Faculty Directory

Anup Srivastava

Assistant Professor of Business Administration; Daniel R. Revers T'89 Faculty Fellow








PhD, Texas A&M University, 2008; MBA, University of Delhi, 1990; BTech, Indian Institute of Technology, 1988

Areas of Expertise

Accounting, capital markets


Financial Reporting and Statement Analysis; Financial Statement Interpretation and Analysis


Anup Srivastava joined the Tuck School of Business in 2014. Previously, he was an assistant professor at Kellogg School of Management, Northwestern University.

Current Research Topics

  • Earnings quality
  • Management forecasts
  • CEO pay
  • Executive stock options
  • Accounting conservatism
  • Intangibles
  • Financial risks
  • Immigration
  • Auditing
  • Tax

Professional Activities

Academic positions

  • Tuck School of Business, 2014–present
  • Assistant Professor, Kellogg School of Management, Northwestern University, 2008–14

Nonacademic positions

  • Secretary and Treasurer, Usha Communications Technology, 2000–03
  • Director of Finance, IndiaServer.com, 2000
  • Vice President, Aditya Birla Group, 1996–2000
  • Associate Vice President, ICICI Bank, 1990–96

Editorial positions

  • Ad hoc reviewer for Management Science, Review of Accounting Studies, The Accounting Review, Journal of Accounting Research, Contemporary Accounting Review, Financial Management, Journal of Accounting and Public Policy, Accounting Horizons, and Accounting Organizations and Society
  • Associate editor for Asia-Pacific Journal of Accounting & Economics


  • Larry Lang Corporate Finance Best Paper Award at the 2017 European Financial Management Association (EFMA) conference
  • Lawrence Revsine Research Fellowship offered by the Kellogg School of Management
  • Best Paper award at the 2012 Midwest AAA meeting
  • Best Paper award at the 2016 audit midyear meeting
  • Deloitte Fellowship of $25,000 for doctoral studies
  • Regents’ Scholarship at the Texas A&M University
  • Mays Business School Dean’s Scholarship for meritorious performance
  • National Talent Search Scholarship awarded by Government of India

Working Papers

  • With V. Govindarajan, "Strategy When Creative Destruction Accelerates"
  • With L. Enache, "Should Intangible Investments be Reported Separately or Commingled with Operating Expenses? New Evidence"
  • With D. Aobdia and L. Enache, "Will the Auditing Industry Become a Tighter or Looser Oligopoly?"
  • "The Listing Cohort Phenomenon and Some Improvements in the Measurement of Real Activity Manipulation"
  • With H. Hong and J.W. Ryou, "The Dark Side of Financial Statement Comparability, Lower Tax Savings"
  • With L. Enache and A. Parbonetti, "Professional Backgrounds of Outside Directors and Firms' Voluntary Disclosures: Evidence from Biotechnology Firms"
  • With H. Hong and J.B. Kim, "Information Price Discoveries in Poorly Governed Firms"

Selected Publications

Top-Tier Journals

  • With D. Aobdia and E. Wang, "Are Immigrants Complements or Substitutes? Evidence from the Audit Industry," Management Science, forthcoming
  • With L. Enache, "Should Intangible Investments be Reported Separately or Commingled with Operating Expenses? New Evidence," Management Science, forthcoming
  • With V. Govindarajan, "The Scary Truth about Corporate Survival," Harvard Business Review, December 2016
  • "Why Have Measures of Earnings Quality Changed Over Time?" Journal of Accounting and Economics, 57, 2014
  • "Selling-Price Estimates in Revenue Recognition and Earnings Informativeness," Review of Accounting Studies, 19, 2014
  • With M. McAnally and C. Weaver, "Executive Stock Options, Missed Earnings Targets and Earnings Management," The Accounting Review, 83(1), 2008
  • With J. Efendi and E. P. Swanson, "Why Do Corporate Managers Misstate Financial Statements? The Role of In-The-Money Options and Other Incentives," Journal of Financial Economics, 85(3), 2007

Other Peer-Reviewed Journals

  • With S. Tse, "Why are Successive Cohorts of Listed Firms Persistently Riskier?" European Financial Management Journal, forthcoming
  • With S.V. Sunder and S. Tse, "Timely Loss Recognition and the Early Termination of Loss-Making Projects," China Journal of Accounting Research, 8(3), 2015
  • With L. Rees and S. Tse, "Seemingly Opportunistic Management Earnings Guidance Before Stock Option Grants: Does it Misrepresent Firms’ Underlying Performance?" Asia-Pacific Journal of Accounting & Economics, 21(2), 2014
  • "Do CEOs Possess any Extraordinary Ability? Can Those Abilities Justify Large CEO Pay?" Asia-Pacific Journal of Accounting & Economics, 20(4), 2013