VITA September, 1996
VITA November, 2014
STEVE G. SUTTON
KPMG Professor of Accounting 5708 Oak Lake Trail
Kenneth G. Dixon School of Accounting Oviedo, FL 32765
University of Central Florida (407)971-8375
P.O. Box 161400 Citizen: U.S.A.
Orlando, Florida 32816-1400
407.823.2871
PROFESSIONAL INTERESTS
Teaching interests include: Ethics and professionalism, behavioral research methods, and accounting information systems research.
Research interests include: accounting information systems; information systems assurance; B2B e-commerce risk analysis; integrated management control systems; audit quality; and social/public interest accounting.
AWARDS AND HONORS:
Awarded 2012 Strategic and Emerging Technologies section of the American Accounting Association’s Outstanding Educator Award.
Awarded 2011 [Accounting] Information Systems section of the American Accounting Association’s Outstanding Contribution to the AIS Literature award for the co-authored paper: “The Differential Use and Effect of Knowledge-Based System Explanations in Novice and Expert Judgment Decisions” (w/ V. Arnold, N. Clark, P. Collier, and S.A. Leech).
Awarded 2005 [Accounting] Information Systems section of the American Accounting Association’s Outstanding Contribution to the Literature award for the co-edited AAA monograph: Researching Accounting as an Information Systems Discipline (w/ V. Arnold).
Awarded 2002-2003 Outstanding Researcher Award by the Artificial Intelligence/Expert Systems [Strategic & Emerging Technologies] Section of American Accounting Association.
Awarded 1999 [Accounting] Information Systems Section of the American Accounting Association’s Outstanding Contribution to the Literature award for the co-authored Paper: “The Theory of Technology Dominance: Understanding the Impact of Intelligent Decision Aid’s on Decision-Makers’ Judgments” (w/ V. Arnold).
Awarded 1999-2000 Texas Tech University’s College of Business Administration Research Award (one awarded per year).
Awarded 1999-2000 Tom Abraham Faculty Honoree for Research, which includes a half-time graduate research assistant funded with a Tom Abraham Graduate Fellowship (one award is given each year by the College of Business Administration, Texas Tech University).
Awarded a 1999 ANBAR Electronic Intelligence Citation of Excellence for the co-authored article “Teleological Foundations for the Ethical Implications of Expert Systems Development: Act Versus Rule-Based Reasoning” (w/V. Arnold and T.D. Arnold).
Awarded 1996 [Accounting] Information Systems section of the American Accounting Association’s Outstanding Contribution to the Literature award for the co-authored paper: "An Analysis of Ethical and Epistemological Issues in the Development and Implementation of Audit Expert Systems" (w/ J.R. Byington).
College of Business nominee for the Texas Tech University "Moms and Dads Association's Hemphill-Wells New Professor Excellence in Teaching Award" (award is for a faculty member who has been at Texas Tech for less than four years). College's nominee for both the 1989 and 1990 awards.
ACADEMIC BACKGROUND
Ph.D., School of Accountancy, University of Missouri at Columbia, 1987
Major Fields: Accounting Information Systems
Auditing
Minor Fields: Computer Science
Industrial Engineering
M.Acc., School of Accountancy, University of Missouri at Columbia, 1984
B.S.A., School of Accountancy, University of Missouri at Columbia, 1982
ACADEMIC EXPERIENCE
2005-present KPMG Professor of Accounting, Dixon School of Accounting, University of Central Florida
1998-2010 Editor, International Journal of Accounting Information Systems
2001-2009 Honorary Professorial Fellow in Accounting & Business Information Systems, Department of Accounting & Business Information Systems, University of Melbourne
2001-2005 Professor of Accounting, Department of Accounting, University of Connecticut
1989-98 Editor, Advances in Accounting Information Systems (transformed to the International Journal of Accounting Information Systems)
2000-2001 Myers Endowment for Excellence Chair in Accounting Information Systems and Professor of AIS, College of Business Administration, Oklahoma State University
1998-00 Professor of Accountancy, College of Business Administration, Texas Tech University
1995-98 KPMG Peat Marwick Distinguished Visiting Professor, Bryant College
1996 Visiting Scholar, Department of Accounting & Finance, University of Tasmania (2 weeks in July)
1992-95 Associate Professor of Accountancy, School of Management, Arizona State University.
1991-92 Associate Professor and Alberta Chartered Accountants Fellow, Faculty of Management, University of Calgary
1987-91 Assistant Professor of Accountancy, College of Business Administration, Texas Tech University
1983-87 Teaching Assistant of Accountancy, University of Missouri at Columbia
ACCOUNTING AND SYSTEMS EXPERIENCE
1986-87 Peat Marwick Main & Co. (now KPMG), St. Louis MO (U.S.A.)
Worked part-time as an auditor doing observation work to witness adherence by the client to prescribed control procedures.
1983 Mayer Hoffman McCann, Kansas City MO (U.S.A.)
Worked in the auditing and management consulting services with experience including accounting systems implementation.
GRANT FUNDING
Institute of Management Accountants/Association of Chartered Certified Accountants (IMA/ACCA): “Use of Business Intelligence Systems to Enhance Management Control Systems & Strengthen Enterprise Risk Management,” 2014-2015 (with H. Mahama (Chief PI), V. Arnold, and M. Elbashir), $24,709.
Australian Research Council: “Accelerating Expertise Development Using Knowledge Structures and Expert Systems,” 2008-2014 (with S.A. Leech (Chief PI), V. Arnold, and J. Rose), A$432,000.
Institute of Internal Auditors Research Foundation: “Understanding the Impact of Sarbanes-Oxley 404 Requirements on Small and Medium-Sized Enterprises (SMEs),” 2007-2008 (with V. Arnold and T. Benford), $50,595.
FINRA Investor Education Foundation: “Financial Reporting Simplification: Understanding Investor Decision-Making Behavior and Disclosure Preferences,” 2006-2008 (with V. Arnold and J. Bedard), $324,125.
University of Melbourne, Faculty of Economics and Commerce Seeding Grant: “Decision Technology Research Group,” 2004-2005 (with S.A. Leech(Chief PI), V. Arnold, P.A. Collier, M. Davern, and C. Wilkin), A$180,000.
Australian Research Council: “The Impact of Intelligent Decision Aids on Human Knowledge Acquisition,” 2003-2005 (with V. Arnold, P.A. Collier and S.A. Leech (Chief PI)), A$142,000.
Institute of Internal Auditors Research Foundation: “Electronic Commerce Systems: Control and Risk Analysis,” 2002-2003 (with V. Arnold, D. Khazanchi, C. Hampton), $32,820.
Australian Research Council: “The Impact of Intelligent Decision Aids on Professional Accountants’ Decision Making Processes,” 1999-2001 (with V. Arnold and S.A. Leech (Chief PI), A$53,000.
Auditors’ and Liquidators’ Trust Fund “Identification of Factors That Determine the Use and Reliance on Expert Systems Concerning Insolvency Decisions” 1999 (with V. Arnold, P.A. Collier, and S.A. Leech (Chief PI)) A$2,654.
International Consortium on Governmental Financial Management: "Productivity and Quality Measurement of Internal Service Functions for Governmental Agencies," 1994 (with J.C. Lampe), $1,000.
Institute of Internal Auditors Research Foundation: "Integrated Productivity and Quality Measures for Internal Audit Departments," 1991 (with J.C. Lampe); $18,500.
KPMG Peat Marwick Foundation: Research Opportunities in Auditing grant for "A Collaborative Auditor-Computer Support System for Single Audit Management," 1990 (with R.J. Freeman and D.P. Hale); $38,100.
PUBLICATIONS
Books
Business Processes and Information Technology (w/U.J. Gelinas and J. Fedorowicz) Athens, GA: under global text project. Re-released 2009, 524 pp.
Accounting Information Systems 6th ed.. (w/U.J. Gelinas and J.E. Hunton) Cleveland, OH: Southwestern Publishing (ITP). 2005, 637 pages.
Acquiring, Developing, & Implementing Accounting Information Systems. (w/ U.J. Gelinas and J.E. Hunton) Cleveland, OH: Southwestern Publishing (ITP). 2005, 136 pages.
Business Processes and Information Technology (w/U.J. Gelinas and J. Fedorowicz) Cleveland, OH: Southwestern Publishing (ITP). 2004, 524 pages.
Accounting Information Systems 5th ed.. (w/U.J. Gelinas) Cleveland, OH: Southwestern Publishing (ITP). 2002, 682 pages.
Accounting Information Systems 4th ed.. (w/U.J. Gelinas and A. Orem) Cleveland, OH: Southwestern Publishing (ITP). 1999, 967 pages.
Accountants’ Guide to Information Systems (w/U.J. Gelinas) Cleveland, OH: Southwestern Publishing (ITP). 1999, 750 pages.
Monographs & Published Research Reports:
Why Enterprise Risk Management is Vital: Learning from Company Experiences with Sarbanes-Oxley Section 404 Compliance (w/ V. Arnold, T. Benford, and J. Canada). Altamonte Springs, FL: Institute of Internal Auditors Research Foundation. 2009, 24 pages.
Enterprise Risk Management: Identifying Risks in B2B E-Commerce Relationships (w/ V. Arnold, C. Hampton, and D. Khazanchi). Altamonte Springs, FL: Institute of Internal Auditors Research Foundation. 2004, 102 pages.
Researching Accounting as an Information Systems Discipline (ed. w/ V. Arnold). Sarasota, FL: American Accounting Association. 2002, 292 pages.
Behavioral Accounting Research: Foundations and Frontiers (ed. w/ V. Arnold). Sarasota, FL: American Accounting Association. 1997, 309 pages.
Developing Quality Measurement Systems For Internal Auditing Departments (w/ J.C. Lampe). Altamonte Springs, FL: Institute of Internal Auditors Research Foundation, 1994, 107 pages.
Refereed Journals:
2015:
Malaescu, I. and S.G. Sutton. “Reliance of External Auditors on Internal Audit’s Use of Continuous Audit” Journal of Information Systems (forthcoming).
Weisner, M. and S.G. Sutton, “When the World Isn’t Always Flat: The Impact of Psychological Distance on Auditors’ Reliance on Specialists” International Journal of Accounting Information Systems (forthcoming).
2014:
Malaescu, I. and S.G Sutton. 2014. The Effects of Decision Aid Structural Restrictiveness on Cognitive Load, User Confidence, and Reuse Intentions. International Journal of Accounting Information Systems. (forthcoming).
Arnold, V., T. Benford, C. Hampton, and S.G. Sutton. 2014. “Enterprise Risk Management: Re-Conceptualizing the Role of Risk and Trust on Transnational Alliances.” Journal of Information Systems (forthcoming).
Lee, J., M. Elbashier, H. Mahama, and S.G. Sutton. 2014. Enablers of Top Management Team Support for Integrated Management Control Systems Innovation. International Journal of Accounting Information Systems 15: 1-25.
2013:
Lyubimov, A., V. Arnold, and S.G. Sutton. 2013. “Perceptions of Quality, Risk, and Legal Liability Associated with Outsourcing and Offshoring Audit Procedures.” Auditing: A Journal of Practice and Theory 32(2): 97-118.
Elbashir, M., P.A. Collier, S.G. Sutton, M.J. Davern and S.A. Leech. 2013. “Enhancing the Business Value of Business Intelligence: The Role of Shared Knowledge and Assimilation.” Journal of Information Systems 27(2): 87-106.
Sutton, S.G. and V. Arnold. 2013. “Focus Group Methods: Using Interactive and Nominal Groups to Explore Emerging Technology-Driven Phenomena in Accounting and Information Systems.” International Journal of Accounting Information Systems 14(2): 81-88.
Arnold, V., P.A. Collier, S.A. Leech, S.G. Sutton, and A. Vincent. 2013. “INCASE: Simulating Experience to Accelerate Expertise Development by Knowledge Workers.” Intelligent Systems in Accounting Finance and Management 20(1): 1-21..
Chen, J., V. Arnold, and S.G. Sutton. 2013, “Does Web Disclosure of Environmental Information Affect Litigation Awards?” Advances in Accounting Behavioral Research 16: 1-22.
Sutton, S.G., V. Arnold, T.S. Benford and C. Hampton. 2012/13. “Enterprise Risk Management in Supply Chain Environments.” European Financial Review (Dec-Jan): 40-43.
2012:
Arnold, V., J.C. Bedard, J. Phillips, and S.G. Sutton. 2012. “The Impact of Information Tagging in the MD&A on Investor Decision Making: Implications for XBRL.” International Journal of Accounting Information Systems 13(1): 2-20.
Sutton, S.G., Arnold, V., J.C. Bedard, and J. Phillips. “Enhancing and Structuring the MD&A to Aid Investors When Using Interactive Data.” Journal of Information Systems 26 (2): 167-188.
Arnold, V., T. Benford, C. Hampton, and S.G. Sutton. 2012. “Enterprise Risk Management as a Strategic Governance Mechanism in IT-Enabled Transnational Supply Chains.” Journal of Information Systems 26(1): 51-76.
Bedard, J., S.G. Sutton, V. Arnold, and J.R Phillips. 2012. “Another Piece of the ‘Expectations Gap’: What do Investors Know About Auditors’ Involvement with Nonfinancial Information in the 10-K” Contemporary Issues in Auditing 6(1): A17-A30.
2011:
Elbashir, M., P.A. Collier, and S.G. Sutton. “The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems.” The Accounting Review 86(1): 155-184.
Arnold, V., T. Benford, J. Canada and S.G. Sutton. “The Role of Enterprise Risk Management and Organizational Strategic Flexibility in Easing New Regulatory Compliance.” International Journal of Accounting Information Systems 12(3): 171-188.
Arnold, V., J. Bedard, J. Phillips and S.G Sutton. “Do Section 404 Disclosures Affect Investors’ Perceptions of Information System Reliability and Stock Price Predictions?” International Journal of Accounting Information Systems 12(4): 243-258.
Sutton, S.G., J. Reinking, and V. Arnold. “On the use of grounded theory as a basis for research on strategic and emerging technologies in accounting.” Journal of Emerging Technologies in Accounting 8: 45-63.
2010:
Arnold, V., T. Benford, C. Hampton, and S.G. Sutton. “Competing Pressures of Risk and Absorptive Capacity Potential on Commitment and Information Sharing in Global Supply Chains.” European Journal of Information Systems 19: 134-152.
Sutton, S.G. “A Research Discipline with no Boundaries: Reflections on 20 Years of Defining AIS Research.” International Journal of Accounting Information Systems 11(4): 289-296.
Kuhn, J.R. and S.G. Sutton. “Continuous Auditing in ERP System Environments: The Current State and Future Directions.” Journal of Information Systems 24(1): 91-112.
Cullinan, C., S.G. Sutton, and V. Arnold. “Technology Monoculture: ERPs, ‘Techno-process diversity’ and the Threat to the IT Ecosystem.” Advances in Accounting Behavioral Research 13: 13-30.
Sutton, S.G.. “The Fundamental Role of Technology in Accounting: Researching Reality.” Advances in Accounting Behavioral Research 13: 1-11.
Arnold, V., J.C. Bedard, J. Phillips, and S.G. Sutton. Where Do Investors Prefer to Find Nonfinancial Information? Journal of Accountancy (August 23 online: ).
Editorials:
• Sutton, S.G. 2010. “There I Go, Turn the Page” International Journal of Accounting Information Systems 11(4): 285-288.
2009:
Hageman, A.M., V. Arnold, and S.G. Sutton. “Starving the Beast: Using Tax Policy and Governmental Budgeting to Drive Social Policy.” Accounting and the Public Interest 9: 10-38.
Yao, L., S.G. Sutton, and S. Chan. “Wealth Creation from Information Technology Investment Using the EVA®” Journal of Computer Information Systems 50(2): 42-48.
Hageman, A.M., V. Arnold, and S.G. Sutton. “The Use of Impression Management Techniques to Promote ‘Starve the Beast’ Policies.” International Journal of Critical Accounting 1(1/2): 123-143.
Chan, S.H, S.G. Sutton, and L.J. Yao. “The Paradoxical Effects of Feedback and Rewards on Decision Performance.” Advances in Accounting Behavioral Research 12: 109-144.
Canada, J., J.R. Kuhn, Jr., and S.G. Sutton. “The Pervasive Nature of IT Controls: An Examination of Material Weaknesses in IT Controls and Audit Fees.” International Journal of Accounting and Information Management 17(1): 106-119.
Segovia, J., V. Arnold, and S.G. Sutton. “Do Principles- vs. Rules-Based Standards Have a Differential Impact on U.S. Auditors’ Decisions?” Advances in Accounting Behavioral Research 12: 61-84.
2008:
Sutton, S.G., D. Khazanchi, C. Hampton, and V. Arnold. “Risk Analysis in an Extended Enterprise Environment: Identification of Key Risk Factors in B2B E-Commerce Relationships” Journal of the Association for Information Systems 9(3-4) 2008, pp. 153-176.
McCall, H., V. Arnold, and S.G. Sutton. “Use of Knowledge Management Systems and the Impact on Declarative Knowledge Acquisition.” Journal of Information Systems 22(1) 2008, pp. 77-101.
Canada, J., J.R. Kuhn, Jr., and S.G. Sutton. “Accidentally in the Public Interest: The Perfect Storm that Yielded the Sarbanes-Oxley Act.” Critical Perspectives on Accounting 19(7), 2008, pp. 987-1003.
Sutton S.G., Smedley, G. and V. Arnold. “Accounting For Collaborative Supply Chain Relationships: Issues and Strategies” International Journal of Digital Accounting Research 8(14), 2008, pp. 1-22.
Canada, J., T. Benford, V. Arnold and S.G. Sutton. “The Impact of Corporate Governance Legislation on the Market for Corporate Ownership” Corporate Ownership and Control 6(1), 2008, pp. 138-146. (invited).
2007:
Smedley, G. and S.G. Sutton. “The Effect of Alternative Procedural Explanation Types on Procedural Knowledge Acquisition During Knowledge-Based Systems Use” Journal of Information Systems 21(1) 2007, pp. 27-52.
Arnold, V., Benford, T., Canada, J., J.R. Kuhn, Jr., and S.G. Sutton. “The Unintended Consequences Of Sarbanes-Oxley On Technology Innovation And Supply Chain Integration.” Journal of Emerging Technologies in Accounting 4, 2007, pp: 103-122.
Arnold, V. and S.G. Sutton. “The Impact of Enterprise Systems on Business and Audit Practice and the Implications for University Accounting Education” International Journal of Enterprise Information Systems 3(4), 2007, pp. 1-21.
2006:
Arnold, V., N. Clark, P.A. Collier, S.A. Leech, and S.G. Sutton. “The Differential Use and Effect of Knowledge-Based System Explanations in Novice and Expert Judgment Decisions” MIS Quarterly 30(1) 2006, pp. 79-97.
Guan, L., S.G. Sutton, J. Chang, and V. Arnold. “Further Evidence on Shareholder Wealth Effects for Announcements of Newly Created CIO Positions.” DATABASE of Advances in Information Systems 37(2,3), 2006, pp. 176-191.
Kuhn, J.R. and S.G. Sutton. “Learning from WorldCom: Implications for Fraud Detection through Continuous Assurance.” Journal of Emerging Technologies in Accounting 3, 2006, pp 61-80.
Sutton, S.G. “Extended-Enterprise Systems Impact on Enterprise Risk Management” Journal of Enterprise Information Management 19(1) 2006, pp 97-114.
Sutton, S.G. “Enterprise systems and the re-shaping of accounting systems: A call for research” International Journal of Accounting Information Systems 7(1) 2006, 1-6.
2005:
Arnold, V., N. Clark, P.A. Collier, S.A. Leech, and S.G. Sutton. “Using Knowledge Based Systems to Promote Judgment Consistency in Multi-Cultural Firm Environments.” Journal of Emerging Technologies in Accounting 2, 2005, pp. 33-59.
Sutton, S.G. and V. Arnold. “The Sarbanes-Oxley Act and the Changing Role of the CIO and the IT Function.” International Journal of Business Information Systems 1(1/2) 2005, pp. 118-128.
Editorials:
• Sutton, S.G. 2005. “The Role of AIS Research in Guiding Practice” International Journal of Accounting Information Systems 6(1) 1-4.
2004:
Arnold, V., P.A. Collier, S.A. Leech, and S.G. Sutton. “The Impact of Intelligent Decision Aids on Experienced and Novice Decision Makers’ Judgments.” Accounting and Finance, March 2004, pp. 1-26.
Smedley, G. and S.G. Sutton. “Explanation Provision in Knowledge-Based Systems: A Theory Driven Approach for Knowledge Transfer Designs” Journal of Emerging Technologies in Accounting 1, 2004, pp. 41-61.
Arnold, V., N. Clark, P.A. Collier, S.A. Leech, and S.G. Sutton. “Explanation Provision and Use in an Intelligent Decision Aid.” International Journal of Intelligent Systems in Accounting Finance and Management 12(1), March 2004, pp. 5-27.
Editorials:
• Sutton, S.G. 2004. “Editor’s comments: Rediscovering our IS roots” International Journal of Accounting Information Systems 5(1) 1-4.
• Sutton, S.G. 2004. “Editor’s comments: The role of (and need for) theory in AIS research” International Journal of Accounting Information Systems 5(3): pp. 281-284.
2003:
Wilkinson, B., V. Arnold, and S.G. Sutton. “Understanding The Enculteration Processes of the Major Accountancy Firms.” Accounting and the Public Interest 4, 2003, pp. 58-79.
Sutton, S.G. and C. Hampton. “Risk Assessment in an Extended Enterprise Environment: Re-Defining the Audit Model.” International Journal of Accounting Information Systems 4(1), April, 2003, pp. 57-74. (ECAIS Keynote Address).
2002:
Masselli, J. R. Ricketts, V. Arnold, and S.G. Sutton. “The Impact of Embedded Intelligent Agents on Tax Compliance Decisions.” Journal of the American Tax Association, Fall, 2002, pp. 60-78.
Lala, V., V. Arnold, S.G. Sutton, L. Guan. “The Impact of Varying Levels of Electronic Commerce Assurance on the Purchasing Behavior of Consumers.” International Journal of Accounting Information Systems 3(4), December, 2002, pp. 237-253. (Special Issue guest edited by C. Dunn and S. Grabski.)
Cullinan, C.P. and S.G. Sutton. “Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes’ Decreased Likelihood of Detecting Fraud.” Critical Perspectives on Accounting 13, May, 2002, pp. 297-310.
Leech, S.A. and S.G. Sutton. “Knowledge Management Issues in Practice: Opportunities for Research.” International Journal of Accounting Information Systems 3(2), August, 2002, pp. 69-74. (Introduction to Special Issue on Knowledge Management)
2001:
Khazanchi, D. and S.G. Sutton. “Electronic Commerce Assurance Services: A Framework and Implications.” Journal of the Association for Information Systems 1(11): pp. 1-54.
Hunton, J.E., T. Benford, V. Arnold, and S.G. Sutton. “The Impact of Electronic Commerce Assurance on Financial Analysts’ Earnings Forecasts and Stock Price Estimates.” Auditing: A Journal of Practice & Theory, Supplement, 2001, pp. 5-22.
Arnold, V., P.A. Collier, S.A. Leech, and S.G. Sutton. “The Impact of Political Pressure on Novice Decision Makers: Are Auditors Qualified to Make Going Concern Judgements?” Critical Perspectives on Accounting, June, 2001, pp. 323-338.
Arnold, V. and S.G. Sutton. “The Future of Behavioral Accounting (Information Systems) Research.” Advances in Accounting Behavioral Research, Vol. 4, 2001, pp. 141-154 (invited perspective on the future of behavioural AIS research).
Arnold, V., N. Clark, P.A. Collier, S.A. Leech, and S.G. Sutton. “Unveiling the ‘Black Box’ of Human-Computer Interaction: The Need for Replay Process Tracing Capability.” Advances in Accounting Behavioral Research, Vol. 4, 2001, pp. 381-405.
Havelka, D., S.G. Sutton, and V. Arnold. “Information Systems Quality Assurance: The Effect of Users’ Experiences on Quality Factor Perceptions.” Review of Business Information Systems, Spring, 2001, pp. 49-62.
2000:
Arnold, V., S.G. Sutton, S.C. Hayne and C.A.P. Smith. “Group Decision Making: The Impact of Opportunity-Cost Time Pressure and Group Support Systems.” Behavioral Research in Accounting, Vol. 12, 2000, pp. 69-96..
Arnold, V., J.C. Lampe, J. Masselli, and S.G. Sutton. “An Analysis of the Market for Systems Reliability Assurance Services.” Journal of Information Systems, Supplement, 2000, pp. 65-82.
Arnold, V., J.C. Lampe, J. Masselli, and S.G. Sutton. “Reply: An Analysis of the Market for Systems Reliability Assurance Services.” Journal of Information Systems, Supplement, 2000, pp. 91-96.
O’Donnell, E., V. Arnold, and S.G. Sutton. “An Analysis of the Group Dynamics Surrounding Internal Control Assessment in IS Audit and Assurance Domains.” Journal of Information Systems, Supplement, 2000, pp. 97-116.
O’Donnell, E., V. Arnold, and S.G. Sutton. “Reply: An Analysis of the Group Dynamics Surrounding Internal Control Assessment in IS Audit and Assurance Domains.” Journal of Information Systems, Supplement, 2000, pp. 127-132.
Arnold, V., P.A. Collier, S.A. Leech, and S.G. Sutton. “The Effect of Experience and Complexity on Order and Recency Bias in Decision-Making by Professional Accountants.” Accounting & Finance, July, 2000, pp. 109-134.
Sutton, S.G. “Where Have All the Leaders Gone?” Advances in Accounting Behavioral Research, Vol. 3, 2000, pp. 3-12. (invited perspective on behavioral accounting research).
Sutton, S.G. “Information Systems Reliability Assurance: The Inherent Difficulty in Structured Analysis of Dynamic Processes.” Accounting Forum, December, 2000, pp. 422-428 (invited perspective on systems reliability assurance).
Sutton, S.G. “The Changing Face of Accounting and the Driving Force of Advanced Information Technologies.” International Journal of Accounting Information Systems, Vol. 1, No. 1, 2000, 1-8.
Arnold, V., J.C. Lampe, and S.G. Sutton. “Creating an Ethically Driven Organization: A Model for Fostering an Epidemic of Moral Intensity.” Advances in Accounting Behavioral Research, Vol. 3, 2000, pp. 201-224.
1999:
Lampe, J.C., W.J. Conover, D. Bline, and S.G. Sutton. “Uses and Misuses of Cronbach’s Alpha: Implications for Behavioral Researchers.” Advances in Accounting Behavioral Research, Vol. 2, 1999, pp. 283-307.
Sutton, S.G., V. Arnold and T.D. Arnold. “An Integrative Framework for Analysis of the Ethical Issues Surrounding Information Technology Integration by the Audit Profession.” Research on Accounting Ethics, Volume V, 1999, pp. 21-36.
Arnold, V., J.C. Lampe, and S.G. Sutton “Understanding the Factors Underlying Ethical Organizations: Enabling Continuous Ethical Improvement.” Journal of Applied Business Research, Volume 15, No. 3 (Summer), 1999, pp. 1-20.
Arnold, V., P. McKenzie, S.G. Sutton. "Instructional Case: Sylvania Circle Bank." Journal of Accounting Case Research, Volume 5, No. 1, 1999, pp. 153-161.
1998:
Havelka, D., S.G. Sutton, and V. Arnold. “A Methodology for Developing Measurement Criteria for Assurance Services: An Application in Information Systems Assurance.” Auditing: A Journal of Practice and Theory, Vol. 17 (Supplement), 1998, pp. 73-92.
Sutton, S.G., V. Arnold and D. Havelka. “Reply: A Methodology for Developing Measurement Criteria for Assurance Services: An Application in Information Systems Assurance.” Auditing: A Journal of Practice and Theory, Vol. 17 (Supplement), 1998, pp. 103-108.
Sutton, S.G. and V. Arnold. “Toward a Framework for a Corporate Single Audit: Meeting Financial Statement Users’ Needs.” Critical Perspectives on Accounting, Volume 9, 1998, pp. 177-191.
Sutton, S.G. and V. Arnold. “Deconstructing Economic Stakeholder Theories or Is Might Really Right?” Critical Perspectives on Accounting, Volume 9, 1998, pp. 251-260.
Arnold, V. and S.G. Sutton. “The Theory of Technology Dominance: Understanding The Impact Of Intelligent Decision Aids On Decision Makers’ Judgments.” Advances in Accounting Behavioral Research, Volume 1, 1998, pp. 175-194.
Hayne, S.C., C.A.P. Smith, V. Arnold, and S.G. Sutton “An Investigation of the Effect of Computerized Support Systems on Managerial Group Decision Making Under Time Pressure.” Advances in Management Accounting, Volume 6, 1998, pp. 17-38.
Lampe, J.C. and S.G. Sutton “Developing Management Control Systems for Knowledge Workers: An Examination of the Internal Audit Function.” Advances in Accounting Behavioral Research, Volume 1, 1998, pp. 61-84.
Sutton, S.G., T.D. Arnold, and V. Arnold. "Teleological Foundations for the Ethical Development of Expert Systems: A Note on Act vs. Rule-Based Reasoning." Accounting Forum, Vol. 21, No. 3-4, 1998, pp. 463-474. (Special issue on ethics in accounting.)
1997:
Arnold, V., J.C. Lampe and S.G. Sutton. "Instructional Case Using the NAARS Database: Resolving Revenue Recognition Issues at Carefree Enterprises." Issues in Accounting Education, Spring, 1997, pp. 99-112.
Smith, C.A.P., V. Arnold, and S.G. Sutton. "The Impact of Time Pressure on Decision-Making For Choice and Judgment Tasks: Implications For Audit Planning.” Accounting and Business Review, July, 1997, pp. 365-383.
Arnold, T.D., V. Arnold, and S.G. Sutton. "Toward a Philosophical Foundation For Ethical Development of Audit Expert Systems: A Contractarian Approach." Research on Accounting Ethics, Volume 3, 1997, pp. 211-232.
Sutton, S.G., C.A.P. Smith, V. Arnold, and S.C. Hayne. “Audit Group Decision-Making: The Impact of Time Pressure and GSS.” AudIT, August, 1997, pp. 18-21.
Roohani, S. and S.G. Sutton. “A User’s Approach to Constructing the Business Reporting Model: An Internet-Based Research Case.” Review of Accounting Information Systems, Spring, 1997, pp. 95-111.
Arnold, V. and S.G. Sutton. “Opportunities for Research on the Use of Technology to Mitigate Environmental Influences on Individual Judgments.” Advances in Accounting Information Systems, Volume 5, 1997, pp. 281-298.
Lampe, J.C. and S.G. Sutton. “Performance Measures to Improve Internal Audit Productivity and Quality.” Internal Auditing, Summer, 1997, pp. 3-14.
1996:
Arnold, V. and S.G. Sutton. "Order and Recency Effects in Complex Decision Making: Implications for the Design of Audit-Oriented IDSS." Accounting Forum (Special issue on accounting information systems), Winter/Spring, 1996/97, pp. 225-250.
Roohani, S. and S.G. Sutton. “An Object-Oriented Approach To The Design Of Real-Time Accounting Information Systems.” Accounting Forum (Special issue on accounting information systems), Winter/Spring, 1996/1997, 293-310.
Sutton, S.G. “Have We Lost the Accounting In AIS? The Need for Leadership in a Technology Driven Accounting and Audit Environment.” Advances in Accounting Information Systems, Vol. 4, 1996. pp. 1-10.
Hayne, S.C. and S.G. Sutton. “Toward Effective Group Decision Making: Integrating Group Support Systems into the Accounting Environment.” Advances in Accounting Information Systems, Vol. 4, 1996. pp. 279-304.
1995:
Sutton, S.G., R. Young, and P. McKenzie. "An Analysis of Potential Legal Liability Incurred Through Audit Expert Systems." International Journal of Intelligent Systems in Accounting, Finance, & Management, September, 1995, pp. 191-204.
Sutton, S.G., V. Arnold, and T. Arnold. "Toward an Understanding of the Philosophical Foundations for Ethical Development of Audit Expert Systems." Research on Accounting Ethics, Volume 1, 1995, pp. 61-74.
Arnold, V., T. Arnold, and S.G. Sutton. "On Ethical Behavior in Social, Political, and Legal Environments." Research on Accounting Ethics, Volume 1, 1995, pp. 91-96.
Arnold, V., P. McKenzie, S.G. Sutton. "Instructional Case: Rock Star Productions, Inc." Journal of Accounting Education, Spring, 1995, 241-257.
Sutton, S.G. and V. Arnold. " Opportunities Neglected: Foundations for Behavioral Research in Accounting Information Systems." Advances in Accounting Information Systems. Vol. 3, 1995, pp. 201-223.
Lampe, J.C. and S.G. Sutton. "Developing Performance Measurement Systems For Governmental Auditing." Public Fund Digest, Vol. 6, No.1, 1995, pp. 2-28.
1994:
Lampe, J.C. and S.G. Sutton. "Evaluating the Work of Internal Audit: A Comparison of Standards and Empirical Evidence." Accounting and Business Research, Autumn, 1994, pp. 335-348.
• Reprinted in: P. Moizer (ed.), Governance and Auditing (Edward Elgar Publishing: Northampton, MA) 2005.
Arnold, V., P. McKenzie, and S.G. Sutton. "Instructional Case: Arkansas Solar Heating Corporation." Issues in Accounting Education, Fall, 1994, pp. 353-365.
Havelka, D. and S.G. Sutton. "A Critical Success Factors Model for Selecting Audit Task Domains for Knowledge Representation." International Journal of Applied Expert Systems. Vol. 1, No. 3, 1994, pp. 181-196.
Chang, S.Y., G. Mann, and S.G. Sutton. "The Prototypic Auditor: Some Characteristics of Non-Turnover Internal and External Auditors." Accounting Enquiries, August, 1994, pp. 147-181.
1993:
Sutton, S.G. "Toward an Understanding of the Factors Affecting the Quality of the Audit Process." Decision Sciences. January/February, 1993, pp. 88-105.
Sutton, S.G. and J.R. Byington. "An Analysis of Ethical and Epistemological Issues in the Development and Implementation of Audit Expert Systems." Advances in Public Interest Accounting. Vol. V, 1993, pp. 231-244.
Sutton, S.G. "On Audit Epistemology and Auditors' Cognitive Processing: The Societal Impact of Information Technologies." Advances in Accounting Information Systems. Vol. II, 1993, pp. 1-13.
Lampe, J.C. and S.G. Sutton. "Improving Accounting Education -- An Individual Instructor Perspective." Journal of Accounting and Computers. Fall, 1993, pp. 1-22. (invited).
Simmons, C. and S.G. Sutton. "Audit Quality: An Examination of Auditor Motivation." Internal Auditing. Fall, 1993.
1992:
Freeman, R.J., D.P. Hale, D. Havelka, and S.G. Sutton. "A Symbiotic Framework for Collaborative Auditor-Computer Support." Accounting Systems Journal. Fall, 1992 pp. 41-57.
Lampe, J.C. and S.G. Sutton. "International Auditing: Cross-Cultural Impacts on Quality." Advances in International Accounting. Vol. V, 1992, pp. 213-236
Lampe, J.C. and S.G. Sutton. "An Application of Quality Circles to Measuring Bank Audit Quality." Internal Auditing. Spring, 1992, pp. 24-39.
Sutton, S.G. "Can We Research a Field We Can Not Define? Towards an Understanding of the AIS Discipline." Advances in Accounting Information Systems. Vol. I, 1992, pp. 1-13.
1991:
Sutton, S.G. and J.C. Lampe. "A Framework for Evaluating Process Quality for Audit Engagements." Accounting and Business Research. Summer, 1991, pp. 275-288.
Byington, J.R. and S.G. Sutton. "The Self-Regulating Profession: An Analysis of the Professional Monopoly Tendencies of the Audit Profession." Critical Perspectives on Accounting. December, 1991, pp. 315-330.
Lampe, J.C. and S.G. Sutton. "Integrated Productivity and Quality Measures for Internal Audit Departments." Internal Auditing. Fall, 1991, pp. 51-65.
Specht, L.B., R.C. Trotter, R. Young, and S.G. Sutton. "The Public Accounting Litigation Wars: Will Expert Systems Lead the Next Assault?" JURIMETRICS: Journal of Law, Science, and Technology. Winter, 1991, pp. 247-257.
1990:
Sutton, S.G. "Toward a Model of Alternative Knowledge Representation Selection in Accounting Domains." Journal of Information Systems. Fall, 1990, pp. 73-85.
Lampe, J.C. and S.G. Sutton. "A Matrix Approach to Evaluating Computer-Based Accounting Cases." Journal of Accounting and Computers. Fall, 1990, pp. 22-40.
Byington, J.R., S.G. Sutton, and P.H. Munter. "A Professional Monopoly's Response: Internal and External Threats to Self-Regulation." Journal of Corporate Accounting and Finance. Summer, 1990, pp. 307-316.
1980s:
Sutton, S. G. and J. C. Lampe. "Monitoring Quality in a Knowledge-Work Environment: Integrating Structured Group Processes with Decision Support Systems Design." Productivity Management Frontiers. Vol. II, 1989, pp. 365-372.
Sutton, S. G. "Educating Accountants in an Era of Specialization: A Proposed Restructuring of Masters of Accounting Programs." The Georgia Journal of Accounting. Spring, 1988, pp. 63-75.
Sutton, S. G., J. C. Lampe, and E. E. Adam, Jr. "Formulating Quality Measures in Service Industries: A Field Study in Auditing." Productivity Management Frontiers. Vol. 1, 1987, pp. 177-189.
Public Lectures:
“The Impact of Information Technology on the Future of Accounting, Auditing, and Corporate Governance Practices”, sponsored by a collaboration between Department of Accounting and Auditing, Copenhagen Business School and Foreningen af Statsautoriserede Revisorer, Copenhagen, Denmark, May, 2005.
“The Impact of Information Technology on the Future of Accounting and Auditing” 62nd Annual CPA Australia Research Lecture, Melbourne, Australia, July, 2001.
Keynote Addresses:
“Ethics in Research.” Fifth Meeting of the Network for AIS Research in the Netherlands (NAIS), Amsterdam, Netherlands, November, 2014.
“A Research Discipline with No Boundaries: 20 Years of Defining AIS.” Sixth International Conference on Enterprise Systems in Accounting, Thessaloniki, Greece, May, 2009.
“Researching AIS at the Organizational and Societal Levels: Enhancing Relevance and Importance” Fourth Asia-Pacific Research Symposium on Accounting Information Systems, Auckland, New Zealand, June, 2008.
“Navigating the Future of AIS Research Amidst the Storms Surrounding Our Research Environment.” Third Asia-Pacific Research Symposium on Accounting Information Systems, Brisbane, Australia, June, 2007.
“Theory of Technology Dominance: Reflections on the Research to Date and the Mysteries Unexplored” Third Digital Accounting Research Conference, Huelva, Spain, October, 2006.
“Implications of the U.S. Sarbanes-Oxley Act for Enterprise Systems Selection, Switching Costs, and Future Design.” Third International Conference on Enterprise Systems in Accounting, Santorini, Greece, June, 2006.
“The Impact of Extended-Enterprise Systems on Enterprise Risk Management” First International Conference on Enterprise Systems in Accounting, Thessalonika, Greece, September, 2004.
“Emerging Issues in Accounting Information Systems Research” Accounting Information Systems Educators Conference, Copper Mountain, CO, June, 2003.
“Risk Assessment in an Extended Enterprise Environment: Re-Defining the Audit of Tomorrow” European Conference on Accounting Information Systems, Copenhagen, Denmark, April, 2002.
“Financial Statement Fraud and the Public Interest: Where Do We Go From Here?” Connecticut Society of Certified Public Accountants, Bristol, CT, November, 2002. (Technically a Featured Speaker.)
Conference/Symposia Papers:
Arnold, V., P. Collier, S.A. Leech, J. Rose, and S.G. Sutton “Can Knowledge Based Systems be Designed to Mitigate Deskilling Effects ?” AAA Accounting Information Systems Mid-Year Meeting, Charleston, SC, January, 2015.
Reinking, J., V. Arnold, and S.G. Sutton. “When Less Information is More: The Alignment of Organizational Strategy with Performance Through Digital Dashboards.” AAA Accounting Information Systems Mid-Year Meeting, Charleston, SC, January, 2015.
Malaescu, I. and S.G. Sutton. “Reliance of External Auditors on Internal Audit’s Use of Continuous Audit”
• American Accounting Association Annual Meeting, Atlanta, August, 2014.
• AAA Information Systems Mid-Yr Meeting, Raleigh, NC, January, 2014. (Recipient of Best Paper Award)
• Florida Behavioral Accounting Research Conference, Miami, November, 2013.
Weisner, M. and S.G. Sutton, “When the World Isn’t Always Flat: The Impact of Psychological Distance on Auditors’ Reliance on Specialists”
• American Accounting Association Annual Meeting, Atlanta, August, 2014.
• AAA Auditing Section Mid-Yr Meeting, San Antonio, TX, January, 2014.
• SIG-ASYS Annual Pre-ICIS Workshop, Milan, Italy, December, 2013. (Recipient of Best Paper Award)
• Florida Behavioral Accounting Research Conference, Miami, November, 2013.
Arnold, V., P. Collier, S.A. Leech, J. Rose, and S.G. Sutton “Designing Knowledge Based Systems to Mitigate Deskilling Effects of Technology on Accounting Professionals” International Symposium on Accounting Information Systems, Melbourne, July, 2014. (Recipient of Best Paper Award).
Elbashir, M., S.G. Sutton, H. Mahama, and V. Arnold. “Unraveling the Paradox of ERP and Management Control Systems: The Complementarity between Business Intelligence and ERP.”
• European Accounting Association Annual Congress, Paris, May, 2013.
• Accounting and Finance Association of Australia and New Zealand Annual Meeting, Perth, July, 2013.
Mahama, H., M.Z. Elbashir, S.G. Sutton and V. Arnold. “Understanding the Agency of Automated Internal Control Processes and Continuous Auditing” International Symposium for Accounting Information Systems, Paris, France, May, 2013.
Malaescu, I. and S.G Sutton. “The Effects of Decision Aid Structural Restrictiveness on Cognitive Load, User Confidence, and Reuse Intentions.”
• American Accounting Association Annual Meeting, Anaheim, CA, August, 2013.
• International Symposium for Accounting Information Systems, Paris, France, May, 2013.
• SIG-ASYS Pre-ICIS Workshop, Orlando, FL, December, 2012.
Lee, J., M. Elbashier, H. Mahama, and S.G. Sutton. “Enablers of Top Management Team Support for Integrated Management Control Systems Innovation.” SIG-ASYS Pre-ICIS Workshop, (Recipient of the Best Paper Award), Orlando, FL, December, 2012.
Hampton, C., S.G. Sutton, V. Arnold, and D. Khazanchi. “Relationship Satisfaction in B2B E-Commerce Trading Partnerships: The Countervailing Effects of Risk and Trust.”
• American Accounting Association Annual Meeting, Washington, D.C., August, 2012.
• International Conference on Enterprise Systems, Accounting & Logistics, Chania, Greece, June, 2012.
• International Symposium on Accounting Information Systems, (Recipient of the Best Paper Award), Melbourne, June, 2012.
• Accounting and Finance Association of Australia and New Zealand Annual Meeting, Melbourne, July, 2012.
Lyubimov, A., V. Arnold, and S.G. Sutton. “Perceptions of Quality, Risk, and Legal Liability Associated with Outsourcing and Offshoring Audit Procedures.” American Accounting Association’s Audit Mid-Year Meeting, Savannah, January 2012.
Arnold, V., T. Benford, C. Hampton, and S.G. Sutton. “Enterprise Risk Management as a Strategic Governance Mechanism in IT-Enabled Transnational Supply Chains.”
• American Accounting Association Annual Meeting, Denver, August 2011.
• Accounting Association of Australia and New Zealand, Darwin, July 2011.
• International Conference on Enterprise Systems, Accounting & Logistics, Thassos Island, Greece, July 2011.
Arnold, V., T. Benford, J. Canada, and S.G. Sutton. “Enhancing Strategic Flexibility and Performance through Risk Management: The Enabling Role of IT Integration.”
• Accounting Association of Australia and New Zealand, Darwin, July 2011.
• Annual Meeting of the American Accounting Association, New York, August 2009.
• 17th World Continuous Auditing and Reporting Symposium. Thessaloniki, Greece, May 2009.
Elbashier, M., P.A. Collier, S.G. Sutton, and V. Arnold. “Examining the Impact of Business Intelligence Systems on Business Process Performance in the Public Sector.” American Accounting Association’s Information Systems Section Mid-Year Meeting, Atlanta, January, 2011.
Arnold, V., T. Benford, C. Hampton, and S.G. Sutton. “Enterprise Risk Management: Re-Conceptualizing the Role of Risk and Trust on Information Sharing in Transnational Alliances.”
• American Accounting Association’s Information Systems Section Mid-Year Meeting, Atlanta, January, 2011.
• Accounting and Finance Association of Australia and New Zealand Annual Meeting, Christchurch, NZ, July, 2010.
• International Conference on Enterprise Systems, Accounting, and Logistics. Rhodes Island, Greece, May 2010.
Arnold, V., J. Bedard, J. Phillips, and S.G. Sutton. “Do Section 404 Disclosures Affect Investors’ Perceptions of Information Systems Reliability and Stock Price Predictions?”
• European Accounting Association Annual Congress, Rome, April, 2011.
• Association for Information Systems SIGASYS’ 2nd Annual Pre-ICIS Workshop on Accounting Information Systems, St. Louis, December, 2010.
Arnold, V., T. Benford, J. Canada, and S.G. Sutton. “Strategic Enterprise Risk Management and Supply Chain Performance: The Enabling Role of Information Technology.” Association for Information Systems SIGASYS’ 2nd Annual Pre-ICIS Workshop on Accounting Information Systems, St. Louis, December, 2010.
Chen, J., V. Arnold and S.G. Sutton. “An Experimental Examination of the Impact of Voluntary Web Disclosure of Environmental Information on Litigation Awards.” American Accounting Association Annual Meeting, San Francisco, August, 2010.
Arnold, V., J.C. Bedard, J. Phillips, and S.G. Sutton. “The Impact of Information Tagging in the MD&A on Investor Decision Making: Implications for XBRL.”
• European Accounting Association Annual Congress, Istanbul, May 2010.
• Information Systems & Strategic and Emerging Technologies Sections of the AAA Joint Mid-Year Meeting, St. Petersburg, FL, January 2010.
• Annual Meeting of the American Accounting Association, New York, August 2009.
• Annual Meeting of the Accounting Association of Australia and New Zealand, Adelaide, July 2009.
• Accounting Behavior and Organizations Section of the AAA Mid-Year Meeting, Seattle, October 2009.
Arnold, V., C. Hampton, D. Khazanchi, and S.G. Sutton. “Managing Risk in Interorganizational Relationships: Factors Influencing the Desirability of E-Commerce Assurance.”
• Annual Meeting of the American Accounting Association, New York, August 2009.
• Annual Meeting of the Accounting Association of Australia and New Zealand, Adelaide, July 2009. (Recipient of the Best Paper Award for the Managerial Accounting Stream.)
Arnold, V., J.C. Bedard, J. Phillips, and S.G. Sutton. “Enhancing the MD&A for Professional and Non-Professional Investors.” Annual Meeting of the American Accounting Association, New York, August 2009.
Arnold, V., T. Benford, C. Hampton, and S.G. Sutton. “Competing Pressures of Risk and Absorptive Capacity Potential on Commitment and Information Sharing in Global Supply Chains.”
• International Conference on Enterprise Systems, Accounting, and Logistics. Thessaloniki, Greece, May 2009. (Recipient of the Best Paper Award.)
• Asia-Pacific Research Symposium on Accounting Information Systems, Melbourne, Australia, June 2009
Sutton, S.G., V. Arnold, J. Bedard and J. Phillips. “The Impact of Risk on Investor Decision Processes and Outcomes in the Post-SOX Environment.” AAA Accounting, Behavioral and Organizations Section Research Conference. Providence, October, 2008.
Elbashir, M., P.A. Collier, S.G. Sutton, M. Davern, and S.A. Leech. “Organizational Assimilation Of Strategic Information Systems: Toward A Comprehensive Model”
• Annual Meeting of the American Accounting Association, Anaheim, CA, August, 2008.
• Fourth Asia-Pacific Research Symposium on Accounting Information Systems, Auckland, New Zealand, June, 2008.
Hageman, A.M., V. Arnold, and S.G. Sutton. “The Use of Impression Management Techniques to Promote ‘Starve the Beast’ Policies.” Annual Meeting of the American Accounting Association, Anaheim, CA, August, 2008.
Arnold, V., T. Benford. J. Canada, and S.G. Sutton. “The Role of Enterprise Risk Management and Organizational Strategic Flexibility in Easing New Regulatory Compliance.”
• Mid-Year Meeting of the Information Systems Section of the AAA., Charleston, SC, January, 2009.
• International Conference on Enterprise Systems, Accounting and Logistics, Crete, Greece, July, 2008.
• Fourth Asia-Pacific Research Symposium on Accounting Information Systems, Auckland, New Zealand, June, 2008.
Elbashir, M., P.A. Collier, and S.G. Sutton. “Business Intelligence Systems Use to Leverage Enterprise-Wide Accounting Information in Shared Data Environments” International Conference on Enterprise Systems, Accounting and Logistics, Crete, Greece, July, 2008.
Hageman, A.M., V. Arnold, and S.G. Sutton. “Understanding the Philosophical and Theoretical Bases for 25 Years of U.S. Tax Policy.”
• American Accounting Association Annual Meeting, Chicago, August, 2007
• European Accounting Association Annual Congress, Lisbon, May, 2007.
Canada, J., J.R. Kuhn, Jr., and S.G. Sutton. “The Pervasive Nature of IT Controls: An Examination of Material Weaknesses in IT Controls and Audit Fees.”
• American Accounting Association Annual Meeting, Chicago, August, 2007
• Mid-Year Meeting of the Information Systems Section of the AAA, January, 2007.
Canada, J., J.R. Kuhn, Jr., and S.G. Sutton. “Accidentally in the Public Interest: The Perfect Storm that Yielded the Sarbanes-Oxley Act.”
• American Accounting Association Annual Meeting, Chicago, August, 2007
• European Accounting Association Annual Congress, Lisbon, May, 2007.
McCall, H., V. Arnold, and S.G. Sutton. “Use of Knowledge Management Systems and the Impact on Declarative Knowledge Acquisition.”
• Annual Meeting of the American Accounting Association, Washington DC, August, 2006
• Mid-Year Meeting of the Information Systems Section of the AAA., Scottsdale, AZ, January, 2006.
Kuhn, J.R. and S.G. Sutton. “Learning from WorldCom: Implications for Fraud Detection through Continuous Assurance.”
• Annual Meeting of the American Accounting Association (forum session), Washington DC, August, 2006.
• Tenth World Continuous Audit and Reporting Symposium, Newark, November, 2005.
Arnold, V., C. Hampton, D. Khazanchi, and S.G. Sutton. “B2B E-Commerce Assurance: The Influence of Partner Risks on Continuous Assurance Desirability & Relationship Satisfaction.”
• Annual Meeting of the American Accounting Association, San Francisco, August, 2005.
• Eighth World Continuous Audit and Reporting Symposium, Newark, November, 2004.
Smedley, G.A. and S.G. Sutton. “The Effect Of Alternative Procedural Explanation Types On Procedural Knowledge Acquisition During Knowledge-Based Systems Use”
• 2nd Asia-Pacific Research Symposium on Accounting Information Systems, Melbourne, Australia, June, 2006
• Mid-Year Meeting of the Information Systems Section of the American Accounting Association, New Orleans, January, 2005.
• Annual Meeting of the American Accounting Association, Honolulu. August 2003.
Yao, L., S.G. Sutton, and S. Chan. “Wealth Creation from Information Technology Investments: An Assessment of Firm Performance Differences Using the EVA®” Mid-Year Meeting of the Information Systems Section of the American Accounting Association, New Orleans, January, 2005. (Forum Paper).
Arnold, V., C. Hampton, D. Khazanchi, and S.G. Sutton. “Risk Analysis in an Extended Enterprise Environment: Identification of Key Risk Factors in B2B E-Commerce Relationships”
• CABIT Symposium on Cultivating and Securing the Information Supply Chain, Phoenix, September, 2006.
• American Accounting Association Annual Meeting, Orlando, August, 2004
• University of Waterloo Symposium on Information Systems Assurance, Toronto, October/November 2003.
Arnold, V., N. Clark, P.A. Collier, S.A. Leech, and S.G. Sutton. “Using Knowledge Based Systems to Promote Judgment Consistency in Multi-Cultural Firm Environments.”
• American Accounting Association Annual Meeting, Orlando, August 2004.
• European Accounting Association Annual Congress, Prague, Czech Republic, April 2004.
Guan, L., S.G. Sutton, J. Chang, and V. Arnold. “Further Evidence on Shareholder Wealth Effects for Announcements of Newly Created CIO Positions.” Eleventh Annual Accounting Information Systems Research Symposium, Phoenix, February 2004.
Arnold, V., N. Clark, P.A. Collier, S.A. Leech, and S.G. Sutton. “The Differential Use and Effect of Knowledge-Based System Explanations in Novice and Expert Judgment Decisions” Annual Meeting of the American Accounting Association, Honolulu. August 2003.
Smedley, G.A. and S.G. Sutton. “Explanation Provision In Knowledge-Based Systems: A Theory Driven Approach For Knowledge Transfer Designs” Tenth Annual Accounting Information Systems Research Symposium, Scottsdale, AZ. February 2003.
Cullinan, C., S.G. Sutton, and V. Arnold. “Technology Monoculture: ERPs, ‘Techno-process diversity’ and the Threat to the IT Ecosystem.” Critical Perspectives on Accounting Symposium, New York. April 2002.
Lala, V., V. Arnold, S.G. Sutton, L. Guan. “The Impact of Varying Levels of Electronic Commerce Assurance on the Purchasing Behavior of Consumers.”
• Accounting, Behavior and Organizations Section of the AAA Mid-Year Meeting, St. Louis. October, 2001.
• International Research Symposium on Accounting Information Systems, New Orleans. December 2001.
Arnold, V., P.A. Collier, S.A. Leech, and S.G. Sutton. “The Impact of Intelligent Decision Aids on Expert and Novice Decision Makers’ Judgments.” Accounting, Behavior and Organizations Section of the AAA Mid-Year Meeting, St. Louis. October, 2001.
Wilkinson, B., V. Arnold, and S.G. Sutton. “The Enculteration Processes of the Big Five Accounting Firms.”
• Accounting, Behavior and Organizations Section of the AAA Mid-Year Meeting, Chicago. October, 2000.
• Annual Meeting of the American Accounting Association (forum), Atlanta. August 2001.
Masselli, J. R. Ricketts, V. Arnold, and S.G. Sutton. “The Impact of Embedded Intelligent Agents on Tax Compliance Decisions.”
• Accounting, Behavior and Organizations Section of the AAA Mid-Year Meeting, Chicago, October, 2000.
• American Accounting Association National Meeting, Philadelphia. August 2000.
• European Conference on Accounting Information Systems, Munich, Germany. March, 2000.
• Northeast Region of the American Accounting Association Annual Meeting, Boston, April, 2000.
Arnold, V., P.A. Collier, S.A. Leech, and S.G. Sutton. “The Effect of Experience on Order and Recency Bias in Decision-Making by Professional Accountants.” Mid-Year Conference of the Auditing Section of the AAA, Newport, CA, January, 2000.
Arnold, V., J.C. Lampe, J. Masselli, and S.G. Sutton. “An Analysis of the Market for Systems Reliability Assurance Services.” University of Waterloo Symposium on Information Systems Assurance, Toronto, October, 1999.
O’Donnell, E., V. Arnold, and S.G. Sutton. “An Analysis of the Group Dynamics Surrounding Internal Control Assessment in IS Audit and Assurance Domains.” University of Waterloo Symposium on Information Systems Assurance, Toronto, October, 1999.
Arnold, V., P.A. Collier, S.A. Leech, and S.G. Sutton. “The Impact of Intelligent Decision Aids on Experienced and Novice Decision Makers’ Judgments.”
• Mid-Year Conference of the Auditing Section of the AAA, Atlanta. January, 1999.
• International Symposium on Audit Research, Redondo Beach, CA. June, 1999.
• Annual Meeting of the Accounting Association of Australia & New Zealand, Cairns. July, 1999.
• National Meeting of the American Accounting Association, San Diego. August, 1999.
Sutton, S.G., V. Arnold, and J.E. Hunton. “The Death and Dying of Originality in the Workplace: A Critical View of Enterprise Resource Planning Systems’ Impact on Workers and the Work Environment.” Critical Perspectives on Accounting Symposium, New York, April, 1999.
Cullinan, C.P. and S.G. Sutton. “Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes’ Decreased Likelihood of Detecting Fraud.” Critical Perspectives on Accounting Symposium, New York, April, 1999.
Arnold, V. and S.G. Sutton. “A Neo-Weberian Perspective On Assurance Services: An Analysis Of Information Systems Assurance.” Critical Perspectives on Accounting Symposium, New York, April, 1999.
Arnold, V., P.A. Collier, S.A. Leech, and S.G. Sutton. “The Impact of Political Pressure on Novice Decision Makers: Are Auditors Qualified to Make Going Concern Judgements?” Critical Perspectives on Accounting Symposium, New York, April, 1999.
Lampe, J.C., W.J. Conover, D. Bline, and S.G. Sutton. “Uses and Misuses of Cronbach’s Alpha: Implications for Behavioral Researchers.”
• Annual Meeting of the Accounting Association of Australia & New Zealand, Cairns. July, 1999.
• National Meeting of the American Accounting Association (forum), San Diego. August, 1999.
Havelka, D., S.G. Sutton, and V. Arnold. “A Methodology for Developing Measurement Criteria for Assurance Services: An Application in Information Systems Assurance.” American Accounting Association National Meeting, New Orleans. August 1998.
Arnold, V., J.C. Lampe, and S.G. Sutton. “Creating a Morally Driven Organization: A Model for Fostering an Epidemic of Moral Intensity.” American Accounting Association National Meeting, New Orleans. August 1998.
Arnold, V., S.G. Sutton, and J.C. Lampe “Understanding The Factors Underlying Ethical Organizations: Enabling Continuous Ethical Improvement.” American Accounting Association Professionalism and Ethics Symposium, New Orleans. August, 1998.
Arnold, V., P.A. Collier, S.A. Leech, and S.G. Sutton. “The Effect of Experience on Order and Recency Bias in Decision Making by Professional Accountants.” Accounting Association of Australia and New Zealand Annual Meeting, Adelaide. July, 1998.
Havelka, D., S.G. Sutton, and V. Arnold. “A Methodology for Developing Measurement Criteria for Assurance Services: An Application in Information Systems Assurance.” University of Waterloo Audit Symposium, Waterloo. March 1998.
Arnold, V., S.C. Hayne, C.A.P. Smith, and S.G. Sutton. “Audit Group Decision Making: The Impact of Time Pressure and Group Support Systems.” American Accounting Association National Meeting, Dallas. August 1997.
Roohani, S. and S.G. Sutton. “A User’s Approach to Constructing the Business Reporting Model: An Internet-Based Research Case.” American Accounting Association National Meeting, Dallas. August 1997.
Arnold, V., S.C. Hayne, C.A.P. Smith, and S.G. Sutton. “Audit Group Decision Making: The Impact of Time Pressure and Group Support Systems.” Annual Meeting of the Accounting Association of Australia and New Zealand Annual Meeting, Hobart, Australia. July 1997.
Havelka, D. and S.G. Sutton. "An Investigation Into the Factors Influencing the Systems Development Process: A Users' Perspective." Accounting Association of Australia and New Zealand Annual Meeting, Hobart, Australia. July 1997.
Arnold, V., S.C. Hayne, C.A.P. Smith, and S.G. Sutton. “Audit Group Decision Making: The Impact of Time Pressure and Group Support Systems.” Annual Meeting of the Canadian Academic Accounting Association, St.Johns, Newfoundland. May 1997.
Arnold, V., J.C. Lampe, and S.G. Sutton. “Creating a Morally Driven Organization: A Model for Fostering an Epidemic of Moral Intensity.” Ethics and Economic Behavior in Accounting and Taxation Conference (University of Oklahoma). April 1997.
Roohani, S. and S.G. Sutton. “A User’s Approach to Constructing the Business Reporting Model: An Internet-Based Research Case.” Mid-Year Conference of the Auditing Section of the AAA. January 1997.
Arnold, V., J.C. Lampe and S.G. Sutton. "Instructional Case Using the NAARS Database: Resolving Revenue Recognition Issues at Carefree Enterprises." Annual Meeting of the American Accounting Association. August 1996.
Sutton, S.G., V. Arnold and T.D. Arnold. “An Integrative Framework for Analysis of the Ethical Issues Surrounding Information Technology Integration by the Audit Profession.” Professionalism and Ethics Committee Symposium on Ethics Research in Accounting (Forum Paper). August 1996.
Arnold, V., S.C. Hayne, C.A.P. Smith, and S.G. Sutton. Sutton “An Investigation of the Effect of Computerized Support Systems on Group Decision Making Under Time Pressure.” Annual Meeting of the Accounting Association of Australia and New Zealand. Christchurch. July 1996.
Sutton, S.G. and V. Arnold. “Toward a Framework for a Corporate Single Audit: Meeting Financial Statement Users’ Needs.” Critical Perspectives on Accounting Symposium. April 1996.
Arnold, V., S.C. Hayne, C.A.P. Smith, and S.G. Sutton. "Audit Group Decision Making: The Impact of Time Pressure and Group Support Systems." Mid-Year Conference of the Auditing Section of the AAA. January 1996.
Sutton, S.G., T.D. Arnold, and V. Arnold. "Teleological Foundations for the Ethical Development of Expert Systems: Act vs. Rule-Based Reasoning."
• The Fourth Annual Workshop on AI/ES in Accounting, Auditing and Taxation. August 1995.
• The Third Management Control Systems Symposium. London. July, 1995.
Smith, C.A.P., V. Arnold, and S.G. Sutton. "The Impact of Time Pressure on Decision-Making For Choice and Judgment Tasks: Implications For Audit Planning." Mid-Year Meeting of the Auditing Section of the American Accounting Association. January, 1995.
Arnold, V., P. McKenzie, and S.G. Sutton. "Instructional Case: Sylvania Circle Bank." Annual Meeting of the American Accounting Association. August, 1994.
Sutton, S.G., V. Arnold, and T. Arnold. "Toward an Understanding of the Philosophical Foundations for Ethical Development of Audit Expert Systems." Ernst and Young Research on Accounting Ethics Symposium. June, 1994.
Lampe, J.C. and S.G. Sutton. "Evaluating Quality in Internal Service Organizations: An Examination of the Internal Audit Function." Canadian Academic Accounting Association. June, 1994.
Arnold, V., P. McKenzie, and S.G. Sutton. "Instructional Case: Rock Star Promotions, Inc." Western American Accounting Association. May, 1994.
Sutton, S.G. and V. Arnold. "A Framework for Behavioral Research in Accounting Information Systems." Accounting, Behavior and Organizations Section Research Symposium: Frontiers in Behavioral Research. March, 1994.
Arnold, V., P. McKenzie, and S.G. Sutton. "Instructional Case: Sylvania Circle Bank." Southwest American Accounting Association Annual Meeting. March, 1994.
Arnold, V. and S.G. Sutton. "Order and Recency Effects in Complex Decision Making: Implications for the Design of Audit-Oriented IDSS." American Accounting Association Annual Meeting. August, 1993.
Arnold, V., S.G. Sutton, G.W. Glezen, and J. Palko. "Auditor Inconsistencies in Going Concern Evidence Evaluation: Further Analysis of Audit Disclosure Judgments." Third Critical Perspectives on Accounting Symposium. April, 1993.
Byington, J.R. and S.G. Sutton. "FASB: Standard Setting Process in Trouble -- Again." Third Critical Perspectives on Accounting Symposium. April, 1993.
Arnold, V., S.G. Sutton, and P. McKenzie. "Instructional Case: Arkansas Solar Heating Corporation." Southwest American Accounting Association Annual Meeting. March, 1993.
Lampe, J.C. and S.G. Sutton. "Cross-Cultural Influences on Audit Quality: A Comparison of Pacific Rim, European, and North American Audits." Seventh International Conference on Accounting Education. October, 1992.
Young, R. and S.G. Sutton. "An Empirical Examination of the Impact of Chargeback Systems on the Use of and Satisfaction With the Information System." American Accounting Association National Meeting. August, 1992.
Lampe, J.C. and S.G. Sutton. "Measuring Internal Audit Productivity - State of the Art." Institute of Internal Auditors Conference on Measuring Audit Productivity. May, 1991.
Sutton, S.G. and J.C. Lampe. "Formulating Quality Measures in Auditing: A Structured Group Process Approach." Midwest Regional Meeting of the American Accounting Association. April, 1991.
Sutton, S.G. and J.R. Byington. "An Analysis of Ethical and Epistemological Issues in the Development and Implementation of Audit Expert Systems." Second Annual Critical Perspectives Conference. March, 1991.
Hurd, J.E. and S.G. Sutton. "Minimizing Bias During Structured Group Processes Through Utilization of a Group Decision Support System." International Conference on Productivity and Quality Research. February, 1991.
Hurd, J.E. and S.G. Sutton. "The Importance of Problem Formulation to Decision Structuring." Decision Sciences Institute Annual Meeting. November, 1990.
Hale, D.P. and S.G. Sutton. "Integrating Semantic and Temporal Dimensions into Accounting Models." American Accounting Association National Meeting. August, 1990.
Havelka, D. and S.G. Sutton. "A Critical Success Factors Model for Selecting Candidate Audit Task Domains." American Accounting Association National Meeting. August, 1990.
Byington, J.R. and S.G. Sutton. "The Self-Regulating Profession: An Analysis of the Professional Monopoly Tendencies of the Audit Profession." Critical Perspectives on Auditing Symposium. April, 1990.
Sutton, S.G. and J.C. Lampe. "Development of an Audit Engagement Quality Model." USC/DH&S Audit Judgement Symposium. February, 1990.
Hurd, J. E. and S. G. Sutton. "A Framework for an Operational Audit of the Effectiveness of the Information Technology Group." International Conference on Management of Technology. February, 1990.
Lampe, J. C. and S. G. Sutton. "Integrating Microcomputer-Based Cases Into Auditing and AIS Curricula." IBM Symposium on Integration of Computer Technology in Schools of Business. November, 1989.
Sutton, S. G. "A Contingency Model for Representing Audit Domain Knowledge." American Accounting Association National Meeting. August, 1989.
Sutton, S. G. "An Examination of Auditor Motivation For Audit Quality." Southwestern Regional American Accounting Association Annual Meeting. March, 1989.
Sutton, S. G. and J. C. Lampe. "A Structured Group Process Approach to Developing a Decision Support System for Monitoring Quality in a Knowledge-Work Environment." International Conference on Productivity Research. February, 1989.
Sutton, S. G. "A 150-Hour Specialization in Accounting Information Systems." Annual Meeting of the Federation of Schools of Accountancy. December 1988.
Lampe, J. C. and S. G. Sutton. "Integrating Advanced Systems Into the Accounting Curricula." Southwest Business Symposium. April, 1988.
Sutton, S. G., J. C. Lampe, and E. E. Adam, Jr. "Formulating Quality Measures in Service Industries: A Field Study in Auditing." International Conference on Productivity Research. February, 1987.
Lampe, J. C. and S. G. Sutton. "Microcomputer Audit Support Systems." Midwest region of the American Accounting Association Annual Meeting. 1985.
Case Sets, Chapters, Technical Reports, etc.
Arnold, V. and S.G. Sutton. “Foundations and Frameworks for AIS Research.” In Researching Accounting as an Information Systems Discipline, ed. V. Arnold and S.G. Sutton. American Accounting Association, 2002.
Sutton, S.G. and S.C. Hayne. “Judgment and Decision Making, Part III: Group Processes.” In Behavioral Accounting Research: Foundations and Frontiers, ed. S.G. Sutton and V. Arnold. American Accounting Association, 1997, pp. 134-163.
Roohani, S. and S.G. Sutton. “Adding Value to Audit Education Through the Web,” The Auditor’s Report, Summer, 1997.
Sutton, S.G. Book Review: “Process Innovation: Re-engineering Work Through Information Technology,” Accounting Forum, Winter 1996/Spring 97, pp. 402-404.
Lampe J.C. and S.G. Sutton. "Integrated Productivity and Quality Measures for Internal Audit Departments." Internal Auditing in a Total Quality Environment. Institute of Internal Auditors, 1992.
Sutton, S.G. Book Review: "Fundamentals of Database Systems, First Edition," Journal of Information Systems, Spring, 1991, pp. 102-03.
Sutton, S.G. "A Look at Conferences/Symposia and Information System Research." IS/MAS Newsletter. A semi-annual column appearing from 1989 to 1991.
SAM: A Collaborative Auditor-Computer Support System for Single Audit Management. Technical Report #89-112 (w/ R.J. Freeman and D.P. Hale). Montvale, NJ:KPMG Peat Marwick Research Foundation, 1991, 145 pages.
Columbia Climate Control -- Comprehensive Microcomputer Augmented Audit Cases (w/ J.C. Lampe). University of Missouri-Columbia Business Research Center, 1989.
Sutton, S.G. Improving the GNP BIB index. Government & Nonprofit News, Spring, 1988.
Sutton, S.G. "Approaches to defining audit quality: Can audit quality be objectively and authoritatively defined?" Paper prepared to facilitate AICPA Government Accounting and Auditing Committee. December, 1987.
Sutton, S.G. Formulating Quality Measures For Audit Engagements. Unpublished dissertation, University of Missouri-Columbia, 1987.
APSS/Ed - Audit Practice Support System (Educational Version) - Update (w/ J.C. Lampe). Price Waterhouse & Co., NY, 1986. - The text comes with 19 diskettes and provides software, data, cases and instructions for two different companies.
APSS/Ed - Audit Practice Support System (Educational Version) (w/ J.C. Lampe). Price Waterhouse & Co., NY, 1984. - The text comes with 13 diskettes and provides software, data, cases and instructions for two different companies.
Professional Programs Presented:
Research Workshop: University of Technology Sydney’s 41st Distinguished International Visitors Lecture Series, “The Interrelationship Between IT and Management Control Systems”, July, 2012. (Co-presenter with V. Arnold).
Panel Session: “IT outsourcing – what is needed for success?” American Accounting Association Annual Meeting, Denver, August 2011. (Presenter).
Panel Session: “Update From the Field: Conducting Business Relevant Academic Research in AIS” American Accounting Association’s Information Systems Section New Scholars Consortium, Atlanta, January, 2011. (Moderator and Coordinator).
Panel Session: “Next generation thinking in information security” American Accounting Association Annual Meeting, New York, August 2009. (Presenter)
Panel Session: “Implications from the SEC Pozen Committee” American Accounting Association Annual Meeting, New York, August 2009. (Moderator and Coordinator).
Research Session: “Advanced Research Methods: Grounded Theory”, KPMG Ph.D. Project Accounting Conference, New York, August, 2009. (Co-presented with V. Arnold).
Panel Session: “Next Generation Continuous Auditing Research”, 17th World Continuous Auditing & Reporting Symposium, Thessaloniki, Greece, May, 2009. (Presenter).
Panel Session: “Challenges and Opportunities for AIS and the IS Section”, Information Systems Section Mid-Year Meeting, Charleston, SC, January, 2009. (Presenter).
Panel Session: “Continuous Reporting: How Are We Going To Implement This into Companies and Societies, and What Might Be The Initial and Long-Term Implications”, Rutgers University Continuous Reporting Symposium, Newark, NJ, September, 2007. (Presenter).
CPE Session: “Research on Emerging Technologies in Accounting”, American Accounting Association Annual Meeting, San Francisco, CA, August, 2005. (Presenter).
Research Seminar: “Seminar in Accounting Information Systems (AIS) Research”, Copenhagen Business School, Copenhagen, Denmark, May 9-10, 2005. (Co-presented with V. Arnold).
Teaching Seminar: “Teaching Accounting Information Systems with a Business Process and Enterprise Risk Focus”, Copenhagen Business School, Copenhagen, Denmark, May 13, 2005.
CPE Session: “The Impact of Extended-Enterprise Systems on Assurance and Business Practice: Implications for Accounting Education” International Conference on Enterprise Systems in Accounting, Thessalonika, Greece, September, 2004. (Invited and sponsored by a European Union grant for enhancement of university education in Greece.)
Panel Session: “Using Electronic Downloads and Web Citations to Judge Research” Annual Meeting of the American Accounting Association, Orlando, August, 2004.
Panel Session: “The Future of Accounting Information Systems Research” Eleventh Accounting Information Systems Research Symposium, Phoenix, February, 2004.
Doctoral Consortium: “Developing a Long-Term Plan for Research: Perspectives from the editor of the International Journal of Accounting Information Systems.” IS Section of the AAA Doctoral Consortium, San Diego, January, 2003.
Panel Session: “Future Directions in Accounting Information Systems Research: an IJAIS Perspective” AAA IS Section Mid-Year Meeting, San Diego, January, 2003.
CPE Session: The Impact of Technology on Accounting Practice & Research: Accounting Information Systems Research, Accounting Association of Australia & New Zealand Annual Meeting, Perth, July 2002. (Co-presented with V. Arnold & S.A. Leech).
Invited Presentation: Cutting Edge Research: Managerial and Information Systems, The Ph.D Project—Accounting Doctoral Students Association Conference. Atlanta, August 2001. (Presenter).
Invited Presentation: Cutting Edge Research: Field Study Methodologies, The Ph.D Project—Accounting Doctoral Students Association Conference. Atlanta, August 2001. (Presenter).
Invited Presentation: Research Roundtables: Accounting Information Systems, The Ph.D Project—Accounting Doctoral Students Association Conference. Atlanta, August 2001. (Co-Group Leader).
CPE Session: The Impact of Enterprise Resource Planning (ERP) and E-Commerce on Assurance and Business Practice: Implications for Audit Education, Annual Mid-Year Meeting of the Auditing Section of the AAA. Houston, January 2001. (Co-Presenter)
Panel Session: How to Get Your AIS Research Papers Published?, European Conference on Accounting Information Systems, Munich, March 2000. (Presenter).
Panel Session: Integrating Enterprise Resource Planning Systems into the Accounting Curriculum, National Meeting of the American Accounting Association, San Diego, August, 1999. (Presenter).
Panel Session: Editors’ Discussion on the Future of Accounting Information Systems Research, AIS Research Symposium, Phoenix, February, 1999. (Presenter).
Panel Session: The Use of the Web in Teaching: New Opportunities and Challenges. Northeast Region of the American Accounting Association’s Annual Meeting, Binghamton, NY, April, 1997. (Presenter).
Research Seminar: “Seminar in Behavioural Accounting Research”, Department of Accounting & Finance, University of Tasmania, (co-presented with Vicky Arnold), July, 1996.
Panel Session: Is There a Future for Research in Accounting Information Systems? AIS Research Symposium, Phoenix, February, 1995. (Presenter).
Workshop: Using Cases to Teach the Accounting Information Systems Course. Southwest American Accounting Association Meeting, Dallas, March, 1994. (Presenter).
Panel Session: Research Directions in Expert Systems: Editors' Perspectives. Southwest Regional American Accounting Association Meeting, Dallas, March, 1994. (Presenter).
Panel Session: Editors Panel: Research Directions in Accounting Information Systems. AIS Research Symposium, Phoenix, February, 1994. (Presenter).
Panel Session: Accounting Information Systems: Future Research Directions. Southwest Regional American Accounting Association Meeting, San Antonio, March, 1992. (Presenter).
Panel Session: Research Opportunities in Accounting Information Systems. Western Regional American Accounting Association Meeting, Scottsdale, AZ, May, 1991. (Presenter).
Workshop: Integrating Information Technology (IT) Across the Accounting Curriculum. Southwest American Accounting Association Meeting, New Orleans, March, 1991. (Chair/Coordinator).
Workshop: Audit Practice Support System - Educational Version, Mid-Atlantic American Accounting Association Regional Meeting, Washington D.C., April, 1985. (Co-presenter).
Workshop: Audit Practice Support Systems and the Microcomputer, Western Regional American Accounting Association Meeting, San Diego, May, 1985. (Co-presenter).
Invited Workshops and Colloquia:
University of Florida, workshop on re-designing knowledge based systems to mitigate deskilling effects on accounting professionals. 2014.
North Carolina State University, workshop on re-designing knowledge based systems to mitigate deskilling effects on accounting professionals. 2014.
New England Behavioral Accounting Research Symposium (Hosted by Bentley University), workshop on re-designing knowledge based systems to mitigate deskilling effects on accounting professionals (with V. Arnold). 2014.
Brigham Young University, workshop on the role of digital dashboards in strategically aligning managers’ goals with organizational goals and objectives. 2014.
Monash University, workshop on the effects of physical distance on auditors’ reliance on a the use of a management appointed specialist, 2014.
University of Missouri-Kansas City Bloch School workshop on the role of digital dashboards in strategically aligning managers’ goals with organizational goals and objectives. 2014.
Australia National University, workshop on the complementary relationship between ERP and BI systems in supporting management control systems and organizational performance. 2012.
University of Technology Sydney, workshop on the complementary relationship between ERP and BI systems in supporting management control systems and organizational performance. 2012.
University of Auckland, workshop on the influence of B2B e-commerce risk and trust on assurance desirability. 2011.
University of Nevada-Las Vegas, workshop on the impact of enterprise risk management and information technology on supply chain performance. 2010.
Arizona State University, workshop on the role of B2B e-commerce risk and trust on assurance desirability, 2010.
Concordia University, workshop on the role of B2B e-commerce risk and trust on assurance desirability, 2009. (w/V. Arnold).
University of Auckland, workshop on the influence of enterprise risk management on the relationship between risk and trust as managerial control processes governing information sharing in transnational relationships, 2009.
University of Melbourne, workshop on the influence of enterprise risk management on the relationship between risk and trust as managerial control processes governing information sharing in transnational relationships, 2009.
University of Southern California, workshop on the impact of enterprise risk management and information technology integration on supply chain performance, 2008.
University of South Florida, workshop on the impact of enterprise risk management and information technology integration on supply chain performance, 2008.
University of Auckland, workshop on the impact of enterprise risk management and information technology integration on supply chain performance, 2008.
University of Melbourne, workshop on the impact of enterprise risk management and organizational strategic flexibility on easing regulatory compliance, 2008 (May).
University of Missouri, workshop on the impact of enterprise risk management and organizational strategic flexibility on effective SOX 404 implementation, 2008.
University of Melbourne, workshop on the role of operational level managers knowledge and sophistication of IT infrastructure on the successful assimilation of value-chain strategic information systems, 2008 (February).
Michigan State University, workshop on the critical role of operational level managers on the assimilation of value-chain strategic information systems, 2007.
University of South Florida, workshop on management accountants and the assimilation of business intelligence software, 2007
University of Melbourne, workshop on the philosophy underlying the linkage between U.S. tax and social policy, 2007.
Washington State University, workshop on risk assessment in inter-organizational relationships, 2006.
University of Melbourne, workshop on risk assessment in inter-organizational relationships, 2005.
University of Melbourne, workshop on business partner relationship factors influence on the desirability of B2B e-commerce assurance, 2004.
University of Melbourne, workshop for Ph.D. students and junior faculty on publishing business information systems research, 2004, (w/ V. Arnold).
Rutgers University, workshop on novice and expert’s differential use of knowledge-based system explanations, 2004 (w/ V. Arnold).
University of Central Florida, workshop on novice and expert’s differential use of knowledge-based system explanations, 2004 (w/ V. Arnold).
Boston Accounting Research Colloquium (BARC), workshop on risk factors for B2B e-commerce relationships, 2003 (w/ V. Arnold).
University of Melbourne, workshop on novice and expert’s differential use of knowledge-based system explanations and the related impact on decision-making, 2003.
University of Central Florida, workshop on the impact of intelligent decision aids on the decision making of experts versus novices, 2002.
University of Melbourne, workshop on the use of structured group techniques to facilitate field research data collection, 2001.
University of Connecticut, workshop on the impact of intelligent decision aids on the decision biases of experts and novices, 2000.
University of Kansas, workshop on the impact of electronic commerce assurance on financial analysts decisions, 2000.
University of Miami, workshop on the impact of information technology on the future of accounting education and practice, 2000.
University of South Florida, workshop on the marketability of information systems reliability assurance services, 1999.
DePaul University, Ledger & Quill Distinguished Lecturer, discussed the role of information systems in accounting education and research, 1996.
New England Behavioral Accounting Research Symposium, conducted a workshop on the impact of computerized group support systems and time pressure on auditor decision making, 1996.
Griffith University (Brisbane), conducted a workshop on the impact of computerized group support systems and time pressure on auditor decision making, 1996.
Arizona State University, co-presented a workshop on the impact of computerized group support systems and time pressure on auditor decision making, 1995.
University of Utah, conducted a workshop on the impact of computerized group support systems and time pressure on managerial decision making, 1994.
University of Arkansas, conducted two workshops on opportunities for research in accounting information systems and productivity/quality measurement issues facing the internal audit profession, 1994.
Arizona State University, presented a workshop on deriving productivity and quality measures for internal audit departments, 1994.
University of South Florida, co-presented a workshop on designing intelligent decision support systems to counter heuristic biases in auditor judgment, 1993.
University of South Florida, conducted a workshop on techniques for developing productivity and quality measures in internal audit departments, 1992.
Flinders University of South Australia (Adelaide), presented a workshop on audit quality measurement issues in internal auditing, 1991.
OTHER PROFESSIONAL ACTIVITIES
Doctoral Dissertations:
Chair:
Bradley Lang, University of Central Florida, Accounting, Institutional Logics and the Use of Business Intelligence to Automate Management Control Systems, current, Chair.
Irina Malaescu, University of Central Florida, Accounting, The Use of Data Analytics and Audit Software to Support Enterprise Risk Management, current, Chair.
Martin Weisner, University of Central Florida, Accounting, Three Essays on Construal Level Effects in Accounting Decision Making, current, Chair. (Placement: Accepted June 2015 start at Monash University).
Andy Dill, University of Central Florida, Accounting, Financial Statement Fraud by Otherwise Honest and Ethical Managers: Implications of Bounded Ethicality in Assessing Management Fraud Attitudes, current, Chair. (Placement: University of Rhode Island).
Kemi Osidipe, University of Central Florida, Accounting, Interactive Data Visualization in Accounting: Impact on User Attitudes, Information Processing, and Decision-Making, 2014, Chair. (Placement: University of Nevada Las Vegas).
Clark Hampton, University of Central Florida, Accounting, The Effects of Risk and Trust on the Achievement of Sustainable Competitive Advantage from B2B E-Commerce Trading Relationships, 2011, Chair, (Recipient of [Accounting] Information Systems section of the American Accounting Association’s Outstanding Dissertation Award 2012). (Placement: University of Waterloo).
Georgia Smedley, Oklahoma State University, Accounting, The Effects of Optimization on Cognitive Skill Acquisition From Intelligent Decision Aids, 2001, Chair. (Placement: University of Nevada Las Vegas).
Douglas Havelka, Texas Tech University, Management Information Systems, Antecedents to Systems Development: Beliefs of Information Systems Specialists and Users, 1994, Co-Chair. (Placement: Miami University).
Ron Young, Texas Tech University, Accounting, An Analysis of the Effects the Method of Allocating System Costs Has on the Information System, 1992, Chair. (Placement: University of New Orleans).
Associate Supervisor:
Peter Chapman, University of Technology Sydney, Accounting, Information Technology Governance: A Theorised Association with Accounting Information Quality, current, associate supervisor.
Angela Liew, University of Auckland, Accounting, The Use and Impact of Decision Support Systems on Decision Processes: A Case Study in New Product Development, thesis handed in for external review, associate supervisor.
Poh Sun Seow, University of Melbourne, Accounting and Business Information Systems, The Impact of Decision Aid Structure on Performance, 2008, associate supervisor.
Mohammed Elbashir, University of Melbourne, Accounting and Business Information Systems, Organizational Assimilation of Business Intelligence Systems and the Business Value, 2007, associate supervisor.
Carlin Dowling, University of Melbourne, Accounting and Business Information Systems, The Effect of Audit Team Norms on Auditor Decision Aid Use, 2006, associate supervisor, (Recipient of [Accounting] Information Systems section of the American Accounting Association’s Outstanding Dissertation Award 2007).
External Examiner:
Micheal Axelsen, University of Queensland (Information Systems), 2014, External Examiner.
Acklesh Prasad, University of Queensland (Information Systems), 2010, External Examiner.
Won Gyun No, University of Waterloo (Management Sciences), 2007, External Examiner.
Mohamed I.I. Gomaa. University of Maastricht, 2005, Member of PhD Committee as an external examiner for the opposition.
Kala Saravanamuthu, University of South Australia, 2000, Member—Committee of Examiners.
External Committee Member:
Lindsay Andiola, Bentley University, Performance Feedback in the Audit Environment, current, external committee member.
Committee Member:
Jeff Reinking, University of Central Florida, The Impact of Dashboards on the Managerial Decision Making Process, 2013, committee member.
Joseph Canada, University of Central Florida, The Impact of Technology on Management Control: Taylorism, Empowerment, or Dominance? 2013, committee member.
Jillian Alderman Phillips, University of Central Florida, Three Essays Investigating the Legal Liability Implications of the Sarbanes-Oxley Act of 2002, 2010, committee member.
Charles Cho, University of Central Florida, Organizational Legitimacy and the Strategic Use of Accounting Information: Three Studies Related to Social and Environmental Disclosure, 2007, committee member.
Michael Kraten, University of Connecticut, Accounting, Negotiated Transfer Pricing: Effects of Disposition, Affect, Power and Media on Resource Allocation Decisions, 2004, committee member.
Ron Daigle, Texas Tech University, Accounting, The Demand for Continuous On-line Assurance Services, 2001, Committee member.
Brian Reithel, Texas Tech University, Management Information Systems, The Influence of Training Content on the Quality of User Developed Applications, 1992, Committee member.
Randal Stitts, Texas Tech University, Accounting, Tax Preferences, Fairness, and the Elderly: A Comparative Analysis of Tax Liabilities, 1991, Committee member.
Peter Poznanski, Texas Tech University, Accounting, The Effects of Organizational Commitment, Professional Commitment, Life Span Career Development, and Self-Monitoring on Job Satisfaction and Job Performance Among Staff Auditors, 1991, Committee member.
David Fowler, Texas Tech University, Management Information Systems, An Empirical Study of a Methodology for Designing Intelligent Tutoring Systems, 1990, Committee member.
Sherry Mills, Texas Tech University, Accounting, Effects of the Service Encounter on CPA Firm Retention, 1988, Committee member.
Professional Committees:
Sharpening Our Vision Task Force (Expanding Knowledge and Idea Generation [Research] Sub-Committee), American Accounting Association, 2012-13.
Nominations Committee, Special Interest Group on Accounting Information Systems (SIG-ASYS) of the Association for Information Systems, 2010.
2009 AAA Annual Program Committee, American Accounting Association, 2008-09 (member).
• AAA Annual Program Committee “Research Events Team”, (member).
Publications Committee, Strategic & Emerging Technologies Section of the American Accounting Association, 2006-09.
• Committee Chair, 2008-09.
President, Special Interest Group on Accounting Information Systems (SIG-ASYS) of the Association for Information Systems, 2003-2004. (Founding President and Organizing Sponsor)
Executive Committee for the Special Interest Group on Accounting Information Systems (SIG-ASYS) of the Association for Information Systems, 2003-2006.
Executive Committee for the Americas Conferences on Information Systems, Association for Information Systems, 2004-2006.
Finance Chair, 2005 Americas Conference on Information Systems (AMCIS 2005 @ Omaha), Association for Information Systems, 2003-2005.
Chair, Information Technology Interaction Committee, American Accounting Association, 2000-2001.
Immediate Past-Chair, Information Systems Section of the American Accounting Association, 1998-1999.
Executive Committee of the Information Systems Section of the American Accounting Association, 1996-1999.
Chair, Information Systems Section of the American Accounting Association, 1997-1998.
Vice-Chair Academic/Chair Elect, Information Systems/Management Advisories Services Section of the American Accounting Association, 1996-1997.
Secretary, Information Systems/Management Advisories Services Section of the American Accounting Association, 1995-96.
Treasurer, Information Systems/Management Advisories Services Section of the American Accounting Association, 1994-95.
Bylaws Committee of the Information Systems Section of the American Accounting Association, 1998-1999 (ex-officio member).
Editor Selection Committee for The Journal of Information Systems, Information Systems Section of the American Accounting Association, 1997-1998 (chair).
Editor Selection Committee for Behavioral Research in Accounting, Accounting Behavior and Organizations Section of the American Accounting Association, 1997-1998 (member).
American Accounting Association, Professionalism and Ethics Committee, 1997-1998 (member).
American Accounting Association, Notable Contribution to the Literature Screening Committee, 1996-1998 (member).
Accounting Behavior and Organizations Section of the American Accounting Association, Committee for Partnerships With Practice, 1996-97 (chair).
Information Systems / Management Advisory Services Section of the American Accounting Association, Notable Contribution to the Literature Committee, 1992-93 (member).
Information Systems / Management Advisory Services Section of the American Accounting Association section liaison to the Southwest Region, 1990-91.
Information Systems / Management Advisory Services Section of the American Accounting Association, Electronic Communications Committee, 1988-89 (member).
Federation of Schools of Accountancy, Education Committee on Specializations, 1988 (member).
University Program Reviews:
External Assessor for the Australian Research Council national assessment of University Research Quality. 2011.
External assessor team for the University of Queensland’s Research Quality Assessment of the School of Business—focus area Business Information Systems. 2007.
Consultant to the Ontario Council on Graduate Studies for the appraisal of proposed Graduate Diplomas in Information Systems Assurance and Business Information Technology at the University of Waterloo, Ontario, Canada, 2004.
University Committees/Program Assignments:
University of Central Florida, Promotion and Tenure Committee, college level, 2005-2010, 2013-2015.
• Chair (2008-09), (2013-14).
University of Central Florida, Doctoral Programs Review Committee, college level, 2010-14.
University of Central Florida, Crotty Chair in Finance Search Committee, college level, 2013-2014.
University of Central Florida, Promotion and Tenure Committee, school level, 2005-2014.
University of Central Florida, SunTrust Professorship Selection Committee, Finance Department, 2012-2013.
University of Central Florida, Promotion Committee, Finance Department, 2012-2013.
University of Central Florida, Research Committee, college level, 2006-2010.
University of Central Florida, Faculty Evaluation and Workload Committee, school level, 2005-2009.
University of Central Florida, Faculty Evaluation Advisory Committee, school level, 2008.
University of Central Florida, Strategic Planning Task Force, school level, 2008.
University of Central Florida, Research Committee, school level, 2006.
University of Connecticut, PTR Committee, department-level, 2001-2005. (Chair, 2002-2004).
University of Connecticut, MSA Committee, department-level, 2001-2005.
University of Connecticut, Global Initiatives Committee, college-wide, 2002-2005.
• Subcommittee on Homeland Security Grant Development (2002-2003)
University of Connecticut, Grant Initiatives Committee, college-wide, 2001-2002.
Oklahoma State University, Masters of Accounting Program Committee, school of accounting, 2000-2001.
Texas Tech University, E-Business Curriculum Development Committee, college-wide, 1999-2000. (Chair).
Texas Tech University, Faculty Co-ordinator for JD Edwards University Relationship Initiative, college-wide, 1999-2000.
Texas Tech University, Faculty Co-ordinator for SAP University Alliance, college-wide, 1998-1999.
Texas Tech University, Faculty Mentor for Joint MBA Program with Universidad Anahuac and program committee member, college-wide, 1999-2000.
Texas Tech University, Executive Committee, area of accounting, 1998-2000.
Texas Tech University, MSA/150 Program Committee, area of accounting, 1998-2000.
Texas Tech University, Information Technology Committee, college-wide, 1998-2000.
Texas Tech University, Tech Bank Steering Committee, college-wide (in collaboration with Plains National Bank), 1998-1999.
Texas Tech University, Scholarship Committee, area of accounting, 1998-1999.
Texas Tech University, Technology Resources Group, area of accounting, 1998-2000.
Texas Tech University, Program Advisor for Accounting Information Systems (included both the Information Systems Assurance and Accounting Information Systems Design and Control Tracks), 1998-2000.
Texas Tech University, Developed Proposals for both the Information Systems Assurance and Accounting Information Systems Design and Control concentrations within the Masters of Accountancy Degree, proposed and accepted, 1998.
Bryant College, Cultural Diversity Committee, university-wide, 1997.
Bryant College, Strategic Planning Sub-Committee on New Integrative Degree Programs, university-wide, 1997.
Bryant College, Strategic Planning Sub-Committee on the Establishment of Criteria for Research Chairs/Professorships, university-wide, 1997.
Bryant College, Accounting Advisory Board Formation and Liaison Committee (co-chair), department, 1995-96.
Bryant College, Accounting Practicum Development Committee (co-chair), department, 1995-96.
Arizona State University, Computer Services Planning Committee, university-wide, 1994-95.
Arizona State University (west campus), Business Curriculum Committee, college, 1994-95.
Arizona State University (west campus), Accounting Curriculum Committee, department, 1994-95.
Arizona State University (west campus), Personnel Committee, campus-wide, 1993-94.
Texas Tech University, Computer Action Committee, college, 1989-91.
Texas Tech University, Accounting Computer Action Committee (Chair 1989-91), department, 1987-91.
Texas Tech University, Textbook Committee, college, 1987-89.
Journal Reviewer Responsibilities:
Associate Editor, Behavioral Research in Accounting. 2011-2015.
Editor, International Journal of Accounting Information Systems. 1998-2010.
• Editor Emeritus, 2011-Present.
Editor, Advances in Accounting Information Systems. 1989 - 1998.
Guest Co-Editor, Research on Accounting Ethics. Volume 5 (Supplement), 1999.
Departmental Editor, Data Base. 1994-1999.
Associate Editor, International Conference on Information Systems. 2012.
Associate Editor, European Conference on Information Systems. 2012.
Editorial Review board, The Journal of Information Systems. 1989 - 2016.
Editorial Review board, Accounting and the Public Interest. 2000 – present.
Editorial Review board, Journal of Emerging Technologies in Accounting. 2002 – present.
Editorial Review board, Accounting & Finance. 2002-present.
Editorial Review board, Intelligent Systems in Accounting, Finance & Management. 2010 - present.
Editorial Review board, International Journal of Accounting and Information Management. 2006 – present.
Editorial Review board, Global Perspectives on Accounting Education. 2003 – present.
Editorial Review board, International Journal of Business Information Systems. 2005-present.
Editorial Review board, International Journal of Critical Accounting. 2008-present.
Editorial Review board, The Accounting Review. 2000-2002.
Editorial Review board, Behavioral Research in Accounting. 1999-2000.
Editorial Review board, Advances in Accounting Behavioral Research. 1997-2000.
Editorial Review board, The International Journal of Accounting & Business Society. (Indonesia) 1996 - present.
Ad hoc reviewer for The Accounting Review, MIS Quarterly, Decision Sciences, Management Science, Accounting Organizations & Society, Communications of the ACM, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Management Research News, International Journal of Intelligent Systems in Accounting Finance & Management, Accounting Horizons, Critical Perspectives on Accounting, Issues in Accounting Education, Advances in Accounting, Accounting Auditing and Accountability Journal, Accounting Forum, International Journal of Applied Expert Systems, and Expert Systems With Applications.
Conference/Symposia Responsibilities:
International Symposium on Accounting Information Systems, Founding Co-chair, 2010-present (sponsored by UCF, University of Tilburg, University of Melbourne).
International Conference on Enterprise Systems and Accounting, Co-chair, 2005-2014.
International Research Symposium on Accounting Information Systems, Organizing Chair, 2000-2008. (Sponsoring journal editor 2000 - 2008).
Accounting Information Systems Research Symposium, Co-chair, 1994-2007.
Asia-Pacific Research Symposium on Accounting Information Systems, conference committee and program committee, 2005-2009.
KPMG Peat Marwick Research on Accounting Ethics Symposium, Co-chair 1997.
International Conference on Enterprise Systems, Accounting, & Logistics, Scientific Committee, 2004-2013.
European Conference on Accounting Information Systems, Scientific Committee, 2001-2008.
Faculty Participant in Northeast Region of the American Accounting Association Doctoral Student Consortium, 1996-1998.
Annual Meeting of the Canadian Academic Accounting Association, 1994,1998, Reviewer.
Annual Meeting of the American Accounting Association, Information Systems Track, 1993, 1995, 1996, 1999, 2001, Public Interest Section, 1995, 1996, Auditing Section, 1996, Accounting Behavior and Organizations Section, 1996, 1997, Reviewer.
Annual Meeting of the Decision Sciences Institute, Productivity and Quality Track, 1993, Accounting Track, 1996, 1998, 1999, 2000 Reviewer.
Northeast Regional Meeting of the American Accounting Association, Information Systems Track, 1997, Reviewer.
International Conference on Information Systems, 1994, Reviewer.
Western Regional Meeting of the American Accounting Association, Audit Education Track, 1993, Reviewer.
Southwest Regional Meeting of the American Accounting Association, Auditing Track, 1988, Reviewer.
Professional and Honor Societies:
Accounting and Finance Association of Australia and New Zealand
American Accounting Association
- Accounting Information Systems Section
- Auditing Section
- Behavioral Section
- Management Accounting Section
- Public Interest Section
- Strategic and Emerging Technologies
Association for Information Systems (SIG Accounting Information Systems (SIG-ASYS))
Canadian Academic Accounting Association
Decision Sciences Institute
European Accounting Association
Formerly, Certified Public Accountant (Illinois, U.S.A.)
Beta Gamma Sigma
Beta Alpha Psi
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