Srinivasan Ragothaman

Dr. Srini Ragothaman is Black Hills Corp. Distinguished Professor of Accounting at The University of South Dakota. He has published over fifty journal articles. He has won many awards including Governor's technology grant, AAA Outstanding Researcher Award and the PricewaterhouseCoopers grant.

Undergraduate auditing, graduate auditing, principles of financial accounting, principles of managerial accounting and accounting information systems.

Dr. Ragothaman's research interests are in the areas of PCAOB regulation, PCAOB inspection reports, auditor oversight, asset writedowns, financial statement fraud, auditing and accounting issues, fraud cases, internal control, XBRL reporting, neural networks and data mining, and issues in business education. Dr.Ragothaman has published over thirty five articles in various refereed journals.

Citations listed below are presented in a standardized, modified format for display purposes only. They do not necessarily reflect the preferred style and conventions of the faculty member or discipline.

Adhikari, Subash, and Ragothaman, Srinivasan. A Fraud at Turbo Global Partners Inc.: A Case Study. Vol. 26 Research on Professional Responsibility and Ethics in Accounting, 2023.
South-Winter, Carole, Ragothaman, Srinivasan, and Dag, Ali. Abstract from Forum on Advances in Healthcare Management Research, 461-462. Vol. 66, Iss. 6 Chicago, IL; Wolters Kluwer: Journal of Healthcare Management, 2021.
Nasir, Murtaza , Simsek , Serhat, Cornelsen, Erin , Ragothaman, Srinivasan, and Dag, Ali. Developing a decision support system to detect material weaknesses in internal control. Decision Support Systems, 2021. (DOI: https://doi.org/10.1016/j.dss.2021.113631)
Beckmann, Klaus, and Ragothaman, Srinivasan. Impact of Coronavirus on Cash Flows in University Budgets: Exploratory Study. Vol. Volume 14, Iss. Number 2, Fall 2020 International Journal of Business, Accounting, and Finance, 2020.
Ragothaman, Srinivasan. The Class of 2020, 4. Vol. 135, Iss. 20 Vermillion: Vermillion Plain Talk, 2020.
Ragothaman, Srinivasan. Life During A Pandemic. Vermillion: Argus Leader, 2020.
Ragothaman, Srinivasan, and Custis, Tyler. GAAP Violations at Thor Industries: What are the Lessons?. Journal of Forensic and Investigative Accounting, 2020.
Ragothaman, Srinivasan, Chang, Daniel, and Davies, Karen. A Data Analytic Approach to Predicting Firms that Corrected Prior Period Misstatements . Vol. 19, Iss. 2 Journal of Accounting and Finance, 2019.
South-Winter, Carole A., Dag, Ali, and Ragothaman, Srinivasan. Factors Associated with Readmission of Cardiac Patients ., Editors M. Mamin Ullah and Jongwha Chang, December 2018, Vol. 6, No. 4, pp. 9-19. Vol. 6, Iss. 4 Published by American Research Institute for Policy Development Washington, DC: International Journal of Health Sciences, 2019. (DOI: 10.15640/ijhs )
South-Winter, Carole A., Dag, Ali, and Ragothaman, Srinivasan. A Comparative Data Mining Approach to Construct a Risk Trade-off in Predicting the Cardiac Patient Re-admissions. Vermillion: Industrial Management and Data Systems, 2018.
Mock, Theodore, Ragothaman, Srinivasan, and Srivastava, Rajendra. Using Evidential Reasoning Technology to Enhance the Audit Quality Assurance Inspection Process., Editors Miklos Vasarhelyi, 29-43. Vol. 15, Iss. 1 Vermillion: Journal of Emerging Technologies in Accounting, 2018. (DOI: 10.2308/jeta-52085)
Ragothaman, Srinivasan, and Cornelsen, Erin . Characteristics of Firms with Material Weaknesses in Internal Control: An Empirical Analysis., Editors Samanthala Hettihewa and Christopher Wright, 63-72. Vol. 17, Iss. 4 Atlanta, Georgia: Journal of Accounting and Finance, 2017.
Jones, William J., and . The Impact of the Great Recession on S&P 500 Firms and their Marketing Efforts: An Empirical Analysis, 51-64. Vol. 11, Iss. 1 International Journal of Business & Economics Perspectives, 2016.
Jones, William J., and Ragothaman, Srinivasan. Financial Characteristics of Top Green Compaines in USA: An Empirical Investigation, 15-21. Vol. 11, Iss. 3 A.T. Business Management Review, 2015.
Jones, William J., and Ragothaman, Srinivasan. The Impact of the Great Recession on S&P 500 Firms and their Marketing Efforts: An Empirical Analysis . Las Vegas, NV: International Academy of Business and Public Administration Disciplines (IABPAD), 2015 Proceedings, 2015.
Ragothaman, Srinivasan, and Cornelsen, Erin. An Empirical Analysis of Audit Committee Member Resignations Due to Policy Disputes with the Management. Vol. 15-21 Vermillion: Journal of Accounting and Finance, 2015.
Cotton, Vonda, and Ragothaman, Srinivasan. Financial Characteristics of Most Trustworthy US Companies: An Empirical Analysis., Editors Kent Tseng, 1-7. Vol. 11, Iss. 2 A.T. Business Management Review, 2015.
Ramakirshnan, Kumoli, and Ragothaman, Srinivasan. US Corporate Responses to the "Great Recession" (2007-2009): Evidence from the Entrails., Editors David Smith, 133-141. Vol. 11, Iss. 6 Journal of Accoutning and Finance, 2014.
Ragothaman, Srinivasan, Mock, Theodore J., and Srivastava, Rajendra P.. A Review and Evaluation of Audit Quality Oversight., Editors Bhabatosh Bannerjee, 1-14. Vol. 18, Iss. 1 Calcutta, India: Indian Accounting Review, 2014.
Ragothaman, Srinivasan. The Madoff Debacle: What are the Lessons?., Editors William Pasewark, 271-286. Vol. 29, Iss. 1 Sarasota, Florida: Issues in Accounting Education, 2014.
Ragothaman, Srinivasan. Moha Computer Services Limited: A Fraud Case., Editors Larry Crumbley, 264-271. Vol. 6, Iss. 1 Baton Rouge, LA: Journal of Forensic and Investigative Accounting, 2014.
Ragothaman, Srinivasan, and Gelman, Wendy. Student Perceptions about the Impact of the Sarbanes Oxley Act: An Empirical Analysis, 881-905. Vol. 13 (4) Journal of Accounting, Ethics and Public Policy, 2013.
Ragothaman, Srinivasan. Characteristics of US Companies that Adopted SAB 108 and Corrected Prior Period Misstatements: An Empirical Analysis., Editors Kent Tseng, 85-89. Vol. 9, Iss. 2 AT Business Management Review, 2013.
Ragothaman, Srinivasan. Voluntary XBRL Adopters and Firm Characteristics: An Empirical Analysis., Editors Enrique Bonsón. University of Huelva. Spain and Miklos Vasarhelyi. Rutgers University. USA, 93-119. Vol. 12 The International Journal of Digital Accounting Research, 2012.
Naik, Bijay, and Ragothaman, Srinivasan. Modeling Corporate Governance Ratings: A Comparative Study., Editors Raja Nassar, Abdalla Hagen, 1-12. Vol. 5, Iss. 1 Ruston, LA: International Journal of Business, Marketing, and Decision Sciences , 2012.
Ragothaman, Srinivasan, Cornelsen, Erin , and Van Sloten, Paul. Good Corporate Governance and Firm Characteristics: An Empirical Analysis., Editors Kent Tseng, 41-47. Vol. 7, Iss. 3 Taichung City, Taiwan: A.T. Business Management Review, 2011.
Naik, Bijay, and Ragothaman, Srinivasan. Modeling Corporate Governance Rating: A Comparative Study. Dallas, Texas: The International Academy of Business and Public Administration Disciplines Conference, 2011.
Ragothaman, Srinivasan. Knottyville Country Club: An Auditing Case., Editors D. Larry Crumbley, 308-320. Vol. 2, Iss. 2 Louisiana State University, Baton Rouge, LA: Journal of Forensic and Investigative Accounting, 2010.
Ragothaman, Srinivasan, and Epping, Lori. Characteristics of US Firms with Revenue-Related Restatements, 76-82. Vol. 6, Iss. 3 Taichung City: Academy of Taiwan Business Management Review, 2010.
Ragothaman, Srinivasan. Corporate Social Responsibility and Sustainability Reports by US Companies: An Empirical Analysis. In Proceedings of the 5th Annual International Conference on Public Policy and Management . Vol. 5 Bangalore, Karnataka: 5th Annual International Conference on Public Policy and Management , 2010.
Naik, Bijay, Ragothaman, Srinivasan, and Ramakrishnan, Kumoli. Application of Classification Models for Predicting Corporate Acquisition Targets, 70-83. Vol. 4, Iss. 2 International Journal of Business and Finance , 2010.
Naik, Bijay, Ragothaman, Srinivasan, and Ramakrishnan, Kumoli. Application of Classification Models for Predicting Corporate Acquisition Targets. International Academy of Business and Public Administration Disciplines (IABPAD) Conference, 2010.
Ragothaman, Srinivasan. Green Accounting and Sustainability Reports: An Empirical Analysis. Dallas, TX: International Academy of Business and Public Administration Disciplines (IABPAD) Conference, 2010.
Ragothaman, Srinivasan, and Ramakrishnan, Kumoli. Characteristics of US Firms with Best Employee Commitment: An Empirical Analysis, 1-6. Vol. 5:2 A.T. Business Management Review, 2009.
Ragothaman, Srinivasan. Knottyville Country Club. New York, NY: Proceedings of the 2009 American Accounting Association Nationa Meetingl , 2009.
Ragothaman, Srinivasan, and Gollakota, Kamala. The Effect of Firms Characteristics on Corporate Governance: An Empirical Study in the United States., Editors Christopher Orpen, 309-319. Vol. 26, Iss. 2 Bournemouth: International Journal of Management, 2009.
Rosacker, Kirsten, Ragothaman, Srinivasan, and Gillispie, Michael. Financial Literacy of Freshmen Business School Students, pp. 391-399. Vol. 43:2, Iss. June 2009 College Student Journal, 2009.
Ragothaman, Srinivasan, Carpenter, Jon, and Davies, Thomas. An Empirical Analysis of MPA Student Performance and Admissions Criteria, 879-885. Vol. 43, Iss. No. 3 College Student Journal, 2009.
Ragothaman, Srinivasan, Carr, David, and Rosacker, Kirsten. Characteristics of Firms Releasing Toxic Waste into the Air, 1-9. Vol. 4, Iss. 3 Taichung City: AT Business Management Review , 2008.
Ragothaman, Srinivasan, and Carr, David. The Impact of Environmental Information Disclosures on Shareholder Returns in a Company: An Empirical Study in the United States, 613-620. Vol. 25, Iss. 4 Bournemouth: International Journal of Management, 2008.
Ragothaman, Srinivasan, and Lavin, Angeline. Restatements Due to Improper Revenue Recognition: A Neural Networks Perspective, 129-142. Vol. 5 Sarasota, FL: Journal of Emerging Technologies in Accounting, 2008.
Ragothaman, Srinivasan, Lavin, Angeline, and Davies, Thomas. A Neural Networks Approach to Predicting Earnings Restatements., Editors D. Larry Crumbley, 95-114. Vol. 9, Iss. 1 Philadelphia, PA: Journal of Forensic Accounting: Auditing, Fraud & Risk, 2008.
Ragothaman, Srinivasan, and Ramakrishnan, Kumoli. Is It or Is It Not An Acquisition Target? Identification Through Analysis of Firm Level Characteristics. International Academy of Business and Public Administration Disciplines (IABPAD) Conference, 2008.
Ragothaman, Srinivasan, Carpenter, Jon, and Davies, Thomas. MPA Student Performance and Admissions Criteria: Is There A Gender Difference?. Mountain Plains Management Conference, 2007.
Ragothaman, Srinivasan, Lavin, Angeline, and Davies, Thomas. Perceptions of Accounting Practitioners and Educators on E-Business Curriculum and Web Security Issues , 59-68. Vol. 41, Iss. 1 College Student Journal, 2007.
Ragothaman, Srinivasan, Davies, Thomas, and Carpenter, Jon. Predicting Academic Success of Students in a Master of Professional Accountancy Program. Proceedins of the Midwest Decision Sciences Institute Annual Meeting, 2006.
Ragothaman, Srinivasan, Davies, Thomas, and Carpenter, Jon. An Empirical Investigation of MPA Student Performance and Admissions Criteria. Proceedings of the American Society of Business and Behavioral Sciences 13th Annual Meeting, 2006.
Ragothaman, Srinivasan, Custis, Tyler, and Christianson, Melissa. Fake Accounts Scandal at Wells Fargo: What are the Lessons? . Vol. 14, Iss. 2 Journal of Forensic and Investigative Accounting.

Jackson, Scott, Ordyna, Paul, and Ragothaman, Srinivasan, A COVID related fraud at Applied BioSciences Corp.: What are the Lessons?. Presented at the American Accounting Association Annuall Meeting 2022, San Diego, CA. (August 01, 2022)
Ragothaman, Srinivasan, Custis, Tyler, and Christianson, Melissa, Wells Fargo Fake Accounts Scandal and Internal Control Failures. Presented at the Summer Accounting Institute, Beacom Hall, Vermillion, SD. (July 12, 2022)
Ragothaman, Srinivasan, and Adhikari, Subash, COVID-19 Related Fraud at Turbo Global Partners Inc.: Auditing and Regulatory Issues. Presented at the American Accounting Association National Meeting 2021, Virtual. (August 02, 2021)
Ragothaman, Srinivasan, Custis, Tyler, and Christianson, Melissa, Wells Fargo Fake Accounts Scandal . Presented at the Summer Accounting Institute, Beacom Hall, Vermillion, SD. (July 13, 2021)
Ragothaman, Srinivasan, COVID-19 related Fraud at Applied Biosciences Inc.: What are the Lessons?. Presented at the Minnesota/Midwest Accounting Professors Conference, Virtual. (May 27, 2021)
, COVID-19 Related Fraud at Turbo Global Partners Inc: What are the Lessons?. Presented at the AAA - Teaching Learning & Curriculum Section Midyear National Colloquium, Virtual. (November 06, 2020)
Beckmann, Klaus, and Ragothaman, Srinivasan, Impact of COVID-19 on Cash Flows in University Budgets. Presented at the IABPAD Online Fall Conference 2020, Online. (October 22, 2020)
Ragothaman, Srinivasan, A Zoom Synchronous Presentation Strategy. Presented at the Minnesota/Midwest Accounting Professors Conference, Virtual. (August 05, 2020)
Ragothaman, Srinivasan, Custis, Tyler, and Christianson, Melissa, Wells Fargo Fake Accounts Scandal and Internal Control Failures. Presented at the Summer Accounting Institute, Virtual. (July 2020)
Ragothaman, Srinivasan, The Madoff Scandal, London Whale, and JP Morgan Chase: What went wrong?. Presented at the Mountain Plains Business Conference, Brookings, SD. (October 19, 2019)
Ragothaman, Srinivasan, Integrating ACL into Auditing Courses: A Data Analytics Integration. Presented at the American Accounting Association national meeting, San Francisco, CA. (August 12, 2019)
Ragothaman, Srinivasan, and Custis, Tyler, Wells Fargo Fake Accounts Scandal and Internal Control Failures. Presented at the AAA - Forensic Accounting Midyear Conference, St. Louis, MO. (March 02, 2019)
Ragothaman, Srinivasan, Christianson, Melissa, and Custis, Tyler, Wells Fargo Fake Accounts Scandal and Internal Control Failures. Presented at the Beacom Scholar Series, Beacom Hall, Vermillion, SD. (February 2019)
Ragothaman, Srinivasan, Christianson, Melissa, and Custis, Tyler, Wells Fargo Fake Accounts Scandal: What are the Lessons?. Presented at the Mountain Plains Business Conference, Omaha, NE. (October 27, 2018)
Christianson, Melissa, and Ragothaman, Srinivasan, Wells Fargo Fake Accounts Scandal: What Went Wrong?. Presented at the American Accounting Association National Meeting, Washington DC. (August 2018)
South-Winter, Carole A., Dag, Ali, and Ragothaman, Srinivasan, Predicting the Cardiac Patient Re-admission. Presented at the Eastern South Dakota Research Symposium, Sioux Falls, SD. (August 2017)
Ragothaman, Srinivasan, and Srivastava, Rajendra , GAAP Violations at OCZ Technology: What are the Lessons?. Presented at the American Accounting Association National Meeting, New York City. (August 2016)
Ragothaman, Srinivasan, Internal Control Violations at Thor Industries. Presented at the American Accounting Association National Meeting, New York City. (August 2016)
Jones, William J., and Ragothaman, Srinivasan, The Impact of the Great Recession on S&P 500 Firms and their Marketing Efforts: An Empirical Analysis . Presented at the International Academy of Business and Public Administration Disciplines, Las Vegas, NV. (October 23, 2015)
Ragothaman, Srinivasan, JP Morgan Chase, London Whale, and the Madoff Scandal: What Are the Lessons? . Presented at the American Accounting Association National Meeting, Chicago. (August 12, 2015)
Mock, Ted, Ragothaman, Srinivasan, and Srivastava, Rajendra , Opportunities to Enhance the Audit Quality Assurance Inspection Process: The Case of Satyam Inspection by the PCAOB. Presented at the AAA Stategic & Emerging Technologies Research Annual Workshop, Chicago. (August 08, 2015)
Ragothaman, Srinivasan, Deflategate, Referees, and the NFL: What are the Lessons for the FASB and the accounting profession?. Presented at the CTLA conference at the AAA Meeting, Chicago. (August 08, 2015)
Ragothaman, Srinivasan, The Madoff Scandal, London Whale, and JP Morgan Chase: What went wrong?., Minneapolis, MN. (October 2014)
Ragothaman, Srinivasan, Allen Stanford Ponzi Scheme: A Fraud Case Study. Presented at the American Accoutning Association National Meeting, Atlanta, GA. (August 2014)
Srivastava, Raj, Mock Jr., Ted, and Ragothaman, Srini, A Conceptual Framework for the Audit Quality Inspection Process: The Case of Satyam Inspection by PCAOB. Presented at the Ernst & Young/KU Annual Meeting, Lawrence, KS. (May 01, 2014)
Ragothaman, Srinivasan, Allen Stanford Ponzi Scheme: What are the Lessons?. Presented at the Midwest Regional Meeting of the American Accounting Association, Chicago, IL. (October 2013)
Ragothaman, Srinivasan, Characteristics of Companies that Adopted SAB 108 and Corrected Prior Period Misstatements: An Empirical Analysis. Presented at the Midwest Regional Meeting of the American Accounting Association, Chicago, IL. (October 2013)
Ragothaman, Srinivasan, Impact of Federal Stimulus Spending on US Infrastructure Companies. Presented at the 8th CPPM International Conference, India. (August 2013)
Ragothaman, Srinivasan, Discussion of an Audit Research paper. Presented at the MWAAA Regional Meeting, St. Louis, MO. (October 13, 2012)
Ragothaman, Srinivasan, Lessons Learned from the Satyam Fiasco. Presented at the MWAAA Regional Meeting, St. Louis, MO. (October 12, 2012)
Ragothaman, Srinivasan, Watching the Watchdogs: An Examination of the PCAOB Quality Control Inspection Reports on Triennially Inspected Firms and the AICPA Peer Review Reports" . Presented at the Deloitte Foundation / University of Kansas Auditing Symposium, Lawrence, KS. (April 28, 2012)
Ragothaman, Srinivasan, The Satyam Fiasco: What are the Lessons?. Presented at the AAA Forensic and Investigative Accounting Section Mid-Year Meeting, Chicago. (March 30, 2012)
Ragothaman, Srinivasan, , Denver, CO, USA. (August 09, 2011)
Ragothaman, Srinivasan, Teaching Tips on Ethics and Fraud. Presented at the 2011 Conference on Teaching & Learning in Accounting, Denver, CO, USA. (August 2011)
Ragothaman, Srinivasan, Voluntary Adoption of XBRL: An Empirical Analysis of Firm Characteristics. Presented at the American Accounting Association National Meeting, Denver, CO, USA. (August 2011)
Ragothaman, Srinivasan, The Madoff Debacle: What Are the Lessons?. Presented at the American Accounting Association National Meeting (Effective Learning Strategies Forum), Denver, CO, USA. (August 2011)
Ragothaman, Srinivasan, Voluntary XBRL Adopters and Firm Characteristics. Presented at the 5th University of Kansas International Conference on XBRL, Lawrence, KS, USA. (April 29, 2011)
Ragothaman, Srinivasan, and Jepsen, Eric, India: The Other Big Challenge for the US. Presented at the USD International Forum, Vermillion, SD. (November 17, 2010)
Ragothaman, Srinivasan, , Chicago, iL, USA. (October 2010)
Ragothaman, Srinivasan, Corporate Social Responsibility and Sustainability Reports by US Companies: An Empirical Analysis. Presented at the 5th Annual International Conference on Public Policy and Management, Bangalore, India. (August 2010)
Ragothaman, Srinivasan, , Dallas, TX, USA. (April 2010)
Ragothaman, Srinivasan, Naik, Bijay, and Ramakrishnan, Kumoli, Application of Classification Models for Predicting Corporate Acquisition Targets. Presented at the IABPAD Conference, Dallas, TX. (April 2010)
Ragothaman, Srinivasan, Green Accounting and Sustainability Reports: An Empirical Analysis. Presented at the IABPAD Conference, Dallas, TX. (April 2010)

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