Hrishikesh Desai
Affiliation confirmed via AI analysis of OpenAlex, ORCID, and web sources.
Associate Professor (tenured)
Research Areas
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Biography and Research Information
OverviewAI-generated summary
Hrishikesh Desai's research centers on the intersection of accounting, technology, and emerging trends. He has investigated the capabilities of artificial intelligence, specifically the ChatGPT chatbot, in responding to accounting assessment questions. His work also explores the integration of blockchain technology into accounting curricula and professional practice, examining related expectations, challenges, and strategies. Desai has also studied cryptocurrency regulation, modeling market reactions and capital flight, and has examined the potential of explainable AI models for financial regulatory audits.
Further research interests include the application of quantum machine learning for cost variance analysis in industrial manufacturing, and the integration of full cost accounting into business education to support UN Sustainable Development Goals. He has also analyzed the determinants of capital expenditures in the theme park industry. Desai holds an h-index of 3 with 151 total citations across 47 publications. He has received research grants from various organizations, including the Arkansas Department of Human Services, the Arkansas Department of Higher Education, the Arkansas Biosciences Institute, the Association of Certified Fraud Examiners, and the Neil Griffin College of Business. He also leads a research group and collaborates with academics from institutions such as the University of Central Arkansas and the University of Arkansas at Fayetteville.
Metrics
- h-index: 3
- Publications: 40
- Citations: 152
Positions
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Associate Professor (tenured) 2025–presentArkansas State University Accounting ORCID
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Assistant Professor 2020–2025Arkansas State University Accounting ORCID
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Tutor 2017–2019University of Melbourne Accounting ORCID
Selected Publications
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Moral Inflation in Synthetic Investors: When LLM Personas Replace Heterogeneity with Normative Archetypes (2026)
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Artificial Intelligence and the Loss of the ‘Writing Struggle’: Is Struggle Essential to Learning? (2026)
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From Barrels to Balance Sheets: The Role of Accounting in Saudi Aramco’s Sustainability Strategy to Net-Zero (2026)
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When AI Becomes the Manager: How Deployment and Disclosure Shape Employee Performance (2026)
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Analyzing Sentiment in Management Discussion and Analysis (MD&A) Sections of Form 10-K Following Data Breaches (2026)Journal of the Association for Information Systems OpenAlex
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Trust in the Virtual: Deepfake Realism and Consumer Behavior for a Sustainable Future (2026)
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“There Is No Wrong Time to Do the Right Thing”: Examining Factors Influencing the Offender’s Decision to Confess to Fraud and the Victim’s Decision to Refer to Authorities (2026)
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Trust in the Virtual: Deepfake Realism and Consumer Behavior for a Sustainable Future (2026)
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Can Tax Incentives Act as Catalysts for a Circular Economy? Modeling Tax Strategies to Drive Circular Innovation (2025)
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Quantum Machine Learning for Cost Variance Analysis in Industrial Manufacturing Processes: A Computational Breakthrough (2025)
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Integrating Federated Deep Learning and Blockchain for Privacy-Preserving Precision Medicine in Medical Virology (2025)
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Cryptocurrency regulation as a strategic game: modeling market reactions and capital flight (2025)
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Digitalization, Sustainability, and Strategy: An Analytical Model of Green Investment Dynamics (2025)
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Quantum Machine Learning for Cost Variance Analysis in Industrial Manufacturing Processes: A Computational Breakthrough (2025)
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Digitalization, Sustainability, and Strategy (2025)
Collaboration Network
Top Collaborators
- Play for Time when the Ship Is Threatening to Sink? Voluntary Disclosure Choices under Going Concern Uncertainty
- Play for time when the ship is threatening to sink? Voluntary disclosure choices under going concern uncertainty
- Waiting for the next new ride at Disney world? Understanding the determinants of capital expenditures among theme parks
- Waiting for the Next New Ride at Disney World? Understanding the Determinants of Capital Expenditures Among Theme Parks
- The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions
- The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions
- The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
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