EDUCATION
PhD, Griffith University, Australia
Graduate Certificate in Higher Education, Griffith University, Australia
Master of Commerce (Honors), Accounting, University of Canterbury, New Zealand
Bachelor of Commerce, Accounting, University of Canterbury, New Zealand
Chartered Accountant (Australia)
AREAS OF EXPERTISE
- financial accounting
- corporate governance
- auditing
- management accounting
- accounting education
PROFESSIONAL ACTIVITIES
Dr. Divesh Sharma hails extensive and varied international background in accounting. Prior to joining academia, he was an auditor with KPMG (New Zealand). He joined FIU in August 2007 following prior faculty positions in Australia (Bond University and Griffith University), Singapore (Nanyang Technological University), and New Zealand (University of Canterbury and Auckland University of Technology). He also held a visiting position at University of Saskatchewan (Canada). Divesh has provided consulting and executive education programs to the Big 4 firms, major commercial banks including a top-5 global bank, and to private and publicly listed companies on various auditing, financial and management accounting, and corporate governance issues. Dr. Sharma also conducted CPA courses for professional accounting associations.
Professor Sharma’s numerous and varied publications have appeared in premier and high quality journals such as Journal of Accounting and Public Policy, Journal of Business Finance & Accounting, Management Accounting Research, Accounting and Business Research, The International Journal of Accounting, Accounting & Finance, British Accounting Review, Accounting Education, Corporate Governance, Pacific Accounting Review, International Journal of Accounting, Auditing, and Performance Evaluation, Accounting Research Journal, and many others. He is a recipient of three manuscript awards.
Dr. Sharma currently serves on the editorial boards of The International Journal of Accounting and Accounting Education. He has reviewed papers for premier and high quality journals such as Auditing, Journal of Accounting and Public Policy, Journal of Business Finance & Accounting, The International Journal of Accounting, Accounting & Finance, and Accounting Education, amongst others. He also reviews and discusses papers for the annual and section meetings of the American Accounting Association, Accounting and Finance Association of Australia and New Zealand, and other internationally reputable conferences.
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RECENT PUBLICATIONS
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Naiker, Vic, D. Shankar. Sharma, "Former CPA Partners on the Audit Committee and Internal Control Deficiencies," The Accounting Review, 84.2 (March 2009): 559-587.
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Boo, El'fred, D. Shankar. Sharma, "Effect of Regulatory Oversight on the Association between Internal Governance Characteristics and Audit Fees," Accounting and Finance, 48.1 (March 2008): 51-71.
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Boo, El'fred, D. Shankar. Sharma, "The Association between Corporate Governance and Audit Fees of Bank Holding Companies," Corporate Governance, 8.1 (Spring 2008): 28-45.
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Sharma, Divesh S., E. Boo, V. D. Sharma, "The Impact of Non-Mandatory Corporate Governance on Auditors' Client Acceptance, Risk and Planning Judgments," Accounting and Business Research, 38.2 (Spring 2008): 105-120.
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O'Leary, C., E. R. Iselin, D. S. Sharma, "The Relative Effects of Elements of Internal Control on Auditors' Evaluations of Internal Controls," Pacific Accounting Review, 18.2 (January 2006): 68-95.
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O'Leary, C., E. R. Iselin, D. Shankar. Sharma, "Audit Firm Manuals and Audit Experts' Approaches to Internal Control Evaluation," International Journal of Accounting, Auditing and Performance Evaluation, 3.1 (January 2006): 20-40.
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Sharma, Divesh S., "Effects of Professional and Non-Professional Investors' Perceptions of Board Effectiveness on their Judgements: An Experimental Study," Journal of Accounting and Public Policy, 25.1 (January 2006): 91-115.
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Sharma, Divesh S., "The Association Between ISO 9000 Certification and Financial Performance ," International Journal of Accounting, 40.2 (January 2005): 151-172.
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Sharma, Divesh S., S. , "Outsourcing of Internal Audit Services in Australian Firms: Some Preliminary Evidence," Asian Academy of Management Journal of Accounting and Finance, 1.1 (January 2005): 33-52.
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Sharma, Divesh S., "Predicting Corporate Failure: When Cash Flow is King," Journal of Banking and Financial Services (June 2001): 21-22.
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