Our Faculty and Staff

Vikram Desai, Ph.D.

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Accounting and Taxation


H. Wayne Huizenga College of Business & Entrepreneurship

I am an educator who is very passionate about his teaching and academic research. I personally believe that diligent and committed academic research is a prerequisite for being a good educator. I work very hard on my research in order to equip myself with the skills necessary to become an efficient educator. I believe that every student can be motivated to excel in his or her academic efforts and every student is capable of academic success given the right amount of attention and effort.

I graduated from the University of Arkansas with a Master of Business Administration. I went on to work as an auditor for Deloitte & Touche, LLP at the headquarters office in NYC. I worked in Deloitte & Touche, LLP for two years.

After that, I went on to work for Pepsi Bottling Group in the Internal Audit Department for two more years. I then earned my Ph.D. in Accounting at University of Central Florida, focusing on Audit Markets and Corporate Governance.

Currently, I conduct research in these areas, and most of all, I love teaching accounting and inspiring my wonderful students at Nova Southeastern University!

  • Ph.D. - University of Central Florida - Business Administration
  • M.B.A. - University Arkansas - Business Administration

ACT 5001 Introductory Accounting

ACT 5006 Intermediate Accounting 1

ACT 5140 Accounting For Decision Makers

ACT 5725 Financial Statement Analysis

Are the Factors Cited by Auditors Associated with the Accuracy of Their Going Concern Opinions? , 2019 AAA Annual Meeting, 2019,

Are Going-Concern Issues Disclosed in Audit Reports Associated with Subsequent Bankruptcy?: Evidence from the US audit market., American Accounting Association Annual Meeting, 2019, San Francisco , USA

How do Auditors Issue Going Concern Opinions? A Dynamic model under Bayesian Framework; Evidence from 2004 to 2015, Massey University, 2018, Auckland, New Zealand

A Dynamic Model for assessing Going concern Opinions: Evidence from 2004 to 2015., Indian Institute of Management- Udaipur, 2018, Udaipur, India

Using Search Engine Technology to Examine Relationship between Going Concern Opinion and Its Financial Distress Metrics, Journal of Accounting Auditing and Finance Symposium, 2017, Indian Institute of Management , Ahemdabad, India

Desai, V., Desai, R., Davidyan, J., Litt, B. (2021). Globalization and the Accounting Profession:  Lessons Learned from India. Journal of Theoretical Accounting Research, 17(1), 104-140.

Desai, V., Desai, R. V., Kim, J. (2020). Are Going-Concern Issues Disclosed in Audit Reports Associated with Subsequent Bankruptcy? Evidence from the USA. International Journal of Auditing, 24(1), 131-144.

Desai, R., Davidyan, J., Desai, V. (in press). An Analytical Cost-Benefit Function of Auditor’s Going Concern Decision:  Does the Audit Firm Size Matter? To appear in Journal of Theoretical Accounting Research.

Joung Kim, Vikram Desai, Rajendra Srivastava, & Renu Desai (2017). Using Search Engine Technology to Examine Relationship between Going Concern Opinion and its Financial Distress Metrics. Journal of Emerging Technologies in Accounting.

Renu Desai & Vikram Desai (2017). External auditors' evaluation of the internal audit function: An empirical investigation. International Journal of Accounting Information Systems 24, pp. 1-14.

Vik Desai, Tao Zeng, & Bixia xu (2016). Local accounting firms' pricing responses to entry of the Big Four accounting firms into China. Journal of Accounting in Emerging Economies 6(1), pp. pp.50 - 68.

Vikram Desai, Renu Desai, & Barri Litt (2015). Incumbent audit firm pricing: a response to entry of the Big Four accounting firms in India. Journal of Accounting in Emerging Economies 5(4), pp. 382-394.

Vik Desai, R Roberts, & R Srivastava (2010). A conceptual model for External Auditor evaluation of the Internal Audit Function using Belief Functions. Contemporary Accounting Research 27(2).

Vik Desai, Renu Desai, & Vishal Munsif (2010). India: Still the front runner in FAO Markets. The International Journal of Arts and Sciences 3(13).

Vik Desai & Renu Desai (2010). Towards a decision aid for External Audit evaluation of the Internal Audit Function. The Journal of Global Business Issues 4(1).