University of Calgary

Raj Mashruwala

  • Associate Professor
  • Faculty [ACCT]

Currently Teaching

Bio

Raj is an associate professor of accounting at the Haskayne School of Business. He earned his PhD from the University of Texas at Dallas. Prior to joining Haskayne, Raj held academic positions at Washington University in St. Louis and at the University of Illinois at Chicago. He teaches management accounting in the undergraduate, MBA, Executive MBA, and PhD programs.

Raj's research lies at the intersection of management accounting and financial accounting, with a focus on issues related to cost behavior, interfirm relationships, performance measurement, and earnings management. He serves on the Editorial Boards of Contemporary Accounting ResearchJournal of Management Accounting Research, and Advances in Management Accounting. He is also an Associate Editor at Decision Sciences and Accounting Perspectives, and an ad-hoc Editor at Contemporary Accounting Research.

Selected Publications

"Labor Adjustment Costs and Asymmetric Cost Behavior: An Extension" with J. Golden and M. Pevzner. Management Accounting Research, 2020.

"Supply Chain Relational Capital and the Bullwhip Effect" with R. Zhao, S. Pandit, and J. Balakrishnan. International Journal of Operations and Production Management, 2019.

"The Impact of the Bullwhip Effect on Sales and Earnings Prediction Using Order Backlog" with H. Chang, J. Chen, and S. Hsu. Contemporary Accounting Research, 2018.

"Technical Inefficiency, Allocative Inefficiency, and Audit Pricing" with H. Chang, Y. Kao, and S. Sorensen. Journal of Accounting, Auditing and Finance, 2018.

"Culture and Cost Stickiness: A Cross-Country Study" with K. Kitching and M. Pevzner. The International Journal of Accounting, 2016.

Implications of Cost Behavior for Analysts’ Earnings Forecasts” with M. Ciftci and D. Weiss. Journal of Management Accounting Research, 2016.

The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior” with R. Banker, D. Byzalov, and M. Ciftci. Journal of Management Accounting Research, 2014.

Value Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale” with M.Ciftci and M. Darrough. European Accounting Review, 2014.

The Impact of a Heterogeneous Accrual-generating Process on Empirical Accrual Models,” with N. Dopuch, C. Seethamraju, and T. Zach. Journal of Accounting, Auditing and Finance, 2012.

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data,” with D. Cohen and T. Zach. Review of Accounting Studies, 2010.

The Moderating Role of Competition in the Relationship between Nonfinancial Measures and Financial Performance,” with R. Banker. Contemporary Accounting Research, 2007.

"Was the Bell System a Natural Monopoly? An Application of Data Envelopment Analysis" with H. Chang. Annals of Operations Research, 2006.

 

 

Curriculum Vitae

Degrees

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