P.K SEN, PhD
Professor

Prof. P.K.Sen is the PhD Program Director in Accounting. He has joined U.C in 2000 after serving for several years in the accounting faculty of Haas School of Business, U.C. Berkeley and the School of Management in SUNY-Buffalo. His research interest is primarily in economic modelling of various decentralized decision, disclosure and accounting policy choices, auditor selection and audit market structure and analysis of strategic alliances. His work has been published, among others, in the Journal of Accounting Research, Accounting Review, Academy of Management Journal, Management Science, Journal of Accounting and Public Policy, Public Choice, Journal of Business Finance and Accounting and the European Journal of Auditing and he conducts occassional peer review of research papers for these and other journals.

Contact Information
E-mail: pk.sen@uc.edu Phone: (513) 556-7033
Office/Address: 313 Carl H. Lindner Hall
PO Box 210211
Cincinnati, Ohio 45221-0211
Fax: (513) 556-6278
 
 
Areas of Expertise
General Expertise: Accounting, Globalization, Quantitative Analysis
Specific Expertise: Decision Modeling, Financial Reporting, Global Operations, International Finance, International Management, Managerial Accounting, Quality Management
Research Interests: Analysis of Information Asymmetry, Strategic Alliances, Auditor Selection and Audit market structure, Disclosure incentives and firm valuation, Decentralized decision making, budgeting and budget based contracts.
Teaching Interests: Cost and Managerial Accounting, Strategic Cost Management, Analytical Economic Modelling of Accounting Institutions and Rules.
Working Papers
  • "Analysts' Forecast in 'Good-News' and 'Bad-News' Environment: Evidence of Differential Timing of Information Arrival.
  • A Theory of Income Based Contracts
  • Accuracy of Disclosure Environment and Government Subsidy for Foreign Investment
Publications
  • T.S. Raghu, H.R. Rao and P.K.Sen, A Relative Performance of Incentive Mechanisms: Computational Modeling and Simulation of Delegated Investment Decisions, Management Science, Vol. 49 No 2, 2003, 160-178.
  • Das, S., P. K. Sen and S. Sengupta, Strategic Alliances:A Valuable Way to Manage Intellectual Capital? Journal of Intellectual Capital Vol. 4, No.1, 2003, 10-19
  • Gietzmann, M. and P. K. Sen, Improving Auditor Independence Through Selective Mandatory Rotation, International Journal of Auditing, Vol. 6 No. 2, 2002.
  • De, S. and P. K. Sen, Legal Liabilities, Audit Accuracy and the Market for Audit Services, Journal of Business, Finance and Accounting, Vol. 29 Nos. 3&4, 2002, 353-410
  • Das, S., P. K. Sen and S. Sengupta, Impact of Marketing and Technological Alliances on Firm Valuation, Academy of Management Journal, Volume 41, No. 1, 1998, 27-41.
  • Paik, T. Y. and P. K. Sen, Project Evaluation and Control in a Decentralized Organization: Is Capital Rationing Always Optimal?, Management Science, Volume 41, No 8, 1995, 1404-1414.
  • De, S and P. K. Sen, Is Auditor Moral Hazard the Only Reason to Ban Contingent Fees for Audit Services? International Journal of Auditing, Volume 1, No. 3, 1997, 175-185.
  • Bar-Yosef, S and P. K. Sen, On Optimal Choice of Inventory Accounting Method, Accounting Review, Vol. 67, No. 2, 1992, 320-336
  • Kirby, A., S. Reichelstein, P. K. Sen and T. Y. Paik, Participation, Slack and Budget Based Performance Evaluation, Journal of Accounting Research, Volume 29, No. 1, 1991, 109-127
  • Balakrishnan R., T. Harris and P. K. Sen, The Predictive Ability of Geographical Segment Disclosure, Journal of Accounting Research, Volume 28, No. 2, 1990,305-325
  • Sen P. K., Evidence of Work Related and Incentive Payments in Gubernatorial Pay, Public Choice, Volume 71, Nos 1-2, 1991, 89-100.
  • Baber, W.R. and P. K. Sen, The Political Process and the Use of Debt Financing by State Governments, Public Choice, Volume 48, No. 3, 1986, 201-215.
  • Baber, W.R. and P. K. Sen, The Role of Generally Accepted Reporting Methods in the Public Sector: An Empirical Test, Journal of Accounting and Public Policy, Volume 3, No.2, 1984, 91-105.
  • Sen P. K., Another Look at Cost Variance Investigation Issues in Accounting Education, Volume 13, No. 1, 1998, 127-137.
  • Sen P.K., Reported Earnings Quality under Conservative Accounting and Auditing, Journal of Accounting Auditing and Finance (Forthcoming)
Affiliations
  • American Accounting Association
  • European Accounting Association
  • Econometric Society
  • European Economic Association
Honors & Achievements
  • 2004 – 2007: College of Business Research Faculty Fellow, University of Cincinnati
  • 2000: Research and Travel Award, European Union Center of the University System of Georgia
Education
  • PhD Columbia University
  • Post Graduate Diploma in Management, IIM Calcutta, India
  • B.Tech (Hons) IIT Kharagpur, India
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