Details about Divesh S. Sharma

Access statistics for papers by Divesh S. Sharma.

Last updated 2026-01-14. Update your information in the RePEc Author Service.

Short-id: psh656

Journal Articles

2024

1. Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments
   Managerial Auditing Journal, 2024, 39, (3), 238-262

2023

2. Adoption and content of key audit matters and stock price crash risk
   International Review of Financial Analysis, 2023, 88, (C) View citations (5)

2021

3. An investigation into student satisfaction, approaches to learning and the learning context in Auditing
   Accounting and Finance, 2021, 61, (1), 913-936 View citations (2)

2020

4. Analysis of balanced scorecard usage by private companies
   Pacific Accounting Review, 2020, 33, (1), 36-63
5. Greater Reliance on Major Customers and Auditor Going‐Concern Opinions
   Contemporary Accounting Research, 2020, 37, (1), 160-188 View citations (15)

2014

6. Environmental initiatives and earnings management
   Managerial Auditing Journal, 2014, 29, (1), 76-106 View citations (5)

2012

7. Non-Audit Services and Knowledge Spillovers: Evidence from New Zealand
   Journal of Business Finance & Accounting, 2012, 39, (1-2), 60-81 View citations (19)

2011

8. Big 4 auditor affiliation and accruals quality in Bangladesh
   Managerial Auditing Journal, 2011, 26, (2), 161-181

2008

9. Effect of regulatory oversight on the association between internal governance characteristics and audit fees
   Accounting and Finance, 2008, 48, (1), 51-71 View citations (30)
10. The impact of non‐mandatory corporate governance on auditors’ client acceptance, risk and planning judgments
    Accounting and Business Research, 2008, 38, (2), 105-120 View citations (2)

2006

11. Audit firm manuals and audit experts' approaches to internal control evaluation
    International Journal of Accounting, Auditing and Performance Evaluation, 2006, 3, (1), 20-40 View citations (1)
12. Effects of professional and non-professional investors' perceptions of board effectiveness on their judgments: An experimental study
    Journal of Accounting and Public Policy, 2006, 25, (1), 91-115 View citations (6)
13. The Relative Effects of Elements of Internal Control on Auditors’ Evaluations of Internal Control
    Pacific Accounting Review, 2006, 18, (2), 69-96

2005

14. Outsourcing of Internal Audit Services in Australian Firms: Some Preliminary Evidence
    Asian Academy of Management Journal of Accounting and Finance (AAMJAF), 2005, 1, (1), 33-52 View citations (4)
15. The association between ISO 9000 certification and financial performance
    The International Journal of Accounting, 2005, 40, (2), 151-172 View citations (34)

2003

16. The Relative Relevance of Cash Flow and Accrual Information for Solvency Assessments: A Multi‐Method Approach
    Journal of Business Finance & Accounting, 2003, 30, (7‐8), 1115-1140 View citations (4)
17. The decision usefulness of reported cash flow and accrual information in a behavioural field experiment
    Accounting and Business Research, 2003, 33, (2), 123-135 View citations (8)

2002

18. The Impact of Acquisitions on Operating Performance: Some Australian Evidence
    Journal of Business Finance & Accounting, 2002, 29, (1‐2), 155-200 View citations (64)

2001

19. Professionalism vs Commercialism: The Association Between Non‐Audit Services (NAS) and Audit Independence
    Journal of Business Finance & Accounting, 2001, 28, (5‐6), 563-594 View citations (7)
20. The corporate memory structure of expert portfolio managers: a multi‐trial free recall study
    Accounting Forum, 2001, 25, (1), 7-30

1996

21. Analysing the Statement of Cashflows
    Australian Accounting Review, 1996, 6, (12), 37-44 View citations (1)

Chapters

2010

1. AUDIT COMMITTEE INDEPENDENCE: REGULATORY DEVELOPMENTS, THE EMPIRICAL LITERATURE AND DIRECTIONS FOR FUTURE RESEARCH
   Chapter 7 in Handbook On Emerging Issues In Corporate Governance, 2010, pp 103-127