Gopal Krishnan

Gopal Krishnan holds the Northern Chapter of the Virginia Society of Certified Public Accountants Professorship in Public Accounting at the School of Management, George Mason University, Virginia. 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.

He has taught a variety of courses at the undergraduate and graduate levels, including Accounting Information Systems, Accounting Theory, Advanced Accounting, Auditing, Business Valuation, Corporate Financial Reporting, Cost Accounting, Intermediate Accounting, International Accounting, IT Auditing, and Managerial Accounting. He has taught at The City University of Hong Kong, The Hong Kong Polytechnic University, Nanyang Technological University, and University of Manitoba. He currently teaches in the M.B.A., Executive M.B.A., and the M.S. in Accounting Programs at Mason. He is cited in "Who's Who Among America's Teachers" for his teaching excellence. He was named a super CPA educator by the Virginia Society of CPAs in 2006.

Dr. Krishnan has consulted with the World Bank on international financial reporting issues. He has also served as the director of Graduate Business Programs of the School of Management. He currently serves on the Board of Directors of the Northern Chapter of the VSCPAs and the Audit Committee of the Board of Visitors of George Mason University.

Dr. Krishnan's research addresses issues concerning auditor independence, audit quality, audit fees, business value of information technology, corporate governance, earnings management, and fraud. Examples of his recent publications are: "Getting to the Bottom Line: An Exploration of Gender and Earnings Quality", Journal of Business Ethics, forthcoming (with Linda Parsons); "Did Earnings Conservatism Increase for Former Andersen Clients?", Journal of Accounting, Auditing and Finance, forthcoming; "Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?", Contemporary Accounting Research, Spring 2005; and "The Association Between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings", Journal of Accounting, Auditing and Finance, Summer 2005.

His ongoing research projects include, the relation between audit fees and abnormal bank loan loss provisions; how auditors use the information about off-balance sheet obligations; the relation between the audit committee's financial expertise and conservatism; ability of the discretionary accrual models to predict fraud; analysis of audit quality of second tier auditors; how auditors balance litigation risk and fees, and others.

Dr. Krishnan has published thirty articles in accounting and finance journals such as Accounting and Business Research, Accounting Horizons, Auditing: A Journal of Practice and Theory, Contemporary Accounting Research, Journal of Accounting, Auditing and Finance, Journal of Business Ethics, Journal of Business Finance and Accounting, Journal of Information Systems, Journal of International Accounting Research, Journal of Multinational Financial Management, and Review of Quantitative Finance and Accounting.