Divesh S. Sharma : Citation Profile

Kennesaw State University

7

H index

5

i10 index

209

Citations

RESEARCH PRODUCTION:

22

Articles

1

Chapters

RESEARCH ACTIVITY:

   28 years (1996 - 2024). See details.
   Cites by year: 7
   Journals where Divesh S. Sharma has often published
   Relations with other researchers
   Recent citing documents: 31.    Total self citations: 1 (0.48 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/psh656
   Updated: 2026-03-11    RAS profile: 2026-01-14    
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Relations with other researchers

Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Divesh S. Sharma.

Is cited by:

Toffel, Michael (3)

Levine, David (3)

Grigorieva, Svetlana (2)

Andre, Paul (2)

Schreyögg, Jonas (2)

rao-nicholson, Rekha (2)

Renneboog, Luc (2)

Olbrecht, Vojtech (1)

Meliá, Elena (1)

Hanley, Aoife (1)

Saadi, Samir (1)

Cites to:

Watts, Ross (3)

Jensen, Michael (3)

Leone, Andrew (2)

Zhang, Liandong (2)

Shleifer, Andrei (2)

Lopez-de-Silanes, Florencio (2)

Fama, Eugene (2)

Thomas, Shawn (2)

Hong, Harrison (2)

Hainmueller, Jens (2)

Stein, Jeremy (2)

Main data

Where Divesh S. Sharma has published?

Journals with more than one article published# docs
Managerial Auditing Journal4
Journal of Business Finance & Accounting4
Accounting and Finance2
Pacific Accounting Review2
Accounting and Business Research2

Recent works citing Divesh S. Sharma (2025 and 2024)

YearTitle of citing document
2024Implementation of Food Safety Management System and its Effects on Business Performance in an Educational Institution Restaurant.. (2024). Musyoka, Rosalia Mwikali ; Agaya, Benson. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:6:p:718-735.

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2024Gender diversity and acquisitions: How female directors add value in acquisition decisions. (2024). Minnick, Kristina ; Shams, Syed ; Khedmati, Mehdi ; Gunasekarage, Abeyratna. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:1-2:p:113-147.

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2024Do competitive markets encourage tax aggressiveness?. (2024). Ryou, Jiwoo ; Plenik, James M ; Callahan, Carolyn M. In: Advances in accounting. RePEc:eee:advacc:v:66:y:2024:i:c:s0882611023000615.

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2025Auditing trade credit risk: Evidence from BAPCPA and COVID-19. (2025). Zhang, Yiyang ; Walton, Stephanie. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000148.

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2025Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics. (2025). Abhayawansa, Subhash ; Jubb, Christine ; Liu, Zihan. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:4:s0890838924002853.

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2025Customer risk disclosure and supplier innovation strategy: A risk spillover perspective. (2025). Chen, Hanwen ; Zhang, Chuan ; Liu, Jie. In: Economic Modelling. RePEc:eee:ecmode:v:147:y:2025:i:c:s0264999325000574.

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2024The effect of expanded audit report on IPO underpricing: Evidence from China. (2024). Su, Yun ; Zhao, Rui ; Guo, Mengmeng. In: Emerging Markets Review. RePEc:eee:ememar:v:58:y:2024:i:c:s1566014123000973.

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2025The impact of supply chain international embedment on ESG performance: Evidence from China. (2025). Hao, Ying ; Hu, Dan ; Yin, Ziqi ; Huang, Lixin. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925003795.

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2024The impact of key audit matters on goodwill accounting and investment behavior: Evidence from China. (2024). Wang, QI ; Ma, Qianqun ; Zhou, Jianan. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s1057521924000760.

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2025Transaction-based government-business relationship via government customer. (2025). Song, Peixin ; Teng, Fei ; Xu, Liping ; Xin, YU. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007270.

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2025Can auditing facilitate the effective implementation of goodwill accounting? A perspective based on key audit matters. (2025). Deng, Yingwen ; Xu, Jingjing ; Wang, Kuanliang ; Wen, Lin. In: International Review of Financial Analysis. RePEc:eee:finana:v:98:y:2025:i:c:s1057521924008287.

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2025Multiple large shareholders, related-party transactions and accounting conservatism. (2025). Chen, Mengmeng ; Ye, Guoan. In: Finance Research Letters. RePEc:eee:finlet:v:74:y:2025:i:c:s1544612324017434.

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2024Do natural disasters affect stock price crash risk? Evidence from emerging markets. (2024). Zhang, Dayong ; Zhao, Rui ; Guo, Mengmeng. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:93:y:2024:i:c:s1042443124000672.

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2024Why do female lead auditors charge a fee premium? evidence from the UK audit market. (2024). Holmes, Mark David ; Kwabi, Frank ; Osullivan, Noel ; Owusu, Andrews. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:57:y:2024:i:c:s1061951824000569.

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2025The unintended consequences of targeted poverty alleviation: Evidence from China. (2025). Yu, Po-Hsiang ; Jiu, Lili ; Zhou, Jing ; Tang, Oupin. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:1:s181556692400050x.

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2025Audit implications of major customer diversity. (2025). Dai, Narisa Tianjing ; Liu, Leo Jiahe ; Chen, Xiao. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:2:s1815566925000232.

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2024How Do Elite-Educated CEOs Choose the M&A Payment Method? Evidence from Taiwan. (2024). Su, Xuan-Qi ; Ke, Dun-Yao. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:88:y:2024:i:c:s0927538x24002877.

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2024Customer concentration and corporate financialization: Evidence from non-financial firms in China. (2024). Wang, Yinghui ; Zhao, Yan ; Su, Kun. In: Research in International Business and Finance. RePEc:eee:riibaf:v:68:y:2024:i:c:s0275531923002854.

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2024Post-Acquisition Operating Performance of Acquiring Firms following Cross-Border Mergers and Acquisitions. (2024). Kalisz, David ; Khan, Aamir. In: Economies. RePEc:gam:jecomi:v:12:y:2024:i:7:p:172-:d:1428955.

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2024Sustainability Commitment Versus Earnings Management Practices: Saudi Insights. (2024). al Barrak, Thamir ; Kouaib, Amel. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:12:p:5100-:d:1415541.

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2024What Earnings Management Has to Do with Corporate Social Responsibility. (2024). Meyer, Ann Kristin ; Dutzi, Andreas. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:7:p:2836-:d:1365960.

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2024The upside-down world of value capture. Do companies in technology sector follow the principles of profitable growth?. (2024). Vinogradova, V. In: Journal of the New Economic Association. RePEc:nea:journl:y:2024:i:62:p:171-195.

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2025Mediation effect of earnings management techniques on the relationship between CSR and corporate performance: evidence from the civil law countries. (2025). Ellouz, Siwar ; Lajnef, Karima. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:2:d:10.1057_s41310-023-00219-y.

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2024Exploring the impact of customer concentration on stock price crash risk. (2024). Afghahi, Mahla ; Nassirzadeh, Farzaneh ; Askarany, Davood. In: Palgrave Communications. RePEc:pal:palcom:v:11:y:2024:i:1:d:10.1057_s41599-024-03069-3.

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2024Circular causality analysis of corporate performance and accounting quality in M&As. (2024). Aevoae, George-Marian ; Dicu, Roxana Manuela ; Sahlian, Daniela Nicoleta ; Herghiligiu, Ionut Viorel ; Robu, Ioan-Bogdan ; Popa, Adriana Florina. In: PLOS ONE. RePEc:plo:pone00:0308608.

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2024The impact of serial mergers and acquisitions on enterprises’ total factor productivity: The mediating role of digital transformation. (2024). Tan, Liyan ; Zhang, Xiaoxu ; Zou, Fei ; Song, YU ; Liao, Qiaoran. In: PLOS ONE. RePEc:plo:pone00:0311045.

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2025Sustainability Through Scrutiny: Enhancing Transparency in Chinese Corporations via Environmental Audits. (2025). Li, Shihui ; Deng, Fang ; Wang, Honghua ; Lei, Xintu ; Chang, Wen Ting. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:1:d:10.1007_s13132-024-02106-5.

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2024The interdependence between market structure and the quality of audited reports: the case of non-audit services. (2024). Stefani, Ulrike ; Bleibtreu, Christopher. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:2:d:10.1007_s11142-022-09734-9.

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2025Do companies realize operational benefits from engaging a competitor’s former auditor?. (2025). Kleppe, Tyler J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09883-7.

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2024Two-tier corporate board structure, corporate governance reforms and financial performance of firms listed on the China stock market. (2024). Kurauone, Ophias ; Chituku-Dzimiro, Grace ; Chiriseri, Lloyd ; Famba, Takuriramunashe. In: SN Business & Economics. RePEc:spr:snbeco:v:4:y:2024:i:11:d:10.1007_s43546-024-00729-z.

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2024Reducing dependency: Corporate ESG profiles and customer structure. (2024). Wang, Yueyang ; Han, Shangjie. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:45:y:2024:i:6:p:4053-4071.

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Works by Divesh S. Sharma:

YearTitleTypeCited
2008Effect of regulatory oversight on the association between internal governance characteristics and audit fees In: Accounting and Finance.
[Full Text][Citation analysis]		article30
2021An investigation into student satisfaction, approaches to learning and the learning context in Auditing In: Accounting and Finance.
[Full Text][Citation analysis]		article2
1996Analysing the Statement of Cashflows In: Australian Accounting Review.
[Full Text][Citation analysis]		article0
2001Professionalism vs Commercialism: The Association Between Non‐Audit Services (NAS) and Audit Independence In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article7
2002The Impact of Acquisitions on Operating Performance: Some Australian Evidence In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article64
2003The Relative Relevance of Cash Flow and Accrual Information for Solvency Assessments: A Multi‐Method Approach In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article4
2012Non-Audit Services and Knowledge Spillovers: Evidence from New Zealand In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article19
2005The association between ISO 9000 certification and financial performance In: The International Journal of Accounting.
[Full Text][Citation analysis]		article34
2023Adoption and content of key audit matters and stock price crash risk In: International Review of Financial Analysis.
[Full Text][Citation analysis]		article5
2006Effects of professional and non-professional investors perceptions of board effectiveness on their judgments: An experimental study In: Journal of Accounting and Public Policy.
[Full Text][Citation analysis]		article6
2011Big 4 auditor affiliation and accruals quality in Bangladesh In: Managerial Auditing Journal.
[Full Text][Citation analysis]		article0
2024Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments In: Managerial Auditing Journal.
[Full Text][Citation analysis]		article0
2014Environmental initiatives and earnings management In: Managerial Auditing Journal.
[Full Text][Citation analysis]		article5
2011Big 4 auditor affiliation and accruals quality in Bangladesh In: Managerial Auditing Journal.
[Full Text][Citation analysis]		article3
2006The Relative Effects of Elements of Internal Control on Auditors’ Evaluations of Internal Control In: Pacific Accounting Review.
[Full Text][Citation analysis]		article0
2020Analysis of balanced scorecard usage by private companies In: Pacific Accounting Review.
[Full Text][Citation analysis]		article0
2006Audit firm manuals and audit experts approaches to internal control evaluation In: International Journal of Accounting, Auditing and Performance Evaluation.
[Full Text][Citation analysis]		article1
2001The corporate memory structure of expert portfolio managers: a multi‐trial free recall study In: Accounting Forum.
[Full Text][Citation analysis]		article0
2003The decision usefulness of reported cash flow and accrual information in a behavioural field experiment In: Accounting and Business Research.
[Full Text][Citation analysis]		article8
2008The impact of non‐mandatory corporate governance on auditors’ client acceptance, risk and planning judgments In: Accounting and Business Research.
[Full Text][Citation analysis]		article2
2005Outsourcing of Internal Audit Services in Australian Firms: Some Preliminary Evidence In: Asian Academy of Management Journal of Accounting and Finance (AAMJAF).
[Full Text][Citation analysis]		article4
2020Greater Reliance on Major Customers and Auditor Going‐Concern Opinions In: Contemporary Accounting Research.
[Full Text][Citation analysis]		article15
2010AUDIT COMMITTEE INDEPENDENCE: REGULATORY DEVELOPMENTS, THE EMPIRICAL LITERATURE AND DIRECTIONS FOR FUTURE RESEARCH In: World Scientific Book Chapters.
[Full Text][Citation analysis]		chapter0

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