Gary Kleinman

Biography

Dr. Gary Kleinman is a Professor of Accounting. In the course of his career teaching Accounting, he has taught courses in Auditing, Information Technology Auditing, Forensic Accounting, Intermediate Accounting, Advanced Accounting, and Financial and Managerial Accounting. His principles areas of research are mainly in the areas of auditor independence, individual and group decision making in auditing, international accounting research, and standard setting in accounting. Prior to the School of Business, he taught at the Touro Graduate School of Business, and as the Pricewaterhouse Coopers Professor of Forensic Accounting for the Rutgers School of Business.

Dr. Kleinman has co-authored four books, one an academic book on auditor-client relationships and the other in PCAOB and SEC rules for auditing. Dr. Kleinman holds a PhD in Management, MBA in Finance and BA in Economics from Rutgers University. He has also co-authored over 70 refereed journal articles.

Education

• BA, Rutgers University
• MBA, Rutgers University
• PhD, Rutgers University

Publications

• Journal Article: G. Kleinman (1999). The Accounting Education Change Assessment Process: A Research Report. Accounting Educators' Journal
• Journal Article: G. Kleinman, G. Farrelly (1999). The Work Values of Accounting Students. Journal of Appled Business Research
• Journal Article: G. Kleinman, K. Lawrence, A. Anandarajan (1998). What makes successful defined benefit pension plans? An empirical look at pension plan characteristics. Journal of Pension Planning and Compliance
• Journal Article: G. Kleinman, A. Anandarajan, K. Lawrence (1998). ). An Analysis of the Move Towards Defined Contribution Pension Plans: Are the Rewards Commensurate with the Risks?. Journal of Pension Planning and Compliance
• Journal Article: G. Kleinman, G. Farrelly (1996). A comment on the accountability of the accounting profession. Journal of Applied Business Research
• Journal Article: G. Kleinman (1995). Testing ethics: A research report. CPA Journal
• Journal Article: G. Kleinman, L. Hoffman (1994). Individual and Group in Group Problem Solving: The Valence Model Redressed. Human Communications Research
• Journal Article: K. Lawrence, G. Kleinman (2001). Development and Implementation of a Freight Forecasting Model to Forecast Truck Flow Between NJ Counties Themselves and Between NJ and Other States. Advances in Business and Management Forecasting
• Journal Article: K. Lawrence, G. Kleinman (2001). The Use of Goal Programming to Improve the Efficiency of Audit Sampling. Advances in Mathematical Programming and Financial Planning
• Book: G. Kleinman, D. Palmon (2001). Auditor-Client Relationships: A Multi-Faceted Analysis. Markus Weiner, Inc.
• Journal Article: , G. Kleinman, K. Lawrence (2001). Understanding the Economic and Demographic Factors Driving Freight Movement by Rail. Advances in Business and Management Forecasting
• Journal Article: G. Kleinman, D. Palmon (2000). A Negotiation-Oriented Model of Auditor-Client Relationships. Group Decisions and Negotiations
• Book Chapter: G. Kleinman, K. Lawrence (2000). Development of a Model and Decision Support System for Use in Forecasting Truck Freight Flows in the Continental United States. National Center for Research in Transportation and Industrial Productivity
• Journal Article: G. Kleinman (2000). Decision-making differences between Big 6 and non-Big 6 auditing firms: The implications for the internal auditing function. Managerial Auditing Journal
• Journal Article: G. Kleinman (2000). ). Investors’ Expectations and the Corporate Information Disclosure Gap: A Perspective. Research in Accounting Regulation
• Journal Article: G. Kleinman, A. Anandarajan (1999). The Usefulness of Off-Balance Sheet Variables as Predictors of Auditors’ Going Concern Opinions: An Empirical Analysis.
• Journal Article: G. Kleinman, A. Anandarajan, K. Lawrence (1999). Defined contribution plans and pension planning: An empirical analysis. Journal of Pension Planning and Compliance
• Journal Article: K. Lawrence, S. Lawrence, G. Kleinman (1999). A Multicriteria Approach to Performance Measurement in Hospitals: A Data Envelopment Analysis Approach. Advances in Mathematical Programming and Financial Planning
• Journal Article: P. Lee, G. Kleinman (2003). Statistical Choices and Apparent Work Outcomes in Auditing. Journal of Managerial Psychology
• Journal Article: G. Kleinman, D. Palmon, P. Lee (2003). The Effects of Personal and Group Level Factors on the Outcomes of Simulated Auditor-Client Teams. Group Decisions and Negotiations
• Journal Article: C. Chin, Y. Chen, P. Lee, G. Kleinman (2012). The Relationship of Development Status of Investee Countries and Investor Perceptions of Foreign Earnings. International Business and Economics Research
• Journal Article: G. Kleinman, A. Anandarajan, D. Palmon (2012). Who’s to judge? Understanding issues of auditor independence vis à vis judicial independence. Accounting, Economics and Law: A Convivium
• Journal Article: G. Kleinman, A. Anandarajan (2011). The Impact of Cognitive Biases on Fraudulent Behavior: The Leeson Case. The International Journal of Behavioral Accounting and Finance
• Journal Article: G. Kleinman, A. Anandarajan (). Inattentional blindness and its relevance to teaching forensic accounting and auditing.. Journal of Accounting Education
• Journal Article: G. Kleinman, D. Pai, K. Lawrence (). Short-Term Predictions of the Total Medical Costs of California Counties. Advances in Business and Management Forecasting
• Journal Article: T. Coville, G. Kleinman (2011). Post Sarbanes-Oxley Changes in the Composition of Boards: Have they impacted spending for audit services?. International Journal of Disclosure and Governance
• Journal Article: G. Kleinman, A. Anandarajan, A. Medinets, D. Palmon (2010). A Theoretical model of cognitive and related factors that affect perceived auditor independence. International Journal of Behavioral Accounting and Finance
• Book: G. Kleinman, J. Warren, L. Puncel (2010). Knowledge Based Audits of Public Entities- A Guide to PCAOB and SEC Standards . Commerce Clearing House
• Journal Article: K. Lawrence, D. Pai, G. Kleinman (2009). Bankruptcy Prediction in Retail Industry Using Logistic Regression. Applications of Management Science
• Journal Article: G. Kleinman, D. Palmon (2009). Procedural Instrumentality and Audit Group Judgement: An exploration of the impact of cognitive fallibility and ability differences. Group Decisions and Negotiations
• Journal Article: C. Chin, Y. Chen, G. Kleinman, P. Lee (2009). Corporate Governance and Innovation: Evidence from Taiwan's Electronics Industry. Journal of Accounting, Auditing, and Finance
• Journal Article: G. Kleinman, D. Hossain (2009). Issue networks, value structures and the formulation of accounting standards . Group Decisions and Negotiations
• Journal Article: K. Chan, G. Kleinman, P. Lee (2009). The Impact of S-OX 404 on Internal Control Remediation. International Journal of Accounting and Information Management
• Journal Article: A. Anandarajan, G. Kleinman, D. Palmon (2008). Auditor Independence Revisited: The Effects of SOX on Auditor Independence. International Journal of Disclosure and Governance
• Journal Article: A. Anandarajan, G. Kleinman, D. Palmon (2008). Novice and Expert Judgement In The Presence of Going Concern Uncertainty: The influence of Heuristic Biases and Other Relevant Factors. Managerial Auditing Journal
• Journal Article: C. Chin, P. Lee, P. Wang, G. Kleinman (2007). Does Innovation Matter to Conference Calls?. IEEE Transactions on Engineering Management
• Journal Article: C. Chin, P. Lee, P. Wang, G. Kleinman (2007). Does Innovation Matter to Conference Calls?. IEEE Transactions on Engineering Management
• Journal Article: C. Chin, G. Kleinman, P. Lee, M. Lin (2006). Corporate Ownership Structure and Accuracy and Bias of Mandatory Earnings Forecast: Evidence from Taiwan. Journal of International Accounting Research
• Journal Article: C. Chin, P. Lee, G. Kleinman, P. Chen (2006). IPO Anomalies and Innovation Capital. Review of Quantitative Finance and Accounting
• Journal Article: Y. Wang, P. Lee, C. Chin, G. Kleinman (2005). The Impact of Financial Forecasts Regulation on IPO Anomalies: Evidence from Taiwan. Journal of Financial Regulation and Compliance
• Journal Article: A. Anandarajan, L. Goodman, G. Kleinman, D. Palmon (2004). The International Implications of US Research on Going Concern Opinions. ICFAI Journal of Accounting Research
• Journal Article: P. Lee, G. Kleinman, A. Anandarajan (). Do the Tournament Incentives of Executive Compensation Matter to ESG Performance?. International Journal of Disclosure and Governance
• Journal Article: Z. Hu, Y. Li, B. Lin, G. Kleinman (2023). The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firms. Managerial Auditing Journal
• Journal Article: G. Kleinman, D. Palmon (2022). A Values-Based Approach to Understanding Corporate-Stakeholder Interactions. Group Decision and Negotiation
• Journal Article: Z. Hu, Y. Li, B. Lin, G. Kleinman (2022). The Impact of Key Audit Matter Reporting on Analyst Forecast Accuracy and Forecast Dispersion: Evidence from Chinese Listed Firms. Managerial Auditing Journal
• Journal Article: D. Palmon, G. Kleinman, A. Medinets (2022). Giving Shareholders Real Rights, Reducing Excessive Executive Pay, and Reducing the One-Size-Fits-All Regulation. RUTGERS BUSINESS REVIEW
• Book: A. Anandarajan, G. Kleinman (2021). 2nd EDITION: International Auditing Standards in the US: Comparing and Understanding Standards for ISA and PCAOB. Business Expert Press
• Journal Article: A. Peterson, G. Kleinman, R. Bloch (2021). Funding Implications of the Single Audit. Journal of Government Financial Management
• Journal Article: A. , G. Kleinman, R. Bloch (2021). Mind the Gap: Examining the Gap Between Accounting Academics and Practitioners. Tennessee CPA Journal
• Journal Article: S. Chiang, G. Kleinman, P. Lee (2020). The Effect of Auditor Industry Specialization and Board Independence on the Cash Flow Reporting Classification Choices under IFRS. International Journal of Accounting and Information Management
• Journal Article: S. Shiang, G. Kleinman, P. Lee (2020). The Effect of Auditor Industry Specialization and Corporate Governance on the Cash Flow Reporting Classification Choices under IFRS. International Journal of Accounting and Information Management
• Journal Article: G. Kleinman, P. Strickland, A. Anandarajan (2020). Why do Auditors Fail to Identify Fraud? An Exploration. Journal of Forensic and Investigative Accounting
• Journal Article: P. Lee, G. Kleinman, C. Kuei (2020). Using Text Analytics to Apprehend Urban Sustainability Development. . Sustainable Development
• Journal Article: S. Andel, S. Kessler, S. Pindek, G. Kleinman, P. Spector (2019). Is cyberloafing More Complex than we Originally Thought? Cyberloafing as a Coping Response to Worklplace Aggression Exposure. Computers in Human Behavior
• Journal Article: S. Kessler, S. Pindek, S. Andel, G. Kleinman, P. Spector (2019). Information security climate and the assessment of information security risk among healthcare employees. Health Informatics Journal
• Journal Article: S. Kessler, S. Pindek, G. Kleinman, S. Andel, P. Spector (2019). INFORMATION SECURITY CLIMATE AND THE ASSESSMENT OF INFORMATION SECURITY RISK AMONG HEALTHCARE WORKERS. Health Informatics Journal
• Journal Article: G. Kleinman, B. Lin, R. Bloch (2019). Accounting enforcement in a national context: an international study. International Journal of Disclosure and Governance
• Journal Article: K. Lawrence, G. Kleinman, S. Lawrence (2017). Predictive Analytical Model of the CEO Compensation of Major US Corporate Insurance Companies. Contemporary Perspectives in Data Mining
• Journal Article: G. Kleinman, B. Lin (2017). Audit Regulation in an International Setting: Testing the Impact of Religion, Culture, Market Factors and Legal Code on National Regulatory Efforts. International Journal of Disclosure and Governance
• Journal Article: R. Bloch, G. Kleinman, A. Peterson (2017). Can Gown help Town? Exploring the “gap” between accounting practice and academia and providing a theory for why it exists. Advances in Public Interest Accounting
• Journal Article: G. Kleinman, K. Kuei, P. Lee (2017). Using Formal Concept Analysis to Examine Water Disclosure in Corporate Social Responsibility Reports. Corporate Social Responsibility and Environmental Management
• Journal Article: S. Chiang, G. Kleinman, P. Lee (2017). Do non-staggered board elections matter to earnings quality and the value relevance of earnings and book value?. Review of Accounting and Finance
• Journal Article: K. Lawrence, G. Kleinman, S. Lawrence (2016). Forecasting the Operating Income of Metlife. Advances in Business and Management Forecasting
• Journal Article: G. Kleinman, P. Strickland, A. Anandarajan (2016). The Accounting Court: Some Speculations on Why Not?. Group Decisions and Negotiations
• Book: A. Anandarajan, G. Kleinman (2015). International Auditing Standards in the United States: Comparing and Understanding Standards for ISA and PCAOB . Business Expert Press
• Book Chapter: K. Lawrence, G. Kleinman, S. Lawrence (2015). A Clustering Analysis of Five-Star Morningstar Ruled Moderate Asset Allocation Funds. Contemporary Perspectives in Data Mining
• Journal Article: T. Coville, G. Kleinman (2015). Independent Directors and Dividend Payouts in the Post Sarbanes-Oxley Era. Advances in Public Interest Accounting
• Conference Proceedings: G. Kleinman, B. Lin (2015). Audit and Accounting Quality in an International Setting: Impact of Religion, Culture, Income and Legal Code on National Regulatory Efforts. Mid-Atlantic Regional Meeting, American Accounting Association
• Journal Article: K. Lawrence, G. Kleinman, S. Lawrence (2014). Forecasting the Net Asset value of a Mutual Fund (PRWCX) . Advances in Business and Management Forecasting
• Book Chapter: K. Lawrence, G. Kleinman, S. Lawrence (2015). Time Series Models to Predict the NAV of an Asset Allocation Mutual Fund VWELX. Handbook of Financial Econometrics and Statistics/Springer
• Journal Article: G. Kleinman, D. Palmon, K. Yoon (2014). The Relationship of Cognitive Effort, Information Acquisition Preferences and Risk to Simulated Auditor-Client Negotiation Outcomes. Group Decisions and Negotiations
• Journal Article: G. Kleinman, B. Lin, D. Palmon (2014). Audit Quality: Cross-National Comparison of Regulatory Regimes.. Journal of Accounting, Auditing and Finance
• Journal Article: K. Lawrence, G. Kleinman, S. Lawrence, R. Klimberg (2013). Macro Econometric Models to predict the NAV of an asset allocation fund, VWELX. Advances in Business Management Forecasting/Emerald
• Journal Article: C. Chin, Y. Chen, P. Lee, G. Kleinman (2013). The Effects of Legal Protections and Control-Ownership Divergences on Investor Perceptions of Foreign Earnings. Journal of Financial Regulation and Compliance/Emerald
• Journal Article: A. Anandarajan, G. Kleinman, D. Palmon (2012). Is NAS a Suitable Proxy for Auditor Independence in the Post SOX Period?. Research in Accounting Regulation
• Journal Article: R. Bloch, K. Hunter, G. Kleinman (2024). The Falling House of Wirecard. Issues in Accounting Education
• Journal Article: S. Chiang, G. Kleinman, P. Lee (2023). The Effect of Key Audit Matters on the Association of Credit Risk and Earnings Quality. Managerial Auditing Journal

Honors & Awards

• University Authors (inclusion) 2014, Montclair State University (April 2011)
• Merit Increase, Robert Morris University ( 2006)
• Bright Ideas Award for The Use of Goal Programming to Improve the Efficiency of Audit Sampling., Seton Hall University and NJ Pro (October 2001)
• University Authors (inclusion) 2011, Montclair State University (April 2011)
• University Authors (inclusion) 2015, Montclair State University (April 2015)
• Bright Ideas Award for Audit Quality: A Cross-National Comparison of Regulatory Regimes, Stillman School of Business of Seton Hall and NJ Pro Foundation (October 2015)
• University Authors (inclusion) 2016, Montclair State University (April 2016)