P.K. Sen

Headshot of P.K. Sen, PhD

P.K. Sen, PhD

Emeritus, Department of Accounting

302 Carl H. Lindner Hall

513-556-7040

History

Institution: Indian Institute of Management Calcutta

Title: Chairman, Evening MBA Programs

Institution: Indian Institute of Management Calcutta

Title: Chairman, Graduate Placement Committee

Institution: SUNY-Buffalo, University of California at Berkeley

Title: Accounting Research Workshop Coordinator

Institution: SUNY-Buffalo, University of California at Berkeley

Title: Faculty Recruiting Coordinator

Institution: SUNY-Buffalo, University of California, Berkeley

Title: Coordinator of Accounting PhD Program

Institution: University of California at Berkeley

Title: Member of Executive Committee for the Center for South Asian Studies

Institution: College of Business, University of Cincinnati

Title: Professor, Department of Accounting

Institution: Indian Institute of Management, Calcutta, India

Title: Visiting Position

End Date: 2007-12-31

Institution: Washington University, St Louis

Title: Adjunct Professor

End Date: 2005-03-31

Institution: College of Business, University of Cincinnati

Title: Associate Professor, Department of Accounting (Tenured)

End Date: 2003-12-31

Institution: The University of Cincinnati

Title: Faculty Participant in the International MBA Program for study abroad

End Date: 2001-12-31

Institution: University of Buffalo

Title: Associate Professor, School of Management (Tenured 1997-98)

End Date: 2000-12-31

Institution: George Washington University

Title: Visiting Position

End Date: 1999-04-30

Institution: SUNY - Buffalo

Title: Member of Strategy Committee

End Date: 1998-12-31

Institution: SUNY-Buffalo

Title: Academic Policy Committee (Elected Faculty Member)

End Date: 1998-12-31

Institution: Indian Institute of Management, Calcutta, India

Title: Visiting Position

End Date: 1992-12-31

Institution: University of California at Berkeley

Title: Assistant Professor, Haas School of Business

End Date: 1992-12-31

Institution: Columbia University

Title: Teaching and Research Assistant

End Date: 1985-12-31

Institution: Duncans Agro-Industries Ltd., Calcutta, India

Title: Manager

End Date: 1981-12-31

Institution: Indian Institute of Management, Calcutta, India

Title: Assistant Professor

End Date: 1979-12-31

Institution: Citibank, N.A., and ANZ Grindlays Bank in India

Title: Management Consulting and Investment Banking

End Date: 1975-12-31

Institution: Parle Bottling Company, India (at their franchise)

Title: Sales Executive

End Date: 1971-12-31

Awards | Honors

Organization: University of Cincinnati

Name: College of Business Research Fellow

Year Received: 2007

Organization: Asian Academic Accounting Association Annual Meeting, Sydney

Name: Best Paper Award in Accounting Education

Year Received: 2006

Organization: Academy of Management Journal

Name: Citation of Excellence for Highest Quality Rating

Year Received: 1998

Organization: SUNY -Buffalo

Name: Excellence in Teaching Award by MBA students

Year Received: 1996

Organization: SUNY -Buffalo

Name: Beta Alpha Psi (Faculty Initiate)

Year Received:1995

Organization: New York State/UUP Professional Development Program

Name: Faculty Development Award

Year Received: 1995

Organization: SUNY -Buffalo

Name: Commendation

Year Received: 1994

Organization: Haas School of Business, U.C. Berkeley

Name: Faculty Development Award

Year Received: 1991

Organization: University of California, Berkley

Name: Six Plus Club

Year Received: 1991

Organization: University of California, Berkley

Year Received: 1990

Organization: Columbia University

Name: Beta Gamma Sigma

Year Received: 1985

Organization: AAA

Name: AAA Doctoral Consortium Fellow

Year Received: 1983

Organization: Columbia University

Name: Dean's Honor List

Year Received: 1982

Organization: Columbia University

Name: Dean's Honor List

Year Received: 1981

Education

Institution: Columbia University

Location: New York City

Completed: 1985

Degree: Ph D

Institution: Indian Institute of Management

Location: Calcutta

Completed: 1971

Degree: MBA

Institution: Indian Institute of Technology

Location: Kharagpur

Completed: 1969

Degree: Other

Published Contributions

Kathryn Easterday, PK Sen, Jens Stephan,  (2009). The Persistence of the Small Firm/January Effect: Is It Consistent With Investors' Learning and Arbitrage Efforts?. Quarterly Review of Economics and Finance.

PK Sen,  (2007). Ownership Incentives and Management Fraud. Journal of Business Finance and Accounting, 1123-40.

PK Sen,  (2005). Reported Earnings Quality under Conservative Accounting and Auditing. Journal of Accounting, Auditing and Finance, 229-256.

PK Sen, T.S.  Raghu, H.R.  Rao,  (2003). A Relative Performance of Incentive Mechanisms: Computational Modeling and Simulation of Delegated Investment Decisions. Management Science, 160-178.

PK Sen, S. Das, S. Sengupta,  (2003). Strategic Alliances: A Valuable Way to Manage Intellectual Capital. Journal of Intellectual Capital, 10-19.

PK Sen, M. Gietzmann,  (2002). Improving Auditor Independence Through Selective Mandatory Rotation. International Journal of Auditing.

PK Sen, S. De,  (2002). Legal Liabilities, Audit Accuracy and the Market for Audit Services. Journal of Business, Finance and Accounting, 353-410.

T.S. Raghu, H.R. Rao, PK Sen,  (1999). Relative Performance of Incentive Mechanisms in Delegated Investments: A Computational Study. Computational Finance -- Proceedings of the Sixth International Conference.

PK Sen,  (1998). Another Look at Cost Variance Investigation. Issues in Accounting Education, 127-137.

PK Sen, S. Das, S. Sengupta,  (1998). Impact of Marketing and Technological Alliances on Firm Valuation. Academy of Management Journal, 27-41.

PK Sen, S. De,  (1997). Is Auditor Moral Hazard the Only Reason to Ban Contingent Fees for Audit Services? . International Journal of Auditing, 175-185.

PK Sen, Balakrishnan R., T. Harris,  (1996). The Predictive Ability of Geographical Segment Disclosure. Country Studies in International Accounting - Americas and the Far East.

PK Sen,  (1996). Auditor Conservatism, Management Incentives and Managerial Optimism. Journal of Accounting Abstract.

PK Sen, T.Y. Paik,  (1995). Project Evaluation and Control in a Decentralized Organization: Is Capital Rationing Always Optimal?. Management Science, 1404-1414.

PK Sen, S. Bar-Yosef,  (1995). ADecentralization, Transfer Pricing and Accounting Policy Choice. Proceedings of the Second International Conference on Contemporary Accounting Issue.

PK Sen, S. De,  (1993). The Role of Accuracy and Cost in Demand for Audit Services. Proceedings of The 16th Annual Congress of the European Accounting Association, 167.

PK Sen, S. Bar-Yosef,  (1992). On Optimal Choice of Inventory Accounting Method. Accounting Review, 320-336.

PK Sen,  (1991). Evidence of Work Related and Incentive Payments in Gubernatorial Pay. Public Choice, 89-100.

PK Sen, A. Kirby, S. Reichelstein, T.Y.  Paik,  (1991). Participation, Slack and Budget Based Performance Evaluation. Journal of Accounting Research, 109-127.

PK Sen, B. Das, A. Garcia-Diaz,  (1991). A Supervisory Compensation Plan Based on Performance. International Industrial Engineering Conference Proceedings.

PK Sen, T-Y. Paik,  (1991). Project Evaluation and Control in a Decentralized Organization: Is Capital Rationing Always Optimal?. Abstracts of the Third Far Eastern meeting of the Econometric Society, 99.

PK Sen, R. Balakrishnan, T. Harris,  (1990). The Predictive Ability of Geographical Segment Disclosure. Journal of Accounting Research, 305-325.

PK Sen,  (1990). Workers Compensation Statutes, Cost Sharing and Incentives for Providing Safety Care. Advances in Industrial Ergonomics and Safety/ Taylor and Francis, 971-974.

PK Sen,  (1989). Effect of Reputation and Litigation on Audit Quality. Econometric Society European Meeting, Book Of Abstract, 381.

PK Sen, B. Lev,  (1988). On Effective Fraud Prevention: Reflection on the Report of the National Commission on Fraudulent Financial Reporting. Collected Abstracts of the American Accounting Association=s Annual Meeting, 107.

PK Sen, W.R. Baber,  (1986). The Political Process and the Use of Debt Financing by State Governments. Public Choice, 201-215.

PK Sen, W.R. Baber,  (1984). The Role of Generally Accepted Reporting Methods in the Public Sector: An Empirical Test. Journal of Accounting and Public Policy, 91-105.

PK Sen, S.K. Chakraborty, T.B.  Padmaprabha,  (1982). Human Dimensions of Financial Control. Allied Book Agency.

PK Sen, S.K. Chakraborty,  (1979). Sickness in Indian Industry: Readings, Cases and Debates. Indian Institute of Management.

PK Sen, K.K.  Bhattacharya, S.K.  Chakraborty, N.K. Rao,  (1978). Financial Management: Text and Cases. MacMillan.

Accepted Contributions

Kathryn  Easterday, PK Sen, Jens Stephan,  (Accepted). Another specification of Ohlson’s “other information” term. Journal of Business Finance and Accounting.

Research in progress

Title: Do Analysts' Earnings Forecasts Incorporate Information from Prior Dividends

Research Type: Scholarly

Title: Earnings management and Compensation

Description: Research Paper

Status: Writing Results

Research Type: Scholarly

Title: Large Earnings Surprises: Stock Returns, Bloated Balance Sheets, and Earnings Persistence

Description: Research Paper

Status: On-Going

Research Type: Scholarly

Title: Sales Valuation

Description: Using Sales as the Fundamental Valuation Metric

Status: On-Going

Research Type: Scholarly

Title: “Analysts’ forecasts in “good news” and “bad news” environments: Evidence of differential timing of information arrival”

Description: Resrach Paper

Status: Writing Results

Research Type: Scholarly

Presentations

Title: Writing Dissertation: Doctoral Colloquium Panel

Location: Bali, Indinesia

Title: Global diversification and cost of equity”

Organization: Rutgers University, USA

Location: Beijing, China

Year: 2010

Title: Global diversification and cost of equity

Organization: American Accounting Association

Location: San Francisco, CA

Year: 2010

Title: Global Diversification and Risk

Organization: Asian Academic Accounting Association

Location: Dubai, United Arab Emirates

Year: 2008

Organization: Asian Academic Accounting Association Annual Meeting

Location: JogJakarta

Year: 2007

Organization: Asian Academic Accounting Association Annual Meeting

Location: Sydney

Year: 2006

Location: Amsterdam

Year: 2005

Organization: American Accounting Association

Year: 2005

Organization: Asian Academic Accounting Association Annual Meeting

Location: Kuala Lumpur

Year: 2005

Location: Antwerp

Year: 2005

Organization: University of Chile

Year: 2005

Organization: American Accounting Association

Year: 2002

Location: Maryland

Year: 2002

Location: India

Year: 2001

Title: Summer School for Young Economists

Year: 2001

Organization: American Accounting Association

Year: 2000

Organization: American Accounting Association

Year: 1999

Organization: American Accounting Association

Year: 1997

Location: Copenhagen

Year: 1997

Location: Paris

Year: 1997

Location: Rutgers University

Year: 1997

Organization: American Accounting Association

Year: 1996

Organization: American Accounting Association

Year: 1995

Location: New Jersey Institute of Technology

Year: 1995

Location: Hong Kong

Year: 1995

Location: Buffalo

Year: 1994

Location: Graz, Austria

Year: 1994

Organization: American Accounting Association

Year: 1988