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.

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Submissions from 2022

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Determinants and Consequences of the Severity of Executive Compensation Clawbacks*, Bright Asante-Appiah and Divesh S. Sharma

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Clarity trumps content: An experiment on information acquisition in beauty contests, Sanjay Banerjee, Hong Qu, and Ran Zhao

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The relevance of GAAP vs. non-GAAP net assets to creditors: An examination of the credit default swap market, Kelsey R. Brasel, Mary S. Hill, and Gary K. Taylor

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How Many Simultaneous Audit Committee Memberships Are Too Many?, Jimmy Carmenate, Cori O. Crews, Vineeta D. Sharma, and John R. Sparger

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Internal Controls in Charter Schools: Current Perceptions and Opportunities for Improvement, Scot Justice, Dana Hermanson, and Alex Helms

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U.S. research-focused nontraditional doctoral accounting programs: A status update, Margaret E. Knight, Douglas M. Boyle, John L. Eckroth, and Dana R. Hermanson

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Black Women Leaders: Going High in a World of Lows, Dequies A. Lanier, Sonia J. Toson, and J. Celeste Walley-Jean

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Financial reporting uniformity: Its relation to comparability and its impact on financial statement users, Marcus L. Caylor, Dennis J. Chambers, and Sunay Mutlu

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Do Alma Mater Ties Between the Auditor and Audit Committee Affect Audit Quality?*, Divesh S. Sharma, Madhukar K. Singh, and Arvind Patel

Submissions from 2021

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Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy, Donald L. Ariail, Amine Khayati, and Tara Shawver

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A Pedagogy for Inculcating Professional Values in Accounting Students: Results from an Experimental Intervention, Donald L. Ariail, Katherine Taken Smith, and L. Murphy Smith

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Patents versus rewards: The implications of production inefficiency, Aniruddha Bagchi and Arijit Mukherjee

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National security vs. human rights: A game theoretic analysis of the tension between these objectives, Aniruddha Bagchi and Jomon A. Paul

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Showcasing audit quality through voluntary public disclosure of audit quality indicators, J. Owen Brown and Velina K. Popova

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An investigation into student satisfaction, approaches to learning and the learning context in Auditing, Christina Chiang, Paul K. Wells, Peter Fieger, and Divesh S. Sharma

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The association between auditor provided tax planning and tax compliance services and tax avoidance and tax risk, James A. Chyz, Ronen Gal-Or, Vic Naiker, and Divesh S. Sharma

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The Use of Adaptive Textbook Technology as a Learning Tool in Legal Studies Courses, Cristen W. Dutcher, Sonia J. Toson, and Kurt Schulzke

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Earnings Forecasts and Price Efficiency after Earnings Realizations: Reduction in Information Asymmetry through Learning from Price, Guojin Gong, Hong Qu, and Ian Tarrant

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An alternative approach to distinguishing liabilities from equity, Mary S. Hill, Richard A. Price, and George W. Ruch

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State contract law and the use of accounting information in debt contracts, Colleen Honigsberg, Sharon P. Katz, Sunay Mutlu, and Gil Sadka

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Integrating professionally oriented faculty: Views of professionally oriented faculty, tenure-track faculty, and administrators, Margaret E. Knight and Dana R. Hermanson

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Comments by the auditing standards committee of the auditing section of the American accounting association on the discussion paper: Fraud and going concern in an audit of financial statements: Exploring the differences between public perceptions about the role of the auditor and the auditor’s responsibilities in a financial statement audit, Tammie J. Schaefer, Veena L. Brown, Matthew S. Ege, Noel Harding, Dana R. Hermanson, Julia L. Higgs, J. Gregory Jenkins, and Kecia Williams Smith

CEO compensation, corporate governance, and audit fees: Evidence from New Zealand, Divesh S. Sharma, Umapathy Ananthanarayanan, and Barri Litt

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CEO compensation, corporate governance, and audit fees: Evidence from New Zealand, Divesh S. Sharma, Umapathy Ananthanarayanan, and Barri Litt

How U.S. audit committees oversee internal control over financial reporting, Andrea B. Weickgenannt, Dana R. Hermanson, and Vineeta D. Sharma

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How U.S. audit committees oversee internal control over financial reporting, Andrea B. Weickgenannt, Dana R. Hermanson, and Vineeta D. Sharma

Submissions from 2020

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Research initiatives in accounting education: Developing and utilizing faculty, Douglas M. Boyle and Dana R. Hermanson

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Does reporting position affect the pricing of the volatility of comprehensive income?, Yiting Cao and Qi Dong

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Greater Reliance on Major Customers and Auditor Going-Concern Opinions, Dan Dhaliwal, Paul N. Michas, Vic Naiker, and Divesh Sharma

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Strategic planning committees on U.S. public company boards: Axiomatic or paradoxical?, Dana R. Hermanson, James G. Tompkins, Rajaram Veliyath, and Zhongxia (Shelly) Ye

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Analysis of compassion in accounting and business students, overall and by gender, Hannah Michelle Russell, Donald L. Ariail, Katherine Taken Smith, and L. Murphy Smith

Submissions from 2018

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Risk Management Programs’Effect on Financial Professionals’Accountability and InvestmentDecisions, James F. Boyle, F Todd DeZoort, and Dana R. Hermanson

The Governance Committee Process for U.S. Publicly Traded Firms, Richard Clune, Dana R. Hermanson, James G. Tompkins, and Zhongxia (Shelly) Ye

The Governance Committee Process for U.S. Publicly Traded Firms, Richard Clune, Dana R. Hermanson, James G. Tompkins, and Zhongxia (Shelly) Ye

Auditor Sensitivity to Real Earnings Management: The Importance of Ambiguity and Earnings Context, Benjamin P. Commerford, Dana R. Hermanson, Richard W. Houston, and Michael F. Peters

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Are Non-professional Investors’ Attitudes toward Earnings Management Consistent with Their Investing Behavior?, Caroline O. Ford, Bradley E. Lail, and Velina Popova

Commentary on Endenich and Trapp’s article: Openness and signaling in accounting research, Dana R. Hermanson

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

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Star Employee Occupational Fraud: Treatment and Subsequent Effects, Scot E. Justice, Jeffrey R. Cohen, and Dana R. Hermanson

Integration of Fraud Risk in the Risk of Material Misstatement and the Effect on Auditors' Planning Decisions, Velina Popova

Taking on Too Much Too Soon? An Exploration of Experiential Learning of Novice Auditors in an Offshoring Setting, Velina Popova and Nicole S. Wright

Does Audit Firm Tenure Matter to Audit Committee Members? Evidence from an Accounting Dispute, Janice E. Rummell, F Todd DeZoort, and Dana R. Hermanson

The Lemonade Stand: An Elementary Case for Introducing Data Analytics, Brad A. Schafer, Sarah Bee, and Margaret Garnsey

Client Likeability in Auditor Fraud Risk Judgments: The Mitigating Influence of Task Experience, the Review Process, and a “Consider the Opposite” Strategy, Brad A. Schafer and Jennifer Kahle Schafer

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Interpersonal Affect, Accountability and Experience in Auditor Fraud Risk Judgments and the Processing of Fraud Cues, Jennifer Schafer and Brad Schafer

Renewed hope for the low-profit limited liability company, Sonia J. Toson

Submissions from 2017

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Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification, John Abernathy, Brooke Beyer, Andrew D. Gross, and Eric T. Rapley

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A Corporate Tax Return Simulation: Utilizing Electronic Work Papers and Resolving Ambiguous Issues, Ellen E. Best and Jennifer Schafer

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The Effect of CEO Social Influence Pressure and CFO Accounting Experience on CFO Financial Reporting Decisions, Carol C. Bishop, F. Todd DeZoort, and Dana R. Hermanson

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Review of Recent Literature on Pressure on CFOs to Manipulate Financial Reports, Carol C. Bishop, F Todd DeZoort, and Dana R. Hermanson

Collusive Fraud: Leader, Incident, and Organizational Characteristics, Carol C. Bishop, Dana R. Hermanson, and Richad A. Riley Jr

Analysts' qualitative statements and the profitability of favorable investment recommendations, Marcus Caylor, Marj Cecchini, and Jennifer Winchel

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Students' Perceptions of Interactive Technology as a Learning Tool in Legal Studies Courses, Cristen W. Dutcher and Sonia J. Toson

25 Reflections on Accounting Research, Dana R. Hermanson

Unique Characteristics of Predator Frauds, Dana R. Hermanson, Scot E. Justicce, Sridhar Ramamoorti, and Richard A. Riley Jr

Shareholder Proposals on the Auditor–Client Relationship: The Case of Nonaudit Service Purchases, Dana R. Hermanson, Dasaratha V. Rama, and Zhongxia (Shelly) Ye

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

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Do Auditor Advocacy Attitudes Impede Audit Objectivity?, Robin Pennington, Jennifer Schafer, and Robert Pinsker

Students’ Perceptions of Adaptive Textbook Technology as a Learning Tool in Legal Studies Courses, Sonia Toson and Cristen W. Dutcher

The Integration of ERM and Strategy: Implications for Corporate Governance, Therese R. Viscelli, Dana R. Hermanson, and Mark S. Beasley

The Integration of ERM and Strategy: Implications for Corporate Governance, Therese R. Viscelli, Dana R. Hermanson, and Mark S. Beasley

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Audit Committee Oversight of Fraud Risk: The Role of Social Ties, Professional Ties, and Governance Characteristics, Robert M. Wilbanks, Dana R. Hermanson, and Vineeta D. Sharma Dr

Submissions from 2015

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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

Submissions from 2014

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How Do Business Students in the U.S. and in Cameroon Perceive Faculty Attributes? A Comparative Study, Donald L. Ariail, Muhammad A. Obeidat, and Guy Laurent Fondjo

Submissions from 2013

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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

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

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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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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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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