Srinivasan Ragothaman

Srinivasan Ragothaman

Professor

BEACOM SCHOOL OF BUSINESS

Beacom Hall 330

Phone: (605) 658-6561

Email: Srini.Ragothaman@usd.edu

Bio:

Dr. Srini Ragothaman is a Professor of Accounting at The University of South Dakota. He has published over thirty five journal articles. He has won many awards including Governor's technology grant and the PricewaterhouseCoopers grant.


Teaching Interests:

Undergraduate auditing, graduate auditing, principles of financial accounting, principles of managerial accounting and accounting information systems.


Research Interests:

Dr. Ragothaman's research interests are in the areas of PCAOB regulation, PCAOB inspection reports, auditor oversight, asset writedowns, financial statement fraud, auditing and accounting issues, fraud cases, internal control, XBRL reporting, neural networks and data mining, and issues in business education. Dr.Ragothaman has published over thirty five articles in various refereed journals.


Education:

  • Ph D, Accounting, The University of Kansas, 1991
  • MS, Business Administrative Studies, Iowa State University, 1986
  • Bachelor of Commerce, Commerce, University of Madras, 1976

Licensures and Certifications:

  • Chartered Accountant, The Institute of Chartered Accountants of India

Research:

  • Identifying Corporate Acquisition Targets Using Financial Data: Use of Classification Models, Beacom Opportunity Fund, Beacom School of Business, (2010 - 2012)

Grants:

  • Wells Fargo Fake Accounts Scandal: What Went Wrong?, Beacom School of Business. Grant Role: Principal. (2018 - 2018)
  • Predicting Cardiac Patient Readmissions, Beacom School of Business. Grant Role: Principal. (2017 - 2017)
  • Predicting the Readmissions for Cardiac Patients, Sanford Health. Grant Role: Supporting. (2017 - 2017)
  • Impact of Internal Control Mandates of SOX on US Companies, Beacom School of Business. (2016 - 2016)
  • Beacom Summer Research Fellowship, Beacom School of Business. Grant Role: Principal. (2015 - 2016)
  • Allen Stanford Ponzi Scheme: A Fraud Case Study, Beacom Opportunity Fund. (2014 - 2014)
  • Beacom Opportunity Fund, Beacom School of Business. Grant Role: Principal. (2013 - 2013)
  • Data Acquisition from the Audit Analytics Database, Clifford Grease/KPMG Research Fund. (2012 - 2013)
  • BAP Naitonal Meeting, Beacom Opportunity Fund. Grant Role: Principal. (2011 - 2012)
  • BAP Regional Competition, Beacom Opportunity Fund. Grant Role: Principal. (2011 - 2012)
  • Cliffor Graese /KPMG grant. Grant Role: Principal. (2011 - 2011)
  • BAP National Competition, Beacom Opportunity Fund. Grant Role: Co-Principal. (2010 - 2011)
  • BAP Regional Competition, Beacom Opportunity Fund. Grant Role: Co-Principal. (2010 - 2011)
  • Corporate Social Responsibility and Sustainability Reports, Beacom Opportunity Fund. Grant Role: Principal. (2010 - 2010)

Publications:

Citations listed below are presented in a standardized, modified format for display purposes only. They do not necessarily reflect the preferred style and conventions of the faculty member or discipline.

  • Mock, Theodore, Ragothaman, Srinivasan, and Srivastava, Rajendra. Using Evidential Reasoning Technology to Enhance the Audit Quality Assurance Inspection Process. Edited by Miklos Vasarhelyi. Vol. 15, Iss. 1. Vermillion: Journal of Emerging Technologies in Accounting, 2018.
  • Ragothaman, Srinivasan, and Cornelsen, Erin. Characteristics of Firms with Material Weaknesses in Internal Control: An Empirical Analysis. Edited by Samanthala Hettihewa and Christopher Wright, 63-72. Vol. 17, Iss. 4. Atlanta, Georgia: Journal of Accounting and Finance, 2017.
  • Jones, William J., and J.. The Impact of the Great Recession on S&P 500 Firms and their Marketing Efforts: An Empirical Analysis, 51-64. Vol. 11, Iss. 1. International Journal of Business & Economics Perspectives, 2016.
  • Jones, William J., and Ragothaman, Srinivasan. Financial Characteristics of Top Green Compaines in USA: An Empirical Investigation, 15-21. Vol. 11, Iss. 3. A.T. Business Management Review, 2015.
  • Ragothaman, Srinivasan, and Cornelsen, Erin. An Empirical Analysis of Audit Committee Member Resignations Due to Policy Disputes with the Management. Edited by Samanthala Hettihewa and Christopher Wright , 94-102. Vol. 15, Iss. 7. Journal of Accounitng and Finance, 2015.
  • Jones, William J., and Ragothaman, Srinivasan. The Impact of the Great Recession on S&P 500 Firms and their Marketing Efforts: An Empirical Analysis. Las Vegas, NV: International Academy of Business and Public Administration Disciplines (IABPAD), 2015 Proceedings, 2015.
  • Cotton, Vonda, and Ragothaman, Srinivasan. Financial Characteristics of Most Trustworthy US Companies: An Empirical Analysis. Edited by Kent Tseng, 1-7. Vol. 11, Iss. 2. A.T. Business Management Review, 2015.
  • Ramakirshnan, Kumoli, and Ragothaman, Srinivasan. US Corporate Responses to the "Great Recession" (2007-2009): Evidence from the Entrails. Edited by David Smith, 133-141. Vol. 11, Iss. 6. Journal of Accoutning and Finance, 2014.
  • Ragothaman, Srinivasan, Mock, Theodore J., and Srivastava, Rajendra P.. A Review and Evaluation of Audit Quality Oversight. Edited by Bhabatosh Bannerjee, 1-14. Vol. 18, Iss. 1. Calcutta, India: Indian Accounting Review, 2014.
  • Ragothaman, Srinivasan. The Madoff Debacle: What are the Lessons?. Edited by William Pasewark, 271-286. Vol. 29, Iss. 1. Sarasota, Florida: Issues in Accounting Education, 2014.
  • Ragothaman, Srinivasan. Moha Computer Services Limited: A Fraud Case. Edited by Larry Crumbley, 264-271. Vol. 6, Iss. 1. Baton Rouge, LA: Journal of Forensic and Investigative Accounting, 2014.
  • Ragothaman, Srinivasan. Characteristics of US Companies that Adopted SAB 108 and Corrected Prior Period Misstatements: An Empirical Analysis. Edited by Kent Tseng, 85-89. Vol. 9, Iss. 2. AT Business Management Review, 2013.
  • Ragothaman, Srinivasan. Voluntary XBRL Adopters and Firm Characteristics: An Empirical Analysis. Edited by Enrique Bonsón. University of Huelva. Spain and Miklos Vasarhelyi. Rutgers University. USA, 93-119. Vol. 12. The International Journal of Digital Accounting Research, 2012.
  • Naik, Bijay, and Ragothaman, Srinivasan. Modeling Corporate Governance Ratings: A Comparative Study. Edited by Raja Nassar, Abdalla Hagen, 1-12. Vol. 5, Iss. 1. Ruston, LA: International Journal of Business, Marketing, and Decision Sciences , 2012.
  • Ragothaman, Srinivasan, Cornelsen, Erin, and Van Sloten, Paul. Good Corporate Governance and Firm Characteristics: An Empirical Analysis. Edited by Kent Tseng, 41-47. Vol. 7, Iss. 3. Taichung City, Taiwan: A.T. Business Management Review, 2011. (DOI: December 2011)
  • Naik, Bijay, and Ragothaman, Srinivasan. Modeling Corporate Governance Rating: A Comparative Study. Dallas, Texas: The International Academy of Business and Public Administration Disciplines Conference, 2011.
  • Ragothaman, Srinivasan. Knottyville Country Club: An Auditing Case. Edited by D. Larry Crumbley, 308-320. Vol. 2, Iss. 2. Louisiana State University, Baton Rouge, LA: Journal of Forensic and Investigative Accounting, 2010. (DOI: July-December 2010)
  • Ragothaman, Srinivasan, and Epping, Lori. Characteristics of US Firms with Revenue-Related Restatements, 76-82. Vol. 6, Iss. 3. Taichung City: Academy of Taiwan Business Management Review, 2010.
  • Ragothaman, Srinivasan. Corporate Social Responsibility and Sustainability Reports by US Companies: An Empirical Analysis. In Proceedings of the 5th Annual International Conference on Public Policy and Management. Vol. 5. Bangalore, Karnataka: 5th Annual International Conference on Public Policy and Management , 2010.
  • Naik, Bijay, Ragothaman, Srinivasan, and Ramakrishnan, Kumoli. Application of Classification Models for Predicting Corporate Acquisition Targets, 70-83. Vol. 4, Iss. 2. International Journal of Business and Finance , 2010.
  • Naik, Bijay, Ragothaman, Srinivasan, and Ramakrishnan, Kumoli. Application of Classification Models for Predicting Corporate Acquisition Targets. International Academy of Business and Public Administration Disciplines (IABPAD) Conference, 2010.
  • Ragothaman, Srinivasan. Green Accounting and Sustainability Reports: An Empirical Analysis. Dallas, TX: International Academy of Business and Public Administration Disciplines (IABPAD) Conference, 2010.
  • Ragothaman, Srinivasan, and Ramakrishnan, Kumoli. Characteristics of US Firms with Best Employee Commitment: An Empirical Analysis, 1-6. Vol. 5:2. A.T. Business Management Review, 2009.
  • Ragothaman, Srinivasan. Knottyville Country Club. New York, NY: Proceedings of the 2009 American Accounting Association Nationa Meetingl , 2009.
  • Ragothaman, Srinivasan, and Gollakota, Kamala. The Effect of Firms Characteristics on Corporate Governance: An Empirical Study in the United States. Edited by Christopher Orpen, 309-319. Vol. 26, Iss. 2. Bournemouth: International Journal of Management, 2009.
  • Rosacker, Kirsten, Ragothaman, Srinivasan, and Gillispie, Michael. Financial Literacy of Freshmen Business School Students, pp. 391-399. Vol. 43:2, Iss. June 2009. College Student Journal, 2009.
  • Ragothaman, Srinivasan, Carpenter, Jon, and Davies, Thomas. An Empirical Analysis of MPA Student Performance and Admissions Criteria, 879-885. Vol. 43, Iss. No. 3. College Student Journal, 2009.
  • Ragothaman, Srinivasan, Carr, David, and Rosacker, Kirsten. Characteristics of Firms Releasing Toxic Waste into the Air, 1-9. Vol. 4, Iss. 3. Taichung City: AT Business Management Review , 2008.
  • Ragothaman, Srinivasan, and Carr, David. The Impact of Environmental Information Disclosures on Shareholder Returns in a Company: An Empirical Study in the United States, 613-620. Vol. 25, Iss. 4. Bournemouth: International Journal of Management, 2008.
  • Ragothaman, Srinivasan, and Lavin, Angeline. Restatements Due to Improper Revenue Recognition: A Neural Networks Perspective, 129-142. Vol. 5. Sarasota, FL: Journal of Emerging Technologies in Accounting, 2008.
  • Ragothaman, Srinivasan, Lavin, Angeline, and Davies, Thomas. A Neural Networks Approach to Predicting Earnings Restatements. Edited by D. Larry Crumbley, 95-114. Vol. 9, Iss. 1. Philadelphia, PA: Journal of Forensic Accounting: Auditing, Fraud & Risk, 2008.
  • Ragothaman, Srinivasan, and Ramakrishnan, Kumoli. Is It or Is It Not An Acquisition Target? Identification Through Analysis of Firm Level Characteristics. International Academy of Business and Public Administration Disciplines (IABPAD) Conference, 2008.
  • Ragothaman, Srinivasan, Carpenter, Jon, and Davies, Thomas. MPA Student Performance and Admissions Criteria: Is There A Gender Difference?. Mountain Plains Management Conference, 2007.
  • Ragothaman, Srinivasan, Lavin, Angeline, and Davies, Thomas. Perceptions of Accounting Practitioners and Educators on E-Business Curriculum and Web Security Issues, 59-68. Vol. 41, Iss. 1. College Student Journal, 2007.
  • Ragothaman, Srinivasan, Davies, Thomas, and Carpenter, Jon. Predicting Academic Success of Students in a Master of Professional Accountancy Program. Proceedins of the Midwest Decision Sciences Institute Annual Meeting, 2006.
  • Ragothaman, Srinivasan, Davies, Thomas, and Carpenter, Jon. An Empirical Investigation of MPA Student Performance and Admissions Criteria. Proceedings of the American Society of Business and Behavioral Sciences 13th Annual Meeting, 2006.
  • Dag, Ali, South-Winter, Carole A., and Ragothaman, Srinivasan. A Comparative Data Mining Approach to Construct a Risk Trade-off in Predicting the Cardiac Patient Re-admissions. Vermillion: Industrial Management and Data Systems.

Awards and Honors:

  • Mark Chain/FSA Innovation in Graduate Teaching Award Nominee, AAA/AICPA, 2016
  • Belbas-Larson Award for Teaching Excellence Nominee, The University of South Dakota, 2016
  • Innovative Teaching Award, American Accounting Association Forensic Accounting Section, 2015
  • Faculty Excellence Award - Research, Beacom School of Business, University of South Dakota, 2015
  • Beacom Journal Publication Award, Beacom School of Business, 2013
  • Beacom Research Award, Beacom School of Business, 2013
  • Black Hills Corp. Distinguished Professor of Accounting, Beacom School of Business, 2012
  • 2011 George Krull/AICPA Teaching Innovation Award Nominee, AICPA / AAA, 2011
  • Research Publication Award, Beacom School of Business, 2011
  • Research Award, IABPAD Conference, 2011
  • Research Publication Award, Beacom School of Business, 2010
  • Best Paper Research Award, IABPAD Conference, 2010
  • Service Award, IABPAD Conference, 2010
  • Outstanding Research Award, Beacom School of Business, 2008
  • PricewaterhouseCoopers Award, PricewaterhouseCoopers (a Big 4 accounting firm), 2005
  • Great Teaching Prize, Beacom School of Business, 2004
  • Governor's Advanced Teaching with Technology Award, Regents of South Dakota, 2002
  • Governor's Janklow's Teaching with Technology Award, Regents of South Dakota, 1999
  • Outstanding Service Award, USD School of Business, 1999

Presentations:

  • Christianson, Melissa, Ragothaman, Srinivasan. Wells Fargo Fake Accounts Scandal: What Went Wrong?. Presented at the American Accounting Association National Meeting, Washington DC. (August 2018)
  • South-Winter, Carole A., Dag, Ali, Ragothaman, Srinivasan. Predicting the Cardiac Patient Re-admission. Presented at the Eastern South Dakota Research Symposium, Sioux Falls, SD. (August 2017)
  • Ragothaman, Srinivasan, Srivastava, Rajendra. GAAP Violations at OCZ Technology: What are the Lessons?. Presented at the American Accounting Association National Meeting, New York City. (August 2016)
  • Ragothaman, Srinivasan. Internal Control Violations at Thor Industries. Presented at the American Accounting Association National Meeting, New York City. (August 2016)
  • Jones, William J., Ragothaman, Srinivasan. The Impact of the Great Recession on S&P 500 Firms and their Marketing Efforts: An Empirical Analysis. Presented at the International Academy of Business and Public Administration Disciplines , Las Vegas, NV. (October 23, 2015)
  • Ragothaman, Srinivasan. JP Morgan Chase, London Whale, and the Madoff Scandal: What Are the Lessons?. Presented at the American Accounting Association National Meeting, Chicago. (August 12, 2015)
  • Mock, Ted, Ragothaman, Srinivasan, Srivastava, Rajendra. Opportunities to Enhance the Audit Quality Assurance Inspection Process: The Case of Satyam Inspection by the PCAOB. Presented at the AAA Stategic & Emerging Technologies Research Annual Workshop, Chicago. (August 8, 2015)
  • Ragothaman, Srinivasan. Deflategate, Referees, and the NFL: What are the Lessons for the FASB and the accounting profession?. Presented at the CTLA conference at the AAA Meeting, Chicago. (August 8, 2015)
  • Ragothaman, Srinivasan. The Madoff Scandal, London Whale, and JP Morgan Chase: What went wrong?.
  • Ragothaman, Srinivasan. Allen Stanford Ponzi Scheme: A Fraud Case Study. Presented at the American Accoutning Association National Meeting, Atlanta, GA. (August 2014)
  • Srivastava, Raj, Mock Jr., Ted, Ragothaman, Srini. A Conceptual Framework for the Audit Quality Inspection Process: The Case of Satyam Inspection by PCAOB. Presented at the Ernst & Young/KU Annual Meeting, Lawrence, KS. (May 1, 2014)
  • Ragothaman, Srinivasan. Allen Stanford Ponzi Scheme: What are the Lessons?. Presented at the Midwest Regional Meeting of the American Accounting Association, Chicago, IL. (October 2013)
  • Ragothaman, Srinivasan. Characteristics of Companies that Adopted SAB 108 and Corrected Prior Period Misstatements: An Empirical Analysis. Presented at the Midwest Regional Meeting of the American Accounting Association , Chicago, IL. (October 2013)
  • Ragothaman, Srinivasan. Impact of Federal Stimulus Spending on US Infrastructure Companies. Presented at the 8th CPPM International Conference , India. (August 2013)
  • Ragothaman, Srinivasan. Discussion of an Audit Research paper. Presented at the MWAAA Regional Meeting, St. Louis, MO. (October 13, 2012)
  • Ragothaman, Srinivasan. Lessons Learned from the Satyam Fiasco. Presented at the MWAAA Regional Meeting, St. Louis, MO. (October 12, 2012)
  • Ragothaman, Srinivasan. Watching the Watchdogs: An Examination of the PCAOB Quality Control Inspection Reports on Triennially Inspected Firms and the AICPA Peer Review Reports". Presented at the Deloitte Foundation / University of Kansas Auditing Symposium, Lawrence, KS. (April 28, 2012)
  • Ragothaman, Srinivasan. The Satyam Fiasco: What are the Lessons?. Presented at the AAA Forensic and Investigative Accounting Section Mid-Year Meeting , Chicago. (March 30, 2012)
  • Ragothaman, Srinivasan.
  • Ragothaman, Srinivasan. Teaching Tips on Ethics and Fraud. Presented at the 2011 Conference on Teaching & Learning in Accounting, Denver, CO, USA. (August 2011)
  • Ragothaman, Srinivasan. Voluntary Adoption of XBRL: An Empirical Analysis of Firm Characteristics. Presented at the American Accounting Association National Meeting, Denver, CO, USA. (August 2011)
  • Ragothaman, Srinivasan. The Madoff Debacle: What Are the Lessons?. Presented at the American Accounting Association National Meeting (Effective Learning Strategies Forum), Denver, CO, USA. (August 2011)
  • Ragothaman, Srinivasan. Voluntary XBRL Adopters and Firm Characteristics. Presented at the 5th University of Kansas International Conference on XBRL , Lawrence, KS, USA. (April 29, 2011)
  • Ragothaman, Srinivasan, Jepsen, Eric. India: The Other Big Challenge for the US. Presented at the USD International Forum, Vermillion, SD. (November 17, 2010)
  • Ragothaman, Srinivasan.
  • Ragothaman, Srinivasan. Corporate Social Responsibility and Sustainability Reports by US Companies: An Empirical Analysis. Presented at the 5th Annual International Conference on Public Policy and Management , Bangalore, India. (August 2010)
  • Ragothaman, Srinivasan.
  • Ragothaman, Srinivasan, Naik, Bijay, Ramakrishnan, Kumoli. Application of Classification Models for Predicting Corporate Acquisition Targets. Presented at the IABPAD Conference, Dallas, TX. (April 2010)
  • Ragothaman, Srinivasan. Green Accounting and Sustainability Reports: An Empirical Analysis. Presented at the IABPAD Conference, Dallas, TX. (April 2010)