Portrait of Dr. Binod Guragai

Dr. Binod Guragai

  • Associate Professor at Department of Accounting, McCoy College of Business

Scholarly and Creative Works

2024

  • Beyer, B., Guragai, B., & Rapley, E. (2024). Critical Audit Matters: Recurring, Nonrecurring, and Intermittent. Accounting Horizons, 1–18.

2023

  • George, B., Guragai, B., & Hutchison, P. (2023). Application of Latent Semantic Analysis in Accounting Research. Journal of Information Systems, 37(3), 1–17.

2022

  • Guragai, B. (2022). Market response to quantitative deficiency notices: Evidence from Nasdaq. Advances in Accounting, 59.

2021

  • Beyer, B., Guragai, B., & Rapley, E. (2021). Discontinued operations and analyst forecast accuracy. Review of Quantitative Finance and Accounting, 57, 595–627.
  • Henke, T. S., Guragai, B., & Young, G. (2021). Discontinued Operations and Dividend Payout Policy. Review of Accounting and Finance, 20(5), 326–347. https://doi.org/http://dx.doi.org/10.1108/RAF-11-2020-0326

2020

  • Attachot, W., Guragai, B., & Peabody, D. (2020). Financial statement presentation of discontinued operations: Determinants and consequences. Advances in Accounting, 49, 1–11.
  • Adhikari, S., Guragai, B., & Seetharaman, A. (2020). Market response to audited internal control weakness disclosures. Journal of Forensic Accounting Research, 5(1).
  • Guragai, B., & Hutchison, P. (2020). Financial performance following discontinued operations. Review of Accounting and Finance, 19(4), 429–447.
  • Guragai, B., & Hutchison, P. D. (2020). Additional Certifications for CPAs. Today’s CPA, (November/December).

2019

  • Garner, S., Guragai, B., & Hutchinson, P. (2019). Firm location and corporate governance differences: Evidence from the pre-SOX environment. The Southern Business and Economic Journal, 42(1), 1–24.
  • Guragai, B., & Hutchison, P. D. (2019). Material Weakness Disclosures and Restatements: Value of External Auditor Attestation. Accounting Research Journal, 32(3), 362–380.
  • Farris II, M. T., Guragai, B., & Hutchison, P. D. (2019). Cash-to-Cash (C2C) Length: Insights on Present and Future Profitability and Liquidity. Advances in Management Accounting, 31, 133–151.
  • Bergner, J., Brooks, M., & Guragai, B. (2019). Examining the Decision to Opt In versus Opt Out of Section 107 of the JOBS Act of 2012: Determinants and Consequences. Accounting and Finance Research, 8(2), 108–120.

2018

  • Guragai, B., & Peabody, S. D. (2018). Demographic Factors Affecting US Households’ Investment in Stocks. International Journal of Economics and Finance, 10(4), 112–122.

2017

  • Guragai, B., Hunt, N., Neri, M. P., & Taylor, E. Z. (2017). Accounting Information Systems and Ethics Research:  Review, Synthesis, and the Future. Journal of Information Systems, 31(2), 65–81.
  • Frost, C. A., Guragai, B., & Rapley, E. T. (2017). Differences in Responses to Accounting-based and Market-based Benchmarks- Evidence from Nasdaq. Advances in Accounting, 38, 46–62.
  • Guragai, B., Hunt, N. C., Neri, M. P., & Taylor, E. Z. (2017). Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future. Journal of Information Systems, 31(2), 65–81. https://doi.org/10.2308/isys-51265

2016

  • Guragai, B. (2016). Mexico’s Energy Reform – Opportunities and Challenges for Foreign Investors. Petroleum Accounting and Financial Management Journal, 35(1), 66–80.