Areas of Expertise

Financial Accounting, Corporate Governance, International Accounting

Awards, Honors & Certificates

• MBA Teaching Excellence Award (voted on by MBA Student Board), IU – 2018
• MBA Teaching Excellence Award (voted on by MBA Student Board), IU – 2017
• International Research Development Fund Grant, IUPUI – 2017

Selected Publications

• Patterson, E., J. Smith, R., and Tiras, S. (2024). The Effects and Potential Benefits of Audit Committee Oversight in a Strategic Setting. Contemporary Accounting Research, 41(3), 2013-2040.
• Patterson, E., Smith, R., and Tiras, S. (2022). How Changing Economic Conditions over Multiple Periods affect Earnings Overstatements, Audit Risk, and Market Prices. Contemporary Accounting Research, 39(1), 628-655.
• Costa, F., Liu, C., Rosa, G., and Tiras, S. (2020). The Commitment to Income-Decreasing Accounting Choices as a Credible Signal to Reduce Information Asymmetry: The Case of Asset Revaluations. Contemporary Accounting Research, 37(4), 2501-2522
• Patterson, E., Smith, J. R., and Tiras, S. (2019). The Interrelation between Auditing and Managerial Reporting Choices and Its effects on Financial Reporting Quality. Contemporary Accounting Research, 36(3), 1861-1882.
• Patterson, E., Smith J. R., and Tiras S. (2019). The Effects of Auditor Tenure on Fraud and Its Detection. The Accounting Review, 94(5), 297-318.
• Liu, C., Tiras, S., and Zhuang, Z. (2014). Audit Committees and Earnings Expectations Management. Journal of Accounting and Public Policy, 33(2), 145-166.
• Bryan, D., Liu, C., Tiras, S., and Zhuang, Z. (2013). Optimal versus Suboptimal Choices of Accounting Expertise on Audit Committees and Earnings Quality. Review of Accounting Studies, 18(4), 1123-1158.
• Bryan, D., and Tiras, S. (2007). The Influence of Forecast Dispersion on the Incremental Explanatory Power of Earnings, Book Value and Analyst Forecasts on Market Prices. The Accounting Review, 82(3), 651-677.
• Manry, D., Tiras, S., and Wheatley, C. (2003). The Influence of Interim Auditor Reviews on the Association of Returns with Earnings. The Accounting Review, 78(1), 251-274.
• Bryan, D., Tiras, S., and Wheatley, C. (2002). The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence. Journal of Business, Finance and Accounting, 29(7-8), 935-966.
• Smith, J. R., Tiras, S. L., and Vichitlekarn, S. S. (2000). The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud. Contemporary Accounting Research, 17(2), 327-356.

Edited on May 15, 2025