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 2012
The Association between Audit Committee Multiple-Directorships, Tenure, and Financial Misstatements, Vineeta D. Sharma and Errol R. Iselin
Submissions from 2011
Decision Support Systems For Strategic Dispute Resolution, Anurag Agarwal, Sridhar Ramamoorti, and Vaidyanathan Jayaraman
Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions, Joseph V. Carcello, Dana R. Hermanson, and Zhongxia Shelly Ye
Comprehensive Income Reporting: FASB Decides Location Matters, Dennis Chambers
Discussion of "Is Research and Development Mispriced or Properly Risk Adjusted?", Dennis Chambers
Goodwill Non-Impairments, Dennis Chambers and Catherine Finger
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
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
Audit Committees Oversight of Information Technology Risk, Linda M. Hadden, Dana Hermanson, and F. Todd DeZoort
Information Technology in the Undergraduate Accounting Curriculum, Dana Hermanson, Mary C. Hill, and Daniel M. Ivancevich
The Compensation Committee Process, Dana Hermanson, James G. Tompkins IV, Rajaram Veliyath, and Zhongxia Ye
End-User Computing Applications, Mary C. Hill and W. Alan Barnes
Big 4 Auditor Affiliation and Accruals Quality in Bangladesh, M. Humayun Kabir, Divesh Sharma, Md Ainul Islam, and Amiros Salat
The Declining Association Between Earnings and Returns: Diminishing Value Relevance of Earnings or Noisier Markets?, Steve Lim and Taewoo Park
Independent Directors and the Propensity to Pay Dividends, Vineeta Sharma
Client Importance and Earnings Management: The Moderating Role of Audit Committees, Vineeta D. Sharma, Divesh S. Sharma, and Umapathy Ananthanarayanan
A Half Century of Close Encounters with the First Course in Accounting, Doyle Z. Williams
Submissions from 2010
Audit Committee Characteristics and Investment in Internal Auditing, Abhijit Barua, Dasaratha V. Rama, and Vineeta Sharma
Executive MBA's Accounting Skill Acquisition: An Accounting Boot-Camp Approach, Ernest Capozzoli and David E. Gundersen
Did Sarbanes-Oxley Lead to Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, and Jeff L. Payne
Code Comprehension and Aggressiveness Among Corporate Tax Executives: The Impact of Certification and Licensure, M. Catherine Cleaveland, Kathryn K. Epps, and Cassie F. Bradley
Real-Time Corporate Tax Audits and Their Impact on Financial Reporting, M. Catherine Cleaveland, Kathryn K. Epps, and Cassie F. Bradley
The Impact of Corporate Tax Executive Credentials on Person-Organization Fit, Kathryn K. Epps, M. Catherine Cleaveland, and Cassie F. Bradley
Assessing the Level of Curriculum and Scholarship Diversity in Higher Education, Kathryn K. Epps and Adrian L. Epps
Addressing Problems with the Segregation of Duties in Smaller Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson, and Zhongxia Shelly Ye
Policy and Research Implications of Evolving Independence Rules for Public Company Auditors, Audrey A. Gramling, J. Gregory Jenkins, and Mark H. Taylor
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
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
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
Modeling the Effects of Port Disasters, Jomon Aliyas Paul and Michael J. Maloni
Auditing: A Business Risk Approach. 7th Edition, Larry E. Rittenberg, Karla M. Johnstone, and Audrey A. Gramling
Analysis of XBRL Literature: A Decade of Progress and Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, and Barbara Lamberton
Discussion of the Role of Client Advocacy in the Development of Tax Professionals' Advice, Jennifer K. Schafer
Mood and Likeability: The Impact of Two Affect Types on Tax Judgment, Joseph Schultz Jr, Brad A. Schafer, and Jennifer Schafer
What You Need to Know, Dev Strischek and Dana R. Hermanson
Running on Full: The Story of Ruth and Ruby Crawford, Neil Wilkinson
SOX Section 404 Material Weaknesses and Shareholder Dissatisfaction with Directors, Zhongxia Shelly Ye, Dana R. Hermanson, and Jagan Krishnan
Submissions from 2009
Auditor Failure and Market Reactions: Evidence from China, Sharad C. Asthana, Heibatollah Sami, and Zhongxia Shelly Ye
The Audit Committee Oversight Process, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson, and Terry L. Neal
Responses of the American Accounting Association's Tracking Team to the Recommendations of the Advisory Committee on the Auditing Profession, Joseph V. Carcello, Jean C. Bedard, and Dana R. Hermanson
Taxation of Gains and Losses on Sales of New York Subsidiary Stock, Bruce Clements
Insiders' Perspectives of the Effects of Recent Regulation on Corporate Taxation, Kathryn K. Epps and M. Catherine Cleaveland
Audit Committee Material Weaknesses in Smaller Reporting Companies, Audrey A. Gramling, Dana R. Hermanson, and Heather M. Hermanson
Analysis of Peer Review Reports: A Focus on Deficiencies of the Top 20 Triennially Inspected Firms, Audrey A. Gramling and Matt G. Watson
How Consulting Services Could Kill Private-Sector Auditing, Dana R. Hermanson
Evidence from the PCAOB's Second Inspections of Small Firms, Dana R. Hermanson and Richard W. Houston
Remediation of Material Weaknesses Related to Employee Compensation, Dana R. Hermanson, Daniel M. Ivancevich, and Susan H. Ivancevich
Adverse Section 404 Opinions and Shareholder Dissatisfaction toward Auditors, Dana R. Hermanson, Jagan Krishnan, and Zhongxia Shelly Ye
Why Do Some Accelerated Filers with SOX Section 404 Material Weaknesses Provide Early Warning under Section 302?, Dana R. Hermanson and Zhongxia Shelly Ye
A Longitudinal Study of New Staff Auditors' Initial Expectations, Experiences, and Subsequent Job Perceptions, Heather M. Hermanson, Mary C. Hill, and Susan H. Ivancevich
Measuring the Impact of Sales on Earnings and Equity Price, Oliver Kim, Steve C. Lim, and Taewoo Park
The Influence of Roles, Advocacy, and Adaptation to the Accounting Decision Environment, Robert Pinsker, Robin Pennington, and Jennifer Schafer
Justification and Self Review: Mitigating Irrelevant Affect in Accounting Judgments, Brad Schafer and Jennifer Schafer
A Review of Academic Literature on Internal Control Reporting Under SOX, Arnold Schneider, Audrey A. Gramling, Dana R. Hermanson, and Zhongxia Shelly Ye
Submissions from 2008
Impact of Post-restatement Actions Taken by a Firm on Non-professional Investors’ Credibility Perceptions, Elizabeth Dreike Almer, Audrey A. Gramling, and Steven E. Kaplan
Audit Committee Incentive Compensation and Accounting Restatements, Deborah S. Archambeault, F. Todd DeZoort, and Dana R. Hermanson
Internal Auditors' Evaluation of Fraud Factors in Planning an Audit: The Importance of Audit Committee Quality and Management Incentives, Stephen Kwaku Asare, Ronald A. Davidson, and Audrey A. Gramling
An Examination of the Peer Review Process in Accounting, Charles D. Bailey, Dana Hermanson, and Timothy Louwers
Share Loans Under IRS Microscope, A. Bruce Clements
Tax Practice Corner, Alan Bruce Clements
Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX versus Post-SOX Judgments, F. Todd DeZoort, Dana R. Hermanson, and Richard W. Houston
Auditor Independence: A Focus on the SEC Independence Rules, Audrey A. Gramling and Vassilios Karapanos
What I Have Learned So Far: Observations on Managing an Academic Accounting Career, Dana R. Hermanson
Quality Control Defects Revealed in Smaller Firms' PCAOB Inspection Reports, Dana R. Hermanson and Richard W. Houston
Building an Effective Internal Audit Function: Learning from SOX Section 404 Reports, Dana R. Hermanson, Daniel M. Ivancevich, and Susan H. Ivancevich
Tone at the Top, Dana R. Hermanson, Daniel M. Ivancevich, and Susan H. Ivancevich
SOX Section 404 Material Weaknesses Related to Revenue Recognition, Dana R. Hermanson, Daniel M. Ivan, and Susan H. Iva
Submissions from 2007
Determinants of the Relations between Transitory Earnings and CEO Cash Compensation in the USA, Sharad Asthana and Zhongxia Shelly Ye
Using a Systems Methodology to Implement an Assurance of Learning Process, Jane E. Campbell and Mary C. Hill
Engagement Quality Reviews: A Comparison of Audit Firm Practices, Kathryn K. Epps and William F. Messier Jr.
IT-Related Material Weaknesses in Internal Control: Initial Evidence from SOX Section 404 Reports, Dana Hermanson, Daniel M. Ivancevich, and Susan H. Ivancevich
PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports, Dana R. Hermanson, Richard W. Houston, and John C. Rice
Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, and Susan H. Ivancevich
Teaching Transaction Processing using Trial-Version Software in Accounting Information Systems Courses, Mary C. Hill
The Value Relevance of Earnings and the Prediction of One-Year-Ahead Cash Flows, Oliver Kim, Steve C. Lim, and Taewoo Park
Submissions from 2006
Auditor Risk Assessment: Insights from the Academic Literature, Robert D. Allen, Dana R. Hermanson, Thomas J. Kozloski, and Robert J. Ramsay
The Impact of Enterprise Risk Management on the Internal Audit Function, Mark S. Beasley, Richard Clune, and Dana Hermanson
How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley and Dana R. Hermanson
Internal Auditing's Role in ERM, Audrey A. Gramling and Patricia M. Myers
Assessing Internal Audit Quality, Audrey A. Gramling and Scott D. Vandervelde
Six Levels of Financial Knowledge, George E. Manners Jr.
Big GAAP-Little GAAP Does One-Size-Fits-All Still Work?, Paula Morris and Jane E. Campbell
Submissions from 2005
Financial Reporting Quality: A Focus on the Role of the Independent Auditor, Andrew D. Bailey Jr. and Audrey A. Gramling
ERM A Status Report, Mark S. Beasley, Richard Clune, and Dana Hermanson
Use of an Advising Team, Jane E. Campbell and Randy Stuart
Changes in Internal Auditing During the Time of the Major US Accounting Scandals, Joseph V. Carcello, Dana R. Hermanson, and K. Raghunandan
Factors Associated with U.S. Public Companies' Investment in Internal Auditing, Joseph V. Carcello, Dana R. Hermanson, and K. Raghunandan
Accounting for Stock Options: The Debate Continues, Amy E. Cudd and Steven W. Smalt
Performing a Literature Synthesis Project for the PCAOB, Dana R. Hermanson
Submissions from 2004
The Importance of Integrated Goal Setting: The Application of Cost-of-Capital Concepts to Private Firms, A. Frank Adams III, George E. Manners Jr, Joseph H. Astrachan, and Pietro Mazzola
Audit Committees: Smart Questions And Smart Answers, Mark S. Beasley and Dana R. Hermanson
Going Beyond Sarbanes-Oxley Compliance: Five Keys to Creating Value, Mark S. Beasley and Dana R. Hermanson
Audit Committee Service Precautions, Dana R. Hermanson
Corporate Governance Ratings: Good or Bad?, Dana R. Hermanson
Young CPAs Remain Undaunted by Scandals, Heather M. Hermanson, Mary C. Hill, and Susan H. Ivancevich
Estimates of the Sensitivities of the Value of the Firm to Profitability, Growth, and Capital Intensity, Tom W. Miller, Richard E. Mathisen, and John P. McAllister
The Fraud Diamond: Considering the Four Elements of Fraud, David T. Wolfe and Dana R. Hermanson