Sugata Roychowdhury

11.2k total citations · 5 hit papers
44 papers, 7.8k citations indexed

About

Sugata Roychowdhury is a scholar working on Accounting, Finance and Strategy and Management. According to data from OpenAlex, Sugata Roychowdhury has authored 44 papers receiving a total of 7.8k indexed citations (citations by other indexed papers that have themselves been cited), including 40 papers in Accounting, 19 papers in Finance and 9 papers in Strategy and Management. Recurrent topics in Sugata Roychowdhury's work include Corporate Finance and Governance (34 papers), Auditing, Earnings Management, Governance (30 papers) and Financial Markets and Investment Strategies (12 papers). Sugata Roychowdhury is often cited by papers focused on Corporate Finance and Governance (34 papers), Auditing, Earnings Management, Governance (30 papers) and Financial Markets and Investment Strategies (12 papers). Sugata Roychowdhury collaborates with scholars based in United States, Canada and United Kingdom. Sugata Roychowdhury's co-authors include Ross L. Watts, Ryan LaFond, Rodrigo S. Verdi, Nemit Shroff, Nittai Bergman, S.P. Kothari, Natalie Mizik, Xiumin Martin, Ewa Sletten and Jeffrey Ng and has published in prestigious journals such as Journal of Accounting and Economics, Journal of Accounting Research and The Accounting Review.

In The Last Decade

Sugata Roychowdhury

42 papers receiving 7.3k citations

Hit Papers

Earnings management through real activities manipulation 2003 2026 2010 2018 2006 2003 2008 2019 2015 1000 2.0k 3.0k
What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

  1. Earnings management through real activities manipulation
    2006 3.7k citations Sugata Roychowdhury Journal of Accounting and Economics profile →
  2. Earnings Management through Real Activities Manipulation
    2003 718 citations Sugata Roychowdhury SSRN Electronic Journal profile →
  3. Managerial Ownership and Accounting Conservatism
    2008 517 citations Ryan LaFond, Sugata Roychowdhury Journal of Accounting Research profile →
  4. The effects of financial reporting and disclosure on corporate investment: A review
    2019 394 citations Sugata Roychowdhury, Nemit Shroff et al. Journal of Accounting and Economics profile →
  5. Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation
    2015 383 citations Sugata Roychowdhury et al. The Accounting Review profile →

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name h Career Trend Papers Cites
Sugata Roychowdhury United States 25 7.2k 3.8k 2.3k 877 412 44 7.8k
Charles E. Wasley United States 27 8.5k 1.2× 4.2k 1.1× 3.0k 1.3× 1.2k 1.4× 525 1.3× 56 9.2k
James M. Wahlen United States 20 5.5k 0.8× 3.1k 0.8× 1.9k 0.8× 774 0.9× 437 1.1× 41 6.1k
K.R. Subramanyam United States 32 9.7k 1.3× 5.1k 1.3× 2.8k 1.2× 859 1.0× 784 1.9× 58 10.1k
Paul Zarowin United States 27 6.5k 0.9× 3.8k 1.0× 3.2k 1.4× 988 1.1× 287 0.7× 61 7.4k
Ryan LaFond United States 23 10.4k 1.4× 4.9k 1.3× 3.9k 1.7× 937 1.1× 823 2.0× 28 11.0k
Sarah E. McVay United States 26 5.9k 0.8× 2.7k 0.7× 1.7k 0.7× 919 1.0× 665 1.6× 63 6.7k
Peter F. Pope United Kingdom 38 5.1k 0.7× 2.6k 0.7× 2.0k 0.9× 971 1.1× 376 0.9× 132 6.0k
Lakshmanan Shivakumar United Kingdom 32 7.2k 1.0× 3.1k 0.8× 3.5k 1.5× 1.2k 1.4× 461 1.1× 62 8.1k
Linda A. Myers United States 37 6.2k 0.9× 2.5k 0.7× 2.1k 0.9× 865 1.0× 617 1.5× 121 6.7k
Jeong‐Bon Kim Hong Kong 49 8.9k 1.2× 3.3k 0.9× 3.6k 1.5× 1.3k 1.5× 630 1.5× 237 9.8k

Countries citing papers authored by Sugata Roychowdhury

Since Specialization
Citations

This map shows the geographic impact of Sugata Roychowdhury's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Sugata Roychowdhury with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Sugata Roychowdhury more than expected).

Fields of papers citing papers by Sugata Roychowdhury

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Sugata Roychowdhury. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Sugata Roychowdhury. The network helps show where Sugata Roychowdhury may publish in the future.

Co-authorship network of co-authors of Sugata Roychowdhury

This figure shows the co-authorship network connecting the top 25 collaborators of Sugata Roychowdhury. A scholar is included among the top collaborators of Sugata Roychowdhury based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Sugata Roychowdhury. Sugata Roychowdhury is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
1.
Roychowdhury, Sugata, et al.. (2025). Real effects of lagged guidance from prudential regulators on CECL. Journal of Accounting and Economics. 80(2-3). 101808–101808.
2.
Kim, Jinhwan, et al.. (2024). Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity. Journal of Accounting Research. 63(2). 599–647. 2 indexed citations
3.
Roychowdhury, Sugata, et al.. (2023). Real Effects of Non-Concurrent Guidance from Accounting and Prudential Regulators: Evidence from CECL. SSRN Electronic Journal. 4 indexed citations
4.
Huang, Sterling, et al.. (2021). Just Friends? Managers’ Connections to Judges. SSRN Electronic Journal. 1 indexed citations
5.
Huang, Sterling, Sugata Roychowdhury, & Ewa Sletten. (2019). Does Litigation Deter or Encourage Real Earnings Management?. The Accounting Review. 95(3). 251–278. 146 indexed citations
6.
Roychowdhury, Sugata & Suraj Srinivasan. (2019). The Role of Gatekeepers in Capital Markets. SSRN Electronic Journal. 3 indexed citations
7.
Roychowdhury, Sugata & Suraj Srinivasan. (2019). The Role of Gatekeepers in Capital Markets. Journal of Accounting Research. 57(2). 295–322. 40 indexed citations
8.
Roychowdhury, Sugata, Nemit Shroff, & Rodrigo S. Verdi. (2019). The effects of financial reporting and disclosure on corporate investment: A review. Journal of Accounting and Economics. 68(2-3). 101246–101246. 394 indexed citations breakdown →
9.
Ramanna, Karthik, et al.. (2018). Auditor Lobbying on Accounting Standards. RePEc: Research Papers in Economics. 3(2). 291–331. 10 indexed citations
10.
Huang, Sterling, Jeffrey Ng, Sugata Roychowdhury, & Ewa Sletten. (2016). Increased Creditor Rights, Institutional Investors and Corporate Myopia. Singapore Management University Institutional Knowledge (InK) (Singapore Management University). 2 indexed citations
11.
Ng, Jeffrey & Sugata Roychowdhury. (2013). Loan loss reserves, regulatory capital, and bank failures: evidence from the recent economic crisis. Review of Accounting Studies. 11 indexed citations
12.
Khan, Mozaffar, Peter F. Pope, Sugata Roychowdhury, et al.. (2012). A Simple Model Relating Accruals to Risk, and its Implications for the Accrual Anomaly. SSRN Electronic Journal. 2 indexed citations
13.
Roychowdhury, Sugata & Ewa Sletten. (2011). Voluntary Disclosure Incentives and Earnings Informativeness. SSRN Electronic Journal. 37 indexed citations
14.
Gong, Guojin, Xiumin Martin, & Sugata Roychowdhury. (2010). Do Financial Market Developments Influence Accounting Practices? Credit Default Swaps and Borrowers’ Asymmetric Loss Recognition Timeliness. SSRN Electronic Journal. 1 indexed citations
15.
Roychowdhury, Sugata. (2009). Discussion of: “Acquisition profitability and timely loss recognition” by J. Francis and X. Martin. Journal of Accounting and Economics. 49(1-2). 179–183. 65 indexed citations
16.
Frankel, Richard M. & Sugata Roychowdhury. (2008). Are All Special Items Equally Special? The Predictive Role of Conservatism. SSRN Electronic Journal. 23 indexed citations
17.
LaFond, Ryan & Sugata Roychowdhury. (2007). Managerial Ownership and Accounting Conservatism. SSRN Electronic Journal. 83 indexed citations
18.
Roychowdhury, Sugata. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics. 42(3). 335–370. 3692 indexed citations breakdown →
19.
Bergman, Nittai & Sugata Roychowdhury. (2004). Influencing Limits to Arbitrage: Corporate Disclosure in Inefficient Markets. SSRN Electronic Journal. 1 indexed citations
20.
Roychowdhury, Sugata. (2003). Earnings Management through Real Activities Manipulation. SSRN Electronic Journal. 718 indexed citations breakdown →

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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