School of Accountancy 2023-2024 Annual Report

Annual Report School of Accountancy

IN THIS ISSUE MESSAGE FROM THE DIRECTOR............3 ABOUT US................................................................5 STUDENT NEWS..................................................6 DEVELOPMENT...................................................11 ADVISORY BOARD...........................................13 FACULTY NEWS..................................................14 FACULTY ACCOMPLISHMENTS...............15

KENNESAW STATE UNIVERSITY

MESSAGE FROM THE DIRECTOR

DEAR SOA ALUMNI, SUPPORTERS AND FRIENDS, Welcome to the 2023 – 2024 annual report of the Kennesaw State School of Accountancy. This has been another exciting and eventful year. The SOA’s faculty, staff and students continue to make major strides on all fronts. This year’s report will highlight some of those efforts and notable achievements of the past academic year. Our honor society, Beta Alpha Psi remains a prestigious chapter on campus welcoming nearly 100 students each semester to connect in professional development, community service, and networking with metro Atlanta companies. Our chapter is made up of exceptional students and has been recognized as a Superior Chapter by Beta Alpha Psi International six years in a row, a tribute to the student leadership of the chapter. The Master of Accounting 2 in 2 program, (both the MAcc and the CPA exam in two semesters) continues to have high demand from both students and employers in contrast to continued reports of declining enrollments across the country. We have built a cutting-edge graduate curriculum that not only includes advanced systems and analytics, but also incorporates preparing and sitting for the CPA exam. Students are given the tools to jumpstart their careers in the accounting profession as 100% secured professional placement before the end of the first semester. The Michael J. Coles College of Business Ph.D. in Business Administration (Accounting) continues to be highly demanded. This innovative research program

specifically prepares candidates for academic careers. Both the Coles College and the SOA are committed to continuous improvement as evidenced by our AACSB accreditation. Graduates from our Ph.D. program continue to be placed in tenure-track AACSB accredited faculty positions. Our alumni research output as ranked by BYU Accounting rankings continues ahead of many acclaimed research programs. During this academic year Drs. Velina Popova and John Abernathy presented portfolios of academic excellence and were promoted to Full Professor. Dr. Duanping Hong was also promoted to Associate Professor and awarded Tenure. The faculty continue to be recognized for their award-winning scholarship and leadership to the accounting academic community as detailed in this report. We are particularly proud of Dr. Hong Qu’s appointment as Associate Editor of the prestigious Journal of Accounting Research. It is a great honor to work with the faculty and staff of the School of Accountancy to serve the needs of our dedicated students as we prepare them for their future in the accounting profession. Whether you are an alum of the SOA, a Partner of our employer scholarship program, recruiter of our graduates or supporter and contributor to the vision and work of the SOA – Thank you for all you do on behalf of our students.

Go Owls!!!

Steven W. Smalt, Ph.D., CPA DIRECTOR, SCHOOL OF ACCOUNTANCY

SCHOOL OF ACCOUNTANCY

Kennesaw State University is one of the 13 Internal Auditing Education Partnership (IAEP) program universities recognized as a “Center of Excellence.”

The KSU School of Accountancy ranks 54th in the world for the number of accounting research articles published in leading journals during the past 12 years, according to Brigham Young University. KSU also ranks 18th in Audit Research, 50th in Tax Research, and 81st in Financial Accounting Research.

BYU ranks KSU 5th in the world for the number of Accounting Education Research articles published in leading journals during the last 12 years.

BYU ranks KSU #48 in Relevance of Accounting Research (ROAR) to accounting professionals in the last six years.

KENNESAW STATE UNIVERSITY

ABOUT US

We are the largest School of Accountancy in Georgia: >1,004 Undergraduate students; 30 MAcc students; 7 Ph.D. students. In 2021-2022, Diverse Issues in Higher Education ranked KSU as 29th in the nation for the number of accounting degrees conferred to minorities.

VISION

We aspire to be a nationally recognized leader in influencing the accounting profession by educating our students, performing relevant research, and engaging with the profession.

MISSION

The mission of the School of Accountancy at Kennesaw State University is to: provide a high-quality accounting education to a diverse student group; prepare successful accounting professionals and future leaders in local, national, and global organizations; and influence the accounting profession through relevant research and professional engagement. We will achieve these goals by promoting teaching and research excellence, delivering innovative undergraduate and graduate programs, and fostering an ethical environment of intellectual curiosity, innovation, and collegiality.

AACSB Kennesaw State University School of Accountancy undergraduate, master’s, and doctoral degree programs in accounting are separately accredited by The Association to Advance Collegiate Schools of Business (AACSB – International), the premier accrediting body for business schools around the world. AACSB – International accreditation represents the SOA’s achievement to continuously meet a rigorous set of quality accounting standards.

IAEP The Internal Auditing Education Partnership (IAEP) program was developed by the Institute of Internal Auditors (IIA) to meet the growing demand for internal audit education at colleges and universities. Kennesaw State University is one of only 13 institutions worldwide recognized as an IIA Center of Excellence.

SCHOOL OF ACCOUNTANCY

STUDENT NEWS

BAP The Iota Tau Chapter of Beta Alpha Psi (BAP) had an excellent year in terms of events and activities. In November 2023, for the 6th consecutive year, our chapter was recognized as a Superior Chapter by Beta Alpha Psi International. Students completed a collective of 717.3 professional development hours and 618.5 community service hours in the 2023-2024 academic year, including a new service opportunity with Junior Achievement at the World Congress Center in Atlanta. KSU’s BAP chapter hosted 20 companies and has nearly 120 members. NABA The School of Accountancy has a National Association of Black Accountants (NABA) chapter. NABA promotes the tremendous benefits of studying accounting and exposes its members to a vast array of career opportunities as well as several social outlets. INTERNAL AUDIT CENTER ACTIVITIES As an approved Internal Auditing Education Partnership Center of Excellence, the School of Accountancy’s Internal Audit Center continues to influence accounting students at the undergraduate and graduate levels by offering IAEP Certification and access to case competitions, conference participation, career

fairs, and professional guest lectures. These activities place a high demand on students. More than 90 students earned IAEP certification this academic year, more than any other institution in the country. Some key events for the Internal Audit Center this year included the 18th Annual Internal Audit/ Advisory Student Day and Career Fair, the 5th Annual IA Awareness Day, participation in the IIA Atlanta and IIA Global Student Conferences, where our students placed among the top 3 winning teams. The 18th Annual Internal Audit/Advisory Student Day and Career Fair, co-hosted by the Internal Audit Center, the School of Accountancy, Beta Alpha Psi, and NABA, drew over 80 students and 25 professional stakeholders. Students were able to connect with practitioners on how to apply knowledge from courses in accounting, finance, information systems, and information security to their professional careers. The Annual IA Awareness Day event exposes students majoring in accounting, finance or information systems to career pathways in Internal Audit and Advisory. In 2024, more than 75 students from colleges across Georgia connected with over 20 professionals to learn about their experiences in Internal Audit. The Internal Audit Center (IAC) received $8,500 in grant funding for a graduate research assistant from the Institute of Internal Auditors’ global

KENNESAW STATE UNIVERSITY

SCHOOL OF ACCOUNTANCY

STUDENT NEWS

headquarters. In addition, the IAC and SOA sponsored over 30 Chief Audit Executives from Georgia firms to host guest lectures in MAcc and undergraduate classes. MACC The 13th cohort class of the Master of Accounting program (our sixth cohort of the new 2 in 2 MAcc program) graduated in May 2024. The 2 in 2 program sees students earning their MAcc degree and sitting for the CPA exam in two semesters. Meanwhile, the upcoming 14th cohort currently has 37 students enrolled. Through the 2023-2024 peer and professional mentoring programs, students were mentored by CAEs and Corporate Tax heads from firms including UPS, GE, Genuine Parts Company, Delta Air Lines, KPMG, and McKinsey & Company. In August 2023, the SOA and MAcc hosted the second MAcc Networking Luncheon. This event allowed students to engage with 25 professionals from corporate and public accounting firms in Metro Atlanta and hear from a panel of three professionals discussing the use of Artificial Intelligence in the accounting profession. The MAcc has achieved 100% job placement for the Class of 2024. The MAcc program achieved an important milestone when Jocelyn Galvan became the first MAcc student to earn a prestigious Postgraduate

Technical Assistant position at the Financial Accounting Standards Board (FASB). Jocelyn will spend the year working alongside senior members of the FASB and will gain real-world experience in all aspects of the accounting standards-setting process. She will interact with leaders of national accounting firms, senior management of public and private companies, analysts, government accountants, and academics. Jocelynn will join EY after her fellowship.

KENNESAW STATE UNIVERSITY

PH.D. All five accounting students in the current Ph.D. in Business Administration program cohort passed their comprehensive exams and are working on their proposals with their committees. One accounting student from the prior cohort graduated in May 2024 and one is scheduled to defend his dissertation in June 2024. Four incoming Ph.D. students will commence in Fall 2024. In 2023, BYU ranked the research of our PhD alumni in the top-80 in the world. Co-chaired by Saurabh Gupta and Divesh Sharma, the Coles College Ph.D. in Business Administration program organized and hosted the Conference on Advances in Business Doctoral Education from May 3 - 4. This is the first-ever conference of this kind to focus on the future of doctoral education and its role in producing faculty and research that is of significance and relevance to the business world, policy making, society, and other non-academic stakeholders. The conference was held over two days comprised of six panel discussions, a fireside session with the President of the Ph.D. Project, and three keynote addresses. More than 120 participants engaged in the conference comprised of Provosts, Deans, Ph.D. program directors, executives, faculty, and doctoral students. A half-day Ph.D. consortium was instrumental in providing constructive feedback to rising academics. The consortium

attracted 48 submissions from around the world including some prestigious institutions such as UC Berkley, UT Austin, UIUC, U Rochester, Penn State, U Michigan. The acceptance rate for the consortium stood at about 40% across the disciplines of Accounting, Information Systems, Marketing, and Management.

SCHOOL OF ACCOUNTANCY

STUDENT NEWS

FINANCIAL REPORTING ROUNDTABLE

students at the Spring 2024 event. Employer Partners use these events to build brand recognition and to act as a recruitment drive for summer leadership programs, internships, and full-time employment. ACCOUNTING ACHIEVERS This event exposes top-performing undecided KSU undergraduates to the accounting profession. Students who hold a 3.5 GPA or higher and who performed well in the first two accounting principles courses are invited. Faculty also nominates the top ten students from their classes to attend. In 2023, 58 students from across 12 majors attended Accounting Achievers and learned more about career opportunities and majoring in accounting. Of our 2024 MAcc graduates, five attended this event during their early undergraduate program. WHAT IS ACCOUNTING PANEL In the fall, the School of Accountancy debuted a “What is Accounting?” Panel comprised of high- level professionals in the accounting profession to highlight the many opportunities accounting can offer to graduates. Students from our first two Principles courses, students interested in learning more about accounting, and others interested in the subject itself, joined to hear the professionals’ stories. With the success of the first panel in the fall, we continued this event in the spring and now plan to add it as a staple of accounting industry promotion. Over 150 students attended one of the panels this year.

The School of Accountancy continued sponsorship of the successful Financial Reporting Roundtable (FRR). The FRR consists of financial reporting professionals from the 20 largest for- profit publicly traded companies headquartered in the State of Georgia. In 2023, SOA hosted a meeting and facilitated the remaining six meetings hosted by the member companies. These meetings provide a forum for “off the record” discussions, the sharing of experiences, and insights regarding various accounting topics. As in prior years, the FRR invited a member from a relevant regulatory institution (FASB, SEC, PCAOB, ISSB, etc.). In November 2023, Jonathan Wiggins, Deputy Chief Accountant at the U.S. Securities Exchange Commission, presented to the group at an in-person meeting hosted by KSU. This year, Dr. Mary Hill continued to serve as Director of the FRR. Dr. Hill’s research and interests lie in financial reporting, the objective of the FRR. The organization is thriving under her leadership and direction. SOA ACCOUNTING CAREER FAIRS Held at the start of the fall 2023 semester, the School of Accountancy Fall Career Fair provided over 200 undergraduate and graduate students access to 44 SOA Partners. The spring semester career fair – Meet the Firms – is open to all Coles students. 43 employers connected with over 100

KENNESAW STATE UNIVERSITY

DEVELOPMENT

PCAOB Kennesaw State University nominated three exceptional students for academic scholarships from the Public Company Accounting Oversight Board (PCAOB) for the 2024-2025 academic year. We are pleased to report that Emily Hall, Hannah Corcoran, and Savanna Hadley were awarded scholarships in the amount of $15,000 each. ACCOUNTING AND AUDITING FORUM The annual Accounting and Auditing Forum is a longstanding partnership between the School of Accountancy and the North Atlanta Chapter of the Georgia Society of CPAs. KSU faculty volunteer their time to make professional presentations to the chapter’s membership that qualify as Continuing Professional Education credit. In return, the proceeds of the event are donated back to the School of Accountancy.

HONORS BANQUET Our annual Honors Banquet in April recognizes students from our undergraduate and MAcc programs for merit-based scholarships. In 2024, the School of Accountancy celebrated over 100 awards to students with over $375,000 worth of scholarships and assistantships given. Donors, students, and faculty celebrate the accomplishments of awarded students and network at this event. Students were able to connect with donors by engaging in team activities in addition to a banquet luncheon. Daniel S. Tucker, Executive Vice President and Chief Financial Officer at Southern Company an alumnus of KSU was our keynote speaker. He spoke about his successful career journey.

SCHOOL OF ACCOUNTANCY

PARTNERSHIPS Our sponsorship program has grown from 40 in 2022 to 46 in 2023. The commitment process is underway for the 2024-2025 academic year. Many more companies and CPA firms have already shown a newfound interest in the 2024-2025 Partnership Program. The program represents over $186,000 in support with every partnership level including a component of scholarship funding. Partners can connect with students to recruit, network, and educate our SOA undergraduate and MAcc students about the benefits available in the accounting profession.

KENNESAW STATE UNIVERSITY

ADVISORY BOARD

ADVISORY BOARD CURRENT MEMBERS

Rachel Allen, M&A Transaction Manager, UPS Gina Auld, Finance Director, City of Kennesaw Bruce Benator, Managing Partner, WBL CPAs + Advisors Betsi Barrett, Tax Partner, Bennett Thrasher, LLP Michael Bohling, CEO, HLB Gross Collins, P.C. Jo deRuiter, Director, Business Applications, Aisling Dynamics Business Solution Jonathan Fowler, Partner, Deloitte, LLP Aaron Gagnon, Partner, CAO, McKinsey & Company

Lori Kaczynski, SVP, Chief Audit, Risk, and Compliance Officer,

Thomas Prevatt, Partner, Aprio Taron Ragan, Finance Manager, Microsoft Luis Reyes,

Graphic Packaging International, Inc. Megan Makar,

Audit Partner, Carr, Riggs & Ingram CPAs and Advisors Scott McGee, Partner, KPMG, LLP Matt Menerey, Executive Director Retail Accounting, Racetrac Anne Morris, Principal, Windham Brannon, P.C. Alana Mueller, Partner, Financial Reporting and Assurance, Bennett Thrasher, LLP Denise O’Connell, Partner, Nichols, Cauley, & Associates, LLC Brian Pendley, Partner, Ernst & Young, LLP Chase Phillips, Director, CliftonLarsonAllen

Partner and Southeast Regional Market Leader, Cherry Bekaert Boyd Search, CEO, The Georgia Society of CPAs Nichole Smith, Director, Cox Enterprises, Inc. – Real Estate Larry Stevens Partner (Retired), PricewaterhouseCoopers, LLP Roderick Williams Tax Manager, Carr, Riggs & Ingram CPAs and Advisors

Kim Hancock, VP Controller of Accounting, Aveanna Healthcare

Three new members joined the School of Accountancy Advisory Board during the 2023-2024 academic year: Bruce Benator of WBL, Jonathan Fowler of Deloitte, and Alana Mueller of Bennett Thrasher. Member Betsi Barrett of Bennett Thrasher concluded her valuable service to the School of Accountancy Advisory Board.

SCHOOL OF ACCOUNTANCY

FACULTY NEWS NEW FACULTY Scott Boykin will join our faculty in fall 2024 as a Clinical Assistant Professor of Business Law. Scott attended the University of Alabama, where he obtained his Bachelor of Arts in Political Science and his Juris Doctorate degree. He received his Ph.D. in Political Science from Tulane University and is currently enrolled in a Master of Science in Applied Economics at Georgia Southern University. He comes to Kennesaw from Georgia Gwinnett College where he served as a Professor of Political Science. His areas of research interest include Political Theory, American Government, and Comparative Politics. Damon Scott will join our faculty in fall 2024 as a Clinical Assistant Professor of Business Law. With a bachelor’s degree in African American History from Indiana University and a master’s degree in accounting from the Graduate School of Business at DePaul University, and a Juris Doctorate from Cooley Law School. In addition to his education, he brings with him experience from Arthur Andersen, Grant Thornton, JP Morgan Chase, Merrill Lynch, Kumar Prabhu Patel & Banerjee, and Hawkins Parnell & Young. He joins the SOA with teaching experience from Atlanta Technical College where he taught accounting, tax and business law. CURRICULUM UPDATES After the successful integration of Microsoft Excel certification the School of Accountancy has embedded Tableau Certification into the undergraduate curriculum. Integration of

Scott Boykin

Damon Scott

Tableau projects in four undergraduate courses prepares the students for the certification exam. In addition, Dr. Sunay Mutlu pilot-tested a new certification program in his graduate level Data Analytics class this spring. All 20 of our MAcc Audit/Advisory track students passed the Alteryx Foundation Micro-Credential exam with an average score of 87%. Based on the feedback from this test, we are rolling out an updated Data Analytics course in the MAcc for Fall 2024. It will become a core course (for all MAcc students), and students will take the four-exam series to earn their Alteryx Certification. MBA – ACCOUNTING CONCENTRATION The School of Accountancy alongside the MBA Program launched the MBA Accounting Concentration in fall 2023. The KSU MBA- Accounting Concentration is designed for working professionals seeking a path to certification as a Certified Public Accountant (CPA) without leaving the workforce. Students pursuing the accounting concentration will gain the credit hours and content needed to become eligible to sit for the CPA Exam. Students pursuing the accounting concentration will complete six MBA core courses, and six accounting courses. Accounting courses will cover topics such as business reporting, accounting information systems, taxation, and auditing to help students prepare for the CPA Exam eligibility.

School of Accountancy faculty have been busy during the past academic year with implementing new course components, receiving awards, and publishing more than 25 articles. Here are a few of their accomplishments: FACULTY ACCOMPLISHMENTS PUBLICATIONS

John Abernathy, Associate Professor of Accounting PUBLICATION

Ariail, D. L., Smith, K. T., Smith, L. M., & Khayati, A. (2024). An examination of ethical values of management accountants. Journal of Business Ethics accepted February 11, 2024. Ariail, D. L., Lassila, D. R., Reed, A., & Smith, L. M. (2023/2024). Ethical attitudes towards taxes: Changes over 20 years and demographic differences. The Florida Tax Review , 27(2), Spring, 2024 (University of Florida College of Law). Accepted July 24, 2023; published online November 2, 2023. Marcus Caylor, Professor of Accounting PUBLICATION Park, H., Caylor, M., Qu, H., Hong, D. (2023). Do analysts anchor on public signals in forecasting the target price of disruptive technology firms? Economics Letters , 228, 111183. Qi Dong, Associate Professor of Accounting PUBLICATIONS Albuquerque, A., Albuquerque, R., Carter, M.E., and Dong, Q. (2024). How Large Is the Pay Premium from Executive Incentive Compensation? The Accounting Review . doi: 10.2308/TAR-2022-0226

Abernathy, J.L., Klaus, J.P., Le, L., and Masli, A. (2023). Does greater access to employees with information technology capability improve financial reporting quality? Contemporary Accounting Research . doi: 10.1111/1911-3846.12869 Donald Ariail, Professor of Accounting AWARDS 2024 KSU FT50 Award: An examination of ethical values of management accountants. Journal of Business Ethics , accepted February 10, 2024 2024 TLC Best Paper Award presented at the SWAAA Conference in Galveston Texas: An examination of ethical leadership in academia: A study of academic faculty. 2023 Gender Issues & Work-Life Balance Best Paper Award 2023, American Accounting Association Southwest Region Meeting, Houston (March 9). Article Title: Relationship of Judeo-Christian ethicality to financial measures, gender equality, and social progress.

SCHOOL OF ACCOUNTANCY

FACULTY ACCOMPLISHMENTS

Dong, Q, Cao, Y., Dickinson, V., and Feng, H. (2024). Do Cash-Flow Performance Metrics in CEOs’ Compensation Contracts Enhance Firm Innovation? Journal of Management Accounting Research . doi: 10.2308/JMAR-2022-083 Kelly Ha, Assistant Professor of Accounting PUBLICATION Ha, K., and Thomas, W. B. (2023). Classification Shifting and Earnings Predictability. Journal of Accounting, Auditing & Finance , (forthcoming). doi: 10.1177/0148558X231210601 Ken Harmon, Professor of Accounting PUBLICATIONS Harmon, W. W., Mutlu, S., Ye, Z. (2023). Book Review: Richardson, Vernon J., Ryan A. Teeter, and Katie L. Terrell (2023). Data Analytics for Accounting (3rd ed.). McGraw Hill LLC. Accounting Horizons . Street, D., Harmon, W. W., Hermanson, D. (2023). Finding Your Technology Sweet Spot: Considerations for Internal Auditors. Internal Auditing (July / August), 36-41.

Donald Ariail

John Abernathy

Qi Dong

Marcus Caylor

Ken Harmon

Dana Hermanson

Ken Harmon

Kelly Ha

Mary Hill

KENNESAW STATE UNIVERSITY

Dana Hermanson, Dinos Eminent Scholar Chair of Private Enterprise and Professor of Accounting AWARD 2023 Strategic Finance Curt Verschoor Ethics Feature of the Year, 2023. Paper: “The Fraud Prevention Pyramid: Protecting Yourself from Fraud,” Strategic Finance (March 2024), by Boyle and Hermanson. RANKINGS Dana Hermanson appeared in the Research. com 2023 World Ranking of Top Business and Management Scientists, as well as the 2023 World Ranking of Top Economics and Finance Scientists. In the 2023 BYU Accounting Research Rankings, Hermanson ranks 19th in the world for all years in research topic breadth along with many other impressive rankings. He has 50 career publications coauthored with KSU students or graduates, and has over19,500 citations in Google Scholar (5th highest in auditing and 4th highest in fraud). PUBLICATIONS Hermanson, D. R., and D. T. Wolfe. (2024). The Fraud Diamond: A 20-Year Retrospective. The CPA Journal (Forthcoming). Falgout, S., D. Boyle, D. Gaydon, and D. R. Hermanson. (2024). Data Analytics Integration Approaches: Insights from Accounting Chairs. Issues in Accounting Education (Forthcoming).

Qu, H., Ackert, L., Hermanson, D. R., and Popova, V. (2024). The Joint Effect of Justification and Ambiguity on Operating Decision Distortion. Journal of Management Accounting Research (Forthcoming). Hermanson, D. R., P. Hurley, and K. Obermire. (2024). Audit Committee Research: Where Do We Stand, and Where Do We Go from Here? Auditing: A Journal of Practice & Theory (Forthcoming). Allen, R., A. Gramling, and D. R. Hermanson. (2023). Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions. Accounting Horizons 37 (4): 1-8. Mary Hill, Associate Professor of Accounting AWARD Mary Hill received the Innovation in Financial Accounting Education Award from the Financial and Accounting Reporting section of the American Accounting Association. She was recognized for her work in encouraging graduate students to take an active role in developing new U.S. accounting standards. For the past three years, Hill’s Master of Accounting students have reviewed proposed changes to U.S. accounting standards and drafted comment letters to the Financial Accounting Standards Board offering their recommendations. These letters are posted on the FASB’s website Response to FASB Invitation to Comment: The Proposed Statement of Financial Accounting

SCHOOL OF ACCOUNTANCY

FACULTY ACCOMPLISHMENTS

Concepts No. 8, Conceptual Framework for Financial Reporting – Chapter 6: Measurement, File Reference No. 2023-ED700 with AAA Financial Reporting Policy Committee, 2024 Comment letter available here. Response to FASB Invitation to Comment: The Proposed Accounting Standards Update –Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220- 40)— Disaggregation of Income Statement Expenses , File Reference No. 2023-ED500 with AAA Financial Reporting Policy Committee, 2023 Comment letter available here. Response to FASB Invitation to Comment: The Proposed Accounting Standards Update –Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220- 40)— Disaggregation of Income Statement Expenses , File Reference No. 2023-ED500 with students from Regulatory Structures and Emerging Issues class, 2023 Comment letter available here. PUBLICATION Hill,M.S., Taylor, G.K. (2023). Default Risk and Earnings Expectations: The Role of Contract Maturity in the Credit Default Swap. Accounting and Finance .

Hong, D. (2023). CEO discretionary power, unconstrained stock ownership, and stock trading: Theory and evidence. Advances in Accounting 61: 100656. Hong, D. Miller, S., Shumate, S. (2023). A Modified Model of Peer Support in Asynchronous Online Introductory Accounting: Is It Effective? Accounting Education. , 1–19. doi: 10.108 0/09639284.2023.2273815 Park, H., Caylor, M., Qu, H., Hong, D. (2023). Do analysts anchor on public signals in forecasting the target price of disruptive technology firms? Economics Letters , 228, 111183. Stephanie Miller, Senior Lecturer of Accounting PUBLICATION Hong, D., Miller, S., & Shumate, S. (2023). A modified model of peer support in asynchronous online introductory accounting: is it effective? Accounting Education, 1–19. doi: 10.108 0/09639284.2023.2273815 Sunay Mutlu, Associate Professor

of Accounting PUBLICATION

Duanping Hong, Assistant Professor of Accounting PUBLICATIONS

Harmon, W. W., Mutlu, S., Ye, Z. (2023). Book Review: Richardson, Vernon J., Ryan A. Teeter, and Katie L. Terrell (2023). Data Analytics for Accounting (3rd ed.). McGraw Hill LLC. Accounting Horizons.

KENNESAW STATE UNIVERSITY

Stephanie Miller

Hyungshin Park, Assistant Professor of Accounting PUBLICATION

Duanping Hong

Hyungshin Park

Park, H., Caylor, M., Qu, H., Hong, D. (2023). Do analysts anchor on public signals in forecasting the target price of disruptive technology firms? Economics Letters , 228, 111183. Velina Popova, Associate Director of the School of Accountancy and Associate Professor of Accounting PUBLICATION Qu, H., Ackert, L., Hermanson, D. R., and Popova, V. (2024). The Joint Effect of Justification and Ambiguity on Operating Decision Distortion. Journal of Management Accounting Research (Forthcoming). Hong Qu, Assistant Professor of Accounting AWARD Journal of Accounting Research named Hong Qu as Associate Editor Kennesaw State University Coles College Distinguished Scholarship Award, 2024. This award recognizes sustained excellence in performance of scholarship activities as evidenced by peer- reviewed publications, grants, citations, mentoring and sharing expertise with faculty or students, and holding positions that recognize scholarship and/ or creative activity.

Sunay Mutlu

Brad Schafer

Velina Popova

Divesh Sharma

Hong Qu

Vineeta Sharma

Jennifer Schafer

SCHOOL OF ACCOUNTANCY

Shannon Shumate

FACULTY ACCOMPLISHMENTS

PUBLICATIONS Qu, H., Williams, J., Zhao, R. and Kwasnica, T. ( Forthcoming ). Coordinated Inattention and Disclosure Complexity. Management Science . Qu, H., Ackert, L., Hermanson, D. R., and Popova, V. (2024). The Joint Effect of Justification and Ambiguity on Operating Decision Distortion. Journal of Management Accounting Research (Forthcoming). Steven, H. and Qu, H. (2024). Rotten Apples and Sterling Examples: Norm-Based Moral Reasoning and Peer Influences on Honesty. Journal of Management Accounting Research , January 1-18. Brad Schafer, Associate Professor of Accounting and Director of the Internal Audit Center AWARD Outstanding Educator Award by the Georgia Society of CPAs . Jennifer Schafer, Associate Professor of Accounting PUBLICATIONS Hamrick, J., Schafer, J., and DeZoort, T. (2023). The effect of client gender and negotiation style on auditors’ proposed audit adjustments. Advances in Accounting : 62.

Falsetta, D., Schafer, J. K., Tsakumis, G. T. (2023). How government spending impacts tax compliance. Journal of Business Ethics . Divesh Sharma, Professor of Accounting Brigham Young University’s ranking of accounting faculty publishing in top-12 journals places Divesh S. Sharma among the top-30 researchers in the world across all topics and methods in the accounting discipline over a six-year rolling period, and top-20 researchers in the world in audit research. This is a significant milestone for SOA. AWARD Top cited award from Wiley for article: Do Alma Mater Ties between the Auditor and Audit Committee Affect Audit Quality? Contemporary Accounting Research. PUBLICATIONS Gal-Or, R., M. Harding, V. Naiker, and D. Sharma. (2024). Why do Audit Clients Voluntarily Disclose the Compliance and Planning Components of Auditor Provided Tax Services? Journal of Accounting and Public Policy 43: 107160. Colson, C. J., D. McWilliams, D. Oliver, D. S. Sharma, and C. Witherspoon. (2024). The Ledger Does Not Balance for All: Experiences of Underrepresented Individuals in Accounting Academia. (Forthcoming in Issues in Accounting Education ).

KENNESAW STATE UNIVERSITY

Crews, C., Abernathy, J., Carmenate, J., Sharma, D. S., and Sharma, V. D. (2024). Are Out-Of-Period Adjustments a Type of Stealth Restatement? An Examination of Non-Audit Services and Out-Of- Period Adjustments. Managerial Auditing Journal 39 (3): 238-262. Sharma, D. S. (2023). To Replicate or Not to Replicate? That is the Question. Journal of Accounting and Public Policy 42 (6): 107151. Vineeta Sharma, Professor of Accounting PUBLICATION Crews, C., Abernathy, J., Carmenate, J., Sharma, D. S., and Sharma, V. D. (2024). Are Out-Of-Period Adjustments a Type of Stealth Restatement? An Examination of Non-Audit Services and Out-Of- Period Adjustments Managerial Auditing Journal 39 (3): 238-262. Shannon Shumate, Senior Lecturer

of Accounting PUBLICATION

Hong, D., Miller, S., & Shumate, S. (2023). A modified model of peer support in asynchronous online introductory accounting: is it effective? Accounting Education, 1–19 . doi: 10.108 0/09639284.2023.2273815

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WAYS TO GIVE Interested in helping us prepare our students to be career-ready and reach their highest potential? Consider a gift that suits your needs and goals. Be sure to designate the School of Accountancy when giving to ensure that your gift will reach the accounting programs. Please visit the following website to give today! > https://giving.kennesaw.edu/online- giving/coles-college.php School of Accountancy Coles College of Business Kennesaw State University 560 Parliament Garden Way NW, MD #0402 470-578-6084

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