Hrishikesh Desai

Arkansas State University

Assistant Professor of Accounting

BU 306, 2007 Aggie Road

College of Business, Arkansas State University

Jonesboro, AR State University 72467-0970

United States

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 26,988

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Top 26,988

in Total Papers Downloads

3,600

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Ideas:
“  I am currently working on research ideas in the following topic areas: Accounting regulation, Fraud examination, Corporate governance, Executive compensation, Financial reporting, Emerging technologies, Judgement & decision-making, Inter-firm relationships, Sustainability reporting, Disclosures via social media, Drug pricing, Personal finance and Taxation  ”

Scholarly Papers (11)

1.

Essays on the Influence of Accounting Regulation on Non-GAAP Reporting

Number of pages: 1 Posted: 03 May 2022 Last Revised: 04 May 2022
Hrishikesh Desai
Arkansas State University
Downloads 510 (104,715)

Abstract:

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CEO compensation, Contracting, Non-GAAP measures, SEC regulations, Judgement, Decision-making, Disclosure motivations, Guidance type, Non-GAAP exclusions

2.

Infusing Blockchain in accounting curricula and practice: expectations, challenges, and strategies

Desai, H. (2023). Infusing Blockchain in accounting curricula and practice: expectations, challenges, and strategies. The International Journal of Digital Accounting Research, 23, pp. 97-135. Publisher: Rutgers University. Available at http://www.ijdar.org/10.4192/1577-8517-v23_5.pdf
Number of pages: 50 Posted: 16 Nov 2023 Last Revised: 22 Jan 2024
Hrishikesh Desai
Arkansas State University
Downloads 477 (113,488)

Abstract:

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Blockchain, distributed ledger technology, crypto, practice, teaching

3.

Independent Director Models in India and the United States: A Comparative Assessment

The Chartered Accountant Journal, 63(5), 699-704. Publisher: Institute of Chartered Accountants of India. Available at https://resource.cdn.icai.org/35230cajournal-nov2014-21.pdf
Number of pages: 13 Posted: 05 Jan 2018 Last Revised: 19 Jan 2024
Hrishikesh Desai
Arkansas State University
Downloads 477 (113,488)

Abstract:

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independent directors, corporate governance

4.

Partner Selection as a control mechanism in inter-organizational relationships: a meta-model approach

Journal of Accounting & Organizational Change, 19 (2), pp. 351-375. Available at http://dx.doi.org/10.1108/JAOC-11-2021-0154
Number of pages: 42 Posted: 15 Jun 2022 Last Revised: 22 Jan 2024
Hrishikesh Desai
Arkansas State University
Downloads 471 (115,153)

Abstract:

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partner selection, partner experience, control problems, control mechanisms, inter-organisational relationships, meta-model

5.

An Auditor's Perspective on Smart Contracts and DAOs

The CPA Journal, 93(7/8), 60-63 (2023). Publisher: New York State Society of CPAs. Available at https://www.cpajournal.com/2023/10/04/an-auditors-perspective-on-smart-contracts-and-daos/
Number of pages: 7 Posted: 06 Nov 2023 Last Revised: 22 Jan 2024
Hrishikesh Desai
Arkansas State University
Downloads 469 (115,807)

Abstract:

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blockchain, smart contracts, auditing

6.

Crypto Record-Keeping Technologies for Tax Professionals: Developments, Challenges, and Ethical Considerations

Bloomberg BNA Tax Management Memorandum 2022, 63 (12). Publisher: The Bureau of National Affairs (Bloomberg Industry Group). Available at https://hrishdesai.github.io/Website/folder/BloombergPaper_HD.pdf
Number of pages: 11 Posted: 14 Jun 2022 Last Revised: 19 Jan 2024
Hrishikesh Desai
Arkansas State University
Downloads 466 (116,708)
Citation 1

Abstract:

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Cryptocurrencies, Crypto Taxation, Record Keeping, Technology, Misinformation

7.

Are Firms Biasing Stakeholder Expectations by Attributing Prior Poor Performance to COVID-19?

IIM Kozhikode Society & Management Review, 11 (2), pp. 171-182. Available at https://doi.org/10.1177/22779752211061207
Number of pages: 23 Posted: 05 Nov 2021 Last Revised: 17 Jan 2024
Hrishikesh Desai
Arkansas State University
Downloads 388 (144,260)

Abstract:

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COVID-19, financial disclosures, firm performance, judgement bias, risk factor disclosures, risk analysis, SEC regulations, elaboration likelihood model

8.

Play for time when the ship is threatening to sink? Voluntary disclosure choices under going concern uncertainty

Asia-Pacific Journal of Accounting & Economics. Publisher: Taylor & Francis. Available at http://dx.doi.org/10.1080/16081625.2022.2082496
Number of pages: 36 Posted: 06 Oct 2021 Last Revised: 19 Jan 2024
Hrishikesh Desai and Daniel Schaupp
Arkansas State University and WHU - Otto Beisheim School of Management
Downloads 333 (170,489)

Abstract:

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financial distress, voluntary disclosures, going concern uncertainty, distressed firms, management earnings forecasts

9.

Waiting for the Next New Ride at Disney World? Understanding the Determinants of Capital Expenditures Among Theme Parks

Number of pages: 33 Posted: 13 Jun 2024
Hrishikesh Desai and David Pearlman
Arkansas State University and Arkansas State University
Downloads 9

Abstract:

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Theme parks, Capital expenditures, Intellectual property, Financial Constraints, Competition

10.

The Influence of Top Executives’ Narcissism on Working Capital Management Policies

Posted: 31 May 2023 Last Revised: 03 Aug 2023
Sanne R. van Duin, Hrishikesh Desai and Ziad ElKhatib
VU University Amsterdam, Arkansas State University and Arkansas State University

Abstract:

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CEO narcissism, CFO narcissism, working capital, top executives, signature size, inter-firm relationships

11.

The Influence of Regulation Affecting Non-GAAP Reporting on Executive Compensation Contracting

Posted: 11 Mar 2021 Last Revised: 22 Feb 2022
Hrishikesh Desai
Arkansas State University

Abstract:

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CEO compensation, contracting, non-GAAP measures, SEC regulations