Faculty Profile

Ananth Seetharaman

Title
Chair
Department
Accounting
College
College of Business
Professor
Accounting
College of Business

    

    

      


                          

            
Curriculum Vitae

            

              Click Here to View Faculty CV
            

          

        
                          

            
Education

            



  

  


  
MS, Georgia State University, 1991. 
Major: Taxation
PhD, Georgia State University, 1991. 
Major: Accounting
MBA, Georgia State University, 1990. 
Major: Business Administration





          

        
                

          
Current Scheduled Teaching*


          
ACCT 4300.001, Federal Income Taxation, Summer 2024 
ACCT 5780.001, Professional Exam Competency, Spring 2024 Syllabus


          
*
  Texas Education Code 51.974 (HB 2504) requires each institution of
  higher education to make available to the public, a syllabus for
  undergraduate lecture courses offered for credit by the institution.
  

        

      

    

  


    

    

      


        


          


            
Previous Scheduled Teaching*


            
                    

                    ACCT 4300.002, Federal Income Taxation, Fall 2023 Syllabus SPOT
                    

                    ACCT 4300.001, Federal Income Taxation, Summer 5W1 2023 Syllabus SPOT
                    

                    ACCT 5780.001, Professional Exam Competency, Spring 2023 Syllabus SPOT
                    

                    ACCT 5780.001, Professional Exam Competency, Spring 2022 Syllabus SPOT
                    

                    ACCT 5780.002, Professional Exam Competency, Spring 8W2 2022 
                    

                    ACCT 5780.001, Professional Exam Competency, Fall 2021 Syllabus SPOT
                    

                    ACCT 5780.001, Professional Exam Competency, Spring 2021 Syllabus SPOT
                    

                    ACCT 5780.001, Professional Exam Competency, Fall 2020 Syllabus SPOT
                    

                    ACCT 5780.001, Professional Exam Competency, Spring 2020 Syllabus
                    

                    ACCT 5780.001, Professional Exam Competency, Fall 2019 Syllabus SPOT
                    

                    ACCT 4300.001, Federal Income Taxation, Spring 2019 Syllabus SPOT
                    

                    ACCT 5780.001, Professional Exam Competency, Spring 2019  SPOT
                    

                    ACCT 6950.709, Doctoral Dissertation, Spring 2018 
                    

                    ACCT 4300.001, Federal Income Taxation, Spring 2018 Syllabus SPOT
                    

                    ACCT 6950.709, Doctoral Dissertation, Fall 2017 
                    

                    ACCT 4300.001, Federal Income Taxation, Spring 2017 Syllabus SPOT
                    

                    ACCT 6900.716, Special Problems, Fall 2016 

          


          
*
  Texas Education Code 51.974 (HB 2504) requires each institution of
  higher education to make available to the public, a syllabus for
  undergraduate lecture courses offered for credit by the institution.
  

        

      

    

  

  
  	

	

	  

		

		   
Published Publications



  

  
Published Intellectual Contributions


  
Journal Article
Seetharaman, A., Bandla, M. N. (2022). CPA Townhall: How to generate exam awareness early on. Journal Of Accountancy. (May 10, 2022), . AICPA. https://www.journalofaccountancy.com/newsletters/extra-credit/cpa-townhall-generate-exam-awareness-early.html?fbclid=IwAR1yfdmCWhQt37pFSql1JlBnWXC7Ebojf7cIysNxoAfS_84GFucQH_2grnE
Seetharaman, A., Jia, Y., Wang, F., Sun, Y.  (2022). Relative Performance Goals and Management Earnings Guidance. Journal of Business Ethics. Springer Science+Business Media. https://link.springer.com/article/10.1007/s10551-022-05084-3#citeas
Seetharaman, A., Guragai, B., Adhikari, S.  (2020). Market Response to Audited Internal Control Weakness Disclosures. Journal of Forensic Accounting Research. 5(1), 2-20. American Accounting Association. 
Seetharaman, A., Chakrabarty, B., Swanson, Z., Wang, F.  (2018). Management risk incentives and the readability of corporate disclosures. Financial Management. 47(3), 583-616. Wiley. 
Chakrabarty, B., Seetharaman, A., Wang, W.  (2014). Institutional versus retail trades following financial restatements: The effect of Sarbanes-Oxley. Research in Accounting Regulation. 26(1), 12-25. Elsevier BV. http://dx.doi.org/10.1016/j.racreg.2014.02.002
Seetharaman, A., Wang, X. (., Zhang, S. (. (2014). An Empirical Analysis of the Effects of Accounting Expertise in Audit Committees on Non-GAAP Earnings Exclusions. Accounting Horizons. 28(1), 17-37. American Accounting Association. http://dx.doi.org/10.2308/acch-50584
Bansal, N., Seetharaman, A., Wang, X. (. (2013). Managerial risk-taking incentives and non-GAAP earnings disclosures. 9(1), 100-121. Elsevier BV. http://dx.doi.org/10.1016/j.jcae.2013.03.002
Lynn, S. G., Seethamraju, C., Seetharaman, A.  (2008). Incremental Value Relevance of Unrecognized Deferred Taxes: Evidence from the United Kingdom. Journal of the American Taxation Association. 30(2), 107-130. American Accounting Association. http://dx.doi.org/10.2308/jata.2008.30.2.107
Iyer, G. S., Schmidt, A., Seetharaman, A.  (2008). The effects of standardized tax rates, average tax rates, and the distribution of income on tax progressivity. Journal of Accounting and Public Policy. 27(1), 88-96. Elsevier BV. http://dx.doi.org/10.1016/j.jaccpubpol.2007.11.006
Seetharaman, A., Gul, F. A., Lynn, S. G. (2002). Litigation risk and audit fees: evidence from UK firms cross-listed on US markets. Journal of Accounting and Economics. 33(1), 91-115. Elsevier BV. http://dx.doi.org/10.1016/s0165-4101(01)00046-5
Seetharaman, A., Swanson, Z. L., Srinidhi, B.  (2001). Analytical and Empirical Evidence of the Impact of Tax Rates on the Trade-off between Debt and Managerial Ownership. Other. 16(3), 249-272. SAGE Publications. http://dx.doi.org/10.1177/0148558x0101600306
Iyer, G. S., Seetharaman, A.  (2000). An Evaluation of Alternative Procedures for Measuring Horizontal Inequity. Other. 22(1), 89-110. American Accounting Association. http://dx.doi.org/10.2308/jata.2000.22.1.89
Iyer, G. S., Seetharaman, A., Englebrecht, T. D. (1996). An analysis of the distributional effects of replacing the progressive income tax with a flat tax. Journal of Accounting and Public Policy. 15(2), 83-110. Elsevier BV. http://dx.doi.org/10.1016/0278-4254(96)00013-0



	
		
		
	  

	

	

  
    
	

	

	  

		

		   	
		
		
	  

	

	

	
	

  
  
  

  	

		

		,  
			
				

					
					Overall
Summative Rating		
					Challenge and
Engagement Index		
					Response Rate
					
				

			
			
				

					
					
out of 5		
					
out of 7		
					%
 of 
students responded		
					
					
				

			
		


		
    
			
  • Overall Summative Rating (median):
    
			This rating represents the combined responses of students to the four global summative items and is presented to provide an overall index of the class’s quality. Overall summative statements include the following (response options include a Likert scale ranging from 5 = Excellent, 3 = Good, and 1= Very poor):
				
      
					
    • The course as a whole was
      • 
					
    • The course content was
      • 
					
    • The instructor’s contribution to the course was
      • 
					
    • The instructor’s effectiveness in teaching the subject matter was
      • 
				
    
			
    • 
			
  • Challenge and Engagement Index:
    
			This rating combines student responses to several SPOT items relating to how academically challenging students found the course to be and how engaged they were. Challenge and Engagement Index items include the following (response options include a Likert scale ranging from 7 = Much higher, 4 = Average, and 1 = Much lower):
				
      
					
    • Do you expect your grade in this course to be
      • 
					
    • The intellectual challenge presented was
      • 
					
    • The amount of effort you put into this course was
      • 
					
    • The amount of effort to succeed in this course was
      • 
					
    • Your involvement in course (doing assignments, attending classes, etc.) was
      • 
				
    
			
    • 
		

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