Abhijit Barua

Florida International University - School of Accounting

Professor

University Park

11200 SW 8th Street

Miami, FL 33199

United States

SCHOLARLY PAPERS

5

DOWNLOADS
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SSRN RANKINGS

Top 33,923

in Total Papers Downloads

1,744

SSRN CITATIONS
Rank 15,136

SSRN RANKINGS

Top 15,136

in Total Papers Citations

33

CROSSREF CITATIONS

43

Scholarly Papers (5)

1.

Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items

The Accounting Review, Vol. 85, No. 4, pp. 1303–1323, July 2010
Number of pages: 39 Posted: 05 Oct 2009 Last Revised: 07 Sep 2010
University of Oklahoma - Steed School of Accounting, Florida International University - School of Accounting, University of Texas at Dallas - Naveen Jindal School of Management and University of Oklahoma
Downloads 557 (60,921)
Citation 4

Abstract:

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Classification shifting, special items, earnings thresholds, accruals manipulation constraints

2.

Earnings Management Using Discontinued Operations

Number of pages: 43 Posted: 27 Aug 2008 Last Revised: 12 Jun 2012
Abhijit Barua, Steve Lin and Andrew M. Sbaraglia
Florida International University - School of Accounting, University of Memphis and Florida International University
Downloads 518 (66,622)
Citation 13

Abstract:

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Classification shiftin, discontinued operatons

3.

Audit Report Lags after Voluntary and Involuntary Auditor Changes

Accounting Horizons, Vol. 24, No. 4, 2010
Number of pages: 33 Posted: 11 Apr 2011 Last Revised: 02 Apr 2014
Paul Tanyi, Kannan Raghunandan and Abhijit Barua
University of North Carolina (UNC) at Charlotte - Department of Accounting, Florida International University (FIU) - School of Accounting and Florida International University - School of Accounting
Downloads 478 (73,587)
Citation 6

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Arthur Andersen, Audit Report Lag, Mandatory Auditor Rotation, Voluntary Auditor Change

4.

Are Audit Fees Discounted in Initial Year Audit Engagements?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 56 Posted: 06 Dec 2019
Abhijit Barua, Clive S. Lennox and Aneesh Raghunandan
Florida International University - School of Accounting, University of Southern California and London School of Economics
Downloads 191 (195,390)
Citation 7

Abstract:

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auditing; audit pricing; audit fee discounting; audit quality; initial-year audits

5.

Financial Versus Operating Liability Leverage and Audit Fees

International Journal of Auditing, Vol. 23, Issue 2, pp. 231-244, 2019
Number of pages: 14 Posted: 22 May 2020
Florida International University - School of Accounting, affiliation not provided to SSRN and Florida International University (FIU)
Downloads 0 (794,698)
Citation 1
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audit fees, audit risk, financing leverage, operating liability leverage