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.
Submissions from 2023
How Government Spending Impacts Tax Compliance, Diana Falsetta, Jennifer K. Schafer, and George T. Tsakumis
An exploratory study on the impact of COVID-19 on U.S. State boards of accountancy, J. Gregory Jenkins, Velina Popova, and Mark D. Sheldon
Default risk and earnings expectations: The role of contract maturity in the credit default swap market, Mary S. Hill and Gary K. Taylor
CEO discretionary power, unconstrained stock ownership, and stock trading: Theory and evidence, Duanping Hong
A modified model of peer support in asynchronous online introductory accounting: is it effective?, Duanping Hong, Stephanie Miller, and Shannon Shumate
Does high-frequency trading cause stock prices to deviate from fundamental values?, Michael Jung, Kyung Yoon Kwon, and Hyungshin Park
To replicate or not to replicate? That is the question, Divesh S. Sharma
Improving introductory financial accounting learning and retention through course redesign, Bor Yi Tsay, Jane E. Campbell, Donald L. Ariail, Stephanie K. Miller, and L. Shannon Shumate
Submissions from 2022
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*, Bright Asante-Appiah and Divesh S. Sharma
Clarity trumps content: An experiment on information acquisition in beauty contests, Sanjay Banerjee, Hong Qu, and Ran Zhao
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
How Many Simultaneous Audit Committee Memberships Are Too Many?, Jimmy Carmenate, Cori O. Crews, Vineeta D. Sharma, and John R. Sparger
Internal Controls in Charter Schools: Current Perceptions and Opportunities for Improvement, Scot Justice, Dana Hermanson, and Alex Helms
U.S. research-focused nontraditional doctoral accounting programs: A status update, Margaret E. Knight, Douglas M. Boyle, John L. Eckroth, and Dana R. Hermanson
Black Women Leaders: Going High in a World of Lows, Dequies A. Lanier, Sonia J. Toson, and J. Celeste Walley-Jean
Financial reporting uniformity: Its relation to comparability and its impact on financial statement users, Marcus L. Caylor, Dennis J. Chambers, and Sunay Mutlu
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
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
A Pedagogy for Inculcating Professional Values in Accounting Students: Results from an Experimental Intervention, Donald L. Ariail, Katherine Taken Smith, and L. Murphy Smith
Patents versus rewards: The implications of production inefficiency, Aniruddha Bagchi and Arijit Mukherjee
National security vs. human rights: A game theoretic analysis of the tension between these objectives, Aniruddha Bagchi and Jomon A. Paul
Showcasing audit quality through voluntary public disclosure of audit quality indicators, J. Owen Brown and Velina K. Popova
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
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
The Use of Adaptive Textbook Technology as a Learning Tool in Legal Studies Courses, Cristen W. Dutcher, Sonia J. Toson, and Kurt Schulzke
Earnings Forecasts and Price Efficiency after Earnings Realizations: Reduction in Information Asymmetry through Learning from Price, Guojin Gong, Hong Qu, and Ian Tarrant
An alternative approach to distinguishing liabilities from equity, Mary S. Hill, Richard A. Price, and George W. Ruch
State contract law and the use of accounting information in debt contracts, Colleen Honigsberg, Sharon P. Katz, Sunay Mutlu, and Gil Sadka
Integrating professionally oriented faculty: Views of professionally oriented faculty, tenure-track faculty, and administrators, Margaret E. Knight and Dana R. Hermanson
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
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
How U.S. audit committees oversee internal control over financial reporting, Andrea B. Weickgenannt, Dana R. Hermanson, and Vineeta D. Sharma
Submissions from 2020
Research initiatives in accounting education: Developing and utilizing faculty, Douglas M. Boyle and Dana R. Hermanson
Does reporting position affect the pricing of the volatility of comprehensive income?, Yiting Cao and Qi Dong
Greater Reliance on Major Customers and Auditor Going-Concern Opinions, Dan Dhaliwal, Paul N. Michas, Vic Naiker, and Divesh Sharma
Strategic planning committees on U.S. public company boards: Axiomatic or paradoxical?, Dana R. Hermanson, James G. Tompkins, Rajaram Veliyath, and Zhongxia (Shelly) Ye
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 2019
External Auditor Responses to Tax Risk, John L. Abernathy, Andrew R. Finley, Eric T. Rapley, and James Stekelberg
Financial Statement Footnote Readability and Corporate Audit Outcomes, John L. Abernathy, Feng Guo, Thomas R. Kubick, and Adi Masli
The effect of general counsel prominence on the pricing of audit services, John L. Abernathy, Thomas R. Kubrick, and Adi N.S. Masli
How Do Investors Respond to Disclosure of Audit Quality Indicators?, J. Owen Brown and Velina K. Popova
Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis, Qi Flora Dong, Yiting Cao, Xin Zhao, and Ashutosh Deshmukh
Engaging Legal and Ethical Environment of Business Students with Create a Law Days, Cristen Dutcher
Financial Reporting for Employee Stock Options: The Importance of Differentiating Compensation from Proceeds, Mary S. Hill and George W. Ruch
Submissions from 2018
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
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
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
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
Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification, John Abernathy, Brooke Beyer, Andrew D. Gross, and Eric T. Rapley
A Corporate Tax Return Simulation: Utilizing Electronic Work Papers and Resolving Ambiguous Issues, Ellen E. Best and Jennifer Schafer
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
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
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
Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy, Volkan Muslu, Sunay Mutlu, Suresh Radhakrishnan, and Albert Tsang
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
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 2016
Moderating “Cry Wolf” Events with Excess MAD in Benford's Law Research and Practice, Bradley J. Barney and Kurt S. Schulzke
Transitioning into Academia: A New Pathway for Practitioners, Carol C. Bishop, Douglas M. Boyle, Brian W. Carpenter, and Dana R. Hermanson
Real Earnings Management: A Threat to Auditor Comfort?, Benjamin P. Commerford, Dana R. Hermanson, Richard W. Houston, and Michael F. Peters
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
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
Accounting Community of Practice Pedagogy: A Course Management Invention for Developing Personal Competencies in Accounting Education, Sandria S. Stephenson
Accounting Community of Practice Pedagogy: A Course Management Invention for Developing Personal Competencies in Accounting Education, Sandria S. Stephenson
Reflective Ethical Decision: A Model for Ethics in Accounting Education, Sandria S. Stephenson
Research Insights About Risk Governance: Implications From a Review of ERM Research, Therese R. Viscelli, Mark S. Beasley, and Dana R. Hermanson
Submissions from 2015
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
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
The Economic Relevance Of Chief Marketing Officers In Firms’ Top Management Teams, John Abernathy, Tom Kubick, and Adi Masli
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
The Influence of R&D Investment and Dividend Payment Tax Incentives on Corporate Dividend Policy, Mary Catherine Cleaveland
The Impact of Student Retention Strategies: An Empirical Study, Elke Meyo Leeds, Stacy M. Campbell, Hope Baker, Radwan Ali, Dorothy Brawley, and John Crisp
Conflict in Family Business: Common Metaphors and Suggestions for Intervention, Torsten M. Pieper, Joseph H. Astrachan, and George E. Manners Jr.
Submissions from 2012
Audit Committee Compensation, Fairness, and the Resolution of Accounting Disagreements, James L. Bierstaker, Jeffrey R. Cohen, F. Todd DeZoort, and Dana R. Hermanson
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
The Compensation Committee Process, Dana R. Hermanson, James Tompkins, Rajaram Veliyath, and Zhongxia Ye
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