DR. SHARAD ASTHANA
Chairman and Professor, Department of Accounting & Business Law, & Dean's Distinguished Research Scholar College of Business University of Texas - San Antonio Guest Professor, School of Economics & Management Beijing Jiaotong University Voice: (210) 458-5232 Fax: (210) 458-4322
Dr. Sharad Asthana is an award winning teacher and researcher who obtained his Ph.D. in Accounting from University of Texas at Austin in 1995 after thirteen years of experience as a senior manager and CEO. Dr. Asthana has published in top-tier Accounting journals, such as, The Accounting Review, Contemporary Accounting Research, Accounting Horizons, Journal of Accounting and Public Policy, Auditing: A Journal of Practice and Theory, Journal of Business Research, International Journal of Auditing, Journal of Pension Economics and Finance, and Journal of Information Systems. He is a widely recognized researcher in the areas of pension accounting, capital markets, information technology, and market for audit services. According to a recent publication, he is ranked in the top 25 most published researchers in Accounting Information Systems. He has won several Best Paper Awards and has been inducted twice into the Dean's Research Honor Roll for outstanding research. He was also won two Teacher of the Year Awards for excellence in the classroom. He is the current Editor-in-Chief of the International Journal of Accounting, Auditing, and Performance Evaluation. Recently, he received the 2014 Endowed Award for Overall Faculty Excellence and has been named the Dean's Distinguished Research Scholar 2014 and 2015.
Ph.D. in Accounting, 1995, University of Texas, Austin
Ph.D in Physics (ABD), 1977, Canning College, Lucknow University, India
- "Fee Competition among Big 4 Auditors and Audit Quality" with Inder Khurana (U of Missouri) and K.K. Raman (UTSA), REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING (2019, Forthcoming)
- "Diversification by the Audit Offices in the US and its Impact on Audit Quality," Review of Quantitative Finance and Accounting (2017)
- "US-Listed Foreign Companies' Choice of a US-Based vs. Home Country-Based Big-N Principal Auditor and the Effect on Audit Fees and Earnings Quality" with K.K. Raman and Hongkang Xu, Accounting Horizons (September 2015).
- “Organizational Form and Accounting Choice: Are Nonprofit or For-Profit Managers More Aggressive?” with Chris Edmonds and Thomas Vermeer, The Accounting Review, (2014).
- "Effect of Client Reputation on Audit Fees at the Office Level: An Examination of S&P 500 Index Membership,” with Rachana Kalelkar, Auditing: A Journal of Practice and Theory, (2014).
- "Abnormal Audit Fee and Audit Quality," with Jeff Boone, Auditing: A Journal of Practice and Theory, (2012).
- "Corporate Governance, Audit Firm Reputation, Auditor Switches, and Client Stock Price Reactions: The Andersen Experience," with Steve Balsam and Jagan Krishnan, International Journal of Auditing, (2010).
- "Earnings Management, Expected Returns on Pension Assets, and Resource Allocation Decisions," Journal of Pension Economics and Finance, (2008).
- "Factors Associated with the Early Adoption of the SEC's Revised Auditor Fee Disclosure Rules," with Jayanthi Krishnan, Auditing: A Journal of Practice and Theory, (2006).
- "Differential Response of Small Versus Large Traders to 10-K Filings on EDGAR," with Steve Balsam and Srinivasan Sankaraguruswamy, The Accounting Review, (2004).
- "Impact of Information Technology on Post-Earnings Announcement Drift," Journal of Information Systems, (2003).
- "The Effect of EDGAR on the Market Response to Form 10-K Filing," with Steve Balsam, Journal of Accounting and Public Policy, (2001)
- "Determinants of Funding Strategies and Actuarial Choices for Defined-Benefit Pension Plans," Contemporary Accounting Research, (1999).