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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

MANAGEMENT ACCOUNTING

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

Anandarajan, A., I. Hasan, and A. Lozano-Vivas. 2005. Loan loss provision decision: An analysis of Spanish depository institutions. Journal of International Accounting, Auditing and Taxation 14: 55-77. • Lee, P., A. Wei, and A. Anandarajan. 2005. Going concern report modeling: A study of factors influencing the auditor´s decision. Journal of Forensic Accounting 6(1): 55-76.

• Moyes, G., and A. Anandarajan. 2006. CPAs perceptions of factors influencing the quality of financial statement audits: substandard performance and impaired independence. Journal of Forensic Accounting Vol VII: 133-162.

• Chin, C.L., P. Lee, H. Chi, and A. Anandarajan. 2005. Patent citation, R&D spillover and Tobin´s q: An empirical study of the Taiwan semiconductor industry. Review of Quantitative Finance and Accounting 26: 67-84.

Anandarajan, A., I. Hasan, I. Isik, and C. McCarthy. 2005. The role of earnings and book values in pricing stocks: Evidence from Turkey. Advances in International Accounting 19: 59-90.

Anandarajan, A., C.L. Chin, H. Chi, and P. Lee. 2007. The effect of innovative activity on firm performance: The experience of Taiwan. Advances in Accounting 23: 1-30.

• Becchetti,L., I. Hasan, M. Santoro, and A. Anandarajan. 2007. Analysts´ forecasts: Why are they biased? Journal of Corporate Accounting and Finance 18(3): 75-81.

Anandarajan, A., I. Hasan, and C. McCarthy. 2007. The use of loan loss provisions for capital and earnings management by Australian banks. Accounting and Finance 47(3) September: 357-380.

Anandarajan, A., M. McGhee and A.P. Curatola. 2007. A guide to international transfer pricing. Journal of Corporate Accounting and Finance September / October: 33-41.

• Ettredge, M., L. Sun, P.Lee, and A.Anandarajan. 2008. Are high deferred tax levels associated with earnings fraud? Auditing: A Journal of Practice & Theory. 27(1): 1-34.

Anandarajan, A., R. Belzile, A. Curatola, and C.Viger. 2008. Disclosure versus recognition in stock option reporting: Are sophisticated users´ perceptions and judgments influenced by the reporting format? Advances in Accounting Behavioral Research 11: 31-58.

• Viger, C., R. Belzile, and A. Anandarajan, 2008. Disclosure versus recognition of stock compensation: Effect on the credit decisions of loan officers. Behavioral Research in Accounting 20(1): 93-114.

• Jiang,A., P.Lee and A.Anandarajan. 2008. The association between corporate governance and earnings quality: Further evidence using the Gov score. Advances in Accounting 24 (2) December: 191-201.

Anandarajan,A., G. Kleinman, and D. Palmon. 2008. Auditor independence revisited: The effects of SOX on auditor independence. International Journal of Disclosure and Corporate Governance Vol. 5.(2) (June): 112-1265.

Anandarajan, A., G. Kleinman, and D. Palmon. 2008. Novice and expert judgment in the presence of going concern uncertainty: The influence of heuristic biases and other relevant factors. Managerial Auditing Journal 23(4/5): 345-366.

• Ehrlich, M., and A. Anandarajan. 2008. SIVs: Could you survive a financial collapse? Journal of Corporate Accounting and Finance 19(4): 27-36.

• Ehrlich,M., and A. Anandarajan. 2008. Protecting your firm from foreign exchange risk. The Journal of Corporate Accounting and Finance 19)6): 25-34.

Anandarajan,A., L. Becchetti, I. Hasan, and M.I.. Santoro. 2008. The dynamics of the analysts´ earnings forecast bias and the stock market boom. Journal of Theoretical Accounting Research 4(10: 3-37.

• Ehrlich, M., A. Anandarajan, and M. Fossacecca. 2008. Solving treasury problems in an age of global trade. Journal of Corporate Accounting and Finance (Sept/Oct), 20(6): 55-65.

 • Ehrlich, M., A. Anandarajan and B. Chou. 2009. Structured investment vehicles: The unintended consequences of financial innovation. Bank Accounting and Finance Oct/Nov, 22(6): 29-37.

• W. Jiang, and A. Anandarajan. 2009. Shareholder rights, corporate governance and earnings quality: The influence of institutional investors. Managerial Auditing Journal 24 (8): 767-791.

 • A.Anandarajan and M.Ehrlich. 2009. The Treasurer: How to weather our current crisis. The Journal of Corporate Accounting and Finance Nov/Dec, 21(1): 29-33.

Anandarajan,A., G. Kleinman, and D. Palmon. 2010. A theoretical model of cognitive factors that affect auditors´ performance and perceived independence. International Journal of Behavioural Accounting and Finance Vol. 1 (3): 239-267.

Anandarajan, A., S. Chiang, and P. Lee. 2010. R&D tax credit and operating performance: Implications for managers. Management Decision, 48(8): 1198-1211.

Anandarajan, A., and I. Hasan. 2010. Value relevance of earnings: Evidence from Middle East and North African countries. Advances in Accounting, 26(2): 270-280.

Anandarajan, A., and G. Kleinman. 2010. The impact of cognitive biases on fraudulent behavior: The Leeson case. International Journal of Behavioural Accounting and Finance, 2(1): 40- 55.

• 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.

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.