University of Southern California

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K.R. Subramanyam
KPMG Foundation Professor of Accounting, Associate Dean of Marshall PhD Program

USC Marshall School of Business
Los Angeles, CA 90089-0808

Phone: 
213-740-5017
krs@marshall.usc.edu
Education: 
PhD, University of Wisconsin; MBA, Indian Institute of Management - Ahmadabad; BCom, Madras University

Overview

K.R. Subramanyam is a prolific and highly cited researcher in financial accounting and auditing who is on the editorial boards of several leading journals. His research has been widely reported in the national and international media and also cited in congressional hearings. He is the recipient of several research awards including the Notable Contribution to the Auditing Literature. Professor Subramanyam teaches financial statement analysis in the MBA program and is an author of a popular text book on the topic. Professor Subramanyam has been actively involved with doctoral students and has placed his students at Stanford and Columbia.

Research

Financial Statement Analysis • 2013
Affiliated bankers on board and conservative accounting • 2012
Are rating agencies misled by earnings management? Evidence from credit watch resolutions • 2012
Accrual quality, bond liquidity, and cost of debt • 2012
Does the option market price predictable patterns in future equity returns? Evidence from accounting anomalies • 2012
Forward Looking Disclosures in the MD&A and the Financial Information Environment • 2012
An investigation of the role of accounting in the credit watch process • 2011
Affiliated bankers on board and conservative accounting • 2011
Accrual quality, bond liquidity, and cost of debt • 2011
Analyst Following and Credit Ratings • 2008
Fair-Value Pension Accounting • 2007
Financial Statement Effects of the Adoption of International Accounting Standards: the Case of Germany • 2007
Does the Stock Market Underreact to Going Concern Opinions? Evidence from the U.S. and Australia • 2007
Earnings, Cash Flows and Ex Post Intrinsic Value of Equity • 2007
Uniformity vs. Flexibility: Evidence from Pricing of the Pension Obligation • 2007
Internal Control Weakness and Implied Cost of Equity: Evidence from SOX Section 404 Certifications • 2007
Financial Statement Analysis • 2006
Financial Statement Analysis • 2003
Going-Concern Judgments: An Experimental test of the Self-Fulfilling Prophecy and Forecast Accuracy • 2003
Regulation FD and the Financial Information Environment: Early Evidence • 2003
Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions • 2002
Reporting Discretion and Private Information Communication through Earnings • 2001
Financial Statement Analysis---Theory, Application and Interpretation • 1999
Is Comprehensive Income Superior to Net Income as a Summary Measure of Firm Performance? • 1999
Auditor Changes and Discretionary Accruals • 1998
The Effect of Auditor Quality on Earnings Management • 1998
Strategic Auditor Behavior an Going Concern Decisions • 1997
Going Concern Status, Earnings Persistence and the Informativeness of Earnings • 1996
The Pricing of Discretionary Accruals • 1996
Uncertain Precision and Market Reactions to Information • 1996