Faculty Fellows

RICHARD CLUNE (Director)

Rich retired in 2002 from PricewaterhouseCoopers (PwC) as an audit partner. In addition to his twenty years with PwC¸ he also has eight years of other business experience including five years in private industry (director of internal audit¸ operations officer¸ and controller).

Rich completed his doctorate (Executive Doctor of Management (EDM)) in May 2005. His research interests include corporate responses to accounting regulation and enterprise risk management.

KATHRYN EPPS

Kathryn K. Epps is Assistant Professor of Accounting in the Michael J. Coles College of Business at Kennesaw State University.  Kathryn holds a Master of Professional Accountancy degree and a Ph.D. in Business Administration from Georgia State University.

Kathryn’s areas of research interest include accounting and auditing judgment and decision-making, accounting education, and diversity in higher education.  Her dissertation focusing on audit engagement quality review was the recipient of the 2004 Outstanding Dissertation in Auditing Award from the American Accounting Association. Kathryn is the recipient of two teaching awards from the J. Mack Robinson College of Business at Georgia State University and won the 2006 Outstanding Teaching Award from the Michael J. Coles College of Business at Kennesaw State University.

AUDREY GRAMLING

Audrey A. Gramling is Associate Professor of Accounting in the Coles College of Business at Kennesaw State University.  Prior to joining KSU in 2005, Audrey served a one year appointment as an Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission.  Dr. Gramling also teaches executive training courses for banks, public accounting firms, and audit committees.

Audrey’s research investigates both internal and external auditing issues, with a focus on decision behavior of auditors, external auditor independence, internal control reporting, and other factors affecting the market for audit and assurance services.  Her research results have been published in several academic and professional journals including Contemporary Accounting Research; Journal of Accounting Research; Auditing: A Journal of Practice and Theory; Accounting Horizons; Journal of Accounting, Auditing & Finance; Journal of Accounting Literature; Internal Auditing; and Issues in Accounting Education.

KEN HARMON

Ken Harmon is Director of the School of Accountancy at the Coles College of Business. Prior to his arrival at the Coles college, in 2006, Ken spent 24 years in accounting and business education at nationally-recognized institutions including stints as Dean of the Else School of Management at Millsaps College and Chair of accounting departments at University of North Carolina at Wilmington, Middle Tennessee State University, and Arizona State University West. He also served on the Accounting faculty at the University of Missouri and Drexel University.

A native of Memphis, Dr. Harmon earned a B.S. in Accounting, a Master of Accountancy, and a Doctorate in Accounting, all from the University of Tennessee. He is a CPA in the State of Tennessee. Dr. Harmon has authored more than 30 publications, served on 10 Editorial Boards, has been the Editor of one journal, and currently serves as an Associate Editor for the International Journal of Accounting Information Systems.

Dr. Harmon specializes in information systems, controls, privacy, and governance. He previously was a staff auditor with Price Waterhouse, was president of his own software company, and has been a consultant to numerous companies and universities.

DANA HERMANSON

Dana Hermanson is Dinos Eminent Scholar Chair of Private Enterprise and Professor of Accounting in the Coles College of Business at Kennesaw State University. Dana and his co-authors received the 2008 Deloitte/AAA Wildman Medal, which recognizes research judged “to have made or be likely to make the most significant contribution to the advancement of the public practice of accountancy.”

Dana 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. He was a member of the National Association of Corporate Directors Blue Ribbon Commission on Audit Committees and is in-coming Co-Editor of Accounting Horizons.

Dana has published in such journals as Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Journal of Accounting and Public Policy, Accounting Horizons, The CPA Journal, and Internal Auditor. His research, letters, or quotes have appeared in such outlets as Newsweek, The Wall Street Journal, BusinessWeek, USA Today, and many others.  Click here for a more complete bio.

MARY HILL

Mary Callahan Hill is a Professor of Accounting at Kennesaw State University. Mary earned her B.A. from the University of California at Los Angeles and a M.B.A. from University of Southern California. She worked for Exxon Chemical Americas as an accounting supervisor/systems analyst followed by five years as an information systems consultant, working two years with a big-8 accounting firm and three as an independent consultant.

Mary received her Ph.D. from the University of Georgia in 1993 and has taught full time since then.Mary’s research addresses accounting systems and control, auditing, and the art and improvement of accounting education. Mary has published in Auditing: A Journal of Practice & Theory, Advances in Behavioral Research, Journal of Information Systems, The CPA Journal, Internal Auditing, Issues in Accounting Education, Advances in Accounting Education, and The Accounting Educators Journal. Click here for additional information.

KURT SCHULZKE

Kurt S. Schulzke is Associate Professor of Accounting & Business Law at the School of Accountancy, Kennesaw State University.  He holds bachelors and masters degrees in accounting from Brigham Young University and a Juris Doctor from the Georgia State University College of Law.  He is an alumnus of the Johannes-Kepler Universitaet-GSU Program on International Commercial Arbitration and the Harvard Program on Negotiation’s Teaching Negotiation in the Organization.  He has been licensed as a CPA since 1987 and as a member of the Georgia State Bar since 1998.

Kurt is lead co-author of World Accounting, a multi-volume Lexis-Nexis treatise on global financial reporting, has taught international accounting at KSU since 1993, and has delivered seminars on financial reporting, corporate governance, corporate ethics, family business and negotiation in major U.S., European and Latin American financial centers.  He has published in the American Business Law Journal, Journal of Forensic Accounting and the Journal of Executive Education.

Prior to joining the Coles College faculty in 1990, Kurt worked for four years as an auditor and tax consultant at Price Waterhouse in Atlanta.   He has served family-owned businesses as a board member, CFO, and general counsel. As an attorney, he serves clients in the corporate, tax and qui tam arenas.  He can be reached by e-mail at kschulzk@kennesaw.edu.  He blogs on law and financial reporting at The Schulzke Brief.