Dr. Srinivasan Ragothaman

Division of Accounting and Finance, Beacom School of Business, 

The University of South Dakota, USA

Professor of Accounting



1991 PhD, Accounting, University of Kansas, USA

1986 MS, Business Administration, Iowa State University, USA

1980 CA, Institute of Chartered Accountants of India, India

1976 B. Commerce, Commerce, University of Madras, India

Research Fields



Accounting Education

Financial Fraud

Publications (selected)

  1. Ragothaman, Srinivasan; Mock, Theodore J. and Srivastava, Rajendra P. 2014. A Review and Evaluation of Audit Quality Oversight. Indian Accounting Review, Vol. 18(1), June.
  2. Ragothaman, S. 2014. The Madoff Debacle: What are the Lessons? Issues in Accounting Education, 29(1).
  3. Ragothaman, S. (2012). Voluntary XBRL Adopters and Firm Characteristics: An Empirical Analysis. The International Journal of Digital Accounting Research, 12, 93-119.
  4. Ragothaman, S., Cornelsen, E., Van Sloten, P. (2011). Good Corporate Governance and Firm Characteristics: An Empirical Analysis. A.T. Business Management Review, 7(3), 41-47.
  5. Naik, B., Ragothaman, S. (2011). Modeling Corporate Governance Ratings: A Comparative Study. International Journal of Business, Marketing, and Decision Sciences, 5.
  6. Ragothaman, S. "Knottyville Country Club Embezzlement: An Auditing Case" Journal of Forensic and Investigative Accounting – Volume 2:2, July-December 2010, pages 308-320.
  7. Naik, B., S. Ragothaman, and K. Ramakrishnan "Application of Classification Models for Predicting Corporate Acquisition Targets" International Journal of Business, Accounting, and Finance 4 (2), 70-83 Summer 2010.
  8. Ragothaman, Srini and K. Ramakrishnan "Characteristics of US Firms with Best Employee Commitment: An Empirical Analysis."AT Business Management Review (lead article) Vol.5:2, August 2009, pp. 1-6.
  9. Ragothaman, Srini and Angeline Lavin, "Restatements Due to Improper Revenue Recognition: A Neural Networks Perspective" Journal of Emerging Technologies in Accounting, Vol. 5: 2008, pp. 129-142.
  10. S. Ragothaman and D. Carr, "The Impact of Environmental Information Disclosures on Shareholder Returns in a Company: An Empirical Study in the United States," accepted for publication in International Journal of Management. Vol.25:4, December 2008, pp. 613-620.
  11. Ragothaman, Srini, Angeline Lavin, and Tom Davies, "A Neural Networks Approach to Predicting Earnings Restatements" Journal of Forensic Accounting: Auditing, Fraud & Risk, Vol. 9:1, June 2008, pp. 95-114.
  12. Naik, B. and S. Ragothaman, "Using neural network to predict MBA student success," College Student Journal, Vol. 38:1, March 2004, pp. 143-149.
  13. Ragothaman, Srini, B. Naik, and K. Ramakrishnan, "Predicting Corporate Acquisitions: An Application of Uncertain Reasoning Using Rule Induction," Information Systems Frontiers, Vol. 5:4, December 2003, pp. 401-414.
  14. Ragothaman, Srinivasan, "A Neural Network Approach to Predicting Corporate Illegal Behavior," Journal of Forensic Accounting, Auditing and Taxation, (lead article) Vol. 4:2, December 2003, pp. 181-198.
  15. Ragothaman, Srinivasan, W. Wilcox and T. Davies, "Garbage in Garbage out: Waste Disposal Incorporated – An Audit Case," Issues in Accounting Education, Vol. 18:3, August 2003, pp. 307-316.
  16. Ragothaman, Srini, "A Neural Network Approach to Predicting Going Concern Audit Reports," New Review of Applied Expert Systems and Emerging Technologies, V7, 2001, pp. 33-50.
  17. Ragothaman, Srinivasan, Tom Davies and DeVee Dykstra, "Legal Aspects of Electronic Commerce and their Implications for the Accounting Profession," Human Systems Management. Vol. 19, 2000, pp. 245-254.
  18. Ragothaman, Srinivasan, "Predicting Corporate Illegal Behavior: Statistical Models vis-à-vis Rule Induction", New Review of Applied Expert Systems and Emerging Technologies, Vol. 6, 2000, pp. 121-136.
  19. Ragothaman, Srinivasan and L. Korte "The ISO 9000 International Quality Registration: An Empirical Analysis of Implications for Business Firms", International Journal of Applied Quality Management, Vol. 2(1), 1999, pp. 59-74.
  20. Ragothaman, Srinivasan and Diane Hoadley, "Integrating the Internet and the World Wide Web into the Business Classroom: A Synthesis"; Journal of Education for Business, Vol.72:4, March-April, 1997, pp. 213-216.
  21. Ragothaman, Srinivasan and B. Bublitz, "An Empirical Analysis of the Timing of Writedown Disclosures," Advances in Accounting, Vol. 14, Fall 1996, pp. 223-240.
  22. Ragothaman, Srinivasan and B. Bublitz "An Empirical Analysis of the Impact of Asset Writedown Disclosures on Stockholders' Wealth" Quarterly Journal of Business and Economics, Summer 1996, Vol. 34:3, pp. 32-47.
  23. Ragothaman, Srinivasan, Jon Carpenter and Tom Buttars, "Using Rule Induction for Knowledge Acquisition: An Expert Systems Approach to Evaluating Material Errors and Irregularities", Expert Systems with Applications - An International Journal, Vol. 9:4, December 1995, pp. 483-490.
  24. Ragothaman, Srinivasan and Bijayananda Naik "Using Rule Induction for Expert System Development - The Case of Asset Writedowns" in International Journal of Intelligent Systems in Accounting, Finance and Management. Vol. 3:3, August 1994, pp. 187-203.

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