Directory
Sri Ramamoorti
Associate Professor
Full-Time Faculty
School of Business Administration: Accounting
Profile
Dr. Sri Ramamoorti is an Associate Professor in the Department of Accounting and teaches financial and managerial accounting, fraud and forensic accounting as well as accounting and business ethics. Possessing a blended academic-practitioner background, he was previously on the faculties of the University of Illinois and Kennesaw State University, worked as a principal at Andersen Worldwide, was National EY SOX Advisor, and as a corporate governance partner with Grant Thornton. He has published in academic journals such as Management Science, Journal of Management Accounting Research, Journal of Information Systems, and Issues in Accounting Education, as well as in practitioner journals such as The CPA Journal, Internal Auditor, and Strategic Finance. He is a member of the editorial board of the Journal of Information Systems as well as The CPA Journal. A former member of the Standing Advisory Group of the PCAOB, he has served on the Board of Trustees for both the Institute of Internal Auditors (IIA) and Financial Executives International (FEI) Research Foundations. He has regularly presented at AAA Annual meetings, and at several professional Conferences.
Degrees
- Ph.D., 1995, The Ohio State University
- ABD/M.A. (Accounting), 1992, The Ohio State University
- BComm., 1984, H.R. College of Commerce, Bombay University
- Diploma, Mathematics & Statistics, 1982, S.I.E.S. Institute, Bombay University
Licenses/Certifications
- Chartered Accountant, India, 1986-present
- CPA (Ohio), 1989-present
- Certified Internal Auditor (CIA), 1998-present
- Certified Fraud Examiner (CFE), 1995-present
Teaching Interests
- Introductory financial and managerial accounting
- Fraud examination and forensic accounting
- Accounting and business ethics
- Corporate governance, risk management, controls and compliance
Research Interests
- Auditing standards and regulation, esp. ICFR and cyber-security
- Psychology of fraud (behavioral forensics); psychological safety, culture, and whistleblowing
- Blockchain and internal control, fraud, and the ethics of smart contracts
- Enterprise risk management (ERM) and Environmental, Social and Governance (ESG) metrics and accountability
- Future of accounting education: mindsets vs. skillsets, hard and soft skills, etc.
Selected Publications
- Burns, J.E., A. Steele, E.E. Cohen, and S. Ramamoorti. 2020. Blockchain and Internal Control: The COSO Perspective. Released on August 4, 2020. Available at https://www.coso.org/Documents/Blockchain-and-Internal-Control-The-COSO-Perspective-Guidance.pdf
- Balakrishnan, R., Matsumura, E. M., and Ramamoorti, S. 2019. Finding Common Ground: COSO's Control Frameworks and the Levers of Control. Journal of Management Accounting Research 31(1):63-83.
- Ramamoorti, S. 2018. Discussant Response to Commentary by Nolder and Palmrose, “Economic Analysis of Proposed PCAOB Standards: Finding a Path Forward” Accounting Horizons 32 (2): 201-209.
- Ramamoorti, S., D.L. Baskin Jr, and G.W. Krull Jr. 2017. The Gresham's law of measurement and audit quality indicators: Implications for policy making and standard-setting. Research in Accounting Regulation 29(1):79-89.
- Hermanson, D. R., S.E. Justice, S. Ramamoorti, and R.A. Riley, Jr. 2017. Unique characteristics of predator frauds. Journal of Forensic Accounting Research 2(1):A31-A48.