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Profile Detail

Indrarini Laksmana

Associate Professor

Indrarini (Rini) Laksmana received her Ph.D. from Georgia State University in 2004. Her research interests focus on examining accounting-related managerial decisions and their relationship with executive compensation, corporate governance, and earnings quality.  Her research has been published in Contemporary Accounting Research, Journal of Accounting and Public Policy, Journal of Business Ethics, Advances in Accounting, and Review of Quantitative Finance and Accounting, among others.  She received the Best Paper Award from the Ohio Region of the American Accounting Association in 2005. 

Dr. Laksmana teaches Cost Accounting, Managerial Accounting and Financial Accounting for MBA, and Ph.D. Seminar in Managerial Accounting.  She is a twice recipient of the Beta Alpha Psi and Accounting Association's Professor of the Year Award, in 2009 and 2012.  She is the 2013 recipient of the College of Business Administration's Paul L. Pfeiffer Professional and Creative Teaching Award.  She worked in public accounting before pursuing her graduate degrees and is a Certified Public Accountant (CPA).

Scholarly, Creative & Professional Activities


Harjoto, M. A., I. Laksmana, and R. Lee.  2014.  Board Diversity and Corporate Social Responsibility. Journal of Business Ethics, forthcoming.

Laksmana, I., and Y. Yang.  2014. Product Market Competition and Earnings Management: Evidence from Discretionary Accruals and Real Activity Manipulation.  Advances in Accounting (incorporating Advances in International Accounting) 30, 263-275.

Laksmana, I., W. Tietz, and Y. Yang.  2012.  Compensation Discussion and Analysis (CD&A): Readability and Management Obfuscation.  Journal of Accounting and Public Policy 31 (2): 185-203.

Morris, J., and I. Laksmana. 2010. Measuring the Impact of Enterprise Resource Planning (ERP) Systems on Earnings Management. Journal of Emerging Technologies in Accounting 7, 47-71. 

Cao, J., and I. Laksmana. 2010. The Effect of Capital Market Pressures on the Association between R&D Spending and CEO Option Compensation. Review of Quantitative Finance and Accounting 34 (2): 273-300. 

Laksmana, I. , and Y. Yang. 2009. Corporate Citizenship and Earnings Attributes. Advances in Accounting (incorporating Advances in International Accounting) 25 (1): 40-48.  

Laksmana, I. 2008. Corporate Board Governance and Voluntary Disclosure of Executive Compensation Practices.Contemporary Accounting Research 25 (4): 1147-1182.

Laksmana, I., and W. Tietz. 2008.  Temporal, Cross-Sectional, and Time Lag Analyses of Managerial and Cost Accounting Textbooks.  Accounting Education: An International Journal 17 (3): 291-312.

Sriram, R. S., and I. Laksmana. 2008. Relevance and Usefulness of Corporate Web Site Disclosure Practices. In Innovative Technologies for Information Resources Management (Advances in Information Resources Management, Vol. 7), Chapter 18, p. 316-333, Information Science Reference - IGI Global.

Brown, L. D., and I. Laksmana.  2007. Accounting Ph.D. Program Graduates: Affiliation Performance and Publication Performance.  Review of Quantitative Finance and Accounting 29 (3): 285-313.

Sriram, R. S., and I. Laksmana. 2006. Corporate Website Reports: Some Evidence on Relevance and Usefulness. Information Resources Management Journal 19 (July-September): 1-17.

Brown, L. D., and I. Laksmana. 2004.  Ranking Accounting Ph.D. Programs and Faculties using Social Science Research Network Downloads. Review of Quantitative Finance and Accounting 22 (3): 249-266.

Research Areas
  • Corporate Governance
  • Voluntary and Executive Compensation Disclosure
  • Earnings Quality
Indrarini Laksmana
Department of Accounting
Phone: 330-672-1119