S
Study
Academic Library
Search
Dashboard
Shelves
Open access
My library
Review
Divesh S. Sharma · Study
Home
/
Author
Divesh S. Sharma
33 works
· latest 2023
· 6 institutions
cluster: provisional
ORCID 0000-0002-8668-4532
Works
33 shown
Adoption and content of key audit matters and stock price crash risk
International Review of Financial Analysis
·
2023
·
4 authors
·
Open access
32
citations
The Association between Auditor Provided Tax Planning and Tax Compliance Services and Tax Avoidance and Tax Risk
Journal of the American Taxation Association
·
2021
·
4 authors
·
Open access
55
citations
Analysis of balanced scorecard usage by private companies
Pacific Accounting Review
·
2020
·
2 authors
23
citations
Should Audit Committee Directors Serve on Multiple Audit Committees? Evidence from Cost of Equity Capital
Auditing A Journal of Practice & Theory
·
2019
·
4 authors
30
citations
Greater Reliance on Major Customers and Auditor Going Concern Opinions
Contemporary Accounting Research
·
2019
·
4 authors
·
Open access
67
citations
Environmental Responsibility, External Assurance, and Firm Valuation
Auditing A Journal of Practice & Theory
·
2017
·
3 authors
51
citations
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
·
2017
·
2 authors
25
citations
Auditor-Provided Tax Nonaudit Services and the Implied Cost of Equity Capital
Auditing A Journal of Practice & Theory
·
2017
·
4 authors
31
citations
Costs of Mandatory Periodic Audit Partner Rotation: Evidence from Audit Fees and Audit Timeliness
Auditing A Journal of Practice & Theory
·
2016
·
3 authors
126
citations
Non-audit services and auditor independence
Routledge eBooks
·
2014
·
1 author
·
chapter
32
citations
Audit Partner Rotation and Financial Reporting Quality
Auditing A Journal of Practice & Theory
·
2014
·
4 authors
118
citations
Environmental initiatives and earnings management
Managerial Auditing Journal
·
2013
·
3 authors
92
citations
Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags
Auditing A Journal of Practice & Theory
·
2012
·
2 authors
334
citations
Do Former Audit Firm Partners on Audit Committees Procure Greater Nonaudit Services from the Auditor?
The Accounting Review
·
2012
·
3 authors
82
citations
Non‐Audit Services and Knowledge Spillovers: Evidence from New Zealand
Journal of Business Finance & Accounting
·
2012
·
3 authors
115
citations
Client Importance and Earnings Management: The Moderating Role of Audit Committees
Auditing A Journal of Practice & Theory
·
2011
·
3 authors
159
citations
Big 4 auditor affiliation and accruals quality in Bangladesh
Managerial Auditing Journal
·
2011
·
4 authors
60
citations
The Effect of Governance on Credit Decisions and Perceptions of Reporting Reliability
Behavioral Research in Accounting
·
2010
·
2 authors
·
Open access
39
citations
Former Audit Partners on the Audit Committee and Internal Control Deficiencies
The Accounting Review
·
2009
·
2 authors
·
Open access
260
citations
The association between corporate governance and audit fees of bank holding companies
Corporate Governance
·
2008
·
2 authors
44
citations
Effect of regulatory oversight on the association between internal governance characteristics and audit fees
Accounting and Finance
·
2008
·
2 authors
103
citations
The impact of non‐mandatory corporate governance on auditors’ client acceptance, risk and planning judgments
Accounting and Business Research
·
2008
·
3 authors
·
Open access
46
citations
The Relative Effects of Elements of Internal Control on Auditors’ Evaluations of Internal Control
Pacific Accounting Review
·
2006
·
2 authors
·
Open access
23
citations
Effects of professional and non-professional investors’ perceptions of board effectiveness on their judgments: An experimental study
Journal of Accounting and Public Policy
·
2006
·
1 author
43
citations
The association between ISO 9000 certification and financial performance
The International Journal of Accounting
·
2005
·
1 author
250
citations
The Relative Relevance of Cash Flow and Accrual Information for Solvency Assessments: A Multi‐Method Approach
Journal of Business Finance & Accounting
·
2003
·
2 authors
·
Open access
38
citations
The decision usefulness of reported cash flow and accrual information in a behavioural field experiment
Accounting and Business Research
·
2003
·
2 authors
·
Open access
44
citations
The differential effect of environmental dimensionality, size, and structure on budget system characteristics in hotels
Management Accounting Research
·
2002
·
1 author
·
Open access
116
citations
The Impact of Acquisitions on Operating Performance: Some Australian Evidence
Journal of Business Finance & Accounting
·
2002
·
1 author
·
Open access
218
citations
The association between non-audit services and the propensity of going concern qualifications: Implications for audit independence
Asia-Pacific Journal of Accounting & Economics
·
2001
·
1 author
·
Open access
33
citations
Professionalism vs Commercialism: The Association Between Non‐Audit Services (NAS) and Audit Independence
Journal of Business Finance & Accounting
·
2001
·
2 authors
125
citations
The role of cash flow information in predicting corporate failure: the state of the literature
Managerial Finance
·
2001
·
1 author
92
citations
Accounting students' learning conceptions, approaches to learning, and the influence of the learning–teaching context on approaches to learning
Accounting Education
·
1997
·
1 author
151
citations