Dr Jivas Chakravarthy

[Dr Jivas Chakravarthy]

Assistant Professor, Accounting

Last Updated: September 22, 2021

about me

Research Interests

My research covers two primary areas related to the application of the Institutional Economics framework to financial accounting. The first area focuses on regulatory institutions, where I study the political economy of accounting standard-setting and the use of accounting information by regulatory and political bodies. The second area focuses on the institutional foundations of accounting, such as the emergence and evolution of accounting conservatism.

Teaching Interests

Financial accounting, Financial statement analysis, Accounting for Managers

Licensure and Certifications

- 2004 Certified Public Accountant (inactive), Illinois CPA Society

Appointments

- Sept 2019 to Present Assistant Professor
  College of Business, The University of Texas at Arlington (Arlington, TX, United States)
- Aug 2014 to May 2019 Assistant Professor
  Argyros School of Business and Economics, Chapman University (Orange, CA, United States)

Memberships

- 2011 to Present American Accounting Association
- 2019 to 2020 Institute of Management Accountants

Awards and Honors

- May 2020 Distinguished Research Publication Award sponsored by UTA College of Business
- 2015 Best Dissertation Award sponsored by Financial Accounting and Reporting Section of the American Accounting Association

Publications

In Process

Journal Article
The Conservatism Principle and Asymmetric Preferences Over Reporting Errors
[Chakravarthy, Jivas, Shields, Timothy].
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3635015 Revising to Resubmit.

Journal Article
Are regulators effective at unraveling accounting manipulation? Evidence from Public Utility Commissions
[Chakravarthy, Jivas, McDermott, Katie, White, Roger]. Management Science.
https://pubsonline.informs.org/doi/abs/10.1287/mnsc.2020.3714 Accepted.

2019

Journal Article
Ideological diversity in standard setting
[Chakravarthy, Jivas]. Review of Accounting Studies. 24(1),
https://link.springer.com/article/10.1007/s11142-018-9478-7

2014

Journal Article
Reputation repair after a serious restatement
[Chakravarthy, Jivas, deHaan, Ed, Rajgopal, Shivaram]. Accounting Review. 89(4),
https://doi.org/10.2308/accr-50716

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