Browse by ISB Authors

Article

Kallapur, S (2023) Accounting Research as Bayesian Inference to the Best Explanation. Accounting, Economics, and Law: A Convivium. ISSN 2152-2820

Gujarathi, M R and Gupta, G and Kallapur, S (2022) Editors’ preface to special issue: Accounting in India. Journal of International Accounting, Auditing and Taxation, 49: 100521. ISSN 1061-9518

Agarwal, R and Kallapur, S (2021) Four Ways to Improve Risk Reporting. California Management Review, 63 (4). pp. 52-65. ISSN 0008-1256

Kallapur, S and Agarwal, R (2019) Role of Risk Culture in Effective Implementation of Risk Governance. Risk & Compliance.

Agarwal, R and Kallapur, S (2018) Cognitive risk culture and advanced roles of actors in risk governance: a case study. The Journal of Risk Finance, 19 (4). pp. 327-342. ISSN 2331-2947

Ghosh, A A and Kallapur, S and Moon, D (2009) Audit and non-audit fees and capital market perceptions of auditor independence. Journal of Accounting and Public Policy, 28 (5). pp. 369-385. ISSN 1873-2070

Kallapur, S and Eldenburg, L (2005) Uncertainty, real options, and cost behavior: Evidence from Washington state hospitals. Journal of Accounting Research, 43 (5). pp. 735-752. ISSN 1475-679X

Kallapur, S and Kwan, S Y S (2004) The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms. The Accounting Review, 79 (1). pp. 151-172. ISSN 1558-7967

Kallapur, S and Trombley, M A (2003) The Association Between Investment Opportunity Set Proxies and Realized Growth. Journal of Business Finance & Accounting, 26 (3‐4). pp. 505-519. ISSN 1468-5957

Chung, H and Kallapur, S (2003) Client Importance, Nonaudit Services, and Abnormal Accruals. The Accounting Review, 78 (4). pp. 931-955. ISSN 1558-7967

Kallapur, S (2003) Discussion of “Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets”. The International Journal of Accounting, 38 (4). 421 - 425. ISSN 0020-7063

Ali, A and Kallapur, S (2001) Securities Price Consequences of the Private Securities Litigation Reform Act of 1995 and Related Events. The Accounting Review, 76 (3). pp. 431-460. ISSN 1558-7967

Kallapur, S and Trombley, M A (2001) The investment opportunity set: determinants, consequences and measurement. Managerial Finance, 27 (3). pp. 3-15. ISSN 0307-4358

Eldenburg, L and Kallapur, S (2000) The effects of changes in cost allocations on the assessment of cost containment regulation in hospitals. Journal of Accounting and Public Policy, 19 (1). pp. 97-112. ISSN 1873-2070

Eldenburg, L and Kallapur, S (1997) Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes. Journal of Accounting and Economics, 23 (1). pp. 31-51. ISSN 1879-1980

Barth, M E and Kallapur, S (1996) The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research*. Contemporary Accounting Research, 13 (2). pp. 527-567. ISSN 1911-3846

Kallapur, S (1994) Dividend payout ratios as determinants of earnings response coefficients: A test of the free cash flow theory. Journal of Accounting and Economics, 17 (3). pp. 359-375. ISSN 1879-1980

Book Chapter

Kallapur, S and Krishnan, R (2008) Management Accounting in India. In: Handbooks of Management Accounting Research. Elsevier, Oxford, UK, pp. 1399-1410. ISBN 9780080554501

Monograph

Chakraborty, B and Kallapur, S and Mahapatro, S and Tantri, P L (2020) Bankruptcy Law And Equity Capital: Evidence From India. Working Paper. University of Technology Sydney.

Kallapur, S (2015) Econometric Identification of Causal Effects: A Graphical Approach with a Case Study. Working Paper. SSRN.

Bae, G S and Kallapur, S and Rho, J (2013) Departing and Incoming Auditor Incentives, and Auditor-Client Misalignment under Mandatory Auditor Rotation: Evidence from Korea. Working Paper. SSRN.

Bae, G S and Kallapur, S and Rho, J H (2013) Does Regulator Selection of Auditors Improve Audit Quality? Evidence from Auditor Designation in Korea. Working Paper. Indian School of Business.

Kallapur, S and Sankaraguruswamy, S and Zang, Y (2010) Audit Market Concentration and Audit Quality. Working Paper. SSRN.

Kallapur, S and Eldenburg, L (2003) Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals. Working Paper. SSRN.

Chung, H H and Kallapur, S (2001) Client Importance, Non-Audit Fees, and Abnormal Accruals. Working Paper. SSRN.

Bagnoli, M and Kallapur, S and Watts, S G (2001) Top Line and Bottom Line Forecasts: A Comparison of Internet Firms During and after the Bubble. Working Paper. SSRN.

Kallapur, S and Kwan, S Y S (2000) The Value Relevance of Brand Assets Recognized by UK Firms. Working Paper. SSRN.

Eldenburg, L and Kallapur, S (1998) Changes in Hospital Service Mix and Cost Allocations in Response to Changes in Medicare Reimbursement Schemes. Working Paper. SSRN.

Ali, A and Kallapur, S (1998) Shareholders' Perception of the Securities Litigation Regime in the U.S.: Stock Price Impact of the Presidential Veto of the Private Securities Litigation Reform Bill of 1995. Working Paper. SSRN.

Barth, M E and Kallapur, S (1995) The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research. Working Paper. SSRN.

Conference or Workshop Item

Chakraborty, B and Kallapur, S and Mahapatro, S and Tantri, P L (2022) Disciplining effects of IBC: Equity inflows, RPT reduction, and Investments. In: IBC: Idea, Impressions and Implementation.

Ghosh, A and Kallapur, S (2006) Provision of Non-audit Services by Auditors: Economic Efficiency or Managerial Opportunism? In: Research Paper Series, Centre for Analytical Finance, ISB.