Kaustav Sen

ACADEMIC AND PROFESSIONAL ENGAGEMENT ACTIVITIES

Kaustav Sen is a Professor of Accounting whose research explores corporate governance, financial reporting, and stock price anomalies. His current work focuses on the sustainability practices of emerging market multinationals and the use of textual information in forecasting corporate earnings.

He serves on the Editorial Boards of the Journal of International Accounting, Auditing & Taxation and Macroeconomics and Finance in Emerging Market Economies, and has consulted for Prudential, New York Life, and GE Capital. Dr. Sen has also held visiting appointments at the Indian Institute of Management Calcutta and Hong Kong Polytechnic University.

His research has been presented at the PCAOB, cited by The Economist, and recognized with awards from the American Accounting Association and the Securities Exchange Board of India. At Lubin, he teaches financial, managerial, and systems accounting and aims to integrate rigorous causal inference into his pedagogy to prepare students for an AI-driven world. He has received the Innovation in Teaching Award and curriculum development grants from Verizon and SAP.

SELECTED CONTRIBUTIONS & PUBLICATIONS

Basu, D., Sen, K. (2022). Organizational Form and Access to Capital: The Role of Regulatory Interventions. Journal of Contemporary Accounting and Economics. Read More >>

Braga Alves, M.V., Ismailescu, I., Sen, K. (2022). Powerful CEOs and their legacy: Evidence from credit risk around CEO turnovers. Quarterly Review Of Economics And Finance. 84345-358. Read More >>

Col, B., Sen, K. (2019). The Role of Corporate Governance for Acquisitions by the Emerging Market Multinationals: Evidence from India. Journal of Corporate Finance. 59239-254. Read More >>

Nagar, N., Sen, K. (2017). Do financially distressed firms misclassify core expenses?. Accounting Research Journal. 30(2), 205-223. Read More >>

Nagar, N., Sen, K. (2016). How does regulation affect the relation between family control and reported cash flows? Comparative evidence from India and the United States.. Corporate Governance: An International Review. 24(5), 490-508. Read More >>

Nagar, N., Sen, K. (2016). Earnings management in India: Managers’ fixation on operating profits. Journal of International Accounting, Auditing and Taxation. 261-12. Read More >>

Basu, D., Sen, K. (2015). Financial Decisions by Business Groups in India: Is it “Fair and Square”?. Journal of Contemporary Accounting and Economics. 11(2), 121-137. Read More >>

Sarkar, J., Sarkar, S., Sen, K. (2012). Analysis of a Corporate Governance Index for Large Listed Companies in India. Indian Accounting Review. 16(1), 18.

Sen, K. (2009). Earnings Surprise and Sophisticated Investor Preferences in India. Journal of Contemporary Accounting and Economics. 5(1), 1-19.

Sarkar, J., Sarkar, S., Sen, K. (2008). Board of Directors and Opportunistic Earnings Management: Evidence from India. Journal of Accounting, Auditing & Finance. 23(4), 517-.

Sen, K., Vishwanath, P. (2005). Testing Dividend Theories: Evidence from Dividend Payments Versus Earnings Retention. ICFAI Journal of Applied Finance. 115-13.

Sen, K. (2004). An Analysis of the Value Relevance of Earnings in India during 1991-2002. Indian Accounting Review. 8(2), 19-33.

Srinidhi, B., Sen, K. (2002). What Causes Memory in Multi-period Contracts?. Advances In Quantitative Analysis Of Finance And Accounting. 10255-269.

Sen, K. (2002). The Determinants of Current and Long-term Components of CEO Compensation. Advances In Quantitative Analysis Of Finance And Accounting. 101-22.

Sen, K. (2001). Does The Measure Of Information Quality Influence Survival Bias?. International Journal of Quality & Reliability Management. 18(9), 967-981.

Sen, K. (1998). Using an Augmented Revelation Mechanism to Resolve Tacit Collusion in Auditing. Journal of Accounting, Auditing & Finance. 13(2), 99-116.