Divesh Sharma

Kennesaw State University, School of Accountancy

Kennesaw State University (KSU) - School of Accountancy

Kennesaw, GA 30144

United States

SCHOLARLY PAPERS

17

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2,133

SSRN CITATIONS
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Top 29,393

in Total Papers Citations

26

CROSSREF CITATIONS

11

Scholarly Papers (17)

1.

Audit Partner Rotation and Financial Reporting Quality

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 52 Posted: 07 Mar 2014
Barri Litt, Divesh Sharma, Thuy H. Simpson and Paul Tanyi
Nova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship, Kennesaw State University, School of Accountancy, University of Nebraska-Lincoln and University of North Carolina (UNC) at Charlotte - Department of Accounting
Downloads 1,026 (40,779)
Citation 10

Abstract:

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Audit Quality; Earnings Management; Financial Reporting Quality; Discretionary Accruals; Meet or Beat; Partner Rotation

2.

The Association between Auditor Provided Tax Planning and Tax Compliance Services and Tax Avoidance and Tax Risk

Chyz, J., R. Gal-Or, V. Naiker and D. Sharma, 2021, The Association between Auditor Provided Tax Planning and Tax Compliance Services and Tax Avoidance and Tax Risk, The Journal of the American Taxation Association, Forthcoming
Number of pages: 54 Posted: 09 Apr 2021
James Chyz, Ronen Gal-Or, Vic Naiker and Divesh Sharma
University of Tennessee, Knoxville - Department of Accounting and Business Law, Bentley University - Department of Accountancy, University of Melbourne - Faculty of Business and Economics and Kennesaw State University, School of Accountancy
Downloads 352 (156,906)
Citation 5

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tax non-audit services, effective tax rates, tax volatility

3.

The Effect of Governance on Credit Decisions and Perceptions of Reporting Reliability

Behavioral Research in Accounting, Forthcoming
Number of pages: 33 Posted: 14 Jan 2008 Last Revised: 23 Jun 2009
Lori Holder-Webb and Divesh Sharma
Western New England University - Department of Accounting and Finance and Kennesaw State University, School of Accountancy
Downloads 262 (213,694)

Abstract:

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governance, experiment, credit decision, reporting quality

4.

The Importance of Partner Naming when Examining Auditor Independence and Non-Audit Services

Number of pages: 52 Posted: 10 Mar 2021
University of Adelaide, University of Michigan Dearborn, Department of Accounting and Corporate Governance and Kennesaw State University, School of Accountancy
Downloads 189 (291,146)

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Non-audit fees, Partner, Office, Audit quality

Greater Reliance on Major Customers and Auditor Going Concern Opinions

Number of pages: 49 Posted: 19 Jun 2019 Last Revised: 21 Jun 2019
University of Arizona - Department of Accounting (deceased), University of Arizona - Eller College of Management, University of Melbourne - Faculty of Business and Economics and Kennesaw State University, School of Accountancy
Downloads 136 (384,522)
Citation 1

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going concern, major customer, financial distress, customer reliance, sales dependence

Greater Reliance on Major Customers and Auditor Going Concern Opinions

Contemporary Accounting Research, Forthcoming
Posted: 19 Jun 2019
University of Arizona - Department of Accounting (deceased), University of Arizona - Eller College of Management, University of Melbourne - Faculty of Business and Economics and Kennesaw State University, School of Accountancy

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going concern, major customer, financial distress, customer reliance, sales dependence

6.

Big 4 Auditor Affiliation and Accruals Quality in Bangladesh

M. Humayun Kabir, Divesh Sharma, Md Ainul Islam, Amirus Salat, (2011), "Big 4 auditor affiliation and accruals quality in Bangladesh", Managerial Auditing Journal, Vol. 26 Iss: 2 pp. 161-181
Number of pages: 1 Posted: 11 Aug 2015
Humayun Kabir, Divesh Sharma, Ainul Islam and Amirus Salat
Auckland University of Technology, Kennesaw State University, School of Accountancy, Victoria University of Welington - School of Accounting and Commercial Law and University of Dhaka
Downloads 92 (509,093)
Citation 1

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Bangladesh, Audit quality, Accruals quality, Big 4 affiliates, Investor protection

7.

Adoption and Content of Key Audit Matters and Stock Price Crash Risk

Number of pages: 40 Posted: 06 Dec 2022
Lin Liao, Divesh Sharma, Yitang (Jenny) Yang and Rui Zhao
Nanjing Audit University, Kennesaw State University, School of Accountancy, UNSW Australia Business School, School of Accounting and Southwestern University of Finance and Economics (SWUFE)
Downloads 76 (571,115)

Abstract:

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Stock price crash risk, Key audit matters, China

8.

To replicate or not to replicate? That is the question

Journal of Accounting and Public Policy, Vol. 42, No. 6, 2023
Posted: 20 Feb 2024
Divesh Sharma
Kennesaw State University, School of Accountancy

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Credible, Method, Publication bias, Reliable, Replicate, Replication crisis

9.

Determinants and Consequences of the Severity of Executive Compensation Clawbacks

Contemporary Accounting Research, Forthcoming
Posted: 26 May 2022
Bright Asante-Appiah and Divesh Sharma
Lehigh University and Kennesaw State University, School of Accountancy

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clawback, corporate governance, executive compensation, financial reporting quality, managerial short-termism, content analysis

10.

Do Alma Mater Ties between the Auditor and Audit Committee Affect Audit Quality?

Contemporary Accounting Research, Forthcoming
Posted: 02 Sep 2021
Divesh Sharma, Madhukar Singh and Arvind Patel
Kennesaw State University, School of Accountancy, Australian National University and Independent

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alumnus, audit committees, audit quality, nonaudit services, partners, social ties

11.

Adoption and Content of Key Audit Matters and Stock Price Crash Risk

Posted: 26 Feb 2021 Last Revised: 22 Nov 2021
Lin Liao, Divesh Sharma, Yitang (Jenny) Yang and Rui Zhao
Nanjing Audit Univeristy, Kennesaw State University, School of Accountancy, UNSW Australia Business School, School of Accounting and Southwestern University of Finance and Economics (SWUFE)

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Expanded audit report, Key audit matters, stock price crash risk, China

12.

Costs of Mandatory Periodic Audit Partner Rotation: Evidence from Audit Fees and Audit Timeliness

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 06 Aug 2016
Divesh Sharma, Paul Tanyi and Barri Litt
Kennesaw State University, School of Accountancy, University of North Carolina (UNC) at Charlotte - Department of Accounting and Nova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship

Abstract:

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partner rotation; partner change; audit fees; audit report lag; audit firm rotation; audit delay; industry specialist

13.

Non Audit Services and Auditor Independence

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014
Posted: 15 Apr 2014
Divesh Sharma
Kennesaw State University, School of Accountancy

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14.

The Impact of Non-Mandatory Corporate Governance on Auditors' Client Acceptance, Risk and Planning Judgments

Accounting & Business Research, Vol. 38, No. 2, June 2008
Posted: 27 Mar 2008
Divesh Sharma, El'fred Boo and Vineeta Sharma
Kennesaw State University, School of Accountancy, Nanyang Business School, Nanyang Technological University and Florida International University

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agency theory, corporate governance, resource dependence, audit judgment, Sarbanes-Oxley Act

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auditor independence, non-audit service fees, audit fees, going concern qualifications

16.

The Differential Effect of Environmental Dimensionality, Size, and Structure on Budget System Characteristics in Hotels

Posted: 14 Feb 2002
Divesh Sharma
Kennesaw State University, School of Accountancy

Abstract:

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Contingent variables; Service organisations; Path analysis; PEU; Budget system characteristics

The Decision Usefulness of Reported Cash Flow and Accrual Information in a Behavioural Field Experiment

Posted: 10 Nov 2000
Divesh Sharma and Errol R. Iselin
Kennesaw State University, School of Accountancy and Griffith University, Nathan Campus

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The Decision Usefulness of Reported Cash Flow and Accrual Information in a Behavioural Field Experiment

Posted: 28 Sep 2003
Divesh Sharma and Errol R. Iselin
Kennesaw State University, School of Accountancy and Griffith University, Nathan Campus

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decision usefulness, information content, accrual information, cash flow, judgement