School of Accountancy 2025-2026 Annual Report

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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KENNESAW STATE UNIVERSITY

SCHOOL OF ACCOUNTANCY

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