Dr. Gary Kleinman

Associate Professor | Accounting & Finance | Feliciano School of Business


Telephone: 9736555442

Office: Feliciano School of Business, 361


Dr. Gary Kleinman is an Associate Professor of Accounting. In the course of his career teaching Accounting, he has taught courses in Auditing, Information Technology Auditing, Forensic Accounting, Intermediate Accounting, Advanced Accounting, and Financial and Managerial Accounting. His principles areas of research are mainly in the areas of auditor independence, individual and group decision making in auditing, international accounting research, and standard setting in accounting. Prior to the School of Business, he taught at the Touro Graduate School of Business, and as the Pricewaterhouse Coopers Professor of Forensic Accounting for the Rutgers School of Business.

Dr. Kleinman has co-authored two books, one an academic book on auditor-client relationships and the other in PCAOB and SEC rules for auditing. Dr. Kleinman holds a PhD in Management, MBA in Finance and BA in Economics from Rutgers University. He has also co-authored over 30 refereed journal articles.

Areas of Expertise

Auditor independence, auditor-client relationships; international auditing regulation.


  • Ph D, Management, 1992, Rutgers State University of New Jersey
  • MBA, Finance, 1982, Rutgers State University of New Jersey
  • BA, Economics, 1980, Rutgers State University of New Jersey

Refereed Publications

  • Kleinman G., Lin B., (2016). 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.14 (1). (pp. 62-94).
  • Kleinman G., Palmon D., Yoon K., (2014). The Relationship of Cognitive Effort, Information Acquisition Preferences and Risk to Simulated Auditor-Client Negotiation Outcomes. Springer (INFORMS). Group Decisions and Negotiations.24 (6). (pp. 1319-1342).
  • Kleinman G., Lin B., Palmon D., (2014). Audit Quality: Cross-National Comparison of Regulatory Regimes.. . Journal of Accounting, Auditing and Finance.29 (1). (pp. 61-87).
  • Lawrence D. K., Kleinman G., Lawrence S., Klimberg R., (2013). Macro Econometric Models to predict the NAV of an asset allocation fund, VWELX. . Advances in Business Management Forecasting/Emerald.9 (pp. 115-133).
  • Chin C., Chen Y., Lee P., Kleinman G., (2013). The Effects of Legal Protections and Control-Ownership Divergences on Investor Perceptions of Foreign Earnings. . Journal of Financial Regulation and Compliance/Emerald.21 (2). (pp. 165-187).
  • Anandarajan A., Kleinman G., Palmon D., (2012). Is NAS a Suitable Proxy for Auditor Independence in the Post SOX Period?. . Research in Accounting Regulation.24 (2). (pp. 105-111).
  • Chin C., Chen . Y., Lee P., Kleinman G., (2012). The Relationship of Development Status of Investee Countries and Investor Perceptions of Foreign Earnings. . International Business and Economics Research.11 (7). (pp. 785-794).
  • Kleinman G., Anandarajan A., Palmon D., (2012). Who’s to judge? Understanding issues of auditor independence vis à vis judicial independence. . Accounting, Economics and Law: A Convivium.2 (1). (pp. ONLINE).
  • Kleinman G., Anandarajan A., (2011). The Impact of Cognitive Biases on Fraudulent Behavior: The Leeson Case. . The International Journal of Behavioral Accounting and Finance.2 (1). (pp. 40-55).
  • Coville T., Kleinman G., (2011). Post Sarbanes-Oxley Changes in the Composition of Boards: Have they impacted spending for audit services?. . International Journal of Disclosure and Governance.9 (1). (pp. 36-51).
  • Kleinman G., Anandarajan A., Medinets A., Palmon D., (2010). A Theoretical model of cognitive and related factors that affect perceived auditor independence. . International Journal of Behavioral Accounting and Finance.1 (3). (pp. 239-267).
  • Lawrence K., Pai D., Kleinman G., (2009). Bankruptcy Prediction in Retail Industry Using Logistic Regression. . Applications of Management Science.13 (pp. 61-69).
  • Kleinman G., Palmon D., (2009). Procedural Instrumentality and Audit Group Judgement: An exploration of the impact of cognitive fallibility and ability differences. . Group Decisions and Negotiations.18 (2). (pp. 147-168).
  • Kleinman G., Hossain D., (2009). Issue networks, value structures and the formulation of accounting standards. . Group Decisions and Negotiations.18 (1). (pp. 5-26).
  • Chan K., Kleinman G., Lee P., (2009). The Impact of S-OX 404 on Internal Control Remediation. . International Journal of Accounting and Information Management.17 (1). (pp. 53-65).
  • Chin C., Chen Y., Kleinman G., Lee P., (2009). Corporate Governance and Innovation: Evidence from Taiwan's Electronics Industry. . Journal of Accounting, Auditing, and Finance.24 (1). (pp. 145-175).
  • Anandarajan A., Kleinman G., Palmon D., (2008). Auditor Independence Revisited: The Effects of SOX on Auditor Independence. . International Journal of Disclosure and Governance.5 (2). (pp. 112-125).
  • Anandarajan A., Kleinman G., Palmon D., (2008). Novice and Expert Judgement In The Presence of Going Concern Uncertainty: The influence of Heuristic Biases and Other Relevant Factors. . Managerial Auditing Journal.23 (4/5). (pp. 345-366).
  • Chin C., Lee P., Wang P., Kleinman G., (2007). Does Innovation Matter to Conference Calls?. . IEEE Transactions on Engineering Management.54 (4). (pp. 1-14).
  • Chin C., Kleinman G., Lee P., Lin M., (2006). Corporate Ownership Structure and Accuracy and Bias of Mandatory Earnings Forecast: Evidence from Taiwan. . Journal of International Accounting Research.5 (2). (pp. 41-62).
  • Chin C., Lee P., Kleinman G., Chen P., (2006). IPO Anomalies and Innovation Capital. . Review of Quantitative Finance and Accounting.27 (1). (pp. 67-91).
  • Wang Y., Lee P., Chin C., Kleinman G., (2005). The Impact of Financial Forecasts Regulation on IPO Anomalies: Evidence from Taiwan. . Journal of Financial Regulation and Compliance.13 (2). (pp. 146-166).
  • Anandarajan A., Goodman L., Kleinman G., Palmon D., (2004). The International Implications of US Research on Going Concern Opinions. . ICFAI Journal of Accounting Research.III (1). (pp. 33-58).
  • Kleinman G., Palmon D., Lee P., (2003). The Effects of Personal and Group Level Factors on the Outcomes of Simulated Auditor-Client Teams. . Group Decisions and Negotiations.12 (pp. 57-84).
  • Lee P., Kleinman G., (2003). Statistical Choices and Apparent Work Outcomes in Auditing. . Journal of Managerial Psychology.18 (2). (pp. 105-125).
  • Lawrence D. K., Kleinman G., (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.3 (1).
  • Lawrence D. K., Kleinman G., (2001). The Use of Goal Programming to Improve the Efficiency of Audit Sampling. . Advances in Mathematical Programming and Financial Planning.6 (pp. 115-124).
  • Kleinman G., Lawrence D. K., (2001). Understanding the Economic and Demographic Factors Driving Freight Movement by Rail. . Advances in Business and Management Forecasting.3 (pp. 37-43).
  • Kleinman G., Palmon D., (2000). A Negotiation-Oriented Model of Auditor-Client Relationships. . Group Decisions and Negotiations.Winter 2000 (pp. 17-45).
  • Kleinman G., (2000). Decision-making differences between Big 6 and non-Big 6 auditing firms: The implications for the internal auditing function. . Managerial Auditing Journal.6 (6). (pp. 295-305).
  • Kleinman G., (2000). ). Investors’ Expectations and the Corporate Information Disclosure Gap: A Perspective. . Research in Accounting Regulation.14 (pp. 1-20).
  • Kleinman G., Anandarajan A., (1999). The Usefulness of Off-Balance Sheet Variables as Predictors of Auditors’ Going Concern Opinions: An Empirical Analysis. . .
  • Lawrence K., Lawrence S., Kleinman G., (1999). A Multicriteria Approach to Performance Measurement in Hospitals: A Data Envelopment Analysis Approach. . Advances in Mathematical Programming and Financial Planning.5 (pp. 195-200).
  • Kleinman G., Anandarajan A., Lawrence K., (1999). Defined contribution plans and pension planning: An empirical analysis. . Journal of Pension Planning and Compliance.24 (4). (pp. 32-48).
  • Kleinman G., (1999). The Accounting Education Change Assessment Process: A Research Report. . Accounting Educators' Journal.11 (pp. 1-46).
  • Kleinman G., Farrelly G., (1999). The Work Values of Accounting Students. . Journal of Appled Business Research.15 (1). (pp. 59-68).
  • Kleinman G., Lawrence K., Anandarajan A., (1998). What makes successful defined benefit pension plans? An empirical look at pension plan characteristics. . Journal of Pension Planning and Compliance.15 (1). (pp. 59-68).
  • Kleinman G., Anandarajan A., Lawrence K., (1998). ). An Analysis of the Move Towards Defined Contribution Pension Plans: Are the Rewards Commensurate with the Risks?. . Journal of Pension Planning and Compliance.25 (2). (pp. 61-89).
  • Kleinman G., Farrelly G., (1996). A comment on the accountability of the accounting profession. . Journal of Applied Business Research.12 (2). (pp. 75-82).
  • Kleinman G., (1995). Testing ethics: A research report. . CPA Journal. (pp. 51).
  • Kleinman G., Hoffman R. L., (1993). Individual and Group in Group Problem Solving: The Valence Model Redressed. . Human Communications Research.21 (1). (pp. 36-59).
  • Kleinman G., Anandarajan A., (). Inattentional blindness and its relevance to teaching forensic accounting and auditing.. . Journal of Accounting Education.29 (1). (pp. 37-49).
  • Kleinman G., Pai D., Lawrence K., (). Short-Term Predictions of the Total Medical Costs of California Counties. . Advances in Business and Management Forecasting.8 (pp. 105-113).

Published Books

  • Lawrence D. K., Kleinman G., Lawrence S., (2015). Time Series Models to Predict the NAV of an Asset Allocation Mutual Fund VWELX. (pp. 2445-2460). . Handbook of Financial Econometrics and Statistics/Springer.
  • Kleinman G., Warren D. J., Puncel L., (2010). Knowledge Based Audits of Public Entities- A Guide to PCAOB and SEC Standards. New York, NY. Commerce Clearing House.
  • Kleinman G., Palmon D., (2001). Auditor-Client Relationships: A Multi-Faceted Analysis. (pp. 136). Princeton, NJ. Markus Weiner, Inc..
  • Kleinman G., Lawrence K., (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.

Awards and Honors

  • University Authors (inclusion) 2016, Montclair State University (2016)
    Applications of Management Science, AMS Series Vol 17 (co-edited with Kenneth Lawrence).
  • Bright Ideas Award for Audit Quality: A Cross-National Comparison of Regulatory Regimes, Stillman School of Business of Seton Hall and NJ Pro Foundation (2015)
    Award for very high quality research issued to 10 research papers per year. It is a very competitive annual award awarded to winning faculty at NJ colleges and universities based on the judged quality of the research.
  • University Authors (inclusion) 2015, Montclair State University (2015)
    My co-authored book, "International Auditing Standards in the US: Comparing and Understanding Standards of the ISA and PCAOB" was included in the University Authors booklet and reception.
  • University Authors (inclusion) 2011, Montclair State University (2011)
    My co-authored book "Knowledge-based Audits of Public Entities: A Guide to PCAOB Standards and SEC Rules" was included in the University Authors booklet and reception.
  • University Authors (inclusion) 2014, Montclair State University (2011)
    My co-edited volume, "Applications of Management Science", volume 16, was included in the University Authors booklet and reception.
  • 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 (2001)
    I and my co-author received a Bright Ideas Award for our article entitled The Use of Goal Programming to Improve the Efficiency of Audit Sampling.


  • Accounting Standards Enforcement in an International Setting:
    Testing the Impact of Cultural, Religious, Political and Legal Environment on National Regulatory Efforts
    with Dr. Betsy Lin and Dr. Rebecca Bloch
    Dr. Lin and I published a theoretical piece on the factors that impinge on international auditing regulation in the Journal of Accounting, Auditing and Finance. This followon article seeks to test our implicit hypotheses on how such macro-level variables as national culture, religion, legal code, and other important values impact accounting regulatory efforts. This paper was just submitted to various conferences and a journal version is in preparation.
  • Audit Regulation in an International Setting-: Testing the Impact of Religion, Culture, Market Factors and Legal Code on National Regulatory Efforts.
    Assuring the quality of international auditing is important in the current, globalized business/economic environment. High quality international auditing efforts promote greater confidence in financial statements, and therefore promote greater movement of capital. Ensuring high quality auditing efforts is the task of auditing regulation efforts, among others. Several potential determinants of the strength of these efforts were postulated in Kleinman, Lin and Palmon (2014). The postulated determinants of interest here include national culture, religion, legal code origin and financial market liquidity. This paper should be ready to submit to a journal in three months.
  • Conjoining a Balanced Scorecard with ERP: A Case Study of Auto Dealer Management Systems. With
    Tsai, W-H, C-T Chen, P. Lee, and W-P Tsao.
    “This study reports on the implementation of a balanced scorecard (BSC) in a medium-sized Taiwanese auto dealer. It reports on the measures taken and the success of the BSC method in driving firm profitability. The paper notes that definitions of which data to collect were inconsistent and notes problems the firm encountered in having the resources for data collection. The paper concludes with a discussion of the usefulness of enterprise resource planning systems (ERP) in capturing data, as well as the ability of firms to configure such systems to capture key performance indicators found in balanced scorecard implementations.”
  • Conscientiousness as a moderator of climate and mistreatment. With Kessler, S., S. Andel, and P. Spector
    “Research has found mistreatment to be prevalent in the workplace, with estimates as high as 70% of employees reporting experiences of nonphysical aggression at work (Barling, Dupré, & Kelloway, 2009). This is disconcerting as mistreatment has negative impacts on key organizational outcomes including job satisfaction, job performance, and turnover intentions (Cortina, Magley, Williams, & Langhout, 2001; Frone, 2000; Spector & Jex, 1998). In an effort to prevent mistreatment from occurring in the workplace, researchers have focused on climates that either foster or inhibit different types of mistreatment. In the current study, we focus on mistreatment by examining two types of climate (violence prevention climate and civility climate), three outcomes variables (interpersonal conflict, incivility exposure, and verbal assault), and the moderating role of conscientiousness. We suggest that not all employees are affected by climate in the same way. That is, we propose that more conscientious employees will report fewer instances of workplace mistreatment under high levels of both types of climates.”
  • Cyberloafing as a Buffer in the Relationship between Aggression Exposure and StrainL

    Workplace aggression refers to negative acts such as threatening or physically harming other organizational members (Herschcovis & Barling, 2010). It is a common workplace occurrence with researchers (i.e., Schat, Frone, & Kelloway, 2006) reporting that 41% of U.S. employees have experienced verbal aggression and 6% have been victims of physical aggression while at work. Most primary and meta-analytic evidence indicates that victims of workplace aggression report adverse outcomes such as increased turnover intentions, job dissatisfaction, and adverse physical health symptoms (e.g., Bowling & Beehr, 2006; Herschcovis & Barling, 2010). Invoking the Transactional Model of Stress and Coping (Lazarus & Folkman, 1984), which posits that when employees encounter work stressors (e.g., workplace aggression; Bowling & Beehr, 2006), that they engage in coping mechanisms in an attempt to combat the potential resulting strain, we propose that employees use cyberloafing to buffer the negative effects of workplace aggression.
  • Kessler, Kleinman, Andel and Spector.

    How Domain Specific Climates Relate to Domain Specific Outcomes

    We found that domain-specific organizational climate variables were related to domain-specific outcomes including accidents, incivility, and violence. However, data security is another domain where serious consequences can occur should data security be compromised. We know of no research that has addressed how climate factors impact relevant employee behaviors. This omission is noteworthy given that approximately 70% of data breaches may be due to careless employee behavior. Therefore, we introduce a new climate variable designed to promote data security related behaviors. Results indicate that some facets of the data security scale are related to a decrease in data security compromising behaviors.
  • Promoting Cybersecurity within Healthcare: A Conditional Indirect Effects Model. With S. Kessler, P. Spector, S. Andel and S.Pindek.

    Despite extensive technological and legislative interventions, data breaches within the healthcare sector rose drastically in 2015. While these breaches were often attributed to external “hackers,” research indicates that the vast majority of data breaches were actually the result of careless employee behavior. As a result, cybersecurity and medical pundits have called for a change in healthcare employees’ attitudes and behaviors surrounding cybersecurity. Since research indicates that organizational climate approaches are particularly effective at impacting employees’ attitudes and behaviors, borrowing from the safety climate literature, we take a climate-based approach to tackling cybersecurity issues. To do this we test a conditional indirect effects model linking cybersecurity climate to cybersecurity-related behaviors. Using a sample of 261 healthcare employees working in a variety of medical settings, results indicate support for the proposed model. Specifically, cybersecurity climate affected two related cybersecurity behaviors via employees’ motivation. Additionally, workload moderated the climate/motivation relationship such that when employees experience a high workload, cybersecurity climate was positively related to employees’ motivation.

    Submitted to the Academy of Management 2016 conference, early January, 2016. Soon ready to be submitted to a high quality or elite journal.
  • Water, Water Everywhere, and not a line in print. An examination of financial disclosure rules with respect to water sustainability and pollution issues. With Kuei, Kuei and Lee.

    Kuei, Kuei and Lee wrote a paper on the different ways that major food product companies (e.g., Kelloggs) disclose water usage, replenishment and recovery. This paper, building on their paper bu still in very early development, develops a framework for fostering more complete disclosure of firm water use’s impact on sustainability and the environment.