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Publications

by members of

Kennesaw State University → Coles College of Business

These are publications listed in RePEc written by members of the above institution who are registered with the RePEc Author Service. Thus this compiles the works all those currently affiliated with this institution, not those affilated at the time of publication. List of registered members. Register yourself. Citation analysis. This page is updated in the first days of each month.
| Working papers | Journal articles | Chapters | Software components |

Working papers

2020

  1. Naoki Aizawa & Soojin Kim & Serena Rhee, 2020, "Labor Market Screening and the Design of Social Insurance: An Equilibrium Analysis of the Labor Market for the Disabled," NBER Working Papers, National Bureau of Economic Research, Inc, number 27478, Jul.

2018

  1. Naoki Aizawa & Serena Rhee & Soojin Kim, 2018, "Labor Market Screening and Social Insurance Program Design for the Disabled," 2018 Meeting Papers, Society for Economic Dynamics, number 359.

2016

  1. Serena Rhee & Soojin Kim, 2016, "Measuring the Effects of Employment Protection Policies for the Disabled: Theory and Evidence from the Americans with Disabilities Act," Working Papers, University of Hawaii at Manoa, Department of Economics, number 201621, Oct.

2014

  1. Fatih Karahan & Serena Rhee, 2014, "Population aging, migration spillovers, and the decline in interstate migration," Staff Reports, Federal Reserve Bank of New York, number 699, Nov.

2013

  1. Fatih Karahan & Serena Rhee, 2013, "Geographical reallocation and unemployment during the Great Recession: the role of the housing bust," Staff Reports, Federal Reserve Bank of New York, number 605.

1999

  1. Huang, Rongbing & Mills, Bradford F., 1999, "Non-Metropolitan To Metropolitan County Commuting: Gateway To Prosperity Or Barbarians At The Gate," Report Papers, Virginia Tech, Rural Economic Analysis Program (REAP), number 14853, DOI: 10.22004/ag.econ.14853.

Journal articles

2025

  1. Naoki Aizawa & Soojin Kim & Serena Rhee, 2025, "Labour Market Screening and the Design of Social Insurance: An Equilibrium Analysis of the Labour Market for the Disabled," The Review of Economic Studies, Review of Economic Studies Ltd, volume 92, issue 1, pages 1-39.

2024

  1. Cori Crews & John Abernathy & Jimmy Carmenate & Divesh Sharma & Vineeta Sharma, 2024, "Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 3, pages 238-262, February, DOI: 10.1108/MAJ-02-2023-3821.

2023

  1. Liao, Lin & Sharma, Divesh & Yang, Yitang (Jenny) & Zhao, Rui, 2023, "Adoption and content of key audit matters and stock price crash risk," International Review of Financial Analysis, Elsevier, volume 88, issue C, DOI: 10.1016/j.irfa.2023.102706.

2022

  1. Soojin Kim & Serena Rhee, 2022, "Understanding the Aggregate Effects of Disability Insurance," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 46, pages 328-364, October, DOI: 10.1016/j.red.2021.11.001.

2021

  1. Christina Chiang & Paul K. Wells & Peter Fieger & Divesh S. Sharma, 2021, "An investigation into student satisfaction, approaches to learning and the learning context in Auditing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, volume 61, issue 1, pages 913-936, March, DOI: 10.1111/acfi.12598.

2020

  1. Rhee, Serena, 2020, "Disability and Occupational Labor Transitions: Evidence from South Korea," KDI Journal of Economic Policy, Korea Development Institute (KDI), volume 42, issue 3, pages 53-85, DOI: 10.23895/kdijep.2020.42.3.53.
  2. Divesh Sharma & Umesh Sharma, 2020, "Analysis of balanced scorecard usage by private companies," Pacific Accounting Review, Emerald Group Publishing Limited, volume 33, issue 1, pages 36-63, March, DOI: 10.1108/PAR-06-2019-0076.
  3. Dan Dhaliwal & Paul N. Michas & Vic Naiker & Divesh Sharma, 2020, "Greater Reliance on Major Customers and Auditor Going‐Concern Opinions," Contemporary Accounting Research, John Wiley & Sons, volume 37, issue 1, pages 160-188, March, DOI: 10.1111/1911-3846.12551.

2019

  1. Karahan, Fatih & Rhee, Serena, 2019, "Geographic reallocation and unemployment during the Great Recession: The role of the housing bust," Journal of Economic Dynamics and Control, Elsevier, volume 100, issue C, pages 47-69, DOI: 10.1016/j.jedc.2018.12.007.

2018

  1. Kim, Soojin & Rhee, Serena, 2018, "Measuring the effects of employment protection policies: Theory and evidence from the Americans with Disabilities Act," Labour Economics, Elsevier, volume 54, issue C, pages 116-134, DOI: 10.1016/j.labeco.2018.08.001.

2014

  1. Barri Litt & Divesh Sharma & Vineeta Sharma, 2014, "Environmental initiatives and earnings management," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 29, issue 1, pages 76-106, January, DOI: 10.1108/MAJ-05-2013-0867.

2012

  1. W. Robert Knechel & Divesh S. Sharma & Vineeta D. Sharma, 2012, "Non-Audit Services and Knowledge Spillovers: Evidence from New Zealand," Journal of Business Finance & Accounting, Wiley Blackwell, volume 39, issue 1-2, pages 60-81, January, DOI: j.1468-5957.2011.02268.x.

2011

  1. Huang, Rongbing & Zhang, Donghang, 2011, "Managing Underwriters and the Marketing of Seasoned Equity Offerings," Journal of Financial and Quantitative Analysis, Cambridge University Press, volume 46, issue 1, pages 141-170, February.
  2. M. Humayun Kabir & Divesh Sharma & Ainul Islam & Amirus Salat, 2011, "Big 4 auditor affiliation and accruals quality in Bangladesh," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 26, issue 2, pages 161-181, January, DOI: 10.1108/02686901111095029.

2010

  1. Rongbing Huang & Gabriel G. Ramírez, 2010, "Speed of Issuance, Lender Specialization, and the Rise of the 144A Debt Market," Financial Management, Financial Management Association International, volume 39, issue 2, pages 643-673, June, DOI: 10.1111/j.1755-053X.2010.01087.x.

2009

  1. Huang, Rongbing & Ritter, Jay R., 2009, "Testing Theories of Capital Structure and Estimating the Speed of Adjustment," Journal of Financial and Quantitative Analysis, Cambridge University Press, volume 44, issue 2, pages 237-271, April.
  2. Rongbing Huang & Zhaoyun Shangguan & Gopala Vasudevan, 2009, "Do firms become more conservative after financial restatements?," International Journal of Accounting and Finance, Inderscience Enterprises Ltd, volume 1, issue 4, pages 375-394.

2008

  1. Huang, Rongbing & Shangguan, Zhaoyun & Zhang, Donghang, 2008, "The networking function of investment banks: Evidence from private investments in public equity," Journal of Corporate Finance, Elsevier, volume 14, issue 5, pages 738-752, December.
  2. El’fred Boo & Divesh Sharma, 2008, "Effect of regulatory oversight on the association between internal governance characteristics and audit fees," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, volume 48, issue 1, pages 51-71, March, DOI: 10.1111/j.1467-629X.2007.00229.x.
  3. Divesh Sharma & El'fred Boo & Vineeta Sharma, 2008, "The impact of non‐mandatory corporate governance on auditors’ client acceptance, risk and planning judgments," Accounting and Business Research, Taylor & Francis Journals, volume 38, issue 2, pages 105-120, DOI: 10.1080/00014788.2008.9663324.

2006

  1. Sharma, Divesh S., 2006, "Effects of professional and non-professional investors' perceptions of board effectiveness on their judgments: An experimental study," Journal of Accounting and Public Policy, Elsevier, volume 25, issue 1, pages 91-115.
  2. Conor O’Leary & Errol Iselin & Divesh Sharma, 2006, "The Relative Effects of Elements of Internal Control on Auditors’ Evaluations of Internal Control," Pacific Accounting Review, Emerald Group Publishing Limited, volume 18, issue 2, pages 69-96, July, DOI: 10.1108/01140580610732822.
  3. Conor O'Leary & Errol Iselin & Divesh Sharma, 2006, "Audit firm manuals and audit experts' approaches to internal control evaluation," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, volume 3, issue 1, pages 20-40.

2005

  1. Sharma, Divesh S., 2005, "The association between ISO 9000 certification and financial performance," The International Journal of Accounting, Elsevier, volume 40, issue 2, pages 151-172.
  2. Divesh S. Sharma & Nava Subramaniam, 2005, "Outsourcing of Internal Audit Services in Australian Firms: Some Preliminary Evidence," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, volume 1, issue 1, pages 33-52.

2003

  1. Divesh S. Sharma & Errol R. Iselin, 2003, "The Relative Relevance of Cash Flow and Accrual Information for Solvency Assessments: A Multi‐Method Approach," Journal of Business Finance & Accounting, Wiley Blackwell, volume 30, issue 7‐8, pages 1115-1140, September, DOI: 10.1111/1468-5957.05421.
  2. Divesh Sharma & Errol Iselin, 2003, "The decision usefulness of reported cash flow and accrual information in a behavioural field experiment," Accounting and Business Research, Taylor & Francis Journals, volume 33, issue 2, pages 123-135, DOI: 10.1080/00014788.2003.9729639.

2002

  1. Divesh S. Sharma & Jonathan Ho, 2002, "The Impact of Acquisitions on Operating Performance: Some Australian Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, volume 29, issue 1‐2, pages 155-200, DOI: 10.1111/1468-5957.00428.

2001

  1. Divesh S. Sharma & Jagdish Sidhu, 2001, "Professionalism vs Commercialism: The Association Between Non‐Audit Services (NAS) and Audit Independence," Journal of Business Finance & Accounting, Wiley Blackwell, volume 28, issue 5‐6, pages 563-594, June, DOI: 10.1111/1468-5957.00385.
  2. Neil J. Cocks & Errol R. Iselin & Divesh S. Sharma, 2001, "The corporate memory structure of expert portfolio managers: a multi‐trial free recall study," Accounting Forum, Taylor & Francis Journals, volume 25, issue 1, pages 7-30, March, DOI: 10.1111/1467-6303.00053.

1996

  1. Divesh Sharma, 1996, "Analysing the Statement of Cashflows," Australian Accounting Review, CPA Australia, volume 6, issue 12, pages 37-44, September.

Chapters

2010

  1. Divesh S. Sharma & Vineeta D. Sharma, 2010, "Audit Committee Independence: Regulatory Developments, The Empirical Literature And Directions For Future Research," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Alireza Tourani-Rad & Coral Ingley, "Handbook On Emerging Issues In Corporate Governance".

Software components

2021

  1. Soojin Kim & Serena Rhee, 2021, "Code and data files for "Understanding the Aggregate Effects of Disability Insurance"," Computer Codes, Review of Economic Dynamics, number 18-401, revised .

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