Author Page for Divesh Sharma

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

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Citation 3

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2.

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

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Abstract:

3.

Greater Reliance on Major Customers and Auditor Going Concern Opinions

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2

Greater Reliance on Major Customers and Auditor Going Concern Opinions

Number of pages: 49 Posted: 19 Jun 2019 Last Revised: 21 Jun 2019

Dan S. Dhaliwal, Paul N. Michas, Vic Naiker and Divesh Sharma

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 79 (364,774)

Citation 1

Abstract:

Greater Reliance on Major Customers and Auditor Going Concern Opinions

Contemporary Accounting Research, Forthcoming

Posted: 19 Jun 2019

Dan S. Dhaliwal, Paul N. Michas, Vic Naiker and Divesh Sharma

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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4.

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

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Citation 1

Abstract:

5.

The Impact of Acquisitions on Operating Performance: Some Australian Evidence

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The Impact of Acquisitions on Operating Performance: Some Australian Evidence

Number of pages: 46 Posted: 25 Apr 2002

Divesh Sharma and Jonathan Ho

Kennesaw State University, School of Accountancy and KPMG International, LLP - Department of Auditing

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Citation 2

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The Impact of Acquisitions on Operating Performance: Some Australian Evidence

Posted: 26 Feb 2002

Divesh Sharma and Jonathan Ho

Kennesaw State University, School of Accountancy and KPMG International, LLP - Department of Auditing

Abstract:

6.

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

Number of pages: 52 Posted: 10 Mar 2021

Pamela Kent, Richard Kent, Grant Richardson and Divesh Sharma

University of Adelaide, University of Michigan Dearborn, Department of Accounting and Corporate Governance and Kennesaw State University, School of Accountancy

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Abstract:

7.

The Relative Relevance of Cash Flow and Accrual Information for Solvency Assessments: A Multi-Method Approach

Number of pages: 26 Posted: 04 Oct 2003

Divesh Sharma and Errol R. Iselin

Kennesaw State University, School of Accountancy and Griffith University, Nathan Campus

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8.

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 12 (665,536)

Abstract:

9.

Effect of Regulatory Oversight on the Association between Internal Governance Characteristics and Audit Fees

Accounting & Finance, Vol. 48, Issue 1, pp. 51-71, March 2008

Number of pages: 21 Posted: 29 Feb 2008

El'fred Boo and Divesh Sharma

Nanyang Technological University (NTU) - Nanyang Business School and Kennesaw State University, School of Accountancy

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Citation 1

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10.

Non‐Audit Services and Knowledge Spillovers: Evidence from New Zealand

Journal of Business Finance & Accounting, Vol. 39, Issue 1‐2, pp. 60-81, 2012

Number of pages: 22 Posted: 03 Mar 2012

W. Robert Knechel, Divesh Sharma and Vineeta D. Sharma

University of Florida - Fisher School of Accounting, Kennesaw State University, School of Accountancy and Kennesaw State University

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11.

Key Audit Matters and Stock Price Crash Risk

Posted: 26 Feb 2021

Lin Liao, Divesh Sharma, Yitang (Jenny) Yang and Rui Zhao

Southwestern University of Finance & Econ China, 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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12.

Audit Committee Cash Compensation and Propensity of Firms to Beat Earnings by a Large Margin: Conditional Effects of CEO Power and Agency Risks

International Journal of Auditing, Vol. 21, Issue 3, pp. 304-323, 2017

Number of pages: 20 Posted: 10 Oct 2017

Maria F. Rickling and Divesh Sharma

Stetson University and Kennesaw State University, School of Accountancy

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13.

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:

14.

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

Abstract:

15.

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 Technological University (NTU) - Nanyang Business School and Florida International University

Abstract:

16.

The Effect of Regulatory Oversight on the Association Between Internal Governance Characteristics and Audit Fees

Accounting & Finance, Vol. 47, 2007

Posted: 12 Nov 2007 Last Revised: 19 Dec 2007

El'fred Boo and Divesh Sharma

Nanyang Technological University (NTU) - Nanyang Business School and Kennesaw State University, School of Accountancy

Abstract:

17.

Professionalism vs Commercialism: The Association between Non-Audit Services (Nas) and Audit Independence

Posted: 19 May 2002

Divesh Sharma and Jagdish Sidhu

Kennesaw State University, School of Accountancy and Nanyang Technological University (NTU) - Centre for Research in Financial Services (CREFS)

Abstract:

18.

The Association between Non-Audit Services and the Propensity of Going Concern Qualifications: Implications for Audit Independence

Posted: 01 Apr 2002

Divesh Sharma

Kennesaw State University, School of Accountancy

Abstract:

19.

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:

20.

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

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2

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

Abstract:

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

Divesh Sharma

Kennesaw State University, School of Accountancy

Kennesaw State University (KSU) - School of Accountancy

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Scholarly Papers (20)

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The Impact of Acquisitions on Operating Performance: Some Australian Evidence

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The Relative Relevance of Cash Flow and Accrual Information for Solvency Assessments: A Multi-Method Approach

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Effect of Regulatory Oversight on the Association between Internal Governance Characteristics and Audit Fees

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Non‐Audit Services and Knowledge Spillovers: Evidence from New Zealand

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Audit Committee Cash Compensation and Propensity of Firms to Beat Earnings by a Large Margin: Conditional Effects of CEO Power and Agency Risks

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