View Profile Page

Faculty/Staff Login:
NetID: Password:

Research

• 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.
• 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.
• With D. Palmon of Rutgers. Conceptual paper explores taxation of business as a revenue-raising medium, are there alternatives
• With D. Palmon. Point-counterpoint potential problems for firms that seek to effectuate high levels of E and S and G simultaneously. A conceptual paper.

Professional Experience

• Part-Time Lecturer, Rutgers Business School (2011 - Present)
• 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 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) 2015, Montclair State University (April 2015)
• University Authors (inclusion) 2011, Montclair State University (April 2011)
• 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)

Refereed Published Articles

• G. Kleinman, D. Palmon (2022). A Values-Based Approach to Understanding Corporate-Stakeholder Interactions. Group Decision and Negotiation
• 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
• 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
• C. Shiang, P. Lee, G. Kleinman (2017). Do Non-Staggered Board Elections Matter to Earnings Quality and the Value Relevance of Earnings and Book Value?. Review of Accounting and Finance
• 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
• K. Lawrence, G. Kleinman, S. Lawrence (2014). Forecasting the Net Asset value of a Mutual Fund (PRWCX) . Advances in Business and Management Forecasting
• 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
• 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
• 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
• 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
• 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

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

• A. Anandarajan, G. Kleinman (2021). 2nd EDITION: International Auditing Standards in the US: Comparing and Understanding Standards for ISA and PCAOB. Business Expert Press
• 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
• 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
• G. Kleinman, J. Warren, L. Puncel (2010). Knowledge Based Audits of Public Entities- A Guide to PCAOB and SEC Standards . Commerce Clearing House
• 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