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 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

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 2016

Moderating “Cry Wolf” Events with Excess MAD in Benford's Law Research and Practice, Bradley J. Barney and Kurt S. Schulzke

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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

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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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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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

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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

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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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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, Cristen 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

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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

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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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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

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

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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

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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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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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Non Audit Services and Auditor Independence, 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

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

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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

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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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Audit Committees Oversight of Information Technology Risk, Linda M. Hadden, Dana Hermanson, and F. Todd DeZoort

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Information Technology in the Undergraduate Accounting Curriculum, Dana Hermanson, Mary C. Hill, and Daniel M. Ivancevich

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