College of Business
Florida International University
Modesto A. Maidique Campus
11200 S.W. 8th St, MANGO 342
Miami, FL 33199
Phone: (305) 348-3404
Email: baruaa@fiu.edu
Abhijit Barua
Doctoral Director for the School of Accounting
Professor, School of Accounting
College of Business
Florida International University
Modesto A. Maidique Campus
11200 S.W. 8th St, MANGO 342
Miami, FL 33199
Phone: (305) 348-3404
Email: baruaa@fiu.edu
Education
Ph.D. in Business Administration
Louisiana State University, Baton Rouge, Louisiana
Master of Business Administration
University of Dhaka, Ramna, Bangladesh
Master of Commerce in Accounting
University of Chittagong, Chittagong, Bangladesh
Bachelor of Commerce in Accounting
University of Chittagong, Chittagong, Bangladesh
Areas of Expertise
- Teaching in Financial Accounting and Managerial Accounting
Courses Taught
- Accounting for Decisions
- Accounting for Managers
- Accounting Research Methods on Capital Markets
- Dissertation Preparation
- Environment of Accounting and Auditing
- Evaluation of Financial Reports, Business Analysis and Valuation
- Financial Accounting I
- Financial Reporting and Analysis
- Ph.D. Dissertation
- Standards and Principles of Financial Accounting
Publications
Barua A., Kim J., & Yi S.
(2022).
Earnings management through financing activities: Evidence from early debt extinguishments.
Journal of Corporate Accounting and Finance
, 33()
.
Zhao, F., Barua, A., & Kim, J.
(2022).
Consolidation of off-balance sheet entities and investment efficiency.
Accounting Research Journal
, 35(3)
.
- Barua, A., Lennox, C., & Raghunandan, A. (2020). Are audit fees discounted in initial year audit engagements? Journal of Accounting and Economics, 69(2-3).
- Barua, A., Hossain, M., & Rama, D. (2019). Financial versus operating liability leverage and audit fees. International Journal of Auditing, 23(2).
- Lobanova, O., Barua, A., Mishra, S., & Prakash, A. J. (2019). Informativeness of Earnings in Dual-Class Firms: An Empirical Investigation of the Quality of Earnings and the Information Environment. Review of Accounting and Finance, 18(3).
- Barua, A., & Kim, J. H. (2017). Reporting Order of Financial Statements in SEC Filings: Evidence from 10-K Filings of S&P 500 Entities. Research in Accounting Regulation, 29(2).
- Barua, A., Raghunandan, K., & Rama, D. V. (2017). Shareholder Votes on Auditor Ratification and Subsequent Auditor Changes. Accounting Horizons, 31(1).
- Barua, A. (2013). Early extinguishment of debt: Rational debt management or earnings management? The CPA Journal, 83(5).
- Barua, A., & Smith, A. L. (2013). SEC enforcement releases and audit fees. Managerial Auditing Journal, 28(2).
- Singhvi, M., Rama, D. V., & Barua, A. (2013). Market Reactions to Departures of Audit Committee Directors. Accounting Horizons, 27(1).
- Barua, A., & Lin, S. (2010). Earnings management using discontinued operations. The Accounting Review, 85(5).
- Barua, A., Davidson, L. F., Rama, D. V., & Thiruvadi, S. (2010). CFO gender and accruals quality. Accounting Horizons, 24(1).
- Barua, A., Rama, D. V., & Sharma, V. (2010). Audit committee characteristics and investment in internal auditing. Journal of Accounting and Public Policy, 29(5).
- Barua, A., Wheatley, C. M., & Yan, Y. (2010). Internal control opinions and auditor resignations. Journal of Forensic & Investigative Accounting, 2(2).
- Fan, Y., Barua, A., Cready, W. M., & Thomas, W. B. (2010). Managing earnings using classification shifting: Evidence from quarterly special items. The Accounting Review, 85(4).
- Tanyi, P., Raghunandan, K., & Barua, A. (2010). Audit report lags after voluntary and involuntary auditor changes. Accounting Horizons, 24(4).
- Barua, A., Legoria, J., & Moffitt, J. S. (2006). Accruals management to achieve earnings benchmarks: A comparison of pre-managed profit and loss firms. Journal of Business Finance and Accounting, 33(5-6).