Divesh Sharma

Kennesaw State University, School of Accountancy

Kennesaw State University (KSU) - School of Accountancy

Kennesaw, GA 30144

United States

SCHOLARLY PAPERS

21

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SSRN CITATIONS
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Top 15,648

in Total Papers Citations

16

CROSSREF CITATIONS

56

Scholarly Papers (21)

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 949 (31,754)
Citation 4

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

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
Downloads 232 (171,042)

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governance, experiment, credit decision, reporting quality

3.

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 118 (304,214)
Citation 2

Abstract:

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

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 97 (345,345)

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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 90 (365,176)
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 64 (438,931)
Citation 1

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

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
Downloads 29 (613,278)
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

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Acquisition; Merger; Operating performance; Cash flow

8.

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
Downloads 13 (710,351)
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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 Business School, Nanyang Technological University and Kennesaw State University, School of Accountancy
Downloads 8 (750,158)
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
University of Florida - Fisher School of Accounting, Kennesaw State University, School of Accountancy and Kennesaw State University
Downloads 1 (811,708)
Citation 3
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audit, audit quality, non‐audit, fee, knowledge spillover

11.

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

12.

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 Universityaffiliation not provided to SSRN, 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

13.

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
Downloads 0 (829,349)
Citation 2
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Agency, analyst forecast, audit committee, cash, CEO power, compensation, corporate governance, earnings management, managerial hegemony

14.

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

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

15.

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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16.

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

17.

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 Business School, Nanyang Technological University and Kennesaw State University, School of Accountancy

Abstract:

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Audit fees, Internal and external governance, Regulatory oversight

18.

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)

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auditing, audit independence, audit opinion, fees, non-audit services

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

20.

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

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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