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Research

• Exploration of the ethical and worldview components of the PwC-Australia epic ethics fail when key PwC Australian personnel leaked confidential information about planned Australian government tax policy to clients.
• I have recently developed a database of cybersecurity failure 10K admissions which I intend to link to other data on financial reporting by the firm. It is important to understand whether and how badly cybersecurity failures impact firm financial and market performance.
• Using recently acquired AUDITANALYTICS data, I and a colleague from another university intend to examine the association between abnormal audit fees and audit procedures (i.e audit efforts) using data from issued critical audit matters audit reports (US). Both textual analysis and sentiment analyses will be performed in this endeavor.
• Development of one or more educational cases based on the purported Wirecard revenue fraud allegations. The cases have involve auditing, IFRS financial reporting, and international business management. With R. Bloch.
• Errata: I plan to further explore the area of international accounting research, an area in which I have published much. While my current plans are rudimentary, I believe that it is important to examine the evolving field of international auditing regulation beyond my current Wirecard effort. I remain interested in the history of controversies that surround the operations of the United Kingdom’s ineffectual Financial Conduct Authority, a key regulator of financial reporting in the United Kingdom. While I have no concrete plans, the idea of doing a compare and contrast effort with some counterpart regulator in another Anglo-Saxon nation (to avoid language issues) remains of great appeal.

Professional Experience

• Lecturer, Rutgers Business School (2011 - 2023)
• Visiting International Scholar, Soochow University (Taipei, Taiwan) (2015 - 2015)
• Part-Time Lecturer; PwC Professor of Forensic Accounting, Rutgers Business School (2006 - 2010)
• Professor of Accounting, Touro College, Graduate School of Business (2006 - 2010)
• Professor of Accounting, Robert Morris University (2005 - 2006)
• Visiting Associate Professor, Kean University (2004 - 2005)

Consulting

• Training/Education, Rutgers University. (July 2011 - August 2011). Developed outcomes and implemented learning assessment scheme for Summer 2011 graduate accounting classes.
• Academic, Rutgers University. (July 2011 - Present). - Consultant to Rutgers University Department of Accounting and Information Systems - Engaged to conduct course assessment design and implementation for AACSB purposes

Honors & Awards

• University Authors (inclusion) 2016, Montclair State University (April 2016)
• 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) 2014, Montclair State University (April 2011)
• Merit Increase, Robert Morris University ( 2006)
• 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)

Refereed Published Articles

• G. Kleinman (1995). Testing ethics: A research report. CPA Journal
• G. Kleinman, L. Hoffman (1994). Individual and Group in Group Problem Solving: The Valence Model Redressed. Human Communications Research
• G. Kleinman, A. Anandarajan, K. Lawrence (1999). Defined contribution plans and pension planning: An empirical analysis. Journal of Pension Planning and Compliance
• G. Kleinman (1999). The Accounting Education Change Assessment Process: A Research Report. Accounting Educators' Journal
• G. Kleinman, G. Farrelly (1999). The Work Values of Accounting Students. Journal of Appled Business Research
• 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
• 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
• G. Kleinman, G. Farrelly (1996). A comment on the accountability of the accounting profession. Journal of Applied Business Research
• P. Lee, G. Kleinman (2003). Statistical Choices and Apparent Work Outcomes in Auditing. Journal of Managerial Psychology
• 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
• K. Lawrence, G. Kleinman (2001). The Use of Goal Programming to Improve the Efficiency of Audit Sampling. Advances in Mathematical Programming and Financial Planning
• , G. Kleinman, K. Lawrence (2001). Understanding the Economic and Demographic Factors Driving Freight Movement by Rail. Advances in Business and Management Forecasting
• G. Kleinman, D. Palmon (2000). A Negotiation-Oriented Model of Auditor-Client Relationships. Group Decisions and Negotiations
• 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
• G. Kleinman (2000). ). Investors’ Expectations and the Corporate Information Disclosure Gap: A Perspective. Research in Accounting Regulation
• G. Kleinman, A. Anandarajan (1999). The Usefulness of Off-Balance Sheet Variables as Predictors of Auditors’ Going Concern Opinions: An Empirical Analysis.
• 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
• A. Anandarajan, L. Goodman, G. Kleinman, D. Palmon (2004). The International Implications of US Research on Going Concern Opinions. ICFAI Journal of Accounting Research
• 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
• 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
• G. Kleinman, B. Lin, D. Palmon (2014). Audit Quality: Cross-National Comparison of Regulatory Regimes.. Journal of Accounting, Auditing and Finance
• 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
• 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
• A. Anandarajan, G. Kleinman, D. Palmon (2012). Is NAS a Suitable Proxy for Auditor Independence in the Post SOX Period?. Research in Accounting Regulation
• 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
• 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
• G. Kleinman, A. Anandarajan (2011). The Impact of Cognitive Biases on Fraudulent Behavior: The Leeson Case. The International Journal of Behavioral Accounting and Finance
• 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
• 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
• K. Lawrence, D. Pai, G. Kleinman (2009). Bankruptcy Prediction in Retail Industry Using Logistic Regression. Applications of Management Science
• 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
• 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
• G. Kleinman, D. Hossain (2009). Issue networks, value structures and the formulation of accounting standards . Group Decisions and Negotiations
• K. Chan, G. Kleinman, P. Lee (2009). The Impact of S-OX 404 on Internal Control Remediation. International Journal of Accounting and Information Management
• A. Anandarajan, G. Kleinman, D. Palmon (2008). Auditor Independence Revisited: The Effects of SOX on Auditor Independence. International Journal of Disclosure and Governance
• 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
• C. Chin, P. Lee, P. Wang, G. Kleinman (2007). Does Innovation Matter to Conference Calls?. IEEE Transactions on Engineering Management
• 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
• C. Chin, P. Lee, G. Kleinman, P. Chen (2006). IPO Anomalies and Innovation Capital. Review of Quantitative Finance and Accounting
• 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
• K. Lawrence, G. Kleinman, S. Lawrence (2014). Forecasting the Net Asset value of a Mutual Fund (PRWCX) . Advances in Business and Management Forecasting
• A. Peterson, G. Kleinman, R. Bloch (2021). Funding Implications of the Single Audit. Journal of Government Financial Management
• A. , G. Kleinman, R. Bloch (2021). Mind the Gap: Examining the Gap Between Accounting Academics and Practitioners. Tennessee CPA Journal
• 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
• 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
• G. Kleinman, P. Strickland, A. Anandarajan (2020). Why do Auditors Fail to Identify Fraud? An Exploration. Journal of Forensic and Investigative Accounting
• P. Lee, G. Kleinman, C. Kuei (2020). Using Text Analytics to Apprehend Urban Sustainability Development. . Sustainable Development
• 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
• 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
• 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
• G. Kleinman, B. Lin, R. Bloch (2019). Accounting enforcement in a national context: an international study. International Journal of Disclosure and Governance
• 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
• 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
• 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
• 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
• 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
• K. Lawrence, G. Kleinman, S. Lawrence (2016). Forecasting the Operating Income of Metlife. Advances in Business and Management Forecasting
• G. Kleinman, P. Strickland, A. Anandarajan (2016). The Accounting Court: Some Speculations on Why Not?. Group Decisions and Negotiations
• T. Coville, G. Kleinman (2015). Independent Directors and Dividend Payouts in the Post Sarbanes-Oxley Era. Advances in Public Interest Accounting
• 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
• 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
• G. Kleinman, D. Palmon (2022). A Values-Based Approach to Understanding Corporate-Stakeholder Interactions. Group Decision and Negotiation
• 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

Published Proceedings

• G. Kleinman, B. Lin (5s). 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

Books & Chapters

• G. Kleinman, D. Palmon (2001). Auditor-Client Relationships: A Multi-Faceted Analysis. Markus Weiner, Inc.
• 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
• G. Kleinman, J. Warren, L. Puncel (2010). Knowledge Based Audits of Public Entities- A Guide to PCAOB and SEC Standards . Commerce Clearing House
• 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
• A. Anandarajan, G. Kleinman (2015). International Auditing Standards in the United States: Comparing and Understanding Standards for ISA and PCAOB . Business Expert Press
• K. Lawrence, G. Kleinman, S. Lawrence (2015). A Clustering Analysis of Five-Star Morningstar Ruled Moderate Asset Allocation Funds. Contemporary Perspectives in Data Mining
• A. Anandarajan, G. Kleinman (2021). 2nd EDITION: International Auditing Standards in the US: Comparing and Understanding Standards for ISA and PCAOB. Business Expert Press