Finance, Accounting and Control
Research Interests: Auditing and Corporate Governance
Profile
Narendra Nath Kushwaha holds a PhD from the Indian Institute of Management Tiruchirappalli and a Post-Doctoral Fellowship from the Indian Institute of Management Bangalore. His research interests lie in the areas of Auditing and Corporate Governance. Before joining academia, he worked with the Bank of New York Mellon, Pune.
Research Grants and Fellowships
- AFA PhD Student Travel Grant Award 2020 by American Finance Association, San Diego, USA.
- Awarded a research grant under the NSE-IGIDR Corporate Governance Research Initiative 2017-18.
- Junior Research Fellowship in Management by University Grants Commission, New Delhi.
Publications
Journal Publications
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Kushwaha N. N., Anand A., Jayadev M. & Raghunandan K. (2025). Related Party Transactions and Audit Fees: Indian Evidence. Auditing: A Journal of Practice & Theory, 44(3), 155-175. https://doi.org/10.2308/AJPT-2022-086.
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Kushwaha N. N. & Dixit K. B. (2024). The Satyam Effect on Related Party Loans in India. Journal of Accounting, Auditing, and Finance, 39(1), 84-106. https://doi.org/10.1177/0148558X211048146.
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Kushwaha N. N., Dixit B. K. & Raghunandan K. (2026). Audit Committee Characteristics and Inter-corporate Loans: Indian Evidence. International Journal of Auditing, 30(1), 71-85. http://doi.org/10.1111/ijau.70004.
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Gupta J., Kushwaha N. N., Li X. & Ebrahimi T. (2025). Does Firm-Level Political Risk Influence Earnings Management? Review of Quantitative Finance and Accounting, 64(3), 1165-1198. https://doi.org/10.1007/s11156-024-01330-z.
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Kushwaha N. N., Anand A., Jayadev M. & Rama D. (2025). How do Auditors in India Respond to Related Party Transactions? Current Issues in Auditing (Forthcoming). https://doi.org/10.2308/CIIA-2024-045.
Case and Teaching Note
- Kushwaha N. N., Dixit K. B., & Sharp J. D. (2017). Narayana Health: The Initial Public Offering Decision. Ivey Publishing. https://hbsp.harvard.edu/product/W17503-PDF-ENG.
Teaching
- Management Accounting
- Corporate Governance & Sustainability
- Security Analysis & Portfolio Management
Newspaper Articles
- Related Party Transactions: Know When They are Risky. Financial Express. October 28, 2019.
- Look Out for Cover-ups in Financial Reports. Financial Express. June 17, 2020.