A collection of published articles from members of the School of Accountancy at Kennesaw State University.

Visit the full list of Faculty Publications to view the work from other departments on campus.

KSU Faculty can send a current list of their publications to the administrator for inclusion in this series.

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Submissions from 2017

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Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy, Volkan Muslu, Sunay Mutlu, Suresh Radhakrishnan, and Albert Tsang

Submissions from 2016

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Transitioning into Academia: A New Pathway for Practitioners, Carol C. Bishop, Douglas M. Boyle, Brian W. Carpenter, and Dana R. Hermanson

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Real Earnings Management: A Threat to Auditor Comfort?, Benjamin P. Commerford, Dana R. Hermanson, Richard W. Houston, and Michael F. Peters

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Financial Reporting Fraud: Public and Private Companies, A. Scott Fleming, Dana R. Hermanson, Mary-Jo Kranacher, and Richard A. Riley Jr.

The Essentials of Business Research Methods, 3rd Edition, Joseph F. Hair, Mary Celsi, Arthur Money, Phillip Samouel, and Michael Page

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The Work Environment in Large Audit Firms: Current Perceptions and Possible Improvements, Dana R. Hermanson, Richard W. Houston, Chad M. Stefaniak, and Anne M. Wilkins

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In Support of Public or Private Interests? An Examination of Sanctions Imposed Under the AICPA Code of Professional Conduct, Velina Popova, Greg Jenkins, and Mark Sheldon

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Accounting Community of Practice Pedagogy: A Course Management Invention for Developing Personal Competencies in Accounting Education, Sandria S. Stephenson

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Reflective Ethical Decision: A Model for Ethics in Accounting Education, Sandria S. Stephenson

Submissions from 2015

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How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness, John L. Abernathy, Brooke Beyer, Adi Masli, and Chad Stefaniak

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Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC's Concept Release No. 33-9862; 34-75344 File No. S7-13-15, 'Possible Revisions to Audit Committee Disclosures', John L. Abernathy, Robert Felix, Karim Jamal, and Ganesh Krishnamoorthy

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General Counsel Prominence and Corporate Tax Policy, John L. Abernathy, Thomas R. Kubrick, and Adi Masli

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Support for the Inclusion of Personal Value Preferences in Decision Support Systems, Donald L. Ariail, Janine Elyse Aronson, Richard Aukerman, and Amine Khayati

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An Increasing Usefulness for Managerial Communication Research on the Main Topics of Management, Reginald L. Bell and Deborah Roebuck

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The effect of alternative fraud model use on auditors’ fraud risk judgments, Douglas M. Boyle, F. Todd DeZoort, and Dana R. Hermanason

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Does Selling Non-Audit Services Impair Auditor Independence? New Research Says, 'Yes', Monika Causholli, Dennis J. Chambers, and Jeff L. Payne

Reaching Into the Cookie Jar? Why Conservative Accounting Is Sometimes a Problem, Marcus L. Caylor and Dennis J. Chambers

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Preparing for the Looming Changes in Lease Accounting, Dennis Chambers and James Dooley

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Comparing Business Law in Online and Face-to-Face Formats: A Difference in Student Learning Perception, Mary Catherine Cleaveland, Christen Dutcher, and Kathryn Epps

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Small and Large Faculty-size Adjusted Accounting Program Rankings Based on Research-active Faculty: A Uniform Approach, Mark C. Dawkins, Matthew M. Wieland, and Donald L. Ariail

A Frame Work for Identifying Factors to Consider When Implementing an Academic Program at a Satellite Campus, Kathryn K. Epps, Adrian L. Epps, and Jane E. Campbell

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Bank Loan Agreement and CEO Compensation, Amine Khayati and Donald L. Ariail

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What happens to judgment quality when accountants change roles within their firm?, R. Pennington, Jennifer Schafer, and R. E. Pinsker

Equity compensation implications of Crescent Holdings LLC, Jennifer Schafer and A. B. Clements

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The Master Limited Liability Partnerships Parity Act: Friend or Foe?, Sonia J. Toson

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What Do Compensation Committees on the Boards of Public Companies Do? Comparisons of Indian and U.S. Process Differences Juxtaposing Complementary Theoretical Lenses, Rajaram Veliyath, Rejie George, Zhongxia (Shelly) Ye, and Dana R. Hermanson

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What Do Compensation Committees on the Boards of Public Companies Do? Comparisons of Indian and U.S. Process Differences Juxtaposing Complementary Theoretical Lenses, Rajaram Veliyath, Rejie George, Zhongxia (Shelly) Ye, and Dana R. Hermanson

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Do Compensation Committee Members Perceive Changing CEO Incentive Performance Targets Mid-Cycle to be Fair?, Anne M. Wilkins, Dana R. Hermanson, and Jeffery R. Cohen

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Do Compensation Committee Members Perceive Changing CEO Incentive Performance Targets Mid-Cycle to be Fair?, Anne M. Wilkins, Dana R. Hermanson, and Jeffery R. Cohen

Submissions from 2014

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Earnings Management Constraints: An Examination of the Tradeoff Between Accruals-based Earnings Management and Classification Shifting, John Abernathy, Brooke Beyer, and Eric Rapley

HOW DO BUSINESS STUDENTS IN THE U.S. AND IN CAMEROON PERCEIVE FACULTY ATTRIBUTES? A COMPERATIVE STUDY., Donald L. Ariail, Muhammad A. Obeidat, and Guy Laurent Fondjo

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Examining the Percetions of Professionally Oriented Accounting Faculty, Douglas M. Boyle, Brian W. Carpenter, Dana R. Hermanson, and Neal P. Mero

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Future Nonaudit Service Fees and Audit Quality, Monika Causholli, Dennis J. Chambers, and Jeff L. Payne

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Future Non-audit Service Fees and Audit Quality, Monika Causholli, Dennis Chambers, and Jeff Payne

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Reexamining Corporate Acquisition Strategies: New IRC Section 336(e) Regulations Present Additional Planning Opportunities, A. Bruce Clements and Jennifer Schafer

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The Nominating Committee Process: A Qualitative Examination of Board Independence and Formalization, Richard Clune, Dana R. Hermanson, James G. Tompkins, and Zhongxia (Shelly) Ye

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The Nominating Committee Process: A Qualitative Examination of Board Independence and Formalization, Richard Clune, Dana R. Hermanson, James G. Tompkins, and Zhongxia (Shelly) Ye

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Audit Partner Rotation and Financial Reporting Quality, Barri Litt, Divesh S. Sharma, Thuy Simpson, and Paul N. Tanyi

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Environmental Initiatives and Earnings Management, B. Litt, D. S. Sharma, and V. D. Sharma

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Wink, Wink, Nudge Judge: Persuading U.S. Courts to Take Accountants Seriously in Federal Securities Cases, with Help from the U.K. Companies Act, Kurt S. Schulzke

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The joint provision of audit and non-audit services (NAS) and its impact on auditor independence continues to attract significant interest globally from various stakeholders such as regulators and policy makers, the accounting profession, academics and students, and from the media and capital markets. Just as regulations on NAS have evolved to address potential threats to auditor independence, so too has the literature. This chapter provides an overview and synthesizes the research on the NAS and its impact on auditor independence. Implications of the research for regulators, policy makers, the accounting profession, and future research are discussed., Divesh Sharma

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Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from New Zealand, V. D. Sharma and Chunli Kuang

Continuing Higher Education: Balancing cause and effect as performance measurement, Sandria Stephenson

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Eco-friendly or Eco-frenzy? A cost-benefit analysis of companies’ environmental decisions, Sandria S. Stephenson and Natalie Rodriquez

Submissions from 2013

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A Summary of Ten Years of PCAOB Research: What Have We Learned, John Abernathy, Michael Barnes, and Chad Stefaniak

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The Economic Relevance Of Chief Marketing Officers In Firms’ Top Management Teams, John Abernathy, Tom Kubick, and Adi Masli

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PCAOB Inspections of International Audit Firms: Initial Evidence, Carol C. Bishop, Dana R. Hermanson, and Richard W. Houston

The Accounting Doctorate Shortage, Douglas M. Boyle, Brian W. Carpenter, Dana R. Hermanson, and Michael O. Mensah

Endlessly Revised Textbooks: Just Say No, Robert Chambers

The Influence of R&D Investment and Dividend Payment Tax Incentives on Corporate Dividend Policy, Mary Catherine Cleaveland

Effects of Initial Audit Fee Discounts on Audit Quality: Evidence from Germany, Patrick Kraul, Benedikt M. Quosigk, and Henning Zulch

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The Impact of Student Retention Strategies: An Empirical Study, Elke Meyo Leeds, Stacy M. Campbell, Hope Baker, Radwan Ali, Dorothy Brawley, and John Crisp

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Do Former Audit Firm Partners on Audit Committees Procure Greater Non-Audit Services from the Auditor? , V. Naiker, D. S. Sharma, and V. D. Sharma

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Conflict in Family Business: Common Metaphors and Suggestions for Intervention, Torsten M. Pieper, Joseph H. Astrachan, and George E. Manners Jr.

Submissions from 2012

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Audit Committee Compensation, Fairness, and the Resolution of Accounting Disagreements, James L. Bierstaker, Jeffrey R. Cohen, F. Todd DeZoort, and Dana R. Hermanson

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CEOs, CFOs, and Accounting Fraud, Douglas M. Boyle, Brian W. Carpenter, and Dana Hermanson

CEOs, CFOs, and Accounting Fraud, Douglas B. Boyton, Brian W. Carpenter, and Dana Hermanson

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The Compensation Committee Process, Dana R. Hermanson, James Tompkins, Rajaram Veliyath, and Zhongxia Ye

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Auditor-Provided Non-Audit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags, R. Knechel and D. S. Sharma

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Non-Audit Services and Knowledge Spillovers: Evidence from New Zealand, W. Robert Knechel, Divesh Sharma, and Vineeta Sharma

Cross-Firm Heterogeneity and Cash Flow Volatility in Explaining Earnings' Future Cash Flows Predictability, Steve C. Lim and Taewoo Park

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Lexis Nexus Complexus: Comparative Contract Law and International Accounting Collide in the IASB-FASB Revenue Recognition Exposure Draft, Kurt S. Schulzke, Gerlinde Berger-Walliser, and Pier Luigi Marchini

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The Association between Audit Committee Multiple-Directorships, Tenure, and Financial Misstatements, Vineeta D. Sharma and Errol R. Iselin

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Outside Director-Shareholder Agency Conflicts: Evidence from Bank Consolidation, James G. Tompkins IV and Robert Hendershott

Submissions from 2011

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Decision Support Systems For Strategic Dispute Resolution, Anurag Agarwal, Sridhar Ramamoorti, and Vaidyanathan Jayaraman

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Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions, Joseph V. Carcello, Dana R. Hermanson, and Zhongxia Shelly Ye

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Comprehensive Income Reporting: FASB Decides Location Matters, Dennis Chambers

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Discussion of "Is Research and Development Mispriced or Properly Risk Adjusted?", Dennis Chambers

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Goodwill Non-Impairments, Dennis Chambers and Catherine Finger

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Audit Quality and Accrual Persistence: Evidence from the Pre- and Post-Sarbanes-Oxley Periods, Dennis Chambers and Jeff L. Payne

The Foreign Corrupt Practices Act: Insights for Internal Auditors, Audrey A. Gramling, Dana R. Hermanson, and Heather M. Hermanson

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Are PCAOB-Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?, Audrey A. Gramling, Jayanthi Krishnan, and Yinqi Zhang

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The Compensation Committee Process, Dana Hermanson, James G. Tompkins IV, Rajaram Veliyath, and Zhongxia Ye

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End-User Computing Applications, Mary C. Hill and W. Alan Barnes

Intangible Investments and the Pricing of Corporate SGA Expenses, Rongbing Huang, Gim S. Seow, and Joe S. Shangguan

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Big 4 Auditor Affiliation and Accruals Quality in Bangladesh, M. Humayun Kabir, Divesh Sharma, Md Ainul Islam, and Amiros Salat

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The Declining Association Between Earnings and Returns: Diminishing Value Relevance of Earnings or Noisier Markets?, Steve Lim and Taewoo Park

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Audit Committee Independence: Regulatory Developments, the Empirical Literature and Directions for Future Research, Divesh Sharma and Vineeta D. Sharma

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Independent Directors and the Propensity to Pay Dividends, Vineeta Sharma

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Client Importance and Earnings Management: The Moderating Role of Audit Committees, Vineeta D. Sharma, Divesh S. Sharma, and Umapathy Ananthanarayanan

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A Half Century of Close Encounters with the First Course in Accounting, Doyle Z. Williams

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A Comparison of Different Demand Models for Joint Inventory-Pricing Decisions, John G. Wilson, Leo MacDonald, and Chris Anderson

Submissions from 2010

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Audit Committee Characteristics and Investment in Internal Auditing, Abhijit Barua, Dasaratha V. Rama, and Vineeta Sharma

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SEC XBRL Filing Requirements: An Instructional Case on Tagging Financial Statement Disclosures, Ernest Capozzoli and Stephanie Farewell

Executive MBA's Accounting Skill Acquisition: An Accounting Boot-Camp Approach, Ernest Capozzoli and David E. Gundersen

Is SOX Associated with 'Better' Financial Reporting? What Research Finds, Dennis Chambers, Dana Hermanson, and Jeff Payne

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Did Sarbanes-Oxley Lead to Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, and Jeff L. Payne

Parody: The Art That Plays With Art, Robert Chambers

Code Comprehension and Aggressiveness Among Corporate Tax Executives: The Impact of Certification and Licensure, M. Catherine Cleaveland, Kathryn K. Epps, and Cassie F. Bradley

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Real-Time Corporate Tax Audits and Their Impact on Financial Reporting, M. Catherine Cleaveland, Kathryn K. Epps, and Cassie F. Bradley

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Impact of Fiscal Resources Allocation to Schools Based on a Differentiated Supervision Model, Adrian L. Epps

The Impact of Corporate Tax Executive Credentials on Person-Organization Fit, Kathryn K. Epps, M. Catherine Cleaveland, and Cassie F. Bradley

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Assessing the Level of Curriculum and Scholarship Diversity in Higher Education, Kathryn K. Epps and Adrian L. Epps

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Addressing Problems with the Segregation of Duties in Smaller Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson, and Zhongxia Shelly Ye

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Policy and Research Implications of Evolving Independence Rules for Public Company Auditors, Audrey A. Gramling, J. Gregory Jenkins, and Mark H. Taylor

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Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing, Audrey A. Gramling, Ed O'Donnell, and Scott D. Vandervelde

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Accounting Restatements Arising from PCAOB Inspections of Small Audit Firms, Dana R. Hermanson, Richard W. Houston, and Zhongxia Shelly Ye

The Impact of Physical Classroom Environment on Student Satisfaction and Student Evaluation of Teaching in the University Environment, Mary C. Hill and Kathryn K. Epps

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The Effect of Governance on Credit Decisions and Perceptions of Reporting Reliability, Lori Holder-Webb and Divesh S. Sharma

Maximized Monitoring, Constance M. Lehmann, Sridhar Ramamoorti, and Marcia Weidenmier Watson