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713-522-7911

Dr. Vinita Ramaswamy Associate Dean and Professor
Accounting
713/525-6913
vinitar@stthom.edu

Dr. Vinita Ramaswamy teaches financial accounting and forensic accounting. Her research areas include financial accounting, forensic accounting and corporate social responsibility. She can speak on financial accounting, forensic accounting and corporate social responsibility. Her research areas include financial accounting, forensic accounting and corporate social responsibility.

Areas of Expertise
Financial Accounting, Forensic Accounting, Corporate Social Responsibility

Degrees

  • Doctor of Philosophy - Accounting - University of Houston (1994)
  • Bachelor of Commerce - Business Accounting - Delhi University
  • Masters of Commerce - Accounting - University of Madras

Publications

  • "The Relationship between Accounting Revenues, Income, and Executive Pay"
    "This study examines the impact of revenues growth and income expansion on executive pay. Specifically this paper examines whether revenues or income growth has a greater impact on the executive pay. CEO compensation is utilized to be the proxy for executive pay in this study. Results indicate that executive pay is not dependent on either revenues or income growth. Rather, executive pay is highly dependent on the firm’s stock returns."
    (2013) Vol. 3 Page 12
  • "Improving Internal Controls over Inventory with RFID"
    Review of Business Information Systems
    Radio frequency identification (RFID) is a rapid growing technology that is transforming the way organizations track inventory and other tangible assets. When a company adopts RFID technology, it attaches tags to inventory items or other assets. These tags can be used to locate these items by using radio signals. The Committee of Sponsoring Organizations (COSO) established three objectives of an effective internal control system. Under COSO, a good internal control system should promote reliable financial reporting, the effectiveness and efficiency of operations, and compliance with laws and regulations. The implementation of RFID technology to track inventory can have a significant impact on accomplishing these objectives. Accountants, auditors and management should be familiar with RFID technology and understand the impact on RFID deployment on a company’s internal control structure. The purpose of this paper is to summarize the basics of RFID technology and examine how RFID technology can improve a company’s internal control over inventory. The advantages and disadvantages of RFID technology will also be summarized.
    (2013)
  • "Earnings Growth and Revenue Expansion as Determinants of CEO Compensation"
    IABPAD Conference, Dallas, April 2012 (2012)
  • "Economics and Forensics of Fraud and Abuse by Tax-Exempt Religious Organizations Versus the First Amendment"
    Journal of Applied Business Research
    This study focuses on the conflict between First Amendment rights of churches and religious organizations and the need by public authorities to investigate and regulate abuses of tax exemptions. The relative lack of accountability of religious organizations opens the door to a number of abusive schemes and scams. Table 1 shows that the IRS has attempted in recent years to improve its ability to enforce regulations pertaining to tax-exempt organizations. Table 2 shows that the number of Tax Exempt tax returns examined by the IRS has increased by 106% from 2005 to 2009, the number of examinations in 2009 still amounted to only 1.24% of returns filed. Table 3 shows that, at the state level, the number of prosecutions and legal actions taken in 2007 by states was a total of 513, just slightly more than 10 per state. Given the obstacles faced by Federal and state enforcement authorities, self-regulation and self-policing by charitable and tax-exempt organizations are likely to be the only way the faithful will receive additional protection against those who would use religion as a tool to mislead them and misappropriate their gifts.
    (2011) Vol. 27 Page 11
  • "The Annual Report and Corporate Social Responsibility"
    Business Research Yearbook
    The paper looks at reporting of corporate social responsibilty in the annual report of companies
    (2011)
  • "Economics and Forensics of Fraud and Abuse by Tax-Exempt Religious Organizations Versus the First Amendment"
    With the increased globalization and trade liberalization of the mid-1990s and later, companies around the world began locating production of manufactured goods and services outside their home countries. This activity can be defined as offshoring, that is, a type of outsourcing that goes beyond the boundaries of the home country. Companies in the EU, especially in Germany, were eagerly seeking lower labor costs, access to new markets, and a good place to produce output tailored to local needs and tastes. But many of them failed to adequately weigh the costs of offshoring against its benefits, and have encountered problems that include product quality, logistics, inflexibility, and several others discussed in this paper. Those who returned all or some of this production home are said to have “backshored” or “reshored” it. A study of offshoring by German firms found that one-sixth to one-fourth of them did some backshoring within 4 years. French IT firms that offshored IT work complained of unanticipated cost, quality, and logistics problems. A study of UK manufacturers that offshored production in 2008-2009 found that 14% of them had already backshored it. This paper discusses the emotionally charged debate that resulted from offshoring which likely led to pressure on firms to backshore. The literature on backshoring is briefly surveyed and backshoring is then analyzed from the vantage point of international trade theory.
    The Clute Institute for Academic Research (2010) Vol. 10 Page 11
  • "Fast and Internal Control: Are they compatible?"
    Fast Close is a system developed in response to the rapid need for financial reports after the end of the year. As speed is of the essence, some important internal control measures are omitted. This paper discusses the various options available to companies
    IABPAD Conference, April 2010 (2010)

Presentations

  • "The Relationship between Accounting Revenues and Income and Executive Pay" (2012)
    the International Academy of Business and Public Administrative Disciplines Conference
  • "New Developments in Financial Reporting with XBRL" (2011)
    Allied Academies National Conference
    Extensible Business Reporting Language (XBRL) is drastically changing financial reporting. It is an electronic business reporting computer language that makes financial reporting cheaper, faster, and more accurate. It is rapidly gaining worldwide acceptance and promises to radically change accounting and business reporting. The Small Business Administration, the SEC, and numerous other agencies are now requiring that financial reports be submitted in XBRL. This paper provides an overview of the new language, discusses its benefits, and summarizes its future impact on accounting and business.
  • "Revenuers Growth, Income Expansion, and Executive Compensation Package" (2011)
    Academic and Business Research Institute Conference
  • "Revenuers Growth, Income Expansion, and Executive Pay" (2010)
    Advances in Business Research Symposium
  • "Economics and Forensics of Fraud and Abuse by Tax-Exempt Religious Organizations Versus the First Amendment" (2010)
    The 2010 International Business & Economics Research Conference
    This study focuses on the conflict between First Amendment rights of churches and religious organizations and the need by public authorities to investigate and regulate abuses of tax exemptions. The relative lack of accountability of religious organizations opens the door to a number of abusive schemes and scams. The IRS has attempted in recent years to improve its ability to enforce regulations pertaining to tax-exempt organizations. The number of Tax Exempt tax returns examined by the IRS has increased by 106% from 2005 to 2009, the number of examinations in 2009 still amounted to only 1.24% of returns filed. At the state level, the number of prosecutions and legal actions taken in 2007 by states was a total of 513, just slightly more than 10 per state. Given the obstacles faced by Federal and state enforcement authorities, self-regulation and self-policing by charitable and tax-exempt organizations are likely to be the only way the faithful will receive additional protection against those who would use religion as a tool to mislead them and misappropriate their gifts.
  • "XBRL: Recent Developments in Financial Reporting" (2009)
    Academy of Accounting, Finance and Economics
    XBRL is a new global standard for formatting financial information. It makes reporting and analysis faster, cheaper and significantly easier to automate. The new language is the foundation for dramatic change in the business and reporting environment. The Small Business Administration, the SEC, and numerous other agencies are now requiring that financial reports be submitted in XBRL. This paper provides an overview of the new language, discusses its benefits, and summarizes its future impact on accounting and business.
  • "Corporate Governance Characteristics of Growth Companies: an Empirical Study" (2009)
    Academy of Strategic Management Annual Conference
  • "Meeting the Needs of Diverse Users with Fast Close" (2009)
    ASBBS Conference
    Fast Close is a quick method of closing the books, so that information can be disseminated on time to the varied users of accounting numbers
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