Welcome to Arkansas State University!

Dr. Hrishikesh (Hrish) Desai

Director of the Master of Accountancy (MAcc) Program

Assistant Professor of Accounting


  • 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

  • Member, American Accounting Association (AAA)
  • Member, Arkansas Society of Certified Public Accountants (ARCPA)
  • Member, Institute of Management Accountants (IMA)
  • Associate Member, Association of Certified Fraud Examiners (ACFE)
  • CFA Charterholder, CFA Institute, USA (CFAI)
  • Chartered Accountant (Associate Member), Institute of Chartered Accountants of India

Teaching Specialties

  • Applied professional accounting research
  • 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


Wood, D. A., ..., Desai, H., ..., Robertson, J. F., et. al. (2023). The ChatGPT Artificial Intelligence Chatbot: How Well Does it Answer Accounting Assessment Questions? Issues in Accounting Education. Publisher: American Accounting Association.

Desai, H. (2023). Smart contracts and DAOs from a CPA auditor’s perspective: Challenges & Strategies. The CPA Journal. 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. 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.


Dr. Desai is an Assistant Professor in the Department of Accounting at Arkansas State University (ASU). 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 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. At ASU, he teaches the Master of Accountancy class “Applied Professional Research” and the Bachelor of Science class “Introduction to Managerial Accounting.”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 also a Chartered Accountant (CA) and a member of the Institute of Chartered Accountants of India (ICAI). He is also a Member of the Arkansas Society of Certified Public Accountants (ARCPA). He is also a CFA (USA) Charterholder. He is also a Member of the American Accounting Association (AAA) and the Institute of Management Accountants (IMA). He is also an Associate Member of the Association of Certified Fraud Examiners (ACFE).

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