PROFESSIONAL INTERESTS

Teaching interests include: Accounting information systems; computer auditing; and management support systems, including control issues.

Research interests include: Accounting information systems; the influence of information systems on users and decision making; ethical decision making and the effects of culture.

EDUCATION

Ph.D. Oklahoma State University, 1987

Major Field: Accounting Information Systems

M.B.A. Fort Hays State University, 1978

Major field: Accounting

B.S. Fort Hays State University, 1976

Major field: Accounting

EXPERIENCE

Academic

University of Utah David Eccles Faculty Scholar, 1998-present

Professor and Director, 1997-present

Associate Professor, 1992-1997 (Tenured 1994)

Assistant Professor, 1987-1992

Oklahoma State University Teaching Assistant, 1984-1987

Fort Hays State University Assistant Professor, 1979-1984 (Tenured 1984)

Teaching Assistant, 1977-1978

Work Experience

KPMG Peat Marwick Audit Research Group-consultant, 1989-1990.

Small Business Development Center-consultant, Fort Hays State University, 1980-1984

Systems Administrator, Burroughs Computer System, Fort Hays State University, 1982-1984 (part-time).

Staff Auditor, Larry Grimsley CPA-Sole Practitioner, summer 1979 and summer 1980.

Accountant, March of Dimes, 1974-1976.

RESEARCH

Publications

Refereed Journals

Reliance on Decision Ads: An Examination of Auditors' Assessment of Management Fraud, (with Donald R. Jones and James K. Loebbecke), Auditing: A Journal of Practice and Theory, 1997.

Information Ethics: An International Perspective, (with Grace Lee), Journal of Information Systems, 1997.

The Role of Decision Aids in Accounting: A Synthesis of Prior Research, (with Darrell Brown), Advances in Accounting Information Systems, 1996.

Articulating Accounting Database Queries: An Analysis of Actual and Perceived Effort, (with Donald R. Jones), Advances in Accounting Information Systems, 1996.

Integrating Ethics Into Intermediate Accounting: An Experimental Investigation Incorporating Attribution Theory, (with Sara York Kenny), Research on Accounting Ethics, 1996.

An Experimental Evaluation of Information Systems Effectiveness, (with Kristi Yuthas), Journal of Information Systems, 1995.

Information Ethics: A Comparison Among Students from Mainland China, Hong Kong and Taiwan, (with Grace Lee, and Chang Pao Long), The Hong Kong Journal of Business Management, 1994.

Cross Functional Information Systems: The Pros and Cons of a New Technology, (with Gail Cook), Management Accounting, February, 1993.

User Confidence in Electronic Communication: Implications for Distributed Group Decision Support Systems, (with Darrell Brown and Gail Cook), Advances in Accounting Information Systems, Winter 1992.

The Impact of Expert System Usage on Experiential Learning in an Auditing Setting, (with Pat Dorr), Journal of Information Systems, 1991.

Factors Influencing Software Piracy: Implications for Accountants, (with Anne Christensen), Journal of Information Systems, 1991.

Auditors' Experience with Management Fraud, (with James K. Loebbecke and John J. Willingham, Jr.), Auditing: A Journal of Practice & Theory, Fall 1989. Reprinted by the Mexican Institute of Public Accountants.

Developing an Accounting Expert System Decision Aid for Classroom Use, (with Pat Dorr and James Groff), Issues in Accounting Education, Spring 1988.

Using an Accounting Based Decision Aid in Accounting Information Systems, (with Pat Dorr and James Groff), Developments in Business Simulation and Experiential Exercises, Volume 15, 1988.

Educational Cases - Refereed Journals

Software Piracy, Who Does it Impact: Instructional Case, (with Anne Christensen), Issues in Accounting Education, Spring 1994.

Peking Palace, (with Gail Cook), The Case Research Journal, 1993.

F & C Construction: A Case for Senior Level Information Systems, (with Gail Cook), Accounting Case Research Journal, 1993, reprinted in Accounting Information Systems and Business Organizations, sixth edition, by Cushing and Romney, 1994.

Refereed Book or Monograph Chapters

Technology and Decision Support Systems in Accounting, (with Darrell Brown), in Accounting Behavior and Organizations Research Monograph, V. Arnold and S. Sutton eds. 1997.

Accounting Information Systems, (with Laura Owen) in International Accounting: Research Priorities for the 1990's, C. Fulkerson and K.Bindon eds. American Accounting Association International Section 1995.

Other Publications

Comment on: Fluid Structures: A Structuration Approach to Evaluating Information Technology, by Jesse Dillard and Kristi Yuthas, Advances in Accounting Information Systems, 1997.

Information Technology: Planning for Rapid Change, Business Review: David Eccles School of Business, Fall 1996.

Comment on The Effectiveness of Elaborations on Knowledge Development During Expert System Use: An Epistemological Issue, by Marcus D. Odom and Patrick Dorr, The Journal of Information Systems, 1995.

The Fourth International Symposium on Intelligent Systems in Finance, Accounting and Management: Conference Report, (with Carol Brown and James Coakley) Intelligent Systems in Accounting, Finance and Management, August 1994.

The Wooden Nickel Case, (with Patrick Dorr) Accounting Information Systems and Business Organizations, sixth edition, by Cushing and Romney, 1994.

Book review of Questions and Information Systems edited by T. Lauer, E. Peacock and A. Graesser in The Accounting Review, January 1993.

AIS at the University of Utah, (with Donald R. Jones) IS/MAS Section Newsletter, Winter 1993.

Software Piracy: Costs and Causes, (with Anne Christensen) Business Review, University of Utah, Spring 1992.

A Psycho-Social Model of Software Piracy: The Development and Test of a Model, (with Anne Christensen) in Ethical Issues in Information Systems Use R. Dejoie, G. Fowler, and D. Paradice eds., Boyd and Fraser, 1991, invited.

Good Medicine for a Bad Virus: Information Security Issues for the Micro-Computer, Business Review, University of Utah, Spring 1990..

Conference Activity

Research Presentations - Refereed

Information Ethics: An Empirical Investigation of Korea and the United States, (with Kijo Cho), 1997, National American Accounting Association Meeting.

An Experimental Evaluation of Information Systems Effectiveness, (with Kristi Yuthas), 1995, Second Annual Accounting Information Systems Symposium and 1991 National American Accounting Association Annual Meeting.

Information Ethics: An International Perspective, (with Grace Lee and T.S. Lee), 1995, Second Annual Accounting Information Systems Symposium and 1992 Western American Accounting Association Meeting.

Actual and Perceived Cognitive Effort in the Expression of Database Queries, (with Donald R. Jones), 1994, American Accounting Association Annual Meeting.

Integrating Ethics Exercises into Intermediate Accounting Classes: Using an Attribution Theory Framework, (with Sara York Kenny), 1994, Ernst & Young Research on Accounting Ethics Symposium.

Cross Functional Accounting Information Systems: An Empirical Study of Coordination vs. Conflict, (with Gail L. Cook), 1994, National American Accounting Association Annual Meeting and 1994 Western American Accounting Association Meeting.

An Experimental Examination of the Impact of Decision Aids on the Assessment and Evaluation of Management Fraud, (with Donald R. Jones and James K. Loebbecke), 1994, University of Southern California Audit Judgment Symposium.

A Structural Equation Model of Software Piracy, (with Anne Christensen), 1992 National American Accounting Association Annual Meeting and 1991 National Decision Sciences Annual Meeting.

Management Fraud: An Evaluation of the Impact of Assessment Models on Auditing and the Auditor, (with Donald L. Jones and James K. Loebbecke), 1992 American Accounting Association Workshop on Artificial Intelligence and Expert Systems in Accounting, Auditing and Tax.

The Use of LISREL to Analyze MIS Data, (with Dongping Nie and Darrell Brown), 1991 National Decision Sciences Annual Meeting.

Peking Palace: A Case for Information Systems, 17th Annual Case Workshop, (with Gail Cook), 1991 National Decision Sciences Meeting.

The Auditor's Assessment of Management Fraud, (with James K. Loebbecke and John J. Willingham, Jr.) presented by James K. Loebbecke at the Conference on Auditing and Accounting Regulation, Center for Auditing Research and Education, Copenhagen Business School, 1991.

A Cross-Cultural Study of Information Ethics, (with Grace Lee, T.S. Lee, Chyau Tuan and Yinfeng Qi), presented by T.S. Lee, Fourth Annual International Conference on Comparative Management, Kaohsiung, Taiwan.

User Confidence in Electronic Mail, (with Darrell Brown) 1990 National Decision Sciences Annual Meeting.

Software Piracy: A Reflection of Ethics Among Accounting and Business Students, (with Anne Christensen), 1990 Western Regional American Accounting Association Meeting.

An Examination of the Impact of an Expert System on Experiential Learning in an Auditing Setting, (with Pat Dorr), 1989 National Decision Sciences Annual Meeting.

F & C Construction: A Case for Senior Level Information Systems (with Gail Cook), 15th Annual Case Workshop, 1989 National Decision Sciences Annual Meeting.

A Psycho-Social Model of Software Piracy: The Development and Test of a Model (with Anne Christensen), Topic Table, 1988 National Decision Sciences Annual Meeting.

An Accounting Expert System for Classroom Use (with Pat Dorr and James Groff), Southwest American Accounting Association, 1988.

Other Conference Presentations

Panel: Innovative Curriculum: The Experience at the University of Utah, Western American Accounting Association Meeting, 1994 (panelist and coordinator).

Panel: Integrating Ethics into The Accounting Classroom, Western American Accounting Association Meeting, 1993 (panelist).

Panel: Using AI/ES in Accounting Education: Meeting the Challenges of the Accounting Education Commission, Western Accounting Association, 1993 (chair and coordinator).

Panel: Research Issues and Opportunities in Artificial Intelligence and Expert Systems, Western Accounting Association, 1992 (chair, panelist, and coordinator).

Ph.D. Research Projects, The Fourth International Symposium on Expert Systems in Business, Finance and Accounting, 1991 (chair and coordinator).

Panel: Research Opportunities in Accounting Information Systems, Western American Accounting Association, 1991 (chair and coordinator).

Workshop: Innovations and Projects in the Accounting Information Systems Course, Western American Accounting Association, 1991 (chair and developer).

Panel: Using Local Area Networks in Business Education, National Decision Sciences Annual Meeting, 1991 (panelist).

An Expert System for the Assessment of Management Fraud: Issues for Decision Making, TIMS/ORSA 31st Joint National Meeting, 1991.

Expert Systems: Issues for Decision Making in an Auditing Setting, (with James K. Loebbecke and John J. Willingham, Jr.) The Third International Symposium on Expert Systems in Business, Finance and Accounting, 1990.

Ph.D. Research Projects: Emerging Theory and Application, The Third International Symposium on Expert Systems in Business, Finance and Accounting, 1990 (co-chair and coordinator).

Workshop: Teaching the Undergraduate Accounting Information Systems Course, Western American Accounting Association, 1990 (chair and developer).

Discussant for Accounting Information Systems Conference, 1994, 1996.

Discussant for National American Accounting Association, 1993.

Discussant for Western American Accounting Association, 1991, 1992, 1996.

Discussant for National Decision Sciences, 1989,1990.

Moderator for AIS Track for Association of Information Systems, 1997.

Moderator and Discussant for International Information Resource Management Association, 1993.

Moderator for National American Accounting Association, 1992, 1996.

Working Papers

Cross Functional Accounting Information Systems: An Empirical Study of Coordination vs Conflict, (with Gail Cook).

Information Ethics: An Examination of Korea and the United States (with Kijo Cho).

Software Piracy: A Multivariate Examination, (with Anne Christensen).

The Use of LISREL to Analyze E-mail User's Confidence, (with Winter Nie and Darrell Brown).

Work in Progress

An examination of the concept of professional skepticism in auditors (with James K. Loebbecke). We are currently working on the theoretical background and development of a measurement instrument.

Reliance on decision aids and the need for cognitive closure (with Kathy Hurtt). We have currently collecting data and writing the first draft of the paper.

The development of a hierarchical framework to understand the use and effectiveness of information systems and decision aids (with Kathy Hurtt). We are in the early stages of this work.

Review Activities

Editorial Review Board for Advances in Accounting.

Editorial Review Board for Advances in Accounting Information Systems.

Editorial Review Board for Journal of Information Systems.

Editorial Review Board for Journal of Microcomputer Systems Management (1989-1996).

Ad Hoc Reviewer for Information Systems Research

Ad Hoc Reviewer for The Accounting Review

Ad Hoc Reviewer for MIS Quarterly.

Ad Hoc Reviewer for Auditing: A Journal of Practice and Theory.

Ad Hoc Reviewer for International Journal of Intelligent Systems in Accounting, Finance and Management.

Ad Hoc Reviewer for Decision Sciences.

Ad Hoc Reviewer for Encyclia.

Ad Hoc Reviewer for Issues in Accounting Education.

Reviewer for National American Accounting Association, 1991, 1992, 1994, 1995, 1996, and 1997.

Reviewer for Accounting Information Systems Symposium, 1993, 1994, 1995, 1996.

Reviewer for Western American Accounting Association, 1990, 1991, 1994 and 1995.

Reviewer for National Decision Sciences, 1990.

Research Grants Received

University of Utah Technology Starter Grant, 1997, Faculty Mentor with Debra Scammon

University of Utah Technology Starter Grant, 1996, Faculty Mentor with John R. Carlson.

KPMG Peat Marwick Research Opportunities in Auditing Grant, 1992, with James K. Loebbecke and Donald R. Jones.

Center for International Business Education, Brigham Young University and University of Utah, 1991, and 1992, with Grace Lee and T.S. Lee.

Summer Research Grant, University of Utah, 1989, 1990, 1991, 1992, 1993, 1994, 1995, 1996, and 1997.

Madsen Research Fellow, University of Utah, 1988.

Oklahoma State University, College of Business, Dissertation Grant, 1987.

TEACHING

Areas of Specialization

Accounting Information Systems and Computer Auditing

Courses Developed/Substantively Revised

Chair of the Curriculum Task Force to Develop Accounting 263, the new undergraduate Information Systems Course.

Accounting 541 - New version of Accounting Information Systems

Accounting 513 - Accounting Information Systems

Accounting 785 - Ph.D. Seminar in Information Systems

Accounting 660 - Advanced Information Systems

Accounting 662 - EDP Auditing

Courses for the Executive Development Program, Executive Entrepreneurial Development Program, and Executive MBA intensive sessions.

Dissertations Chaired

Kathy Rockwell, An Assessment of Inference Risk From Statistical Queries, Winter 1991 (co-chair with John Seybolt).

Gail Cook, A Systemic Study of Coordinated Decision Making Across Functional Areas, Fall 1990.

Kristi Yuthas, Construct Validity in the Measurement of Decision Support, Summer 1990.

Ph.D. Committees

Served on fifteen course work committees and thirteen dissertation committees. I am currently chairing two dissertation committees.

Other Teaching Responsibilities

Supervised sixteen independent study courses.

Supervised eight summer research projects form Executive MBA students.

SERVICE

National

American Accounting Association

AAA Notable Contributions to Accounting Literature Screening Committee, 1995-1996.

New Faculty Consortium, Accounting Systems Group Leader, 1995, 1996.

Information Systems/Management Advisory Services Section:

Executive Committee, 1997-1998,

Chair, 1996-1997,

Vice-Chair (Chair Elect), 1995-1996.

Secretary, 1994-1995.

Section Liaison for Western Region of the American Accounting Association, 1989-1990, 1990-1991.

Screening Committee for the Notable Contribution to Accounting Literature, 1995.

National meeting liaison for the IS/MAS section to the American Accounting Association National Meeting, 1993.

Artificial Intelligence/Expert Systems Section:

Co-Chair of Educational Development, 1993-1994.

Section Liaison for Western Region of the American Accounting Association, 1991-1992, 1992-1993.

International Accounting Section: Research Committee, 1994-1995.

Track Chair for Accounting Information Systems for the International Information Resource Management Conference, 1993.

Member Advisory Board, Center for Educational Technology in Accounting, 1994-present.

Local Business Community

Task Force on Work and Family Issues, Utah Society of CPAs, 1997 - present.

Advisory Board for Salt Lake Community College Accounting Area, 1991- present.

Presentation: Information Systems Ethics, Business at Breakfast Lecture Series sponsored by the David Eccles School of Business, University of Utah, 1997.

Presentation: Computer Auditing Issues, Goverment Accounting Association sponsored by UACPA, 1997.

Presentation: Information Systems: The Evolution of Myths, Business at Breakfast Lecture Series sponsored by the David Eccles School of Business, University of Utah, 1994.

Presentation: Information Technology Ethics, Utah Chapter of Electronic Data Processing Association of America, 1992 and Denver Chapter of Electronic Data Processing Association of America, 1992.

Presentation: Expert Systems in Auditing and Ethics in Information Systems, Eleventh Annual Peer Conference for State Electronic Data Processing Auditors, 1991.

Presentation: Management Fraud: When Does it Happen and How Does the Auditor Know, Audit and Accounting Seminar sponsored by Beta Alpha Psi, 1990.

Presentation: Information Security in Small Computer Systems, Purchasing Managers Association of Utah, 1990.

Presentation: Catching a Computer Virus: Controls and Security Issues for Information Systems, Business at Breakfast Lecture Series sponsored by the Graduate School of Business at the University of Utah, 1989.

Presentation: Information Systems: An Historical Perspective, Beta Alpha Psi, University of Utah, 1988.

Presentation: Use of Personal Computer in Program Management and Evaluation: Research and the Microcomputer, Annual Utah Conference on Human Services, 1988.

Service to the University of Utah

University Wide Service

Presidential Commission on the Status of Women, 1997 - present.

Academic Policy Advisory Committee, Chair, 1996-1997.

University Broadcast Council, 1995 - present.

University Joint Apportionment Board, 1994- present.

University Faculty Hearing Committee, 1993-1996.

University Teaching Committee, 1993-1996.

University Database Oversight Committee, 1993- 1996.

University Bookstore Policy Board, 1989-1992, Chair, 1991-1992.

Ad Hoc Ethics Committee, 1990-1991.

Service to the David Eccles School of Business

Undergraduate Committee, 1997-present.

Emma Eccles Jones Committee, 1996- present.

Management of Technology Oversight Committee, 1997-present.

David Eccles School of Business RPT Task Force, Chair, 1995-1997.

David Eccles School of Business Strategic Task Force, 1994.

Information Systems Oversight Committee, 1992- 1994.

Executive Education Task Force, 1992-1993, 1994-1995.

Ad Hoc Committee on Faculty Disability Policy, 1991-1992.

School of Business Undergraduate Business Minor Committee, 1991-1993.

School of Business Council, 1989-1992, Chair, 1995-1996.

Faculty Advisor for Graduate Women in Business, 1988-1991.

College of Business Computer Committee, 1987-1991.

Service to the School of Accounting

School of Accounting Curriculum Committee, 1987-88, 1990- 1995, Chair, 1994- 1995.

School of Accounting Ph.D. Committee, 1987- present.

School of Accounting Recruiting Committee, 1990-1991, 1993- present, Chair, 1994-present.

Ad Hoc Committee on Faculty Mentor Program, 1993- 1994.

OTHER ACADEMIC ACHIEVEMENTS

Honors and Awards

AAA Information Systems/Management Advisory Services award for Outstanding Reviewer, 1996.

David Eccles School of Business, Faculty Scholar, 1994.

David Eccles School of Business, Outstanding Ph.D. Faculty Teaching Award, 1993.

David Eccles School of Business, Honorable Mention for Best Paper Award, 1993.

AAA Doctoral Consortium Fellow, 1986.

Phi Kappa Phi

Beta Gamma Sigma

Professional Memberships

Certified Public Accountant, Kansas

American Accounting Association

Decision Sciences Institute

Institute of Internal Auditors

Institute of Management Accountants

Professional Development and Teaching Enhancements

Using Technology in the Classroom, Wake Forest University, AACSB, 1995.

Harvey Brightman's Teaching Effectiveness Workshop, 1995, University of Utah.

Chris Christensen's Case Teaching Seminar, 1993, University of Utah.

Hartwick Seminar for Humanities Cases in Business, 1993, University of Utah.

KPMG Peat Marwick Faculty Consortium, 1992.

Federation of Schools of Accountancy Conference, 1989.

New Accounting Faculty Consortium, 1988.