You are in the School of ManagementSchool of Management

Department of School of Management

Anandarajan, Asokan

Contact Info
Title: Professor of Accounting
Email: asokan.anandarajan@njit.edu
Office: 4016 CAB
Hours: Tuesday, Wednesday and Friday 2:30 pm to 4 pm and by appointment
Phone: 973-596-8568
Dept: School Of Management
Webpage: http://web.njit.edu/~anandara/index.html

Academic Interests: management, business, finance, marketing

About Me

 

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.

Education

 

• 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

Not teaching any courses this semester

Courses Taught

 

• 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


Research Interests

 

• 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

 
• Siregar, D. A. Anandarajan, and I. Hasan.  2013.  Commercial banks and value relevance of derivative disclosures after SFAS 133.  Review of Pacific Basin Financial Markets and Policies 16(1) March
 
• Kleinman, G., A. Anandarajan, and D. Palmon 2012.  Who’s to judge?  Understanding issues of auditor independence versus judicial independence.  Accounting, Economics and Law:  A Convivium 2(1): 1-50.
 
• Chiang, P., P. Lee, and A. Anandarajan 2012.  The effect of R&D tax credit on innovation:  A life cycle analysis.  Innovation: Management Policy and Practice 14(4) December 510-523
 
• Chou, B., W.Xu, A. Anandarajan, D. Valenti.  2012.  Is honesty the best policy?  A game theory perspective in auditing International Journal of Behavioral Accounting and Finance 3 (1/2), 88-106.
 

• 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.

 
• Leventis, S., P.E. Dimitropoulos, and A. Anandarajan2012.  Signaling by banks using loan loss provisions: The case of the European Union,  Journal of Economic Studies 39(5): 604-618.
 

• 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.

 
• Xu, W., K. Wang, and A. Anandarajan. 2012.  Quality of reported earnings by Chinese firms:  The influence of ownership structure, Advances in Accounting 28(1): 193-199.
 
• Kleinman, G., and A. Anandarajan. 2011.  Inattentional blindness and its relevance to teaching forensic accounting and auditing.  Journal of Accounting Education, 29(1): 37-49.
 
• Ehrlich, M., and A. Anandarajan.  2011.  International lessons for US housing finance.  The Journal of Corporate Accounting & Finance, 22(6): September/October, 31-38.
 
• Xu, W., A. Anandarajan, and A.Curatola.  2011.  The value relevance of goodwill impairment. Research in Accounting Regulation, 23 (2):  145-148.
 
• Leventis, S., P.E. Dimitropoulos and, A. Anandarajan.  2011.  Loan loss provision, earnings management and capital management:  The case of EU commercial banks.  Journal of Financial Services Research, forthcoming. 
 
• Chiang, S., P. Lee, and A.Anandarajan. 2011.  R&D tax credit and operating performance: Implications for managers.  Management Decision, forthcoming.
 
• Anandarajan, A., B. Francis, I. Hasan, and K. John. 2011. Value relevance of banks: global evidence.     Review of Quantitative Finance and Accounting, 36(1): 33-55.
 
• Bessell, M., and A. Anandarajan.  How useful are audit reports?  2004.  Journal of Banking and Financial Services  118(3):  12-16.
 

• 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.

 
• Umar, A., and A. Anandarajan.  2004.  Dimensions of pressures faced by auditors and its impact on auditors’ independence, Managerial Auditing  Vol. 19(1):  99-116.
 
• Umar, A., and A. Anandarajan.  2004.  Auditors’ independence of judgment under pressure, Internal Auditing  January/February:  22-32.
 
• Viger, C., A. Anandarajan, and A.P. Curatola.  2004.  Behavioral implications of alternative going concern reporting formats  Advances in Accounting Behavioral Research 7:  51-71.
 
• Anandarajan, A. and D. Hossain.  2004.  Management of earnings by financial institutions in the Indian subcontinent.  Research in Banking and Finance  5:  89-108.
 

• 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.

• Moyes, G., and A. Anandarajan.  2002.  What kind of CPA detects fraud?  Internal Auditing, 17(5):  pp. 32-41.
 
• Bessel, M., A. Anandarajan, and A. Umar.  2003.  Information content, audit reports, and going concern:  An Australian study,  Accounting and Finance 43(3):  261-182.
 

• 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.M., G. Arinze, A. Anandarajan, and K. Lawrence.  2002. Forecasting state tax revenues:  A new approach.   Advances in Business and Management Forecasting3:  pp. 93-112.
 

• 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.

 
• Kleinman, G., and A. Anandarajan.  2000.  Decision making differences between Big six and non-Big six auditing firms:  An empirical analysis.  Managerial Auditing  Vol.15(6):  pp. 295-305.
 

• 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. Sylla.  2000.  Examining investments in information technology:  A critical appraisal approach.  Journal of Cost Management  (March/April)  Vol.14(2):  pp. 5-14.
 

• 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, M., and A. Anandarajan. 1999.  A comparative study of the predictive ability of neural networks for audit report issuance  Expert Systems With Applications:  An International Journal  May, Vol. 16 (4);  pp. 385-392.
 

• 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.

 
• Kleinman G, A. Anandarajan, and K. Lawrence.  1999.  Defined contribution plans and pension planning:  An empirical analysis  Journal of Pension Planning and Compliance  Vol. 24(4):  pp. 32-48.
 
• Anandarajan, A., and H. J. Wen.  1999.  Evaluation of information technology investment   Management Decision  Vol. 37(3/4):  pp. 329-337.
 

• 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.

 
• Kleinman, G., D.Palmon, and A.Anandarajan.  1998.  Auditor independence:  a synthesis of theory and empirical research  Research in Accounting Regulation  Vol. 12,  pp. 3-42.
 
• Wen.J., and A. Anandarajan.  1998.  Intranet:  a cost reduction tool for corporate publication  Industrial Management & Data Systems Vol.98(5), pp. 200-205.
 
• Anandarajan A., W. Ghani, and A.J. Stagliano.  1998.  Consolidation of nonhomogeneous subsidiaries:  the impact of alternative accounting treatments  Journal of Accounting and Finance   (September)  Vol 12(2):  pp. 228-241.
 
• Anandarajan, M., A. Anandarajan, and J. Wen.  1998.  Extranets:  A Tool for Cost Control in a Value Chain Framework  Industrial Management & Data Systems  Vol.98(3), pp. 120-128.
 
• Kleinman, G., K. Lawrence, and A. Anandarajan.  1998.  What Makes for Successful Defined Benefit Pension Plans?  An Empirical Look at Pension Plan Characteristics  Journal of Pension Planning and Compliance  Vol.24(2)  pp. 88-106.
 
• Wen, J., and A. Anandarajan.  1998.  A Tool for Chargeback Systems Selection  Journal of Information Technology Management  Vol. IX(2):  pp. 43-51.
 
• Kleinman, G., A. Anandarajan, and K. Lawrence.  1998.  Forecasting State Tax Revenues:  A New Approach.  Advances in Business and Management Forecasting  JAI Press inc., Vol. 2. pp.157-170.
 

• 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., and A. Anandarajan.  1997. Bank Loan Officers’ Reactions to Audit Reports Issued to Entities with Litigation and Going Concern Uncertainties.  Accounting Horizons  (June) Vol.11(2), pp. 33-41.
 
• Anandarajan A., J. Wen, and M. Anandarajan.  1997.   The Application of Activity Based Costing in a Client Server Environment,”  Management Accounting (U.K.)  (November) Vol.75(10), pp.62-67.
 

• 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.

 
• LaSalle, R., and A. Anandarajan.  1996. Auditors’ Views on the Type of Audit Report Issued to Entities with Going Concern Uncertainties.   Accounting Horizons  (June) Vol. 10(2):  pp. 51-72.
 
• Anandarajan A., and H. Jaenicke.  1995.  The Influence of Auditors’ Reporting Choices on Loan Officers  The Journal of Commercial Lending (May) Vol.77(9), pp.55-59.
 
• Anandarajan A. and M. Christopher.  1987.  A Mission Approach to Customer Profitability Analysis.  International Journal of Physical Distribution Management (October) Vol.17(7), pp. 55-69.
 
Published Book

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 

Published Books (Edited)

• 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