Dasaratha Rama

Knight Ridder Center Research Fellow

Professor
Department of Decision Sciences & Information Systems

College of Business
Florida International University

Modesto A. Maidique Campus
11200 S.W. 8th St, RB 250
Miami, FL 33199

(305) 348-1834

ramad@fiu.edu

Education

• Ph.D. in Business Administration
  Concentration(s): Management Sciences
  University of Iowa, Iowa City, Iowa


• Bachelor of Technology in Electrical Engineering
  Indian Institute of Technology Delhi, Delhi, India

Areas of Expertise

• Accounting and Information Systems
• Corporate Governance
• Internal Controls and Auditing
• Project Management
• System Analysis and Design

Professional Activities

Dr. Rama is highly knowledgeable in the areas of accounting and information systems, relying on both an academic background in engineering and business administration and professional experience in program analysis. Before pursuing graduate studies, she worked as a programmer analyst with IDM, India. Before joining the faculty of FIU, she taught at Bentley College, the University of Massachusetts at Dartmouth, and at Texas A&M International University.

Rama’s teaching interests include accounting information systems, systems analysis and design, and project management. She is an author of a textbook titled Accounting Information Systems: A Business Process Approach and three computer-assisted instructional software packages in the areas of financial and managerial accounting.

Rama’s research interests have spanned optimization modeling, internal controls and auditing, corporate governance, and pedagogical innovations. She has published in a wide variety of accounting, information systems, and educational journals including Auditing: A Journal of Practice and Theory, Accounting Horizons, Issues in Accounting Education, ACM Transactions on Information Systems, IEEE Transactions on Communications and European Journal of Operations Research. She was the editor of a monograph on service-learning that was published by the American Association for Higher Education and was co-sponsored by the KPMG Foundation.

Rama is currently serving as the chair of the Teaching and Curriculum section of the American Accounting Association. Previously, she served as the chair of the service-learning committee and active learning committee (of the T&C section) and as the webmaster of the T&C section. During the period 1999-2001, she was an engaged scholar with Campus CompactPew Charitable Trusts.

Courses Taught

• Accounting for Planning and Control
• Accounting Information Systems
• Accounting Research and Reporting
• Advanced Accounting Information Systems
• Dissertation Preparation
• Environment of Accounting and Auditing
• Ph.D. Dissertation
• Project Management of Information Sciences
• Seminar: Distribution of Operations
• Seminar: Special Topics in Accounting Research
• Seminar: The Philosophy of Science, Theory Construction, and Verification in Accounting
• Systems Analysis

Recent Refereed Journal Articles

Munsif, V., Raghunandan, K., Raghunandan, K., Rama, D., Rama, D., Singhvi, M. (2011). Audit fees after remediation of internal control weaknesses.  Accounting Horizons,  25(1),  87-106.  

Barua, A., Rama, D., & Sharma, V. (2010). Audit committee characteristics and investment in internal auditing.  Journal of Accounting and Public Policy,  29(5),  503-513.  

Barua, A., Davidson, L., Rama, D., & Thiruvadi, S. (2010). CFO gender and accruals quality.  Accounting Horizons,  24(1),  25-39.  

Liu, L., Raghunandan, K., & Rama, D. (2009). Financial restatements and shareholder ratifications of the auditor.  Auditing: A Journal of Practice and Theory,  28(1),  225-240.  

Huang, H., Raghunandan, K., & Rama, D. (2009). Audit fees for initial audit engagements before and after SOX.  Auditing: A Journal of Practice and Theory,  28(1),  171-190.  

Rama, D., Milano, B., Salas, S., & Liu, C. (2009). CSR implementation: Developing the capacity for collective action.  Journal of Business Ethics,  85(2),  463-477.  

Vermeer, T. E., Rama, D. V., & Raghunandan, K. (2008). Partner familiarity and audit fees: Evidence from former Andersen clients.  Auditing: A Journal of Practice and Theory,  27(2),  169-186.  

Krishnan, J., Rama, D., & Zhang, Y. (2008). Costs to comply with SOX Section 404.  Auditing: A Journal of Practice and Theory,  27(1),  169-186.  

Raghunandan, K., & Rama, D. V. (2007). Determinants of audit committee diligence.  Accounting Horizons,  21(3),  265-279.  

Huang, H., Liu, L., Raghunandan, K., & Rama, D. (2007). Auditor industry specialization, client bargaining power, and audit fees: Further evidence.  Auditing: A Journal of Practice and Theory,  26(1),  147-158.  

Abbott, L., Parker, S., Peters, G., & Rama, D. (2007). Corporate governance, audit quality and the Sarbanes-Oxley Act: Evidence from internal audit outsourcing.  The Accounting Review,  82(4),  803-835.  

Rama, D., & Read, W. (2006). Resignations by the Big 4 and the Market for Audit Services.  Accounting Horizons,  20(2),  97-109.