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Dr. Hermanson is Dinos Eminent Scholar Chair of Private Enterprise and Professor of Accounting in the Coles College of Business at Kennesaw State University. He serves as a Research Fellow of the Corporate Governance Center at the University of Tennessee and was co-founder of the Corporate Governance Center at Kennesaw State University.
Dr. Hermanson's research on fraud, corporate governance, auditing, enterprise risk management, and other issues has been published in such journals as Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Journal of Accounting and Public Policy, Journal of Accounting Literature, Accounting Horizons, Behavioral Research in Accounting, Journal of Information Systems, Issues in Accounting Education, Journal of Accountancy, The CPA Journal, Journal of Forensic Accounting, and Strategic Finance. His research, letters, or quotes have appeared in such outlets as Newsweek, The Wall Street Journal, BusinessWeek, Harvard Business Review, and USA Today.
Dr. Hermanson is co-author of a study performed for the Committee of Sponsoring Organizations of the Treadway Commission (COSO), Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies. The results of the study apparently have influenced NYSE and NASDAQ listing requirements, as well as SEC disclosure rules, for smaller public companies. Dr. Hermanson was a member of the National Association of Corporate Directors' Blue Ribbon Commission on Audit Committees. He also was a member of the Auditing Standards Board's Anti-Fraud Detection Subgroup, which wrote the Appendix to SAS No. 99, Management Antifraud Programs and Controls: Guidance to Help Prevent, Deter, and Detect Fraud. He currently serves as a member of the Technical Working Group for the West Virginia University / Department of Justice Forensic Accounting Curriculum Development project. | 