Hrishikesh Desai Data-verified

Affiliation confirmed via AI analysis of OpenAlex, ORCID, and web sources.

Associate Professor (tenured)

Last publication 2026 Last refreshed 2026-05-16

faculty

3 h-index 38 pubs 135 cited

Biography and Research Information

OverviewAI-generated summary

Hrishikesh Desai's research program investigates the intersection of accounting, emerging technologies, and behavioral economics. He has examined how artificial intelligence, specifically chatbots like ChatGPT, can be utilized to answer accounting assessment questions, and explored the integration of blockchain technology into accounting curricula and practice. His work also addresses the strategic implications of cryptocurrency regulation and the application of explainable AI models for financial regulatory audits.

Further research by Dr. Desai delves into the factors influencing voluntary disclosure choices under conditions of going concern uncertainty and the decision-making processes of offenders confessing to fraud. He has also explored computational breakthroughs, such as quantum machine learning for cost variance analysis in industrial manufacturing. His scholarly contributions are evidenced by a h-index of 3 and 130 citations across 37 publications. He has secured research funding from entities including the Arkansas Department of Human Services, the Arkansas Department of Higher Education, and the Association of Certified Fraud Examiners.

Dr. Desai holds an Associate Professor position with tenure at Arkansas State University, where he also directs the Master of Accountancy with Data Analytics (MAcc) program. He contributes to the academic community through teaching MAcc and undergraduate accounting courses and serving as Faculty Co-Advisor for Beta Alpha Psi and the Accounting & Finance Club. His views on accounting and finance have been featured in media outlets such as Bloomberg News and UNESCO.

Metrics

  • h-index: 3
  • Publications: 38
  • Citations: 135

Selected Publications

  • Trust in the Virtual: Deepfake Realism and Consumer Behavior for a Sustainable Future (2026)
  • “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)
  • Trust in the Virtual: Deepfake Realism and Consumer Behavior for a Sustainable Future (2026)
  • Can Tax Incentives Act as Catalysts for a Circular Economy? Modeling Tax Strategies to Drive Circular Innovation (2025)
  • Quantum Machine Learning for Cost Variance Analysis in Industrial Manufacturing Processes: A Computational Breakthrough (2025)
  • Integrating Federated Deep Learning and Blockchain for Privacy-Preserving Precision Medicine in Medical Virology (2025)
  • Cryptocurrency regulation as a strategic game: modeling market reactions and capital flight (2025)
    1 citation DOI OpenAlex
  • Digitalization, Sustainability, and Strategy: An Analytical Model of Green Investment Dynamics (2025)
  • Quantum Machine Learning for Cost Variance Analysis in Industrial Manufacturing Processes: A Computational Breakthrough (2025)
  • Digitalization, Sustainability, and Strategy (2025)
  • Designing Secure and Inclusive Digital Welfare Systems: A Strategic Analysis of Fraud Detection and Access (2025)
  • Designing Secure and Inclusive Digital Welfare Systems (2025)
  • Integrating Full Cost Accounting into Business Education for Advancing the UN Sustainable Development Goals (2025)
  • Business Fraud Detection, Prevention, and Investigations With Conversational AI (2025)
  • Reimagining Compliance: Explainable AI Models for Financial Regulatory Audits (2025)
    1 citation DOI OpenAlex

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Collaboration Network

39 Collaborators 34 Institutions 8 Countries

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