P.K. Sen

Headshot of P.K. Sen, PhD

P.K. Sen, PhD

Emeritus, Department of Accounting

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