): 1198-1211.
  • Anandarajan, A., and I. Hasan. 2010. Value relevance of earnings: Evidence from Middle East and North African countries. Advances in Accounting, 26(2): 270-280.
  • Anandarajan, A., and G. Kleinman. 2010. The impact of cognitive biases on fraudulent behavior: The Leeson case. International Journal of Behavioural Accounting and Finance, 2(1): 40- 55..
  • Leventis, S., P.E. Dimitropoulos and, A. Anandarajan. 2011. Loan loss provision, earnings management and capital management: The case of EU commercial banks. Journal of Financial Services Research, forthcoming.
  • Anandarajan, A., B. Francis, I. Hasan, and K. John. 2011. Value relevance of banks: global evidence. Review of Quantitative Finance and Accounting, 36(1): 33-55.