Dr. Hrishikesh (Hrish) Desai

Director of the Master of Accountancy (MAcc) Program

Assistant Professor of Accounting

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Education

• Ph.D. in Accounting, University of Melbourne
• M. Com. in Accounting (research), University of Melbourne
• M. Com. in Advanced Accounting, University of Mumbai
• B.Com. in Financial Accounting & Auditing, University of Mumbai

Professional Credentials

• Certified Management Accountant (CMA), Institute of Management Accountants (IMA)
• Enrolled Agent (EA), Internal Revenue Service (IRS) - U.S. Department of Treasury
• CFA Charterholder, CFA Institute, USA (CFAI)
• Chartered Accountant (CA), Institute of Chartered Accountants of India (ICAI)

Teaching Specialties

• Applied professional accounting research
• Strategic accounting technologies
• Management accounting
• Financial accounting

Research Interests

• Accounting regulation
• Fraud examination
• Corporate governance
• Executive compensation
• Emerging Technologies
• Financial reporting
• Judgement & decision-making
• Inter-firm relationships
• Sustainability reporting
• Disclosures via social media
• Drug pricing
• Personal finance and taxation

Affiliations

• Member, American Accounting Association (AAA)
• Member, Arkansas Society of Certified Public Accountants (ARCPA)
• Member, Institute of Management Accountants (IMA)
• Member, National Association of Enrolled Agents (NAEA)
• Associate Member, Institute of Chartered Accountants of India (ICAI)
• Associate Member, Association of Certified Fraud Examiners (ACFE)
• Regular Member, CFA Society Memphis
• Member, Tennessee Society of Enrolled Agents (TNSEA)

Publications

Desai, H. & Davern, M. (2024). The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions. Meditari Accountancy Research. Publisher: Emerald.

Desai, H. & Pearlman, D.(2024). Waiting for the next new ride at Disney World? Understanding the determinants of capital expenditures among theme parks. European Business Review. Publisher: Emerald.

Desai, H. (2023). Infusing Blockchain in accounting curricula and practice: Expectations, Challenges, and Strategies. The International Journal of Digital Accounting Research, 23, pp. 97-135. Publisher: Rutgers University.

Wood, D. A., Desai, H., (other 325 coauthors), et. al. (2023). The ChatGPT Artificial Intelligence Chatbot: How Well Does it Answer Accounting Assessment Questions? Issues in Accounting Education, 38(4), pp. 97-129. Publisher: American Accounting Association.

Desai, H. (2023). An Auditor’s Perspective on Smart Contracts and DAOs. The CPA Journal, 93(7/8), pp. 60-63. Publisher: New York State Society of CPAs.

Desai, H. (2022). Partner selection as a control mechanism in inter-organizational relationships: A meta-model approach. Journal of Accounting & Organizational Change, 19 (2), pp. 351-375, Publisher: Emerald.

Desai, H. (2022). Crypto Record-keeping Technologies for Tax Professionals: Developments, Challenges, and Ethical Considerations. Bloomberg BNA Tax Management Memorandum, 63(12). Publisher: The Bureau of National Affairs, Inc. (Bloomberg Industry Group).

Desai, H., & Schaupp, D. (2022). Play for time when the ship is threatening to sink? Voluntary disclosure choices under going concern uncertainty. Asia-Pacific Journal of Accounting & Economics, pp. 1-20. Publisher: Taylor & Francis.

Desai, H. (2022). Are firms biasing stakeholder expectations by attributing prior poor performance to COVID-19?. IIM Kozhikode Society & Management Review, 11(2), pp. 171-182, Publisher: SAGE.

Desai, H. (2014). Independent Director Models in India and the United States: A Comparative Assessment. The Chartered Accountant Journal, 63(5), pp. 699-704. Publisher: Institute of Chartered Accountants of India.

 

Curriculum Vitae

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Biography

Dr. Desai is an Assistant Professor in the Department of Accounting at Arkansas State University (A-State). He is also the Director of the Master of Accountancy with Data Analytics (MAcc) program at A-State. Prior to joining the faculty, Dr. Desai was a Chazen Visiting Scholar at Columbia Business School and has also worked as a Tutor in the Department of Accounting at the University of Melbourne.

Dr. Desai's views have been featured in prominent news articles on Bloomberg News and The Economic Times, as well as on popular personal finance websites such as WalletHub and MoneyGeek.com. He has also received research grants from the AR Department of Human Services (DHS), Neil Griffin College of Business (NGCoB), the AR Department of Higher Education (ADHE), the Arkansas Biosciences Institute (ABI), and the Association of Certified Fraud Examiners (ACFE).

At A-State, he teaches the Master of Accountancy classes, “Applied Professional Research” and "Strategic Accounting Technologies II," and the Bachelor of Science class “Introduction to Managerial Accounting.”

Dr. Desai's research examines a wide range of topics in the following areas: accounting regulation, fraud examination, corporate governance, executive compensation, emerging technologies, financial reporting, judgment and decision-making, inter-firm relationships, sustainability reporting, disclosures via social media, drug pricing, personal finance, and taxation.

Prior to entering academia, Dr. Desai worked at boutique public accounting firms, Deutsche Bank Group, General Mills, and Bakhresa Group.

Dr. Desai holds a Ph.D. in Accounting from the University of Melbourne. He also holds two Master’s degrees in Commerce (M. Com.) from the University of Melbourne and the University of Mumbai.

He is a Chartered Accountant (CA) and a member of the Institute of Chartered Accountants of India (ICAI). Additionally, he is a Member of the Arkansas Society of Certified Public Accountants (ARCPA), a CFA (USA) Charterholder and a member of the CFA Society Memphis, a Member of the American Accounting Association (AAA), and the Institute of Management Accountants (IMA). He is also an Associate Member of the ACFE.

He is also an Enrolled Agent (EA), admitted to practice before the Internal Revenue Service (IRS), U.S. Department of Treasury. He is also a Member of the National Association of Enrolled Agents (NAEA) and the Tennessee Society of Enrolled Agents (TNSEA).

Dr. Desai is an Australian and likes to travel, swim, play tennis, and watch soccer in his free time.