Santhosh headshot

Santhosh Ramalingegowda

  • Deloitte Faculty Fellow and Professor, J.M. Tull School of Accounting
A330 Moore-Rooker Hall


  • Bachelor of Commerce, Mysore University (India), 1995
  • PhD, Accounting, The Pennsylvania State University, 2006

Research Interests

  • Institutional investors
  • Financial reporting quality
  • Ownership structure


Journal Articles

  • Third-party Consequences of Changes in Managerial Fiduciary Duties: The Case of Auditors’ Going Concern Opinions (with Liang Tan and Yong Yu). Management Science. 2022.
  • Common institutional ownership and earnings management (with Steve Utke and Yong Yu). Contemporary Accounting Research. 2021.
  • The Role of Accounting Conservatism in Capital Structure Adjustments (with Yong Yu). Journal of Accounting, Auditing, and Finance. 2018.
  • The Effect of Financial Reporting Quality on Corporate Dividend Policy (with David Koo and Yong Yu). Review Of Accounting Studies. 2017.
  • Evidence from impending bankrupt firms that long horizon institutional investors are informed about future firm value (solo authored). Review Of Accounting Studies. 2014.
  • The Role of Financial Reporting Quality in Mitigating the Constraining Effect of dividend policy on Investment Decisions (with Chuan-San Wang and Yong Yu). The Accounting Review. 2013.
  • Institutional investors and accounting conservatism (with Yong Yu). Journal Of Accounting And Economics. 2012.
  • Hometown Advantage: The effects of monitoring institution location on financial reporting discretion (with Ben Ayers and P. Eric Yeung). Journal Of Accounting And Economics. 2011.
  • Do institutional investors exploit the post-earnings announcement drift? (with Bin Ke). Journal Of Accounting And Economics. 2005.

Editorial Appointments

  • Associate Editor, Journal of Accounting Auditing & Finance, 2018–present
  • Editorial Board Member, Accounting and Business Research, 2017–present

Awards, Honors, and Recognition

  • Student Career Development Award, University of Georgia, 2016
  • Student Career Development Award, University of Georgia, 2015
  • Student Career Development Award, University of Georgia, 2014
  • J. Hatten Howard III Teaching Professor, The Honors Program at University of Georgia, 2013
  • Outstanding Teacher Award, University of Georgia, 2012
  • Dissertation Research Grant, Pennsylvania State University, 2005
  • Doctoral Consortium Fellow, American Accounting Association, 2005
  • G. Kenneth Nelson Fellowship, Pennsylvania State University, 2004
  • Smeal College of Business Fellowship, Pennsylvania State University, 2003
  • Donald M. and Regina Harrison Scholarship, Pennsylvania State University, 2002