Roberta Ann (Jones) Barra

 

 

RESEARCH PUBLISHED – Peer Reviewed Journals

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[18] “International Issues of the Design and Usage of Websites for E-Commerce: Hotel and Airline Examples”, with Terri R. Lituchy.  Journal of Engineering Technology Management.  Vol. 25, Issue 1-2, pp. 93-111.  2008.

 

[17] “Accounting Processes and the Accountant’s Role in Financial Reporting Information Systems: An Instructional Resource  With Arline Savage.  AIS Educator Journal, Vol. 2, No. 1, pp 33 – 117.  Winner of Best Paper Award at the 2007 AIS Educator’s Conference.

 

[16] "An Experimental Investigation of the Application of Order Effects in Correctly Determining the Fairness of Accounts Receivable", with Martin Taylor.  Journal of Forensic Accounting.  Vol. VIII, pp 155 - 182.  2007.

 

[15] “Internal Controls: Lessons to be Learned From Fire” with Ken Griggs.  International Journal of Issues and Standards, Vol. 3, No. 4, pp. 375 – 389.  2007.

 

[14] “NPO Software Measures Up”.  Journal of Accountancy.  Pp. 68 – 72. July 2007.

 

[13] “Financial Reporting in XBRL on the SEC’s EDGAR System: A Critique and Evaluationwith Debreceny, R. S., Chandra, A., Cheh, J. J., Guithues-Amrhein, D., Hannon, N. J., et al. Journal of Information Systems Vol. 19, No. 2, Fall 2005, 191-210.

 

[12] “An Empirical Investigation of the Task Specific Relative Strengths of Selected Accounting and Information Systems Diagramming Techniques” with Jeff Tsay and Ken Griggs Journal of Computer Information Systems Vol. XLVI, No. 2, Winter 2005-2006, 99-114.

 

[11] “Direct Method Cash Flow Statements:  Their Time Has Come” with David O’Bryan and Harley Courtney Review of Business Information System, Vol. 9, No. 2, Spring 2005, 23-33.

 

[10] “Make Excel an Instant Know-It-All”, Journal of Accountancy, Vol. 197, No. 3, March 2004, 40-43.

 

[9] “An Empirical Investigation of the Cognitive Fit of Selected Process Model Diagramming Techniques” with Jeff Tsay and Ken Griggs Review of Business Information Systems, Vol. 6, No. 4, Fall 2002, 101-113.  [Note: due to a publishing error the entire article was not published in this edition.  The article is republished in its entirety in Vol. 7, No. 1, Winter 2003, 1-10.]  Winner of Best Paper Award at AIS Educator’s Conference Summer 2002.

 

[8] “Canadian Manager Perceptions of the U.S. Exchange Listings: Recent Evidence”, with Carol Olson-Houston Journal of International Financial Management & Accounting, Vol. 13:3, 2002, 235-253.  Requested by the SEC prior to publication.

 

[7] “Spotlight on Midlevel ERP Software” Journal of Accountancy, May 2002, 24-47.

 

[6] “Process Mapping and Scripting in the AIS Curriculum” with Kathryn Lancaster Accounting Education an International Journal Vol. 10, No. 3, Sept. 2001, 263-278.

 

[5] “Sizing Up NPO Software” Journal of Accountancy, Vol. 190, No. 5, November 2000, 28-44.

 

[4] “The MultiJurisdictional Disclosure System: Model for Future Cooperationwith Carol Olson-Houston Journal of International Financial Management Accounting, Vol. 10, No. 3, 1999, 227-248.  Requested by the SEC prior to publication.

 

[3] “The Use of International Accounting Standards Terminology, A Survey of IAS Compliance Disclosurewith Martin Taylor The International Journal of Accounting, Vol. 34, No. 4, 1999, 557-570

 

[2] "Approaches to Privatization: Established Models and a U.S. Innovation," with Stanley Chang, Government Finance Review (August 1992), pp17-21.

 

RESEARCH PUBLISHED Book Chapters

 

[1] "Approaches to Privatization: Established Models and a U.S. Innovation," with Stanley Chang, Chapter 35 Public Sector Management The International Library of Management, Dartmouth Publishing Company, Aldershot, England, August 1995.

 

RESEARCH Working Papers – Conference Presentations Current

[3] “Non Equational Databases, Equational Zero Vector Databases, and Inherent Internal Control”.  Presented at the AAA Annual Meeting, Seventeenth Annual Research Workshop on AI/ET in Accounting, Auditing and Tax, Audust 2, 2008.

 

[2] “The Impact of Internal Controls and Penalties on Fraud” 2008 AAA IS Section Mid-Year Conference, January 11-12, 2008.

 

[1] “The Plane Fell Out of the Sky: The Doctrine of Res Ipsa Loquitor Applied to SOX 404” with Richard Mark and Martin Taylor.  A Glimpse Into the Future, 31st Annual AGIF Conference, November 12, 2007, UH - Manoa.

 

RESEARCH Consulting

SOX Software with Arline Savage.

 

Mid-Level ERP Suitable For Make-to-Stock, Make-to-Order, High-Volume Firms