[23] “The Impact of Internal Controls and
Penalties on Fraud”. Forthcoming
in the Journal of Information Systems.
Scheduled for publication in Spring 2010.
[22] “Internal Control Liability Concerns
Post Sarbanes-Oxley – Perspectives on Legal Liability and Reasonableness”, with
Richard Mark and Martin Taylor. Forthcoming in the Journal of Forensic and Investigative
Accounting.
[21] “Equational
Zero Vector Databases, Non-Equational Databases, and
Inherent Internal Control”, with Arline Savage and Jeff Tsay. Forthcoming in the
International Journal of Business Information Systems. Scheduled for publication in Volume 6, Issue
5, 2010.
[20] “Informatics: Should This Be the Next
Theoretical Paradigm for AIS? A Panel Discussion by AIS Researchers”, with Greg Krippel, Janette Moody, Dan Stone, and Clinton White. Forthcoming in the AIS Educator’s Journal.
[19] “Evaluating and Selecting
Sarbanes-Oxley Software”, with Arline Savage and Mark Simkin. ISACA Journal Online. Vol. 1, 2009, pp 1-7.
[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.
[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.
[13] “Financial
Reporting in XBRL on the SEC’s EDGAR System: A Critique and Evaluation,” with 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 Cooperation?” with 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 Disclosure,” with
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.
[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.
[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.
SOX Software with Arline Savage.
Mid-Level ERP Suitable
For Make-to-Stock, Make-to-Order, High-Volume Firms