Ganesh Krishnamoorthy is Professor of Accounting and served as the Accounting Group Chair (Department Head) from 2016-2021. He earned a Ph.D. in Accounting from the University of Southern California and holds professional accounting certification in the US (CPA, Inactive) and in India (CA, Inactive). Professor Krishnamoorthy has worked in public accounting/industry in India, Liberia (West Africa), and the United States. His primary areas of research interest include corporate governance, audit judgment, and internal auditing. He teaches both undergraduate and graduate courses in financial accounting and reporting, and corporate governance.

Professor Krishnamoorthy has received awards and grants for his work from institutions such as Foundation for Auditing Research, PriceWaterhouseCoopers, The Deloitte & Touche Foundation, Ernst & Young, and Harcourt General, among others. He has served as an invited panelist/speaker at several national and international forums including the Boston Stock Exchange, US Federation of Schools of Accountancy, The Institute of Internal Auditors, The American Accounting Association, among others.

Professor Krishnamoorthy has published over 40 papers and his work has appeared in The Accounting Review, Accounting Organizations & Society, Accounting Horizons, Auditing: A Journal of Practice & Theory, Contemporary Accounting Research, Decision Sciences, The CPA Journal, among others. His work has been cited over 5500 times in academic and practitioner journals. Professor Krishnamoorthy’s work on corporate governance has drawn the interest and attention of policy-making institutions such as the Public Company Accounting Oversight Board in the United States and has been cited in the financial press. He serves or has served on the editorial boards of several journals including Accounting Horizons, Auditing: A Journal of Practice & Theory, Issues in Accounting Education, and International Journal of Auditing. He is the twice recipient (in 2012 and in 2021) of the Notable Contribution to the Auditing Literature Award and the recipient of the Innovations in Auditing and Assurance Education Award from the American Accounting Association. Professor Krishnamoorthy has been nominated several times for the Northeastern University Excellence in Teaching Award.

Education

  • PhD Accounting, University of Southern California, Los Angeles
  • MS Accounting, Bowling Green State University, Ohio
  • Master in Commerce, University of Delhi, India
  • Professional accounting certification in the US (CPA) and in India (CA)

Awards & Recognition

  • Grant from the Foundation for Auditing Research in the Netherlands (approx. $250,000) for project with researchers from the Netherlands and Belgium (2018-2021). Title: “The Drivers and Impact of Audit Committee Involvement on Audit Quality.”
  • Notable Contribution to the Auditing Literature Award for the paper “Corporate Governance in Post Sarbanes-Oxley Era: Auditors' Experiences,” from the American Accounting Association (AAA), Auditing Section (2021).
  • Best Paper Award at the 2019 Accounting and Finance Association of Australia and New Zealand (Brisbane, Australia), for paper “The Impact of Audit Committee Skepticism and Reward Power on Auditor Communications with the Audit Committee”.
  • Notable Contribution to the Auditing Literature Award for the paper “Corporate Governance and the Audit Process,” from the American Accounting Association (AAA), Auditing Section (2012).
  • Nominated for Northeastern University Excellence in Teaching Award in 2009, 2011, and 2013.

Selected Publications

  • Krishnamoorthy, G., Wright, A., Wright, N. (2023). The Impact of Audit Committee Skepticism and Reward Power on Auditor Communications with the Audit Committee. Behavioral Research in Accounting, 35(2), 93-110.
  • Krishnamoorthy, G., Bruynseels, L., De Groote, S., Wright, A., and Van Peteghem, M. (2023). The Accounting Financial Expertise of the Audit Committee Chair And Oversight Effectiveness. Auditing: A Journal of Practice and Theory. (February, 1-26)
  • Cohen, J., Krishnamoorthy, G., Petycheva, M., Wright, A. (2022). An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments. Auditing: A Journal of Practice and Theory (November, 107-133).
  • Cohen, J., Gaynor, L.M., Krishnamoorthy, G., Wright, A. (2022). The Effects of Audit Committee Ties and Industry Expertise on Investor Judgments—Extending Source Credibility Theory. Accounting, Organizations and Society, Vol. 102 (October).
  • Deumes, R., Janssen, S., Krishnamoorthy, G., van Peteghem, M., Schelleman, C., Thuerheimer, U., Vanstraelen, A. (2020). Audit Committees and Audit Quality: A Review of the Literature. https://foundationforauditingresearch.org/files/papers/literature-review-22112019-2018b03-vanstraelen.pdf.
  • Hogan, B.R., Krishnamoorthy, G., Maroney J.J. (2017). Pro Forma Earnings Presentation Effects and Investment Decisions. Behavioral Research in Accounting.
  • Cohen, J., Krishnamoorthy, G., Wright, A. (2017). Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFOs, and External Auditors. Contemporary Accounting Research.
  • Cohen, J., Hoitash, U., Krishnamoorthy, G., and Wright, A. (2014). The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process. The Accounting Review (January).
  • Cohen, J., Krishnamoorthy, G., Peytcheva, M., and Wright, A. (2013). How Does the Strength of the Financial Regulatory Regime Influence Auditors' Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment? Accounting Horizons (September): Vol. 27, Issue 3.
  • Hurtt, K.R., Brown-Liburd, H., Earley, C., Krishnamoorthy, G. (2013). Research on Auditor Professional Skepticism- Literature Synthesis and Opportunities for Future Research. Auditing: A Journal of Practice & Theory: Vol. 32, No. Supplement 1, pp. 45-97.
  • Cohen, J., Krishnamoorthy, G., and Wright, A. (2010). Corporate Governance in Post Sarbanes-Oxley Era: Auditors' Experiences. Contemporary Accounting Research (Fall).

Selected Presentations

  • “The Impact of Audit Committee Skepticism and Reward Power on Auditor Communications with the Audit Committee.” 33rd Audit & Assurance Conference, British Accounting & Finance Association, Edinburgh, Scotland (May 2023).
  • Nardone Family Seminar Series, “The Adani Controversy: Causes and Consequences,” Center for Emerging Markets, Northeastern University, Boston, MA (March 2023).
  • Podcast, “The Drivers and Impact of Audit Committee Involvement on Audit Quality”, Foundation for Auditing Research, The Netherlands. (May 29, 2020). https://foundationforauditingresearch.org/en/podcasts/farview-part-6-prof-g-krishnamoorthy/p:2/
  • “The Impact of Audit Committee Skepticism and Reward Power on  Auditor Communications with the Audit Committee.” Accounting and Finance Association of Australia and New Zealand, Brisbane, Australia (July 2019)
  • “The Effects of PCAOB Inspection Findings and Selection Method on Investor Judgments.” International Symposium on Audit Research, Boston, MA (June 2019).
  • “The Effects of Audit Committee Ties and Industry Expertise on Investor Judgments”, National Taiwan University, Taipei, Taiwan, Academic, International, Invited. (December 2017).

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