Dr. Asokan Anandarajan received his PhD from Drexel University, Philadelphia in 1995. He is currently a professor of accounting and information systems at NJIT. He is a British qualified Chartered Management Accountant (CMA). His research interests relate to judgment and decision making in accounting. Professor Anandarajan´s primary research investigates value relevance of reported earnings by companies and factors influencing value relevance on a global scale. His other research interests include corporate governance and techniques to detect accounting fraud. His teaching interests include, Financial accounting, Managerial accounting and accounting information systems. He has published papers in journals including, Auditing: A Journal of Practice and Theory, Accounting Horizons, Accounting and Finance, Advances in Accounting, Advances in Accounting Behavioral Research, Behavioral Research in Accounting, International Journal of Intelligent systems in Accounting, Finance and Management, Journal of Financial Services Research, Review of Quantitative Finance and Accounting among others.
• Ph.D. Accounting (Major) Statistics (Minor). Drexel University, PA ,1995• M.Phil. Accounting and Marketing. Cranfield University (Cranfield, England), 1986• MBA. Accounting and Finance. Cranfield University (Cranfield, England), 1984• BS. Business Administration. Colombo University (Sri Lanka), 1981
Honors & Awards
• Fall 2003: Recipient of Provost’s Master Teacher Award for track record of teaching excellence • Fall 2000: Recipient of NJIT Teaching Excellence Award for Excellence in Teaching in the Lower Undergraduate Category • Fall 1999: Recipient of NJIT Honorable Mention Award for Excellence in Teaching in the Lower Undergraduate Category. (The Honorable Mention Award is designed to acknowledge only those recipients who were extremely close to the first place winner.)
Courses I Teach
• ACCT 615 Managerial Accounting • ACCT 501 Accounting Foundations for Managers• ACCT 435 Intermediate Accounting II• ACCT 425 Intermediate Accounting I• ACCT 315 Management Accounting• ACCT 115 Basic Financial Accounting• ACCT 116 Financial Accounting II
• Developing Models to test Earnings Management and Reported Earnings Quality• Corporate Governance and its impact on Reported Earnings Quality • R&D Tax Credit and its impact on Firms’ operating performance and innovation• Company Lifecycle and its moderating effect on the efficacy of the R&D Tax Credit
Publications & Projects
Recent Research Publications
• Chiang, P. Lee, and A. Anandarajan. 2013. Corporate governance and innovative success: An examination of the moderating influence of a firm’s life cycle stage. Innovation, Management policy & Practice. 15(4): 538-522
• Anandarajan, A., G. Kleinman, and D. Palmon. 2012. Is non audit services a suitable proxy for auditor independence in the post SOX period? Research in Accounting Regulation October 24(2): 105-111.
• Alali, F., A. Anandarajan and W. Jiang. 2012. The effect of corporate governance firm’s credit ratings: further evidence using governance score in the United States. Accounting and Finance 52(2): 291-313.
• 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.
• 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., 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, 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.
• 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., 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., 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.
• 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., 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.
• 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 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, A., and G. Kleinman. 1999. The usefulness of off-Balance sheet variables as predictors of auditors’ going concern opinions: An empirical analysis Managerial AuditingJournal Vol. 14(6/7): pp. 273 – 285.
• 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.
• 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.
Anandarajan, A., and G. Kleinman. International Auditing Standards in the United States: Comparing and Understanding Standards for ISA and PCAOB. Business Experts Press 2015. ISBN 978-1-60649-612-1
• Business Intelligence Techniques in Accounting: published by Springer Press (edited by Anandarajan, A., Anandarajan M., and C.A. Srinivasan).
• e-Research collaboration: Theory, techniques and challenges. Springer Press, New York (edited by Anandarajan, A., and M. Anandarajan. 2010