Professor Sanjay Kallapur teaches Valuation and Financial Accounting. Prior to joining the ISB, he was a tenured Associate Professor at the Krannert School of Management, Purdue University. He has also taught at the University of Arizona, University of California at Irvine, the Hong Kong University of Science & Technology, and National University of Singapore.
Professor Kallapur is a member of the American Accounting Association. He has served as an ad-hoc reviewer for almost all the major accounting journals, and was an editor of The Accounting Review from June 2008 to May 2011. He is also an associate editor of Asia-Pacific Journal of Accounting and Economics.
He is an External Director of LIC. He has written for popular media, and his work has been quoted by newspapers. Professor Kallapur was the Senior Associate Dean – Faculty and Research.
- Ph D (Business Economics), Harvard University
- MBA (Finance), University of Bombay
- B.Com. (Financial Accounting and Auditing), University of Bombay
Agarwal, Ruchi.,Kallapur, Sanjay. (forthcoming) "Role of Risk Culture in Effective Implementation of Risk Governance", Risk & Compliance
(Apr-Jun 2019), 134-138
Agarwal, Ruchi.,Kallapur, Sanjay. (2018) "Cognitive risk culture and advanced roles of actors in risk governance: a case study", Journal of Risk Finance
Nidumolu, Ram.,Kallapur, Sanjay. (2015) "The CSR Law: Enabling "Extraordinary" Business", ISB Insight
Dhanaraj, Charles.,Kallapur, Sanjay. (2011) "Face to Face: Interview with Rajat Gupta on Research in Indian Business Schools", ISB Insight
Ghosh, Aloke.,Kallapur, Sanjay.,Moon, Doocheol. (2009) "Audit and Non-audit Fees and Capital Market Perceptions of Auditor Independence", Journal of Accounting and Public Policy
, 28 (5), 369-385
Kallapur, Sanjay. (2009) "Interview with Deepak Parekh", ISB Insight
Kallapur, Sanjay.,Eldenburg, Leslie. (2005) "Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals", Journal of Accounting Research
, 43, 735-752
Kallapur, Sanjay.,Kwan, Sabrina. (2004) "The Value Relevance and Reliability of Brand Assets Recognized by UK Firms", The Accounting Review
, 59 (1), 151-172
Kallapur, Sanjay. (2003) "Discussion of Contratcts Valuation Assessment Noise and Cross- Border Listing of Equities on U.S and U.K Stock Markets: A Discussion of Ndizibu and Wallace", International Journal of Accounting
, 38 (4), 421–425
Chung, Hyeesoo.,Kallapur, Sanjay. (2003) "Client Importance, Non-audit Services, and Abnormal Accruals", The Accounting Review
, 78 (4), 931-955
Kallapur, Sanjay. (2002) "Accounting, Auditing and Corporate Governance in the wake of Enron", Visristi, Official Journal of the Jamnalal Institute of Management Studies
Kallapur, Sanjay.,Ali, Ashiq. (2001) "Securities Price Consequences of the Private Securities Litigation Reform Act of 1995 and Related Events", The Accounting Review
, 76 (3), 431-460
Kallapur, Sanjay.,Trombley, Mark. (2001) "The Investment Opportunity Set : Determinants, Consequences and Measurement", Managerial Finance
, 27 (3), 3-15
Eldenburg, Leslie.,Kallapur, Sanjay. (2000) "Effects of Changes in Cost Allocations on The Assesment of Cost Containment Regulation in Hospitals", Journal of Accounting and Public Policy
, 19 (1), 97-112 (16 pages)
Kallapur, Sanjay.,Trombley, Mark. (1999) "The Association Between Growth Proxies and Realized Growth", journal of Business Finance and Accounting
, 26, 505-519
Eldenburg, Leslie.,Kallapur, Sanjay. (1997) "Changes in Hospital Service Mix and Cost Allocations in Response to Changes in Medicae Reimbursement Schemes", Journal of Accounting and Economics
Kallapur, Sanjay.,Trombley, Mark. (1997) "Financial Statement Information and Realized Growth", Journal of Financial Statement Analysis
Barth, Mary.,Kallapur, Sanjay. (1996) "The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research", Contemporary Accounting Research
Kallapur, Sanjay. (1994) "Dividend Payout Ratios as Determinants of Earnings Response Coefficients: A Test of the Free Cash Flow Theory", Elsevier
, 17 (3), 359-375
Kallapur, Sanjay.,Krishnan, Ranjani. (2009) "Management Accounting in India. In Chapman, C.S., A.G. Hopwood and M.D. Shields (eds). Handbook of Management Accounting", Elsevier
Kallapur, Sanjay. (1987) "American Bank, a Harvard Business School teaching case",
Kallapur, Sanjay. "Bharti Airtel in 2008 - Teaching Note", ISB Ivey Case Collection
Kallapur, Sanjay.,Anand, Lalita. "Bharti Airtel in 2008", ISB Ivey Case Collection
Krishnan, Ranjani.,Kallapur, Sanjay. (2009) "A Review of Management Accounting in India", Elsevier
Kallapur, Sanjay.,Sankaraguruswamy, Srinivasan.,Zang, Yoonseok. "Audit Market Concentration and Audit Quality",
Bae, Gil.,Choi, Seung Uk.,Kallapur, Sanjay. "Does Regulator Selection of Auditors Improve Audit Quality? Evidence from Auditor Designation in Korea"
Kallapur, Sanjay. "Econometric Identification of Causal Effects: Graphical Causal Models in Practice"
Kallapur, Sanjay.,Pochiraju, Bhimasankaram. "Scientific Research and Causal Inference"
Bae, Gil.,Kallapur, Sanjay.,Lee, Jae. "Can Regulators Identify and Deter Systematic Audit Quality Deficiencies among Big 4 Partners? Evidence from Korea"