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
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KENNESAW STATE UNIVERSITY
SCHOOL OF ACCOUNTANCY
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