University of Calgary

Raj Mashruwala

  • Associate Professor
  • Faculty - Accounting

Currently Teaching


Raj is an associate professor in the accounting area and joined the Haskayne School of Business in 2012. He received his PhD from the University of Texas at Dallas. Prior to joining Haskayne, Raj held academic positions at Washington University in St. Louis and at the University of Illinois at Chicago. Raj currently teaches management accounting courses at the undergraduate, MBA, and PhD levels. His research interests are also in the area of management accounting, specifically in issues related to performance measurement, cost behavior, and earnings management. Raj has published his research in journals such as Contemporary Accounting Research, Review of Accounting Studies, Journal of Management Accounting Research, Journal of Accounting Auditing and Finance, and European Accounting Review.

Selected Publications

“Implications of Cost Behavior for Analysts’ Earnings Forecasts” with M. Ciftci and D. Weiss. Journal of Management Accounting Research, Forthcoming, 2015.

“The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior” with R. Banker, D. Byzalov, and M. Ciftci. Journal of Management Accounting Research, December 2014.

 “Value Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale: The US Evidence” with M.Ciftci and M. Darrough. European Accounting Review, June 2014.

 “The Impact of a Heterogeneous Accrual-generating Process on Empirical Accrual Models,” with N. Dopuch, C. Seethamraju, and T. Zach. Journal of Accounting, Auditing and Finance, July 2012.

 “The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data,” with D. Cohen and T. Zach. Review of Accounting Studies, December 2010.

 “The Moderating Role of Competition in the Relationship between Nonfinancial Measures and Financial Performance,” with R. Banker. Contemporary Accounting Research, Fall 2007.

 “Was The Bell System a Natural Monopoly? An Application of Data Envelopment Analysis,” with H. Chang. Annals of Operations Research, July 2006.


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Haskayne School of Business

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Scurfield Hall,
2500 University Dr NW,
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