School of Accountancy 2024-2025 Annual Report

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 .

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KENNESAW STATE UNIVERSITY

SCHOOL OF ACCOUNTANCY

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