Stony Brook University Business Management

Keval Amin is an Associate Professor and the Area Head of Accounting in the College of Business. After completing his doctorate at Temple University, he joined Stony Brook University in 2014. His primary research interest is archival auditing. Particularly, his studies examine the determinants and economic consequences of audit outputs, audit opinion shopping, and investor sentiment. Professor Amin's work has been published in top tier journals including Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of Accounting Auditing & Finance, Journal of Business Ethics, and more. He currently serves on the Editorial Advisory Board of Accounting Horizons. Professor Amin's research interests have motivated his teaching of External Auditing, Advanced Auditing, Internal Auditing, Financial Accounting, and Managerial Accounting. Prior to pursuing academia, he was an auditor at Deloitte and EY.

Select Publications:

"CEO Facial Masculinity and Accounting Conservatism" with C. Feng, P. Guo, and H. You, Accounting and Business Research, 2022. Available at: https://www.tandfonline.com/doi/abs/10.1080/00014788.2022.2116384?journalCode=rabr20

“The Effect of Investor Sentiment on Nonprofit Donations” with E. Harris, Journal of Business Ethics, 2022, 175: 427-450. Available at: https://link.springer.com/article/10.1007/s10551-020-04646-7

“Investor Sentiment, Misstatements, and Auditor Behavior” with J. D. Eshleman and P. Guo, Contemporary Accounting Research, 2021, 38(1): 483-517. Available at: https://onlinelibrary.wiley.com/doi/abs/10.1111/1911-3846.12616

“Politically Connected Boards and Audit Pricing: U.S. Evidence" with C. Kim, Z. Yang, and F. Ye, Accounting Horizons, 2021, 35(3): 1-22. Available at: https://meridian.allenpress.com/accounting-horizons/article/doi/10.2308/HORIZONS-18-157/462202/Politically-Connected-Boards-and-Audit-Pricing-U-S

“Investor Sentiment and Audit Opinion Shopping” with J. D. Eshleman and P. Guo, Auditing: A Journal of Practice and Theory, 2021, 40(3): 1-26. Available at: https://meridian.allenpress.com/ajpt/article/doi/10.2308/AJPT-2019-523/451592

"A Tale of Two Professions: The Impact of SOX and the Global Economic Crisis on Public Accounting and Law Firms' Performance" with R. Banker and E. Whang, Journal of Accounting, Auditing & Finance, 2021. Available at:
https://journals.sagepub.com/doi/10.1177/0148558X211019691

“The Effect of the SEC’s XBRL Mandate on Audit Report Lags” with J. D. Eshleman and Q. Feng, Accounting Horizons, 2018, 32(1): 1-27. Available at: https://meridian.allenpress.com/accounting-horizons/article/32/1/1/52908/The-Effect-of-the-SEC-s-XBRL-Mandate-on-Audit

“Nonprofit Stakeholder Response to Going Concern Audit Opinions” with E. Harris, Journal of Accounting, Auditing & Finance, 2017, 32(3): 329-349. Available at: https://journals.sagepub.com/doi/abs/10.1177/0148558X15604989

“Going Concern Opinion and Cost of Capital” with J. Krishnan and J. Yang, Auditing: A Journal of Practice and Theory, 2014, 33(4): 1-39. Available at: https://meridian.allenpress.com/ajpt/article/33/4/1/54676/Going-Concern-Opinion-and-Cost-of-Equity

Google Scholar: https://scholar.google.com/citations?user=3k5m04QAAAAJ&hl=en

Research: Archival Auditing and Accounting Research

Teaching: Auditing, Advanced Auditing, Financial Accounting