School of Accountancy
Research & Teaching Areas
- External and Internal Auditing
- Auditor Independence, Audit Committees and Financial Restatement
- Board Characteristics and Fraud
- Financial Accounting
- Management Accounting
- Florida International University
- Auckland University of Technology, New Zealand
- Nanyang Technological University, Singapore
- Griffith University, Australia
Professional Experience, Leadership & Service
- John Edwards & Associates (CPA), Australia
- Chatsworth International School, Singapore
- The American Accounting Association
- Association of Certified Fraud Examiners
- The Institute of Internal Auditors
Naiker, V., Sharma, D. S., and Sharma, V. D. (In-Press) Do Former Audit Firm Partners on Audit Committees Procure Greater Non-Audit Services from the Auditor? The Accounting Review.
Sharma, V. D and E. R. Iselin. 2012. The Association between Audit Committee Multiple-Directorships, Tenure and Financial Misstatements. Auditing: A Journal of Practice & Theory 31 (3): 149 - 175.
Knechel, R., D. S. Sharma and V. D. Sharma. 2012. Non-Audit Services and Knowledge Spillovers: Evidence from New Zealand, Journal of Business Finance and Accounting 39 (1/2): 60 - 81.
Sharma, V. D. 2011. Independent Directors and the Propensity to Pay Dividends, Journal of Corporate Finance 17 (4): 1001 - 1015.
Sharma, V. D., D. S. Sharma and U. Ananthanarayanan. 2011. Client Importance and Earnings Management: The Moderating Role of Audit Committees, Auditing: A Journal of Practice & Theory 30 (3): 125 - 156.
“Audit Committee Characteristics and Investment in Internal Auditing,” with Abhijit Barua and Dasaratha Rama, Journal of Accounting and Public Policy, 2010, 29 (5): 503 – 513.
“Determinants of Audit Committee Meeting Frequency: Evidence from a Voluntary Governance System,” with Vic. Naiker and Barry Lee, Accounting Horizons, 2009, 23 (3): 245 – 263.
Sharma, D. S., E. Boo, and V. D. Sharma. 2008. The Impact of Corporate Governance on Auditors’ Client Acceptance, Risk and Planning Judgments, Accounting & Business Research 38 (2): 105-120. Leading article in issue.
“Board of Director Characteristics, Institutional Ownership and Fraud: Evidence from Australia,” Auditing: A Journal of Practice and Theory, 2004, 23 (2): 105 - 117.