BIN SRINIDHI

Professor of AccountingResidence: 312A, School of Business 8 Bunker Lane

University at Albany - SUNYNiskayuna, NY 12309

1400 Washington Avenue, Albany, NY 12222Tel: (518) 608 4177

Telephone: (518) 442 4930

Fax: (518) 442 3944

E-mail: ; ;

I. Qualifications

Ph.D. in Accounting from Columbia University, 1984. (Topic: Application of Reliability Theory to Internal Control Design and Evaluation; Dissertation advisor: Prof. M.A.Vasarhelyi)

M.Phil. in Accounting from Columbia University, 1982.

MBA from the Indian Institute of Management, Ahmedabad, India. 1975.

B.Tech. (Electronics) from the Indian Institute of Technology, Madras, India. 1973.

II. Research:

A.Refereed journal publications:

  1. Radhakrishnan, R. and B. Srinidhi 2004. Sharing Demand Information in a Value Chain: Implication for Pricing and Profitability. Review of Quantitative Finance and Accounting Volume 24 No. 1 (Forthcoming)
  1. Srinidhi, B. and G.K.Tayi 2004. Just in Time or Just in Case? An Explanatory Model with Informational and Incentive Effects. Journal of Manufacturing Technology Management Vol. 15, Issue 7 (Forthcoming)
  1. Srinidhi, B. and K.Sen. 2002. What Causes Memory in Multi-period Contracts. Advances in Quantitative Analysis of Finance and Accounting. Vol. 10. 255-269
  1. Seetharaman, A., Z.Swanson and B.Srinidhi. 2001. Analytical and Empirical Evidence of the Impact of Tax Rates on the Trade-off between Debt and Managerial Ownership. Journal of Accounting, Auditing and Finance ,Summer, Vol. 16 , No. 3, 249-272
  1. Srinidhi, B., J.Ronen and A. Maindiratta. 2001. Market Imperfections as the Cause of Accounting Income Smoothing: The Case of Differential Capital Access. Review of Quantitative Finance and Accounting , Vol. 17, No.3 283-300
  1. Srinidhi, B. 1998. Strategic Quality Management. International Journal of Quality Science, Vol. 3, Number 1, 38-70
  1. Srinidhi, B. 1998. Needed: Agile Accounting to Match Agile Organizations, Agility and Global Competition, Vol.2, Number 1, Winter , 41-55
  1. Srinidhi, B. and K.Balachandran. 1997. Identification and Examination of Factors in the Estimation of the Probability of Fraud. Indian Accounting Review, December, Vol. 1, Number 2, 25-37
  1. Radhakrishnan, S. and B.Srinidhi. 1997. An Examination of Costing Systems in Oligopolies Advances in Quantitative Analysis of Finance and Accounting, Volume 5, 97-116
  1. Radhakrishnan, S. and B.Srinidhi. 1997. Avoiding The Death Spiral: A Case for Activity Costs Journal of Cost Management, Winter, Volume 10, Number 4, 19-24
  1. Halperin, R. and B.Srinidhi. 1996. U.S. Income Tax Transfer Pricing Rules For Intangibles As Approximations of Arm’s Length Pricing The Accounting Review, January 1996, Vol. 71, pages 61-80
  1. Balachandran, K.R. and B.Srinidhi. 1996. Strategic Positioning and Cost Management Along Various Quality Dimensions International Journal of Quality Science, Vol.1, Issue 2, 8-25
  1. Dutta, S., S..Radhakrishnan and B.Srinidhi 1996. How Professional and Regulatory Bodies Facilitate Quality Management - Analysis Using Cascaded House of Quality Quality Management Journal, Spring Vol.3, Issue 2, 52-62
  1. Radhakrishnan, S. and B.Srinidhi. 1994. Should We Design-in or Inspect-in Quality? - A Cost of Quality Framework Quality Management Journal, Fall, Vol.2, Issue 1, 72-85
  1. Balachandran, K.R. and B.Srinidhi. 1994. On the Control of Public Service Journal of Accounting, Auditing and Finance Winter, 21-39
  1. Srinidhi, B. 1994. The Influence of Task Segregation on Internal Control Judgments Journal of Accounting, Auditing and Finance, Summer , 423-446
  1. Balachandran, K.R. and B.Srinidhi. 1992. A Stochastic Planning Model for Manufacturing Environments Atlantic Economic Journal, Volume XX, No. 1, March
  1. Srinidhi, B. 1992. Hidden Costs of Specialty Products Journal of Management Accounting Research, Vol.4, Fall, 198-208
  1. Balachandran, K.R. and B.Srinidhi. 1991"Target Analysis: Cost, Quality or Both? Vikalpa : The Journal for Decision Makers, Vol.16, No.2, April-June
  1. Halperin, R. and B.Srinidhi. 1991. U.S. Income Tax Transfer Pricing Rules and Resource Allocation: The Case of Decentralized Multinational Firms The Accounting Review, January, 141-157
  1. Balachandran, K.R. and B.Srinidhi 1990. A Note on Cost Allocation, Opportunity Costs and Optimal Utilization Journal of Business, Finance and Accounting, Autumn, pp. 579-584.
  1. Srinidhi, B. and M.A.Vasarhelyi. 1989. Adaptation and Use of Reliability Concepts in Internal Control Evaluation Advances in Accounting ; Supplement , July,141-158.
  1. Ronen, J. and B.Srinidhi. 1989. Depreciation Policies In Regulated Companies: Are Some 'Better' Than Other Policies? ) Management Science, May, 515-526.
  1. Balachandran, K.R. and B.Srinidhi 1988. A Stable Cost Application Scheme for Service Center Usage Journal of Business, Finance and Accounting, Spring ,. 87-100.
  1. Srinidhi,B. 1988. Mathematical Formulation of The Task Segregation Problem in Internal Control System Design Decision Sciences, Jan., 1-16.
  1. Halperin ,R. and B.Srinidhi. 1987. The effects of the U.S. Income Tax Regulations' Transfer Pricing Rules on Allocative Efficiency The Accounting Review, October, 686-706.
  1. Balachandran, K.R. and B.Srinidhi 1987. A Rationale for Fixed Charge Application Journal of Accounting, Auditing and Finance, September, 151-170.
  1. Balachandran, K.R. and B.Srinidhi 1987. A Rationale for Fixed Charge Application - Professional Adaptation Journal of Accounting, Auditing and Finance, September, 171-183.
  1. Srinidhi, B. and M.A.Vasarhelyi. 1986. Auditor Judgment Concerning Establishment of Substantive Tests Based on Internal Control Reliability Auditing: A Journal of Practice and Theory Spring, 64-76

B.Book: Swanson, Z., B. Srinidhi and A. Seetharaman. 2003. The Capital Structure Paradigm: Evolution of Debt/Equity Choices. Preager Publishers 88 Post Road West, Westport, CT 06881. ISBN 1-56720-616-6

C.Book chapters

  1. “Strategic Quality Planning”,(Chapter 3) Handbook of Total Quality Management, edited by Prof. Christian Madu, 1999. Publisher: Kluwer Academic Publishers,101 Philip Drive, Norwell, MA 02061, pp. 41-86
  1. “Where will MNEs develop Intangibles? The Effect of Recent U.S.Income Tax Transfer Pricing Rules for Intangibles”, in Valuation of Intangible Assets in Global Operations, Farok J. Contractor (ed.) Edward Elgar: Cheltenham, UK, Published in 2000
  1. “Accounting for an Environmentally Conscious Setting” Handbook of Environmentally Conscious Manufacturing, edited by Prof. Christian Madu, Publisher: Kluwer Academic Publishers, 101 Philip Drive, Norwell, MA 02061, Published in 2000

D.Refereed Proceedings Publications

  1. "An Empirical Study of the Relationship Between Task Combinations and Internal Control", Western Decision Sciences Institute Proceedings, 1990, pp.423-426
  1. "Reliability Model as a Decision Aid in Internal Control Evaluation", Western Decision Sciences Institute Proceedings, 1990, pp.421-422
  1. "Management Fraud Cases: Study and Analysis of Underlying Factors - A Synopsis", Western Decision Institute Proceedings, 1991, pp. 90-91

E.Non-refereed publications

  1. Srinidhi,B., D.Pardew and S.Deshpande. 1996. Congruence Management: A Paradigm for Synthesis Cybernetica Consulting, Inc..
  1. Srinidhi, B. 2001. Congruence Management: Today’s Critical Element of Organizational Success The Congruence Manager, Dec., a publication of Cybernetica Consulting, Inc.
  1. Srinidhi, B. 2002. Balanced Scorecared: The Congruence of Measurement, Management and Strategy The Congruence Manager, Spring, a publication of Cybernetica Consulting, Inc.
  1. Srinidhi, B. 2002 Just in time or Just in Case inventory management? Depends on what you control The Congruence Manager, Fall , a publication of Cybernetica Consulting, Inc.

F.Book Reviews

1. "Cost Estimator's Reference Manual" by Stewart and Wyskida in The Accounting Review, January 1988, page 183

2. "International Transfer Pricing Policies" by Wagdy Abdallah in The Accounting Review, October 1989, pages 809-810

G.Working Papers under review or in progress:

(Some of these working papers that are part of the Social Sciences Research Network are available on line at the following URL: )

  1. The Effect of Auditing: A Market Based Empirical Examination of the Differences between Audited and Non-Audited Financial Reports in China (with Charles Chen and Xijia Su )
  1. “U.S. And Canadian Tax Policy Towards Tax Havens: Effects on Production and Capital Location Decisions” (with R. Halperin – with JAPP )
  1. “Information sharing and information rents in a two-level supply chain” (with S. Radhakrishnan – under review with Production and Operations Management)
  1. “The Value of Non-Financial Communication and the Length of Contracts: A Simulation Study” (with K. Sen)
  1. The Effect of Information On Short Term Price Reversals (With S. Dutta and D. Mest – under review in Review of Financial and Quantitative Analysis )
  1. “Congestion Costs in Production Networks under uncertain Demand” (with S. Radhakrishnan and S.Lynn – under review in European Journal of Operations Research)
  1. “The Effect of Investment Opportunity Set on Earnings-Returns Relationship and the Pricing of Discretionary Accruals” (with F.A.Gul and S.Leung – Being revised after the first review at JAAF)
  1. “Legal Environment and Earnings Quality: The Effect of the Private Securities Litigation Reform Act” (with A.Seetharaman and Z.Swanson )
  1. An Investigation of the Effects of Earnings Management in China (with F.A.Gul and J.Tsui) – a Hong Kong UGC supported project being revised after the first positive review with International Journal of Accounting
  1. The Effect of the Private Securities Litigation Reform Act on Analyst Forecasts (with S.Leung – being revised after first positive review at JBFA)
  1. Accounting Conservatism and Audit Fees: Evidence from Hong Kong (with F.A.Gul and Tony Hsieh)
  1. Effect of Poison Pills on the Value Relevance of Earnings (with K.Sen – Being revised after first review at CAR)
  1. Economic Bonding and Value Relevance of Earnings: Some Evidence from Auditors’ Non-audit and Audit fees (with F.A.Gul – Being revised after first review at CAR)
  1. The Effects of Audit and Non-audit Fees on Managers’ Choice of Income Increasing Discretionary Accruals (with F.A.Gul )

H.Research Leadership Profile

Chairman of Ph.D. committees of Kaustav Sen (graduated from Rutgers in 1994-95) and T.J.Wong (graduated from Rutgers in 1996-97). I have continued to work with Kaustav Sen on many other projects and we have one joint publication. Currently, we are working on four projects together.

Member of Ph.D. committees of Suresh Radhakrishnan (graduated from New York University in 1990) and Shu Hsing Lee ( graduated from New York University in 1990). I have continued to work with Suresh Radhakrishnan as a colleague and as my publication list shows, we have many publications and working papers together,

I was the director of Ph.D. studies in the accountancy department and supervised the Ph.D. of Frank He at City University of Hong Kong.

I was the director of the Ph.D. program in accounting at Rutgers University from 1994 to 1999. During this program, I was responsible for the recruitment of candidates into the Ph.D. program, deciding on the best course selection for each student based on their prior background and current interests and then counseling them on both the qualifying examination and the selection of topics for dissertation. In that capacity, I have dealt with about 10-12 Ph.D. students.

I have endeavored to research with junior faculty whenever and wherever possible. My work with Prof. Radhakrishnan, Prof. Saurav Dutta, Prof. David Mest, Prof. Kaustav Sen, Prof. Xijia Su and Prof. Steven Lynn bears testimony to this.

I have also been involved very closely with the Center for Accounting, Corporate Governance and Law at City University of Hong Kong . Currently, I am involved with a project on conservatism and Asian financial crisis sponsored by the center and another project on the effect of nonaudit fees on the value relevance of the reported earnings of the client firm.

I have been very closely involved with the annual APJAE conferences in 2000, 2001, 2002 (all three years as the chairman of the organizing committee) and 2003. We have organized research forums in each of these conferences. The researchers who have participated in the forum include Profs. Katherine Schipper, Ross Watts, S.P.Kothari, Dan Simunic, Eli Bartov, Jim Ohlson, Joshua Ronen and Terry Shevlin. In 2003, we also organized a doctoral consortium supported by American Accounting Association in Shanghai. The consortium speakers were Katherine Schipper, Dan Simunic, S.P.Kothari and Terry Shevlin.

As a member and chairman of the Research Resources Committee in Rutgers Business School and as a member of the Research Grants Council for the Faculty of Business at City University of Hong Kong, I have been involved in evaluating and funding many proposals from all the business disciplines.

III. Academic Recognitions

Editorial Board, International Journal of Quality Science (1998-1999)

Editorial Board, International Journal of Quality and Reliability Management (from 2004)

Ad hoc reviewer The Accounting Review, Journal of Accounting, Auditing and Finance, Management Science, Quality Management Journal, Journal of Management Accounting Research, Asia Pacific Journal of Accounting and Economics, European Journal of Operations Research, Journal of International Financial Management and Accounting and many other journals

Awarded the Competitive Hong Kong UGC CERG grant to research into the relationship between earnings management and information asymmetry in China in year 2000. The grant amount was approximately US$65,000. This grant is similar to the National Science Foundation grants in USA.

Jointly awarded (with Prof. Xijia Su and Charles Chen ) the Competitive Hong Kong UGC CERG grant to research into the effects of auditing on return variance, covariance and earnings management in China in 2002.. The grant amount was approximately US$60,000.

Summer Research Grants from Rutgers Graduate School of Business during 1994, 1995 and 1996.

Coopers and Lybrand Grant for Introduction of Microcomputers in Teaching, 1986.

Summer Research Grants from NYU Business School during 1984,1985,1987,1988 and 1989.

Deloitte, Haskins and Sells Research Assistance Grant during 1985.

Research Opportunities in Auditing grants from the Peat, Marwick and Mitchell Foundation, 1982, 1985 and 1990

Member, Alpha chapter of Beta Gamma Sigma, 1983

Hermes Scholar for 198182 (Columbia University Graduate School Of Business).

Sriram Industrial Scholar, Indian Institute Of Management, Ahmedabad.

Government of India merit scholar, Indian Institute of Management, Ahmedabad.

Awarded the certificate of distinction for academic excellence in the B.Tech. program by Indian Institute of Technology, Madras.

Awarded the certificate of merit by Ministry of Education, Government of India, on the basis of performance in the school final examination.

IV. Teaching/ Service

A.Positions

Professor of Accounting, University at Albany, State University of New York, from September 1, 2004

Associate professor of Accountancy, City University of Hong Kong from September 1, 1999

Associate Professor of Accounting and Information Systems, Rutgers University from July 1, 1990 to June 30, 2002

Assistant Professor of Accounting in New York University from Jan.1984 to Aug.1990

Visiting Professor, University of Western Australia, Perth, July - September, 1994

B.Contributions to Teaching Activity

1. Involved in the development of e- Accounting curriculum and technology-based delivery methods for undergraduate and graduate programs at City University of Hong Kong

2. Development of an integrated course incorporating the concepts from Managerial Economics, measurement from Management Accounting and operational tools from Operations Management. Partly implemented the integration idea in coordination with Managerial Economics faculty

3. Development of an inter-disciplinary course in Cost and Quality Management. Taught in Spring 1997, Fall 1997 and offered in Spring 1998. Student reactions indicate a very high degree of satisfaction and success. Now considered a primary part of the Management Accounting curriculum

4. Member of Ph.D. dissertation committees of two Ph.D. candidates at NYU and two Ph.D. candidates in Rutgers

5. Developed a module on Accounting for Total Quality Management under the Accounting Change Commission grant to Rutgers University (GSM), Accounting area

C.Courses taught

1. Cost and Quality Management - MBA (Rutgers)

2. Management Accounting - Executive MBA (Rutgers)

3. Accounting For Management Analysis and Control MBA (Rutgers)

4. Seminar in Managerial Accounting Ph.D. (Rutgers and NYU)

5. Workshop in Managerial Accounting Ph.D. (NYU)

6. Cost Accounting - Professional Accounting (Rutgers)

7. Special Studies Course in Advanced Management Accounting - MBA (Rutgers)

8. Accounting Information Systems for Managerial Decision Making MBA. (NYU)

9. Internal Reporting and Control MBA (Rutgers).

10. Cost Accounting - MBA (NYU)

11. Principles of Managerial Accounting Undergraduate.(Rutgers)

12. Financial Accounting Undergraduate.(NYU)

  1. Cost Accounting for Economists - Undergraduate. (Rutgers)
  2. Financial Management – Graduate (City University of Hong Kong)
  3. Accounting Theory – Graduate (City University of Hong Kong)
  4. Research Methods in Accounting – Ph.D. (City University of Hong Kong)
  5. Seminar on Management Accounting and Corporate Control – Ph.D. (City University of Hong Kong)
  6. Comparative International Accounting – Graduate (City University of Hong Kong)

D.Consulting and Professional Activities

Director, Cybernetica Consulting Inc. From 1996 to date

Member, Board of Directors, Royal Engineering Co., Trenton, NJ., 1992-1995

Designed and implemented a complete activity based costing system at a medium size firm in New Jersey

Designed and developed a queuing-based human resources budgeting methodology for repair and maintenance technicians in NYNEX

Developed an inventory classification and management system to support improved customer service goals in Duracell, USA.

Conducted a course in Managerial Analysis for Japanese Executives from ASAHI Insurance Company of Japan for The Prudential Insurance Company

Worked as a consultant to Deloitte Touche on matters regarding audit sampling, default risk analysis and statistical analysis of operational information

Member of American Accounting Association and National Accounting Association

Presented Accounting Update Seminars on Quality Management for Accountants and the application of Quality Function Deployment in Auditing - Nov.8, 1991 and May 7, 1993

E.Service Activity

  1. Director of Ph.D. studies, Department of Accountancy, City University of Hong Kong, 2003
  2. Director of Ph.D. program, Department of Accounting, Rutgers University, 1994-1997
  3. Chairman, Research Resources Committee at Rutgers GSM, 1993
  4. Member, Research Resources Committee at Rutgers, 1990-92
  5. Arranging Arthur Young workshop series at Rutgers, 1990-91
  6. Arranging the workshop series 1988 - 1989 at NYU
  7. Member, Computer Resources Committee at NYU, 1988-89
  8. University Senator, Rutgers University, 1993-1997

V.Participation in Academic and Professional Conferences

A . American Accounting Association National and Regional Conferences

  1. Speaker, AAA Regional Conference at Syracuse, New York in April, 1985. Paper presented: Depreciation Policies in Regulated Companies
  1. Speaker, AAA National Conference at Reno, Nevada in Aug. 1985. Papers presented: 1. Depreciation Policies in Regulated Companies; 2. Opportunity Cost Approach to Fixed Service Center Cost Application
  1. Discussant, AAA National Conference at Reno, Nevada in Aug. 1985
  1. Speaker, Midatlantic regional AAA meeting on May 2, 1986. Paper presented: Tax Transfer Pricing and Allocative Efficiency
  1. Speaker, National AAA meeting in New York City in Aug.1986. Paper presented: Tax transfer pricing and allocative efficiency
  1. Speaker, Mid Atlantic AAA meeting at Penn. State University in March, 1988. Paper presented: "The Influence of Task Segregation on Internal Control Judgments"
  1. Speaker, National AAA meeting in Orlando, Florida, Aug.16,1988. Paper presented: "U.S. Income Tax Transfer Pricing Rules and Resource Allocation: The Case of Decentralized Multinational Firms"
  1. Speaker, Regional AAA meeting (Mid-Atlantic) on 4/8/1989. Paper presented: "Income Smoothing as Rational Equilibrium Behavior: Moral Hazard and Risk Sharing Scenarios"
  1. Speaker, Regional AAA meeting (Northeast) on 4/27/1989. Paper presented: "The Internal Revenue Code's Non-recognition Provisions: An Analysis of their effects on Productivity and Resource Allocation"
  1. Speaker, Mid-Atlantic Regional Conference of American Accounting Association, Whippany, N.J., April 12-13, 1991 Papers presented: (i) "An Examination of Anticipated Implementation Problems and Strategic Managerial Response to the White Paper Rules on Intercompany Pricing" and (ii) "Hidden Costs of Specialty Products"
  1. Speaker, American Accounting Association National Conference, Washington, D.C.,Aug.10-12, 1992. Paper presented: "An Examination of Pricing Based on Activity Costs"; Other roles: Discussant
  1. Speaker, American Accounting association National Conference, Chicago, Aug. 15-17, 1996 Paper presented: “Examination of long term managerial contracts - are they driven by culture or by technology and markets?”
  1. Speaker, American Accounting association National Conference, Philadelphia, Aug. 2000. Paper presented: IOS and the pricing of discretionary accruals. Other roles: Discussant
  1. Speaker, American Accounting Association National Conference, Hawaii, Aug 3-5, 2003. Paper: The Effect of Auditing: A Market Based Empirical Examination of the Differences between Audited and Non-Audited Financial Reports in China
  1. Speaker, American Accounting Association National Conference, Orlando, Aug 2004. Paper: An Investigation of the Effects of Earnings Management in China

B.Asia-Pacific Journal of Accounting and Economics Conferences