Kennesaw State faculty research among most influential in leading journal’s history

KENNESAW, Ga. | Aug 31, 2022

To mark its 40th anniversary, the Journal of Accounting and Public Policy is publishing an article that ranks the 25 most influential articles published in the academic journal since its creation. Kennesaw State University accounting faculty Dana Hermanson, Rich Clune, and Marcus Caylor are among the authors on the list.

Marcus Caylor
Marcus Caylor

Published since 1982, the journal hosts academic articles evaluating the impact of accounting on public policy decisions and vice versa. The authors of the upcoming article, “The Journal of Accounting and Public Policy at 40: A Bibliometric Analysis,” looked at all 885 articles and reviews featured in the journal and ranked them based on the number of times they were cited in other papers. 

Based on this review, Caylor’s 2006 article, “Corporate Governance and Firm Valuation,” was ranked No. 5. Meanwhile, “Enterprise Risk Management: An Empirical Analysis of Factors Associated with the Extent of Implementation,” written by Hermanson, the now-retired Clune, and Mark Beasley of North Carolina State University in 2005, was ranked No. 22.

Michael J. Coles College of Business Dean Robin Cheramie said the recognition from the journal reflects the quality of the College’s faculty.

“This achievement reinforces the incredible faculty we have in our College who are able to produce significant research and make a difference in the discipline,” she said. “I am proud of their achievements and contributions to the accounting profession.”

School of Accountancy Director Steve Smalt praised both Hermanson and Caylor for their continued work expanding accounting knowledge.

“Dana Hermanson and Marcus Caylor continue to be two of the most prolific authors publishing in top quality accounting peer-reviewed journals,” Smalt said.

Dana Hermanson
Dana Hermanson

Hermanson, the Dinos Eminent Scholar Chair of Private Enterprise and Professor of Accounting, said he is honored to have his work cited as among the most influential in the journal’s history.

“We provided one of the very early looks into enterprise risk management, and I think this paper became one of the foundational papers for researchers interested in that topic,” said Hermanson. “It helped to lay the foundation for future research, and I am happy that our early study has been helpful to so many others doing work in this area.” 

Caylor, professor of accounting, whose featured article was co-written by then-Georgia State University professor Lawrence Brown, is grateful to the Coles College leadership for providing him with continued support throughout his journey as a researcher.

“My work has been influenced by Coles College in numerous ways,” Caylor said. “The excellent colleagues I have had a chance to work with both within my department as well as across departments, the emphasis of Coles College research on informing the profession, and the support I have received from the director of the School of Accountancy and the dean have been invaluable.” 

– Daijah Sims

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A leader in innovative teaching and learning, Kennesaw State University offers undergraduate, graduate and doctoral degrees to its more than 45,000 students. Kennesaw State is a member of the University System of Georgia with 11 academic colleges. The university’s vibrant campus culture, diverse population, strong global ties and entrepreneurial spirit draw students from throughout the country and the world. Kennesaw State is a Carnegie-designated doctoral research institution (R2), placing it among an elite group of only 7 percent of U.S. colleges and universities with an R1 or R2 status. For more information, visit