Faculty Profile

KIRIDARAN (GIRI) KANAGARETNAM

Accounting & Financial Management Services

Associate Professor

Area of Expertise

Giri’s current research focuses on bank financial reporting, corporate governance, executive compensation, and trust and reciprocity within organizations. He has papers published in several journals including The Accounting Review, Contemporary Accounting Research, Journal of International Business Studies, Journal of Banking & Finance, Journal of Accounting and Public Policy, Journal of Business Ethics, Journal of Economic Psychology, Journal of Business Finance & Accounting, Journal of Business Research, Review of Quantitative Finance and Accounting, and Managerial and Decision Economics. He has presented papers at all major national and international accounting conferences.

To access some of Giri’s Research Papers click here.

Professional Activities

Giri is a member of the American Accounting Association and the Canadian Academic Accounting Association. He also serves on the editorial board of Contemporary Accounting Research.

Selected Publications:

Kanagaretnam, K., C.Y. Lim and G.J. Lobo, 2011, “Effects of National Culture on Earnings Quality of Banks”, Journal of International Business Studies (forthcoming).

Jin, J.Y., K. Kanagaretnam and G.J. Lobo, 2011, "Ability of Accounting and Audit Quality Variables to Predict Bank Failures during the Recent Financial Crisis”, Journal of Banking & Finance (forthcoming).

Kanagaretnam, K., G.J. Lobo and R. Mathieu, 2011, "CEO Stock Options and Analysts' Forecast Accuracy and Bias", Review of Quantitative Finance & Accounting (fothcoming).

Kanagaretnam, K and S. Sarkar, 2011, “Managerial Compensation and the Underinvestment Problem”, Economic Modelling, Volume 28, 308 – 315.

Kanagaretnam, K., G.V. Krishnan and G.J. Lobo, 2010, “An Empirical Analysis of Auditor Independence in the Banking Industry”, The Accounting Review, Volume 85, 2011-2046.

Kanagaretnam, K., C.Y. Lim and G.J. Lobo, 2010, “Auditor Reputation and Earnings Management: International Evidence from the Banking Industry” forthcoming in Journal of Banking & Finance.

Kanagaretnam, K., S. Mestelman, S.M. Khalid Nainar and M. Shehata, 2010, “Trust and Reciprocity with Transparency and Repeated Interactions”, Journal of Business Research, Volume 63, 241-247.

Kanagaretnam, K., G.J. Lobo and E. Mohammad, 2009, “Are Stock Options Grants to CEOs of Stagnant Firms Fair and Justified?”, Journal of Business Ethics Volume 90, 137-155.

Kanagaretnam, K., R. Mathieu and M. Shehata, 2009, “Usefulness of Comprehensive Income Reporting in Canada” Journal of Accounting and Public Policy, Volume 28, 349-365.

Kanagaretnam, K., S. Mestelman, S.M. Khalid Nainar and M. Shehata, 2009, “The Impact of Social Value Orientations and Risk Attitudes on Trust and Reciprocity”, Journal of Economic Psychology, Volume 30, 368-380.

Kanagaretnam, K., G. Krishnan and G.J. Lobo, 2009, “Is the Market Valuation of Banks’ Loan Loss Provision Conditional on Auditor Reputation?” Journal of Banking & Finance, Volume 33, 1039-1047.

Kanagaretnam, K., G.J. Lobo and D. Whalen, 2007, “Does Good Corporate Governance Reduce Information Asymmetry Around Quarterly Earnings Announcements?” Journal of Accounting and Public Policy, Volume 26, 497–522.

Kanagaretnam, K., G.J. Lobo and D. Whalen, 2005, “Relationship between Analyst Forecast Properties and Equity Bid-Ask Spreads and Depths around Quarterly Earnings Announcements” Journal of Business, Finance and Accounting, Volume 32, No 9 & 10, 1773-1799.

Kanagaretnam, K., G.J. Lobo and D. Yang, 2005, “Determinants of Signaling through Bank Loan Loss Provisions" Journal of Business Research, Volume 58, 312 - 320.

Kanagaretnam, K., G.J. Lobo and D. Yang, 2004, “Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions” Contemporary Accounting Research, Volume 21, 843-884.

Gensemer, S. and K. Kanagaretnam, 2004, "Alliances and Cost Declaration" Managerial and Decision Economics, Volume 25, 121-136.

Kanagaretnam, K., R. Mathieu and A. Thevaranjan, 2003, “An Economic Analysis of the Use of Student Evaluations: Implications for Universities” Managerial and Decision Economics, Volume 24, 1-13.

Kanagaretnam, K., G.J. Lobo and R. Mathieu, 2003, “Managerial Incentives for Income Smoothing through Bank Loan Loss Provisions” Review of Quantitative Finance & Accounting, Volume 20, 63-80.

Selected Presentations:

American Accounting Association Annual Meeting, Denver, August 2011 (2 papers).

Canadian Academic Accounting Association Annual Meeting, Toronto, May 2011 (2 papers).

American Accounting Association Annual Meeting, San Francisco, August 2010 (3 papers).

Canadian Academic Accounting Association Annual Meeting, Vancouver, May 2010 (2 papers).

American Accounting Association Annual Meeting, New York, August 2009 (2 papers).

American Accounting Association Annual Meeting, Anaheim August 2008 (2 papers).

Canadian Academic Accounting Association Annual Meeting, Winnipeg, June 2008 (2 papers).

American Accounting Association Annual Meeting, Chicago, August 2007 (2 papers).

Canadian Academic Accounting Association Annual Meeting, Halifax, June 2007.

Canadian Academic Accounting Association Annual Meeting, Niagara Falls, June 2006.

American Accounting Association Annual Meeting, San Francisco, August 2005 (3 papers).

Research Grants:

SSHRC Standard Research Grant (2010-2013) with Justin Jin and Gerry Lobo

SSHRC Standard Research Grant (2008-2011) with Sudipto Sarkar

SSHRC Standard Research Grant (2007-2011) with Gerry Lobo and Robert Mathieu

SSHRC INE Grant (2003-2007) with Robert Mathieu

SSHRC INE Grant (2002-2006) with Mo Shehata and Khalid Nainar

Education
Ph.D., Business Administration (Accounting), Syracuse University
MSEE, School of Electrical and Computer Engineering, Purdue University
B.Sc. (Engineering), Honors (First Class), University of Peradeniya, Sri Lanka
Associate member, Chartered Institute of Management Accountants, U.K.