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FACULTY & RESEARCH ›› Faculty Profiles ›› Faculty list A to Z ›› Narayanaswamy, R

FACULTY

Narayanaswamy, R
Personal Webpage
R Narayanaswamy
Finance & Control

Professor

PhD (Accounting), University of New South Wales, Sydney, Australia

B.Com, St. Joseph's College, University of Madras, India

ACA, The Institute of Chartered Accountants of India, New Delhi

AICWA, The Institute of Cost and Works Accountants of India, Calcutta

ACS, The Institute of Company Secretaries of India

Diploma in Management Accountancy, ICAI, India

Phone:  +91-80-26993135
Address:  A-205

Research Areas:
Corporate disclosure policy; Voluntary adoption of US GAAP and IFRS; Earnings management; Corporate governance; Auditor reputation; Strategic cost management and performance measurement systems

 

Recent Consulting:

ANZ Grindlays Bank, Barclays Bank plc, Kingfisher Airlines, ONGC, SKF, Titan Watches, TCS, Tyco Electronics 

 

Current Projects: 

"The Economic Impact of Quarterly Reporting in India", supported by the ICAI Accounting Research Foundation

"Voluntary Adoption of US GAAP and IFRS in India", supported by Deloitte, Haskins and Sells

Adoption of US GAAP and IFRS and improvement in earnings quality

The role of non-executive directors post-Satyam

Auditor reputation post-Satyam 

 

Academic Positions:

IIM Bangalore: August 1986-present

Associate Professor, IIM Bangalore (May 1991 - October 1995)    

Assistant Professor, IIM Bangalore (September 1986 - April 1991)

Visiting Fellow, Manchester Business School, UK

Visiting Professor, Osaka University, Japan

 

Other Professional Appointments:

Assistant Director, Institute of Chartered Accountants of India, Madras (July 1984 - August 1986)

Assistant Manager, Steel Authority of India Limited, Madras (April 1980 - June 1984)

 

Corporate / Public Sector Leadership:

Independent Director and Chairman Audit Committee and Remuneration Committee, Indian Railway Finance Corporation Limited, 2005-2008, 2008-2011

Special Invitee on the Accounting Standards Board of India, 2001-2002 and 2009-2010

Special Invitee on the Auditing and Assurance Standards Board of India, 2008-2009 and 2010-2011

 

Awards:

Business Today 16 July 2006: Named among the best nine business school professors in India

 

Significant Publications:


Refereed International Journals:

"The Impact of Globalisation of Accounting Standards on Indian Accounting Standards", in Jayne Godfrey and Keryn Chalmers (eds.), Globalisation of Accounting Standards, Cheltenham, UK and Brookfield, US: Edward Elgar Publishing, 2007

"The Development of Accounting Regulation in India" Research in Accounting Regulation (1997): Supplement 1, 331-365

"Indian GAAP and IASs: Indian Accounting Aims for the World" Accountancy (International Edition) July 1997, 60-61

"The Debt Equivalence of Leases in the UK: An Empirical Investigation" The British Accounting Review (1994): 26, 337-351

 

Refereed Indian Journals:

"Globalisation and Indian Accounting Standards" The Chartered Accountant January 2006

"Strategic Cost Management: Some Reflections from Experience" The Chartered Accountant December 2003

"Role of Covenants in Loan Agreements" The ICFAI Journal of Finance (July 1997): 3, 73-79

"Auditing Reforms and Corporate Governance" IIMB Management Review July-September and October-December 1996

 

Other Professional Publications:

 "AS 11: India Inc. vs ICAI" Business Line 19 March 2009 (on capitalisation of foreign exchange losses as part of the cost of asset)

"There is a hole in my books, dear investor" Business Line 8 January 2009 (on the accounting fraud in Satyam)

"L'affaire Satyam" Business Line 20 December 2008 (on failure of corporate governance in Satyam)

 

Research Reports:

"Accounting for Leases by Lessees" and "Accounting for Leases by Lessors". Research reports prepared under the project sponsored by SBI Capital Markets Limited, 1990

"Cost Accounting for Boilers and Boiler House Auxiliaries: A Case Study". Dissertation for the Diploma in Management Accountancy of The Institute of Chartered Accountants of India, 1985

 

Conference Papers:

A. International Conferences

"US GAAP Adoption in non-US Jurisdictions: Evidence from India", 13-14 July 2006, Xiamen University, Xiamen, China

"The Impact of Globalisation of Accounting Standards on Indian Accounting Standards" in the Conference on Globalisation of Accounting, Monash University, 23-25 May 2005 in Prato, Italy

"Voluntary Disclosure and the Role of Product Market Competition: A Study of Press Releases by U.S. Companies" in the 2002 Annual Meeting of the American Accounting Association, 14- 17 August 2002, San Antonio, Texas

  

B. National Conferences

"Practising Strategic Cost Management in India: Some Reflections" Seminar on Strategic Cost Management, University Business School, Panjab University, 16-17 January 1999, Chandigarh, India

"Current Developments in Accounting Standards" Seminar on Accounting Education and Profession in the New Milieu, The Institute of Chartered Accountants of India and Bangalore University, 22 March 1997, Bangalore, India

"New Financial Instruments" Southern Regional Cost Conference of The Institute of Cost and Works Accountants of India, 21-22 February 1997, Coimbatore, India

 

Books:

1. Financial Accounting: A Managerial Perspective, PHI Learning (third edition, 2008)

2. Financial Reporting Asia Pacific: Financial Reporting in India, CCH Asia Pte Limited, Singapore (Since 2005, electronic publication regularly updated)