Sridhar Ramamoorti

Dr. Sri Ramamoorti is an Associate Professor in the Department of Accounting and teaches financial and managerial accounting, fraud and forensic accounting as well as accounting and business ethics. Possessing a blended academic-practitioner background, he was previously on the faculties of the University of Illinois and Kennesaw State University, worked as a principal at Andersen Worldwide, was National EY SOX Advisor, and as a corporate governance partner with Grant Thornton.

He has published in academic journals such as Management Science, Journal of Management Accounting Research, Journal of Information Systems, and Issues in Accounting Education, as well as in practitioner journals such as The CPA Journal, Internal Auditor, and Strategic Finance. He is a member of the editorial board of the Journal of Information Systems as well as The CPA Journal.  A former member of the Standing Advisory Group of the PCAOB, he has served on the Board of Trustees for both the Institute of Internal Auditors (IIA) and Financial Executives International (FEI) Research Foundations. He has regularly presented at AAA Annual meetings, and at several professional conferences.

• ACC 200 - Intro to Accounting
• ACC 201 - Accounting Information for Business Decisions I
• ACC 207 - Introduction to Financial Accounting
• ACC 208 - Introduction to Managerial Accounting
• ACC 300A - Principles of Financial Accounting
• ACC 300B - Principles of Managerial Accounting
• ACC 602B - Fraud Examination
• ACC 609A - Special Topics in Accounting
• ACC 701 - Professional Speakers Forum
• ACC 702 - Accounting and Business Ethics
• ACC 704 - Ethics, Governance, and Accountability
• MBA 500 - Intro to Financial Accounting
• MBA 501 - Intro to Mangerial Accounting
• MBA 792 - Performance Measurement & Control Systems Perspective

• Ph.D., 1995, The Ohio State University
• ABD/M.A. (Accounting), 1992, The Ohio State University
• BComm., 1984, H.R. College of Commerce, Bombay University
• Diploma, Mathematics & Statistics, 1982, S.I.E.S. Institute, Bombay University

• Chartered Accountant, India, 1986-present
• CPA (Ohio), 1989-present
• Certified Internal Auditor (CIA), 1998-present
• Certified Fraud Examiner (CFE), 1995-present

• President, GRC Metrix LLC, 2024-present
• Managing Principal & CEO, Behavioral Forensics Group, LLC, 2015-present
• Almost 15 years of post-Ph.D. professional experience with Andersen, Ernst & Young, Grant Thornton, and Infogix (now Precisely).

• Introductory financial and managerial accounting
• Fraud examination and forensic accounting
• Accounting and business ethics
• Corporate governance, risk management, controls and compliance

• Auditing standards and regulation, esp. ICFR and cyber-security
• Psychology of fraud (behavioral forensics); psychological safety, culture, and Whistleblowing
• Blockchain and internal control, fraud, and the ethics of smart contracts
• Enterprise risk management (ERM) and Environmental, Social and Governance (ESG) metrics and accountability
• Future of accounting education: mindsets vs. skillsets, hard and soft skills, etc.

• Travel
• Reading
• Chess

• With 1995 Ph.D. in psychology, became the first U.S. Certified "Psychological" Accountant (CPA)!
• My co-authored work on "Velocity of Risk" (VoR)--Ramamoorti, Wanserski & Stover (2019) in Internal Auditor--has been cited by NASA scientists, Lengyel, Mazzuchi, & Vesely (2023) in the Journal of Space Safety Engineering “Establishing risk matrix standard criteria for use in the continuous risk management process” 22 May 2023 (how did accountants come to be acknowledged by rocket scientists?)

• Ramamoorti, S., Dorrell, Darrell D., and Masten, Lari, B. (2026). Values, Morals and Ethics in the Age of AI. (Part I) The Value Examiner (Jan/Feb 2026). National Association of Certified Valuators and Analysts (NACVA), Salt Lake City, Utah.
• Ramamoorti, S., Masten, Lari, B., & Dorrell, Darrell D. (2026). The Intelligence May Be Artificial But the Liability is Human. (Part II). The Value Examiner (Jan/Feb 2026). National Association of Certified Valuators and Analysts (NACVA), Salt Lake City, Utah.
• Campbell, C.A., Ramamoorti, S. & Calderon, T. G. 2023. Automation Bias and the “Goldilocks Effect” in Auditing Blockchain, Journal of Emerging Technologies in Accounting, 20 (2): 29–53. https://doi.org/10.2308/JETA-2022-062
• Mintchik, N., Ramamoorti, S. & Gramling, A.A. 2021. Mindsets as an Enhancement of 21st Century Accounting Education, 36 (4): 87–118.

• Burns, J.E., A. Steele, E.E. Cohen, and S. Ramamoorti. 2020. Blockchain and Internal Control: The COSO Perspective. Released on August 4, 2020. Available at https://www.coso.org/blockchain-and-ic
• Balakrishnan, R., Matsumura, E. M., and Ramamoorti, S. 2019. Finding Common Ground: COSO's Control Frameworks and the Levers of Control. Journal of Management Accounting Research 31(1):63-83.
• Ramamoorti, S. 2018. Discussant Response to Commentary by Nolder and Palmrose, “Economic Analysis of Proposed PCAOB Standards: Finding a Path Forward” Accounting Horizons 32 (2): 201-209.
• Ramamoorti, S., D.L. Baskin Jr, and G.W. Krull Jr. 2017. The Gresham's law of measurement and audit quality indicators: Implications for policy making and standard-setting. Research in Accounting Regulation 29(1):79-89.
• Hermanson, D. R., S.E. Justice, S. Ramamoorti, and R.A. Riley, Jr. 2017. Unique characteristics of predator frauds. Journal of Forensic Accounting Research 2(1):A31-A48.