Abhijit Barua

Employment

• Florida International University Professor
  2006 - Present

Education

Education history is unavailable.

Projects & Funding

Projects & funding information is unavailable.

Publications (22)

• Integrated versus financial statement-only audits in smaller firms
  Journal of Applied Accounting Research 2026 DOI: 10.1108/JAAR-10-2024-0412
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• Do Auditors Discount Fees During the First Year of Engagement?
  Current Issues in Auditing 2026 DOI: 10.2308/CIIA-2024-032
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• Accruals Management to Meet or Beat Earnings Performance of Peer Firms
  Accounting & Finance 2026 DOI: 10.1111/acfi.70119
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• Income Adjustments and Firm Performance During Economic Downturns: Systemic Versus Opportunistic Conservatism
  Accounting & Finance 2025 DOI: 10.1111/acfi.70020
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• Consolidation of off-balance sheet entities and investment efficiency
  Accounting Research Journal 2022 DOI: 10.1108/arj-09-2020-0291
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• Earnings management through financing activities: Evidence from early debt extinguishments
  Journal of Corporate Accounting & Finance 2022 DOI: 10.1002/jcaf.22537
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• Are audit fees discounted in initial year audit engagements?
  Journal of Accounting and Economics 2020 DOI: 10.1016/j.jacceco.2019.101282
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• Earnings informativeness in dual-class firms
  Olesya Lobanova, Abhijit Barua, Suchismita Mishra +1 more
  Review of Accounting and Finance 2019 DOI: 10.1108/raf-09-2017-0178
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• Financial versus operating liability leverage and audit fees
  International Journal of Auditing 2019 DOI: 10.1111/ijau.12157
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• Hierarchy of earnings thresholds based on discretionary accruals
  Advances in Accounting 2019 DOI: 10.1016/j.adiac.2018.12.002
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• Reporting order of financial statements in SEC filings: Evidence from 10-K filings of S&P 500 entities
  Research in Accounting Regulation 2017 DOI: 10.1016/j.racreg.2017.09.009
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• Shareholder Votes on Auditor Ratification and Subsequent Auditor Dismissals
  Accounting Horizons 2017 DOI: 10.2308/acch-51512
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• Market Reactions to Departures of Audit Committee Directors
  Accounting Horizons 2013 DOI: 10.2308/acch-50284
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• SEC enforcement releases and audit fees
  Managerial Auditing Journal 2012 DOI: 10.1108/02686901311284559
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• Appointment of New Executives and Subsequent SOX 404 Opinion
  Journal of Accounting and Financ 2011
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• Audit Report Lags after Voluntary and Involuntary Auditor Changes
  Accounting Horizons 2010 DOI: 10.2308/acch.2010.24.4.671
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• Earnings Management Using Discontinued Operations
  The Accounting Review 2010 DOI: 10.2308/accr.2010.85.5.1485
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• Audit committee characteristics and investment in internal auditing
  Journal of Accounting and Public Policy 2010 DOI: 10.1016/j.jaccpubpol.2010.09.001
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• Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items
  The Accounting Review 2010 DOI: 10.2308/accr.2010.85.4.1303
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• Internal Control Opinions and Auditor Resignations
  Journal of Forensic & Investigative Accounting 2010
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