Professor Glen L. Gray, Phd, CPA

Glen L. Gray, Ph.D., CPA
Professor
Department of Accounting and Information Systems, COBAE
California State University, Northridge
(818) 677-3948
(818) 677-2456 (FAX)
glen.gray@csun.edu
http://www.csun.edu/~vcact00f/
[May 25, 2016]

PROFESSIONAL PREPARATION

Education

University of Southern California
Degree: Ph.D., Business Administration
Major: Accounting Information Systems
Minor: Computer Science

University of California, Los Angeles
Degree: MBA Major: Finance

Michigan Technological University
Degree: B.S. Electrical Engineering Major: Computer Systems

Michigan Technological University
Degree: B.S. Engineering Administration

Advanced Information Systems Faculty Development Institute

Teaching Experience

CSUN -- [Fall 1987 to Present] [Rank: Professor]

Auditing Principles (ACCT 460). Emphasizes the auditor’s decision-making process. Focuses on audits of domestic and multinational corporations for financial reporting purposes. Topics include attestation theory, theory of evidence, auditing standards, auditing reports, ethics, control structure and environment, risk assessment, sampling, analytical procedures, audit planning and documentation.

Computer-Based Information Systems (IS 628). This MBA-level course introduces students to computer-based information systems at a fairly sophisticated level. Emphasis will be on the understanding of computer concepts, computer applications in an organizational environment, and the analysis and design of information systems.

Information Systems for Business (IS 312). A survey of information systems concepts including information technology, business information systems, and information system development and management. Preparation of group and individual projects involving hands-on learning of database management systems, decision support software, and web page design and publishing.

Strategic Management Seminar (BUS 497A). This course looks at how firms attempt to create and maintain competitive advantage relative to their competitors – that is, how they try to achieve success. As a capstone course, this seminar builds on and integrates students’ previous course work. Strategy involves consideration of the complex interaction of all the firms capabilities – accounting, finance, marketing, human resources, organizational, production/operations, information systems, legal – with the external environment – social, cultural, ethical, economic.

Accounting Information Systems (ACCT 410). This course builds on the general knowledge from MIS 324 and takes a more comprehensive look at accounting information systems. The course covers general and specialized accounting functions, internal controls, and specific design issues. Students are required to develop an accounting module using 4GL language.

Advanced Systems Analysis and Design (MIS 493). This is the capstone course for MIS majors. The class' programming project provides a means for students to demonstrate their collective MIS/accounting knowledge. In this class, students learn how to develop detailed design specifications and then to implement their specifications in the form of working computer programs.

USC -- [Fall 1981 to Summer 1987] [Rank: Doctoral Lecturer]

Introduction to Management and Cost Accounting. In addition to regular sections of this class, I was selected to teach special sections in which the students were part of an experimental core program. Two objectives of these sections were to provide more cross-class integration and more computer intensive assignments (primarily in Lotus 1-2-3).

Professional Experience

Coopers & Lybrand
Supervisor, Management Consulting Services
(Financial, Management, and Accounting Systems Group)

Laventhol & Horwath
Supervisor, Management Consulting Services
(Systems Consulting Group)

Touche Ross
Consultant, Management Consulting Services

Hughes Aircraft Company
Project Director, System Support Group

CONTRIBUTIONS TO FIELD OF STUDY

Research in Progress

"Contrasting Recommendations of the Advisory Committee on the Audit Profession to Existing Audit Research: Research Gaps and Opportunities" with Nicole V. S. Ratzinger, Institute of Accounting and Auditing, Ulm University, Germany (status: submitted to journal)

"Internal and External Relative Cost: A Framework for Rethinking Assurance of XBRL Filings" with Michael Alles, Rutgers Business School (status: submitted to journal)

"Improving System Development Project Success: How Internal Auditors Add Value Through Process Involvement and Measurement" with A. Gold, C. Jones, and D. Miller (status: preparing for journal submission)

"Roles of internal auditors in green IT activities" with Won No (Iowa State) and David Miller (status: submitted to conference)

"A Framework for Identifying Potential Synergistic Combinations of Continuous Auditing and XBRL" with Rick Hayes ay CSULA (status: presented at conference; revising for journal submission)

"Data Mining of Emails for Fraud Detection," with Roger Debreceny (Status: preparing revise and resubmit for journal)

"Capability Maturity Model (CMM) Levels vs. Organization Demographics" with Roger Debreceny (status: submitted to conference)

"Five Years Later: An Empirical Analysis of the Impact of Sarbanes-Oxley Act 2002 on Internal Audit Activities" with Chris Jones (status: working on draft)

Publications & Conference Paper Presentations

Coram, P. , Mock, T., Turner, J. and G. Gray. (Forthcoming 2012) ‘The Communicative Value of the Auditor’s Report’, Australian Accounting Review.

Gray, G. L., J.L. Turner, P.J. Coram, and T.M. Mock. (forthcoming December 2011) Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report by Financial Statement Preparers, Users, and Auditors. Accounting Horizons.

Gray, G. L. (forthcoming 2011). Role of internal auditors in green IT, monograph for The IIA Research Foundation.

Jones, C. G., G. L. Gray, A. Gold, C. Jones, and D. Miller. (2010) Strategies for Improving Systems Development Project Success. Issues in Information Systems, XI(1), 164-173.

Gray, G. L., A. Gold, C. Jones, and D. Miller (2010) How Internal Auditors Can Improve the Success Rate of System Development Projects, 157-page research monograph for The IIA Research Foundation.

Gray, G. L. and N. V. S. Ratzinger (2010) Perceptions Regarding the Big 4 Accounting Firms by Financial Statement Preparers, Users, and Auditors. International Journal of Disclosure & Governance. Volume 4, Issue 4, November, 344-363.

Debreceny, R.S. and Gray, G.L. (2010) Data mining journal entries for fraud detection: An exploratory study. International Journal of Accounting Information Systems. Volume 11, Issue 3, September, 157-181.

Turner, J.L., Mock, T.M., Coram, P.J., and Gray, G.L., (2010), Improving Transparency and Relevance of Auditor Communications with Financial Statement Users, Current Issues in Auditing, American Accounting Association, Volume 4, Issue 1, June, A1-A8.

Gray, G. L. and Miller, D. W. (2009), XBRL: Solving Real World Problems, International Journal of Disclosure & Governance, Volume 6, Number 3, August, 207-223.

Mock, T.M., Turner, J.L., Gray, G.L., and Coram, P.J., (2009), The Unqualified Auditor's Report: A Study of User Perceptions, Effects on User Decisions and Decision Processes, and Directions for Future Research, 15th Annual International Symposium on Audit Research, Maastricht, The Netherlands, June

Gray, G. L. and Miller, D. W. (2009), XBRL: Solving Real World Problems--Crossing the Chasm, 19th XBRL International Conference, Paris, France, June.

Debreceny, R. S. and Gray, G. L. (2009) IT Governance and Process Maturity, ISACA Journal, Volume 3, June, 43-47.

Turner, J.L., Mock, T.M., Gray, G.L., and Coram, P.J., (2009), The Unqualified Auditor's Report: A Study of User Perceptions, Effects on User Decisions and Decision Processes, and Directions for Future Research, a report for the AICPA and IAASB, June (174 pages).

Gray, G. L. (2008), "Then and Now: Expectations and Reality of Sarbanes-Oxley." research monograph for The IIA Research Foundation (113 pages).

Debreceny, R. S. and Gray, G. L. (2008) "IT Governance and Process Maturity," research monograph, ISACA, November, (134 pages).

Gray, G. L. and Debreceny, R. S., (2008), Detecting Fraud in Journal Entries Challenges and Opportunities, European Accounting Association Annual Conference, Rotterdam, The Netherlands, April.

Gray, G. L. (2008), XBRL: Solving Real World Problems, ECAIS, Maastricht, The Netherlands, April.

Gray, G. L. and Debreceny, R. S., (2007), Data Mining Emails to Support Periodic and Continuous Assurance, Symposium on Information Systems Assurance, University of Waterloo, Canada, October, 11-13.

Gray, G. L. (2007), Using XBRL--Audit and Control Implications, IT Audit, The IIA, Vol. 10, August 10. [Reprinted in Information Risk Management & Audit (IRMA) Journal, The British Computer Society, Vol. 7, Number 3, August 2007, pp. 10-13]

Gray, G. L. and Debreceny, R. S., (2007), Continuous Assurance Using Text Mining, AAA Annual Meeting, Chicago, August 7.

Gray, G. L. and Debreceny, R. S., (2007), Continuous Assurance using Text Mining, European Accounting Association Annual Conference, Lisbon, Portugal, May.

Gray, G. L. (2006) An array of technology tools. Internal Auditor. August: 56-62.

Gray, G. L. (2005) XBRL: Potential Issues and Opportunities for Internal Auditors, research monograph, The IIA Research Foundation.

Debreceny, R. S., G. L. Gray, J-J Ng, Kevin Lee, and W-F Yau. 2005. Embedded Audit Modules in Enterprise Resource Planning Systems: Implementation and Functionality. Journal of Information Systems. Fall. 19 (2): 7-28.

Gray, G. L., Debreceny, R. S., and Hayes, R. 2005a. 3M Worldwide - Part A - Auditing a Diversified, International Corporation. Champaign-Urbana: KPMG-UIUC Strategic Systems Case Study Program. [Available at http://www.business.uiuc.edu/kpmg-uiuccases/cases/index.html ]

––. 2005b. 3M Worldwide - Part B - 3M's Global Enterprise Data Warehouse (GEDW). Champaign-Urbana: KPMG-UIUC Strategic Systems Case Study Program.

–. 2005c. 3M Worldwide - Part C - Data Analysis Practice Set. Champaign-Urbana: KPMG-UIUC Strategic Systems Case Study Program.

Gray, G. L., (2004), "Coming Out Party," California CPA, California Society of CPAs, December, 32-33.

Gray, G. L., (2004), Changing Internal Audit Practices in the New Paradigm: The Sarbanes-Oxley Environment, research monograph, The Institute of Internal Auditors Research Foundation.

Debreceny, R., & Gray, G. L., (2004), "Building XBRL Taxonomies: An Ontological Analysis," Proceedings of American Accounting Association Annual Conference, Orlando.

Wedel, Thomas L. , Ali R. Behnezhad, and Glen L. Gray, (2004) "A Data Modeling Case: Writers Guild of America, East," Journal of Information Systems Education, Volume 15 (1), Spring, 13-18.

Landry Jr., Raymond, Debreceny, Roger, and Gray, Glen L., (2004) "Grab Your Picks and Shovels! There's Gold in Your Data," Strategic Finance Magazine, January, 25-28.

Debreceny, R., & Gray, G. L., (2003), "The Adoption of Embedded Audit Modules by the Audit Profession: A Diffusion of Innovation Approach," Proceedings of American Accounting Association Annual Conference, Honolulu.

Debreceny, R., Gray, G.L., Tham, W, Goh, K. & Tang, P. (2003) "The Development of Embedded Audit Modules to Support Continuous Monitoring in the Electronic Commerce Environment," International Journal of Auditing, Vol. 7(2) (July):169-185.

Debreceny, R., Gray, G., & Rahman, A. (2002) "The Determinants of Internet Financial Reporting," Journal of Accounting and Public Policy, Winter, Vol. 21, No. 4-5: 371-394.

Debreceny, R., Gray, G.L., Tham, W, Goh, K. & Tang, P. (2002) "The Development of Embedded Audit Modules to Support Continuous Monitoring in the Electronic Commerce Environment," 13th Asian-Pacific Conference on International Accounting Issues, Anaheim, November.

Gray, G.L. (2002) "Discussion of Investigating the Impact of Auditor-Provided System Reliability Assurance on Potential Service Recipients," Journal of Information Systems (2002 Supplement), Vol. 16: 91-95.

Gray, G.L. & Debreceny, R., (2002) "Research Opportunities in Electronic Commerce," Research Accounting as an Information Systems Discipline, research monograph, V. Arnold & S. Sutton, editors, American Accounting Association, Sarasota, FL: 209-230.

Debreceny, R., Gray, G.L., Eng, W., Ern, T.Y., & Ai, L.J., (2002) "Communicating with Graphs: Setting Standards for Presentation," Proceedings of American Accounting Association Annual Conference, San Antonio.

Gray, G.L., (2002) "XBRL: The Teenage Years," California CPA, Vol. 70, No. 9 (May): 31-32.

Landry, R., Debreceny, R., & Gray, G. L. (2001) "Data Mining: New Tools for Auditing Data-Rich Environments," The New Review of Applied Expert Systems and Emerging Technologies, Vol. 7: 109-116.

Debreceny, R., Tung, L., Kwek, Y., Gray, G.L. & Mock. T.J., (2001), "Web-based Financial Reporting: An Experimental Evaluation of Hypertext Design and Navigation Aids," Proceedings of American Accounting Association Annual Conference, Atlanta.

Debreceny, R., Gray, G.L. & Mock. T.J., (2001) "Financial Reporting Web Sites: What Users Want in Terms of Form and Content," The International Journal of Digital Accounting Research, Vol. 1, No. 1 (January-June): 1-24.

Gray, G. L., (2001) "XBRL: Make its Power Your Own," California CPA, March/April: 24-25.

Gray, G., and R. Debreceny. 2001. "Financial Reporting on the Internet--Instant, Economical, Global Communication," International Federation ofAccountants, August 2001 [cited. Available from http://www.ifac.org/Library/SpeechArticle.tmpl?NID=979235133150990.

Debreceny, R., & Gray, G. L., (2001) "The Production & Use of Semantically Rich Accounting Reports on the Internet: XML and XBRL," International Journal of Accounting Information Systems, Elsevier Science, Inc., 2(1): 47-74.

Debreceny, R., Kwek, Y., Mock. T.J. & Gray, G.L. (2000) "Corporate Annual Reports in Hypertext: An Experimental Evaluation of User Performance," 12th Asian Pacific Conference on International Accounting Issues, Beijing China, October 23.

Debreceny, R., Gray, G.L. & Mock. T.J., (2000) "Identifying and Ranking Web-based Financial Reporting Attributes: A Preliminary Study," 12th Asian Pacific Conference on International Accounting Issues, Beijing China, October 23.

Debreceny, R., Gray, G., & Rahman, A. (2000) "The Determinants of the Extent and Sophistication of Global Internet Financial Disclosures," Journal of Accounting and Public Policy Conference on Accounting and Information Technology, College Station, MD, August 12.

Landry, R., Debreceny, R. & Gray. G. L., (2000) "Data Mining: New Tools for Auditing Data-Rich Environments," Ninth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, sponsored by the Artificial Intelligence/ Emerging Technology Section of the American Accounting Association, Philadelphia, August 12.

Debreceny, R., Gray, G., & Rahman, A. (2000) "The Determinants of the Extent and Sophistication of Global Internet Financial Disclosures," Second Globalization Conference, co-sponsored by the Ammerican Accounting Association and the British Accounting Association, Cambridge, England, July 15-17.

Nagel, K. & Gray, G., (2000) 2001 CPA's Guide to e-Business: Consulting and Assurance Services , Aspen Publishers.

Nguyen, Dat-Dao, Gray, G.L., & Kira, D.S. (2000) "Trust and Quality Assurance in Business-to-Consumer Electronic Commerce: Enhancing Consumer Acceptance and Participation," proceeedings of Pacific Asia Conference on Information Systems, Hong Kong, June.

Gray, G.L. & Gray, M.J., (2000) Assurance Services: Implications for the Internal Audit Profession, Institute for Internal Auditors Research Foundation

FASB (2000) Business Reporting Research Project: Electronic Distribution of Business Information, Monograph for Financial Accounting Standards Board http://www.fasb.org/brrp/brrp1.shtml

Lymer, A., Debreceny, R., Gray, G.L., & Rahman, A., (1999) Business Reporting on the Internet, International Accounting Standards Committee (IASC)

Debreceny, R. & Gray, G.L., (1999) "Financial Reporting on the Internet and the External Audit" European Accounting Review, Vol. 8, No. 2: 335-350.

Debreceny, R., Gray, G.L. & Rahman, A., (1999) "Voluntary Financial Reporting on the Internet a Perspective from the Pacific Rim," Proceedings of American Accounting Association Annual Conference, San Diego

Nagel, K. & Gray, G., (1999) 2000 Electronic Commerce Assurance Services: Electronic Workpapers and Reference Guide, Harcourt Brace Professional Publications

Gray, G.L. & Gray, M.J., (1999) "Significant Opportunities for Internal Auditors in WebTrust Engagements," Internal Auditor (June)

Gray, G.L., Debreceny, R. & Barry, T., (1999) "The Electronic Dissemination of Accounting Information - Resource Discovery, Processing and Analysis," proceedings of European Accounting Association Congress, Bordeaux (May)

Nagel, K. & Gray, G., (1998) 1999 Electronic Commerce Assurance Services: Electronic Workpapers and Reference Guide, Harcourt Brace Professional Publications

Gray, G.L. & Debreceny, R., (1998) "Electronic Commerce Assurance Services and Accounting Information Systems--A Review of Research Opportunities," Advances in Accounting Information Systems, Volume 6, 185-205.

Gray, G.L. & Debreceny, R., (1998) "The Electronic Frontier," Journal of Accountancy (May), 32-36.

Gray, G.L. & Debreceny, R., (1997) "Corporate Reporting on the Internet: Opportunities and Challenges," Proceedings of the Ninth Asian-Pacific Conference on International Accounting Issues, Bangkok, Thailand (November).

Debreceny, R., Nugent, M. & Gray, G.L., (1997), "The Road Ahead - A Different Path," Australian Accountant (July).

Debreceny, R., Nugent, M. & Gray, G.L., (1997), "A Changing Landscape," Australian Accountant (June).

Debreceny, R. & Gray, G.L., (1997) "Locking the Internet Door," Australian Accountant (Journal of the Australian Society of Certified Practicing Accountants), Vol. 67, No. 4 (May), 26-28.

Ye, L.R. & Gray, G.L., (1996) "Developing Self-Monitoring Intelligent Tutoring System For Accounting Education: Some Preliminary Results," Proceeding of the 13^th Annual Conference of the Australian Society of Computers in Learning in Tertiary Education, Adelaide, Australia. [Presented by Gray]

Gray, G.L. & Gray, M.J., (1996) "Exploring Students’ Perceptions Related to Developing Expert Systems," Intelligent Systems in Accounting & Finance, University of Seville

Gray, G.L. & Gray, M.J., (1996) Enhancing Internal Audit through Innovative Practices, Institute of Internal Auditors Research Foundation, Altamonte Springs, FL.

Gray, G.L. & Gray, M.J., (1994). Business Management Auditing: Promotion of Consulting Auditing, Institute of Internal Auditors Research Foundation, Altamonte Springs, FL.

Bento, A.M. & Gray, G.L., (1993). "Managerial and Technical Factors Related to Strategic Impact of Information Technology," The Journal of Information Technology Management, IV 2: 15-28.

Gray, G.L. (1992). "Combining Expert Systems and Hypertext: Opportunities and Obstacles," International Journal of Intelligence Systems in Accounting, Finance and Management, (January), 21-28.

_________ (1991). "Accounting Information System Selection in Small Organizations: Incongruences Between Accounting Professionals," Journal of Information Systems, (Spring), 17-35.

_________, Mock, T. & McKee, T., (1991) "The Future Impact of Expert Systems and Decision Support Systems on Auditing", Advances in Accounting,, 249-273.

_________ (1990) "Review of: A. Sutcliff and L. Macaulay, People and Computers V, in Journal of Information Systems, (Fall), 88-89.

_________ & Bento, A. (1990). "Managerial and Technological Factors Related to Strategic Impact of Information Technology," proceedings of the Association of Management Annual National Conference, 87-95.

_________ (1990). "VP-Expert," a chapter in Expert Systems and Applied Artificial Intelligence, Macmillan Publishing Company.

_________ (1988). "Review of: Stephen A. Moscove and Mark G. Simkin, Accounting Information Systems: Concepts and Practice for Effective Decision Making, Third Edition," The Journal of Information Systems, (Fall), 171-172.

_________ (1988). "VP-Expert Software Review (v2.0)," The Expert Systems Review, (June) 29-31.

_________ (1988) [Dissertation] Accounting Information System Selection: Incongruencies Between Users and Advisors," University of Southern California.

_________ (1988). "Using Induction Tables to Develop Knowledge Bases," The Expert Systems Review, (March), 22-24.

_________ (1988). "VP-Expert Software Review (v1.2)," The Expert Systems Review, (March), 19-21.

_________ (1987). "ESIE Expert Systems Shell Review," The Expert Systems Review, (October), 6 & 11-14

Bedard, J., Gray, G.L., & Mock, T.J., (1984). "Decision Support Systems and Auditing," Advances in Accounting, 239-266.

Presentations/Participation at Professional Meetings

"The Unqualified Auditor's Report: A Study of User Perceptions, Effects on User Decisions and Decision Processes, and Directions for Future Research," presented to the AICPA Auditing Standards Board (ASB) meeting, April 2009.

"Introduction to XBRL," ISACA Spring Conference, Los Angeles, March 23, 2009.

"XBRL for Financial Executives," Financial Executives International (FEI) Los Angeles Chapter meeting, January 2009.

“XBRL Moves into the real world ,” panel co-developer and moderator, AAA Annual Conference, Anaheim, August 2008.

"IT Governance and Process Maturity" presented at ISACA Spring Conference, Los Angeles, May 2008.

“The Challenges of Managing and Controlling Information Systems in a Sox Environment,” panel co-developer and moderator, AAA Annual Conference, Chicago, August 2007.

"The Role of the Internal Auditor in the Control of System Development Projects," research proposal co-authored with Anna Nöteberg, Erasmus University, presented at The IIA Research Foundation's 2007 IT Audit Research Symposium, Amsterdam, July 2007

"Data Mining using Client Data," panel presentation at International Symposium on Audit Research (ISAR), Shanghai, China, June 2007

"Introduction to XBRL: New Opportunities for CPAs," 8-hour training course for California CPA Society Education Foundation, January 2007.

“XBRL Goes to Washington,” panel co-developer and moderator, AAA Annual Conference, Washington DC, August 2006.

Discussant of "What Can Nonfinancial Measures Tell Us About the Likelihood of Fraud?" at International Symposium on Audit Research (ISAR), Sydney, June 22 and 23, 2006.

"The Corporate Experience with SOX" panel developer and moderator, Deloitte/KU Symposium on Auditing Problems, April 27-29, 2006

“Research in Continuous Auditing I,” session chair, Tenth Continuous Auditing and Reporting Symposium, Rutgers Business School, Newark, November 2005.

“XBRL at 6,” panel developer, moderator and co-presenter, Symposium on Information Systems Assurance, University of Waterloo, Toronto, October 2005.

“A Town Hall Meeting on XBRL: XBRL goes to Washington,” panel co-developer and moderator, AAA Annual Conference, San Francisco, August 2005.

“Information Systems, XBRL, Accounting Standards, and Financial Reporting," panel developer, AAA Annual Conference, Orlando, August 2004.

"The Adoption of Embedded Audit Modules by the Audit Profession: A Diffusion of Innovation Approach," Sixth Continuous Auditing and Reporting Symposium, Center for Continuous Auditing, Mays Business School, Texas A&M, College Station, TX, November 14-15, 2003.

"Changing Internal Audit Practices in the New Paradigm," Symposium on Information Systems Assurance, University of Waterloo, Toronto, Canada, October 31-Novemeber 1, 2003.

"Building XBRL Taxonomies: An Ontological Analysis," The 2003 International Conference on XBRL: Current Issues and Future Directions, Ernst & Young Center for Auditing Research & Advanced Technology, University of Kansas, Lawrence, Kansas, October 24-25, 2003.

"XBRL: Assurance and Auditing Issues and Research Opportunities," panel developer and moderator, AAA Annual Conference, Honolulu, August 2003.

"Auditing With Computers: Current Technology and Research Issues," panel developer and moderator, International Symposium on Audit Research, Los Angeles, May 31, 2003

Panelist for, "E-Learning and Teaching: Lessons Learned & Future Prospects," 9th IAAER World Congress of Accounting Educators, Hong Kong, November 15, 2002.

Panelist for, "Corporate Reporting on the Internet and Continuous Reporting," 9th IAAER World Congress of Accounting Educators, Hong Kong, November 16, 2002.

"Issues and Research Challenges as XBRL Moves into the Mainstream," panel developer and moderator, AAA Annual Conference, San Antonio, August 2002.

Discussant for, "Investigating the Impact of Auditor-Provided Systems Reliability Assurance on Potential Service Recipients," (Boritz & Hunton), Research Symposium on IS Assurance, University of Waterloo, Toronto, October 5, 2001

"Changing the Dynamic of Financial Information Distribution: An Update on XBRL," panel developer and moderator, AAA Annual Conference, Atlanta, August 2001.

"E-Commerce and Assurance Services: What's Up?" panel presentation at International Symposium on Audit Research, Singapore, June, 2001

Attended The Third Annual Continuous Reporting and Auditing Conference, Rutgers University, June, 2001

"The Complexity of Web-Based Financial Communications: A Multidimensional Perspective," (Driscoll, D.A., Arney, J.B., & Debreceny, D.) American Accounting Association Annual Meeting, Philadelphia, August 16, 2000.

"XML and XBRL: Issues and Opportunities," panel developer and moderator, AAA Annual Conference, Philadelphia, August 2000.

Attended PricewaterhouseCoopers Faculty Symposium, Philadelphia, August 11 & 12, 2000.

Attended Deloitte & Touche/University of Kansas Auditing Symposium, Lawrence, KS, June 2 & 3, 2000.

"E-Commerce and E-Learning, " Ohio Council of the Institute of Management Accountants 26th Annual Professional Development Conference, Kent, Ohio, April 28, 2000.

"Business and Financial Internet Reporting, " (pre-conference workshop) Ohio Council of the Institute of Management Accountants 26th Annual Professional Development Conference, Kent, Ohio, April 27, 2000.

"Electronic Commerce Research Opportunities in Assurance Services," workshop presentation at AAA Mid-year Audit Conference, January, 2000.

"Designing the Next Generation of Web-Based Financial Reporting Sites" (with Driscoll, D.A., Arney, J.B., Debreceny, R.), 11th Asia-Pacific Conference on International Accounting Issues, Melbourne, Australia, November, 1999.

"Electronic Commerce: The End of the World as We Know It," Treasury Association of Southern California, August 1999

"Electronic Dissemination of Financial Reports: Issues and Opportunities," panel developer and moderator, AAA Annual Conference, San Diego, August 1999.

"Voluntary Financial Reporting on the Internet: An International Perspective," Accounting Association of Australia & New Zealand Annual Conference, Cairns, Australia, July 1999.

"WebTrust and Other Electronic Commerce Assurance Services," panel developer and moderator, AAA Annual Conference, New Orleans, August 1998.

"Accounting Information in a Networked World - Resource Discovery, Processing and Analysis," with R. Debreceny, AAA Annual Conference, New Orleans, August 1998.

"Corporate Reporting on the Internet: Opportunities and Challenges," European Accounting Association 21st Annual Congress, Antwerp, Belgium, April 1998.

"Research Opportunities in Electronic Commerce Assurance Services," AIS Research Symposium, Arizona State University West, Phoenix, Arizona, February 1998

"WebTrust Working Papers," MCS Committee, California Society of CPAs, Los Angeles, February 1998 [During 1997 I made 6 presentations to this committee regarding various aspects of electronic commerce assurance services and the AICPA's WebTrust materials.]

"An Exploration of Innovative Practices in Internal Auditing," The 56^th IIA International Conference, Philadelphia, PA, July 1997

"Internet & World Wide Web," EXPO '97, Treasury Association of Southern California, Anaheim, CA, April 1997

"New EDI/Electronic Commerce Assurance Services," cpa.tech@night, California Society of CPAs, Los Angeles, January 1997

"Developing Self-Monitoring Intelligent Tutoring System For Accounting Education: Some Preliminary Results," 13^th Annual Conference of the Australian Society of Computers in Learning in Tertiary Education, Adelaide, Australia, December 1996

"Exploring Students’ Perceptions Related to Developing Expert Systems," II International Meeting on Artificial Intelligence in Accounting, Finance & Tax, Punta Umbria, Spain, September 1996 [Note: I was the keynote speaker.]

"Best Practices of Internal Audit Organizations," 55th IIA International Conference, Anaheim, CA, June, 1996

"Using Diaries to Identify Students’ Perceptions Related to Developing Expert Systems", Western AAA Meeting, Jackson Hole, WY, May 1996

"An Introduction to the World Wide Web and the Internet", presented at EXPO LA 96 sponsored by the Treasury Association of Southern California, May 1996

"EDI: A Paradigm Shift -- Impact on Risks & Controls," Treasury Association of Southern California, April 1996.

"EDI: A Look at Some Risks and Controls", Joint IIA & ISACA Meeting, February 1996

"EDI: A Look at Some Risks and Controls," Westside Technology Users Group, California Society of CPAs, October 1995.

"Internal Auditors as Internal Consultants: Risks and Policies Regarding Independence", The Second Internal Conference on Contemporary Accounting Issues, Taipei, Taiwan, July 1995

"Exploring Expert System Development with Student Diaries", informs International, Singapore, June 1995

"Internal Auditors as Internal Consultants: Risks and Policies Regarding Independence", European Accounting Association Annual Congress, Birmingham, England, May 1995

"Exploring the Extent and Types of Consulting Activities Performed by Internal Auditors," AAA Annual Conference, 1994.

"Exploring the Power of Treasury Management Information Systems," presented at EXPO LA 94 sponsored by the Treasury Association of Southern California, May 1994.

"Internal Auditors as Internal Consultants: Exploring the Extent of Consulting Activities," 17th Annual Congress of the European Accounting Association, Venice, Italy, 1994.

"Internal Auditors as Internal Consultants: Identifying Benefits and Challenges," AAA Annual Conference, 1993.

"Preliminary Investigation of Incongruences Between AIS Educators and Advisors Regarding AIS Selection for Small Organizations," AAA Annual Conference, 1992.

Track Chairman and Moderator for AI/Expert Systems Track for Association of Management Annual Conference. 1992.

"Incongruences Between AIS Educators and Accounting Professionals Regarding AIS Selection in Small Organizations" presented the 15th Annual Congress of the European Accounting Association, Madrid, Spain, 1992.

Track Chairman for accounting/expert systems section for the Decision Sciences Institute Annual Conference, upcoming November, 1991.

"Assessing and Improving Accounting Students' Skills through the Development of Self-Monitoring Intelligent Tutoring Systems (SMITS)," [with M. Jacobi, UCLA], The 14th Annual Congress of the European Accounting Association, Maastricht, The Netherlands, April 1991.

"Selecting and Implementing Accounting Software," workshop presented at AAA Annual Conference, August, 1991 (also presented in 1989 and 1990).

"Treasury Management Information Systems," presented at the Annual Corporate Cash Management EXPO sponsored by the Cash Management Association of Southern California, May 1991. (also presented in 1989 and 1990).

(pre-1991 presentations available upon request)

Campus Service

IS Program Chair (2004-2005)

Member of the Associate Dean Search Committee (2005)

College Core Revision Curriculum Committee (2000-2001)

College Graduate Committee (2000-2001, 2005-2009)

College’s Personnel Committee (1995-1996, 1997-1999 and 2005-2006)

Chair of the Department Search Committee to identify and recommend a new Chair for the Department of Accounting & MIS (1997-1998).

College of Business representative on the University's Entertainment Industry Institute (1997-1999).

Chair of College of Business Grants and Research Committee (1995-1996)

Departmental Personnel Committee (1996-1997, 2008-2009)

Participated in faculty recruiting by interviewing applicants at professional conferences and identifying promising candidates (1996-1999)

Member of department 150-hour curriculum committee (1992-1995)

MIS Curriculum Committee (ongoing)

Business Computer Literacy Exam (BCLE) Committee (ongoing)

Member of department fund raising and development committee (ongoing)

[pre-1995 services available upon request]

Activities & Memberships

Beta Gamma Sigma, business honor society

American Institute of Certified Public Accountants: Member of XBRL Steering Committee 2000-2003, Academic member to present

Webmaster for audit section of the American Accounting Association

FASB: Member of Electronic Distribution of Financial Reports Working Group

American Accounting Association [Associate Editor for Journal of Information Systems.]

California Society of Certified Public Accountants (Steering Committee member for Westside Technology User Discussion Group [WTUG] sponsored by Cal. Society)

Institute for Internal Auditors (Chairman of the Research Committee and Member of the Board of Governors of San Fernando Valley Chapter)

Past reviewer for National Science Foundation

Information Systems Audit and Control Association

INFORMS

American Association for Artificial Intelligence

Institute of Electrical and Electronics Engineers

Association for Computing Machinery

Decision Sciences Institute

Southern California Association of Financial Professional (past Board member and Webmaster)