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CURRENT POSITION
Rutgers University: KPMG Peat Marwick Professor of Accounting
Information Systems
Rutgers Business School - Newark & New Brunswick
Director, Rutgers Center for Accounting Research, Continuous
Auditing & Reporting Lab
EDUCATION
University of California, Los Angeles, Graduate School of
Management, Ph.D.
Major: Accounting Information Systems - Minor: Finance & Computer
Methods
Dissertation Title: Man Machine Planning Systems: A Behavioral
Examination of Interactive Decision Making, 1973.
Massachusetts Institute of Technology, Alfred P. Sloan School of
Management
M.S. in Management, Emphasis: Finance, 1969.
Catholic University of Rio de Janiero, Brazil, B.S. Electrical
Engineering, 1966.
State University of Guanabara, Brazil, B.S., Economics, 1966.
PROFESSIONAL EXPERIENCE
ACADEMIC
Rutgers University, Graduate School of Management, Professor of
Accounting Information Systems (1999-2001), Area Chair (1989, 1992),
Director of the RARC (Rutgers Accounting Research Center)
(1990-Present), Director of CARLAB (2003-Present)
University of Southern Europe - Monaco, Visiting Professor
(2001-2002)
University of Hawaii, Visiting Professor, Summer Sessions (1994,
1995)
Theseus Institute, Sophia Antipolis, France, Visiting Professor
(Fall 1993); Professor Vacataire (1993-Present)
Columbia University, Graduate School of Business, Associate
Professor of Accounting (1978-1987); Director of the Accounting
Research Center (1983-1987)
University of Southern California, Department of Accounting, School
of Business Administration, Assistant Professor of Accounting
(1974-1978)
Catholic University of Rio de Janeiro, Associate Professor
(1972-1974). Creator and Coordinator of the MBA Program (1972-1974),
Director of Rio Datacenter - 150 employees, at the time the largest
data processing center in South America (1972-1974)
PROFESSIONAL
AT&T Bell Laboratories, the Consumer Laboratories, Murray Hill,
NJ. (1985, Visiting Professor, 1986-88, MTS), (1988-Present,
Consulting Technical Manager)
KPMG Peat Marwick, Visiting Scholar, Fall 1997
Rio Light & Power, Engineer, 1966-1967
RECENT INSTITUTIONAL ACCOMPLISHMENTS:
Led the Rutgers Accounting Center's CarLab in effort with major
international organizations in changing the field of auditing to a
more continuous audit.
Led the effort to build the Accounting Systems area in Rutgers to
among the top in the nation. Rutgers AIS has been rated as number
one in the country.
Participated in the team that developed and implemented the Rutgers
Accounting Web. The primary accounting web site hosts the IMA, IIA,
AAA, AGA, FASB, GASB, and FAF. In February 1996, it was receiving
over 100,000 hits a week. This effort is leading to the formation of
a consortium aimed at having the accounting profession lead in the
evolution of technology among professions.
Led the Rutgers Accounting change team that has been moving the
Professional Accounting Program curriculum to a state-of-the-art
focus and brought wide recognition to Rutgers.
CARLAB - Coordinated and participated in state-of-the-art leading
projects on continuous audit with: Siemens, Itau Unibanco, Procter
and Gamble, MetLife with Michael Alles, Alex Kogan, and Don Warren.
RESEARCH & PUBLICATIONS
BOOKS
B20. Vasarhelyi, Miklos A., Michael G. Alles, and Katie T.
Williams. Continuous Assurance for the Now
Economy. A Thought Leadership Paper for the Institute of
Chartered Accountants in Australia. July, 2010.
B19. Vasarhelyi, Miklos, Michael Alles, Alexander
Kogan, and Donald J. Warren. Continuous Control
Monitoring. BNA Publishers, 2007.
B18.
Vasarhelyi, Miklos, and Michael Alles.
The Galileo
Disclosure Model(GDM). Version 1.0.
B17. Vasarhelyi, Miklos, E. Bonson, and Rani
Hoitash. Artificial Intelligence in Accounting
and Auditing: International Prospectives. Vol. 6. Markus
Wiener Publishers, 2005. (Part of the Rutgers Accounting Series)
B16. Vasarhelyi, Miklos, and Marilyn Greenstein.
E-Commerce: Security, Risk Management and
Controls. McGraw Hill, 2001.
B15. Vasarhelyi, Miklos, and D. O'Leary.
Artificial Intelligence in Accounting and
Auditing: Adding Value to Business. Vol. 5. Markus Wiener
Publishers, 2005. (Part of the Rutgers Accounting Series)
B14. Vasarhelyi, Miklos. Emerging Technologies in Accounting and Finance. Ed. E. Bonson. Copiadoras Bonanza, S.L., Feb. 1999.
B13.
Vasarhelyi, Miklos, and Alexander Kogan.
Artificial Intelligence in Accounting and Auditing: Towards New
Paradigms. Vol. 4. Markus Wiener Publishers, 1998. (Part of the Rutgers Accounting Series)
B12. Vasarhelyi, Miklos,
Alexander Kogan, and Ephraim Sudit. The Internet Guide for
Accountants. Prentice Hall, July 1997.
B11.
Vasarhelyi, Miklos. Artificial Intelligence and Expert Systems in Accounting and
Auditing. Vol. 3. Markus Wiener Publishers, 1994.
B10. Vasarhelyi, Miklos. Artificial Intelligence and Expert Systems in Accounting and
Auditing. Vol. 2. Markus Wiener Publishers, 1994.
B09. Vasarhelyi, Miklos. Artificial Intelligence and Expert Systems in Accounting and
Auditing. Vol. 1. Markus Wiener Publishers, 1989.
B08. Vasarhelyi, Miklos,
and W.T. Lin. Advanced Auditing.
Reading, MA: Addison Wesley, 1988.
B07. Vasarhelyi, Miklos,
and James K. Loebbecke. Microcomputers: Applications to Business
Problems. McGraw Hill, 1986.
B06. Vasarhelyi, Miklos,
Lawrence D. Brown, and John C. Gardner. Accounting Research
Directory. Markus Wiener Publishers, 1985, 1989, 1994, 1999.
B05. Vasarhelyi, Miklos, Thomas J. Francl, and
W. Thomas Lin. Planning, Budgeting, and Control for Data
Processing: How to Make Zero Base Budgeting Work for You. New York: Van Nostrand Reinhold, 1984.
B04.
Vasarhelyi, Miklos, H.
Goodman, A. Phillips, and J. Burton. Analysis and Illustrations
of Disclosures of Inflation Accounting Information. Financial
Reporting Survey 23, AICPA, 1981.
B03.
Vasarhelyi, Miklos, H. Goodman, F. Munn, and A. Phillips.
Analysis and Illustrations of Disclosures of Pension Information.
Financial Reporting Survey 22, AICPA, 1981.
B02.
Vasarhelyi, Miklos, and W.T. Lin. TREAT: Terminal Related
Educational Audit Tool. New York: Touche Ross Foundation, 1979.
B01.
Vasarhelyi, Miklos, and Theodore J. Mock. APL
for Management. Los Angeles, CA: Wiley-Becker and Hayes, 1972.
CHAPTERS IN BOOKS
C18.
Vasarhelyi, Miklos.
"Towards An Intelligent Audit: Online Reporting, Online Audit, and
Other Assurance Services." Artificial Intelligence in Accounting and
Auditing: International Prospectives. Vol. 6. Markus Wiener
Publishers, 2005. 2-14.
C17.
Vasarhelyi, Miklos. Preface.
"The Evolving Paradigms of Artificial Intelligence and Expert
Systems: An International View." By Vasarhelyi. Vol. 6. Markus Wiener
Publishers, 2005. 12-15.
C16. Vasarhelyi, Miklos, and Rani Hoitash.
"Intelligent Software Agents in Accounting: An Evolving Scenario."
The Evolving Paradigms of Artificial Intelligence and Expert
Systems: An International View. Ed. Miklos Vasarhelyi and
Alexander Kogan. Vol. 6. Markus Wiener Publishers, 2005.
C15. Vasarhelyi, Miklos, and Jia Wu.
"XBRL: A New Tool For Electronic Financial Reporting."
Business
Intelligence Techniques: A Perspective from Accounting and Finance.
(2004): 73-92.
C14. Vasarhelyi, Miklos.
Prologue.
Los Estados Financieros en Internet. By Enrique Bonson Ponte. Spain: RaMa
Publishing, 2001.
C13. Vasarhelyi, Miklos, and Dan O' Leary.
Preface.
Artificial Intelligence in Accounting and Auditing. Ed. Miklos
Vasarhelyi and Alexander Kogan. Vol. 5. Markus Wiener Publishers,
2000.
C12. Vasarhelyi, Miklos.
"Creating Value With Artificial Intelligence."
Artificial Intelligence in Accounting
and Auditing. By Miklos Vasarhelyi and Alexander Kogan. Vol. 5.
Markus Wiener Publishers, 2000.
C11. Vasarhelyi, Miklos, Banani Nandi, and Jae-Hyeon
Ahn.
"Network Demand Model and Global Internet Traffic Forecasting."
Convergence in Communications and Beyond. Ed. Miklos
Vasarhelyi, E. Bohlin, K. Brodin, and A. Lundgren. Elsevier Science
B.V., Oct. 2000.
C10. Vasarhelyi, Miklos, and David Yang.
"Expert Systems Applications in Accounting." Artificial Intelligence in
Accounting and Auditing: Using Expert Systems. Ed. Miklos
Vasarhelyi and Alexander Kogan. Vol. 4. Markus Wiener Publishers,
1998.
C09. Vasarhelyi, Miklos, and Alexander Kogan.
"Artificial Intelligence in Accounting and Auditing: Towards New
Paradigms." Artificial Intelligence in Accounting and Auditing:
Using Expert Systems. Vol. 4. Markus Wiener Publishers, 1998.
C08. Vasarhelyi, Miklos.
"Auditing: A
Day in the Life of Ivan Auditorich in the Future, A View of Future
Technology." Artificial Intelligence in Accounting and Auditing: Using Expert
Systems. Ed. Miklos Vasarhelyi. Vol. 3. Markus Wiener
Publishers, 1995.
C07. Vasarhelyi, Miklos.
"AI & ES in Accounting and Auditing: Knowledge Representation,
Accounting Applications and the Future." Artificial Intelligence in Accounting and Auditing:
Using Expert Systems. Ed. Miklos Vasarhelyi. Vol. 3. Markus
Wiener Publishers, 1995.
C06. Vasarhelyi, Miklos.
"AI & ES in
Accounting and Auditing: Progress, Regression, and New Paradigms."
Artificial
Intelligence in Accounting and Auditing: Using Expert Systems.
Ed. Miklos Vasarhelyi. Vol. 2. Markus Wiener Publishers, 1995.
C05. Vasarhelyi, Miklos, and F. B. Halper.
"The Continuous Audit of Online Systems." Artificial Intelligence in
Accounting and Auditing: Using Expert Systems. Ed. Miklos
Vasarhelyi. Vol. 2. Markus Wiener Publishers, 1995.
C04. Vasarhelyi, Miklos, F. B. Halper, and K. J. Esawa.
"The Continuous Process Audit System: A UNIX Based Auditing Tool."
Artificial Intelligence in Accounting and Auditing: Using Expert
Systems. Ed. Miklos Vasarhelyi. Vol. 2. Markus Wiener
Publishers, 1995.
C03. Vasarhelyi, Miklos.
"Intelligent Databases: A Program for Research and Development."
Artificial Intelligence in
Accounting and Auditing: Using Expert Systems. Ed. Miklos
Vasarhelyi and Fern B. Halper. Vol. 3. Markus Wiener Publishers,
Dec.
1991.
C02. Vasarhelyi, Miklos.
"Academic Research in Accounting and Auditing." Handbook of Accounting and Auditing.
Ed. Palmer Burton,
J.C.R.E., R. S. Kay, Warren Gorham, and Lamont. Chapter 48. Boston, 1981.
C01. Vasarhelyi, Miklos, and A. N. Mosich.
"Valuation of the Economic Activity: An Intuitive Approach."
Accounting for a Simplified Firm Owning Depreciable Assets:
Seventeen Essays and A Synthesis Based On A Common Case. Ed.
Sterling and Thomas. Scholars Book Co., 1980.
MAJOR REFEREED ARTICLES
M53. Vasarhelyi, Miklos. "Consequences of XBRL
Standardization on Financial Statement Data."
Journal
of Information Systems.
Forthcoming 2012.
M52.
Vasarhelyi, Miklos, and J.P. Krahel. "Digital Standard
Setting: The Inevitable Paradigm."
International Journal of
Economics and Accounting. Forthcoming 2011.
M51.
Vasarhelyi, Miklos, and David Y. Chan. "Innovation
and Practice of Continuous Auditing"
International Journal of Accounting
Information Systems. (Special Issue on Research Methods)
12, (2011) 152-160
M50.
Vasarhelyi, Miklos, Michael Alles, and Ryan Teeter. "Remote
Audit" Journal of Emerging Technologies in Accounting.
2011
M49.
Vasarhelyi, Miklos, J.P. Krahel, and Ryan Teeter.
"Audit Education and the Real Time Economy."
Issues in Accounting Education.
25.3. (2010).405-423.
M48. Mock J., Theodore, Lili Sun, Rajendra P. Srivastava, and Miklos
Vasarhelyi.
"An Evidential Reasoning Approach to Sarbanes-Oxley Mandated
Internal Control Risk Assessment." International Journal of Accounting Information
Systems 10.2. (2009).
M47. Vasarhelyi, Miklos.
"Editors
Letter: Evolving Accounting Systems Research with Business
Measurement Practice." Journal of Emerging Technologies in Accounting.
(2008).
M46. Vasarhelyi, Miklos, Michael Alles, and
Alexander Kogan. "Exploiting Comparative Advantage: A Paradigm for Value Added
Research in Accounting Information Systems." International Journal of Accounting Information Systems 9.4.
(2008): 202-215.
M45. Vasarhelyi, Miklos A. and Michael G. Alles. "The 'Now' Economy and the Traditional Accounting Reporting Model:
Opportunities and Challenges for AIS Research." International
Journal of Accounting Information Systems 9.4. (2008): 227-239.
M44. Alles, Michael, Alexander Kogan, and Miklos
Vasarhelyi.
"Putting Continuous Auditing Theory Into Practice: Lessons from Two
Pilot Implementations." Journal of Information
Systems 22.2. (2008): 195-214.
M43. Vasarhelyi, Miklos, and Michael Alles. "Reengineering Business Reporting: Creating a Test Bed for
Technology Driven Reporting." International Journal of Digital
Accounting Research 8.14. (2008): 97-135.
M42. Cong, Yu, Alexander Kogan, Miklos Vasarhelyi. "Extraction of Structure and Content From the Edgar Database: A
Template Based Approach." Journal of Emerging Technologies in
Accounting 4. (2007).
M41. Hoitash, Rani, Alexander Kogan, and Miklos
Vasarhelyi. "Peer Based Approach for Analytical Procedures."
Auditing: A Journal of Practice & Theory 25.2. Nov. 2006: 53-84.
M40. Alles, Michael, Fernando Tostes, Miklos Vasarhelyi, and Edson Luiz Riccio.
"Continuous Auditing: The USA Experience and Considerations for Its
Implementation in Brazil." RGTSI- Revista de
Gestao da Tecnologia e Sistemas de Informacao/ Journal of
Information Systems and Technology Management 3.2. (2006):
211-224.
M39. Vasarhelyi, Miklos, Rani Hoitash, Alexander
Kogan, and R. P. Srivastava.
"Measuring Information Latency."
International Journal of Digital Accounting Research
6.11.
(2006): 1-24.
M38. Alles, Michael, M. G. Brennan, Alexander Kogan,
and Miklos Vasarhelyi. "Continuous Monitoring of Business Process Controls: A Pilot
Implementation of a Continuous Auditing System at Siemens."
International Journal of Accounting Information Systems
7.2. June 2006: 137-161.
M37. Yang, David, Miklos Vasarhelyi, C. Liu, and
K. Shima. "An Empirical Study of Net Assets Disclosure, Inflation Accounting
Revisited." International Journal of Business
10.4. (2005).
M36. Bovee, Matthew, Alexander Kogan, Kay Nelson,
Rajendra P. Srivastava, and Miklos Vasarhelyi. "Financial Reporting and Auditing Agent with Net Knowledge (FRAANK)
and Extensible Business Reporting Language (XBRL)." Journal of Information
Systems 19.1. (2005): 19-41.
M35. Debreceny, R., S. Trabelsi, A. Chandra, J. Cheh,
D. Janvrin, G. Trites, and Miklos Vasarhelyi. "Financial Reporting in XBRL on the SEC's EDGAR System: A Critique
and Evaluation." Journal of Information Systems 19.2. (2005).
M34. Alles, Michael, Alexander Kogan, and Miklos
Vasarhelyi.
"Restoring Auditor Credibility: Territory Monitoring and Logging of
Continuous Assurance Systems." International Journal
of Accounting Information Systems 5.2. (2005): 183-202.
M33. Alles, Michael, Alexander Kogan, and Miklos
Vasarhelyi.
"Implications of Section 201 of the Sarbanes-Oxley Act: The Role of
the Audit Committee in Managing the Informational Costs of the
Restriction on Auditors Engaging in Consulting." International Journal of Disclosure and Governance 2.1. Feb.
2005: 9-26.
M32. Alles, Michael, M. Chumer, R. Hiltz, Robb
Klashner, Alexander Kogan, Murray Turoff, and Miklos Vasarhelyi. "Assuring Homeland Security: Continuous Monitoring, Control and
Assurance of Emergency Preparedness." Journal of Information Technology Theory and
Application: Special Issue on Emergency Preparedness and Response
Information Systems 6.3. (2004): 1-24.
M31. Alles, Michael, Alexander Kogan, and Miklos
Vasarhelyi. "Principles of Analytic Monitoring for Continuous Assurance."
Journal of Emerging Technologies in Accounting 1.1. (2004): 1-24.
M30. Vasarhelyi, Miklos, and Marilyn Greenstein. "Underlying Principles of the Electronization of Business: A
Research Agenda." International Journal of Accounting Information
Systems 4. (2003): 1-25.
M29. Vasarhelyi, Miklos, David Yang, and Caixing Liu.
"Industrial Management and Data Systems: A Note on the Using of
Accounting Databases." Industrial Management and Data Systems
103.3. (2003): 204-210.
M28. Vasarhelyi, Miklos, Michael Alles, and
Alexander Kogan. "Lessons for China and Other Developing Economies From the Crisis in
US Auditing: Continuous Assurance, Mandatory Auditor Rotation,
Separating Auditing From Consulting and Tertiary Logging."
The International
Journal of Digital Accounting Research 3.5. (2003): 33-60.
M27. Vasarhelyi, Miklos, Michael Alles,
and Alexander Kogan. "Feasibility and Economics of Continuous Assurance."
Auditing: A Journal of Practice and
Theory. March 2002: 21.1.
M26. Vasarhelyi, Miklos.
"Concepts in Continuous Assurance, Chapter 12."
Researching Accounting As An Information
Systems Discipline by Arnold & Sutton. (2002): 257-271.
M25. Vasarhelyi, Miklos, Michael Ettredge, Matthew
Bovee, and Rajendra Srivastava.
"Does The Year 2000 XBRL Taxonomy Accommodate Current Business
Financial Reporting Practice?" Journal of Information Systems 16.2. 165-182.
M24. Vasarhelyi, Miklos, Hui Du, and Qiong Wang.
"The Optimal Frequency of Demand Monitoring and Real Time Pricing in
On-line Transactions." The New Review of Applied Expert Systems
7. (2001): 117-128.
M23. Vasarhelyi, Miklos, and David Yang. "The Ex-ante and Ex-post Relationships Between Bond Ratings and SFAS
33 Measures." International Journal of Management Theory and
Practices 1.1. Aug. 2000.
M22. Vasarhelyi, Miklos, K.M. Nelson, Alexander Kogan, Rajendra Srivastava, and H. Lu.
"Virtual Auditing Agents: The EDGAR Agent Challenge."
Decision Support Systems 28.3. (2000):
241-253.
M21. Vasarhelyi, Miklos, Alexander Kogan, and Ephraim
F. Sudit.
"Continuous Online Auditing: A Program of Research."
Journal of Information Systems 13.2. (1999): 87-103.
M20. Vasarhelyi, Miklos.
"Toward an Intelligent Audit: Online Reporting, Online Audit,
and Other Assurance Services." Advances in Information Systems
6. (1998): 207-221.
M19. Vasarhelyi, Miklos. "Discussion of Automated
Dynamic Audit Programme Tailoring: An Expert Systems Approach."
Auditing: A Journal of Practice and Theory
12. (1993).
M18. Vasarhelyi, Miklos, and F. B. Halper.
"The Continuous Audit of Online Systems."
Auditing: A Journal of Practice and
Theory 10.1. December 1991.
M17. Vasarhelyi, Miklos, L. D. Brown, and J.
C. Gardner.
"Attributes of Articles Impacting Contemporary Accounting
Literature." Contemporary Accounting Research 5.2. (1989): 793-815.
M16. Vasarhelyi, Miklos, and B. N. Srinidhi.
"Adaptation and Use of Reliability Concepts in Internal Control
Evaluation." Advances in Accounting 1. Jai Press Inc.,
(1989): 141-158.
M15. Vasarhelyi, Miklos, D. H. Bao, and J. Berk.
"Trends in the Evolution of Scholarly Accounting Thought: A
Quantitative Examination." The Accounting Historians Journal 15.1.
(1988).
M14. Vasarhelyi, Miklos, and J. B. Knauf.
"Empirical Characteristics of Debenture Conversions: The Issue of
Equivalency." Journal of Accounting, Auditing, and Finance 2.1. (1987).
M13. Vasarhelyi, Miklos, L. D. Brown, and J.
C. Gardner.
"An Analysis of the Research Contributions of Accounting,
Organizations, and Society." Accounting Organizations and Society 12.2.
(1987): 193-204.
M12. Vasarhelyi, Miklos, and B. N. Srinidhi.
"Auditor Judgment Concerning Establishment of Substantive Tests
Based On Internal Control Reliability." Auditing: A Journal of Practice
and Theory 5.2. (1986).
M11. Vasarhelyi, Miklos, Ben-Hsien Bao
and Da-Hsien Bao.
"A Stochastic Model of Professional Accountant Turnover."
Accounting, Organizations and Society
11.3. (1986): 289-296.
M10. Vasarhelyi, Miklos
and Thomas W. Lin.
"EDP Auditing Instruction Using An Interactive Generalized Audit
Software." The
Journal of Accounting Education 3.2. (1985).
M09. Vasarhelyi, Miklos, A. Bailey, J. E. Camardese,
S. M. Groomer, J. C. Lampe, W. T. Lin, and W. D. Pugh.
"The Usage of Computers in Auditing, Teaching, and Research."
Auditing: A
Journal of Practice and Theory 3.2. (1984).
M08. Vasarhelyi, Miklos.
"Automation and Changes in the Audit Process." Auditing: A Journal of Practice and
Theory 4.1. (1984).
M07. Vasarhelyi, Miklos, and W. T. Lin.
"Accounting and Budgeting for Research and Development
Expenditures-Critical Review." Studies in the Management Sciences, TIMS 15.
(1980): 199-213.
M06. Vasarhelyi, Miklos, and E. F. Pearson.
"Studies
in Inflation Accounting: A Taxonomization Approach." The Quarterly
Review of Economics and Business 19.1. (1979).
M05. Vasarhelyi, Miklos, and T. J. Mock.
"A Synthesis of the Information Economics and Lens Models."
Journal of
Accounting Research 16.2. (1978): 414-423.
M04. Vasarhelyi, Miklos. "Man Machine Planning
Systems: A Cognitive Style Examination of Interactive Decision
Making." Journal of Accounting Research. (1977): 138-153.
M03. Vasarhelyi, Miklos.
"A Utilizacao de Modelos emAdministracao Financeira." Revista de
Administracao de Empresas. May-June 1976.
M02. Vasarhelyi, Miklos, Theodore J. Mock, and John
C. Fellingham. "Simulation of Information Choice." The Journal for
the American Institute for Decision Sciences 7.2. April 1976.
M01. Vasarhelyi, Miklos, Theodore J. Mock, and
Teviah L. Estrin. "Learning Patterns, Decision Approach, and Value
of Information." Journal of Accounting Research. (1972): 129-153.
PROFESSIONAL PAPERS
P34.
Miklos Vasarhelyi, Silvia Romero, Siripan Kuenkaikaew, Jim Littley.
“Adopting Continuous Auditing/ Continuous Monitoring in Internal
Audit.” ISACA Journal. March 2012.
P33. Alles, Michael, Alexander Kogan, and Miklos
Vasarhelyi.
"The Law of Unintended Consequences? Assessing the Costs, Benefits,
and Outcomes of the Sarbanes-Oxley Act."
ISACA Journal 6. (2009): 5.
P32.
Vasarhelyi, Miklos, Carlos
Elder Maciel De Aquino, and Washington Lopes Da Silva.
“On the Road to Continuous Auditing.”
Internal
Auditor. Aug. 2008: 27-29.
P31. Vasarhelyi, Miklos,
Carlos Elder Maciel De Aquino, Nilton Sigolo, and Washington Lopes Da Silva.
“Six Steps to an Effective Continuous Audit
Process.” The Tech Forum, Institute of Internal Auditors. July 2008.
P30.
Alles, Michael, Donald J. Warren, Alexander Kogan, and
Miklos Vasarhelyi.
“How To Guard the
Guards? Using New Technology and A Total Quality Approach to Reengineer the
PCAOB Inspection Function.” Strategic Finance. Feb. 2006: 31-35.
P29.
Alles, Michael, Alexander Kogan, and Miklos Vasarhelyi.
“Guarding the Guards: Rethinking the PCAOB Review
Function.” Dow Jones Corporate Governance Newsletter. Jan. 2005: 12-13.
P28.
Alles, Michael, Alexander Kogan, and Miklos Vasarhelyi.
“The Law of Unintended Consequences? The Costs,
Benefits, and Outcomes of the Sarbanes-Oxley Act.” Information Systems
Control Journal 1. (2004): 17-22.
P27.
Alles, Michael, Alexander Kogan, and Miklos Vasarhelyi.
“Real Time Reporting and Assurance: Have Their
Time Come?” ICFAI Reader, Special Issue: Finance in 2004. Institute of
Chartered Financial Analysts of
India, (2004).
P26. Alles, Michael, Alexander Kogan, and Miklos Vasarhelyi.
“Continuous Reporting and Auditing: Opportunities
and Challenges.” Wall Street Lawyer 8.6. Nov. 2004: 14-20.
P25.
Alles, Michael, Alexander Kogan, and Miklos Vasarhelyi.
“Black Box Logging and Tertiary Monitoring of
Continuous Assurance Systems.” Information Systems Control Journal 1.
(2003): 37-39.
P24.
Vasarhelyi, Miklos, Alexander Kogan, and Michael
G. Alles. “Would Continuous Auditing Have Prevented the Enron Mess?”
The CPA
Journal. July 2002.
P23.
Vasarhelyi, Miklos, and Peng Jia.
“Qualitative
Corporate Dashboards for Corporate Monitoring.” IS Audit and Control Journal
5. (1999): 45-48.
P.23.1. Vasarhelyi, Miklos, Michael Alles and
Alexander Kogan. "Accounting in 2015" The CPA
Journal. Nov. 2000.
P22.
Vasarhelyi, Miklos, and Alexander Kogan.
“Continuous Auditing and IT Developments.” IS Audit and Control Journal
5. (1999): 17-18.
P21.
Vasarhelyi, Miklos, and Paolo Voarino.
“Continuous Auditing and Control Scripting at Banca Popolare de Brescia.” IS
Audit and Control Journal 5. (1999): 33-35.
P20.
Halper, Fern B., and Miklos Vasarhelyi.
“Audit and Control Measures Essential to Success of Electronic Commerce.” Telephony. Nov. 1998.
P19.
Kogan, Alexander, Ephraim Sudit, and Miklos
Vasarhelyi. “The Future of Accounting and Electronic Commerce on the Internet.”
Today’s CPA. April 1998.
P18.
Kogan, Alexander, Ephraim Sudit, and Miklos
Vasarhelyi. “Management Accounting in the Era of Electronic Commerce.” Management Accounting. Sept. 1997.
P17.
Vasarhelyi, Miklos, and L. Graham. “Cybersmart:
Education and the Internet.” Management Accounting. Aug. 1997.
P16. Kogan, Alexander, Ephraim Sudit, and Miklos
Vasarhelyi.
"Implications of Internet Technology: On-Line Auditing and
Cryptology." IS Audit and Control Journal 3. (1996).
P15. Kogan, Alexander, Ephraim Sudit, and Miklos
Vasarhelyi.
"Traffic Gridlock On the Information Superhighway?"
IS Audit and Control Journal 3. (1996).
P14. Kogan, Alexander, Ephraim Sudit, and Miklos
Vasarhelyi.
"Untangling the Web: Censorship, Privacy, and Legal
Responsibilities." IS Audit and Control Journal 2. (1996).
P13. Kogan, Alexander, Ephraim Sudit, and Miklos
Vasarhelyi.
"Exploring Advertising Opportunities Using the Internet."
IS Audit and Control Journal 4. (1996).
P12. Kogan, Alexander, Ephraim Sudit, and Miklos
Vasarhelyi.
"The Internet: A Technical Primer."
IS Audit and Control Journal 1. (1996): 6-10.
P11. Vasarhelyi, Miklos, Alexander Kogan, and Ephraim
Sudit.
"Internet Services 101."
IS Audit and
Control Journal 2. (1996): 44-50.
P10. Vasarhelyi, Miklos, and Fern B. Halper.
"The Continuous Process Audit System: Knowledge Engineering and
Representation." EDPACS. (1992).
P09. Vasarhelyi, Miklos, and Fern B. Halper.
"The Continuous Process Audit System: A UNIX Based Auditing Tool."
The
EDP Auditor Journal 3. (1991).
P08. Vasarhelyi, Miklos. "Audit Automation: Online Technology and Auditing."
The CPA Journal. April 1985: 10-17.
P07. Vasarhelyi, Miklos. "A Framework for Audit Automation: Online Technology and the Audit
Process." The
Accounting Forum. Jan. 1983.
P06. Vasarhelyi, Miklos, and C. A. Pabst.
"Practices, Standards Involvement, and the Usage of the Computer in
EDP Audit: A Survey." The EDP Auditor. (1981).
P05. Vasarhelyi, Miklos, C. A. Pabst, and I. Daley.
"Organizational and Career Aspects of the EDP Audit Function: A
Survey." The EDP Auditor. (1981).
P04. Vasarhelyi, Miklos, Thomas J. Francl, and W. T.
Lin.
"ZBB Fits DP to a Tee."
Datamation. Sept. 1980.
P03. Vasarhelyi, Miklos.
"Staff Assignment in Accounting Firms: Suggestions for
Improvements." Journal of
Accountancy. April 1979.
P02. Vasarhelyi, Miklos.
"Staff Scheduling in Large Offices of National CPA Firms."
The California CPA Quarterly. Sept. 1978.
P01. Vasarhelyi, Miklos, and E. F. Pearson.
"A Stimulated Stock Exchange."
People's Computers 5.6. May-June 1977.
BELL LABORATORIES PUBLICATIONS
B06.
Vasarhelyi, Miklos, K. Laitinnen, and Wen Ling
Hsu. “The Depreciation of Telephone Plant and Equipment.”
Document submitted to the U.S. Department of Treasury, (1994).
B05.
Vasarhelyi, Miklos, and R. L. Linnell. “Executive
Information Systems: Prospectives for FSAT.”
AT&T Bell Laboratories Internal Memorandum, (1991).
B04.
Vasarhelyi, Miklos, S.B. Betts, and R. J. Pauly.
“AT&T Corporate General Ledger Recommendation.”
Document number 58493-880223-01TM.
B03.
Vasarhelyi, Miklos, F. B. Halper, and R. Fritz.
“The Continuous Audit of Online Systems.”
Released AT&T Bell Laboratories document.
(1991): 110-125.
B02.
Vasarhelyi, Miklos, F. B. Halper, and J. S.
Lavin. “The Internal Audit Measurement/Monitoring Project: Environment and
Specifications.” AT&T Bell Laboratories
Internal Memorandum, (1988).
B01.
Vasarhelyi, Miklos. “PALS: An Asset X Liabilities
Analysis Environment for the Evaluation of Pension Funds.” AT&T Bell
Laboratories Engineering Notes, (1987).
OTHER PUBLICATIONS
L.34.
Badua, Frank, G.J.Previts and Miklos Vasarhelyi.
"Tracing The
Development of Accounting Thought by Analyzing Content,
Communication and Quality in Accounting Research Over Time."
Accounting Historians Journal. June,2011
31-56
L.33.
Vasarhelyi,Miklos. "The Coming Age of Continuous Assurance."
Insights. Melbourne Business and Economics.
April 2011. 23-30.
L32.
Vasarhelyi, Miklos, and Michael Alles.
”Continuous Monitoring and Assurance in a Real Time Economy.”
The Impact of
European Integration On the National Economy: Business Information Systems.
Babes-Bolyai
University
of
Cluj-Napoca,
Oct. 2005: 1-20.
L31. Vasarhelyi, Miklos.
“Electronic Commerce.”
Encyclopedia of Business and Economy. Macmillan Publishers, 2000.
L30.
Vasarhelyi, Miklos, K. Nelson, Alexander
Kogan, and R. Srivastava. “Inquiring Information Systems in the Boundary – less
World: The FRAANK Example.” Proceedings of
the 1999
Americas
Conference on Information Systems (AMCIS’99),
Milwaukee: Aug. 1999.
L29.
Vasarhelyi, Miklos, and F. B. Halper.
“Knowledge
and Heuristics: The Experiences in the CPAS and CCM Efforts.” Proceedings of
the Deloitte and Touche Audit Research Symposium.
University of
Kansas,
(1996).
L28. Vasarhelyi, Miklos.
"Cognitive Style Tailored
Accounting Information Systems." November 1996.
L27.
Vasarhelyi, Miklos. “Discussant’s Response
to Neural Nets Versus Logistic Regression: A Comparison of Each Model’s Ability
to Predict Commercial Bank Failures.” Proceedings of the Deloitte and Touche
Audit Research Symposium.
University
of
Kansas, (1990).
L26.
Vasarhelyi, Miklos. “Internal Control
Combination, A Simulation Study.” Jan. 1988.
L25. B. N. Srinidhi, and Miklos Vasarhelyi.
“Towards
Decision Aids in Internal Control Evaluation.” Jan. 1988.
L24.
Vasarhelyi, Miklos, and David C. H. Yang.
“Financial Accounting Databases: Methodological Implications of Using the Compustat and Value Line Databases.” May 1988.
L23.
Vasarhelyi, Miklos, and David C. H. Yang.
“Technological Change and Management Information Systems.” Proceedings of the
21st Annual
Hawaii
International Conference on Systems Sciences.
Hawaii, 4. (1988).
L22.
Vasarhelyi, Miklos, and D. C. Yang. “Selecting
Financial Accounting Databases for Management Information Systems.” Proceedings of the 20th Annual
Hawaii
International Conference on Systems Sciences.
Hawaii, (1987).
L21.
Vasarhelyi, Miklos, and D. C. Yang.
“Financial Accounting Databases: Issues for MIS Design.” Proceedings of the
19th Annual
Hawaii
International Conference on Systems Sciences.
Hawaii, (1986).
L20. Brown, Lawrence, and Miklos Vasarhelyi. “Using
the Accounting Research Directory.” Mar. 1985.
L19.
Vasarhelyi, Miklos, and Theodore J. Mock.
“Context, Findings and Method in Cognitive Style Research: A Comparative Study.”
Proceedings of the Behavioral Decision Making Conference.
University of
Oklahoma, Sept. 1983.
L18.
Vasarhelyi, Miklos. “Counterintuitive
Economic Consequences of Accounting Policies: A Dynamic Analysis.” Proceedings of the International Systems Dynamics Conference.
Boston, (1983).
L17.
Vasarhelyi, Miklos, and David Yang. “FASB
Statement 36 Data Bank: User’s Manual.” FASB, Version 2, Mar. 1982.
L16.
Vasarhelyi, Miklos. “Information Processing in a
Simulated Stock Market Environment.” Proceedings of the Conference On
Management Information Systems.
Boston, (1981).
L15. Vasarhelyi, Miklos, T. Verghese, A. Phillips, and
B. Welch. “Documentation of FASB Statement 33 Data Bank Project.”
Stamford,
CT:
FASB, Version 2, 1981.
L14.
Vasarhelyi, Miklos, T. Verghese, A. Phillips, and
B. Welch. “FASB Statement 33 Data Bank: User’s Manual.”
Stamford,
CT:
FASB, Version 4, 1981.
L13.
Vasarhelyi, Miklos.
“A Taxonomization of Internal
Controls and Errors for Audit Research.” Proceedings of the Touche
Ross
University
of
Kansas
Symposium on Auditing Problems.
University
of
Kansas, (1980).
L12. Thomas, Lin W., and Miklos Vasarhelyi. “Zero –
base Budgeting: An Analysis.” Proceedings of the 1979 Western AIDS
Conference. (1979).
L11.
Vasarhelyi, Miklos, and R. O. Barthol.
“Resistencias a
Implantacao de Sistemas de Informacao Gerencial.”
Revista de Administracao de Empresas. March – April 1975.
L10.
Vasarhelyi, Miklos, Theodore J. Mock, and
John C. Fellingham.
“The Use of Information and Gaming in Information Systems
Research.” Proceedings of the 1974 Winter Simulation Conference.
Washington,
D.C.,
Jan. 1974.
L09.
Vasarhelyi, Miklos, and Theodore J. Mock.
“Sistemas de
Informacao para Administracao.” Revista de Administracao de Empresas.
July – Aug. 1974.
L08.
Vasarhelyi, Miklos, and
Daniel Schwabe.
“Editores de Texto: Uma Experiencia em APL.”
Proceedings of the Brazilian National Data
Processing Meeting. Internet Column
for the ISACA Journal (Alexander Kogan and Ephraim Sudit). Sept. 1974.
L07.
Vasarhelyi, Miklos, and Theodore J. Mock.
“Interactive Budgeting Models: A Simulation Tool for MIS Education.” Proceedings of the 1973 Winter Simulation Conference.
San Francisco,
CA,
Jan. 1973.
L06.
Vasarhelyi, Miklos, and Theodore J. Mock. “The
Art of Online Debugging.” Proceedings of the Online 72 Conference.
England,
(1972).
L05.
Vasarhelyi, Miklos.
“Simulation: A Tool for
Design and Pre-Implementation Testing of Large Scale Software Systems.” Proceedings of the 1971 Winter Simulation Conference.
New York. (1971).
L04.
Vasarhelyi, Miklos, J. F. Rockart, and L.
Wakeman. “Familosa I.”
Intercollegiate
Case Clearing House. Case #9-177-600.
L03.
Vasarhelyi, Miklos, L. Wakeman, and
Platte III Amstutz. “Familosa II.”
Intercollegiate Case Clearing House. Case #8-177-601. Jan. 1969.
L02.
Vasarhelyi, Miklos, Lin W. Thomas, Robert Benkaim,
and Carlos Duclos Luis. “TREAT System Manual.”
L01.
Vasarhelyi, Miklos, Lin W. Thomas, and Ian
Daley. “TREAT Instructor’s Manual.”
FEATURED ARTICLES
F05 Srivastava,
Rajendra. "An introduction to evidential reasoning for
decision making under uncertainty: Bayesian and belief function
perspectives." International Journal of Accounting Information
Systems. volume 12,
issue 2., pp. 126 - 135. June. 2011.
F04. Kelly, Susan.
"Monitoring the Monitors." Treasury and Risk Magazine. Nov.
2009.
F03. McCann, David.
"Doing the Internal Audit-Management Dance." CFO. 10 Nov. 2009.
F02. Krell, Eric.
"Continuous Controls Monitoring Case Study." Big Fat Finance
Blog. 18 Nov. 2009.
F01. McCann, David.
"Internal Audit: The Continuous Conundrum." CFO. 18 Sept. 2009.
COMMITTEE REPORTS
C07.
Vasarhelyi, Miklos. “Reports of the American
Accounting Association Follow-up Committee on the Future Structure, Content and
Scope of Accounting Education.” (1987-1988).
C06. Vasarhelyi, Miklos. “The Professional Environment
Committee.” (1986-1987).
C05.
Vasarhelyi, Miklos.
“Report of the Task Force
on
New Technology in Auditing.” AAA. July 1986.
C04.
Vasarhelyi, Miklos.
“Report of Contemporary
Approaches to Teaching Accounting Information Systems.” AAA. Oct. 1986.
C03.
Vasarhelyi, Miklos. “The Usage of Computers
in Auditing Teaching and Research.” Report of the Technical Committee of the
AAA Audit Section. June 1983.
C02. Vasarhelyi, Miklos.
“Control Objectives.”
EDP Auditors
Foundation. (1980).
C01.
Vasarhelyi, Miklos, R. H. Ashton, and M. J.
Barrett. “Report of the Committee on Human Information Processing.”
AAA.
Sarasota,
FL, Aug. 1977.
RESEARCH IN PROGRESS/WORKING PAPERS
Vasarhelyi, Miklos. Continuous Assurance
and Monitoring of Complex Systems.
Vasarhelyi, Miklos. Natural Language
Properties and the Tagging of XBRL Statements.
Vasarhelyi, Miklos. Market Reaction to
Financial Statement Semantics.
Vasarhelyi, Miklos, Michael G. Alles, and
Alexander Kogan.
“Principles and Problems of Audit Automation as a Precursor to
Continuous Auditing."
Vasarhelyi, Miklos, Michael Alles,
Alexander Kogan, and Jia Wu.
“The Implications of Unconstrained Data
Availability and Aggregation Choice on Continuous Auditing Procedures.”
Vasarhelyi, Miklos, Theodore J. Mock, and
Silvia Romero. “Frames for Accounting Measurement.”
OTHER UNPUBLISHED PAPERS
O22.
Vasarhelyi, Miklos, Alexander Kogan and Ephraim F. Sudit “Issues in
Pricing of and Accounting for Internet Packet Delivery Service.”
(June 1998)
O21. Vasarhelyi, Miklos and David C.H. Yang.
"The
Integration of Financial Accounting Databases Into a Management
Information System." (March 1986)
O20. Vasarhelyi, Miklos.
"Reliability Theory and
Internal Control Evaluation" (April 1985)
O19.
Vasarhelyi, Miklos.
"The Paperless Classroom” (Nov.1984)
O18.
Vasarhelyi, Miklos.
"Cognitive Style and Information System Design"
O17.
Lin, Thomas., Mock, Theodore.,Lauren Newton and Miklos Vasarhelyi.
"A Review of Audit Research." (October 1979) Working paper N183A
O16.
Vasarhelyi, Miklos and Paul Gray.
"Personnel Planning for CPA
Firms." ( April 1978)
O15.
Vasarhelyi, Miklos.
"Audit of Computer Readable Records: A study of
Process." (December 1978)
O14.
Vasarhelyi, Miklos and Theodore J.Mock.
"An Investigation of
Cognitive Style and Accounting Information Structures within two
Experimental Settings." Working Paper #1 (January 1977)
O13.
Vasarhelyi, Miklos and Theodore J. Mock.
"An Information Processing
Analysis of Budget Variance Information." ( July,1977)
O12.
Vasarhelyi, Miklos and Jose Carlos Sardinha,
“Classroom Allocation:
A Heuristic Application of APL.” (Sept, 1976)
O11.
Mock, Theodore, M. Vasarhelyi and John Howard.
“ The APPCO Automated
System and its use in an Integrated MBA Program.” (1975)
O10.
Vasarhelyi, Miklos, Theodore J.Mock and Frank Ewing-Chow.
“An
Investigation into Cognitive styles and Patterns of Behavior within
an Investment Framework.” Aug.1975
O09.
Vasarhelyi, Miklos and John Clark Fellingham,
“Simulation of Large
Software System: Implementation, Methodology and Utilization of APL”
O08.
Vasarhelyi, Miklos.
"An Experimental Study of User Perception of
Inflation Accounting Data."
O07.
Vasarhelyi, Miklos and Theodore J.Mock.
“Some Implication of
feedback systems in the accounting Process”
O06.
Vasarhelyi, Miklos., M. Pereira da Silva, Murilo de Gusmao Pinto
Lopes. "Similacao De Sistemas De Informacao: Uma Experiencia De
Similacao Do Sistema IMS Usando GPSS."
O05.
Vasarhelyi, Miklos and Michael L.Moore.
"Inflation and Taxation: A
Comparison of the Brazilian and American Cases."
O04.
Vasarhelyi, Miklos
“Working Paper Automation: An Audit Decisions
Support Tool.”
O03.
Vasarhelyi, Miklos
“Accounting Information and Stock Market
Decisions: A Laboratory study.”
O02.
Vasarhelyi, Miklos
“Empirical Testing of Dichotomous Cognitive Style
Framework.”
O01.
Vasarhelyi, Miklos.
“The Determination of Conjoint Materiality: A
Simulation study.”
FUNDED RESEARCH & FUND RAISING
Principal investigator for Itau Unibanco, 2009-2011.
Principal investigator of
KPMG funding for CARLAB, 2004-2011.
Vasarhelyi, Miklos, Alexander Kogan, and R.
Srivastava - Joint Principal Investigator of the EAAT project on the futurity of
auditing and the scorecard of business. Funded by the Ernst & Young Foundation,
2000.
Vasarhelyi, Miklos, Alexander Kogan, B.
Schlosser, and Ephraim Sudit - The
Rutgers
Accounting Web. Commissioned by NCAIR, 1994-1997.
Vasarhelyi, Miklos, and F. B. Halper -
Principal Investigator of “Continuous Control Monitoring.” Commissioned by the
Institute of Internal Auditors, 1991.
Project coordinator of
“Accounting As An
Information Function.” Commissioned by the Accounting Education Change
Commission, 1990.
Chair of Computer Committee at the
Graduate
School
of Business,
Columbia
University. Obtained
funding for the $3 million equivalent computer project joint with IBM.
Single investigator.
“Databases in
Accounting Research.” A research monograph commissioned by the American
Accounting Association, 1984.
Project coordinator. “Inflation and Pension
Accounting Data Banks: 1981-1983.” Funded by IBM, Morgan Guarantee Trust, Shell
Oil, Exxon, and General Electric, 1982-1983.
Project coordinator. “Inflation and Pension
Accounting Data Banks: 1979-1980.” Funded by the Financial Accounting Standards
Board, 1981.
Principal investigator. “A Project for
Maintenance, Adaptation, and Presentation of the TREAT System.” Funded by the
Touche Ross Foundation, 1980.
Principal investigator. “Experimental
Studies on the Measurement of Internal Controls.” Funded by Peat Marwick,
Mitchell Foundations Program of Research Opportunities in Auditing, 1979.
Principal investigator on the 2 year
project. “Educational Research in Computer Auditing, Computer Audit Package
Simulation.” Funded by the Touche Ross Foundation, 1978.
Obtained about $2 million in 1973 from
Brazilian Planning Ministry and USAID for hardware expansion at the Rio
Datacenter.
PROFESSIONAL ACTIVITIES/SERVICE
EDITORIAL BOARD PARTICIPATION: PAST & PRESENT
E06.
Co – Editor,
International Journal of Digital
Accounting Research (2004-Present)
E05.
Founding Editor, Journal of Emerging
Technologies in Accounting (JETA) (2002-2008)
E04. Editorial Board, ISACA Journal
E03. Editorial Board, International
Journal of Accounting Information Systems
E02.
Past Editorial Boards: Auditing: A Journal of Practice and Theory, Journal of Accounting
Education, Advances in Accounting, Advances in Management
Information Systems, Journal of Information Systems, Information
Systems Audit and Control Journal, International Journal of
Artificial Intelligence and Expert Systems, and International
Journal of Information Integrity
E01. Ad Hoc Referee for The Accounting Review,
Journal of Accounting Research, Management Science, Accounting Horizons,
National Science Foundation, and several others.
SELECTED SCHOLARLY PAPERS, LECTURES, CONFERENCES,
& OTHERS
S17.
Chaired PhD Committees of Silvia Romero,
Vasundra Chakraborty, and YongBum Kim.
S16.
Over 20 presentations in the 1995/1996
academic year on issues about the Internet.
S15. Member of the Technology Advisory Committee of
the AAA, IMA, and IIA.
S14. Program coordinator for the First and Second
Brazilian National meeting on Management Information Systems (1973/1974) as well
as multiple seminars for executives in several states of
Brazil on Accounting and Computer
subjects. These seminars were for the Brazilian Armed Forces, Ministry of
Planning, and IBM.
S13. Chairman of sessions at AIDS, AAA, and TIMS
meetings at several occasions; both were at regional and national levels.
S12. Presented papers at all National AAA meetings
since 1974. Presented papers at the Western and Northwestern AAA regional
meetings. Presented papers at TIMS, AIDS, ACM, ICIS, and SMIS meetings.
S11. Participant in the Touche Ross STRATA and
TRUEBLOOD seminars, Deloitte Haskins & Sells AUDITAPE and AUDASSIST seminars,
Ernst & Whinney’s Statistical Sampling seminars, and several others.
S10. Participant at numerous Audit Research
conferences, including in Georgia, North Carolina, Texas, Florida, Illinois,
USC, and Kansas.
S09. Presented papers at the West Coast Financial
Reporting Group in December 1977 and February 1978.
S08.
Directed
and taught in the Financial Planning and Control Seminar of Columbia
University, Arden House in 1979-1985. Taught in the Commercial Banking Program,
Consumer Credit Program, and the Financial Management Program at the
Arden
House.
S07. Presented tutorials on the TREAT (Terminal
Related Educational Audit
Tool) at the South Western (Houston),
Western (Reno), Northeastern (New
York),
Ohio (Bowling
Green), Midwestern (Chicago),
Southeastern (Columbia,
NC),
and National (Honolulu and
Boston) meetings of the AAA in 1979-1980.
Presented tutorials on the RE-TREAT system at the Southeastern (Biloxi, Miss.) and
Northeastern (Boston,
Mass) regional meetings of the AAA in 1984.
S06.
Presented
sections at the AICPA Computer Conference in
Atlanta in 1983 and 1984. Presented a paper at
the IIA International Conference at
Chicago in 1984.
Presented at NAA, IIA and SIGAPL
meetings in 1985. Presented at the EDPAA conferences in 1991 and 1992, as well
as many IIA conferences in the 1985 through 1992
period.
S05.
Member of
the Publications and Education Committees of the MAS section of the
AAA in 1978. Chairman of the first
technical committee of the Audit section of the AAA: “Committee on the Usage of
Computers in Audit Education and Research” in 1980-1981. Member of the AAA
“Committee on Notable Contributions to the
Accounting Literature” in 1980-1981. Member of the AAA “Committee on the
Usage of Computers in
Accounting Education” during 1983-1984 and 1985-1986. Member of
the AAA “Committee on Technology
Assessment of the Audit Section”
in
1985-1986.
S04.
Member of
the Electronic Materials Committee in 1994 and 1995, and of the Electronic Dissemination
Committee in 1995 and 1996 of the American Accounting Association.
S03.
Director
of Research, American Accounting Association, AI/ES section, 1991-1993, 1995.
S02.
Editor,
Rutgers Accounting and Information Systems Research Series,
publisher Markus Wiener Inc.
S01.
Member and sometimes chair of many
committees at USC,
Columbia, Bell
Labs and
Rutgers.
More recently chair of the Computer Policy Committee
at
Rutgers
and Bell Labs, as well as several functions at the Provost Advisory Board of the
Rutgers Newark campus.
PATENTS
P01. Applications of an Intelligent Financial
Reporting and Auditing Agent with Net Knowledge(FRAANK)
AWARDS & HONORS
A.24. 2011 Outstanding Educator Award, by AAA
Strategic Emerging Technologies Section. Aug,2011
A.23. ISACA New York Metropolitan Chapter,
Joseph, J Wasserman Award, June 2011
A22. CPA Australia Research Lecture,
Medal from University of Melburn Oct. 2010
A21. Award for "Notable Contribution to the
Literature for Continuous Audit of Online Systems" by AAA Aug.2010.
A20. Academic Advocate for ISACA.
(2008-2010)
A19. The Bright Idea Award for "Reengineering
Business Reporting: Creating a Test Bed for Technology Based
Reporting" by the Stillman School of Business at Seton Hall
University and the NJPRO Foundation, Sept. 2009.
A18.
Special Service Award, AIET AAA for two
times editorship of JETA, Aug. 2008.
A17. Best Paper Award for “An Evidential Reasoning
Approach to Sarbanes-Oxley Mandated Internal Control Risk Assessment”, 5th
ICESAL, July 2008.
A16. The Bright Idea Award for Accounting sponsored by
the Stillman School of Business at
Seton
Hall
University and the NJPRO Foundation for
“Guarding the Auditing Guards”, Sept. 2007.
A15. The Officer’s Cross of the Order of Merit of the
Republic of
Hungary, the President of the
Republic
of
Hungary, 2005.
A14. Professor Honoris Causa,
Babes Bolyai University, 2005.
A13. Senior Fulbright Fellow, 2005.
A12. Research Award, AIET AAA, 2002.
A11.
Outstanding Service Award, AAA, 1998.
A10. Chair of AAA – Artificial Intelligence/Expert
Systems section, 1997.
A09. Hall of Fame, AAA – North East, 1995.
A08. Exceptional Contributions Award, AT&T Bell
Laboratories, 1987, 1988, 1989.
A07. Summer Deering Fellow,
Columbia
University,
1979, 1980, 1981, 1982.
A06. Research Award, Commerce Associates, USC, 1975.
A05.
Invited Speaker, Brazilian National
Computer meeting, 1974.
A04. United States Agency for International
Development Fellowship, 1972-1974.
A03. Beta Gamma Sigma, 1972.
A02. Teaching Award for Teaching Assistants, UCLA,
1971.
A01.
Pan American Union Scholarship, September
1969-September 1971.
PERSONAL
PROFESSIONAL MEMBERSHIPS
American Accounting Association (AAA)
Institute for Internal Auditors
Institute for Management Accountants
AICPA
ISACA
LANGUAGES SPOKEN
English, French, Hungarian, Portuguese, and
Spanish
SOME RECENT COURSES TAUGHT
PhD Level:
Auditing Research Methodology
MBA Level:
Accounting in a Digital Era & Management Accounting
Cooking the Books
Introduction to Information Technology
Auditing
Advanced Design and Development of Information
Systems (Expert Systems and AI)
Financial Statement Analysis (Using some cyber
technology)
COMMITTEES
Academic
Rutgers
Newark Technology Policy
Committee (2008-2009)
Rutgers
Newark
Planning Committee (2008-2009)
Rutgers Newark Faculty Council Representative
(2005-2010)
Rutgers Business School IEMBA Academic Advisory Committee
Rutgers Business School GEMBA Committee
Chair, ABEIS Recruiting Committee
PhD Program Director ABEIS
Rutgers GSM Planning / Special Strategy
Committee
Financial Reporting Committee-IMA
Financial Reporting Committee of the AICPA
Professional
Chair of the Global Communications Committee of the IAFEI
American Accounting Association’s Program Advisory Committee (1997,
1998, 2002)
American Institute of Certified Public Accountants – Systems
Reliability Committee
AICPA – Liaison of SYSTRUST with the XBRL committee
Institute of
Management Accountants – Information
Technology Committee
New Jersey
Society of Certified Public Accountants – Technology Advisory
Committee
PROFESSIONAL ACTIVITIES
Boards (Past & Present):
Directors
§
BZL Fund (NYSE)
§
Edgar Online
(EDGAR, Nasdaq)
§
IMA
§
3 private companies
Advisory
§
Goldridge
§
Market Matrix
§
2 private companies
Executive Seminars / Action Learning
Corporate (2001-2002):
§
GE
§
J&J
§
Eli Lilly
§
Volvo
§
Pirelli
§
Baxter
§
Teleste
§
Boeing
§
BHP
§
AT&T
§
Honeywell
University:
§
Columbia
§
Rutgers EMBA (Beijing,
Shanghai,
Singapore)
§
Monaco
§
University Bocconi
(Milan)
§
Nordic
SELECTED INTERNATIONAL EXECUTIVE SEMINARS
S13. 1998-2005: International
University of
Monaco,
ISM, Managerial Accounting.
S12.
1996-2009:
Theseus Institute,
France
E-Commerce, CRM, Digital Economy.
S11. 1994, 1995, 1996: Advanced Financial
Management Executive Program,
Arden House,
Columbia
University.
S10. 1995: Catho Group (Brazil): Using
the Internet seminars.
S09.
1994 & 1995: Theseus Institute (France):
Accounting for Managers and Information Systems Management.
S08. 1986:
Arden
House: Accounting & Finance for the Nonfinancial Executive, Financial Management
Program, Bank Management Program.
S07.
1985: AT&T Bell Laboratories: Accounting &
Finance Seminar.
Arden
House: Accounting & Finance for
the Nonfinancial Executive, Financial
Management Program, Alumni Consumer Credit, Management of Financial
Institutions.
S06. 1984: Bell & Howell, EDP Audit Seminar. AT&T
Bell Laboratories: Accounting & Finance Seminar. Curacao: Office Automation, MIS.
Sao Paulo,
Brazil:
MIS, EDP Audit.
Arden
House: Accounting &
Finance for the Nonfinancial Executive,
Financial Management Program, Bank Management Program,
Consumer Credit Program.
S05.
1983:
Curacao:
Word Processing, MIS.
Arden
House: Accounting & Finance for the Nonfinancial Executive, Financial Management
Program, Bank Management Program.
S04.
1982: Sao Paulo, Brazil: MIS. Curacao & Aruba: MIS, EDP audit.
Universita Luigi Bocconi
& Studio Ambrosetti, Milan Italy: EDP audit Bogotta & Medellin, Colombia:
Accounting & Finance Arden House: Accounting & Finance for the Nonfinancial
Executive, Financial Management Program, Bank Management Program.
S03. 1981:
Rio de Janeiro & Sao Paulo, Brazil:
Audit of Online Systems, EDP audit.
Santiago,
Chile: EDP audit.
Cali
&
Barranquilla,
Colombia: Financial Information
Systems.
Arden
House: Accounting & Finance for the Nonfinancial Executive, Financial Management
Program, Bank
Management Program.
S02. 1980:
Monterrey,
Mexico:
Accounting & Finance.
Sao Paulo,
Brazil:
EDP audit, computers in accounting & finance.
Cartagena
&
Barranquilla,
Colombia: computers in accounting &
finance.
Arden
House: Accounting & Finance for the Nonfinancial Executive.
S01.
1979:
Curitiba,
Recife & Foz do
Iguassu: Computers in
Accounting & Finance, EDP audit.
Arden House:
Accounting & Finance for the Nonfinancial Executive.
SELECTED ACTIVITIES (JANUARY
1996 – 2012)
2012
Jan.
5-7, 2012-Participant at the AAA 2012 Information Systems Section
Mid Year Meeting. Presented “The Impact of Enterprise Resource
Planning (ERP) Systems on the Audit Report Log.” and “Process Mining
of Event Logs in Internal Auditing: A Case Study.”, and participant
in “The Editors Panel” at the New Scholars Consortium in Scottsdale,
Arizona.
2011
Nov. 10-17, 2011- Visiting research scholar at the Shidler College
of Business of the University of Hawaii at MANOA in Honolulu, HI.
Nov. 4-5, 2011- Symposium Chair of the
23rd World Continuous Auditing and Reporting Symposium at Rutgers
Business School in Newark, NJ. Presented
“Innovations
in CA/CM in the CAR LAB.”
Oct. 21-22, 2011- Presented “The Acceptance and Adoption of
Continuous Auditing by Internal Auditors: A Micro Analysis.” at
the UWCISA
7th Biennial Research Symposium in Toronto, Canada.
Oct. 14-21, 2011- Taught “Web Life” in the International Executive
MBA program in Shanghai, China.
Sept. 22, 2011- Presented “Fraud Detection, Analytics & Continuous
Monitoring: Corporate Experiences.” at 4up>th/sup>
Annual Fraud Seminar at Rutgers Business School in Newark, NJ.
Aug. 5-9, 2011- Panelist on "Data,
Blog, and Process Mining" and "The Future of Auditing: An
Update".
Participated in Workshop on Strategic and Emerging Technologies
(SET)
at the American Accounting Association meeting in
Denver, CO.
July 12-10, 2011- Keynote speaker at the 8th International
Conference on Enterprise Systems, Accounting, and Logistics in
Thassos, Greece. Presented "The Coming of Age of Continuous
Assurance".
June 24-25, 2011- Keynote speaker at the Accounting Information Systems Educators
Conference in Fort Collins, CO. Presented "New Issues in Education
with WEB Technology Based Instruction"
June 2, 2011-
Conference
Chair, Panelist on the 22 World Continuous Auditing and
Reporting Symposium held at CONTECSI in San Paolo, Brazil
May 27-28, 2011- Presented "Process Mining: A New Research
Methodology for AIS". Moderated the Research Forum on Corporate
Governance and Audit Quality at Canadian Academic Accounting
Association Conference in Toronto, Canada.
May 16, 2011-Presented "Optimizing Tax
Allocation Among Countries in the Multinational Entity: a Tale of
Many Contingencies." at TTN Seminar at Morgan Lewis Bockius LLP in
New York, NY.
May 12-13, 2011-Presented "Optimizing Tax Allocation Among
Countries in the Multinational Entity: a Tale of Many
Contingencies." at TTN Seminar at
The Bankers Club in
Miami, FL
April 28-30, 2011 - Presented " Revamping the Audit Approach using
Accounting Equations: Processing XBRL-tagged Data in an XBRL-tagged
Top-cycle" and participated in "XBRL: Consequences to Financial
Reporting, Data Analysis, Decision Support, and Others" session at
5th International Conference on XBRL: Transparency, Assurance, and
Analysis, held at the University of Kansas.
April 21, 2011- Presented "Continuous Audit in a Real Time Economy"
at Chancellor's Annual Research Day at Rutgers University in Newark.
April 18-19, 2011- Panelist on the Second International Symposium on
AIS, in Rome, Italy. Presented “Duplicate Records Detection
Techniques: Issues and Illustration” and “Formalization of
Accounting Standards: A Necessarily Technological Evolution”.
Feb.
25-26, 2011-Presented "The Coming Age of Continuous Monitoring and
Auditing" at the International Association of Airline Internal
Auditors Workshop on Continuous Monitoring sponsored by Emirates
Airlines at the Emirates Training College in Dubai,
UAE.
Jan. 6-8,
2011- Presented
"The Remote Internal Audit" and participated on the Executive
Committee Board for the AAA IS section mid year meeting in
Atlanta.
2010
Nov. 19, 2010-
Presented “The Coming of Age” at Weatherhead School of Management at
Case Western Reserve University in Ohio.
Nov. 5-6, 2010-Conference Chair of the 21 World Continuous Auditing
and Reporting Symposium at Rutgers Business School in Newark,NJ.
Presented "Innovation in CA/CM in the CAR LAB".
Oct. 29-30,
2010 – Attended the Accounting Doctoral Scholars Program Orientation
Conference held at the Westin O’Hare Hotel in Chicago.
Oct. 19, 2010- Panelist on the Ross Roundtable at Vincent C. Ross
Institute of Accounting Research New York University Stern School of
Business
Oct. 11-15, 2010-Presented the 2010
CPA/University of Melbourne Research Lecture at the University of
Melbourne in Australia. Participated in XBRL lecture and Accounting
Seminar.
Oct. 7, 2010-Taught a Refresher Course at EDHEC School of Business in
Lille, France
Sept. 14, 2010- Chair of the Comprehensive Firm Valuation Symposium.
Presented "Intangibles in a Continuous Reporting Schema" at
Comprehensive Firm Valuation Symposium: "Intangibles Comes to Age",
held at Rutgers Business School in Newark, New Jersey.
Aug. 21-29, 2010-Taught Managerial Accounting in the IEMBA Program
in Beijing.
July 31-Aug4, 2010-Presented a
Research Workshop at Strategic
and Emerging Technologies and participated on an XBRL panel at the
Annual
American Accounting Association meeting in San Francisco, CA
May 19-21, 2010 – Participated
on the Scientific Committee and attended the 7th International
Conference on Information Systems and Technology Management at the University of
San Paulo in Brazil.
May 20, 2010 – Conference Chair
of the 20th World Continuous Auditing & Reporting Symposium and
presented “Continuous Auditing Case Study at Itau Unibanco” in San Paulo,
Brazil.
May 13-15, 2010 – Presented
“Process Mining of Event Logs in Auditing: Opportunities & Challenges” at the
2010 International Symposium on Accounting Information Systems at UCF in
Orlando, Florida.
May 4, 2010 – Presented
“Continuous Monitoring, Continuous Audit and Forensics: What Management Needs to
Know” at a Fraud Seminar held at Rutgers Business School in Newark, New Jersey.
May 3, 2010 – Attended the KU
Ernst & Young Center for Auditing Research and Advanced Technology meeting in
Lawrence, Kansas.
April 30 – May 1, 2010 –
Attended the Deloitte/KU Symposium on Auditing Problems in Overland Park,
Kansas.
Jan. 9-17, 2010 – Taught
Managerial Accounting in the IEMBA Program in Shanghai.
2009
Dec. 5-13, 2009 – Taught
Managerial Accounting in the IEMBA Program in Singapore.
Dec. 2009 – Taught in the IEMBA
program in Beijing.
Nov. 12, 2009 – Presented “Real
Time Continuous Audit Economy” at the CFO Alliance meeting in West Orange, NJ.
Nov. 8-9, 2009 – Attended the
Accounting Scholars Program Orientation Conference at the Hyatt O’Hare in
Chicago.
Nov. 6-7, 2009 – Chair and
organizer of the 19th World Continuous Auditing and Reporting
Symposium held at Rutgers Business School.
Oct. 12, 2009 – Presented
“Continuous Auditing and Reporting: Recent Trends and New Perspectives” at the
University of Ferrara in Italy.
Oct. 9, 2009 – Presented
“Moving Towards Real Reporting & Continuous Audit” at the University of Hasselt
in Belgium.
Oct. 1-3, 2009
– Presented "Principles and Problems
of Audit Automation as a Precursor for Continuous Auditing" at the
6th Bi-Annual Research Symposium in Toronto, Canada.
Sept. 30-Oct. 2, 2009
– Chair of Technical
Program Committee and keynote speaker at the 1st International
Conference on Digital Forensics and Cyber Crime in Albany, New York.
Aug. 2, 2009
–
Presented "Continuous Auditing and Continuous Control Monitoring:
Case Studies of Technology Adoption in Leading Internal Audit
Organizations" & "Unsupervised Fraud Detection: A Rule-Based Model
in the Wire Transfer Payment Process of a Major Insurance Company in
the United States" at the 18th Annual Research Workshop on Strategic
and Emerging Technologies in New York City.
June 26, 2009
–
Presented "New Perspectives on Continuous Auditing-Unibanco Project"
at the International Symposium on Audit Research in Maastricht,
Netherlands.
June 23, 2009
– Presented "Five Axioms for XBRL Tagging" at the International XBRL Conference in
Paris.
June 4, 2009 – Conference Chair at 18th
World Continuous Auditing & Reporting Conference in
San Paulo,
Brazil.
Attended the 6th CONTECSI in San Paulo, Brazil.
May 18, 2009 – Conference chair and
presented “The Role of Continuous Audit” at the 17th World Continuous
Auditing & Reporting Conference in
Thessaloniki,
Greece.
Attended the 2009 ICESAL Conference.
May 15, 2009 – Presented “Auditoria
Continua” at the XII Congresso Latino Americano de Auditoria Interna y
Evaluacion de Riegos in
Buenos Aires,
Argentina.
April 23-25, 2009 – Panelist on
Research and Business Opportunities and Challenges in XBRL at 2009 International
Conference on XBRL at
University
of
Kansas.
January 22-25, 2009 – Presented a
Continuous Auditing paper at the AGSM 2020 student workshop at the Anderson
School of Management at
University of
California,
Riverside.
January 9-19, 2009 – Taught in the
IEMBA in
Singapore.
2008
December 2008 – Led Continuous Audit
projects with Siemens, Unibanco, MetLife, Proctor & Gamble, and Hewlett Packard.
December 10, 2008 – Attended a
Trust/Integrity Task Force meeting for the AICPA in
Chicago.
November 2008 – Conference Chair and
organizer at the 16th World Continuous Auditing & Reporting Symposium
at Rutgers
Business
School.
September 2008 – Presented at an
Accounting workshop at Lehigh
University.
September 26, 2008 – Presented “XBRL,
IFRS, and Corporate Governance: Impact on the Curriculum” at the CAAA/SAP AG
Technology & Accounting Education Seminar at
Brock University, Ontario, Canada.
August 2008 – Presented at the
American Accounting Association in
Anaheim.
July 31, 2008 – Attended the 2008
Trust/Data Integrity Task Force meeting held at the AICPA office in New York City.
July 6-8, 2008 –
Conference Chair and presented “The Need for
Continuous Assurance And Continuous Monitoring of Financial Services” at the 15th
World Continuous Auditing & Reporting Symposium In Conjunction With the 5th
International Conference On Enterprise Systems, Accounting and Logistics in
Crete, Greece.
June 9-10, 2008 – Attended the Financial Reporting
Committee meeting of the Institute
of Management Accountants in Washington, DC.
June 4-6, 2008 – Presented “The Future of
Continuous Auditing & Closing Remarks” at the 1st World Continuous
Auditing Systems on Financial Institutions in Conjunction With the 5th
International Congress on Technology and Information Systems in Sao Paulo,
Brazil.
May 22-25, 2008 – Presented “Bizarre Financial Instruments & the Crisis in the
Financial Sector” at the Turning Points: A Symposium of Global Thinking for a
New Era in Val de Loire, France.
May 9, 2008 – Conference Chair and panelist on
“The Need for Continuous Monitoring and Assurance of Financial Transactions” at
the 2008 International Journal of Disclosure and Governance Conference In
Conjunction With The 2nd Continuous Reporting Conference, Rutgers
University, Newark, NJ.
April 26-May 4, 2008 – Taught “Managerial
Accounting” in the Executive MBA Program in Beijing, China.
April 21, 2008 – Initiated speeches and presented
“Optimal Tax Allocation in A Multi-Country Setting” at TTN Taxation Seminar in
NYC.April 16, 2008 – Presented “Continuous Audit:
Today and Tomorrow” at ISACA in NJ.
Mar. 3-4, 2008 – Attended the Financial Reporting
Committee meeting of the Institute of Management Accountants in Tampa, FL.
Feb. 19, 2008 – Presented “Implementing Continuous
Audit: Some Carlab Experiences” at Merrill Lynch.
Jan. 31-Feb. 2, 2008 – Attended the American
Accounting Association New Faculty Consortium in Leesburg, VA.
Jan. 12-20, 2008 – Taught “10 Challenges from
Globalization” in the Executive MBA Program in Shanghai, China.
2007
Dec. 8-9, 2007 – Panelist on “Current Developments
and Opportunities in Accounting Information Systems Research” at the 8th
International Research Symposium on Accounting Information Systems in
Montreal, Canada.
Nov. 2-3, 2007 – Organizer and chair of the 14th
World Continuous Auditing and Reporting Symposium at Rutgers Business School
in Newark, NJ.
Oct. 18-19, 2007 – Attended Siemens Project meeting in St. Louis.
Sept. 28, 2007 – Organizer and Symposium chair of
the 1st Continuous Reporting Symposium at
Rutgers
Business
School
in Newark, NJ.
Sept. 26-27, 2007 – Attended the Financial
Reporting Committee meeting of the Institute
of Management Accountants in Norwalk, CT.
Aug. 4 -8, 2007 – Attended the annual American
Accounting Association meeting in
Chicago,
IL. Participated in the Global
Accounting Digital Library Project, panelist on Assurance, Continuous Auditing
and EBR.
June 22-23, 2007 – Presented “Continuous Data
Using Continuity Equations” at the International Symposium on Audit Research in
Shanghai, China.
June 15-16, 2007 – Chair and Symposium organizer
for the 13th World Continuous Auditing & Reporting Symposium at the
University of Ferrara in
Ferrara,
Italy.
June 13, 2007 – Presented a workshop on “REA,
Continuous Reporting and Continuous Assurance “at the REA 25th
Conference at the University
of Delaware.
June 4-5, 2007 – Attended the Financial Reporting
Committee meeting in Washington,
DC.
May 10-21, 2007 – Taught “Managerial Accounting”
in the EMBA Program in Beijing,
China.
April 25-27, 2007 – Presented “Continuous
Auditing: Lessons from 15 years of Putting Theory into Practice” at the 30th
European Accounting Association Congress in Lisbon, Portugal.
April 24, 2007 – Presented “Continuous Auditing: Lessons from 15 years of Putting Theory into Practice” at the 10th European Conference on Accounting Information Systems in Lisbon, Portugal.
April 5-7, 2007 – Attended an AESC Meeting and the
Enhanced Business Reporting Model Workshop at the Dixon
School of
University of Central Florida in Orlando, FL.
Mar. 1-2, 2007 – Attended a Financial Reporting Committee meeting in Phoenix, AZ.
Jan. 2007 – Taught in the Rutgers Executive MBA Program in Beijing, China.
2006
Dec. 9-10, 2006 – Panelist at the International Research Symposium on Accounting Information Systems in Milwaukee, WI.
Dec 5, 2006 – Presented “Is XBRL Interactive Data? Using XBRL to facilitate Continuous Reporting and Assurance” at the 14th International XBRL Conferences at Hyatt Regency in Philadelphia, PA.
Nov. 3 & 4, 2006 – Symposium chair for the 12th World Continuous Auditing and Reporting Symposium at Rutgers Business School in Newark, NJ.
Oct. 24-28, 2006 – Presented “Real Time Economy: How About Now” at the Swedish School of Economics and Business in Helsinki, Finland.
Oct.12-15, 2006 – Presented at the Digital Accounting Research Conference at the University of Huelva in Spain.
Sept. 18-19 2006 – Participated in a Financial Reporting Committee meeting of the Institute of Management Accountants in Norwalk, CT.
Aug. 4-8, 2006 – Presenter at the American Accounting Association Annual meeting held in Washington, DC.
June 17-21, 2006 – Presented “The Real-Time Economy: Continuous Business Monitoring, Reporting and Assurance” at IMA's 87th Annual Conference & Exposition in Las Vegas.
May 31- June 2, 2006 – Conference chair and presenter at the 11th WCAS & CONTECSI –International Conference on Information Systems and Technology Management held in conjunction with the University of Sao Paulo, and Chair- Continuous Audit Symposium in Rio.
May 14-17, 2006 – Board member for Information Systems for Crisis Response and Management Conference held at NJIT in Newark, NJ.
May 11-12, 2006 – Attended AICPA Assurance Services Executive Committee meeting in NYC.
May 4, 2006 – Attended the 5th Annual Financial Reporting Conference held at Baruch College in NYC.
April 28-30, 2006 – Attended Deloitte/ University of Kansas Auditing Symposium.
April 12, 2006 – Attended AICPA Assurance Services Whitepaper Committee meeting in NYC.
Mar. 20-24, 2006 – Presented at the European Conference on Accounting & Information Systems in Dublin.
Mar. 14, 2006 – Presented “Analytical Procedures for Highly Disaggregate Data: Continuous Auditing Using Continuity Equations Models of Business Processes” at Rutgers University in Newark, NJ.
Feb. 2006 – Taught at
the Rutgers EMBA program in
Beijing,
China.
Jan. 25-26, 2006 –
Attended AICPA Executive Committee meeting of Assurance Services.
Jan. 19, 2006 –
Hungarian IT Day, meeting with the Consulate General of the Republic of Hungary
and the Hungarian Technology Center (HTEC).
2005
Nov. 4-5, 2005 – Conference chair at the 10th World Continuous Auditing Symposium in Athens, Greece.
Oct. 20-22, 2005 – Attended symposium on Information Systems Assurance at The University of Waterloo in Toronto, Canada.
Oct. 2005 – Presented “The Galileo Model” in Huelva, Spain. Presented Digital Accounting lectures at Babos Boolaj University in Cluj, Romania.
August 2005 – Tutorial on “Continuous Auditing”, “The Galileo Model”, and “The Liberty Project” at the AAA National meeting in San Francisco, CA.
July 2005 – Presented “Sarbanes Oxley and Digital Reporting” in Minneapolis.
June 2005 – Conference chair at the 11th World Continuous Auditing Symposium, XBRL CONTECSI in Sao Paulo, Brazil.
May 2005 – Conference chair at the 9th World Continuous Audit Conference in Malta. Presented Continuous Auditing lectures.
2004
Nov. 5-6, 2004 – Conference chair and organized the 8th World Continuous Audit Conference at Rutgers Business School in Newark, NJ.
Sept. 7, 2004 – Presented “The Galileo Model”, AICPA in NYC.
Aug. 5, 2004 – Presented “EDA Content Analysis of Three Accounting Journals: Identifying Episodes in Accounting Thought.”
June 21, 2004 – Presented “Continuous Auditing” and “The Galileo Model” at USP in Sao Paulo, Brazil.
May 30, 2004 – Presented “The Galileo Model” at NEAA in Albany, NY.
May 28, 2004 – Presented “XBRL and Digital Accounting” at Bryant College in Rhode Island.
May 21, 2004 – Presented “Continuous Auditing” in Cluj, Romania.
May 2004 – Attended the Continuous Auditing Research Columbia Baruch Rutgers joint Conference.
May 2004 – Presented “Digital Accounting and Continuous Audit” at USC in Los Angeles.
April 2004 – Presented “Neural Networks in Accounting” at the State of the Art Comments in Turku, Finland.
Mar. 24-27, 2004 – Presented “Research Papers on Continuous Audit Technology” at the 7th Continuous Auditing and Reporting Conference in Monaco.
Feb. 20-21, 2004 – Attended the Accounting Information System Research Symposium in Scottsdale, AZ.
Jan. 29, 2004 – Presented “Continuous Monitoring to Deliver Extra Value and Protection For Your Organization” at the CDN Conference on Internal Auditing in Toronto, Canada.
Jan. 9-23, 2004 – Presented “Financial Processes in an E-Economy” at the OOP 2004 Conference in Munich.
Jan. 8-9, 2004 – Presented “Tips on Successful Publishing in JETA” at the Mid Year meeting of the Information Systems section of the AAA in Clearwater, FL.
2003
Nov. 21, 2003 –
Presented “Continuous Auditing: What Is It and What Does It Mean To
Auditors?” at the Virginia Auditing
and Accounting Conference in
Virginia Beach,
VA.
Nov. 14-15, 2003 – Presented “Principles of
Analytic Monitoring” at the 6th Continuous Auditing and
Reporting Symposium held at
Texas
A & M
University.
Oct. 31-Nov. 2, 2003 – Presented “Restoring
Auditor Creditability: Tertiary Monitoring and Logging of Continuous
Auditing Systems” at the Symposium on Information Systems Assurance,
Governance, Transparency and Integrity: The Role of Information
Technology in Toronto,
Canada.
Oct. 24-25, 2003 – Presented “XML Derivatives,
Continuous Audit and Continuous Reporting” and participated on a
panel discussion on Research and Business Opportunities in XBRL and EBXML at the International Conference of XBRL Taxonomies at the
University of Kansas.
Oct. 15-17, 2003 – Presented “Enhanced Business
Reporting” at two sessions of the Better Management Live Worldwide
Conference in Las Vegas.
Sept. 30, 2003 – XBRL Panel Discussant at the 12th
AECA Congress in Cadiz, Spain.
Aug. 3, 2003 – Presented at a CPE session at the
Annual AAA Meeting in
Hawaii.
June 23, 2003 – Presented “Continuous Auditing
101” at the National Meeting of the IMA in Nashville, TN.
June 19, 2003 – Presented a “Continuous Auditing
Workshop” at the Information Systems Audit and Control Association
in NJ.
May 19, 2003 – Presented a Continuous Auditing
paper at the ISACA CACS in
Houston,
TX.
May 2, 2003 –
Presented “Research Opportunities in XBRL and Continuous Auditing”
at the 3rd XBRL Conference at
Bryant College in
Rhode Island.
April 24, 2003 –
Presented a CPE workshop and presented “Principles of Analytic
Monitoring” at the Northeast meeting of the AAA at
Fairfield
University.
Mar. 31, 2003 –
Attended a committee meeting of the AICPA Business Reporting Models
in New York.
Mar. 21-23,
2003 – Attended a Technology Committee meeting of the
Institute
of Management Accountants
in New Mexico.
Mar. 12-13, 2003 – Meeting with
Liberty
interactive to Collect XBRL data in
California.
Mar. 12, 2003 – Attended a meeting at the NSF in Washington, DC.
Feb. 26-67, 2003 – Attended a meeting with KPMG in
Phoenix, AZ
Feb. 21, 2003 – Presented a paper at Texas A&M
University in Houston, TX.
Feb. 20-23, 2003 – Attended the AIS Research
Symposium held in Phoenix, AZ.
Feb. 19– 20, 2003 – Attended a meeting with the
NSF in Washington, DC.
Jan. 31, 2003 – Coordinated the Ethics, Morals, Cooking and
Governance: Today’s Soaps (Dilemmas) Conference at
Rutgers
Business
School
in Newark, NJ.
Jan. 30, 2003 –
Committee meeting of the AICPA Task Force: New Business Reporting
Models.
Jan. 26-28,
2003 – Meeting with Liberty
interactive to collect XBRL data in
California.
Jan. 8-9, 2003 – Participated in the Doctoral
Consortium-Editor Panel and the Panel on Research opportunities in
AIS at the AAA – IS Midyear Conference in
San Diego, CA.
2002
Nov. 5, 2002 – Attended a Systrust committee meeting of the CICA in Toronto,
Canada.
Oct. 7-10, 2002 – Keynote speaker at the Hong Kong Polytechnic
University. Presented
“E-Commerce: Separating Hype and Reality.”
Oct. 2002 – Taught in the Rutgers
Business
School
MBA Program in Beijing, China.
Sept. 26-29, 2002 – Presented “Continuous Assurance and the
Electronization of Business” at X Encuentro AECA Conference in Portugal.
Sept. 12, 2002 – Attended a meeting for the Advisory Board of the Center
for Continuous Auditing at Texas
A&M
University.
Sept. 11-12, 2002 – Presented a paper at the Open University in England.
Aug. 19, 2002 – Attended an AICPA trust committee meeting in Boston, MA.
Aug. 13-17, 2002 – Attended the AAA Annual meeting held in San Antonio, TX.
June 22, 2002 – Presented the “Technology Driven Auditing Workshop” at
the IMA Conference held in San Diego,
CA.
June 19-20, 2002 – Presented
“Continuous Auditing” at the ACI Financial
Reporting and Disclosure Conference in
Chicago.
June 18, 2002 – Attended a Systrust committee
meeting at the CICA held in Toronto,
Canada.
June 17, 2002 – Attended an XBRL meeting at the
CICA in Toronto, Canada.
May 18-25, 2002 – Presented “Technology Supported
Action Learning” at the 7th Annual Global Forum – Business Driven
Action Learning and Executive Development sponsored by the Gordon Institute of
Business Science held in Johannesburg, South Africa.
May 8-12, 2002 – Presented at the Ernst & Young
CARAT meeting and Audit Symposium at the University of Kansas.
May 2, 2002 – Attended the Financial Reporting
Conference at Baruch in NYC.
April 23-24, 2002 – Presented a paper at the
European Conference on Accounting Information Systems held in Copenhagen, Denmark.
April 17-19, 2002 – Presented “Development
of Continuous Auditing: Current Research and Possible Future Developments” at
the 4th World Auditing& Reporting Conference at Salford University
in England.
Mar. 28-29, 2002 – Presented “Continuous
Assurance 101” at the Babes Bolyai University
in Cluj, Romania.
Mar. 25-27, 2002 – Presented “ERP
Essentials and Continuous Auditing” at the ISACA Euro CACS 2002 Conference in Budapest,
Hungary.
Mar. 21, 2002 – Presented a paper on XBRL
to the NJSCP as liaison with bankers at the Hilton Hotel in Iselin, NJ.
Mar. 4-10, 2002 – Presented a paper at the
4th XBRL International Conference held in Berlin, Germany.
Feb. 26-27, 2002 – Attended an AICPA trust
committee meeting in Miami, FL.
Feb. 11, 2002 – AICPA trust meeting held at
Rutgers Business
School in Newark, NJ.
Jan. 17-19, 2002 – Attended the AAA Mid
Year Auditing meeting in Orlando,
FL.
Jan, 16, 2002 – Attended an AICPA trust committee meeting in Washington,
DC.
2001
Dec. 2-4, 2001 – Presented “Continuous Auditing”
and “Future Assurance – Present Shock” at the Business of E-Business Conference
in Phoenix, Arizona.
Nov. 6, 2001 – Speaker at the Bankers Breakfast
held by the New Jersey Society of Certified Public Accountants.
Oct 24-26, 2001 – Attended a Systrust committee
meeting with the CICA in Toronto,
Canada.
Oct. 18-21, 2001 – Attended an IAFEI Conference in
Cancun, Mexico.
Oct. 12-14, 2001 – Attended the International
Conference on XBRL Taxonomies at the
University
of Kansas. Led panel
discussion.
Sept. 28, 2001 – Meeting with the FDIC to discuss
XBRL research in Washington,
DC.
August 11-15, 2001 – Attended the American
Accounting Association annual meeting in
Atlanta,
GA.
July 2001 – Taught in the Executive MBA program in
Beijing, China.
July 18, 2001 – Meeting with the FDIC to discuss
XBRL research in Washington,
DC.
June 28-29, 2001 – Presented “Electronic Commerce
and Continuous Auditing” at the International Symposium on Audit Research at Nanyang Business
School and Nanyang Technological
University in Singapore.
June 14-17, 2001 – Attended a technology committee
meeting for the Institute of
Management Accountants in New Orleans, LA.
June 1, 2001 – Chair of the 3rd
Continuous Reporting and Auditing Conference held at Rutgers-FOM. Presented
“Continuous Assurance: Concepts and Strategies” in NJ.
April 21-23, 2001 – Presented “The Electronization
of Business” at the 4th European Conference on Accounting Information
Systems sponsored by the University
of Athens in Athens, Greece.
Mar. 26, 2001 – Attended the AICPA/CICA Continuous Systrust
committee meeting of the in Toronto, Canada.
Mar. 22, 2001 – Participated in a Technology
Committee meeting of the Institute of Management Accountants meeting in Denver, CO.
Mar. 15, 2001 – Participated in the Supply Chain
Management: Developing and Implementing a World Class Strategy Conference held
at Rutgers
University
in Newark, NJ.
Mar. 12, 2001 – Presented “Internet Based
Accounting and XBRL” at the Symposium on Recent Trends in Internet Based
Accounting and XBRL sponsored by the University of New Delhi in New Delhi,
India.
Mar. 5, 2001 – Participated in the Continuous
Systrust Committee meeting in Chicago,
IL.
Feb. 15-16, 2001 – Attended an AICPA Systrust Committee
meeting in Scottsdale,
AZ.
Feb. 8, 2001 – Presented “New Business Models” in
the Vision 2000-Joint High Tech Outreach Symposium in Bloomington, IN.
Jan. 26, 2001 – Attended an AICPA Continuous Systrust Committee
meeting in San Francisco, CA.
Jan. 23, 2001 – Attended a XBRL meeting in Scottsdale, AZ.
Jan. 10-11, 2001 – Attended a Systems Reliability
Committee meeting of AICPA in Miami,
FL.
2000
Dec. 15, 2000 – Presented “The Electronization of
the Measuring and Assurance Functions” at the New York Sheraton.
Nov. 29, 2000 – Attended the Systrust meeting in Chicago, IL.
Nov. 21, 2000 – Presented the opening talk at the
NYSSCPA Technology Conference, “The Electronization of the Measuring and
Assurance Functions” in New York and Rochester.
Nov. 6, 2000 – Attended an AICPA
Continuous Systrust Committee meeting in New York.
Nov. 3, 2000 – Presented the closing plenary talk
“New Models in Assurance” at the AI/ES conference in Huelva, Spain.
Nov. 2, 2000 – Presented “A Dramatic New Audit
Model: Towards Continuous Assurance” at the 5th International
Conference on Artificial Intelligence and Emerging Technologies in Accounting,
Finance and Taxation held at the University of Huelva, Spain.
Oct. 26, 2000 – Presented the Continuous Systrust Model at the AICPA
Assurance
Services Conference.
October 20, 2000 – Presented “A Dramatic New Model
of Assurance” at Open University in
Milton Keynes, UK.
Sept. 13-14, 2000 – Attended a Systrust meeting in
Washington, DC.
Aug. 18, 2000 – Attended the Technology Meeting of
the Institute of Management Accountants in Boston, MA.
Aug. 17, 2000 – Attended an AICPA Continuous Systrust Committee
meeting in Washington, DC.
Aug. 17-19, 2000 – Presented “The Electronization
of Business” at the American Accounting Association Annual Meeting in Philadelphia.
Aug. 16, 2000 – Presented “XBRL: Research Issues”
at the American Accounting Association National Meeting in Philadelphia.
Aug. 12, 2000 – Attended the Artificial
Intelligence/ Emerging Technologies Workshop in Philadelphia.
Aug. 4, 2000 – Presented “A Dramatic New Audit
Model” at the International Accounting Symposium at Niagara University.
June 9, 2000 – Presented “Emerging Business Models
in B2B” at the Strategies for Success in the Digital Economy Symposium held in
the Management Education Center at Rutgers University in Newark, NJ.
June 2, 2000 – Presented “A Dramatic New Audit
Model” at the Deliotte/ Touche /University
of Kansas Auditing Symposium in Kansas, MO.
May 31, 2000 – Presented a paper at the Global
Forum on Business Driven Action Learning and Executive Development in St. Louis.
May 18, 2000 – Carat Meeting held at the University of Kansas – Accounting 2020.
May 16, 2000 – Presentation on “Trends in
E-Commerce the Electronization of Business” for the
Evansville
chapter of the Institute
of Management Accountants.
May 2000 – Presented “A Dramatic New Audit Model”
and “The Systrust 2.0 Version” at the AICPA Technology 2000 Conference held in Atlanta, GA.
April 28, 2000 – Attended the Continuous Systrust
Meeting with the AICPA.
April 2000 – Presented a paper on “Auditing for
Money Laundering” in Nice, France.
April 13-23, 2000 – Taught in the Rutgers EMBA
Program in Beijing, China.
Mar. 1-2, 2000 – Attended a Systems Reliability
Committee Meeting of the American Institute of Certified Public Accountants in Toronto,
Canada.
Feb. 23, 2000 – Presented a paper on “Continuous
Auditing” at New Jersey Institute of Technology in Newark, NJ.
Feb. 2000 – Presented paper at the Prentice Hall
Symposium for Accounting Educators in
Oklahoma.
Jan. 28, 2000 – Presented papers on “B2B” at the 2nd
Continuous Auditing and Reporting Symposium held in the Management Education
Center of the Faculty of Management at
Rutgers
Business
School in Newark, NJ.
Jan. 12- 13, 2000 – Participated in the Systems
Reliability Committee Meeting of the AICPA in New York.
1999
Dec. 1999 – Two day visiting scholar at the University Of Kansas School Of Business.
Dec. 8, 1999 – Attended the XBRL Meeting in Philadelphia.
Nov. 1999 – Attended the Committee Meeting of Systems Reliability of the AICPA
in San Francisco,
CA.
Nov. 23, 1999 – Keynote speaker at the Emerging Technologies Conference
sponsored by the Foundation for Accounting Education in
New York City.
Nov. 22, 1999 – Attended Accounting 2020 Meeting of the New York State Society
of CPA’s.
Sept. 30-31, 1999 – Attended an American Institute of Certified Public
Accountants Systrust Committee Meeting in Toronto,
Canada.
Aug. 1999 – Presented “Research Prospectives in Continuous Auditing” at the
American Accounting Association National meeting.
Aug. 1999 – Presented “Electronic Commerce and Accounting” at the American
Accounting Association National meeting in San Diego,
California.
Aug. 1999 – Presented “Continuous Audit: Quo Vadis” with Fred Sudit and Alex
Kogan at the American Accounting Association National meeting held in
San Diego,
California.
Aug. 1999 – Presented “The Expectations Gap as Witnessed In the Courtroom” with
Rimona Palas, Workshop on AIET at the American Accounting Association National
meeting in San Diego, California.
July 1999 – Attended the American Institute of Certified Public Accountants,
“The New Markets Case” in Toronto, Canada.
June 11, 1999 – The Technology of Continuous Auditing, Association of Government
Accountants.
June 10, 1999 – Presented “Emerging Technologies and the Future of Accounting: A
view of the new environment” at the NJSCPA, Young Accountants Seminar.
May 25, 1999 – Internet: an update, NJSCPA breakfast with Bankers.
April 28, 1999 – Presented “Future Trends: the Electronization of Business” at
the International Conference on Technology, Internal to Price Waterhouse –
Coopers in Rome,
Italy.
April 26, 1999 – Presented “Emerging Technologies and the Future of Accounting,
New Products, Metaphors and a View of the Environment” at the Financial
Executive Institute.
April 22-24, 1999 – Presented “Information Systems, International Contingencies”
as a member of the Technology Panel at the 34th International Accounting
Conference on Accounting in the Global Markets of the Next Century sponsored by
the Center for International Education and Research in Accounting held in
Champaign, IL.
April 22, 1999 – Presented "Continuous Audit Day” at the Center for Internal
Auditors in Rochester, New York.
Mar. 23, 1999 – Presented “Emerging Technologies and the Future of Accounting”
at the NYSCPA Emerging Technologies Conference as a plenary speech.
Mar. 16, 1999 – Rutgers Accounting Department: some technological initiatives,
The RAW, The RARC, Curriculum Change, presentation to the FOM advisory
committee.
Feb. 18-20, 1999 – Presented “Continuous Audit” at the 6th Annual
Accounting Information Systems Symposium in Scottsdale, AZ.
Feb. 18, 1999 – Presented “Distance Learning and the Next Century” at
Texas Community College in Houston, TX.
Feb. 9, 1999 – Task Force meeting of the Systems Reliability Committee of the
American Institute of Certified Public Accountants in New York City.
1998
Dec. 7, 1998 – NYSCPA Emerging Technology
Conference, “Emerging Technologies and the Future of Accounting: New Products,
Metaphors, and a View of the Environment” in New York, NY.
(Plenary speaker).
Nov. 30, 1998 – Presented “The Evolution in the
FOM Accounting Department” to the FOM
Accounting
NB advisory board.
Nov. 20-21, 1998 – Attended the AICPA/AAA
Technological Visioning Conference in
Dallas,
TX.
Nov. 19, 1998 – Presented “Recent Developments in
Electronic Commerce” at NJSCPA in New
Brunswick, NJ.
Nov. 16, 1998 – Attended the NJSCPA, Technology
Advisory Board meeting.
Nov. 6, 1998 – Presented “Distance Learning”
Accounting Forum in Princeton,
NJ.
Oct. 17, 1998 – Presented “Distance Learning”
Accounting Forum in Dallas,
TX.
Sept. 28-29, 1998 – Attended Systems Reliability
Committee of the American Institute of Certified Public Accountants in Napa, CA.
Aug. 16-17, 1998 – Attended the American
Accounting Association National meeting. Presented “Fraank: a Financial
Intelligent Agent” and “The Economics of Electronics Commerce” in New Orleans, LA.
Aug. 14, 1998 – Attended the Institute of Management
Accountants Technology Committee in
Washington,
DC.
June 24- 25, 1998 – Attended Systems Reliability
Committee of the American Institute of Certified Public Accountants in Chicago, IL.
June 18, 1998 – Institute of Internal Auditors,
Advanced Technology Committee in
Orlando,
FL.
June 4-5, 1998 – Presented “User Reaction to the
Concepts” at the AICPA Conference on Systems Reliability in Las Vegas, Nevada.
May 29-30, 1998 – Attended Deloitte and Touche
Conference in Audit Research at the University
of Kansas in Lawrence, Kansas.
May 11-12, 1998 – Attended the Systems Reliability
Committee of the American Institute of Certified Public Accountants in
Toronto, Canada.
April 20-21, 1998 – Attended the meeting of the
CICA/AICPA committee on Online Auditing in New York.
April 16-17, 1998 – Attended the Auditing Independence Committee IIA/AAA in Chicago, IL.
April 14-15, 1998 – Attended meeting of the CICA/AICPA committee on Online Auditing in
Toronto,
Canada.
Mar. 27, 1998 – Attended stakeholders meeting of
the Rutgers Accounting Web held at the Faculty of Management - Rutgers University
in
Newark, NJ.
Feb. 24, 1998 – Participated in Study Group on
Audit of Continuous Information with the Canadian Institute of Chartered
Accountants and Coopers and Lybrand in
Houston,
Texas.
Feb. 20, 1998 – Presented “Towards an Intelligent
Audit” at the 5th Annual AIS Research Symposium held in Phoenix, AZ.
Feb. 4, 1998 – Presented “Distance Learning” at
the Prentice Hall Accounting Seminar for Educators held in Chicago, IL.
Feb. 1, 1998 – Attended Systems Reliability
Committee of the American Institute of Certified Public Accountants in Chicago, IL.
Jan. 16, 1998 – Attended the Online Auditing and
Reporting Conference held at the Faculty of Management of Rutgers University in
Newark,
NJ.
Presented CPAS & FRAANK.
1997
Dec. 14, 1997 – Presented “Technology and the
Governmental Accountant: the Rutgers Accounting Web” with Alex Kogan at the
Accounting Update Conference held at Rutgers University, School of Business in
New Brunswick, New Jersey.
Dec. 5, 1997 – Presented “The Role of Technology
in Researching, Teaching, and Communicating Accounting History and Accounting
Information” at the Accounting Historians Distance Learning Conference in Richmond, VA.
Nov. 21, 1997 – Presented “Agents” at the Georgia State University
Research Forum.
Nov. 17, 1997 – Attended the New York Society of
Association Executives - Fall Technology Conference and Business Services Expo
held in New York City.
Nov. 15, 1997 – Attended the Prentice Hall
Accounting Seminar for Educators. Presented a session on “Distance Learning”
held in Orlando, FL.
Nov. 14, 1997 – Chairman of Cyber-Accounting in
the 21st Century Series: Creating Value and Generating Return on Investment from
the World Wide Web Conference held at Rutgers
University, Faculty of Management in Newark, NJ.
Presented “Questions Auditors Should Ask.”
Nov. 13, 1997 – Taught the Executive MBA Program
at the Arden House of the
Columbia
University in New York City.
Nov. 10-11, 1997 – Attended the Ernst & Young
Conference of Agents and Online Audit in
Cleveland,
Ohio.
Nov. 2-3, 1997 – Participated on KPMG Peat Marwick
BMP seminar.
Oct. 12-18, 1997 – Taught ISM course at the
Institute Theseus in France.
Sept. 30, 1997 – Attended the System Reliability
Committee of the American Institute of Certified Public Accountants held in Chicago, IL.
Sept. 26, 1997 – Presented “Towards Intelligent
Agents in Accounting: Background and Potential” at the International Conference
on Artificial Intelligence & Expert Systems held at the Artificial
Intelligence/Expert Systems Symposium, University of Huelva, Spain.
Sept. 19, 1997 – Presentation on “Distance
Learning” at the Rutgers Faculty of Management Faculty retreat.
Sept. 5, 1997 – Attended the New York University
Conference on Accounting and Legal Issues.
Aug. 16-20, 1997 – Attended the national meeting
of the American Accounting Association in
Dallas,
TX. Attended research workshop on
the FRAANK effort and several other committee meetings.
Aug. 4, 1997 – Attended a conference on E-Commerce
of the Institute of Internal Auditors in Chicago, IL.
July 31, 1997 – Presentation on the Rutgers
Accounting Web efforts to the Executive Committee of the American Association of
Accountants in Dodger City,
FL.
July 25, 1997 – Attended Technology Committee
meeting for the Institute of Management Accountants in Atlanta, Georgia.
July 11, 1997 – Attended Technology Committee
meeting for the Institute
of Internal Auditors.
June 30, 1997 – Plenary presentation on “The
Future of the Internet” at the Sucessu National Computer meeting in Belo Horizonte, Brazil.
June 16, 1997 – Presentation on the Rutgers
Accounting Web for the State of New Jersey, Department of Community Affairs in
Trenton, NJ.
June 4, 1997 – Attended New Jersey Society of
Certified Public Accountants Business Opportunities Workshop held at the Manor,
West Orange, NJ. Presented “Electronic Commerce:
Background, Process and New Metaphors.”
May 30-31, 1997 – Presented “Accounting 2000:
Electronic Commerce, Artificial Intelligence and Other Information Technologies
Colloquium” held at Rutgers-Faculty of Management in Newark, NJ.
May 9, 1997 – Attended Stakeholders meeting at the
Rutgers Accounting Web held at Rutgers-Faculty of Management in Newark, NJ.
May 8-10, 1997 – Attended the 4th
Annual American Accounting Association Conference on Accounting, Behavior and
Organizations Section held at the Westin William Penn Hotel in Pittsburgh,
Pennsylvania.
Panelist – “Towards Intelligent Agents in Accounting: Background and
Potential.”
April 11, 1997 – Presentation of the Rutgers
Accounting Web at the mid-year meeting of the Institute
of Management Accountants Technology Committee
in Dallas, TX.
April 4-6, 1997 – Presentation on the Rutgers
Accounting Web at the American Accounting Association Executive Committee &
Council Spring meeting at the Sarasota Hyatt in Sarasota, FL.
March 23, 1997 – Attended Association of
Government Accountants Executive Committee on the Rutgers
Accounting Web.
March 22, 1997 – Presented “Electronic Commerce”
at the Prentice Hall Accounting Professor Round Table.
March 11, 1997 – Speaker at the 1st
Central and East European International Conference on Information Systems Audit,
Control and Security held in Budapest, Hungary.
Feb. 22, 1997 – Prentice Hall Accounting
Professors Round Table on “Electronic Commerce” in Kansas City, MO.
Feb. 21, 1997 – Presented “Towards Intelligent
Agents in Accounting: Background and Potential” at the Accounting Seminar at the University of Kansas
in Lawrence, Kansas.
Feb. 19, 1997 – As the Ernst & Young Visiting
Professor, presented “Towards Intelligent Agents in Accounting: Background and
Potential” at the University
of Kansas.
Feb. 5, 1997 – Presented “Paradigms of Electronic
Commerce” at the New Jersey Institute of Technology-Department of Computer
Science in Newark, NJ.
Jan. 24, 1997 – Participated on the NCAIR meeting
on plans for support of research efforts in Washington, DC.
Jan. 23, 1997 – Attended meeting and presented on
the Rutgers Accounting Web to the Executive Committee of the Association of
Government Accountants in Bethesda,
MD.
Miklos Vasarhelyi with Banani Nandi from AT&T
Laboratories, “Assessing International Traffic on the
Internet.”
Miklos Vasarhelyi with Alex Kogan - Rutgers
University , Kay Nelson - University
of Kansas and Raj Srivastava - University of Kansas, “Towards Virtual Auditing:
Intelligent Agent Approach.”
Miklos Vasarhelyi with Alex Kogan and Fred Sudit,
“Pricing Services on the Internet.”
1996
Spring – Presented “Your Life Will Change With the
Internet” at the Prentice Hall Accounting Seminar in New York.
Presented “Internet Usage; Strategic
Opportunities” at the National Summit on
Financial Information Technology and Business Solutions in Coronado, CA.
CONSULTING EXPERIENCE (Up to 1986)
C21. Financial Accounting Standards Board:
setting up the FASB #33 (Inflation Accounting) and FASB #36 (Pension) databases,
helping in the Current Text Project.
C20. The Times Mirror Company: ASR 190 replacement cost disclosure.
C19.
Unibanco: selecting computer and software systems.
C18.
Banco Mercantil De Sao Paulo: selecting computer and software
systems.
C17.
Banco Bamerindus Do Brazil: selecting computer and
software systems.
C16.
Mangone & Schnapp: expert witness, fraud assessment.
C15. Kramer & Levin: expert witness, damage assessment.
C14.
Amscan: computer center management.
C13. Max Kahn Curtain Corp.: computer center management.
C12.
A.M. Frame Co.: selecting computer system.
C11. Petroleum Analysis: selecting computer system.
C10. National Medical Enterprises: regression and cost analysis,
litigation support.
C09. Brazilian Ministry of Finance: organizing the Data Processing
Center.
C08. City of New York:
expert witness, cost allocation, foreign currency translation.
C07.
Department of Justice: fraud assessment
(COBEC).
C06. Major US Bank: computer fraud assessment.
C05. IBM Brazil: university computing needs.
C04. Citicorp: audit automation effort.
C03. AT&T: pension asset liability management, audit automation
effort and advanced factory costing.
C02. Coopers & Lybrand: audit automation effort.
C01.
AT&T Bell Laboratories: continuous control monitoring, AGNS ABC
project, vague context understanding project, continuous process auditing,
cooperating databases, technological assessment, and advice to the US Treasury
on depreciation of telephone plant equipment, since 1989.
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