VITA
Name Ram
S. Sriram
Education University
of Madras, India: B.S
Sam
Houston State University: MBA
University
of North Texas: PhD
Work Experience Controllers
Roundtable Distinguished Professor,
Visiting Professor, Great
Lakes Institute of Management Visiting Professor, Indian
Institute of Management
Visiting Professor, Cairo
University, Egypt
Associate
Professor,
Assistant
Professor, Louisiana State University, 1990-1994
Assistant Professor,
Deputy
Chief Officer, Bank of
Certification Certified Public Accountant (CPA),
Certified
Fraud Examiner (CFE) 1994
Certified
Associate of the Institute of Bankers (CAIIB) 1978
“International
Program Award”,
Exxon Alumni Research Fellow
LSU Student Government Assn. Outstanding Teacher
Award
Courses taught: ACCT 8310 Strategic Management
of Information Systems
ACCT 8740 Internal Auditing
ACCT 8500 Electronic
Commerce – Reporting and Controls
ACCT 4310 Accounting
Information Systems
R.
S. Sriram, “Business Intelligence: Changing the Accounting Curriculum,” Journal of Global Information Technology
Management,
(2008).
R.
S. Sriram “Relevance of Intangible Assets Valuation for Financially Distressed
Firms,” Journal of Intellectual
Assets,
(2008).
R.
S.
Borthick,
F., and R. S.
J.
Pathak, B. Chouach, and R. S.
Sriram,
“Minimizing Cost of Continuous Audit: Counting and Time-Dependent Strategies,” Journal of Accounting and Public Policy (Jan/Feb 2005).
Sriram, R. S.,
and R. Laksmana, Website Business Reports – Disclosures and Financial Reporting
Practices - Information Resources Management Journal, 2005.
R. S. Sriram and V. Gopal, Information
Systems Expenditures and Firm Value:
Further Evidence from the Financial Services Industry. Special Issue of Information Resources Management Journal, (2004).
R.
Sexton, R.
Sriram, R. S., and V. Gopal. The Value
Relevance of IT Investments on Firm Value in the Financial Services Sector, Information
Resources Management Journal, January, 2003.
Sarkar, S., and R.
S. Sriram, Bayesian models for early warning of bank failures, Management Science 47(11), pp. 1457-1475, 2001.
Slocum, E.,
and R. S. Sriram. The Perceptions of
Academics on the Role of Accounting History Research, The Accounting Historians Journal (Fall, 2001).
G. V. Krishnan and Sriram, R. S., “An examination of the effect of it investments on
Firm value: the case of Y2K compliance costs,” Journal
of Information Systems (Fall, 2000).
Sriram, R. S.,
V.
Arunachalam, and D. Ivansevich, "EDI Adoption and Implementation: An
Examination of Perceived Operational and Strategic Benefits, and Controls"
Journal of Information Systems (Spring, 2000).
Etheridge, H., R.
S. Sriram, and Kathy Hsu, "A Comparison of Selected Artificial Neural
Networks that Help Auditors Evaluate Client Financial Viability." Decision
Sciences (Spring, 2000).
Sriram, R. S.
and P.
Wheeler, "Uncertainty Handling in Accounting Expert Systems: A Comparison
of Alternative Approaches to Knowledge Representation." Applications
of Fuzzy Theory to Accounting, Finance and Management 7 (1998):
265-276.
Sriram, R. S.,
R.
Srikanth, and R. George, "A Comparative Analysis of Artificial Neural
Network Learning Algorithms: A Bank Financial Risk Model." Applications
of Fuzzy Theory to Accounting, Finance and Management 7 (1998):163-188.
Coppage, R., R.
S. Sriram, and
Etheridge, H.
and R. S. Sriram, "A Comparison of the Relative Costs of financial
Distress Models: Artificial Neural Networks, Logit and Multivariate
Discriminant Analysis." International Journal of Intelligent Systems
in Accounting Finance & Management. 6 (1997):235-248.
Sriram, R. S. and Gloria Vollmers, "A
Reexamination of the Development of the Accounting Profession - Critical evens
from 1912-1940." The Accounting Historians Journal,
24.2 (December 1997):65-91.
Wheeler, P. and
R. S. Sriram, "The Information Criminologist: Litigation Services in
the EDP Environment." Review of Accounting Information Systems
1.3, (Spring 1997):63-72.
Caster, P. and
R. S. Sriram, "An Investigation of Accounts Receivable Confirmation
Response Timing." Auditing, A Journal of Practice and Theory,
15 (Spring 1996):135-141.
Ruhl, J. M. and
R. S. Sriram, "Initial attributions for failure to meet a goal: The
Effects of Role, Empowerment and Outcome Seriousness." Advances in
Management Accounting, 5 (1996):1-30..
Sarkar, S. R.
S. Sriram, and
Sarkar, S., R.
S. Sriram,
Etheridge, H. and R. S. Sriram, "A Neural Network Approach to Financial
Distress Analysis." Advances in Accounting Information Systems 4
(1996):201-222.
Coppage, R.,
R. S. Sriram, and S. Baxendale,
"Perceived Effectiveness of Integrating Computers Into an
Accounting Curriculum." Accounting Educators' Journal (Fall
1996):1-13.
Etheridge, H. and R. Sriram, "A Neural
Network Approach to Financial Distress Evaluation -- A Comparison of the
Relative Costs of Misclassification." reprinted
in Journal of Accounting Abstract, (1996):1-3.
Sriram, R. S. "Accounting
Information System Issues of FMS" Integrated
Manufacturing Systems 6.1
(1995):35-40.
Sriram, R. S. and P. R. Chandy. "Individual and Institutional
Contributor to Non-US Business Journals." International Journal of
Management (December 1994):924-927.
Merino, B., A. Mayper, and R. S. Sriram,
"Voluntary Audits in
Sriram, R. and P. R. Chandy, "Auditor Realignment and 8-K
Disclosures: Usefulness for Investor Decision-Making." Journal of Economics and Business.(Summer
1994):153-163.
Gopal, V. and
R. S. Sriram, "Ranking of Doctoral Programs in Accounting: A
Productivity and Citational Analysis." Accounting Educators Journal
(April 1994):32-53.
Etheridge, H., and R. S. Sriram, "Chaos
Theory and Nonlinear Dynamics: An Emerging Theory with Implications for
Accounting Research" Journal of Accounting Literature,
(1994): 67-100.
Coppage, R. and
R. S. Sriram, "Ethical Issues
and the Current Code of Ethics for Management Accountants -- Are They
Compatible?" Business and Professional Ethics Journal (March 1993): 165-178.
R. S. Sriram and R. Coppage, "A Comparison of Educators and CPA
Practitioner Views on Communication Training in the Accounting
Curriculum." Journal of Applied Business Research (Summer
1992):1-11.
Sriram, R. S. and Chandy, P. R., "An Empirical Analysis of Firms' Propensity
to Switch Auditors." Journal of Financial Management and Analysis (June 1992):48-53.
Sriram, R. S.,
and Y.
Gupta, "Strategic Cost Measurement
for Flexible Manufacturing Systems."
Sriram, R. S. "Changing Auditors
and the Influence of Client Specific Attributes, An Analysis." Journal of Applied Business
Research (Fall 1990):104-108.
Chandy, P. R. and R. S. Sriram,
"Securitization in the Market Place." American Business Review,
(June1990):86-90.
Sriram, R. S. "Auditor-Client Conflicts and Market
Reactions." Journal
of Financial Strategies
(Spring 1988):29-35.
Sriram, R. S., and Vivek R. Sriram, "Business Reporting and the Internet:
The Issues."
Corporate finance Review (September/October, 1999):
36-40.
Danos, Joe and R.
S. Sriram, "The IRS Regulatory Implications for Electronic
Record-Keeping." The CPA Journal (November 1995):1-4.
Chandy, P. R. and R. S. Sriram, "Swapping Bond Investments to Reduce Capital
Gains -- An Illustration." Journal of the American Society of CLU &
ChFC (January1993):58-60.
Sriram, R. S. "Emerging Technologies: Implications for
Internal Auditors." Internal Auditing (Spring 1992):78-83.
Sriram, R. S. and Glenn E. Sumners,
"Understanding Concurrent Audit Techniques." EDPACS (July 1992):1-8.
Sriram, R. S. "Understanding Risks and Controls in a
Bank's EDP Environment: Implications for
Internal Auditors." Internal Auditing (Spring 1991):38-45.
Sriram, R. S. "Legwork Makes up for ATM's Lack of
Footprints When Auditing Transactions." Journal of Bank Accounting
and Auditing (Spring 1990):30-34.
Sriram, R. S. and S. Srinivasan,
"Expert Systems and Auditors." Chartered Accountant (April 1989): 906-909.
Sriram,
R. S. and S. Srinivasan, "A Review of Knowledge Based Systems in
Auditing." Journal of Accounting and EDP (Fall 1989):9-13.
Chandy, P. R. and R. S. Sriram,
"Financial Statement Analysis: Regulated versus Unregulated
Industries." Public Utilities Fortnightly (November 1989):33-38.
Sriram, R. S. "Auditing Bank's Automated Teller
Machines." The EDP Auditors' Journal, (Spring 1989):43-46.
Conference
Papers/Presentations
R. Sexton, R. S. Sriram, and H. Etheridge, Improving Decision
Effectiveness of Artificial Neural Networks– A Modified Genetic Algorithm
Approach, 2002 National
Meeting of the American Accounting Association, San Antonio, TX.
R. Sexton, R. S. Sriram, and H. Etheridge, Improving Decision
Effectiveness of Artificial Neural Networks– A Modified Genetic Algorithm
Approach, Virginia Tech University
Research Workshop, November 9, 2001.
Sriram, R. S.,
and V.
Gopal, The Association between Information Technology Investments and Firm
Value in the Financial Services Industry.
2001 National Meeting of the American Accounting Association,
R. Sexton, R. S. Sriram, and H. Etheridge, Improving Decision
Effectiveness of Artificial Neural Networks– A Modified Genetic Algorithm
Approach, 2001 National Meeting of the American Accounting Association,
Atlanta, GA.
R. S. Sriram, E-Commerce: Implications for Accounting -- E-Scorecard
Approach., 2000 National Meeting of the American Accounting Association,
R. S. Sriram and A. Seetharaman, An
international experimental investigation of the effects of instructor behavior
on accounting students' class participation 2000 National Meeting of the American
Accounting Association,
R. S. Sriram and H. Etheridge, An
Examination of the Classificatory Capabilities of Selected Neural Network
Paradigms: Backpropagation, Categorical Learning and Probabilistic Neural
Networks, 1999 National Meeting of the American Accounting Association,
R. S. Sriram and V. Gopal, Do Y2K Costs
Impact Firm Value, 1999 National Meeting of the American Accounting Association,
R. S. Sriram and H. Etheridge, A
Comparison of Selected Artificial Neural networks for financial distress
Evaluation, INFORMS
R. S. Sriram, Operational and Strategic
Benefits and Controls: A Study of EDI Implementation, INFORMS
R. S. Sriram Improving Decision Quality
in Automated Systems - Choosing the Correct Decision Approach, 1998
National Meeting of the American Accounting Association, New Orleans.
R. S. Sriram and Faye Borthick,
Accelerating the Acquisition of Knowledge Structure to Improve Performance in
Internal Control Evaluations, 1997 National Meeting of the American
Accounting Association, Dallas.
R. S. Sriram and S. Sarkar, A Calibrated
Reasoning Model for Early Warning of Bank Failures, 1997 National Meeting of the
American Accounting Association, Dallas.
R. S. Sriram and H. Etheridge, A Neural
Network Approach to Financial Distress Evaluation -- A Comparison of the
Relative Costs of Misclassification, 1996 National Meeting of the American
Accounting Association, Chicago.
R. S. Sriram and F. Borthick,
Accelerating the acquisition of knowledge structure to improve performance in
internal control evaluation, Accounting Research Colloquium,
R. S. Sriram, Alternative Knowledge
Representation Scheme for Expert System Development, 1995 National Meeting of the
Operations Research and Management Science,
R. S. Sriram, A Comparison of MDA, Logit
and Neural Networks in an Accounting Setting, 1995 National Meeting of the
Operations Research and Management Science, New Orleans.
R. S. Sriram and J. Ruhl, Internal
versus External Attributions: The Effects of Empowerment and Outcome Severity, 1995
National Meeting of the Operations Research and Management Science,
R. S. Sriram and
R. S. Sriram and H. Etheridge, Chaos Theory: Implications
for Accounting Research, 1993 National Meeting of the American
Accounting Association, San Francisco.
R. S. Sriram and J. Ruhl, Initial
Attributions for Failure to Meet a Goal: The Effect of Outcome Severity and
Participation in Goal Setting, 1993 National Meeting of the American Accounting
Association, San Francisco.
R. S. Sriram, Power and the
Auditor-Client Relations, A Critical Analyses, 1993 Critical Perspectives
Conference, Baruch College, New York, April, 1994.
R. S. Sriram, Reduction of Auditor Risk
Exposure through the Utilization of Neural Networks 1992 National Meeting of the
American Accounting Association
(Workshop on Artificial Intelligence and Expert Systems),
Washington, D.C.
R. S. Sriram, Are auditors ignoring
costless yet valuable audit evidence? 1992 National Meeting of the American
Accounting Association,
R. S. Sriram, A Reexamination of Auditor
Responsibility in the 1930s -- A Historical Analysis, 1995 National Meeting of the
American Accounting Association, Orlando.
R. S. Sriram, Initial Attributions for
Failure to Meet a Goal: The Effects of Role, Empowerment, and Outcome
Seriousness (with Jack Ruhl), 1995 Midwest Business Administration
Association, Chicago, Illinois.
R. S. Sriram, Neural Networks, A
Decision Support System for Going Concern Situations, 1994 National Meeting of the
American Accounting Association,
R. S. Sriram and R. Coppage, Perceived
Effectiveness of Integrating Communication Courses into an Accounting
Curriculum, 1992 Atlantic Economic Society Conference, Nice,
R. S. Sriram, Deterministic Chaos and
Nonlinear Dynamics 1991 National Meeting of the American Accounting Association,
R. S. Sriram, The Emergence of Audits in
the
R. S. Sriram and B. Merino, Audits in the
United States in 1927 -- A Critical and Historical Perspective Inter-disciplinary
Perspectives in Accounting Third Conference (AOS Conference), sponsored by
the London School of Economics and Political Science, Manchester, U.K.,
July, 1991.
R. S. Sriram and R. Coppage, Integrating
Computers into the Accounting Curriculum -- A Master Plan, 1991 Atlantic Economic Society
Conference, Rome, Italy.
R. S. Sriram, A Comparison of Educators
and CPA Practitioner Views on Communication Training in the Accounting
Curriculum, 1990 National Meeting of the American Accounting Association,
Toronto, Canada.
R. S. Sriram, Auditor and Client
Disagreements, Auditor Changes and Stockholder Reactions -- A Capital Market
Study, 1990 Mid-Atlantic Region Meeting of the American Accounting Association,
R. S. Sriram and B. Merino, A Historical
Analysis of Extension of Auditor's Responsibilities in the Decade of Thirties, 1987
National Meeting of the American Accounting Association,
R. S. Sriram, Developing the
Communication Skills of Accounting Students - A Master Plan, 1989
Midwest Meeting of the American Accounting Association, Minneapolis.
R. S. Sriram, Auditor and Client
Conflicts During Auditor Changes, A Theoretical and Empirical Investigation,
1989
Midwest Meeting of the American Accounting Association, Minneapolis.
Under
Review
Upadhyay and Sriram, “Do Monitoring Committees of
Boards Affect Firm Performance?” (Journal
of Business Finance and Accounting)
Upadhyay and Sriram, “Board Size, EVA, and Firm
Performance” (Journal of Banking and
Finance)
Pathak
and Sriram, On Measuring the
Criticality of Variables and Processes in organization Information Systems: Proposed
Methodological Procedure, under Review in International
Journal of Accounting Information Systems.
Work-in-progress
Upadhayay
and Sriram, Board Size, Opacity, and
Cost of Capital
Etheridge and Sriram, Importance of outliers
when evaluating Financial Distress Using Artificial Neural Networks
Supervision of Doctoral Dissertations
Rini Laksmana (Chair)
Nick Marudas
Ping Zhao
Patrick Wheeler (Chair). Won the AAA 2001
outstanding system dissertation award
John Masseli
Huong Higgins
George Durler (Chair)
Beth Finch
Joan Brumm
Ann Watkins
Harlan Etheridge (Co-Chair)
Service
Activities Internal to the University
Faculty Advisor, ASCEND student chapter
Faculty Advisor, Internal Auditors chapter
Faculty Development Committee (2008 - )
Faculty Recruiting Committee (2008-2010)
University information resources committee
(2008-2009)
University Library Committee (2008 - )
College Promotion and Tenure Committee (2002 - 2008)
Faculty Senate (2005 - )
Doctoral Program Coordinator,
Chair, SOA Fund Raising/Alumni DB Committee (2003 -
)
MPA Program Committee (2005)
I.T. Task Force (2005 - )
Chair, Doctoral Programs Curriculum Revision
Committee (1999-2000)
Chair, Ph.D. Admissions,
CBA Ph.D. Funding Committee (1998 - )
Online Teaching Evaluation Committee (2005 -)
SOA Faculty Recruitment Committee
SOA Directors Search Committee (2002 - 2003)
Chair, Doctoral Program Committee
Chair,
Project 2001 - Curriculum Revision Committee
Undergraduate Program Council (2000 –2001).
Advisor, Masters in Public Accounting
SOA Planning Committee (1998 - )
SOA Director Search Committee (1998 - 99)
University Enrollment Management Committee (1998-99)
Co-Director, Program for Applied Accounting Research
(1997 - )
Faculty Senator, 1997-1999
Senate Committee on Academic Programs and Continuing
Education (APACE) (1997 - )
Senate Committee on
Senate Committee on Admissions and Standards
(1997-1998)
Senate sub committee on Increasing TOEFL/GMAT Scores
Semester Conversion Committee
Service
Activities in Academic and Professional Organizations
Editorial Boards
Journal of Information Systems (1995- )
International Journal of Accounting Information
Systems (1993 - )
Journal of Global Information Technology Management
(2002 - )
Information Resources Management Journal (2002 - )
Applications of Fuzzy Sets
and the theory of Management (1995- 1999)
The Accounting Historians Journal (1994 - 1999)
Journal of Accounting and Business Research (1997 -
)
The Accounting Educators' Journal (1993- 1995)
Journal of Accounting and Business Research
(1989-90)
The Journal of Financial Strategies (Associate
Editor, 1987-1990)
Ad-Hoc
Reviewer
Management Science
Decision Sciences
The Accounting Review
MIS Quarterly
Intelligent Systems in Accounting, Finance and
Management
Auditing, A Journal of Practice and Theory
Journal of Emerging Technologies in Accounting
American Accounting Association Annual Meetings
SWAAA Regional Meeting
IEEE
Academic Committees
American Accounting Association Education Committee
(2004-2006)
Executive Committee AAA – IS section
Chair, Membership Committee, AAA – AI & ET
Chair, Research and Publication Committee, IS Section
of AAA
Program Chair, Information Resources Management
Conference (2004)
Dissertation Awards Committee, IS section, AAA
(2002-2003)
Education Committee, IS section, AAA (2001-2002)
Chair, Academy of Accounting Historians – Impact of
History on the 21st century conference, 2001
Chair,
Chair, Research Committee IS section, American
Accounting Association, (1997 - 1998)
Member, Research Committee, IS section, American
Accounting Association (1998 - 1999).
Research program Co-Chair, Waldo Haskins Accounting
History Conference, 1998
Board of Directors,
President, Southwest Doctoral Consortium, 1994-95
Vice President, Southwest Doctoral Consortium,
1993-94
Treasurer, Southwest Doctoral Consortium, 1992-93
Membership Committee (1990-1992), The
Professional Committees
Board of Governors, (1990-1992), Institute of
Internal Auditors,
Educators Committee, (1988-89), The Kentucky Society
of CPAs
Program Committee (1989-90), The Institute of Internal
Auditors, Louisville Chapter
Service to
Community
President, Classical
Music Association of Georgia (1996
– 2006)
Columnist: Chennai Online, an Online Newspaper in
English and Indo Gram online publication, and News Reel India online magazines
Classical Musician: Mridangist
Invited
Speaker
Yale-Great
Lakes Research Conference, 2006, 2007, and 2008.
Electronic Commerce - The Opportunities and Concerns
for CPAs, November 3, 2000, Small
Business Development Corporation, CPE forum, Atlanta, GA.
Electronic Commerce, the Strategic and Valuation
Implications, June 2000. The Institute of
Financial Management and Research and Academy for Management Excellence,
Chennai, India
Strategic Implications of Technology, Association of American Engineers, June
1998, Georgia Institute of Technology
Impact of Technology on Business Practices, Indian Professionals Network,
The Changing Information Technology -- Implications
for Accountants,
Operational Audit Concerns in an EDP Environment, American Society of Women Accountants,
June 4, 1994
Communication Systems and Network Security, Institute of Internal Auditors,
The Impact of Computers on Accounting and Auditing
Profession, The American Society of
Women Accountants, Baton Rouge, September 7, 1993.
Systems Audit Approaches for Internal Auditors, Internal Audit Forum, CEP,
Application Controls and Audit Issues for Online
Systems, Internal Audit Forum, CEP,
November, 1992.
Hardware and Software Controls for Batch and Online
Systems, Internal Audit Forum, CEP,
EDP Auditing Concepts, Internal Auditors Forum,
Internal Audit Forum, CEP,
EDP Audits and the Role of Internal Auditors,
Internal Auditors Forum, Internal Audit
Forum, CEP, Baton Rouge, May 21, 1992
Use of Flowcharts in Internal Audits; EDI -- Pros
and Cons, Internal Auditors Forum,
Internal Audit Forum, CEP,
EDP Technology and Internal Control Implications, Internal Auditors Forum, Internal Audit
Forum, CEP,
Selecting and Implementing Software -- the Pitfalls
to Avoid, Institute of Internal Auditors,
Baton Rouge Chapter, Oct. 9, 1990.
SAC Update and the Technological Changes in
Computers and the Implications for Internal Auditors, Internal Auditors Forum, CEP, Baton Rouge, Oct. 1, 1990.