Coles Annual Report 2019-2020

Conducting Critical Research Besides teaching students, research is the most direct way for educators to influence the conversation around how business is done. This year, Coles College faculty published papers with far-reaching impact, while undergraduate students embraced research, with the Coles College doubling its presence at Kennesaw State’s annual undergraduate research symposium.

Research Published in Financial Times Top 50 Journals Auditor Sensitivity to Real Earnings Management: The Importance of Ambiguity and Earnings Context ¬– Benjamin Commerford, Dana Hermanson , Richard Houston, and Michael Peters

Working Paper Series Awards The Coles College Working Paper Series features ongoing research projects conducted within the Coles College of Business. Publishing drafts provides the authors with an opportunity for valuable feedback. Editors select papers in each issue to receive the Working Paper Series Award. The award recipients for academic year 2018-2019 are:

Jomon Paul and Huan Ni

Kennesaw State a Leader in Accounting Research

Jomon Paul and Huan Ni

How Private Nonprofit Hospitals Differ from Private For- Profit Hospitals in Average Inpatient Length of Stay Research shows that the longer a patient stays in the hospital, the more likely they are to experience a positive outcome. This study compares the typical length of stay for patients at private for-profit hospitals to those at nonprofit hospitals, concluding that lengths of stay are often longer at nonprofit hospitals.

Published in Contemporary Accounting Research Vol. 36, No. 2, Summer 2019, pp. 1055-1076

Brigham Young University ranked Kennesaw State University as the 2nd- most-published university in Georgia during the last six years for accounting research published in 12 top accounting journals. In addition, seven School of Accountancy faculty were among the top 1,000 researchers, with Dana Hermanson ranking 29th. For research published since 1990, Hermanson ranked 18th. “I am motivated to try to answer questions that can be helpful to practicing accountants, board members and students,” said Hermanson. Also for research published since 1990, Kennesaw State was ranked:

Yuyuan Chang, Yangyang Fan, and Duanping Hong

Greater Reliance on Major Customers and Auditor Going- Concern Opinions – Dan Dhaliwal, Paul Michas, Vic Naiker, and Divesh Sharma

Foreign Operations’ Effect on the Audit Quality of U.S. Multinational Corporations: Evidence from PCAOB International Inspections Auditing a U.S. multinational corporation means U.S. auditors must partner with their peers around the world. However, international auditors in many countries are not subject to oversight by the U.S. Public Company Accounting Oversight Board, which often results in reduced audit quality.

Saptarshi Purkayastha, Rajaram Veliyath, and Reije George

Published in Contemporary Accounting Research Vol. 37, No. 1 (Spring 2020), pp. 160-188

Performance Implications of Diversification Strategies of Business Groups and M-Form Firms Large businesses in India are typically organized in the business group structure – meaning the corporate office maintains varying degrees of control over independent, unrelated businesses – or the M-form structure – where the home office maintains centralized control over their various divisions. While diversifying a business positively affects its performance in most cases, the organizational structure dictates what form that diversification should take.

Multiechelon Lot Sizing: New Complexities and Inequalities – Ming Zhao and Minjiao Zhang

Divesh Sharma, Vineeta Sharma, and Lucy Ackert

Published in Operations Research (forthcoming)

◆ 6th in the world for accounting education research

Corporate Philanthropy: Do Board Gender Diversity and CEO Gender Matter? A study of 10,573 observations on the philanthropy of publicly listed companies reveals that those with more women in the roles of director, CEO, and/or board chairs are more likely to participate in corporate philanthropy. stavoid copycats.

◆ 18th in the world for auditing research

Robust Inference for Consumption-Based Asset Pricing – Frank Kleibergen and Zhaoguo Zhan

◆ 24th in the world for overall researh breadth

Published in Journal of Finance Vol. 75, No. 1 (February 2020), pp. 507-550



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