Annual Report School of Accountancy
DEAR SOA ALUMNI, SUPPORTERS AND FRIENDS, Welcome to the 2025-2026 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. 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 eight 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. 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 curring-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. Heather Hermanson, MAcc Director and creator of this program, will be retiring June 1st. Continuing Heather’s successful legacy will be Shannon Shumate serving as the incoming MAcc Director. MESSAGE FROM THE DIRECTOR
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
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ABOUT US
Go Owls!!!
STUDENT NEWS DEVELOPMENT PARTNERSHIPS ADVISORY BOARD
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Steven W. Smalt, Ph.D., CPA DIRECTOR, SCHOOL OF ACCOUNTANCY
FACULTY NEWS
FACULTY SPOTLIGHT: MARY HILL
FACULTY ACCOMPLISHMENTS
ALUMNI SPOTLIGHT: TARON RAGAN PH.D. ALUMNI SPOTLIGHT: BRIGHT ASANTE-APPIAH PH.D. ALUMNI ACHIEVEMENTS
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KENNESAW STATE UNIVERSITY
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ABOUT US
We are the largest School of Accountancy in Georgia: >1,420 Undergraduate students; 35 MAcc students; 9 Ph.D. students.
Kennesaw State University is one of 14 Internal Auditing Academic Alliance universities in the world recognized as a “Center of Excellence.”
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.
The KSU School of Accountancy ranks 58th 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 19th in Audit Research, 53rd in Tax Research, and 90th in Financial Accounting Research.
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.
AACSB Kennesaw
IIA ACADEMIC ALLIANCE The Internal Auditing Academic Alliance 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 14 institutions worldwide recognized as an IIA Center of Excellence.
BYU ranks KSU 3rd in the world for the number of Accounting Education Research articles published in leading journals during the last 12 years.
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. University School
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STUDENT NEWS
BAP The Iota Tau Chapter of Beta Alpha Psi (BAP) had an excellent year in terms of events and activities. In November 2025, for the 8th 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 981 professional development hours and 877 community service hours in the 2025- 2026 academic year. KSU’s BAP chapter hosted 21 companies and has over 100 members. 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 second year of the chapter’s presence on campus, students have already continued forging strong connections with the fraud examination profession.
LEAD The Leaders of Ethical Action and Development student organization began in the spring of 2026 at KSU. With a partnership with NASBA’s Center for the Public Trust, students are actively recruiting for additional membership. The organization hosts ethics-based speaker panels, community service projects, leadership workshops, and collaborative campus events to give student members hands-on opportunities to practice ethical decision-making and build trust in academic, professional, and personal settings. INTERNAL AUDIT CENTER ACTIVITIES As an approved IIA Academic Alliance Center of Excellence, the School of Accountancy’s Internal Audit Center continues to influence accounting students at the undergraduate and graduate levels by offering an Internal Audit Certificate and access to case competitions, conference participation, career fairs, and professional guest lectures. These activities place a high demand on students. More than 100 students earned an Internal Audit Academic Alliance Certificate this academic year, more than any other institution in the world. Some key events for the Internal Audit Center this year included the 20th Annual Internal
Audit/Advisory Student Day and Career Fair, the 8th Annual Internal Audit / Advisory Awareness Day, and participation in the IIA Atlanta and IIA Global Student Conferences, where our students placed among the top 3 winning teams, both in undergraduate and graduate categories. The 20th Annual Internal Audit/Advisory Student Day and Career Fair, co-hosted by the Internal Audit Center, the School of Accountancy, and KSU and University of North Georgia Beta Alpha Psi chapters, drew over 150 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 Internal Audit / Advisory Awareness event exposes students majoring in accounting, finance or information systems to career pathways in Internal Audit and Advisory. In 2026, more than 150 students from colleges across Georgia connected with 20 professionals to learn about their experiences in Internal Audit.
The Internal Audit Center (IAC) received $9,000 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. In addition to all the great professionals giving their time and talent coming to classes, providing career coaching advice, and participating in multiple student networking events, the Internal Audit Center was privileged to welcome both Aaron Gagnon, KSU Alumnus and McKinsey Partner and Chief Audit Officer, to provide a Tetley Talk to over 300 students, and Anthony Pugliese, Institute of Internal Auditors President and CEO to speak to our internal audit classes and meet the Coles College Administration. To support the success and continuing growth of the Internal Audit Center, Amy Hrinsin joined as Assistant Director in 2026.
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STUDENT NEWS
This year we averaged 94% passing at least one part during the program and we will continue tracking their 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). In addition to CPA success, 15 students took the IAP / CIA Part 1 Exam as their final exam in November 2025. Seven students passed the exam and six were near passes. We also saw a 100% pass in the Alteryx Certification.
Qualitative Research in Accounting Conference hosted by Auburn University. The focus of the SOA Ph.D. program is on audit research and according to BYU, our Ph.D. program consistently ranks among the top 100 and top 50 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 . MBA – ACCOUNTING CONCENTRATION The KSU MBA–Accounting Concentration continues to grow, with over 20 students currently enrolled in 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 CIA certification, further expanding its professional value.
MACC The 16th cohort class of the Master of Accounting program (our eighth cohort of the new 2 in 2 MAcc program) graduated in May 2026. The 2 in 2 program sees students earning their MAcc degree and sitting for the CPA exam in two semesters. Meanwhile, the upcoming 17th cohort currently has 37 students enrolled. Through the 2025-2026 peer and professional mentoring programs, students were mentored by CAEs and Corporate Tax heads from firms including The Coca Cola Company, Deloitte, Delta Air Lines, Genuine Parts Company, Graphic Packaging, The Home Depot, Inspire Brands, McKinsey & Company, Mohawk Industries, Southern Company, and UPS.
In August 2025, the SOA and MAcc hosted the fourth MAcc Networking Luncheon. This event allowed students to engage with 20 professionals from corporate and public accounting firms in Metro Atlanta and hear from a panel of four professionals discussing Accounting for Flexibility: Remote, Hybrid, or In-Office? Is flexibility helping or hurting employee growth and firm performance? This panel took a critical look at how remote, hybrid, and in-office models are influencing development, job satisfaction, and the delivery of quality client service. The MAcc has achieved nearly 100% job placement for the Class of 2026. Additionally, this class of graduates had great CPA Exam success.
PH.D. During the 2025-2026 academic year, we had five Ph.D. students successfully defend their dissertations, and four students successfully passed their qualifying exams to be at ABD status. After a competitive process, we admitted two new students who began in Fall 2025 and successfully completed their first year of study. These two students, Danielle Taylor and Matt Chambless, presented their paper developed during their coursework at the 2026 (April 17-18)
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STUDENT NEWS
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 2025, SOA hosted one of the seven meetings and facilitated the 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 2025, the group welcomed Kyle Moffatt, former Chief Accountant of Corporate Finance of the SEC, for an in-person session hosted at KSU. This was an event that underscored the Roundtable’s influence and relevance. SOA ACCOUNTING CAREER FAIRS Held at the start of the fall 2025 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 250 students at the Spring 2026 event. Employer Partners use these events to build brand recognition and to act as a recruitment driver for summer leadership programs, internships, and full-time employment.
ACCOUNTING ACHIEVERS’ BANQUET
WHAT IS ACCOUNTING PANEL With such success of this panel in the 2024-2025 academic year, the SOA continued the What is Accounting? Panel . 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 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 250 students attended one of the panels this year.
CURRICULUM UPDATES This year, undergraduate and graduate curricula were strengthened through expanded use of applied learning technologies. These included revised StudentsExcel modules aligned with a new textbook, embedded Microsoft Excel certification, and analytics assignments. At the graduate level, the Master of Accounting (MAcc) program continued innovating in the core required Data Analytics course, 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 Audit Academic Alliance certificate from the Institute of Internal Auditors.
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 nominated the top ten students from their classes to attend. In 2025, 42 students from across 13 majors attended the Accounting Achievers’ Banquet and learned more about career opportunities and majoring in accounting. After attending this event 43% of the attendees decided to switch their major to accounting. Of our 2026 MAcc graduates, six attended this event during their early undergraduate program.
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DEVELOPMENT
PARTNERSHIPS
SCHOLARSHIP We are grateful to our corporate partners and donors. With their support, the School of Accountancy was able to award nearly $400,000 worth of scholarships and assistantships for the 2026-2027 academic year. Donors, students, and faculty will celebrate the accomplishment of awarded students, and network at the annual Honors Banquet in the fall. PCAOB Kennesaw State University nominated two 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 two students will be awarded scholarships in the amount of $15,000 each.
ACCOUNTING AND TECHNICAL FORUM The annual Accounting and Technical 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 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, totaling over $4,500 this year.
Our sponsorship program welcomed 43 companies this year. The commitment process is underway for the 2026-2027 academic year. Many more companies and CPA firms have already shown a newfound interest in the Partnership Program. The program represents over $200,000 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.
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ADVISORY BOARD
FACULTY NEWS
SUMMER RESEARCH FELLOWSHIP
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, 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, Graphic Packaging International, Inc. Megan Makar, Audit Partner, Carr, Riggs & Ingram LLC 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
Thomas Prevatt, Partner, Aprio Taron Ragan, Senior Finance Manager, Microsoft Luis Reyes, 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
The Summer Faculty Research Fellowships initiative encourages high-quality research among the full-time faculty of the School of Accountancy. Up to two fellowships are awarded every year, providing a research release of $10,000 in the summer. Dr. John Abernathy with the project: Does it Pay for Organizations to Have Access to a Workforce with Greater Information Technology Human Capital, and Dr. Andrew Trotman with the project: How Firm Retention Initiatives, AI, and Offshoring Have Transformed Auditors’ Busiest Work Period , were the recipients for Summer 2025. For Summer 2026, Dr. Vineeta Sharma was selected for the project: Not All Internal Auditors are Created Equal: CAE Attributes and Effectiveness of the Internal Audit Function.
JOURNAL OF ACCOUNTING & PUBLIC POLICY (JAPP) ANNUAL CONFERENCE In June 2025, the SOA hosted the Journal of Accounting & Public Policy Annual Conference that was organized, chaired, and moderated by Dr. Divesh Sharma of SOA. Researchers from around the world participated in a program that showcased innovative papers on regulatory effects on Corporate Social Responsibility and corporate abuse, man vs. machine (AI) in audit judgments, and information effects on capital markets. The program began with an interesting and stimulating keynote on the role of AI in external auditing by Professor Robert Knechel. In addition to the research presentations, the conference, for the first time in its history, featured a practitioner panel which focused on AI in internal auditing. Panelists were chief audit executives from large, publicly listed Fortune 500 companies. Insights from the panel and the keynote revealed issues and thought- provoking questions about how AI can influence both internal and external auditing practices, regulations, and society in general. Dr. Brad Schafer of the SOA moderated the internal audit panel.
PROMOTIONS
Tax Manager, Moore Colson
Stephanie Miller, Principal Lecturer Sunay Mutlu, Professor Jennifer Smith, Senior Lecturer
Shannon Shumate, MAcc Program
Kim Hancock, VP Controller of Accounting, Aveanna Healthcare
Director Andrew Trotman, Tenure and Associate Professor
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FACULTY NEWS
RETIREES
Heather Hermanson, MAcc Program Director For 33 years, MAcc Director & Professor of Accounting, Heather Hermanson, has dedicated herself to the success of students and the growth of the School of Accountancy and the MAcc program at Kennesaw State University. In 1993, Heather and her husband, Dana, came to KSU to launch the Master of Accounting program, even designing some of its original courses. In 2018, she completely reimagined the MAcc as a “2-in-2” cohort program, enabling students to complete the degree and take all four parts of the CPA Exam in just two semesters. The success of students in this innovative program has far exceeded anything seen in previous versions of the MAcc. Throughout her career, Heather has been a steadfast advisor to both students and alumni, helping guide decisions about curriculum, certification, and careers. She has remained in touch with hundreds of MAcc graduates, building lasting relationships that reflect her deep care and commitment. Heather’s legacy at KSU is one of innovation, dedication, and an unwavering investment in the people around her.
We thank our retirees for their service and are happy to celebrate this accomplishment with them.
Carol Hulsey, Senior Lecturer
Thomas Devaney, Senior Lecturer
For the past 10 years, Sr. Lecturer of Accounting, Carol Hulsey, has faithfully served Kennesaw State University through the School of Accountancy and in her role as GTA Manager. As a founding advisor of the Women in Finance student organization at KSU, she has helped create opportunities for students to grow, connect, and lead. Carol is also an active member of the Georgia Society of CPAs, where she has provided advocacy, leadership, and service in support of both personal and professional development within the accounting profession. Through her teaching, Carol has inspired countless students, many of whom discovered a passion for accounting and began to see it as a future career after taking their very first class with her. She has always been willing to step in wherever needed, generously supporting departmental events and student initiatives with enthusiasm and care. Carol’s dedication, encouragement, and commitment to student success have left a lasting impact on the KSU community.
For 13 years, Sr. Lecturer of Accounting and Finance Professor, Tom Devaney has been instrumental to the KSU Executive MBA program. Since joining with the Class of 2014, he has been recognized for his ability to simplify complex financial concepts and engage students through a clear, fun, and approachable teaching style. A CPA with a strong entrepreneurial background, Tom has brought valuable real-world perspective to the classroom, drawing on experience that includes owning a campground, a minor league baseball team, and currently, a coworking space. During his time at KSU, he has been a highly regarded educator and mentor, influencing generations of Executive MBA and School of Accountancy students.
NEW HIRE
Kay Doxilly, Lecturer of Accounting
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FACULTY SPOTLIGHT: MARY HILL ASSOCIATE PROFESSOR OF ACCOUNTING
FACULTY ACCOMPLISHMENTS
Dr. Mary Hill is an Associate Professor of Accounting at Kennesaw State University. Leveraging extensive professional industry experience, her research focuses primarily on financial accounting and reporting issues, with a distinct emphasis on standard-setting and its practical applications. Prior to her academic career, Dr. Hill spent over a decade as an auditor, primarily with Ernst & Young, LLP, and served for five years as Director of Finance for AFFLINK, LLC. This deep professional background directly informs both her scholarship and her engagement with major accounting bodies. She served as Chair of the committee responsible for providing academic commentary to the Financial Accounting Standards Board (FASB) on its initiatives, and she is currently the sole academic appointee to the FASB’s Public Markets Advisory Committee, providing critical insights on behalf of smaller public companies. A dedicated educator, Dr. Hill developed an innovative, award-winning initiative that engages students directly in the standard-setting process through writing comment letters to the FASB. Her research has been published in Accounting Horizons, the Journal of Financial Reporting, and the Journal of Accounting, Auditing and Finance . AWARDS 2025 Mark Chain/Deloitte Innovation in Graduate Teaching Award, Leadership Section of AAA 2025 TLC Intellectual Contribution Award AAA Teaching, Learning and Curriculum Section SERVICE Chair, AAA Financial Reporting Policy Committee. This committee is responsible for representing
The faculty in the School of Accountancy have been busy during the past academic year with implementing new course components, receiving awards, and publishing more than 20 articles. Here are a few of their accomplishments: PUBLICATIONS
JOHN ABERNATHY, PROFESSOR OF ACCOUNTING PUBLICATIONS Abernathy, J. , Hines, C., Li, Y., & Masli, A. (2026). “CFO/treasurer dual role: treasury, financial reporting, and audit outcomes”. Managerial Auditing Journal , Vol. 41 (2): 377–413, doi: https://doi.org/10.1108/MAJ-04-2024-4294 Adkins, D., & Abernathy, J. (2025). “The Influence of Non-Audit Services on PCAOB Deficiency Counts”. Journal of Business and Economic Perspectives . Volume LII No. (2): 1-10. DONALD ARIAIL, PROFESSOR OF ACCOUNTING AWARDS 2025 Outstanding Published Manuscript Award for “Human trafficking and gender inequality: How businesses can lower risks and costs.” Published in 2024 in Journal of Risk and Financial Management , (17): 418. Presented by the Gender Issues and Work Life Balance Section of the AAA at the annual conference in Chicago, IL, August 4, 2025. 2025 Excellence in Accounting Ethics Education Award presented by the Public Interest, Ethics & Sustainability Section of the AAA at the annual conference in Chicago, IL, August 3, 2025.
Ariail, D. , Khayati, A., Melnik, M., & Smith, L. M. (2025). Business and Accounting Student Academic Dishonesty Ethical Theory-Related Rationalizations and Cheating Perceptions. Professional Responsibility and Ethics in Accounting , 27. Ariail, D. , Smith, L. M., & Khayati, A. (2025). Student and Practitioner Cheating: A Crisis for the Accounting Profession. Journal of Risk and Financial Management , 18(5): 285. https://doi. org/10.3390/jrfm18050285 Crumbley, D. L., & Ariail, D. (2025). Corporate governance, fraud, and the risk of financial collapse: Lessons from the $100 million SAExploration scandal. Journal of Forensic and Investigative Accounting , 17, July-December. Quosigk, B., Ariail, D. , & Smalt, S. (2025). The composition and use of journal lists: A survey of AACSB accounting accredited programs. Issues in Accounting Education , 40 (4): 87-105.
the AAA in providing feedback to the FASB as they deliberate changes in accounting standards. Appointed Academic Member of FASB Public Markets Advisory Committee. This committee provides feedback to the Financial Accounting Standards Board as it sets accounting standards. Within the committee, there is only one academic position. PUBLICATIONS Chen, L. H., Durney, M. T., Hill, M., & Vulcheva, M. I. (2025). Response to the FASB Invitation to Comment on Recognition of Intangibles. Journal of Financial Reporting , 1-16. Chen, L. H., Davenport, S., Durney, M., Hill, M., & Vulcheva, M. I. (2026). The FASB Is Evaluating Ways to Improve Accounting for Intangibles: How new disclosure requirements could help investors and companies better understand the true value of intangible assets. Strategic Finance. Hill, M. , MAcc Class - ACCT 7630 (2025). Response to FASB Invitation to Comment: Recognition of Intangibles, File Reference No. 2024-ITC200. FASB.
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FACULTY ACCOMPLISHMENTS
KELLY HA
JOHN ABERNATHY
CRISTIN DUTCHER
AMY HRINSIN
STEPHANIE MILLER
SUNAY MUTLU
DONALD ARIAIL
DANA HERMANSON
CRISTEN DUTCHER, CLINICAL PROFESSOR OF BUSINESS LAW AWARD 2026 Coles College of Business Distinguished Teaching Award PUBLICATION Dutcher, C. (2026). Balanced Test Reflections. Teaching and Learning Inquiry , 14. https://doi. org/10.20343/teachlearninqu.14.5 KELLY HA, ASSISTANT PROFESSOR OF ACCOUNTING PUBLICATION Cohen, D., Ha, K. , Mutlu, S., & Schomburger, J. (2026). Do SPAC Combinations Affect Their Peers’ Financial Reporting Choices? Journal of Business Finance & Accounting , forthcoming.
DANA HERMANSON, DINOS EMINENT SCHOLAR CHAIR AND PROFESSOR OF ACCOUNTING RANKINGS In the 2025 BYU Accounting Research Rankings, Hermanson is recognized as the 17th most prolific author for the period 1990-2025. #10 in Audit and #4 in Accounting Education Research. Ranked #3 in publications in 5 leading practitioner accounting journals for the period 2018-2022 (Stampone et al. 2026). AWARDS 2026 Strategic Finance Curt Verschoor Ethics Feature of the Year Winner 2025 KSU Apex Award for being among the top three researchers in the Coles College of Business PUBLICATIONS Boyle, D., Haggerty, D., & Hermanson, D. R. (2026). Fraud and the Capital Vices: Pride, Envy, and Greed. Strategic Finance (March 11).
Hermanson, D. R. , Hermanson, H. M., & Hermanson, S. D. (2025). Where is Public Company Auditing Headed? Post-Pandemic Perspectives. The CPA Journal (Sept./Oct.): 18-23. Hermanson, D. R. , Hermanson, H. M., Hermanson, S. D., & Parlier, J. (2025). 10 Fundamentals of Governance, Accounting, and Fraud: Insights for Current and Future Financial Professionals. Journal of Forensic and Investigative Accounting 17 (2): 369-379. 8. Hermanson, D. R. (2025). Fraud, People, and the “Jammy Pants Audit”: Implications for Auditing Regulators and Firms. International Journal of Auditing 29: 475-481. Hermanson, D. R. , Obermire, K., & Short, J. (2026). Directors’ Perceptions of Multiple Concurrent Board Service. Accounting Horizons (Forthcoming). Hermanson,D. R. (2026). Expanding Our Insights, Audiences, and Impact (AAA Presidential Scholar Essay). The Accounting Review 101 (2): 447-453. Kogan, G., Stampone, A., Boyle, D., & Hermanson, D. R. (2026). Accounting Theories:
An Introductory Resource for New Scholars. Journal of Accounting Education 73: 100990. Stampone, A., Boyle, D., Boyle, J., & Hermanson, D. R. , (2026). Academic Contributors to Leading U.S. Practitioner Accounting Journals. Management Accounting Quarterly (February 19). AMY HRINSIN, LECTURER OF ACCOUNTING AND ASSISTANT DIRECTOR OF THE INTERNAL AUDIT CENTER PUBLICATION Miller, S., Shumate, S., & Hrinsin, A. , Georgia Association of Accounting Educators 2025, “Using live proctoring for online exams in Intro level accounting courses,” GAAE, Atlanta, GA. (January 30, 2025). STEPHANIE MILLER, PRINCIPAL LECTURER PUBLICATIONS Miller, S. , Shumate, S., & Hrinsin, A., Georgia Association of Accounting Educators 2025,
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FACULTY ACCOMPLISHMENTS
HYUNGSHIN PARK
VELINA POPOVA
BENEDIKT QUOSIGK
BRAD SCHAFER
JENNIFER SCHAFER
DIVESH SHARMA
VINEETA SHARMA SHANNON SHUMATE
BENEDIKT QUOSIGK, ASSOCIATE PROFESSOR OF ACCOUNTING PUBLICATION Quosigk, B. , Ariail, D., & Smalt, S. (2025). The composition and use of journal lists: A survey of AACSB accounting accredited programs. Issues in Accounting Education , 40 (4), 87-105. BRAD SCHAFER, ASSOCIATE PROFESSOR OF ACCOUNTING AND DIRECTOR OF THE INTERNAL AUDIT CENTER SERVICE Nomination to the IIA Global CREA Committee (term 2025-2027) AWARD 2025 The Institute of Internal Auditors Educator Impact Award.
JENNIFER SCHAFER, ASSOCIATE PROFESSOR OF ACCOUNTING PUBLICATION Messina, M., Schafer, J. , & Stefaniak, C. (2025). The beauty of auditor selection: The effects of auditor attractiveness and auditee goals on procuring governmental audit services. Behavioral Research in Accounting , 1-19. DIVESH SHARMA, PROFESSOR OF ACCOUNTING AND PH.D. PROGRAM COORDINATOR PUBLICATIONS Cao, J., Cheng, Y., Sharma, D. S. , & Zhang, J. (2025). The Audit and Economic Ramifications of Persistent Organization-Level Quality Control Deficiencies in Big 4 PCAOB Inspection Reports: Evidence from a Quasi-Experiment. Auditing: A Journal of Practice & Theory 1-28. https://doi. org/10.2308/AJPT-2023-102. Liao, L., Sharma, D. S. , Sharma, V. D., & Singh, M. K. (2025). The Role of IT Infrastructure in Remote
“Using live proctoring for online exams in Intro level accounting courses,” GAAE, Atlanta, GA. (January 30, 2025). SUNAY MUTLU, ASSOCIATE PROFESSOR OF ACCOUNTING PUBLICATIONS Chou, S.-C., Mutlu, S. , & Wang, W. (2025). Analysts’ Revenue Forecasts and Discretionary Revenues. Journal of Contemporary Accounting and Economics , 21(3), 100489, https://doi.org/10.1016/j. jcae.2025.100489 Cohen, D., Ha, K., Mutlu, S. , & Schomburger, J. (2026). Do SPAC Combinations Affect Their Peers’ Financial Reporting Choices? Journal of Business Finance & Accounting , forthcoming. HYUNGSHIN PARK, ASSOCIATE PROFESSOR OF ACCOUNTING PUBLICATION Park, H. , Badger, A., Li, S., & Park, S. (2025). The Effect of ASC 606 Adoption on Value Relevance of
Revenues: Early Evidence. Advances in Accounting , 68, 100770. VELINA POPOVA, ASSOCIATE DIRECTOR OF THE SCHOOL OF ACCOUNTANCY AND PROFESSOR OF ACCOUNTING PUBLICATIONS Deroy, T., Popova, V. K. , & Hermanson, D. R. (2025). Human Capital Management in Audit Firms: The Use of Lean Six Sigma. Accounting Horizons , 39(4), 75-93. Hermanson, D. R., Hermanson, S. D., Parlier, J., & Popova, V. K. (2025). Beyond Reliance: Internal Auditors’ Perceptions of Their Relationships with External Auditors. Current Issues in Auditing 19(1). 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
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FACULTY ACCOMPLISHMENTS
ANDREW TROTMAN, ASSISTANT PROFESSOR OF ACCOUNTING PUBLICATION Gold, A., & Trotman, A. J. (2026). Challenges in Global Group Audits: Evidence from Component Audit Leaders. Accounting Horizons 40 (1):37-47. https://doi.org/10.2308/HORIZONS-2024-042).
for All: Experiences of Underrepresented Individuals in Accounting Academia. Issues in Accounting Education. 2025 KSU Apex Award for being among the top three researchers in the Coles College of Business 2025 KSU Top-5 researcher recognition award in Coles College of Business 2025 Best Paper Award for Current Topics/ Emerging Issues at the American Accounting Researchers & Educators 2025 Conference: Examining the Missing Link in Bank Governance: Characteristics of the Asset-Liability Committee and Bank Risk-Taking. $5000 KSU Research, Scholarship, and Creative Activity Grant. Project Title: Informing the uninformed ongoing debate between regulators and the accounting profession: Are individual auditors’ consulting experience a bane or boon to audit quality? VINEETA SHARMA, PROFESSOR OF ACCOUNTING SERVICE Associate Editor, Accounting Open , an American Accounting Association journal, 2025 AWARDS $5000 KSU Research, Scholarship, and Creative Activity Grant. Project Title: Informing the uninformed ongoing debate between regulators and the accounting profession: Are individual auditors’ consulting experience a bane or boon to audit quality?
2026 School of Accountancy Summer Research Fellowship. Project Title: Not All Internal Auditors are Created Equal: CAE Attributes and Effectiveness of the Internal Audit Function. PUBLICATIONS Liao, L., Sharma, D. S., Sharma, V. D. , & Singh, M. K. (2025). The Role of IT Infrastructure in Remote Audits: Evidence from Audits Completed During the Pandemic. Auditing: A Journal of Practice & Theory , https://doi.org/10.2308/AJPT-2023-064. Prasad, S. S., Sharma, D. S., & Sharma, V. D . (2025). How Does Auditor Planning Materiality Affect Audit Pricing of Fair Values and External Valuation?. Journal of Accounting and Public Policy 51: 107318. SHANNON SHUMATE, PRINCIPAL LECTURER PUBLICATION Miller, S., Shumate, S. , & Hrinsin, A., Georgia Association of Accounting Educators 2025, “Using live proctoring for online exams in Intro level accounting courses,” GAAE, Atlanta, GA. (January 30, 2025). STEVE SMALT, DIRECTOR OF THE SCHOOL OF ACCOUNTANCY PUBLICATION Quosigk, B., Ariail, D., & Smalt, S. (2025). The composition and use of journal lists: A survey of AACSB accounting accredited programs. Issues in Accounting Education , 40 (4), 87-105.
STEVE SMALT
ANDREW TROTMAN
Audits: Evidence from Audits Completed During the Pandemic. Auditing: A Journal of Practice & Theory , https://doi.org/10.2308/AJPT-2023-064. Prasad, S. S., Sharma, D. S. , & Sharma, V. D. (2025). How Does Auditor Planning Materiality Affect Audit Pricing of Fair Values and External Valuation?. Journal of Accounting and Public Policy 51: 107318. Sharma, D. S. , Wu, L., & Qiuhang, X. (2026). Do School Alma Mater Ties Between Engagement and Review Partners Threaten Audit Firm Quality Control? Evidence from Audit Adjustments. The Accounting Review (online early): https://doi. org/10.2308/TAR-2024-0070. Xiaoyan, C., Sharma, D. S. , Smith, D. B., & Tanyi, P. N. (2025). Valuation of Shareholder Dissenting Votes When Management is Entrenched. Journal of Accounting and Public Policy 54 (107370): https:// doi.org/10.1016/j.jaccpubpol.2025.107370. AWARDS 2025 AAA Nominated Top-5 papers for best manuscript award: The Ledger Does Not Balance
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PH.D. ALUMNI SPOTLIGHT
BRIGHT ASANTE-APPIAH
ALUMNI SPOTLIGHT
Although he grew up in a rural cocoa-farming community in Ghana, where most children supported their families on the farm, he was the first in his extended family to earn a bachelor’s degree and the only student from his junior high class to do so. After attaining an MBA from Eastern Illinois University accumulating over a decade of experience in public accounting and industries across Ghana and the United States, he transitioned into academia through the AACSB Bridge Program as a Lecturer at the University of Illinois Urbana-Champaign. Bright had set his sights on a teaching-focused academic career and entered the Coles College nontraditional doctoral program. However, that trajectory changed following the mentorship of Dr. Divesh Sharma. Inspired by his own journey, also a village boy from humble beginnings in Fiji to becoming a leading audit scholar with publications in top-tier journals, Bright envisioned a research-intensive path. Under Divesh’s guidance, he pursued a rigorous dissertation and developed a deep commitment to high-impact research.
PUBLICATION Akamah, H., and Asante-Appiah, B. (2025). Are Audit Committee Disclosures of Auditor Reappointment Factors Legitimacy Enhancing? Auditing: A Journal of Practice & Theory . This transformation proved pivotal. Dr. Asante-Appiah joined Lehigh University, an R1 institution, where he has attained tenure and promotion to associate professor, and has published four A* journal articles including two in the top six accounting journals; a first for a Coles doctoral student. His passion for teaching earned Bright recognition as one of the top business school professors in the U.S. in 2023. Bright credit’s his success as follows: “Prof. Sharma’s mentorship not only shaped my academic direction but also instilled the discipline and ambition that continue to define my career.”
TARON RAGAN, SENIOR FINANCE MANAGER, MICROSOFT
Taron is a sought-after keynote speaker who shares his story of overcoming adversity, demonstrating resilience and determination. In addition to his external service, he serves on the School of Accountancy Advisory Board and regularly returns to campus to mentor students, contributing his expertise to help shape the next generation of leaders.
KSU has recognized alumnus Taron Ragan as one of the 2026 40 under 40 honorees. The recognition program celebrates KSU and Southern Polytechnic State University (SPSU) alumni who are under 40 and are making bold strides in their professions and their communities since graduation. Taron graduated from KSU in 2021 with a degree in accounting and has done some amazing things, including holding roles for Deloitte and Microsoft, and being the founder and CEO of The Future Executives Initiative, Inc., a non-profit organization dedicated to helping less fortunate students achieve high paying careers in business and providing scholarship dollars.
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PH.D. ALUMNI ACHIEVEMENTS
AWARDS Andrea B. Weickgenannt
Blocker, T., Edmonds, M., Leece, R., & Harris, K. (2026). Shaping Career Beliefs: How introductory accounting courses influence perceptions of the accounting profession. AARE Conference. Blocker, T., Edmonds, M., Leece, R., & Harris, K. (2025). Shaping Career Beliefs: How introductory accounting courses influence perceptions of the accounting profession. American Accounting Association. Annual Meeting. Harris, K. (2025). The effects of communication mode richness and risk priming on auditors’ skeptical judgment and action. AARE Conference,
Gregory Prescott and Robert Sparger Prescott, G. , & Sparger, J. R. (2025). Bank Compliance Audit Outcomes and Legal Expertise: Have Regulators Got the Wrong Board Expertise Mix to Mitigate Unsafe and Unsound Practices? Journal of Accounting & Public Policy 54: 107381. Jennifer Hamrick Vincent, N. E., Kim, R., & Hamrick, J. D. (2026). Teaching for Tomorrow: Governance, Ethics, and Risk in the Age of Emerging Technologies. Journal of Emerging Technologies in Accounting . Online Early. DOI: 10.2308/JETA-2025-028 Hamrick, J. D . & Worrell, J. (2026). Risk Assessment in the Age of IoB: A Delphi-Based Teaching Case. Journal of Emerging Technologies in Accounting . Online Early. DOI: 10.2308/JETA- 2025-008. Hamrick, J. D. , Savage, A., Edmonds, M., & Miller, T. (2025). Transcending Borders: Unveiling Financial Statement Fraud’s Public Interest Impact. International Journal of Management Concepts and Philosophy . 18 (3). 318-333. Katie Harris and Trevor England England, T. & Harris, K. (2026). Actuarial Objectivity: Why pension information should be carefully scrutinized. AARE Conference. Harris, K. (2026). The effects of communication mode richness and risk priming on auditors’ skeptical judgment and action. AARE Conference.
management earnings guidance information. Accounting Research Journal 38 (5-6), 660-675. Emerald Publishing. https://doi.org/10.1108/ARJ- 11-2024-0360 Valerie Simmons Lyle, W., Amirkhani, K., Simmons, V. C. , & Street, D. (2025). Contemplating a Doctorate in Accounting? A Comparative Analysis of Traditional and Nontraditional Programs. The CPA Journal . https://www.cpajournal. com/2025/10/27/contemplating-a-doctorate-in- accounting/
Williams College of Business Teaching Excellence Award, Xavier University Ignatian Educator of Distinction, Xavier University Gregory Prescott 2025 E.W. Hopkins Faculty Member of the Year, University of West Florida College of Business 2026 ‘Best of Strictly Business’ faculty award, University of West Florida College of Business Valerie Simmons 2026 E. W. Hopkins Faculty Award, University of West Florida College of Business PUBLICATIONS Andrea B. Weickgenannt Jones, M. M., Mastilak, C., Newkirk, K. M., & Weickgenannt, A. B. (2026). An Introductory- Level Financial Statement Analysis of Private and Public Companies: Recreational Equipment, Inc. versus Dick’s Sporting Goods, Inc. Issues in Accounting Education 41 (1), 73-80. https://doi. org/10.2308/ISSUES-2023-102
Poster Session. Laura Barthel
Barthel, L. R. , Abney, M. M., & Martin, T. M. (2025). The entrepreneurial intent of students taking a finance course and other students taking a management course: Empirical study.” International Journal of Education Research 20(1), 49-60. Tiffany DeRoy and Marena Messina DeRoy, T. L. , Edmonds, M. A., & Messina, M. M. (2026). Harnessing ChatGPT’s potential: A comprehensive guide for professors. J ournal of Accounting Education , 73, 101007. https://doi. org/10.1016/j.jaccedu.2026.101007 Matthew Maylath Maylath, M. (2025, September). Understanding the decision-making processes of investors using
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Kennesaw State University- School of Accountancy Master of Accounting Program at Kennesaw State University
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