Phone:

+91-79-6632 4955

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

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

  • Introduction to Managerial Accounting, fall 2003, spring 2004, and summer 2004 (at Oklahoma State University (OSU))
  • Introduction to Managerial Accounting, summer 2005, spring 2006, fall 2006, and summer 2008 (at Florida State University (FSU))
  • Cost Accounting for Business Decisions, spring 2007, spring 2008, and summer 2007 (at FSU) 
  • Presentation and Analysis of Financial Statements, summer 2007, and summer 2008 (at FSU)
  • Internal Auditing, fall 2008, and spring 2009 (at the University of Central Florida (UCF))
  • Contemporary Issues in Accounting (Topics covered: Consolidations, comparison between US GAAP and IFRS and application of cost accounting to real life scenarios), spring 2009, fall 2009, spring 2010, fall 2010, spring 2011, and fall 2011, spring 2012, summer 2012, fall 2012, and spring 2013 (at UCF) 
  • Costing and Control Systems, 2013- Current (at Indian Institute of Management Ahmedabad)
  • Financial Accounting and Reporting, 2014- Current (at Indian Institute of Management Ahmedabad)
  • Fraud Risk Assessment and Corporate Governance, 2013- Current (at Indian Institute of Management Ahmedabad)
  • Introduction to Behavioral Research in Accounting and Finance, 2013- Current (at Indian Institute of Management Ahmedabad (PhD course))
  • Introduction to Auditing Research 2013- Current (at Indian Institute of Management Ahmedabad (PhD course))

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. 2017. The Effects of Volunteerism on Self Deception and Locus of Control. Voluntas: International Journal of Voluntary and Non-Profit Organizations Forthcoming

 

 

Working Papers

  • Jacob. J., N.K. Desai, and S. Agarwalla. An Examination of Big 4 Audit Fee Premiums: Evidence from India's Audit Market (Under 3rd Round Review at Accounting Horizons)
  • Desai N.K., J. Jacob, and A. Tripathy. The Impact of Internal Audit Function on Audit Fees (Targeted for submission to Journal of Information Systems, Presented at 2016 Western Region AAA conference at Seattle, WA)
  • A.V. Bansal, Desai N.K, P. Singh, and A. Tripathy. An Investigation of the Relationship Between Earnings Management and Honesty in CSR Spending (Under Review at Journal of Business Ethics, Presented at 2017 Western Region AAA conference at San Francisco, CA)
  • 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 (Presented at 2017 Western Region AAA conference at San Francisco, CA)
  • Desai N.K., J.Jacob, P. Singh and A. Tripathy. The Relationship between Audit Committee Members' Attendance and Earnings Quality. (Presented at 2017 Western Region AAA conference at San Francisco, CA)
  • 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

Management Development Programs and Consulting (2013-Current)

Consulting

  • Member of the Auditing and Assurance Standards Board of the Institute of Chartered Accountants of India (2018-Current)
  • Member of the Digital Accounting and Assurance Board of the Institute of Chartered Accountants of India (2017-2018)
  • Advisory project for the Port Authority of India (2016-Current)    
  • Advisor to Yuva Unstoppable and in charge of assessing and measuring the impact of the NGO's activities (2013-to current)
  • Advisor to Tiffinity (Food aggregator online service. 2016-to current)   

 

Management Development Programs

  • Larsen and Toubro (L&T India) Ltd. - Strategic Cost Management
  • Cummins India Ltd. - Strategic Cost Management
  • Life Insurance Corporation of India Ltd. - Strategic Cost Management; Introduction to Corporate Finance; Fraud Risk Assessment and Corporate Governance (Program Coordinator)
  • Mahindra and Mahindra Financial Ltd. - Strategic Cost Management  
  • Program for Comptroller and Auditor General Trainees- Strategic Cost Management
  • Data Analysis for Health Care Professionals - Strategic Cost Management
  • Hindustan Aeronautics Ltd. – Strategic Cost Management and Accounting Policy
  • Pepsi Co. India - Strategic Cost Management and Accounting Policy
  • SICOM India- Strategic Cost Management and Accounting Policy (Program Coordinator)
  • MDP Program for Small and Medium Enterprises - Strategic Cost Management and Accounting Policy (Program Co-Coordinator)
  • MDP Program for SLPE - Strategic Cost Management
  • Suzlon India Ltd. – Introduction to Financial Accounting and Strategic Cost Management (Program Coordinator)
  • Torrent Pharma Ltd.-  Strategic Cost Management (Program Co-Coordinator)
  • Lupin Ltd. - Strategic Cost Management
  • MDP Program on Pricing for Profit – Strategic Cost Management
  • MDP Program for Emerging Leaders – Strategic Cost Management and Financial Statement Analysis
  •  MDP Program for Kotak Bank Managers – Financial Statement Analysis 
  • MDP Program for BPCL Executives – Application of Accounting and Finance in Project Management
  • MDP Program for Reliance Capital Ltd.- Financial Statement Analysis

Awards & Honors

Year Awards & Honors
2017-Current 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