Shiva Sivaramakrishnan

Professor
Jesse H. Jones Graduate School of Business, Rice University

Area of Expertise: Accounting

Email: [email protected]

Dr. Shiva Sivaramakrishnan is the Henry Gardiner Symonds Professor in Accounting at the Jesse H. Jones Graduate School of Business, Rice University. He joined the Rice faculty in 2012. Prior to his current position, he has held tenured faculty positions at Carnegie Mellon University, Texas A&M University, and the University of Houston. Most recently, he held the Peggy Pittman Eminent Scholar Chair at the Mays Business School, Texas A&M University. Shiva completed his PhD in Accounting and Information Systems from Kellogg Graduate School of Management, Northwestern University, (1989). He has a master’s in Business Administration from Xavier Labor Relations Institute, Jamshedpur, India (1980) and B.Tech. (Mechanical Engineering) from Indian Institute of Technology, Madras, India (1977).

Dr. Sivaramakrishnan’s research interests include Management Accounting, Financial Reporting, Planning and Control in Organizations, Role of Financial Analysts, Voluntary Disclosure and Earnings Management.

Awards

  • Winner of the 2012 Impact on Management Accounting Practice Award along with coauthors Ramji Balakrishnan (University of Iowa) and Eva Labro (University of North Carolina) for the papers entitled “Product Costs as Decision Aids: An Analysis of Alternate Approaches (Part 1&2)” published in Accounting Horizons in 2012.
  • Bauer College of Business, Department of Accountancy and Taxation, Research Award (2005) and Service Award (2008).
  • Winner of the 2003 best paper award in the Journal of Management Accounting Research at the Management Accounting Section Mid-year Meetings for “A Critical Overview of 2 the Use of Full Cost Data for Planning and Pricing” published in the Journal of Management Accounting Research, Winter 2002; co-author: Ramji Balakrishnan, University of Iowa.
  • University Faculty Fellow, Texas A&M University, 2001-2002.
  • Program Co-Chair for 2002 Management Accounting Research Conference organized by the Management Accounting Section of the American Accounting Association.
  • Outstanding Core Faculty for the 1999-2000 academic year, Lowry Mays MBA program, Texas A&M University.
  • KPMG Peat Marwick Faculty Fellow, 1994-1997.
  • KPMG Peat Marwick Research Fellow, 1992, 1993.
  • Co-recipient, with Prof. John O’Brien, of a research fellowship from TRW, Inc. 1989.
  • Co-recipient, with Prof. John O’Brien, of a research grant from Carnegie Bosch Institute, December 1990.
  • Recipient of University Teaching Award from Department of Industrial Management for Excellence in Classroom, May 1990.
  • Arthur Andersen & Co. Foundation Doctoral Dissertation Award, 1987-88.
  • AAA Consortium Fellow, August 1987.
  • Big Ten Consortium Fellow, May 1987.
  • Deloitte Haskins & Sells Research Fellow, Summers 1985-87. 16. Graduate Fellowship, Northwestern University, 1984-86.

Publications

  • Boochun Jung, K. Sivaramakrishnan and Naomi Soderstrom. When do stock analysts find bond rating changes informative? Conditionally accepted at Accounting and Business Research.
  • EmreKilic, Gerald Lobo, T. Ranasinghe, K. Sivaramakrishnan (2013). The Impact of 3 SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions. The Accounting Review, 88: 233-260.
  • Praveen Kumar, Nisan Langberg and K. Sivaramakrishnan (2012). Voluntary Disclosures, Corporate Control, and Investment. Journal of Accounting Research, 50: 1041-1076.
  • Ramji Balakrishnan, Eva Labro and K. Sivaramakrishnan (2012). Product Costs as Decision Aids: An Analysis of Alternate Approaches (Part 1) Accounting Horizons, 26: 1- 20. (2012 Impact on Management Accounting Practice Award from American Accounting Association)
  • Ramji Balakrishnan, Eva Labro and K. Sivaramakrishnan (2012). Product Costs as Decision Aids: An Analysis of Alternate Approaches (Part 2) Accounting Horizons, 26: 21-41. (2012 Impact on Management Accounting Practice Award from American Accounting Association)
  • Drymiotes and K. Sivaramakrishnan (2012). Board Monitoring, Consulting, and Reward Structures. Contemporary Accounting Research, 29: 453-486.
  • Nisan Langberg and K. Sivaramakrishnan (2010). Voluntary Disclosures and Analyst Feedback, Journal of Accounting Research, 48: 603-645.
  • Lu, Tong and K. Sivaramakrishnan (2009). Mandatory Audit Firm Rotation: Fresh Look versus Poor Knowledge. Journal of Accounting and Public Policy, 28: 71-91.
  • Anand Gopal and K. Sivaramakrishnan (2008). On Vendor Preferences for Contract Types in Offshore Software Projects: The Case of Fixed Price vs. Time and Materials Contracts. Information Systems Research, 19: 202-220.
  • Praveen Kumar and K. Sivaramakrishnan (2008). Who Monitors the Monitor: The Effect of Board Independence on Executive Compensation and Firm Value. Review of Financial Studies, 21: 1371-1401.
  • Nisan Langberg and K. Sivaramakrishnan (2008). Voluntary Disclosures and Information Production by Analysts. Journal of Accounting and Economics, 46: 78-100.
  • Byunghwan Lee, John O’Brien and K. Sivaramakrishnan (2007). An analysis of Financial Analysts’ Optimism in Long-term Growth Forecasts. Journal of Behavioral Finance, 9: 171-184. An updated version of this work has appeared in Handbook of Behavioral Finance (2010), edited by Brian Bruce, Edward Elgar Publishing.
  • Lynn Rees and K. Sivaramakrishnan (2007). The Effect of Meeting or Beating Revenue Forecasts on the Association Between Quarterly Returns and Earnings Forecast Errors. Contemporary Accounting Research, 24 (Spring): 259-290.
  • Ramji Balakrishnan, K. Sivaramakrishnan, and K. Surysekar (2004). Short-term Contracts, Long-term Actions, and Information System Design. Journal of Accounting, Auditing and Finance, 19(2), 117-140.
  • Ramji Balakrishnan, K. Sivaramakrishnan and Shyam Sunder (2004). A Resource Granularity Framework for Estimating Opportunity Costs. The Accounting Horizons, 18(3), 197-206. 4
  • Ramji Balakrishnan and K. Sivaramakrishnan (2003). On the Value of Public Pre-decision Information in Principal-Agent Models. Indian Accounting Review, 7(2), 1-17.
  • A. Gopal, K. Sivaramakrishnan, M.S. Krishnan, and T. Mukhopadhyay (2003). Contracts in Off-shore Software Development: An Empirical Analysis. Management Science,49(12), 1671-1683.
  • Ramji Balakrishnan and K. Sivaramakrishnan (2002). A Critical Overview of the Use of Full Cost Data for Planning and Pricing: Journal of Management Accounting Research, Winter 2002. (Best paper award in Journal of Management Accounting Research).
  • Ramji Balakrishnan, K. Sivaramakrishnan and Shyam Sunder. Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000, Indian Accounting Review, 6(1), 13-26.
  • Anil Arya, John Fellingham, Jonathan Glover and K. Sivaramakrishnan (2000). Capital Budgeting, the Hold-up Problem and Information System Design. Management Science, 46(2),205-216.
  • Ramji Balakrishnan and K Sivaramakrishnan (2000). Sequential Solutions to Capacity Planning and Pricing Decisions, Contemporary Accounting Research, 18(1), 1-26.
  • Ramji Balakrishnan, Nandu J. Nagarajan and K. Sivaramakrishnan (1999). The Effect of Property Rights and Audit Information Quality on Team Incentives for Inventory Reduction. Management Science, 44(9), 1193-1204.
  • Somnath Das, Carolyn Levine and K. Sivaramakrishnan (1998). Earnings Predictability and Bias in Analysts' Earnings Forecasts. The Accounting Review, 73, 277-294.
  • Anil Arya, Jonathan Glover and K. Sivaramakrishnan (1997). The Interaction between Decision and Control Problems and the Value of Information. The Accounting Review, 72, 561-574.
  • Anil Arya, Jonathan Glover and K. Sivaramakrishnan (1997). Commitment Issues in Budgeting. Journal of Accounting Research, 35, 273-278.
  • Bala V. Balachandran, Ramji Balakrishnan and K. Sivaramakrishnan (1997). Capacity Planning with Demand Uncertainty. Engineering Economist,97, 49-72.
  • Bala V. Balachandran, Ramji Balakrishnan and K. Sivaramakrishnan (1997). On the Efficiency of Cost-Based Decision Rules for Capacity Planning. The Accounting Review, 72, 599-619.
  • John R. O’Brien and K. Sivaramakrishnan (1996). Coordination of Order Processing and Production Scheduling in Order-Initiated Production Environments. Journal of Management Accounting Research, 8, 151-170.
  • Ramji Balakrishnan and K. Sivaramakrishnan (1996). Is Assigning Capacity Costs to Individual Products Necessary for Capacity Planning? Accounting Horizons, 10(3), 1-11.
  • Nandu J. Nagarajan, Sri Sridharan and K. Sivaramakrishnan (1995). Managerial Entrenchment, Reputation, and Corporate Investment Myopia. The Journal of Accounting, Auditing and Finance, 10, 565-585.
  • Sok-Hyon Kang and K. Sivaramakrishnan (1995). Issues in Testing Earnings Management 5 and an Instrumental Variable Approach. Journal of Accounting Research, 33, 353-367.
  • Sok-Hyon Kang, John R. O’Brien and K. Sivaramakrishnan (1994). Analysts' Interim Earnings Forecasts - Evidence on Forecast Bias. Journal of Accounting Research, 32, 103- 112.
  • Sivaramakrishnan, K. (1994). Information Asymmetry, Participation and Long Term Contracts. Management Science, 40, 1228-1244.
  • John R. O’Brien and K. Sivaramakrishnan (1994). Accounting for JIT: A Cycle Time Based Approach. Journal of Cost Management, 8, 63-70. Also appeared in Emerging Practices in Cost Management, 1996, edited by Barry J. Brinker (editor of the Journal of Cost Management), published by Warren, Gorham and Lamont.
  • Stanley Baiman and K. Sivaramakrishnan (1991). The Value of Private Pre-decision Information in a Principal Agent Context. The Accounting Review, 66, 747-766.
  • Thomas Lys and K. Sivaramakrishnan (1988). Earnings Expectations and Capital Restructuring - The Case of Equity for Debt Swaps. Journal of Accounting Research, 26, 273-299 Books

Books

  • Management Accounting, coauthored with Ramji Balakrishnan (University of Iowa), and Geoff Sprinkle (Indiana University). Publisher: Wiley. October, 2008

Associations

  • Cornell University
  • Chicago Booth
  • Skema Business School
  • Universite Bordeaux
  • IESEG
  • Frankfurt School of Finance and Management
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