Faculty Directory

Anup Srivastava

Assistant Professor of Business Administration








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

Areas of Expertise

Accounting, capital markets


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

Professional Activities

Academic positions

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

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

Working Papers

  • With D. Aobdia and E. Wang. "The Economic impact of the employment of foreign-born graduates in the auditing Industry." 2015
  • With L. Enache. "An Investigation into the amounts and the properties of intangible investments reported in SG&A." 2015
  • With L. Enache and A. Parbonetti. "Professional backgrounds of outside directors and firms’ voluntary disclosures: evidence from biotechnology firms." 2015
  • With D. Aobdia and L. Enache. "The changing landscape of public companies and a prediction on the evolution of audit industry’s competitive structure." 2015
  • "A systematic problem in the detection of abnormal acts with industry-based models." 2015
  • With H. Hong and J. W. Ryou. "Financial statement comparability and the agency costs of corporate tax avoidance." 2016
  • With H. Hong and J. B. Kim. "Divergence between voting and cash flow rights, information opacity, and mispricing of dual-class equity shares." 2014


  • 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

Selected Publications

Top-Tier Journals

  • "Why have measures of earnings quality changed over time?" Journal of Accounting and Economics. 57:196–217. 2014
  • "Selling-price estimates in revenue recognition and earnings informativeness." Review of Accounting Studies. 19:661–697. 2014
  • With M. McAnally and C. Weaver. "Executive stock options, missed earnings targets and earnings management." The Accounting Review. 83(1): 185–216. 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): 667–708. 2007

Other Peer-Reviewed Journals

  • With S. Tse. "Why are successive cohorts of listed firms persistently riskier?" Forthcoming at European Financial Management Journal. 2016
  • 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): 147–167. 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 Volume 21(2): 107–133. 2014
  • "Do CEOs possess any extraordinary ability? Can those abilities justify large CEO pay?" Asia-Pacific Journal of Accounting & Economics 20(4): 349–384. 2013