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Khondkar Karim

Khondkar Karim
Dr. Khondkar Karim, CPAAccounting Department Chair, Professor

Research Interests

Financial Accounting, Managerial Accounting, Behavioral Accounting,

Market based accounting, judgment decision making, impact of regulatory changes on accounting numbers, Corporate Governance, accounting education.

Education

  • DBA: Accounting, (1996), Mississippi State University - Mississippi
    Supporting Area: Finance and Business Quantitative Analysis
    Dissertation/Thesis Title: An Empirical Investigation of the Effect of Accounting Based Debt Covenants on the Magnitude of Long Window Earnings Response Coefficient
  • MS, (1987), Eastern Michigan University -
  • MBA: Accounting, (1984), University of Dhaka -
  • BBA: Accounting, (1983), University of Dhaka -

Biography

Karim has published over 80 articles in various refereed journals including Accounting Organizations and Society (AOS), Behavioral Research in Accounting (BRIA), Journal of Corporate Finance, Accounting Horizons, Journal of Accounting Auditing and Finance, Managerial Auditing Journal, Review of Quantitative Finance and Accounting, Applied Financial Economics, Advances in Accounting Behavioral Research, International Journal of Finance, Advances in Accounting, Advances in International Accounting, Advances in Quantitative Analysis of Finance and Accounting, Research in Finance, International Journal of Auditing, and The Mid-Atlantic Journal of Business. He is also the recipient of a 1999 ANBAR Citation of Excellence for AOS paper. He has received the outstanding teaching award and outstanding research award in 1997 and 1999 respectively. He was recognized as one of the most productive accounting doctoral graduates in a study published in Advances in Accounting. It identified the top 10 doctoral graduates by the year of their graduation and the number of publications within the top 40 selected accounting journals. He has co-edited a monograph on Environmental Disclosure Practices and Financial Performance and two special issues of Managerial Finance on Performance Measurement and Evaluation. He served on the editorial board of Issues in Accounting Education. Currently, he serves at the Editor of Advances in Accounting Behavioral Research.

Publications

  • Karim, K., Li, J., Lin, J., Robin, A. (2017) "Directing with a Style? Board Interlock and the Diffusion of Accounting Practice," Working Paper
  • Hu, R., Lin, J., Tan, J., Karim, K. (2017) "Do Investors Want Politically Connected Independent Directors? Evidence from Forced Resignations of Politically Connected Independent Directors in China," Working Paper
  • Karim, K., Lin, J., Pinsker, R., Zhu, H. (2017) "Using Linguistics to Mine Unstructured Data from FASB Exposure Drafts," Journal of Information System (Conditionally Accepted)
  • Karim, K. (2016) "Advances in accounting behavioral research,"
  • Karim, K., Suh, S., Tang, J. (2016) "Do ethical firms create value?," Social Responsibility Journal 12:1 pp. 54–68
  • Rutledge, R.W., Karim, K., Kim, T. (2016) "The FASB’s and IASB’s New Revenue Recognition Standard: What Will Be the Effects on Earnings Quality, Deferred Taxes, Management Compensation, and on Industry-Specific Reporting?.," Journal of Corporate Accounting & Finance (Wiley)!!! 27:6 pp. 43
  • Holder, A., Karim, K., Lin, J., Pinsker, R. (2016) "Do material weaknesses in information technology-related internal controls affect firms’ 8-K filing timeliness and compliance?," International Journal of Accounting Information Systems 22: pp. 26
  • Karim, K., Robin, A., Suh, S. (2016) "Board Structure and Audit Committee Monitoring: Effects of Audit Committee Monitoring Incentives and Board Entrenchment on Audit Fees," Journal of Accounting, Auditing & Finance 31:2 pp. 249
  • Cheng, X., Karim, K., Lin, K.J. (2015) "A cross–cultural comparison of whistleblowing perceptions," International Journal of Management and Decision Making 14:1 pp. 15–31
  • Rutledge, R.W., Karim, K., Gong, J. (2015) "Convergence of PRC GAAP with IFRS, and the Comparative Value Relevance Between the Two Sets of Reporting Standards: The Case of Dual-Listed Chinese Companies," Journal of Accounting and Finance 15:4 pp. 165
  • Karim, K., Suh, S., Carter, C.P., Zhang, M. (2015) "Corporate Social Responsibility: Evidence from the United Kingdom," Journal of International Business Research 14:1 pp. 85
  • Lin, K.J., Tan, J., Zhao, L., Karim, K. (2015) "In the name of charity: Political connections and strategic corporate social responsibility in a transition economy.," Journal of Corporate Finance 32: pp. 327 - 346
  • Lin, K.J., Karim, K., Carter, C.P. (2015) "Why does China’s stock market have highly synchronous stock price movements? An information supply perspective," Advances in Accounting 31:1 pp. 68-79
  • Lin, K.J., Tan, J., Zhao, L., Karim, K. (2015) "In the name of charity: Political connections and strategic corporate social responsibility in a transition economy," Journal of Corporate Finance 32: pp. 327-346
  • Lin, K.J., Karim, K., Carter, C.P. (2015) "Why does China’s stock market have highly synchronous stock price movements? An information supply perspective," Advances in Accounting 31:1 pp. 68-79
  • Lin, K.J., Karim, K., Carter, C.P. (2014) "Stock Price Informativeness and Idiosyncratic Return Volatility in Emerging Markets: Evidence from China," Review of Pacific Basin Financial Markets & Policies 17:4 pp. -1
  • Lin, K.J., Karim, K., Carter, C. (2014) "Stock Price Informativeness and Idiosyncratic Return Volatility in Emerging Markets: Evidence from China," Review of Pacific Basin Financial Markets and Policies 17:4 pp. 1-28
  • Rutledge, R., Karim, K., Aleksanyan, M., Wu, C. (2014) "An examination of the relationship between corporate social responsibility and financial performance: The case of Chinese state-owned enterprises," Advances in Environmental Accounting and Management 5: pp. 1-22
  • Lin, K.J., Tan, J., Zhao, L., Karim, K. (2014) "In the name of charity: Political connections and strategic corporate social responsibility in a transition economy," Journal of Corporate Finance
  • Karim, K. (2014) "“Political costs at the pump: Earnings management in the oil industry 2000-2009”,"
  • Karim, K. (2014) "“The effects of SOX on firms audited by big-4-versus non-big-4 audit firms”,"
  • Pathak, J., Karim, K., Suh, S., Zhang, Z. (2014) "Do characteristics of audit committees and board of directors influence earnings management?," International Journal of Management and Decision Making 13:4 pp. 356-379
  • Rutledge, R.W., Karim, K., Li, C. (2014) "A Study of the Relationship between Renminbi Exchange Rates and Chinese Stock Prices," International Economic Journal 28:3 pp. 381-403
  • Pathak, J., Karim, K., Suh, S., Zhang, Z. (2014) "Do characteristics of audit committees and board of directors influence earnings management?," International Journal of Management & Decision Making 13:4 pp. 356-379
  • Pathak, J., Karim, K., Suh, S., Ziwen, X. (2014) "Do Audit Committee and Characteristics of Board of Directors Influence Earnings Management?," SSRN Working Paper Series
  • Armand, J.S., Karim, K. (2014) "FAIR VALUE ACCOUNTING - THE CULPRIT BEHIND THE GREAT RECESSION OF 2008?," Internal Auditing 29:2 pp. 8-11
  • Holder, A.D., Fogarty, T.J., Karim, K., Carter, C. (2014) "Political Costs at the Pump: Earnings Management in the Oil Industry 2000-2009," Oil, Gas & Energy Quarterly pp. 417-448
  • Peary, E., Karim, K., Suh, S., Strickland, S., Carter, C.P. (2014) "An examination of relationships among internal control weakness, audit fees, and auditor changes," Internal Auditing 29:1 pp. 17-21
  • Suh, S., Karim, K. (2013) "Corporate social responsibility in the oil industry: A comparison of the CSR disclosure behavior in BP and CNPC," Advances in Business Research
  • Karim, K., Pinsker, R., Robin, A. (2013) "Firm size and the voluntary disclosure of nonfinancial information by private versus public firm managers," Managerial Auditing Journal 28:9 pp. 866-892
  • Pathak, J., Karim, K., Carter, C., Xie, Y. (2013) "Why do enterprise risk management systems fail? Evidence from a case study of AIG," International Journal of Applied Decision Sciences 6:4 pp. 345-371
  • Karim, K. (2013) "“Corporate social responsibility in the oil industry: Comparison of the CSR disclosure behavior in BP and GNPC”,"
  • Karim, K. (2013) "“International copper futures market price linkage and information transmission: Empirical evidence from the primary world copper markets”,"
  • Peary, E., Karim, K., Suh, S., Strickland, S., Carter, C.P. (2013) "An examination of the Sarbanes-Oxley Act's impact on internal control weakness," Internal Auditing 28:6 pp. 25-31
  • Aleksanyan, M., Karim, K. (2013) "Searching for value relevance of book value and earnings: A case of premium versus discount firms," Review of Quantitative Finance and Accounting 41:3 pp. 489-511
  • Holder, A., Karim, K., Lin, K.c., Woods, M. (2013) "A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies," Advances in Accounting 29:1 pp. 134-153
  • Holder, A., Karim, K., Robin, A. (2013) "Was Dodd-Frank justified in exempting small firms from section 404b compliance?," Accounting Horizons 27:1 pp. 1-22
  • Rutledge, R.W., Karim, K., Wang, R. (2013) "International Copper Futures Market Price Linkage and Information Transmission: Empirical Evidence from the Primary World Copper Markets," Journal of International Business Research 12:1 pp. 113
  • Karim, K., Pinsker, R. (2012) "Do firms' comply with the shorter form 8-K reporting deadlines? Initial evidence on the effectiveness of the SEC's 2004 current report rule," Review of Pacific Basin Financial Markets and Policies 15:1
  • Holder, A.D., Karim, K. (2012) "Loss Contingencies Face Controversy in Convergence," CPA Journal 82:1 pp. 34-39
  • Holder, A., Karim, K., Lin, K.J. (2012) "What Does the Dodd—Frank Act Mean for the Accounting Profession?," Internal Auditor August
  • Karim, K., Pinsker, R.E. (2011) "Has Form 8-K reporting become timelier post-regulation fair disclosure and the Sarbanes-Oxley Act? Initial evidence," Research in Accounting Regulation 23:2 pp. 167-171
  • Emerson, D.J., Karim, K., Rutledge, R.W. (2010) "Fair value accounting: A historical review of the most controversial accounting issue in decades," Journal of Business & Economics Research (JBER) 8:4
  • Rutledge, R., Karim, K. (2009) "Determinants of Coauthorship for the Most Productive Authors of Accounting Literature.," Journal of Education for Business 84:3 pp. 130 - 134
  • Karim, K., Lacina, M.J., Rutledge, R.W. (2006) "The association between firm characteristics and the level of environmental disclosure in financial statement footnotes," Advances in Environmental Accounting & Management 3: pp. 77-109
  • Tahai, A., Rutledge, R.W., Karim, K. (2004) "An examination of financial integration for the group of seven (G7) industrialized countries using an I (2) cointegration model," Applied Financial Economics 14:5 pp. 327-335
  • Karim, K. (2004) "Environmental Disclosures Practices and Financial Performance,"
  • Karim, K. (2004) "Performance Measurement and Evaluation,"
  • Karim, K. (2004) "Performance Measurement and Evaluation,"
  • Lacina, M.J., Karim, K. (2004) "Tests of Market Reaction and Analysts' Forecast Revisions to the Disclosure of Improved Management Earnings Expectations: A Case of Concurrent Bad News Management Earnings Forecasts," Review of Quantitative Finance and Accounting 23:2 pp. 123-148
  • Yhim, H.P., Karim, K., Rutledge, R.W. (2003) "The association between disclosure level and information quality: voluntary management earnings forecasts," Applied Financial Economics 13:9 pp. 677-692
  • Karim, K., Rutledge, R.W., Gara, S.C., Ahmed, M.U. (2001) "An Empirical Examination of the Pricing of Seasoned Equity Offerings: A Test of the Signaling Hypothesis," Review of Quantitative Finance and Accounting 17:1 pp. 63-79
  • Rutledge, R.W., Karim, K. (1999) "The influence of self-interest and ethical considerations on managersââ?¬â?¢ evaluation judgments," Accounting, Organizations and Society 24:2 pp. 173-184
  • Rutledge, R.W., Karim, K. (1999) "The influence of self-interest and ethical considerations on managers’ evaluation judgments," Accounting, Organizations and Society 24:2 pp. 173–184
  • Karim, K., Siegel, P.H. (1998) "A signal detection theory approach to analyzing the efficiency and effectiveness of auditing to detect management fraud," Managerial Auditing Journal 13:6 pp. 367-375
  • Deshmukh, A., Karim, K., Siegel, P.H. (1998) "An analysis of efficiency and effectiveness of auditing to detect management fraud: a signal detection theory approach," International Journal of Auditing 2:2 pp. 127-138
  • Siegel, P.H., Reinstein, A., Karim, K., Rigsby, J.T. (1998) "The role of peer relationships during CPA firm mergers," Behavioral Research in Accounting 10: pp. 270-277

Presentations

  • A Content Analysis of the Comment Letters to the FASB and IASB: Accounting for Contingencies - AAA National Meeting, August 2012 - Washington, D.C.
  • Stock Price Informativeness in Emerging Markets: Evidence from China - AAA National Meeting, August 2012 - Washington, D.C.
  • Tax Incentives and Earnings Management in the Oil Industry (co-authored) - AAA Ohio Regional Meeting, May 2012 - Covington, KY
  • Was Dodd-Frank Justified in Exempting Small Firms from Section 404b Compliance? (co-authored) - AAA Ohio Regional Meeting, May 2012 - Covington, KY
  • Was Dodd-Frank Justified in Exempting Small Firms from Section 404b Compliance? (co-authored) - Manning School of Business Research Colloqium, April 2012
  • Was Dodd-Frank Justified in Exempting Small Firms from Section 404b Compliance? (co-authored), March 2012 - New Orleans, LA
  • Tax Incentives and Earnings Management in the Oil Industry (co-authored) - Manning School of Business Research Colloqium, December 2011
  • Do Private Firm Managers Make Key Accounting Decisions Like their Public Firm Counterparts? (co-authored) - AAA National Meeting, August 2011 - Denver, CO
  • Analyst Experience and Rounding of EPS Forecast (co-authored) - AAA Financial Accounting and Reporting Section Mid-Year Meeting, January 2011 - Tampa, FL
  • Do Managers of Private Firms Approach Qualitative Materiality Judgments Like their Public Firm Counterparts? A Study with Implications for Potential U.S. Adoption of IFRS (co-authored) - 2010 British Accounting Association Conference, 2010 - Cardiff, Wales, UK
  • Analyst Experience and Rounding of EPS Forecast (J. Lessard) - Mid-Atlantic Regional Meeting of AAA, 2010 - Philadelphia, PA
  • Study Incorporating the FIRO-B Demographic Characteristics and Social Skills Preferences among Auditors: An Exploratory Study (J. Lessard) - Mid-Atlantic Regional Meeting of AAA, 2010 - Philadelphia, PA
  • Analyst Forecast Accuracy and Firm Growth (J. Lessard) - Southwest Meeting of AAA, 2010 - Dallas, TX
  • Value Relevance of Book Value and Earnings: The Case of Premium vs. Discount Firms (with Aleksanyan) - Southwestern Finance Association Meeting, 2010 - Dallas, TX
  • Analyst Experience and Rounding of EPS Forecast (co-authored) - AAA National Meeting, August 2010 - San Francisco, CA
  • Searching for Value Relevance of Book Value and Earnings (co-authored) - AAA National Meeting, August 2010 - San Francisco, CA
  • Your Parachute Is Still the Same Color: A Longitudinal Assessment of the Job Market for Academic Accountants (co-authored) - AAA National Meeting, August 2010 - San Francisco, CA
  • Study Incorporating the FIRO-B Demographic Characteristics and Social Skills Preferences Among Auditors: An Exploratory Study (co-authored) - Mid-Atlantic Regional Meeting of AAA, April 2010 - Philadelphia, PA
  • Analyst Forecast Accuracy and Firm Growth (co-authored) - 37th Annual Meeting of Federation of Business Disciplines, March 2010 - Dallas, TX
  • Value Relevance, Book Value, and Earnings: The Case of Premium vs. Discount Firms (co-authored) - 37th Annual Meeting of Federation of Business Disciplines, March 2010 - Dallas, TX
  • What Factors Influence the Number of Coauthors in the Published Research of the Most Productive Authors in Accounting Literature? (R. Rutledge) - Annual Meeting of AAA, August 2009 - New York, NY
  • Value Relevance of Book Value and Earnings: Premium vs. Discount Firms (M. Aleksanyan) - British Accounting Association Annual Conference, April 2009 - Dundee, UK
  • What Factors Influence the Number of Coauthors in the Published Research of the Most Productive Authors in Accounting Literature? (R. Rutledge) - British Accounting Association Annual Conference, April 2009 - Dundee, UK
  • Does Increased Regulation and Legislation Improve the 8-K Reporting Behavior of Firms? An 8-K Investigation Pre and Post Regulation Fair Disclosure and the Sarbanes-Oxley Act (with R. Pinsker and S. Gara) - Midwest Regional Meeting of AAA, 2008 - Troy, MI
  • Does Increased Regulation and Legislation Improve the 8-K Reporting Behavior of Firms? An 8-K Investigation Pre and Post Regulation Fair Disclosure and the Sarbanes-Oxley Act (with R. Pinsker and S. Gara) - Annual Meeting of AAA, August 2008 - Anaheim, CA
  • Is There a Size Effect in the Pricing of Stocks in the Chinese Stock Markets? The Case of Bull Versus Bear Markets (with R. Rutledge and Z. Zhang) - Annual Meeting of AAA, August 2008 - Anaheim, CA
  • Trust, Fraud, and Internal Controls: A Game Theoretic Analysis (with A. Deshmukh) - Annual Meeting of AAA, August 2008 - Anaheim, CA