School of Accountancy 2023-2024 Annual Report

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 ).

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KENNESAW STATE UNIVERSITY

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