NSU SOB Newsletter May 2026

6 Momeni Northern State University assistant professor of accounting Dr. Eman Momeni has published a peer-reviewed article in the Asian Accounting Review, a journal published by Emerald Publishing and indexed in Scopus, one of the world’s largest abstract and citation databases. The journal is ranked Q2 in finance and Q3 in accounting within the Scopus index. The article, Audit Report Lag and Its Contemporary Issues: A Comparative Review of Literature, examines the factors that influence the time between a company’s fiscal year-end and the release of its audited financial statements — a gap with significant implications for investors, regulators and financial markets. The research provides a comprehensive review of existing literature and identifies emerging issues shaping the field. “As financial markets become increasingly complex and fast-moving, understanding audit report lag is essential for improving transparency and efficiency in financial reporting,” Dr. Momeni said. “This research highlights how reporting timeliness influences market transparency and decision-making, contributing to the broader accounting literature. Given that auditing firms are one of the primary career paths for many of our accounting graduates, this topic is especially relevant and informative for their professional development.” Dr. Momeni joined Northern State University in 2020 and brings more than six years of professional accounting experience in public accounting, auditing and financial advisory roles. His research interests include international financial reporting standards, forensic accounting education and emerging markets. This publication adds to a growing body of scholarly work he has produced since joining Northern’s School of Business. The article is available online. To read the full publication, visit: https://www.emerald.com/ara/article-abstract/doi/10.1108/ARA-06-20240191/1323239/Audit-report-lag-and-its-contemporary-issues-a? redirectedFrom=fulltext. NSU Accounting Professor Publishes Research in International Academic Journal Faculty Recognized Both On and Off Campus Five School of Business faculty members were recognized for years of service at the annual campus recognition and awards luncheon in April. Dan Shannahan - 5 Years Sal Villegas - 5 Years Eman Momeni - 5 Years Amber Henderson - 10 Years Lindsey Huber - 20 Years Dr. Josh VanLaecken, Assistant Professor of Accounting, earned a Top 4 Under 40 Award at the Aberdeen Area Chamber of Commerce’s annual awards ceremony. The award honors young leaders between the ages of 25 and 39 who are making a positive impact in Aberdeen and Brown County through their careers, civic engagement or philathropic efforts. Prior to entering academia, VanLaecken built a career in both public and private accounting, serving clients ranging from Fortune 500 companies to locally owned small businesses. He also serves on nonprofit boards and committees in the community. VanLaecken

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