Annual Report School of Accountancy
MESSAGE FROM THE DIRECTOR
DEAR SOA ALUMNI, SUPPORTERS AND FRIENDS, Welcome to the 2024 – 2025 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. One major accomplishment for the School and the Coles College this past fall was the positive Peer Review Team visit from AACSB International. The Accounting PRT report specifically commends the SOA for our faculty’s “outstanding” research activity and productivity. They also noted our “high level” of professional engagement through the School’s Internal Audit Center (IIA Center of Excellence) and the Financial Reporting Roundtable of the largest publicly traded companies headquartered in Georgia. The 100% career placement of our MAcc program and its high success rate on the CPA exam were also noted. We are certainly pleased with the positive reaccreditation report. The accounting honorary, 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 Gold Chapter (formerly Superior) by Beta Alpha Psi International seven years in a row, a tribute to the student leadership of the chapter and the guidance of the co-advisors Shannon Shumate and Amanda York.
As noted above the Master of Accounting 2 in 2 program (both the MAcc and the CPA exam in two semesters) continues to have high demand for the cutting-edge graduate curriculum that not only includes advanced systems and analytics but also incorporates preparing and sitting for the CPA exam. This year’s graduating class had over 70% pass two or more parts of the exam before graduation. This program continues to give students the tools to jumpstart their careers in the accounting profession. 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. 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. 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.
IN THIS ISSUE
MESSAGE FROM THE DIRECTOR
3
ABOUT US
5
STUDENT NEWS
6
DEVELOPMENT
12
ADVISORY BOARD
14
FACULTY SPOTLIGHT: DANA HERMANSON
Go Owls!!!
15
FACULTY ACCOMPLISHMENTS
16
ALUMNI SPOTLIGHT: AARON GAGNON
21
Steven W. Smalt, Ph.D., CPA DIRECTOR, SCHOOL OF ACCOUNTANCY
PHD ALUMNI ACHIEVEMENTS
22
2
KENNESAW STATE UNIVERSITY
SCHOOL OF ACCOUNTANCY
3
Kennesaw State University is one of the 13 Internal Auditing Education Partnership (IAEP) program universities recognized as a “Center of Excellence.”
ABOUT US
We are the largest School of Accountancy in Georgia: >1,201 Undergraduate students; 35 MAcc students; 9 Ph.D. students.
The KSU School of Accountancy ranks 59th 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, 49th in Tax Research, and 90th in Financial Accounting Research.
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.
BYU ranks KSU 3rd in the world for the number of Accounting Education Research articles published in leading journals during the last 12 years.
AACSB Kennesaw
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.
State of Accountancy (SOA) undergraduate, masters, 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. Extension of Accounting Accreditation was received March 21, 2025. University School
BYU ranks KSU #48 in Relevance of Accounting Research (ROAR) to accounting professionals in its latest report.
4
KENNESAW STATE UNIVERSITY
SCHOOL OF ACCOUNTANCY
5
STUDENT NEWS
KPMG GLOBAL ADVANTAGE LEADERSHIP PROGRAM
Undergraduate student, Syniah Stewart, was selected for the KPMG Global Advantage Leadership Program in Lisbon, Portugal. This leadership development program welcomes 120 student leaders from universities across the world. Students are selected for their exceptional academic performance, recognition as leaders on campus, and in their communities. We are proud to have an exceptional Kennesaw State
the top 3 winning teams, both in undergraduate and graduate categories. The 19th 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 120 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 2025, more than 200 students from colleges across Georgia connected with 19 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 headquarters. In addition, the IAC and SOA sponsored over 20 Chief Audit Executives from Georgia firms to host guest lectures in MAcc and undergraduate classes. The IAC also raised over $5,000 from corporate stakeholders to financially support the IAC’s engagement activities.
student selected for this opportunity. 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 world. Some key events for the Internal Audit Center this year included the 19th Annual Internal Audit/Advisory Student Day and Career Fair, the 7th Annual IA Awareness Day, participation in the IIA Atlanta and IIA Global Student Conferences, where our students placed among
NABA The School of Accountancy hosts a chapter of NABA, Inc., an organization dedicated to promoting the value of business and accounting education. Through professional development events, and career exploration, NABA helps students to grow professionally while fostering leadership and community. ACFE The School of Accountancy introduced its inaugural student chapter of the Association of Certified Fraud Examiners (ACFE). As the first year of the chapter’s presence on campus, students have already begun forging strong connections with the fraud examination profession.
BAP The Iota Tau Chapter of Beta Alpha Psi (BAP) had an excellent year in terms of events and activities. In November 2024, for the 7th consecutive year, our chapter was recognized as a Gold Chapter (formerly known as Superior Chapter) by Beta Alpha Psi International. Students completed a collective of 1035 professional development hours and 958 community service hours in the 2024-2025 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 over 100 members.
6
KENNESAW STATE UNIVERSITY
SCHOOL OF ACCOUNTANCY
7
STUDENT NEWS
MACC The 14th cohort class of the Master of Accounting program (our seventh cohort of the new 2 in 2 MAcc program) graduated in May 2025. The 2 in 2 program sees students earning their MAcc degree and sitting for the CPA exam in two semesters. Meanwhile, the upcoming 15th cohort currently has 36 students enrolled. Through the 2024-2025 peer and professional mentoring programs, students were mentored by CAEs and Corporate Tax heads from firms including UPS, Genuine Parts Company, Deloitte, Delta Air Lines, Forvis Mazars, Inspire Brands, and McKinsey & Company. In August 2024, the SOA and MAcc hosted the third 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 most challenging issues facing the accounting profession. The MAcc has achieved nearly 100% job placement for the Class of 2025. Additionally, this class of graduates had great CPA Exam success. For this cohort, we had the highest pass rate on any portion of the exam with the new Discipline exams. We had 12 people take Tax Compliance and Planning (TCP) exam and 23 take Information Systems and Controls (ISC), and in both groups the pass rate was 83%. This year we averaged 86% passing at least one part during the program and we will continue tracking their
PH.D. During the 2024-2025 academic year, we had five PhD students at ABD status and four new admissions. One of the five ABD students, Katie Harris, successfully completed and defended her dissertation. Katie also received the most outstanding PhD student for Coles College. The remaining four ABD students are scheduled to defend their dissertations in the new academic year while the newly admitted students successfully completed their first year of study. The focus of the SOA PhD program is on audit research and according to BYU, our PhD program consistently ranks among the top-100 programs in the world across all and more recent years ranked. Some of the journals our graduates have published in include Contemporary Accounting Research, Review of Accounting Studies, Auditing: A Journal of Practice and Theory, Accounting Horizons, Journal of the American Taxation Association, Journal of Information Systems, Journal of Accounting & Public Policy, International Journal of Auditing, and Issues in Accounting Education. In Spring 2025, a manuscript based on research conducted and published in 2024 in Issues in Accounting Education while PhD students were in the program was nominated by American Accounting Association (AAA) as one of the top- 5 papers for the best paper award: 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.” Issues in Accounting Education 39 (3), pp. 7-30. MBA – ACCOUNTING CONCENTRATION The KSU MBA–Accounting Concentration continues to grow, with 16 students currently enrolled and one recent transfer into the program. Designed for working professionals, this concentration offers a flexible path to CPA certification without requiring a career pause. Students pursuing the accounting concentration will gain the credit hours and coursework needed to become eligible to sit for the CPA Exam. With the program’s recent approval, efforts are now underway to explore a pathway to IIA certification, further expanding its professional value.
progress (these rates are based on students who continued to inform us of their CPA status or where we checked their licensure status via CPA Verify).
8
KENNESAW STATE UNIVERSITY
SCHOOL OF ACCOUNTANCY
9
STUDENT NEWS
SOA ACCOUNTING CAREER FAIRS Held at the start of the fall 2024 semester, the School of Accountancy Fall Career Fair provided over 300 undergraduate and graduate students access to 44 SOA Partners. The spring semester career fair – Meet the Firms – is open to all Coles students. 45 employers connected with over 175 students at the Spring 2025 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 performed well in the first two accounting principles courses are invited. Faculty also nominates the top ten students from their classes to attend. In 2024, 65 students from across 13 majors attended Accounting Achievers and learned more about career opportunities and majoring in accounting. Of our 2025 MAcc graduates, three attended this event during their early undergraduate program. WHAT IS ACCOUNTING PANEL With such success of this panel in the 2023-2024 academic year, the SOA continued the “What is Accounting?” The Panel comprised of high-level professionals in the accounting profession to highlight the many opportunities accounting can offer to graduates. Students from our first
FINANCIAL REPORTING ROUNDTABLE The School of Accountancy proudly continued its sponsorship of the Financial Reporting Roundtable (FRR), a premier forum for financial reporting leaders from Georgia’s 20 largest publicly traded companies. In 2024, SOA hosted one of the seven meetings and facilitated the
was an event that underscored the Roundtable’s influence and relevance. In 2025, SOA launched the official FRR website, offering a window into the Roundtable’s mission and showcasing the distinguished speakers hosted by KSU.
two Principles courses, students interested in learning more about accounting, and others interested in the subject itself, joined to hear the professionals’ stories. We now plan to add this event as a staple of accounting industry promotion. Over 200 students attended one of the panels this year. CURRICULUM UPDATES Building on the successful integration of Microsoft Excel certification, the School of Accountancy has embedded Tableau certification into the undergraduate curriculum. Tableau projects are incorporated into four undergraduate courses, preparing students for the certification exam to be given during the accounting capstone course. A grant from RSM helped students cover the cost of the exam. At the graduate level, the Master of Accounting (MAcc) program introduced an updated Data Analytics course, now a core requirement taught by Dr. Sunay Mutlu. All 35 MAcc students completed a four-exam series and earned their Alteryx certification through this course. In addition, students in the Audit/Advisory track now have the potential to graduate with three professional certifications (CPA, CIA, and Alteryx) along with the Internal Auditing Education Partnership (IAEP) certificate from the Institute of Internal Auditors.
remaining six, each offering a confidential space for candid dialogue, experience-sharing, and insights on emerging accounting issues. A hallmark of the FRR is its connection to standard-setting bodies. In August 2024, the group welcomed Rich Jones, Chair of the Financial Accounting Standards Board (FASB), for an in-person session hosted at KSU. This
Under the continued leadership of Dr. Mary Hill, Director of the FRR, the organization is thriving. Dr. Hill’s research in financial reporting aligns seamlessly with the FRR’s objectives, and her guidance has been instrumental in the group’s ongoing success.
10
KENNESAW STATE UNIVERSITY
SCHOOL OF ACCOUNTANCY
11
DEVELOPMENT
HONORS BANQUET Our annual Honors Banquet in April recognizes students from our undergraduate and MAcc programs for merit-based scholarships. In 2025, 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. Nichole Smith, Director of Real Estate, Data, and Reporting at Cox Enterprises an alumnus of KSU was our keynote speaker. She spoke about the value of an accounting degree and what can it do for your career.
PCAOB Kennesaw State University nominated three exceptional students for academic scholarships from the Public Company Accounting Oversight Board (PCAOB) for the 2026-2027 academic year. We are pleased to report that Anthony DeAngelo, Jack Coleman, and Milla Eldridge were awarded scholarships in the amount of $15,000 each. TECHNICAL AND ETHICS 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. Due to changes in CPE requirements, the SOA focused on technical and ethical practices to meet the new standards. KSU faculty volunteer their time to make professional presentations to the chapter’s members that qualify as Continuing Professional Education credit. In return, the proceeds of the event are donated back to the School of Accountancy. The proceeds donated back to the SOA totaled $2,320.00.
PARTNERSHIPS Our sponsorship program welcomed 46 companies this year. The commitment process is underway for the 2025-2026 academic year. Many more companies and CPA firms have already shown a newfound interest in the 2025-2026 Partnership Program. The program represents over $197,000 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.
12
KENNESAW STATE UNIVERSITY
SCHOOL OF ACCOUNTANCY
13
FACULTY SPOTLIGHT: DANA R. HERMANSON
ADVISORY BOARD
Dr. Dana R. Hermanson is Dinos Eminent Scholar Chair of Private Enterprise and Professor of Accounting. His research primarily addresses issues in fraud, corporate governance, auditing, and accounting education. Dr. Hermanson is one of the most prolific contributors to academic accounting journals, accounting education journals, and practitioner accounting journals. His over 500 publications include over 70 letters to the editor in The Wall Street Journal. He has coauthored two COSO-sponsored studies of fraudulent financial reporting, as well as related auditing monographs for the CAQ and AICPA. Dr. Hermanson received his undergraduate degree from the University of Georgia and his Ph.D. from the University of Wisconsin. He worked as an auditor for Ernst & Young in Atlanta. AWARDS
ADVISORY BOARD CURRENT MEMBERS
Rachel Allen, M&A Transaction Manager, UPS Gina Auld, Finance Director, City of Kennesaw Charles Bailey, Member, Warren Averett Bruce Benator, Managing Partner, WBL CPAs + Advisors 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, Controller, Honey Baked Ham 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
PUBLICATIONS Boyle, D., D. Haggerty, and D. R. Hermanson . (2025). Aristotle and Accounting: Building Virtue to Fight Fraud. Strategic Finance (March 15). https:// www.imatoday.org/learn/article/aristotle-and- accounting-building-virtue-to-fight-fraud Boyle, J. F., D. M. Boyle, D. R. Hermanson , and G. W. Krull. (2025). Chairs’ Views of the Market for Doctorally-Qualified Accounting Faculty. Issues in Accounting Education 40 (1): 11-22. Boyle, J. F., A. S. Marcy, D. M. Boyle, and D. R. Hermanson . (2024). Accounting Chairs’ Perceptions of Current Challenges. Issues in Accounting Education 39 (4): 1-18. DeRoy, T., V. Popova, and D. R. Hermanson . (2025). Human Capital Management in Audit Firms: The Use of Lean Six Sigma. Accounting Horizons (Forthcoming). Simmons, V., D. R. Hermanson , and V. Popova. (2025). Non-GAAP Reporting Decisions and the Enhanced Fraud Triangle: The Role of Capability. International Journal of Auditing (Forthcoming).
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
2025 American Accounting Association Presidential Scholar. This year, Dr. Hermanson was named one of the two 2025 American Accounting Association (AAA) Presidential Scholars. As part of this honor, he will be presenting at the AAA Annual Meeting about enhancing the impact of accounting research by moving beyond specific findings to offer implications, recommendations, and other insights to a wider audience than just other professors. 2025 Strategic Finance Curt Verschoor Ethics Feature of the Year. RANKINGS Dana Hermanson appeared in the Research.com 2025 World Ranking of Top Business and Management Scientists and World Ranking of Top Economics and Finance Scientists. In the 2024 BYU Accounting Research Rankings, Hermanson is recognized as the 15th most prolific author for the period 1990-2024. He has over 60 career publications coauthored with KSU students or graduates and has over 21,000 citations in Google Scholar.
Kim Hancock, VP Controller of Accounting, Aveanna Healthcare
During the 2024-2025 academic year, the School of Accountancy welcomed one new board member, Charles Bailey of Warren Averett. Member Lori Kaczynski from Graphic Packaging was inducted into the Coles College of Business Hall of Fame.
14
KENNESAW STATE UNIVERSITY
SCHOOL OF ACCOUNTANCY
15
FACULTY ACCOMPLISHMENTS
Mary Hill, Associate Professor of Accounting AWARDS Mark Chain/Deloitte Innovation in Graduate Teaching Award, 2025 Coles Working Paper Series Award, 2024 SERVICE Chair, AAA Financial Reporting Policy Committee . This committee is responsible for representing the AAA in providing feedback to the FASB as they deliberate changes in accounting standards. PUBLICATIONS Article Commentary - “Response to the Financial Accounting Standards Board’s Exposure Draft ‘Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)’” with Amanda M. Convery, Maria I. Vulcheva, Daniel D. Wangerin, Donal Byard, Shannon Garavaglia, Kurt H. Gee, Ole-Kristian Hope, Phillip C. Stocken,. Journal of Financial Reporting 2024; Link to article . Response to FASB Invitation to Comment: Recognition of Intangibles , File Reference No. 2024- ITC200 with students from Regulatory Structures and Emerging Issues class, 2025 Comment letter available here .
Ariail, D. L. , Khayati, A., Melnik, M., & Smith, L. M. (2025). Business and accounting student academic dishonesty: Ethical theory-related rationalizations and cheating perceptions. Forthcoming in Research on Professional Responsibility and Ethics in Accounting , 27. Ariail, D. L. , Khayati, A., Smith, L. M., & Smith, K. T. (2024). An examination of ethical leadership in academia: A study of accounting faculty. Accounting Education , 1-23. Published online October 7, 2024. https://doi.org/10.1080/0963928 4.2024.2412149 Ariail, D. L. , Smith, K.T., & Smith, L.M. (2024). Human trafficking and gender inequality: How businesses can lower risks and costs. Journal of Risk and Financial Management , (17) 418 Ariail, D. L. , Smith, K.T., Smith, L.M., Steyn, R., & Khayati, A. (2024). Improving ethical compliance in accounting and business: An ethics code focused value self-confrontation approach. Research on Professional Responsibility and Ethics in Accounting , 26. Marcus Caylor, Professor of Accounting PUBLICATION Caylor, M ., McCoy, C. and Street, D., (2025). Book Value Forecast Quality: Financial Versus Nonfinancial Firms. Journal of Corporate Accounting & Finance 36(2): 18-27.
John Abernathy, Professor of Accounting PUBLICATIONS 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), pp. 238-262 Adkins, D. A., Crews, C., Abernathy, J. L. , (2024). Impact of Regulatory Interventions and Transitions on Broker-Dealer Audit Quality. Journal of Theoretical Accounting Review , 19(2), 87–116. Cori Crews: with Abernathy, J. L., Carmenate, J., Sharma, D. S., & 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. https://doi.org/10.1108/MAJ-02-2023-3821 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:
PROMOTIONS
Cristen Dutcher, Clinical Full Professor Carol Hulsey, Senior Lecturer Dan Landis, Senior Lecturer
Hyungshin Park, Associate Professor and Tenure
Shannon Shumate, Principal Lecturer
Donald Ariail, Professor of Accounting AWARDS
2025 Excellence in Accounting Ethics Education Award to be presented by the Public Interest, Ethics & Sustainability Section of the AAA at the annual conference in Chicago, IL, August 3, 2025. 2024 TLC (Teaching, Learning & Curriculum) Best Paper Award presented at the Southwestern AAA Conference in Galveston, Texas, An examination of ethical leadership in academia: A study of academic faculty PUBLICATIONS Ariail, D. L. , Smith, L. M., & Khayati, A. (2025). Student and practitioner cheating: A Crisis for the accounting profession. Forthcoming in Journal of Risk and Financial Management .
16
SCHOOL OF ACCOUNTANCY
17
FACULTY ACCOMPLISHMENTS
Hyungshin Park, Associate Professor of Accounting AWARDS Coles College of Business Working Paper Award, Kennesaw State University, 2025. Coles College of Business Summer Research Fellowship, 2025. Coles College of Business Faculty Research & Development Committee (RDC) Awards, 2024. PUBLICATIONS 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. Badger, A., Li, S., Park, H., Park, S.H. (2025). The effect of ASC 606 adoption on value relevance of revenues: Early evidence. Advances in Accounting , Volume 68. doi.org/10.1016/j.adiac.2024.100770 . Kim, H. T., & Park, H. (2025). Does Mutual Funds’ Window-Dressing Status Affect Investee Firms’ Earnings Management? European Accounting Review , 1–31. https://doi.org/10.1080/09638180.2 025.2497313 . Kwon, K.Y., Jung, M.J., and Park, H. (2024). Does High-Frequency Trading Cause Stock Prices to Deviate from Fundamental Values? Accounting and Business Research (2024), 54 (5): 580-613. http:// dx.doi.org/10.2139/ssrn.4568645.
Velina Popova, Associate Director of the School of Accountancy and Professor of Accounting PUBLICATIONS Hermanson, D.R., DeRoy, T., and Popova, V.K . (2024). Human Capital Management in Audit Firms: The Use of Lean Six Sigma. Accounting Horizons (online in December 2024). Hermanson, D.R., Hermanson, S., Parlier, J., and Popova, V.K . (2025). Beyond Reliance: Internal Auditors’ Perceptions of Their Relationships with External Auditors. Current Issues in Auditing 19(1). Qu, H., Ackert, L., Hermanson, D. R., and Popova, V.K. (2024). The Joint Effect of Justification and Ambiguity on Operating Decision Distortion. Journal of Management Accounting Research (Fall 2024) 36 (3): 51–65. Simmons, V. C., Hermanson, D. R., & Popova, V. K . (2025). Non-GAAP Reporting Decisions and the Enhanced Fraud Triangle: The Role of Capability. International Journal of Auditing . https://doi. org/10.1111/ijau.12377 Hong Qu, 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 (Fall 2024) 36 (3): 51–65.
John Abernathy
Donald Ariail
Marcus Caylor
Mary Hill
Hyungshin Park
Velina Popova
Hong Qu
Brad Schafer
Brad Schafer, Associate Professor of Accounting and Director of the Internal Audit Center SERVICE Nomination to the IIA Global CREA Committee (term 2025-2027). Service on the Global CIA Exam task force setting the passing performance and the IAEP Global Curriculum task force revising the IIA model audit curriculum.
Jennifer Schafer, Associate Professor of Accounting PUBLICATION
Messina, M.M., Schafer, J. , and Stefaniak, C.M. (2025). The Beauty of Auditor Selection: The Effects of Auditor Attractiveness and Auditee Goals on Procuring Governmental Audit Services. Behavioral Research in Accounting .
18
KENNESAW STATE UNIVERSITY
SCHOOL OF ACCOUNTANCY
19
SPOTLIGHT
FACULTY ACCOMPLISHMENTS
Divesh Sharma
Jennifer Schafer
Vineeta Sharma
Andrew Trotman
Divesh Sharma, Professor of Accounting PUBLICATIONS
Vineeta Sharma, Professor of Accounting PUBLICATIONS
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.” Issues in Accounting Education 39 (3), pp. 7-30. doi.org/https://doi.org/10.2308/ ISSUES-2021-132 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), pp. 238-262. 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 (Jan-Feb): 107160. doi.org/10.1016/j.jaccpubpol.2023.107160 . Prasad, S. S., D. S. Sharma , and V. D. Sharma. (2025). How Does Auditor Planning Materiality Affect Audit Pricing of Fair Values and External Valuation?. Journal of Accounting and Public Policy 51: 107318.
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. Prasad, S. S., D. S. Sharma, and V. D. Sharma . (2025). How Does Auditor Planning Materiality Affect Audit Pricing of Fair Values and External Valuation?. Journal of Accounting and Public Policy 51: 107318. Andrew Trotman, Assistant Professor of Accounting PUBLICATION Bentley, K., R. Simnett, A. Thompson, and A. J. Trotman . (2024). Choice of Assurance Provider and Impact on Quality of Sustainability Reporting: Evidence from Sustainability Reporting Restatements. Accounting & Finance (forthcoming; DOI: 10.1111/acfi.13367)
AACSB International has recognized accounting alumnus Aaron Gagnon as one of the 2025 Influential Leaders. Each year, AACSB selects a group of entrepreneurial alumni from AACSB accredited institutions who bring innovative, impactful ideas and approaches to business and society. Aaron graduated from KSU in 1994 with a degree in accounting and has done some amazing things, including leadership auditing roles for Ernst & Young, Abercrombie & Fitch, Apple, and McKinsey. He serves on the School of Accountancy Advisory Board and frequently returns to campus to mentor students and to share his belief in the important role that auditors play in business. AARON GAGNON, PARTNER, CAO, M C KINSEY & COMPANY
20
KENNESAW STATE UNIVERSITY
SCHOOL OF ACCOUNTANCY
21
PH.D. ALUMNI ACHIEVEMENTS
Jennifer Hamrick UAB President’s Award for Excellence in Teaching. Caroline C. Hartmann Kenton and Eula Ross Endowed Professor of Accounting. Gregory Prescott 2025 Business College Best Faculty Award, University of West Florida. Douglas Boyle 2025 Curt Verschoor Ethics Feature of the Year. Selected by the Institute of Management Accountants’ Committee on Ethics and Strategic Finance , the article “Aristotle and Accounting: Building Virtue to Fight Fraud,” with Haggerty, D.P., & Hermanson, D.R.
Casey Colson Casey Colson, 2024-2025 Rea & Lillian Steele Student Engagement Excellence Award, Valdosta State University. Finalist in the Best Paper Award for Issues in Accounting Education for 2024. The article “The Ledger Does Not Balance: Experiences of Underrepresented Individuals in Accounting Education,” with McWilliams, D., Oliver, D., Sharma, D. S., & Witherspoon, C. https://doi. org/10.2308/ISSUES-2021-132 .
22
KENNESAW STATE UNIVERSITY
SCHOOL OF ACCOUNTANCY
23
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
CONNECT WITH US
@kennesawsoa @ksumacc
@KennesawSOA
coles.kennesaw.edu/accountancy
Kennesaw State University- School of Accountancy Master of Accounting Program at Kennesaw State University
24
KENNESAW STATE UNIVERSITY
SCHOOL OF ACCOUNTANCY
25
Page 1 Page 2-3 Page 4-5 Page 6-7 Page 8-9 Page 10-11 Page 12-13 Page 14-15 Page 16-17 Page 18-19 Page 20-21 Page 22-23 Page 24-25 Page 26Made with FlippingBook - Online catalogs