School of Accountancy 2025-2026 Annual Report

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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KENNESAW STATE UNIVERSITY

SCHOOL OF ACCOUNTANCY

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