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Second Interdisciplinary Accounting Conference, Copenhagen, Denmark - June 23-24, 2008. "Monopoly and Competition: Standard Setting in the Public and Private Sector." Presentation (PPT)
EIASM Workshop on Accounting and Economics, Universita Bocconi, Milan, Italy - June 19-20, 2008. "The Accounting Consensus: Implications for Accounting Education, Research and the Profession." Presentation (PPT)
Conference on International Financial Reporting, Accounting, and Valuation, Fox School of Business, Temple University, Philadelphia, Pennsylvania - June 6-7, 2008. Karim Jamal and Shyam Sunder, "Monopoly and Competition: Standard Setting in the Public and Private Sector." Presentation (PPT)
Conference on International Financial Reporting, Accounting, and Valuation, Fox School of Business, Temple University, Philadelphia, Pennsylvania - June 6-7, 2008. IFRS, "The Accounting Consensus, and Its Implications for Accounting Education." Presentation (PPT)
European Association for Evolutionary Political Economy (EAEPE) International Conference on Governing the Business Enterprise: Ownership, Institutions, and Society, Conservatoire National des Arts et Metiers, Paris, France - May 22-23, 2008. "Value of the Firm" Presentation (PPT)
Deloitte-Federation of Schools of Accountancy Faculty Consortium, Chicago, May 15-16, 2008, "IFRS, Accounting Consensus and its Implications for Accounting Education."Presentation (PPT) Text (PDF)
Current Accounting Issues Conference, Michigan Association of CPAs, Lansing, MI - May 15, 2008. "Norms, Standards, and Failures in Accounting and Auditing: Rethinking Practice, Research, and Education." Presentation (PPT)
Conference on Critical Perspectives in Accounting, Baruch College, New York - April 26, 2008. "Whispering in the Ears of Princes: Authority and Academa in Accounting." Presentation (PPT)
Symposium on Principles v. Rules in Financial Regulation, Cambridge University, Cambridge, U.K., April 10-12, 2008. "Simpler financial Reports."
Warsaw Academy TIGER and LKAEM Distinguished Lecture Series, Leon Kozminski Academy of Entrepreneurship and Management, Warsaw - March 28, 2008. "Better Corporate Governance: What, Why and How?" Presentation (PPT) Text (PDF) Link to Video
Berkeley Fellows, Berkeley College, New Haven CT – March 24, 2008. “Enron and the Failures of Financial Reporting: A Revisionist Perspective on Public Policy.” Text PDF
Bauer Accounting Conference, University of Houston - March 7-8, 2008. "Value of the Firm." Presentation (PPT) Text (PDF)
AIS Workshop, University of Kansas - February 22, 2008. "Regulation, Competition and Independence in a Certification Society: Certification of Financial Reports vs. Baseball Cards" Presentation (PPT)
Research Institute for Economics and Business Administration, Kobe University, Kobe, Japan - January 26, 2008. "International and National Standards and Norms of Financial Reporting: Monopoly or Competitive Coexistence." Presentation (PPT), Text PDF
Research Institute for Economics and Business Administration, Kobe University, Kobe, Japan - January 25, 2008. "Regulation, Competition and Independence in a Certification Society: Financial reports vs. Baseball cards." Presentation(PPT)
Manheim University - December 14, 2007. " Regulation, Competition and Independence in a Certification Society: Financial Reports vs. Baseball Cards." Presentation (PPT)
Faculty Research Workshop, Yale University School of Management – November 28, 2007. “Monopoly and Competition: Standard Setting in the Public and Private Sector.” Presentation (PPT)
Accounting Research Workshop, National Taiwan University – November 9, 2007. “Monopoly and Competition: Standard Setting in the Public and Private Sector.” Presentation (PPT)
Conference on Accounting Leadership, National Taipei University and Taiwan Accounting Association – November 8, 2007. “Accounting Leadership in Practice, Education and Research.” Presentation (PPT) , Presentation(Video)
Emanuel Saxe Lecture in Accounting, Baruch College, City University of New York, New York – October 22, 2007. “Adverse Effects of Accounting Uniformity on Practice, Education and Research.” Presentation (PPT) ,Text (PDF), Presentation(Video)
Michigan Association of Certified Public Accountants, Troy, MI – October 17, 2007. “Norms, Standards, and Failures in Accounting and Auditing: Rethinking Practice, Research, and Education.” Presentation (PPT)
Accounting Research Workshop, Carnegie Mellon University – October 10, 2007. “Monopoly and Competition: Standard Setting in the Public and Private Sector.” Presentation (PPT)
Journée IFRS, CNAM, Paris – September 14, 2007. “International and National Standards and Norms of Financial Reporting: Monopoly or Competitive Coexistence.” Presentation (PPT), Text (PDF), Link to Video
Université Paris Dauphine – September 13, 2007. “Auditing and Competition: A Policy Dilemma.” Presentation (PPT)
Accounting Doctoral Students Association Annual Conference, Chicago, IL – August 3-5, 2007. "Accounting Scholarship as an Avocation." Presentation (PPT)
Chinese Accounting Professors Association Annual Conference, Wuhan, China – July 14, 2007. “Solving the Problem of Setting Efficient Accounting Standards and Increasing Complexity through Regulatory Competition.” Presentation (PPT)
Peking University, Beijing, China – July 12, 2007. “Norms, Standards and Failures in Accounting and Auditing: Rethinking Practice, Research and Education.” Presentation (PPT)
Interdisciplinary Accounting Conference, Danish Center of Accounting & Finance – Copenhagen, Denmark – July 2, 2007. Karim Jamal and Shyam Sunder, “Regulation, Competition and Independence in a Certification Society: Financial Reports vs. Baseball Cards.” Presentation (PPT)
American Accounting Association Doctoral Consortium, Lake Tahoe, June 13-17, 2007.
"Welcome to AAA-Deloitte-J. Michael Cook Doctoral Consortium" Presentation (PPT)
“'Fair' Values” Presentation (PPT)
“Why Competitive Standards” Presentation (PPT)
Annual Meeting of the Canadian Academic Accounting Association, Halifax, Nova Scotia – June 1, 2007. Luncheon Address, “An Invitation to Accounting.” Presentation (PPT)
Faculty Lunch Seminar, Yale School of Management – May 2, 2007. “Regulation, Competition and Independence in a Certification Society: Certification of Financial Reports vs. Baseball Cards.”
European Accounting Association Annual Congress, Lisbon, Portugal – April 25-27, 2007. “Auditor Liability Reform in UK and US: Who benefits?” Presentation (PPT)
Mid-Atlantic Regional Mid-Year Meeting of the American Accounting Association, Parsippany, NJ – April 19-21, 2007. Luncheon Address, “Norms, Standards and Failures in Accounting and Auditing: Rethinking Practice, Research and Education.”
Midwest Regional Mid-Year Meeting of the American Accounting Association, St. Louis, MO – April 14, 2007. Luncheon Address, “Auditing and Competition: The Policy Dilemma.” Presentation (PPT)
Financial Accounting Foundation, Board of Trustees, New York, NY – February 26, 2007. Dinner Address, “Introduce Regulatory Competition to Simplify Financial Reporting.” Text (PDF)
Address at Resona Bank, Osaka, Japan – February 10, 2007. “Imagined Worlds of Accounting.” Text (PDF)
Address to a special meeting of the Korean Accounting Association, Seoul, Korea – February 7, 2007. “Norms, Standards and Failures in Accounting and Auditing: Rethinking Practice, Research and Education.”
Seoul National University, Korea – February 6, 2007. “Value, Valuation and Standards.” Presentation (PPT)
American Accounting Association's New Faculty Consortium, Lansdowne, VA – January 26-27, 2007. “Imagination as an Alternative Approach to Research and Scholarship.” Text (PDF)
Mid-Year Meeting of the AAA Financial Accounting and Reporting Section, San Antonio, Texas – January 19-20, 2007. Luncheon Address, “Econometrics of Fair Values.” Presentation (PPT)
ICFAI School of Business, Gurgaon, India – January 8, 2007. “Better Corporate Governance: What, Why and How?” Presentation (PPT)
Eighth International Accounting Conference, Indian Accounting Association Research Foundation, Kolkata, India – January 6, 2007. Opening Plenary Address, “From Norms towards Standards of Corporate Reporting: Transition and Consequences.” Presentation (PPT)
University of Calcutta, Kolkata, India – January 5, 2007. “Organizational Engineering.” Presentation (PPT)
EIILM University, Kolkata, India – January 5, 2007. “Better Corporate Governance: What, Why and How?” Presentation (PPT)
Institute of Management Technology, Ghaziabad, India – December 27, 2006. “Better Corporate Governance: What, Why and How?” Presentation (PPT)
29th All India Accounting Conference, University of Delhi – December 22-23, 2006. Opening Plenary Address, “Accounting, Education and Research as Infrastructure for a Modernizing Economy.” Presentation (PPT), Text (PDF)
2006 Accounting Theory and Practice Conference, Soochow University, Taipei, Taiwan – November 23-24, 2006. Keynote Speaker, “Accounting and Control: Creation of Value and Valuation of Stakes.” Presentation (PPT)
Financial Supervisory Commission, Taipei, Taiwan – November 22, 2006. “Auditing and Competition: The Policy Dilemma.” Presentation (PPT)
Soochow University Lecture – November 22, 2006. “Imagined Worlds of Accounting.”
National Taiwan University Workshop, Taipei, Taiwan – November 22, 2006. “Regulation, Competition and Independence in a Certification Society: Certification of Financial Reports vs. Baseball Cards.” Presentation (PPT)
Washington University in St. Louis Accounting Mini Conference in Honor of Nick Dopuch, St. Louis, MO – November 10-11, 2006. “Regulation and Markets in a Certification Society.” Presentation (PPT)
10th World Congress of Accounting Educators & The 3rd Annual International Accounting Conference, Istanbul, Turkey – November 9-11, 2006. Plenary Address, “Corporate Financial Reporting: By Emergence or Intelligent Design.” Presentation (PPT)
Sabanaci University Workshop, Istanbul, Turkey – November 7, 2006, “Regulation, Competition and Independence in a Certification Society: Financial Reports vs. Baseball Cards.” Presentation (PPT)
University of Illinois 17th Symposium on Audit Research, Montvale, NJ – September 28-30, 2006. “Regulation and Markets in a Certification Society.” Presentation (PPT)
Carnegie Mellon University Seventh Annual Accounting Conference – August 25-26, 2006. “Regulation and Markets in a Certification Society: Financial Reports vs. Baseball Cards.” Presentation (PPT)
Presidential Address, “Imagined Worlds of Accounting.” Text (PDF)
Panelist on “Concentration and Competition: New Development in the Market for Audit.”
Panelist on “The Contrasting Role of Accountants in U.S. and U.K. Corporate Governance Systems.”
Two-Year Section of the American Accounting Association's Annual Meeting, Washington, DC – August 7, 2006. Luncheon Address, “Accounting as Foundation of Engineering of Organizations.”
Text (PDF)
Symposium to Celebrate the 100th Birthday of Professor William T. Baxter, London School of Economics, U.K. – July 14-15, 2006. “Not by Will: Baxter and the Rise of Authoritative Accounting Standards.”
Abstract, Text (PDF)
Society for the Advancement of Socio-Economics (SASE) Annual Conference: Constituting Globalization: Actors, Arenas and Outcomes, Special Session on Accounting and Economics. University of Trier, Germany – June 30-July 2, 2006. “Accounting Regulation Between Norms and Rules: the FASB and the IASB.” Program including the abstract (PDF)
HEC School of Management and University of Illinois Accounting Symposium, Paris, France – June 8-10, 2006. Luncheon Address, “Corporate Financial Reporting: By Emergence or Intelligent Design.”
Tenth Anniversary Conference of the Ukrainian Federation of Professional Accountants and Auditors, Kiev, Ukraine – May 19, 2006. “Why Reconsider the Top-Down Push for Uniform Financial Reporting Standards?” Presentation (PPT)
Zhytomyr State Technological University Fifth Scientific Conference on Accounting, Zhytomyr, Ukraine – May 18, 2006.
“Opportunity Cost, Profits, and Value.” Presentation (PPT), Related Paper
“Accounting, Labor, Capital and Product Markets.” Presentation (PPT)
Annual Meeting of the Ohio Region of the American Accounting Association, Cleveland, OH – May 5, 2006. Luncheon Address, “Why the Top-Down Push for Uniform Financial Reporting Standards?” Text (PDF), Presentation
(PPT)
Annual Meeting of the Northeast Region of the American Accounting Association, Portsmouth, NH – April 21, 2006. Luncheon Address, “Why the Top-Down Push for Uniform Financial Reporting Standards?” Text (PDF), Presentation
(PPT)
Annual Meeting of the Southeast Region of the American Accounting Association, Knoxville, TN – March 31, 2006. Luncheon Address, “From General Acceptance to Written Standards in Financial Reporting: Consequences for Accounting Practice, Education and Research.” Presentation
(PPT)
29th Congress of the European Accounting Association, University College, Dublin, Ireland – March 22-24, 2006. Opening Plenary Session: KPMG Symposium on International Accounting Regulation and IFRS: Implementation in Europe and Beyond, “Why Reconsider the Top-Down Push for Uniform Financial Reporting Standards.” Text
(PDF), Presentation
(PPT)
Southwest Regional Meeting of the American Accounting Association, Oklahoma City, OK – March 3, 2006. Plenary Address, “The State of Accounting Practice and Education.” Presentation
(PPT)
Yale School of Management Faculty Workshop – February 22, 2006. “Corporate Financial Reporting: By Emergence or Intelligent Design?”
Mini-Conference on Foundations of Accounting, Emory University Goizueta Business School – January 20, 2006. Discussant of “Quasi-Permanent Rules” by Mark Penno, University of Iowa.
University of Florida, Gainesville, Research Conference in Honor of Joel S. Demski – October 14-15, 2005. “Economizing Principle in Accounting Research.” Text (PDF)
Ohio State University, Conference on the Accounting Profession in Transition – October 6-8, 2005.
“Minding Our Manners: Accounting as Social Norms.” Presentation (PPT)
Panel member on Education, Research and the Accounting Profession.
University of Illinois Accounting Research Workshop – September 23, 2005. “Minding Our Manners: Accounting as Social Norms.”
“Remarks on Release of the Spanish Translation of Theory of Accounting and Control.” Text (PDF)
Nanny Knows Best: The Problem of Setting Efficient Accounting Standards.” Presentation (PPT)
“Accounting and Controls in E-Commerce: Expectations, Common Knowledge and Culture.” Presentation (PPT)
“Opportunity Costs, Profits, and Value.” Presentation (PPT)
American Accounting Association Annual Meetings – August 8-10, 2005. Session Moderator, “Theoretical Models of Earnings Management.”
Institute of Chartered Accountants of England & Wales, London – June 16, 2005. “Nanny Knows Best: The Problem of Setting Efficient Accounting Standards.”
Financial Reporting Council of U.K., London – June 16, 2005. “Nanny Knows Best: The Problem of Setting Efficient Accounting Standards.” Presentation (PPT)
Krakow University of Economics, Zakopane, Poland – May 28-June 1, 2005
“Social Norms versus Standards of Accounting.” Presentation (PPT)
“Future of East-West General Accounting Theory Conferences.”
“Defining Research Projects in Accounting.”
British Accounting Association’s Annual Meeting, Edinburgh, U.K. – March 30-April 1, 2005. Distinguished Lecture, “Minding Our Manners: Accounting as Social Norms.” Presentation (PPT)
Ross Institute Forum on Auditor
Sixth International Conference of Indian Accounting Association Research
Foundation,
National Taiwan University – August 27, 2002; University of Muenster, Germany – November 25, 2002; and London School of Economics – November 27, 2002. "Collapse of Accounting: Causes and Cures." Presentation (PPT)
Luncheon Address, American Enterprise Institute for Public Policy Research Conference – March 13, 2002. "Does Competition Offer a Way to Resolve the GAAP v. IAS Controversy?" Presentation (PPT)
Management Accounting Conference
Plenary Address, American Accounting Association,
Workshop on E-Business and Management Controls, Plenary Address, European Institute for Advanced Studies in Management, Brussels – December 14, 2001. "Failure of Controls: An E-Commerce Epidemic." Presentation (PPT)
Keynote Address,
Tenth Conference on Accounting Theory and Practice,
Research Issues for Cross-Border Business
Combinations and Strategic Alliances
The International Symposium on Chinese Accounting in the New Century, Zhongshan University, Guangzhou, China
Accounting, Behavior and Organizations
Conference Plenary Address, American Accounting Association,
Presidential Research Lecture Presentation
at Plenary Session, American Accounting Association,
Sunder, Shyam. “IFRS, The Accounting Consensus, and Its Implications for Accounting Education.” May, 2008. Text (PDF)
Sunder, Shyam. “Better Corporate Governance: Why and How?” March 2008. Text (PDF)
Jamal, Karim and Shyam Sunder. “Monopoly or Competition:Standard Setting in the Private and Public Sector.” December 2007. Text (PDF)
Sunder, Shyam. “Adverse Effects of Accounting Uniformity on Practice, Education, and Research.” November 2007. Text (PDF)
Jamal, Karim, George Benston, Douglas Carmichael, Theodore Christensen, Robert H. Colson, Stephen Moerhle, Shivaram Rajgopal, Thomas Stober, Shyam Sunder, and Ross Watts. “A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP.” October 2007. Text (PDF)
Sunder, Shyam. “International and National Standards and Norms of Financial Reporting: Monopoly or Competitive Coexistence.” September 2007. Text (PDF). In French: “Des régulations comptables nationales et internationale : monopole ou coexistence concurrentielle.” September 2007. Text (PDF)
Bush, Tim, Stella Fearnley, and Shyam Sunder. “Auditor Liability Reforms in UK and US: A Comparative Review.” August 2007. Text (PDF)
Jamal, Karim and Shyam Sunder. “Regulation, Competition and Independence in a Certification Society: Certification of Financial Reports vs. Baseball Cards.” June 2007. Text (PDF)
Sunder, Shyam. “Not by Will: Baxter and the Rise of Authoritative Accounting Standards.” July 15, 2006. Abstract (PDF), Text (PDF)
Jamal, Karim and Shyam Sunder. “Public and Private Sector Standard Setting in the Economy: The Case of Financial Reporting.” July 9, 2006.
Sunder, Shyam. "Value of the Firm: Who Gets the Goodies?" September 2001. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Research Issues in Accounting for Cross-Border Organizations.” Notes on talk given at AAA Cross-Border Business Combinations and Strategic Alliances Conference, Berlin – June 22-25, 2001.
Sunder, Shyam. “Determinants of Accounting Differentiation: Economic Sectors or National Boundaries.” July 12, 2000.
Shah, Anish and Shyam Sunder. "Directors' Incentives and Corporate Performance." March 1999. Abstract (PDF), Text (PDF)
Sunder, Shyam. "Structure of Organizations for Production of Public and Private Goods." February 1999. Abstract (PDF), Text (PDF)
Sunder, Shyam. "Theory of Accounting and Control: Exercises and Problems." February 1999. Text (PDF)
Sunder, Shyam and Hidetoshi Yamaji, eds. The Japanese Style of Business Accounting. Westport, CT: Quorum Books, 1999. ISBN 1-56720-219-5.
Sunder, Shyam. Theory of Accounting and Control. Cincinnati, OH: South-Western College Publishing, 1998. ISBN 0-538-86686-1. Abstract
Reviewed by Susan Perry, The Accounting Review 73, no. 3 (July 1997): 490-91; Robert Bloom, The Government Accountants Journal 46 no. 2 (Summer 1997): 18.
Japanese translation: Hidetoshi Yamaji, Kazumi Suzuki, Yoshinao Matsumoto, and Akira Kajiwara. Kaikei To Kontororu No Riron: Keiyaku Riron Ni Motozuku Kaikeigaku Nyumon. Tokyo: Keiso Shobo Publishing Company, 1998. ISBN 4-326-50146-4. Reviewed by Shota Otomasa, Kigyou Kaikei 51, no. 3 (March 1999). Abstract
Korean translation: Kim Gab-Ryong. Hwekewa Tongjae. Seoul: Dae Young Publishing Company, 1999. ISBN 89-7163-090-6. Abstract
Standard Chinese translation: Rong-Ruey Duh, Chia-shin Chiang, and Sin-Hui Yen. Kwai Ji Yu Kong Ter Si Tong: Si Wu Guan Cha Yu Lee Lun. Taipei: Yuan-Liou Publishing Company, 2000. ISBN 957-32-4102-1 (494).
Simplified Chinese Translation: Fang Hong Hsing, Wang Peng, Lee Hong Hsia, Kwai Ji You Kon Tz Li Lun. Dalien, China: Dongbei University of Finance and Economics Press, 2000. ISBN 7-81044-687-8/F. 345.
Spanish translation: Nohora Garcia, Claudia Niño, Diego Hernandez, Manuel Muñoz and Pedro Nel Paez. Teorỉa de la contabilidad y el control. Bogota: Universidad Nacional de Colombia, 2005. ISBN 0-538-86686-1.
Sunder, Shyam and Hidetoshi Yamaji, eds. Kigyou Kaikei no Keizaigakuteka Bunseke [Economic Analysis of Business Accounting]. Tokyo: Chyuou Keizaisya, 1996. ISBN 4-502-14023-6. Abstract
Sunder, Shyam. Oil Industry Profits. National Energy Studies 170. Washington, DC: American Enterprise Institute for Public Policy Research, 1977. Abstract
Reviewed in The Accounting Review, April 1979, 478-479.
Sunder, Shyam. An Empirical Analysis of Stock Price and Risk as They Relate to Accounting Changes in Inventory Valuation Methods. Graduate School of Industrial Administration, Carnegie Mellon University, 1973. Abstracted in Journal of Finance 29, no. 5 (December 1974). Doctoral Dissertation. Text (PDF)
Sunder, Shyam. “Econometrics of Fair Values.” Accounting Horizons 22 No.1 (March 2008): 111-125. Text (PDF)
Sunder, Shyam. “Des regulations comptables nationales et internationale: monopole ou coexistence concurrentielle.” La Revue Du Financier 168, (November/December 2007): 18-24. Text (PDF)
Sunder, Shyam. “Interview with President AAA” by Ranjan Kumar Bal. Indian Journal of Accounting 37, no. 2 (June 2007): 83-85. Text (PDF)
Fearnley, Stella and Shyam Sunder. “Bring Back Prudence.” Accountancy, October 2007. Text (PDF)
Fearnley, Stella and Shyam Sunder. “Pursuit of Convergence is Coming at Too High a Cost.” The Financial Times, August 23, 2007. Text (PDF)
Sunder, Shyam. “Eternal Vigilance is the Price of Liberty.” Accounting Education News, Summer 2007. Text (PDF)
Fearnley, Stella and Shyam Sunder. “Competition Required to Reduce Standards Complexities.” The Financial Times, May 17, 2007. Text (PDF)
Antle, Rick and Shyam Sunder. "What Happened to the Accounting Profession?" By Ben Mattison. Q1 (Spring 2007): 63-71. Text (PDF)
Sunder, Shyam. "Economizing Principle in Accounting Research." In Essays in Accounting Theory in Honour of Joel S. Demski edited by Rick Antle, Pierre Jinghong Liang, and Frøystein Gjesdal, 295-310. New York: Springer, 2007. Text (PDF)
Sunder, Shyam. “Uniform Financial Reporting Standards: Reconsidering the Top-Down Push.” The CPA Journal, April 2007. Text (PDF) An earlier draft was published in Turkish as “Tekdüzen Finansal Raporlama Standartlarınının Yukarıdan Aşağıya Uygulanmak İstenmesi Niçin Tekrar Düşünülmeli?” [Why Reconsider the Top-Down Push for Uniform Financial Reporting Standards?] Muhasebe ve Finansman Dergisi 31 (July 2006): 6-10. Text (PDF)
Sunder, Shyam. “Invitation to Chicago, Illinois.” Accounting Education News, Spring 2007. Text (PDF)
Sunder, Shyam. “Academic Journals and Scholarship.” Accounting Education News, Winter 2007. Text (PDF)
Sunder, Shyam. “Accounting as the Foundation of Engineering of Organizations.” Communicator, Fall/Winter 2006. Text (PDF)
Sunder, Shyam. "Imagined Worlds of Accounting." Accounting Education News, Fall 2006. Text (PDF) A longer version was published in Japanese as “Imagined Worlds of Accounting.” Accounting [Japanese] 59, no. 5 (May 2007): 113-119. Text (PDF)
Fearnley, Stella and Shyam Sunder. “Civil approach to audit avoids the reckless penalties.” The Financial Times, September 14, 2006. Text (PDF)
Fearnley, Stella and Shyam Sunder. “Global Reporting Standards: The Esperanto of Accounting.” Accountancy, May 2006. Text (PDF)
Sunder, Shyam. “Minding Our Manners: Accounting as Social Norms.” The British Accounting Review 37 (December 2005): 367-387.
Text (PDF)
Sunder, Shyam. “Social Norms versus Standards of Accounting.” In General Accounting Theory: Towards Balanced Development edited by Mieczysław Dobija and Susan Martin, 157-177. Cracow, Poland: Cracow University of Economics, 2005. Text (PDF)
Fearnley, Stella and Shyam Sunder. “The Headlong Rush to Global Standards.” The Financial Times, October 27, 2005. Text (PDF)
Sunder, Shyam. “Changing Expectations as a Source of and Remedy for Corruption.” The Journal of Public Budgeting, Accounting & Financial Management 17, no. 3 (Fall 2005): 420-423. Abstract (PDF), Text (PDF)
Jamal, Karim, Michael Maier, and Shyam Sunder. “Enforced Standards Versus Evolution by General Acceptance: A Comparative Study of E-Commerce Privacy Disclosure and Practice in The US and UK.” Journal of Accounting Research 43, no. 1 (March 2005), 73-96. Abstract (PDF), Text (PDF)
Sunder, Shyam, panelist. “Accounting Reform: Progress and Unresolved Problems.” In Restoring Trust in America’s Business Institutions: Sloan Project on Business Institutions: Conference Proceedings, November 6-7, 2003 edited by Margaret M. Blair and William W. Bratton, 47-51. Washington, DC: Georgetown University Law Center, 2005. Text (PDF)
Balakrishnan, R., K. Sivaramakrishnan, and Shyam Sunder. “A Resource Granularity Framework for Estimating Opportunity Costs.” Accounting Horizons 18, no. 3 (September 2004): 197-206. Abstract (PDF), Text (PDF), Presentation
Sunder, Shyam. “Competition in the Market for Audit Services and Corporate Governance.” Insight Into How Companies Should Be Run. Dow-Jones Corporate Governance, August 4, 2004. Text (PDF)
Sunder, Shyam. “Interaction of Market Discipline and Public Policy: Discussion.” In Market Discipline Across Countries and Industries edited by Claudio Borio, William C. Hunter, George Kaufman, and Kostas Tsatsaronis, 341-345. Cambridge, MA: MIT Press, 2004. Text (PDF)
Sunder, Shyam. “Contract Theory and Strategic Management: Balancing Expectations and Actions.” In General Accounting Theory: Towards Balancing the Society edited by Mieczysław Dobija and Susan Martin, 231-249. Warsaw, Poland: Leon Koźmiński Academy of Entrepreneurship and Management, 2004. Abstract (PDF), Text (PDF)
Jamal, Karim, Michael Maier, and Shyam Sunder. “Regulation and the Marketplace.” Regulation: The CATO Review of Business and Government 26, no. 4 (Winter 2003-2004): 38-41. Text (PDF)
Sunder, Shyam. “Accounting: Labor, Capital and Product Markets.” In General Accounting Theory edited by Mieczysław Dobija, 187-203. Cracow, Poland: Cracow University of Economics, 2003. Abstract (PDF) , Text (PDF)
Arya, Anil, Jonathan Glover, and Shyam Sunder. “Are Unmanaged Earnings Always Better for Shareholders?” Supplement, Accounting Horizons 17 (2003): 111-116. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Rethinking the Structure of Accounting and Auditing.” Indian Accounting Review 7, no. 1 (June 2003): 1-15. Abstract (PDF), Text (PDF) An earlier draft was published in Chinese as [Political Economy of the Accounting Collapse in the U.S.] in Accounting Research Monthly no. 204 “Mining Intellectual Capital” (November 2002): 32-42 Text (PDF) and in German as “Politish-ökonomische Betrachtungen zum Zusammenbruch der Rechnungslegung in den USA” [Political Economy of the Accounting Collapse in the U.S.]. Die Wirtschaftsprüfung 56, no. 4 (15, February 2003): 141-150. Text (PDF)
Jamal, Karim, Michael Maier, and Shyam Sunder, "Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market." Journal of Accounting Research 41, no. 2 (May 2003): 285-309. Abstract (PDF), Text (PDF)
Sunder, Shyam. "Knowing What Others Know: Common Knowledge, Accounting, and Capital Markets." Accounting Horizons 16, no. 4 (December 2002): 305-318. Abstract (PDF), Text (PDF)
Duh, Rong-Ruey, Karim Jamal, and S. Sunder. "Control and Assurance In e-Commerce: Privacy, Integrity and Security at eBay." Taiwan Accounting Review 3, no. 1 (October 2002): 1-27. Abstract (PDF), Text (PDF), Chinese Abstract (PDF)
Sunder, Shyam. "Regulatory Competition among Accounting Standards within and across International Boundaries." Journal of Accounting and Public Policy 21, no. 3 (2002): 219-234. Abstract (PDF), Text (PDF), Corp. Governance Presentation
Sunder, Shyam. “Regulatory Competition for Low Cost-of-Capital Accounting Rules.” Journal of Accounting and Public Policy 21, no. 2 (2002): 147-9. Text (PDF)
Demski, Joel S., John Fellingham, Jonathan Glover, Yuji Ijiri, Pierre Liang, and Shyam Sunder. “Some Thoughts on the Intellectual Foundations of Accounting." Accounting Horizons 16, no. 2 (June 2002): 157-168. Text (PDF)
Balakrishnan, Ramji, K. Sivaramakrishnan and Shyam Sunder. “Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000.” Indian Accounting Review 6, no. 1 (June 2002): 13-26. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Management Control, Expectations, Common Knowledge, and Culture." Journal of Management Accounting Research 14 (2002): 173-187. Abstract (PDF), Text (PDF), Presentation (PPT)
Sunder, Shyam. “Stability of Monetary Unit and Informativeness of Corporate Financial Reporting.” In Monetary Unit Stability in Holistic Approach edited by Mieczysław Dobija, 9-26. Warsaw, Poland: Leon Kozmonski Academy of Entrepreneurship and Management, 2002. Abstract (PDF), Text (PDF), Presentation (PPT)
Sunder, Shyam. “Accounting: Continuity and Transition.” In Research in Accounting Regulation 14 edited by Gary J. Previts, 229-243. Oxford: Elsevier Science, 2002. Abstract (PDF), Text (PDF)
Dye, Ronald A. and Shyam Sunder. “Why Not Allow the FASB and IASB Standards to Compete in the U.S.?” Accounting Horizons 15, no. 3 (September 2001): 257-71. Reprinted in Developments in International Accounting—International Harmonization of Accounting edited by Christopher W. Nobes. Surrey, UK: Edward Elgar Publishing, 2003. Reprinted in International Financial Reporting Standards: Critical Perspectives on Business and Management edited by Chris Nobes and David Alexander. London: Routledge, [forthcoming January 2008]. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Discussion of ‘An Experimental Investigation of Self-Serving Biases in an Auditing Trust Game: The Effect of Group Affiliation’ by Ronald R. King.” In Proceedings of the 14th Symposium on Auditing Research edited by Mark E. Peecher and Ira Solomon, 37-40. University of Illinois at Urbana-Champaign, September 2000. Text (PDF)
Sunder, Shyam. “Discussion: ‘Analysis of the Impact of Accounting Accruals on Earnings Uncertainty and Response Coefficients,’ By Gerald A. Feltham and Jinhan Pae.” Journal of Accounting, Auditing and Finance, n.s., 15, no. 3 (Summer 2000): 221-224. Text (PDF)Sunder, Shyam. “Classical, Stewardship and Market Perspectives on Accounting: A Synthesis.” In The Japanese Style of Business Accounting edited by Shyam Sunder and Hidetoshi Yamaji, 17-31. Westport, CT: Quorum Books, 1999. Abstract (PDF), Text (PDF), Presentation (PPT)
Sunder, Shyam. "Design and Implementation of Contracts: A Comparison of Factor Markets Relevant to Financial Reporting in Japan and the U.S.” In The Japanese Style of Business Accounting edited by Shyam Sunder and Hidetoshi Yamaji, 209-220. Westport, CT: Quorum Books, 1999. Abstract (PDF), Text (PDF)
Arya, Anil, Jonathan Glover and Shyam Sunder. “Earnings Management and the Revelation Principle.” Review of Accounting Studies 3, nos. 1-2 (1998): 7-34. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Accounting and the Firm: A Contract Theory.” Indian Accounting Review 1, no. 1 (June 1997): 1-19. GSIA Reprint No. 1475.Abstract (PDF), Text (PDF), Presentation (PPT)
Sunder, Shyam. “Security Markets and Accounting Standards: Lessons from Research.” The Chinese Accounting Review 30 (March 1997): 1-31. GSIA Reprint No. 1474. Abstract (PDF), Text (PDF)
Sunder, Shyam. “An Experimental Investigation of Liability Rules and Damage Measures: Discussion.” In Proceedings of the 12th Symposium on Auditing Research edited by Ira Solomon, 49-54. University of Illinois at Urbana-Champaign, October 26-28, 1996. Text (PDF)
Sunder, Shyam and Hidetoshi Yamaji. “Kigyou Kaikei no Keizaigakuteki Bunseki” [Economic Analysis of Business Accounting]. In Kigyou Kaikei no Keizaigakuteki Bunseki [Economic Analysis of Business Accounting] edited by Shyam Sunder and Hidetoshi Yamaji, 1-11. Tokyo: Chyuou Keizaisya, 1996. Text (PDF)
Sunder, Shyam. “Keiyakurironteki Kigyoukan to Daitaitei Kaikeikan: Kontenteki, Kantenkara, Jutakusekininjou no Kentenkara, Oyobi Sijouapurouchikara Kaikei wo Rikaisi, Tougousuru Shian” [Contract-Based Theory of the Firm and Alternative Forms of Accounting: Classical, Stewardship and Market Perspectives]. In Kigyou Kaikei no Keizaigakuteka Bunseki [Economic Analysis of Business Accounting] edited by Shyam Sunder and Hidetoshi Yamaji, 13-33. Tokyo: Chyuou Keizaisya (1996). Text (PDF)
Jamal, Karim and Shyam Sunder. “Convexity of Valuation Accuracy Function: Empirical Evidence for the Canadian Economy.” Contemporary Accounting Research 11, no. 2 (Spring 1995): 961-972. GSIA Reprint No. 1467. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Economic Incentives as a Substitute for Detailed Accounting Requirements: The Case of Compensation Value of Stock Options.” Accounting Horizons 8, no. 2 (June 1994): 110. Abstract (PDF), Text (PDF)
Lim, Suk and Shyam Sunder. “Efficiency of Asset Valuation Rules Under Price Movement and Measurement Errors.” The Accounting Review 66, no. 4 (October 1991): 669-693. GSIA Reprint No. 1414. Abstract (PDF), Text (PDF)
Ijiri, Yuji and Shyam Sunder. “Reals and Ideals of Accounting Education: Building Educational Leverages on Fundamentals.” In Models of Accounting Education edited by Gary L. Sundem and Corine T. Norgaard, 1-13. Accounting Education Change Commission, 1991. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Measuring Research Accomplishments.” Issues in Accounting Education 6, no. 1 (Spring 1991): 134-138. Abstract (PDF), Text (PDF)
Sunder, Shyam and Yuji Ijiri. “Information Technologies and Organizations” (an interview with Herbert A. Simon). The Accounting Review 65, no. 3 (July 1990): 658-667. Abstract (PDF), Text (PDF)
Lim, Suk S. and Shyam Sunder. “Accuracy of Linear Valuation Rules in Industry-Segmented Environments.” Journal of Accounting and Economics 13 (1990): 167-188. Abstract (PDF), Text (PDF)
Donegan, Jim and Shyam Sunder. “Contract Theoretic Analysis of Off-Balance Sheet Financing.” Journal of Accounting, Auditing and Finance 4, no. 2 (1989): 203-216. Reprinted in Off-Balance Sheet Activities edited by Joshua Ronen, Anthony Saunders, and Ashwinpaul C. Sondhi, 103-116. Westport, CT: Quorum Books, 1990. Abstract (PDF), Text (PDF).
Sunder, Shyam. “Proof That in an Efficient Market, Event Studies Can Provide No Systematic Guidance to Making of Accounting Standards and Disclosure Policy.” Contemporary Accounting Research 5, no. 2 (1989): 452-460. Abstract (PDF), Text (PDF)
Dhaliwal, Dan and Shyam Sunder. “Mergers, Acquisitions, and Takeovers: Wealth Effects on Various Economic Agents.” In Advances in the Study of Entrepreneurship, Innovation, and Economic Growth: Corporate Reorganizations Through Mergers, Acquisitions, and Leveraged Buyouts edited by Gary Libecap, 169-190 (Supplement 1). Greenwich, CT: JAI Press, 1988. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Political Economy of Accounting Standards.” Journal of Accounting Literature 7 (1988): 31-41. Reprinted in Master of Business Administration 60, no. 1 (Jan -Feb 2003): 30-35. ISSN: 1231-0328. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Stock Market Volatility and Market for Information.” Minnesota Management Review, Spring 1989. Abstract (PDF)
Amershi, Amin H. and Shyam Sunder. “Failure of Stock Prices to Discipline Managers in a Rational Expectations Economy.” Journal of Accounting Research 25, no. 2 (Autumn 1987): 177-195. Abstract (PDF). Text (PDF)
Shih, Michael S. H. and Shyam Sunder. “Design and Tests of an Efficient Search Algorithm for Accurate Linear Valuation Systems.” Contemporary Accounting Research 4, no. 1 (Fall 1987): 16-31. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Birds, Baseball and Reverend Bayes: How to Train an Auditor.” Minnesota Management Review 5, no. 2 (Winter 1986): 3. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Bingo Cages, Common Knowledge and Accounting Disclosure.” Minnesota Management Review 5, no. 3 (Autumn 1986): 6-7. Abstract (PDF), Text (PDF)
Sunder, Shyam. “The LIFO Paradox and Efficient Stock Markets.” Minnesota Management Review 6, no. 2 (March 1985): 5-6. Abstract
(PDF), Text (PDF)
Sunder, Shyam and Gregory Waymire. “Accuracy of Exchange Valuation Rules: Additivity and Unbiased Estimation.” Journal of Accounting Research 22, no. 1 (Spring 1984): 396-405. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Limits to Information.” In 1983 Accounting Research Convocation; Proceedings edited by Kathleen Bindon, 101-110. School of Accountancy, University of Alabama, 1984. Abstract (PDF), Text (PDF).
Sunder, Shyam and Shailesh Haribhakti. “Economic Interest and Accounting Standards.” In Modern Accounting Theory: History, Survey and Guide edited by Richard V. Mattessich, 165-171. Vancouver, Canada: CCGA Research Foundation, 1984. Text (PDF)
Sunder, Shyam and Gregory Waymire. “Marginal Gains in Accuracy of Valuation from Increasingly Specific Price Indexes: Empirical Evidence for the U.S. Economy.” Journal of Accounting Research 21, no. 2 (Autumn 1983): 565-580. Text (PDF)
Sunder, Shyam. “Simpson’s Reversal Paradox and Cost Allocation.” Journal of Accounting Research 22, no. 1 (Spring 1983): 222-233. Abstract (PDF), Text (PDF)
Sunder, Shyam. Review of “Financial Econometrics: For Researchers in Finance and Accounting” by H. Russell Fogler and Sundaram Ganapathy. The Accounting Review 58, no. 1 (January 1983): 190. Text (PDF)
Joyce, Edward J., Robert Libby, and Shyam Sunder. “FASB’s Qualitative Characteristics of Accounting Information: A Study of Definitions and Validity.” Journal of Accounting Research 20, no. 2, pt. II (Autumn 1982): 654-675. Text (PDF)
Sunder, Shyam. Contributor to Kohler’s Dictionary for Accountants, 6th ed., edited by W. W. Cooper and Yuji Ijiri. Englewood Cliffs, NJ: Prentice-Hall, 1982.
Sunder, Shyam. “Research on Accounting and Reporting Policy.” In Accounting Dissertations: Research Design and Implementation, Proceedings of the Big Ten Doctoral Consortium edited by Daniel Jensen, 21-30. Columbus, OH: Ohio State University, 1982. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Why is the FASB Making Too Many Accounting Rules?” The Wall Street Journal, April 17, 1981. Abstract (PDF), Text (PDF)
Plott, Charles R. and Shyam Sunder. “A Synthesis,” in “Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements,” supplement, Journal of Accounting Research 19 (1981): 227-239. Text (PDF)
Sunder, Shyam. Review of “Performance Measurement of the Petroleum Industry” by Alan R. Beckenstein, Leslie E. Grayson, Susan M. Overholt and Timothy F. Sutherland. The Accounting Review 55, no. 4 (October 1980): 693. Text (PDF)
Sunder, Shyam. “Corporate Capital Investment, Accounting Methods and Earnings: A Test of the Control Hypothesis.” Journal of Finance 35, no. 2 (May 1980): 553-565. Abstract (PDF), Text (PDF)
Dopuch, N. and Shyam Sunder. “FASB’s Statement on Objectives and Elements of Financial Reporting: A Review.” The Accounting Review 55, no. 1 (January 1980): 1-22. Reprinted in Financial Accounting Theory: Issues and Controversies edited by T. Keller and S. Zeff. 3rd ed. New York: McGraw-Hill, 1985. Reprinted in Accounting Theory and Policy: A Reader edited by R. Bloom and Pieter T. Elgers, 66-88. 2nd ed. New York: Harcourt, 1986. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Discussion on the Role of Accounting in Financial Disclosure.” Accounting Organizations and Society 5, no. 1 (1980): 81-86. Abstract (PDF), Text (PDF)
Lev, Baruch and Shyam Sunder. “Methodological Issues in the Use of Financial Ratios.” Journal of Accounting and Economics 1, no. 3 (December 1979): 187-210. Abstract (PDF), Text (PDF)
Grove, Hugh, Theodore Mock and Shyam Sunder (as the Qualitative Characteristics Subcommittee of the Committee on Financial Reporting). “Response to the Exposure Draft on Qualitative Characteristics: Criteria for Selecting and Evaluating Financial Accounting and Reporting Policies of the Financial Accounting Standards Board.” American Accounting Association, October 1979. Text (PDF)
Sunder, Shyam. “Statement at the Public Hearings on Measurement-Changing Prices Before the Financial Accounting Standards Board.” FASB Public Record, June 6, 1979. Text (PDF)
Sunder, Shyam. “Commentary.” In Oil Pipelines and Public Policy edited by Edward J. Mitchell, 113-116. Washington, DC: American Enterprise Institute, 1979. Abstract (PDF), Text (PDF)
Prakash, P. and Shyam Sunder. “A Case Against Separation of Current Operating Profit and Holding Gains.” The Accounting Review 54, no. 1 (January 1979): 1-22. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Accuracy of Exchange Valuation Rules.” Journal of Accounting Research 16, no. 2 (Autumn 1978): 341-367. Text (PDF)
Sunder, Shyam. “Optimal Choice Between FIFO and LIFO.” Journal of Accounting Research 14, no. 2 (Autumn 1976): 277-300. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Discussion of Competitive Information in the Stock Market: An Empirical Study of Earnings, Dividends and Analysts’ Forecasts.” Journal of Finance 31, no. 2 (May 1976): 680-684. Text (PDF)
Sunder, Shyam. “A Note on Estimating the Economic Impact of the LIFO Method of Inventory Valuation.” The Accounting Review 51, no. 2 (April 1976): 287-291. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Properties of Accounting Numbers Under Full Costing and Successful Efforts Costing in the Petroleum Industry.” The Accounting Review 51, no. 1 (January 1976): 1-18. Abstract
(PDF), Text (PDF)
Sunder, Shyam. “Comparability of Divergent Financial Statements in the Petroleum Exploration Industry.” In Proceedings of the Conference on Topical Research in Accounting edited by Michael Schiff and George Sorter, 251-265. New York: Ross Institute of Accounting Research (New York University), 1976. Abstract (PDF), Text (PDF)
Sunder, Shyam. “Stock Price and Risk Related to Accounting Changes in Inventory Evaluation.” The Accounting Review 50, no. 2 (April 1975): 305-315. Abstracted in The C.F.A. Digest 5, no. 3 (Summer 1975). Abstract (PDF), Text (PDF)
Sunder, Shyam. “Properties of Accounting Numbers Under Various Definitions of Cost Centers in the Petroleum Exploration Industry.” In Proceedings of the Southwest Regional Meeting of the American Accounting Association edited by Kenneth S. Most, 259-274. College Station, TX: Texas A&M University, 1975. Text (PDF)
Sunder, Shyam. “Relationship Between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence” in “Empirical Studies in Accounting: Selected Studies,” ed. Nicholas Dopuch, supplement, Journal of Accounting Research (1973): 1-45.Abstract
(PDF), Text (PDF)
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