School of Accountancy 2025-2026 Annual Report

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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KENNESAW STATE UNIVERSITY

SCHOOL OF ACCOUNTANCY

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