Phone:

+91-79-6632 4386

Email:

namand@iima.ac.in

Website:

faculty.iima.ac.in/~namand

Prof. Naman Desai

Finance and Accounting

Educational Qualifications

PhD (Accounting)

Department of Accounting, Florida State University, Tallahassee, FL

2008

Masters in Accountancy

Culverhouse School of Accountancy, University of Alabama, Tuscaloosa, AL

2003

Chartered Accountant

The Institute of Chartered Accountants of India

2000

Bachelor of Commerce

Gujarat University, Ahmedabad, India

1998

Academic Affiliation

  • Florida State University, Accounting Department, College of Business: 2004-2008 PhD Student; Lecturer.
  • Kenneth G. Dixon School of Accounting, Univ. of Central Florida: 2008-2013. Assistant Professor
  • Indian Institute of Management, Ahmedabad, Finance, and Accounting Area: 2013-Current. Associate Professor

 

Professional Affiliation

 

Teaching

Courses taught in Long Duration Programs (2004-2019)

  • Introduction to Managerial Accounting
  • Cost Accounting for Business Decisions
  • Presentation and Analysis of Financial Statements
  • Internal Auditing
  • Contemporary Issues in Accounting (Topics covered: Consolidations, comparison between US GAAP and IFRS and application of cost accounting to real life scenarios)
  • Advance Auditing
  • Costing and Control Systems
  • Financial Accounting and Reporting
  • Fraud Risk Assessment and Corporate Governance
  • Introduction to Behavioral Research in Accounting and Finance (PhD course)
  • Introduction to Auditing Research (PhD course)

 

Executive Education Teaching

  • Strategic Cost Managment
  • Financial Reporting and Analysis for Business Decision Making
  • Fraud Risk Assessment and Corporate Governance
  • Examining Earnings Management from Valuation Perspective
  • Costing and Capital Budgeting for Project Managment

Area of Research :

  • Auditing
  • Corporate Governance
  • Fraud Risk Assessment
  • Measuring Behavioral Changes in Social Contexts

Publications/Articles/Cases:

Publications (Ascending Timeline):

  • Desai N. K., G.J. Gerard, and A. Tripathy. Co-sourcing and external auditors' reliance on the internal audit function. The Institute of Internal Auditors Research Foundation Report ISBN 978-0-89413-659-7 First Printing 12/2008
  • Desai N. K., G.J. Gerard, and A. Tripathy. 2011. "Internal audit sourcing arrangements and reliance by external auditors". Auditing: A Journal of Practice and Theory Vol. 30(1): 149-171 
  • Desai N.K., and G.J. Gerard. 2013. Auditors consideration of material income increasing versus income decreasing items during the audit process. Auditing: A Journal of Practice and Theory Vol. 32(2): 33-51
  • Trompeter G.M., T.D Carpenter, N. K. Desai, K.L. Jones, and R. A. Riley Jr. 2013. A synthesis of fraud related research. Auditing: A Journal of Practice and Theory Vol. 32(1): 287-321
  • Davidson B. I., N. K. Desai, and G.J. Gerard. 2013. The effects of continuous auditing and on the relationship between internal audit sourcing arrangement and the external auditors' reliance on the internal audit function. Journal of Information Systems Vol. 27 (1): 41-59
  • Desai, N. K., and N. Nagar. 2016 Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India. Journal of Contemporary Accounting and Economics Vol. 12(2): 111-120
  • Desai N.K. and V. Gupta. 2016. Selective Perception and Group Brainstorming: An Investigation of Auditors' Fraud Risk Assessment. International Journal of Behavioral Accounting and Finance Vol. 6(1): 1-25
  • Desai N.K. 2016. Impact of company level information on auditor conservatism. Review of Accounting and Finance Vol. 15 (4)
  • Agarwalla, S., N.K. Desai, and A. Tripathy. 2017. The Impact of Self-Deception and Professional Skepticism on Perceptions of Ethicality. Advances in Accounting Vol. 37: 85-93
  • Desai N.K., S. Dalal, and S. Rawal. 2018. The Effects of Volunteerism on Self Deception and Locus of Control. Voluntas: International Journal of Voluntary and Non-Profit Organizations Vol. 29(1): 83-92
  • Jacob. J., N.K. Desai, and S. Agarwalla. 2018. An Examination of Big 4 Audit Fee Premiums: Evidence from India's Audit Market Accounting Horizons Forthcoming

Working Papers

  • Desai N.K., J. Jacob, and A. Tripathy. The Impact of Internal Audit Function on Audit Fees 
  • A.V. Bansal, Desai N.K, P. Singh, and A. Tripathy. An Investigation of the Relationship Between Earnings Management and Honesty in CSR Spending 
  • Desai N.K., V. Pingali, and S. Ramanathan. Analytical Modeling of Auditors' Fraud Risk Assessment Behavior.
  • Desai N.K., J.Jacob, M. Gupta and A. Pandey. The Relationship between Auditor Appointment Authority and Earnings Quality in the Indian Banking Sector
  • Desai N.K., J.Jacob, M. Gupta and A. Pandey. Impact of Regulation on Market Perceptions: Evidence based on Related Party Transactions. 
  • Desai N.K., J.Jacob, P. Singh and A. Tripathy. The Relationship between Audit Committee Members' Attendance and Earnings Quality. 
  • Desai N.K., V. Pingali, and A. Tripathy. Experimental Evidence on the New Mandatory CSR Spending Rule in India

 

Articles Featuring Research in Popular Press

  • CSR Rule may snip aid to social cause (Ahmedabad Mirror; 19/12/2014)
  • The mandatory CSR law's 2% solution (with Viswanath Pingali in the "Mint"; 17/08/2015)
  • Why do Indian firms pay higher fees to Big Four auditors? (with Joshy Jacob and Sobhesh Agarwalla in the "Mint"; 12/10/2015)
  • Working with NPOs help reduce corruption (The Times of India; 26/3/2016)
  • Classification Shifting and Big 4 Auditors?  (with Joshy Jacob and Neerav Nagar in the "Mint"; 12/27/2016)

 

Conferences Attended (Ascending Timeline)

  • 2006, American Accounting Association, Management Section Conference, at Clearwater, FL
  • 2007, American Accounting Association, Annual Conference at, Chicago, Ill
  • 2008, American Accounting Association, Annual Conference at, Anaheim, CA
  • 2009, American Accounting Association, Auditing Section Conference, at St Petersburg, FL   
  • 2010, American Accounting Association, Annual Conference at, San Francisco, CA
  • 2011, American Accounting Association, Auditing Section Conference, at Albuquerque, NM
  • 2011, American Accounting Association, Annual Conference at, Denver, CO
  • 2012, American Accounting Association, Auditing Section Conference, at Savannah, GA    
  • 2013, India Finance Conference, Ahmedabad (Member of Organizing Committee)
  • 2014, India Finance Conference, Bangalore (Member of Organizing Committee)
  • 2015 CSR conference at University of Washington (Tacoma)
  • 2016 American Accounting Association, Western Region Conference at Seattle, WA
  • 2017 American Accounting Association, Western Region Conference at San Francisco, WA
  • 2018 American Accounting Association, Western Region Conference at Vancouver, WA

Awards & Honors

Year Awards & Honors
2017-2019 Chairperson IIMA Case Center
2012 University of Central Florida summer research grant
2008 Institute of Internal Auditors Research Foundation Grant
2007

Grady Rea Doctoral Excellence Award (Awarded by Florida State University in 2007)

 

Thoughts

 

 
Staging Enabled