Teaching
- Financial Accounting
- Intermediate Financial Accounting
- Financial Statement Analysis
- Managerial Accounting
- Cost Management
- Corporate Governance
Research
Financial accounting, audit and capital market-based research – empirical research in the areas of earnings management, audit-fee economics and auditor independence, capital market response to various accounting and firm-specific phenomena, capital market-based anomalies, environmental regulations and firm-specific disclosure practices.
Dr. Santanu Mitra has established a sustained and impactful record of scholarly productivity in the fields of accounting, auditing, and corporate finance. His body of work is both methodologically rigorous and policy-relevant, contributing to several core areas of accounting research. Dr. Mitra has produced an extensive portfolio of 60+ peer-reviewed academic publications, along with several industry-oriented articles. His research portfolio comprises over two decades of continuous publication in well-regarded peer-reviewed journals, including Journal of Accounting, Auditing and Finance, Journal of Business Finance and Accounting, Journal of Accounting and Public Policy, Review of Quantitative Finance and Accounting, International Journal of Auditing, Journal of Financial Stability, Accounting Horizons, Pasic Basin Finance Journal and Journal of Business Research.
A defining feature of Dr. Mitra’s scholarship is his deep and sustained focus on audit-related research, particularly the determinants and implications of audit fees. His studies examine how factors such as internal control weaknesses, managerial characteristics, corporate governance structures, and emerging risks (e.g., political risk and workplace misconduct) influence auditor behavior and audit pricing. This stream represents a significant contribution to the audit fee literature, extending it into new domains of firm risk and organizational behavior. In parallel, Dr. Mitra has made important contributions to the literature on corporate governance and financial reporting quality, including earnings management, accounting conservatism, and internal control effectiveness. His work in this area provides evidence on how governance mechanisms shape managerial incentives and reporting outcomes, particularly in the context of regulatory changes such as the Sarbanes–Oxley Act.
More recently, his research has expanded into corporate taxation and political risk, addressing timely and policy-relevant questions such as the effects of firm-level political risk on tax avoidance and audit decisions, as well as international tax reforms (e.g., global minimum tax). This progression reflects a forward-looking research agenda that engages with evolving institutional and regulatory environments.
Dr. Mitra’s research is characterized by rigorous empirical methods, including large-sample archival analysis and advanced econometric techniques. His consistent collaboration with established scholars further demonstrates his integration into the academic research community and his ability to sustain productive research partnerships.
