Divesh S. Sharma

Research output

Articles

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, vol. 39(3), pages 238-262, February.
2. 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, vol. 88(C).
3. 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, vol. 61(1), pages 913-936, March.
4. 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, vol. 37(1), pages 160-188, March.
5. Divesh Sharma & Umesh Sharma, 2020. "Analysis of balanced scorecard usage by private companies," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 33(1), pages 36-63, March.
6. Barri Litt & Divesh Sharma & Vineeta Sharma, 2014. "Environmental initiatives and earnings management," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 29(1), pages 76-106, January.
7. 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, vol. 39(1-2), pages 60-81, January.
8. 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, vol. 26(2), pages 161-181, January.
9. 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, vol. 38(2), pages 105-120.
10. 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, vol. 48(1), pages 51-71, March.
11. 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, vol. 3(1), pages 20-40.
12. 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, vol. 18(2), pages 69-96, July.
13. 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, vol. 25(1), pages 91-115.
14. 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, vol. 1(1), pages 33-52.
15. Sharma, Divesh S., 2005. "The association between ISO 9000 certification and financial performance," The International Journal of Accounting, Elsevier, vol. 40(2), pages 151-172.
16. 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, vol. 33(2), pages 123-135.
17. 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, vol. 30(7‐8), pages 1115-1140, September.
18. Divesh S. Sharma & Jonathan Ho, 2002. "The Impact of Acquisitions on Operating Performance: Some Australian Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(1‐2), pages 155-200.
19. 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, vol. 25(1), pages 7-30, March.
20. 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, vol. 28(5‐6), pages 563-594, June.
21. Divesh Sharma, 1996. "Analysing the Statement of Cashflows," Australian Accounting Review, CPA Australia, vol. 6(12), pages 37-44, September.
    RePEc:eme:majpps:v:26:y:2011:i:2:p:161-181 is not listed on IDEAS

Chapters

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, in: Alireza Tourani-Rad & Coral Ingley (ed.), Handbook On Emerging Issues In Corporate Governance, chapter 7, pages 103-127, World Scientific Publishing Co. Pte. Ltd..