Department of Accounting Hosts 2019 Research Conference

February 15, 2019

NOTE: This event has been cancelled.

BATON ROUGE - The E. J. Ourso College of Business Department of Accounting will host its annual Regional Research Conference Friday, March 1, 2019, in the Business Education Complex with Bharat Sarath, PhD, as this year’s speaker. Accounting faculty from colleges throughout Louisiana are invited to attend.

Sarath is currently the editor-in-chief of the Journal of Accounting Auditing and Finance, and a professor at Rutgers, State University of New Jersey. He previously served at Baruch College and at NYU Stern School of Business. He graduated with honors in mathematics from the University of Cambridge, England. Sarath subsequently received a PhD in Mathematics from the University of Calgary, Alberta, Canada, and a PhD in Accounting from Stanford University. His accounting dissertation dealt with theoretical models of auditor malpractice and the role of insurance in affecting litigation patterns. He has published widely in economics, accounting, mathematics and physics journals. Sarath has experience both as a management consultant and in litigation support.

In the morning, Sarath will present a paper titled “The API and the Design of Experiments” to the PhD students. “The API and the Design of Experiments” was written by Dr. James Patell in 1979. The paper attempts to characterize the experimental design of API studies and to focus attention on the role of model of investor expectations. For the afternoon session, Sarath will be presenting a working paper of his own entitled “When do managers tell the truth about Bargain Purchase Gains?” where the results show that fair values reflected the underlying economic assets more accurately in Federal Deposit Insurance Corp. (FDIC) assisted transactions where indemnification arrangements are part of the acquisition, whereas management was likely to present an overoptimistic picture in non-FDIC BPG acquisitions.

“We are very honored to have Dr. Bharat Sarath as our speaker this year,” said assistant professor Norman Massel. “He is an outstanding researcher who has published in many leading journals and will provide us with some intriguing insights.”

About the Department of Accounting

The Department of Accounting at LSU’s E. J. Ourso College of Business strives for excellence in teaching, research and service to the accounting profession. With a mission of producing graduates at all levels who excel in their pursuits, the department offers undergraduate and graduate programs that prepare students for careers in various fields, including industry, auditing, finance, government and academia. A key element of our department’s success is our outstanding faculty, which publish articles in top academic and professional journals and writes textbooks and trade books. Additionally, our faculty members are active participants in the accounting profession. For more information, visit, email or call 225-578-6202.

About the E. J. Ourso College of Business

Since its establishment in 1928, the E. J. Ourso College of Business has continuously improved and expanded its offerings for students and alumni. Additionally, the college has made it a priority to provide its faculty with the resources it needs to further research in every aspect of the business world and to produce industry leaders for a global work environment. For more news and information about the E. J. Ourso College, visit

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Elizabeth Eaton
E. J. Ourso College of Business