HIGHER
EDUCATION
-
Ph.D.
(Accounting)1979
- 82 July 1982 University of Oklahoma, Norman, OK,
USA
-
Ph.D.
(Physics) 1968
- 72 June 1972 Oregon State University, Corvallis, OR, USA
-
M.S.
(Physics) 1968 - 71 June 1971 Oregon State University,
Corvallis, OR, USA
-
M.Sc.
(Physics)1961 - 63 Dec. 1963 University of Gorakhpur, Gorakhpur,
U.P., India
-
B.Sc.
(Phys., & Math)1959-61 Dec.1961 University of Gorakhpur,Gorakhpur,U.P.,India
TEACHING
AND RESEARCH INTERESTS
- Teaching:
Auditing, Managerial
Accounting, and Quantitative Methods
- Research:
Belief Functions
applications to Auditing and Information Systems, Information
Quality, Continuous and On-line Auditing, Theoretical Study of
Internal Control Systems (Design and Analysis), Statistical Sampling,
Expert Systems in Auditing, Decision Making Under Uncertainty
and XBRL.
EMPLOYMENT
- 1995-present:
Ernst & Young Professor and Director, Ernst & Young
Center for Auditing Research and Advanced Technology; The University
of Kansas.
- Summer 2003:
Visiting Professor, June 9-21, 2003, at Australian National
University in Canberra and June 22-July 5, at the Sydney University
in Sydney.
- June 1998:
Visiting Professor, School of Accounting & Finance,
Faculty of Business and Law, Deakin University, Geelong, Australia.
- Spring 1998:
Visiting Professor, Fisher School of Accounting, College
of Business Administration, University of Florida
- 1993-1995:
Professor, School of Business, University of Kansas, Lawrence,
Kansas.
- 1993-1994:
Visiting Professor, Institute of International Business
Studies, Pordenone, Italy
- 1987-1993:
Associate Professor, School of Business, University of
Kansas, Lawrence, Kansas.
- 1982-1987:
Assistant Professor, School of Business, University of Kansas,
Lawrence, Kansas.
- 1980-1982:
Teaching Assistant, Division of Accounting, University
of Oklahoma, Norman.
1979-1980: Teaching Assistant/Instructor, Dept. of Mathematics,
University of Oklahoma.
1973-1979: Post-doctoral Fellow, Instructor, and Senior Instructor,
Physics Department, University of New Brunswick, Fredericton,
N.B., Canada.
1968-1973: Teaching Assistant and Post-doctoral Fellow/Instructor,
Department of Physics, Oregon State University.
1963-1968: Lecturer, Physics Department, Birla Institute
of Technology and Science, Pilani, India.
ACADEMIC
HONORS AND AWARDS
- The paper "Belief-Function formulas for audit risk"
in The Accounting Review, 1992: 249-283 (with Glenn Shafer) has
been selected to be included in the book "The Classic Works
on the Dempster-Shafer Theory of Belief Functions," edited
by A. P. Dempster, R. R. Yager, and L. Liu, to be published by
Springer (forthcoming, 2006).
- Outstanding Mentor Award, Association of Business Doctoral Students,
University of Kansas, May 2004, and May 2005, May 2006.
- Keynote Speaker at the 2003 All India Accounting Conference,
Varanasi, December 27-28, 2003.
- Outstanding Graduate and Professional Mentor Award, University
of Kansas Graduate & Professional Association, May 2002.
- Outstanding Mentor Award, Association of Business Doctoral
Students, University of Kansas, May 2002.
- Associate Editor, Journal of Emerging Technologies in Accounting,
AI/ET Section Journal of the American Accounting Association,
2002-present.
- Guest Co-editor with Professor Prakash Shenoy, Information
Systems Frontiers, 2002.
- Keynote Speaker at the Vth International Conference on Artificial
Intelligence in Accounting, Finance, and Tax, held in Huelva,
Spain, November 2-3, 2000.
- Keynote Speaker at the Symposium on Sustainability and Value
Creation, Calcutta, India, September 26, 2000.
- The Chief Guest of Honor to address the graduating class of
MBAs at the Eastern Institute for Integrating Learning in Management
(EIILM), Calcutta, India, September 25, 2000.
- Member of the NSF Review Panel, March 2000.
- Two best paper awards at the 32-Hawaii International Conference
on Systems Science, January 4-8, 1999, one in the Internet and
the Digital Economy Track (out of 59 papers) and the other in
the Modeling Technology and Information Systems Track (out of
38 papers).
- Keynote Speaker at III International Meeting on Artificial
Intelligence in Accounting, Finance, and Tax, held in Huelva,
Spain, September 25-26, 1997.
- 1997 & 1996 Research Excellence Award of the School of
Business, University of Kansas.
- 1996 Award for Notable Contribution to AI & Expert Systems
Research in Accounting from the AI/ES Section of the American
Accounting Association.
- Fulbright Scheme to Visit Mexico for five weeks during May
and June of 1996.
" 1996 Outstanding Mentor Award by Association of Business
Doctoral Students at the University of Kansas.
- 1996 Maybry Research Award for the best paper of the year by
a senior faculty in the School of Business, Univ. of Kansas.
" The Chief Guest of Honor at the 19th All India Accounting
Conference held at The Vikram University, Ujjain, December 26-27,
1995. Inaugurated the conference.
- Ernst & Young Professor of Accounting, The University of
Kansas (1995-present).
- Nominated for "Outstanding Educator of the Year"
award in 1995 by Master students in the School of Business.
- Deloitte & Touche Faculty Fellow, School of Business, The
University of Kansas (1990-1995).
- Gordon Fellow Mentor, 1989-1990, 1995-96, and 1998-99, School
of Business, The University of Kansas.
- Fulbright Scheme to Visit Japan and Korea during July and August
of 1989.
- Arthur Young Faculty Scholar, 1986 - 88, School of Business,
University of Kansas.
- Arthur Andersen & Co. Faculty in Residence, May 1987 to
December 1987.
- First prize at the 1986 AACSB/University of Minnesota "basic"
Information System Faculty Development Institute for developing
an automated accounting information system.
- Arthur Andersen & Co. Doctoral Dissertation Fellow, 1981-82.
American Accounting Association Consortium Fellow, 1981.
- AAA Fellow, 1981-1982, and 1980 -1981, Postdoctoral Fellow,
University of New Brunswick (Canada), 1974 - 1975.
- AAA Fellow,
1981-1982, and 1980 -1981, Postdoctoral Fellow, University of
New Brunswick (Canada), 1974 - 1975.
COURSES
TAUGHT
- MBA Financial and Managerial Accounting at the Institute of
International Business Studies, Italy & Slovenia (1993-94).
- Introductory and Advanced Auditing (BUS 743 and BUS 744) - 14
years at KU, and one semester at Univ. of Florida.
- Advanced Auditing - one semester at the University of Florida
(Spring 1998).
- Introductory, Intermediate, and Advanced Managerial Accounting
(BUS 241, BUS 517, BUS 739) - 16 years at KU.
- Introductory and Intermediate Financial Accounting - one and
half years at University of Oklahoma (1980-82).
- Calculus - one year at University of Oklahoma (1979-80).
- Physics (under-graduate & graduate courses) - 16 yrs (BITS,
Pilani, India; OSU, Oregon; and, UNB, Fredericton, Canada).
GRADUATE
(Ph. D.) STUDENTS SUPERVISED
Chairman/Co-Chairman
of Dissertation Committee for the following students:
- Chairman:
Melanie Gao, Ph. D. Student in Accounting and Information Systems,
Graduated in 2005. Currently Assistant Professor, University of
Nebraska, Lincoln, NE.
- Co-Chairman:
Lili Sun, Ph. D. Student in Accounting and Information Systems,
graduated in 2004 Currently Assistant Professor at Rutgers University,
Newark, NJ
- Co-Chairman:
Matt Bovee, Ph. D. Student in Information Systems, graduated in
2004. Currently Assistant Professor at the University of Vermont
- Co-Chairman:
Mari Buche, Ph. D. in Information Systems, graduated in 2003.
Currently Assistant Professor at Michigan Technological University,
Houghton, MI, USA
- Co-Chairman:
Keith Harrison, graduated in 1999, Associate Professor in Accounting,
Truman State University, Missouri, USA.
- Chairman:
Peter Gillett, graduated in 1996, former partner in UK with Grant
Thornton, graduated in Fall 1996, currently Associate Professor,
Graduate Faculty, Rutgers University-Newark, New Jersey, USA.
- Co-Chairman:
Kurt Fanning, graduated in 1994, currently Assistant Professor
in Accounting, Central Missouri State University, Missouri, USA
- Chairman:
Saurav K. Dutta, graduated in 1991, currently Associate Professor,
State University of New York at Albany, NY, USA.
Member
of Dissertation Committee for the following students:
- Robert Stangl,
Accounting, graduated 1993.
- Jane Milward,
Accounting, graduated in Spring 1992.
- Ilene Kleinsorge,
Accounting, graduated in Fall 1985.
- Khaled Mellouli,
Operations Research, graduated in Fall 1985.
External Member of Dissertation Examining
Committee:
- Four PhD
dissertations, Banaras Hindu Univeristy, India
- Two Ph.D.
dissertations, Uttkal University, Bhuwaneshwar, India.
- One D.Sc.
dissertation, Vikram University, Ujjain, India.
External Member of Dissertation Supervisory
Committee:
- Ph. D. dissertation
of Mohamed El-Dyasty, Mansoura University, Mansoura, Egypt (1996).
GRANTS
and PROFESSIONAL MEMBERSHIPS
External
Grants
- $10,000 for International Conference on XBRL from E&Y during
2006-2007.
- $15,000 for XBRL Educational Project from E&Y during 2004-2005.
- $8,000 ($4,000 travel money, and $4,000 for a visitor) from
CIBER during 2004-2005.
- $22,000 ($10,000 from E&Y LLP and $12,000 from CIBER) during
2003-2004.
- $7,500 from the Center for International Business Education
and Research, 2002-2003.
- $15,000 from the Center for International Business Education
and Research, 2001-2002.
- $25,000 with Mike Ettredge, from Edgar Online, Spring 2001.
- $6,000 from Center for International Business Education and
Research, 2000-2001.
- $200,000 for the E&Y CARAT from Ernst & Young LLP, 1999-2001.
- $6,000 from the Center for International Business Education
and Research, 1999-2000.
- $39,980 with Shafer and Shenoy, Peat Marwick Main & Co.,
1989 - 1990.
- $39,499 with Shafer and Shenoy, Peat Marwick Main & Co.,
1988 - 1989.
- $37,196 with Shafer and Shenoy, Peat Marwick Mitchell &
Co., 1986 - 1987.
Grants
from University of Kansas
- $ 3,000.00 General Research Fund, University of Kansas 2006
- 2007.
- $ 5,200.00 General Research Fund, University of Kansas 2005
- 2006.
- $ 5,200.00 General Research Fund, University of Kansas 2004
- 2005.
- $ 3,200.00 General Research Fund, University of Kansas 2003
- 2004.
- $ 5,332.50 General Research Fund, University of Kansas 2002
- 2003.
- $ 1,560.00 General Research Fund, University of Kansas 2000
- 2001.
- $ 2,600.00 General Research Fund, University of Kansas 1999
- 2000.
- $ 7,500.00 General Research Fund, University of Kansas 1997
- 1998.
- $ 5,566.05 General Research Fund, University of Kansas 1989
- 1990.
- $ 5,615.88 General Research Fund, University of Kansas 1988
- 1989.
- $ 5,569.72 General Research Fund, University of Kansas 1987
- 1988.
- $ 4,820.00 General Research Fund, University of Kansas 1985
- 1986.
- $ 4,326.67 General Research Fund, University of Kansas 1984
- 1985.
- $ 4,195.56 General Research Fund, University of Kansas 1983
- 1984.
- $ 4,500.00 New Faculty Grant, University of Kansas 1982 - 1983.
PROFESSIONAL
MEMBERSHIPS
- Member of
the American Accounting Association, Member of Auditing Section
of AAA
- Member of
Artificial Intelligence and Expert System Section of AAA
- Member of
Accounting Information Systems Section of AAA
- Member of
the Institute of Internal Auditors
PUBLICATIONS
Paper
Under Progress
- Desai, V., R. Roberts, and R. P. Srivastava. A Conceptual Model
for External Auditor Evaluation of the Internal Audit Function
Using Belief Functions. Submitted to Contemporary Accounting Research.
- Gao, L., and R. P. Srivastava. The Decomposition of Management
Fraud Schemes: Analyses and Implications.
- Mock, T. J., R. P. Srivastava, and J. Turner, “A Model
for Assessing the Risk of Impaired Auditor Independence.”
- R. P. Srivastava, T. Mock, and J. Turner. “Fraud Risk
Formulas for Financial Statement Audits under Bayesian Theory
and Dempster-Shafer Theory of Belief Functions.”
- Bovee, M., T. Roberts, and R. P. Srivastava, “Empirical
Validation Of The Structure Of An Information Quality Model In
The Context Of Health Care Claims Processing”.
- Li, C., and R. P. Srivastava, “Evidential Reasoning Framework
for Trust Assurance Services.”
- Li, C., and R. P. Srivastava, “Assurance Risk Formulas
for Planning and Evaluation of Trust Services.”
- Li, C., and R. P. Srivastava, “Cost Benefit Analysis of
Internal Control over Financial Reporting Consulting Services
in Belief Function Framework”
- Sun, L., R. P. Srivastava, D. Vun Kannon, T. Mock, and M. Vasarhelyi,
“Internal Control Assessment under Sarbanes-Oxley Act using
Dempster-Shafer Theory of Belief Functions.”
- Srivastava, R. P., A. Wright, and T. Mock. Causal Schemas and
Multiple Hypotheses Evaluation in Accounting: A General Framework.
Articles
(Refereed):
- R. P. Srivastava, T. Mock, and J. Turner. "Analytical
Formulas for Risk Assessment for a Class of Problems where Risk
Depends on Three Interrelated Variables".2006 International
Journal of Approximate Reasoning (forthcoming)(pre-publication
version).
- R. Hoitash., A. Kogan, R. P. Srivastava, M. A. Vasarhelyi. 2006.
Measuring Information Latency."International
Journal of Digital Accounting Research(pre-publication
version)", Vol. 6, No. 11, January-June,
pp. 1-24.
- Sun, L., R. P. Srivastava, and T. Mock. 2006. "An
Information Systems Security Risk Assessment Model under Dempster-Shafer
Theory of Belief Functions(pre-publication
version)". Journal of Management Information
Systems, Vol. 22, No. 4: 109-142.
- Srivastava,
R. P. 2005. Alternative Form of Dempster's Rule for Binary Variables.
International
Journal of Intelligent Systems, Vol. 20, No.8, August
2005, pp. 789-797(pre-publication
version).
- Bovee, M., A. Kogan, R. P. Srivastava, M. A. Vasarhelyi, K.
M. Nelson, 2005. " Financial
Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible
Business Reporting Language (XBRL)(pre-publication
version)". Journal of Information Systems,
Vol. 19, No. 1 (Spring): pp. 19-41.
- V. K. Vasal,
and R. P. Srivastava. 2005. IT and Web-based Accounting: Evidence
from the Indian Capital Market. IIMB Management Review
(March), pp. 79-85.
- R. P. Srivastava
and T. J. Mock. 2005."Why
We Should Consider Belief Functions in Audit Research and Practice(pre-publication
version)". The Auditor's Report, Vol.
28, No. 2, (March).
- P. P. Shenoy,
and R. P. Srivastava, "Application
of Uncertain Reasoning to Business Decisions: An Introduction(pre-publication
version)" Information Systems Frontiers, Vol.
5, No. 4, December 2003, pp. 343-344.
- R. P. Srivastava
and Liping Liu, "Applications
of Belief Functions in Business Decisions: A Review(pre-publication
version)" Information Systems Frontiers, Vol.
5, No. 4, December 2003, pp. 359-378.
- V. K. Vasal,
and R. P. Srivastava. 2003. Internet, XBRL, and Online Business
Reporting: Challenges and Opportunities. The Chartered Accountant.
Vol. 51, No. 12, pp. 1251-1226.
- Bovee, M,
R. P. Srivastava, and B. Mak, "A
Conceptual Framework and Belief-Function Approach to Assessing
Overall Information Quality(pre-publication
version)" International Journal of Intelligent
Systems, Volume 18, No. 1, January 2003, pp. 51-74.
- R. P. Srivastava,
A. Wright, and T. Mock, "Multiple
Hypothesis Evaluation in Auditing(pre-publication
version)" Accounting and Finance (Australian),
Volume 42, No. 3, November 2002, pp. 251-277.
- M. Bovee,
M. Ettredge, R. P. Srivastava, M. Vasarhelyi, "Does
the Year 2000 XBRL Taxonomy Accommodate Current Business Financial
Reporting Practice?(pre-publication
version)" Journal of Information Systems,
Vol. 16, No. 2, Fall 2002, pp. 165-182.
- Turner,
J., T. Mock, and R. P. Srivastava, "A
Formal Framework of Auditor Independence Risk(pre-publication
version)" Australian Accounting Review, Issue
27, Vol. 12, No. 2, July 2002, pp. 31-38.
- Srivastava,
R. P. and Hai Lu, "Structural
Analysis of Audit Evidence using Belief Functions(pre-publication
version)" Fuzzy Sets and Systems, Vol. 131,
Issues No. 1, Oct. 2002, pp. 107-120. This paper won the best
paper award among 38 papers in the Internet and the Digital Economy
Track at the 32-Hawaii International Conference on Systems Science,
January 4-8, 1999.
- Vasal, V.
K., and R. P. Srivastava, "eXtensible
Business Reporting Language (XBRL) -The Digital Language of Business:
An Indian Perspective(pre-publication
version)" Indian Accounting Review, Vol. 6,
No. 1, June 2002, pp. 41-59.
- R. P. Srivastava,
A. Kogan, M. Vasarhelyi, "Balanced
Scorecard Approach to Sustainability and Value Creation: A Challenge
for Survival in the New Economy(pre-publication
version)" Kshitij, The Journal of Eastern
IILM Calcutta, January-March, 2001, pp.1-9.
- Nelson,
K., Alex Kogan, R. P. Srivastava, Miklos A. Vasarhelyi, Hai Lu,
"Virtual
Auditing Agents: The EDGAR Agent Challenge(pre-publication
version)" Decision Support Systems (28) 3
(2000) pp. 241-253.
- Gillett,
P., and R. P. Srivastava, "Attribute
Sampling: A Belief-Function Approach to Statistical Audit Evidence(pre-publication
version)" Auditing: A Journal of Practice
and Theory, Vol. 19, No. 1, Spring 2000, pp. 145-155.
- Srivastava,
R. P. and T. J. Mock, "Evidential
Reasoning for WebTrust Assurance Services(pre-publication
version)" Journal of Management Information
Systems, Vol. 10, No. 3, Winter 1999-2000, pp. 11-32. This paper
won the best paper award among 59 papers in the Internet and the
Digital Economy Track at the 32-Hawaii International Conference
on Systems Science, January 4-8, 1999.
- Ettredge,
M., and R. P. Srivastava, "Using
Digital Analysis to Enhance Data Integrity(pre-publication
version)" Issues in Accounting Education,
Vol. 14, No. 4, November 1999, pp. 675-690.
- Srivastava,
R. P., "Decision
Making Under Ambiguity: A Belief-Function Perspective(pre-publication
version)" Archives of Control Sciences, Vol.
6 (XLII), 1997, No. 1-2, pp. 5-27.
- Srivastava,
R. P., "Audit
Decisions Using Belief Functions: A Review(pre-publication
version)" Control and Cybernetics, Vol. 26,
No.2, 1997, pp. 135-160.
- Dutta, S.
K., L. Graham, and R. P. Srivastava, "A Framework for Harmonizing
Financial Statement User Needs with Accounting and Auditing Standards,"
Indian Accounting Review, Vol. 1, No. 1, June 1997, pp. 33-50.
- Srivastava,
R. P., "Discussion
of An Empirical Test of Bentham's Theory of the Persuasiveness
of Evidence(pre-publication
version)" Auditing: A Journal of Practice
and Theory, Supplement, Vol. 15, 1996, pp. 23-32.
- Srivastava,
R. P., S. K. Dutta, and R. Johns, "An
Expert System Approach to Audit Planning and Evaluation in the
Belief-Function Framework(pre-publication
version)" International Journal of Intelligent
Systems in Accounting, Finance and Management, Vol. 5, No. 3,
1996, pp. 165-183.
- Dutta, S.
K., and R. P. Srivastava, "A
Bayesian Perspective on the Strength of Evidence in Auditing(pre-publication
version)" Indian Journal of Accounting, Vol.
XXVII, June 1996, pp. 4-18.
- Srivastava,
R. P., "Value
Judgments using Belief Functions(pre-publication
version)" Research in Accounting Ethics, Vol.
2, 1996, pp. 109-130.
- Fanning,
K., K. Cogger, and R. P. Srivastava, "Detection of Management
Fraud: A Neural Network Approach," International Journal
of Intelligent Systems in Accounting, Finance and Management,
Vol. 4, 1995, pp. 113-126.
- Srivastava,
R. P., P.P. Shenoy, and G. Shafer, "Propagating
Beliefs in an 'AND' Tree(pre-publication
version)" International Journal of Intelligent
Systems, Vol. 10, 1995, pp. 647-664.
- Srivastava,
R. P., "The
Belief-Function Approach to Aggregating Audit Evidence(pre-publication
version)" International Journal of Intelligent
Systems, Vol. 10, No. 3, March 1995, pp. 329-356.
- Srivastava, R. P. and G. Shafer. 1994. Integrating Statistical
and Non-Statistical Audit Evidence Using Belief Functions: A Case
of Variable Sampling. International Journal of Intelligent Systems,
Vol. 9: 519-539.
- Srivastava, R. P. 1993. Belief Functions and Audit Decisions.
Auditor's Report, Vol. 17, No. 1, Fall: 8-12.
- Srivastava,
R. P., and W. Bentz, "Reciprocal Cost Allocation Model: Extensions
and Implications," Indian Journal of Accounting, Vol. XXIV,
June 1993, pp. 22-35.
- Dutta, S.
K., and R. P. Srivastava, "Aggregation
of Evidence in Auditing: A Likelihood Perspective(pre-publication
version)" Auditing: A Journal of Practice
and Theory, Vol. 12, Supplement 1993, pp. 137-160.
- Srivastava,
R. P., and B.H. Ward, "An Investigation of Sampling Efficiency
in the Presence of Asymmetric Materiality Thresholds," Journal
of Accounting and Finance (Indian), Vol. VI, No. 2, October 1992.
- Srivastava,
R. P., and G. Shafer, "Belief-Function
Formulas for Audit Risk(pre-publication
version)" The Accounting Review, April 1992,
pp. 249-283 (lead article).
- Srivastava,
R. P. and R. Chandra, "Application of Electronic Spreadsheet
to Reciprocal Services Cost Allocation," Journal of Accounting
& Finance, Spring 1991, pp. 129-146.
- Shafer,
G. and R. P. Srivastava, "The Bayesian And Belief-Function
Formalisms: A General Perspective for Auditing," Auditing:
A Journal of Practice and Theory, (Supplement 1990) pp. 110-148.
- Singh, S.N.,
M. Rothschild, J. Lastovicka and R. P. Srivastava, "The Contrast
Models and Geometric Models as Tests of Similarity of Print Ads:
An Exploratory Investigation," Singapore Marketing Review,
1987, pp. 24-31.
- Srivastava,
R. P., "Auditing Functions for Internal Control Systems with
Interdependent Documents and Channels," The Journal of Accounting
Research, Fall 1986, pp. 422-426..
- Srivastava,
R. P., "A Note on Internal Control Systems with Control Components
in Series," The Accounting Review, July 1985), pp. 504-507.
- Srivastava,
R. P. and B. H. Ward, "Reliability Modeling of Information
Systems with Human Elements: A New Perspective," IEEE Transactions:
Total System Reliability Symposium, December 1983, pp. 30-39.
- Srivastava,
R. P., "Effect of External Static Perturbation on Radiative
Decay of a Two-level Atom," Can. J. Physics, 57 (1979), pp.
1157-62.
- Srivastava,
R. P. and H. R. Zaidi, "Intermolecular Forces revealed by
Raman Scattering," Topics in Current Physics (Springer-Verlag,
N. Y., 1979), Vol. II, Chapter 5, pp. 167-201.
- Srivastava,
R. P., "Theoretical Investigation of Energy Trapping Mechanism
by Atomic Systems," Physical Review, 17A (1978), pp. 1976-83.
- Srivastava,
R. P., "An Atomic Device for Trapping Energy," Physics
Letters, 62A (1977), pp. 475-76.
- Srivastava,
R. P. and H. R. Zaidi, "The role of Short Range Interaction
in Molecular Collision Broadening," Canadian Journal of Physics,
55 (1977), pp. 533-41.
- Srivastava,
R. P. and H. R. Zaidi, "Calculation of Selfbroadened Widths
of Rotational Raman Lines in H2 and N2," Canadian Journal
of Physics, 55 (1977), pp. 542-48.
- Srivastava,
R. P. and H. R. Zaidi "Selfbroadened Widths of Rotational
Raman and Infrared Lines in CO2," Canadian Journal of Physics,
55 (1977), pp. 549-53.
- Srivastava,
R. P., "Shift of Holes in Spectral Lines Due to Time Dependent
Perturbation," Canadian Journal of Physics, 54 (1976), pp.
2422-28.
- Srivastava,
R. P. and H. R. Zaidi, "Lorentz - Lorenz Shift in Gases,"
J. Quantitative Spectrosc. Radiat. Transfer, 16 (1976), pp. 301-8.
- Srivastava,
R. P. and H. R. Zaidi, "Complete Line Shape for the Impact,
Static, and Intermediate Regions," Canadian Journal of Physics,
53 (1975), pp. 84-92.
- Fontana,
P. R. and R. P. Srivastava, "Electrical Analogs of Atomic
Radiative Decay Processes," American Journal of Physics,
45 (1977), pp. 288-94.
- Fontana,
P. R. and R. P. Srivastava, "Crossing and Anticrossing Signals
from Li7," Acta Physica Acad. Scient. Hung., 37 (1974), pp.
329-38.
- Srivastava,
R. P. and P. R. Fontana, "Effects of Coupled Atomic States
on the Resonance Scattering of Radiation," Journal of Physics,
B7 (1974), pp. 911-22.
- Fontana,
P. R. and R. P. Srivastava, "Holes in Spectral Lines,"
Physical Review, A7 (1973), pp. 1866-69.
Proceedings
refereed and invited:
- Turner,
J., T. Mock, and R. P. Srivastava, "A
Conceptual Framework for Audit Planning & Evaluation Given
the Potential for Fraud(pre-publication
version)" Proceeding of the Deloitte and Touche/University
of Kansas Auditing Symposium, May 10-11, 2002.
- Wright, A.,
T. J. Mock, and R. P. Srivastava, "Audit
Program Planning using A Belief Function Framework(pre-publication
version)" Proceedings of the 1998 Deloitte &
Touche University of Kansas Symposium on Auditing Problems, 1998,
pp. 115-142 (invited).
- Dutta, S. K., and R. P. Srivastava. 1992. Belief Revision in
Auditing: A Theoretical Investigation. Proceedings of the 21st
Annual Western Decision Science Meeting, Reno Nevada, March 24-27,
1992 (refereed).
- Shafer, G., P.P. Shenoy and R. P. Srivastava. 1988. AUDITOR'S
ASSISTANT: A Knowledge Engineering Tool For Audit Decisions. Proceedings
of the 1988 Touche Ross University of Kansas Symposium on Auditing
Problems, May: 61-79 (invited).
- Nichols, D. R., R. P. Srivastava, and B. H. Ward. 1986. Unresolved
Issues in Classical Audit Sample Evaluation. Proceedings of the
1986 Touche Ross University of Kansas Symposium on Auditing Problems,
May:105-119 (invited).
Books
Chapters:
- . R. P. Srivastava, M. Buche, and T. Roberts. 2005. Belief Function
Approach to Evidential Reasoning in Causal Maps. In Causal Mapping
for Information Systems and Technology Research: Approaches, Advances
and Illustrations, edited by V. K. Narayanan and D. Armstrong,
Idea Group, Inc., Hersey: pp. 109-141.
- Srivastava, R. P. and T. Mock. 2002. Introduction to Belief
Functions. In Belief Functions in Business Decisions, edited by
R. P. Srivastava and T. Mock, Physica-Verlag, Heidelberg, Springer-Verlag
Company: 1-16.
- Srivastava, R. P., and D. Datta. 2002. Belief-Function Approach
to Evidential Reasoning for Acquisition and Merger Decisions.
In Belief Functions in Business Decisions, edited by R. P. Srivastava
and T. Mock, Physica-Verlag, Heidelberg, Springer-Verlag Company:.220-248.
- Harrison, K., R. P. Srivastava, and R. D. Plumlee. 2002. Auditors'
Evaluations of Uncertain Audit Evidence: Belief Functions versus
Probabilities. In Belief Functions in Business Decisions, edited
by R. P. Srivastava and T. Mock, Physica-Verlag, Heidelberg, Springer-Verlag
Company: 161-183.
- Srivastava, R. P. and T. J. Mock. 2000. Belief Functions in
Accounting Behavioral Research. In Advances in Accounting Behavioral
Research, vol. 3, Jai Press Inc., Stamford, Connecticut: 225-242.
- Dutta, S. K., and R. P. Srivastava. 1999. A Theoretical Investigation
of Belief Revisions In Auditing. In Soft Computing in Financial
Engineering, edited by R. Ribeiro, R.R. Yager, H. J. Zimmermann
and J. Kacprzyk, Physica-Verlag, Heidelberg, Springer-Verlag Company:
484-498.
- Dutta, S. K., K. Harrison, and R. P. Srivastava. 1998. The
Audit Risk Model Under the Risk of Fraud. In Applications of Fuzzy
Sets & The Theory of Evidence to Accounting II, Vol. 7, edited
by P. Siegel, K. Omer, A. Korvin, and A. Zebda, published by Jai
Press Inc.:221-244.
- Srivastava, R. P. 1997. Integrating Statistical and Non-Statistical
Evidence Using Belief Functions. In Encyclopedia of Computer Science
and Technology, Vol. 37, edited by Allen Kent, James G. Williams,
and Carolyn M. Hall, published by Marcel Dekker, Inc., New York,
.Supplement 22: 157-174 (invited).
- Srivastava, R. P. 1995. A General Scheme for Aggregating Evidence
in Auditing: Propagation of Beliefs in Networks, In Artificial
Intelligence in Accounting and Auditing, Vol. 3, Miklos A. Vasarhelyi,
editor, Markus Wiener Publishers, Princeton: 55-99.
- Srivastava, R. P. 1989. Measurement of the Reliability Parameters
of Internal Accounting Control Components: A Field Study. Advances
in Accounting, Supplement 1: 159 -178.
Books
and Conference Proceedings Edited:
- Srivastava, R. P., and T. Mock, Belief Functions in Business
Decisions, Physica-Verlag, Heidelberg, Springer-Verlag Company,
2002.
- Srivastava, R. P., Proceedings of the 1994 Deloitte & Touche/University
of Kansas Symposium on Auditing Problems, May 1994.
- Srivastava, R. P., Proceedings of the 1992 Deloitte & Touche/University
of Kansas Symposium on Auditing Problems, May 1992.
- Srivastava, R. P., Proceedings of the 1990 Deloitte & Touche/University
of Kansas Symposium on Auditing Problems, May 1990.
- Srivastava, R. P., and J. Rebele, Proceedings of the 1988 Deloitte
& Touche/University of Kansas Symposium on Auditing Problems,
May 1988.
- Srivastava, R. P., and A. Ford, Proceedings of the 1986 Deloitte
& Touche/University of Kansas Symposium on Auditing Problems,
May 1986.
ACTIVITIES
IN PROFESSIONAL ORGANIZATIONS
Paper
Presentations at Conferences/Symposia:
- Srivastava, R. P., T. Mock, and Jerry Turner. Audit Risk Formula
with the Risk of Fraud. Eighth International Accounting Conference
Indian Accounting Association Research Foundation, Crystal Hall,
Taj Bengal, Kolkata (India)
January 6-7, 2007, Keynote Speaker.
- Srivastava, R. P. Research Opportunities and Challenges in
XBRL in the Global Economy. 29th All India Accounting Conference,
University of Delhi (India), December 22-23, 2006, Keynote Speaker.
- Srivastava, R. P. SEEK-INF: A Search Engine for Extracting
Knowledge from Industrial Filings and Beyond XBRL. 12th World
Continuous Audit Symposium, November 3 - 4, 2006.
- Srivastava, R. P. SEEK-INF: Search Engine for Extracting Knowledge
from Industrial Filings. Digital Accounting Research Conference,
Huelva, Spain, October 13-14, 2006.
- Sun, L., R. P. Srivastava, D. Vun Kannon, T. Mock, and M. Vasarhelyi.
Internal Control Assessment under Sarbanes-Oxley Act using Dempster-Shafer
Theory of Belief Functions. The American Accounting Association
Annual Meeting, Washington DC, August 6-9, 2006. This paper was
also presented at 3rd CONTECSI and 11th WCA-World Continuous Auditing,
May 30-June 2, 2006, Sao Paulo, Brazil.
- Desai, V., R. Roberts, and R. P. Srivastava. A Conceptual Model
for External Auditor Evaluation of the Internal Audit Function
Using Belief Functions. The American Accounting Association Annual
Meeting, Washington DC, August 6-9, 2006.
- Li, C., and R. P. Srivastava. Cost Benefit Analysis of Internal
Control over Financial Reporting Consulting Services in Belief
Function Framework. The American Accounting Association Annual
Meeting, Washington DC, August 6-9, 2006.
- Chan Li and R. P. Srivastava. Assurance Risk Formulas for Planning
and Evaluation of Trust Services. at the 2005 All India Accounting
Conference in Hyderabad, India, December 9-10.
- Sun, L., R. P. Srivastava, D. Vun Kannon, T. Mock, and M. Vasarhelyi,
"An Evidential Reasoning Approach to Sarbanes-Oxley Mandated
Internal Control Assessment," at the Tenth Continuous Auditing
and Reporting Symposium, Rutgers University-Newark, November 4-5,
2005.
- Srivastava, R. P., T. J. Mock, and J. Turner, "Fraud Risk
Formulas for Financial Statement Audits", at Third European
Auditing Research Network Symposium, October 28th & 29th,
2005.
- Chan Li and R. P. Srivastava, "Assurance Risk Formulas
for Planning and Evaluation of Trust Services" at The Annual
Meeting of the American Accounting Association, San Francisco,
August 6-11, 2005.
- Lei Gao and R. P. Srivastava, "The Decomposition of Management
Fraud Schemes: Analyses and Implications" at The Annual Meeting
of the American Accounting Association, San Francisco, August
6-11, 2005.
- Mock, T. J., R. P. Srivastava, and J. Turner, "A Model
for Assessing the Risk of Impaired Auditor Independence."
Presented at the 28th Annual Congress of the European Accounting
Association, 18-20 May, 2005, in Göteborg.
- Li, C. and R. P. Srivastava, "Issues and Challenges for
E-Business Reporting in XBRL (EXtensible Business Reporting Language)
Framework," Presented at The 2005 International Applied Business
Research Conference held during March 14-18, 2005.
- Li, C., and R. P. Srivastava, "Evidential Reasoning Framework
for Trust Assurance Services." Presented at the 2005 Midyear
AIS Meeting, New Orleans, January 6-8.
- Gao, L., and R. P. Srivastava, "The Decomposition of Management
Fraud Schemes: Analyses and Implications." Presented at the
Round Table Forum at the 2005 Midyear Auditing Section Meeting,
New Orleans, January 13-15.
- Sun, L., R. P. Srivastava, and T. Mock, "Risk Assessment
of Information Systems Security: An Evidential Reasoning Approach,"
presented at the Annual Meeting of the American Accounting Association,
August 2004.
- Srivastava, R. P. and T. J. Mock, presented a research workshop
on "Evidential Reasoning in Assurance Services" at the
AAA Midwest Regional Meeting, Kansas City, March 25-27, 2004.
- R. Hoitash, A. Kogan, R. P. Srivastava, and M. A. Vasarhelyi,
"An Electronic Businesses Balanced Scorecard and Digitization
Metrics." Presented at the Mid-Year AIS and AI/ET Sections
joint meeting, January 7-9, 2004, Clearwater Beach, Florida.
- R. P. Srivastava, T. Mock, and J. Turner, "The Effects
of Integrity, Opportunity, Incentive and Mitigating Factors on
Fraud Risk." Presented at the Mid-Year Auditing Section Meeting,
January 16-17, 2004, Clearwater Beach, Florida.
- Sun, Lili, Mike Ettredge, and R. P. Srivastava, "Predicting
Bankruptcy among Distressed Firms," International Symposium
on Audit Research (ISAR), Los Angeles, CA, May 30-31, 2003.
- Turner, J., T. Mock, and R. P. Srivastava, "An Analysis
of the Fraud Triangle," Presented at the Mid-Year Auditing
Section Meeting, January 16-17, 2003. This paper was also presented
at the Central State Conference at Kansas State University, October
4, 2002.
- Turner, J., T. Mock, and R. P. Srivastava, "A Conceptual
Framework and Case Studies on Audit Planning and Evaluation Given
the Potential for Fraud," presented at the International
Symposium on Audit Research, University of New South Wales, Sydney,
July 1-2, 2002, and the AAANZ Annual Conference, Perth, Australia,
July 8-9, 2002.
- Kogan, A., Nelson, K. M., R. P. Srivastava, M. A. Vasarhelyi
, and Matt Bovee, "Design and Applications of an Intelligent
Financial Reporting and Auditing Agent with Net Knowledge (FRAANK),"
at the Mid-Year Meeting of the Information System Section of American
Accounting Association, Orlando, FL, January 11-12, 2002.
- M. Bovee , M. Ettredge, R. P. Srivastava, M. Vasarhelyi, "Does
the Year 2000 XBRL Taxonomy Accommodate Current Business Financial
Reporting Practice?" at the Mid-Year Meeting of the Information
System Section of American Accounting Association, Orlando, FL,
January 11-12, 2002.
- Bovee, M, R. P. Srivastava, and B. Mak, "A Conceptual
Framework and Belief-Function Approach to Assessing Overall Information
Quality," to be presented at the Information Quality Conference
at MIT, Boston, November 2-4, 2001, and also to be presented at
INFORMS Conference in Miami, November 4-8, 2001.
- Sun, L., R. P. Srivastava, and T. Mock, "Belief Function
Approach to Evidential Reasoning for WebTrust Assurance Services:
A Case Study," to be presented at the INFORMS Conference
in Miami, November 4-8, 2001.
- Srivastava, R. P., "Issues on Internet and Online Auditing:
The FRAANK Project," Penal Discussion, The Mid-West American
Accounting Association Meeting, Indianapolis, April 13-15, 2000.
- Lu, H. and R. P. Srivastava, "Working Paper Review Process:
A Theoretical Model and Simulation," Mid-Year Auditing Conference,
Los Angeles, January 2000.
- Srivastava, R. P., "Towards On-line Predictive Modeling
of Corporate Health," presented at the Continuous Auditing
and Reporting Symposium, held at Rutgers University-Newark, January
28, 2000.
- Mock, T., A. Wright, R. Srivastava, and H. Lu, "The Framing,
Evaluation and Modeling of Multiple Hypotheses in Auditing,"
at the International Symposium on Auditing research, Los Angeles,
June 1999.
- Srivastava, R. P. and Hai Lu, "Evidential Reasoning Under
Uncertainty Using Belief Functions: A Structural Analysis of Audit
Evidence," the 32nd Hawaii International Conference on Systems
Science, January 5-8, 1999.
- Srivastava, R. P. and T. J. Mock, "Evidential Reasoning
for WebTrust Assurance Services," the 32nd Hawaii International
Conference on Systems Science, January 5-8, 1999.
- Harrison, K. E., R. D. Plumlee and R. P. Srivastava, "An
Empirical Investigation of Descriptions of Uncertainty: Belief
Functions and Probabilities." Paper presented at the Sixth
Annual Meeting of the American Society of Business and Behavioral
Sciences, 18-22 February, Las Vegas Nevada, 1999.
- Srivastava, R. P., A. Wright, and T. J. Mock, "Analytical
Modeling of Multiple Hypotheses Evaluation in Auditing,"
at the 36th Bayesian Research Conference, February 19-20, 1998,
and at the 1998 Annual Meeting of American Accounting Association,
New Orleans, August 15-19, 1998.
- Srivastava, R. P., and T. J. Mock, "A Decision Theoretic
Approach to WebTrust Assurance Services Using Belief Functions,"
at the 1998 International Symposium on Auditing Research, Sydney,
June 25-26, at 1998 International Conference on Contemporary Accounting
Issues, Taipai, Taiwan, July 3-6, and at Online Auditing and Reporting
Conference: Accounting 2000 Series, January 16, 1998, Rutgers
University, Newark.
- Nelson, K., A. Kogan, R. P. Srivastava, and M. Vasarhelyi,
"Virtual Auditing Agents: The Edgar Agent Example,"
at the Hawaii International Conference on Systems Science, January
6-9, 1998.
- A. Kogan, K. Nelson, R. P. Srivastava, and M. A. Vasarhelyi,
"Toward Internet Auditing with 'FRAANK'," III International
Conference on Accounting, Finance, and Tax" held in Punta
Umbria, Spain, September 25-26, 1997.
- Srivastava, R. P., A. Wright, and T. Mock, "Analytical
Modeling of Multiple Hypotheses Evaluation in Auditing,"
The 1997 International Conference on Audit Judgment, Singapore,
June 1997.
- Srivastava, R. P., "Evidential Reasoning Under Uncertainty
Using Belief Functions: A Structural Analysis of Audit Evidence,"
the British Accounting Association National Conference , March
24-26, 1997, Birmingham, UK
- Srivastava, R. P., "Emerging Trends in Auditing Research,"
Third International Accounting Research Conference, Calcutta,
India, January 4-5, 1997.
- Gillett, P. and R. Srivastava, "Integrating Statistical
and Non-Statistical Audit Evidence in Attribute Sampling,"
presented at II International Artificial Intelligence Conference
in Accounting, Auditing, and Tax, held on September 27-28, 1996,
at Huelva, Spain. An earlier version of this paper was also been
presented at the 1995 Annual Meeting of the American Accounting
Association (refereed).
- Srivastava, R. P. "Inaugural speech on "Impacts of
Technology on Accounting," at the 19th All India Accounting
Conference held on December 26-27, 1995, at the Vikram University,
Ujjain, India.
- Srivastava, R. P. "Evidential Reasoning in Auditing,"
AI/ES Research Workshop at the 1995 American Accounting Association
Annual Meeting, Orlando, FL, August 1995 (invited).
- Fanning, K., K. Cogger, and R. P. Srivastava, "Detection
of Management Fraud: A Neural Network Approach," at IEEE
Conference, Los Angeles, February 11, 1995 (refereed).
- Srivastava, R. P. "Decision Making Under Uncertainty in
Auditing Using Belief Functions," AI/ES Research Workshop
at the 1994 American Accounting Association Annual Meeting, New
York, August 1994 (invited).
- Srivastava, R. P., and R. Johns, " An Expert System Approach
to Audit Planning and Evaluation in the Belief-Function Framework,"
Presented at the 1993 American Accounting Association Workshop
on AI/ES in Accounting, Auditing and Tax, Washington, DC. August
1992. This paper was also presented at the Conference on Expert
Systems in Auditing, Accounting and Telecommunications, Rutgers
University, Newark, November 20-21, 1992 (invited)
- Dutta, S., and R. P. Srivastava, "Belief Network for Going
Concern Decisions," presented at the 1993 USC Audit Judgment
Symposium, February 15-16, 1993 (refereed).
- Dutta, S. K. and R. P. Srivastava, "Belief Revisions in
Auditing: A Theoretical Investigation," at the 21st Western
Decision Science Annual Meeting, Reno, Nevada, March 24 - 27,
1992 (refereed).
- Dutta, S. K. and R. P. Srivastava, "Aggregation of Evidence
in Auditing: A Likelihood Perspective," at the Audit Judgment
Symposium, University of Southern California, February 17 - 18,
1992 (refereed).
- Dutta, S. K. and R. P. Srivastava, "Aggregation of Evidence
in Auditing: A Likelihood Perspective," at the 30th Annual
Bayesian Research Conference, Sponsored by the University of Southern
California, February 13 and 14, 1992 (invited).
- Srivastava, R. P. and R. Chandra, "Application of Electronic
Spreadsheet to Reciprocal Services Cost Allocation," at the
International Conference on Accounting and Auditing Issues, sponsored
by the Indian Accounting Association Research Foundation, January
23 - 25, 1991 (refereed).
- Srivastava, R. P., P. P. Shenoy, "A Graphical System for
Audit Planning and Evidence Aggregation," Proceedings of
the Making Statistics More Effective in School of Business Conference,
University of Kansas, May 31-June 2, 1990 (invited).
- Srivastava, R. P., P. P. Shenoy and G. Shafer, "Belief
Propagation in Networks for Auditing," at the 1990 University
of Southern California Audit Judgment Symposium, February 19-20,
1990 (refereed).
- Srivastava, R. P., "Audit Efficiency Achieved by Statistical
Sampling and Analytical Reviews" at the Summer Institute
of the Institute of Chartered Accountants of India, Srinagar,
June 4 - 8, 1988 (invited).
- Shafer, G. and R. P. Srivastava, "The Bayesian And Belief-Function
Formalisms: A General Perspective for Auditing," at the Audit
Symposium, University of Waterloo, Canada, November 1987 (invited).
- Shafer, G. and R. P. Srivastava, "Managing Uncertainty
in Expert Systems: A Perspective for Auditing," at the Conference
on AI and Expert system in Auditing at the University of Southern
California, February 1986 (invited)
Invited
Presentation
- Dempster-Shafer Theory of Belief Functions: Introduction and
Application to Information Security Risk", State University
of New York, Buffalo, August 18, 2006
- "Language, Measurement, and Applications of Belief Functions",
University of Paris, Sorbonne, Paris, France, June 15, 2006.
- "Dempster-Shafer Theory of Belief Functions: Introduction
and Applications", University of Paris, Sorbonne, Paris,
France, June 14, 2006.
- "Evidential Reasoning Framework in Assurance Services."
Universidade Do Estado Do Rio De Janeiro, Rio de Janeiro, Brazil,
June 5, 2006
- "Dempster-Shafer Theory of Belief Functions: Introduction
and Fraud Risk Assessment Model". University of Wisconsin,
Madison, May 5, 2006.
- "Belief Functions and Its Applications", Indian Institute
of Sciences, December 13, 2005.
- Third Australian National Center of Audit and Assurance Research
Conference, Australian National University, Canberra, "An
Evidential Reasoning Approach to Sarbanes-Oxley Mandated Internal
Control Assessment," November 11-12, 2005.
- The Digital Accounting Research Conference, Huelva, Spain,
"Evidential Reasoning Framework for Trust Assurance Services,"
October 13-14, 2005.
- Hindu University of America, Orlando, "Dempster-Shafer
Theory of Belief Functions: Introduction, and Application to Value
Judgment," April 11, 2005.
- Florida Atlantic University, Fort Lauderdale, "Dempster-Shafer
Theory of Belief Functions: Introduction and Application to Assessing
Fraud Risk," April 9, 2005.
- University of South Florida, Tampa, "Dempster-Shafer Theory
of Belief Functions: Introduction and Application to Information
Security Risk," February 25, 2005.
- University of Central Florida, "Dempster-Shafer Theory
of Belief Functions: Introduction and Applications," February
11, 2005.
- Australian National University, Canberra, and The University
of Sydney, Australia, "A Model for Assessing the Risk of
Impaired Auditor Independence," October 2004.
- Australian National University, Canberra, Australia, "Risk
Assessment of Information Systems Security: An Evidential Reasoning
Approach," June 19, 2003.
- Australian National University, Canberra, Australia, "The
Effects of Integrity, Opportunity, Incentive and Mitigating Factors
on Fraud Risk," June 21, 2003.
- Australian National University, Canberra, Australia, "Research
Opportunities in Auditing and Information Systems," June
21, 2003.
- The University of Sydney, Australia, "Risk Assessment
of Information Systems Security: An Evidential Reasoning Approach,"
June 30, 2003.
- University of Sydney, Sydney, "XBRL (eXtensible Business
Reporting Language): Issues, Opportunities and Challenges,"
October 14, 2002.
- University of Bond, Australia, "A Conceptual Framework
and Case Studies on Audit Planning and Evaluation Given the Potential
for Fraud," July 12, 2002.
- University of Delhi, "XBRL and FRAANK," March 12,
2001.
- University of Sydney, Sydney, "Auditors' Evaluations of
Uncertain Audit Evidence: An Empirical Study of Belief Functions
and Bayesian Probabilities," December 15, 2000.
- Keynote speaker at theVth International Conference on Artificial
Intelligence in Accounting, Finance, and Tax, held in Huelva,
Spain, November 2-3, 2000. Presented the paper "Design and
Applications of an Intelligent Financial Reporting and Auditing
Agent with Net Knowledge (FRAANK)."
- Keynote speaker at the Symposium on Sustainability and Value
Creation at Eastern Institute for Integrated Learning in Management,
Calcutta, September 26, 2000. Presented the paper "Sustainability
and Value Creation: A Challenge for Survival."
- Presented the paper "Analytical Modeling of Multiple Hypotheses
Evaluation in Auditing," at University of Tasmania, Australia,
June 5, 1998, and at Deakin University, Geelong, Australia, June
12, 1998.
- Deakin University, Melbourne, Australia, "A Decision Theoretic
Approach to WebTrust Assurance Services Using Belief Functions,"
June 15, 1998.
- University of Seigen, Germany, "A Framework for Harmonizing
Financial Statement User Needs with Accounting and Auditing Standards,"
January 17, 1997.
- Presented the paper "An Expert System Approach to Audit
Planning and Evaluation in the Belief-Function Framework,"
at the following institutions:
o Institute for Automation and Operations Research, University
of Fribourg, Fribourg, Switzerland, and February 1994.
o Institute De echerche En Informatique De Toulouse (I.R.I.T),
Universite' Paul Sabatier, Toulouse, France, March 1994.
o Institute de Programmation, Laboratoire d'Informatique de la
De'cision, Universite' P. et. M. Curie - Paris VI, Paris, France,
March 1994.
o Department of Operating Systems and Computer Networks, Technical
University of Braunschweig, Braunschweig, Germany, March 1994.
- IRIDA, Universite Libre de Bruxelles, Belgium, "Integrating
Statistical and Non-Statistical Audit Evidence Using Belief Functions:
A Case of Variable Sampling," March 1994.
- Technical Education Institute, Serres, Greece, "Accounting
and Internal Auditing as a practical tool for business viability
to small and medium size enterprises," March 1994.
- Clermont Graduate School of Management, Clermont-Ferrond, France,
" Planning and Control of Services when Service Departments
are Interrelated," and " An Effective and Efficient
Audit Approach," March 1994.
- Warsaw School of Economics, Warsaw, Poland, "Cost of Quality,"
April 1994.
- Department of Economics, Czech Technical University, Prague,
"Planning and Control of Services when Service Departments
are Interrelated," and " An Effective and Efficient
Audit Approach," April 1994.
- Dipartimento di Economia Aziendale, "Egidio Giannessi",
Universita' Degli Studi di Pisa, Italy, "Recent Developments
in Management Accounting in USA," May 1994.
Panels/Sessions
Chaired:
- Chaired a session at the Eighth International Accounting Conference
Indian Accounting Association Research Foundation, Crystal Hall,
Taj Bengal, Kolkata (India) January 6-7, 2007
- Chaired a session at the 29th All India Accounting Conference,
University of Delhi, December 22-23, 2006.
- Panel member on "Research Opportunities in Audit and Assurance
Services" at Third Australian National Center of Audit and
Assurance Research Conference, Australian National University,
Canberra, November 11-12, 2005.
- Panel member on "Research Issues in AI/ET" at the
2005 Annual Meeting of the American Accounting Association, San
Francisco, August 6-11.
- Panel Member "XBRL and Its Impact on Practice, Education
and Research" at the AAA Midwest Regional Meeting, Kansas
City, March 25-27, 2004.
- Served as a moderator for the session on "Sarbanes-Oxley
Act and Its Impact on Practice, Education and Research" at
the AAA Midwest Regional Meeting, Kansas City, March 25-27, 2004.
- Chaired a session at the 2002 Annual Meeting of the Accounting
Association of Australia and New Zealand, Perth, Australia, July
7-9, 2002.
- Served as a discussant at the International Symposium on Audit
Research, Sydney, July 1-3, 2002.Panel Member on "XBRL (Extensible
Business Reporting Language): Continuous Assurance Services,"
International Conference on XBRL, Toronto, June 17-22, 2002.Panel
Member on "XBRL (Extensible Business Reporting Language):
Issues, Challenges an Research Opportunities" at the 9TH
Annual AIS Research Symposium Scottsdale, Arizona, February 21-23,
2002.
- Served as a discussant on two papers at the 2000 Mid-Year Auditing
Section Conference, Los Angeles, January 13-15, 2000.
- Panel Member to discuss the impacts of E-commerce and the Internet
on Accounting Research, Teaching and Practice at the 1999 All
India Conference, Jaipur, India, February 26-27, 1999.
- Panel Member to discuss Webtrust Services at the 1998 Annual
Meeting of American Accounting Association, New Orleans, August
16-19, 1998.
- Chaired a session at the II International Artificial Intelligence
Conference in Accounting, Auditing and Tax held in Huelva, Spain,
December 25-26, 1997.
- Chaired a session at the II International Artificial Intelligence
Conference in Accounting, Auditing and Tax held in Huelva, Spain,
December 27-28, 1996.
- Chaired a session on AI/ES Research in Accounting at the 1996
American Accounting Association Annual Meeting, Chicago, August
14-17, 1996.
- Chaired a session at the 17th Annual Congress of the European
Accounting Association held in Venice, April 6-8, 1994.
- Coordinated a panel discussion on "Artificial Intelligence
and Expert Systems in Auditing, Accounting and Tax: Practice and
Research," at the 1993 American Accounting Association's
Midwestern Meeting, April 22-24.
- Served on a panel of experts to discuss the research issues
in AI/ES during AAA Annual Meeting, Washington, and DC. (August
9, 1992).
- Served as a group leader at the 1990 and 1991 New Faculty Consortium.
PROFESSIONAL
DEVELOPMENT
- Attended the PwC University Training Program, July 2006.
- Visited China with a group of KU School of Business Professors
and MBA Student on a CIBER (Center for International Business
Education and Research) grant, May 28 - June 10, 2002.
- Visited Mexico during May and June of 1996 on A Fulbright scheme.
- Attend the National and Regional American Accounting Association
meetings on a regular basis.
- Visited Japan and Korea during July and August of 1989 on a
Fulbright scheme.
- Visited Arthur Andersen & Co. as a Faculty in Residence
from May 15 - December 15, 1987.
- Attended the following seminars and workshops:
Workshop on "E-Commerce and On-line Auditing," American
Accounting Association Annual Meeting, San Diego, August 13-14,
1999.
- Workshop on "REA Modeling," American Accounting
Association Annual Meeting, San Diego, August 13-14, 1999.
- Workshop on "Writing Research Proposals for External
Funding," organized by IPPBR, The University of Kansas,
October 1996
- The 1993 AAA Professionalism and Ethics Conference, Chicago,
May 13-15, 1993.
- The KPMG Peat Marwick Auditing Practice Seminar on Audit
Technology at the Midwest Regional AAA meeting, St. Louis,
April 1993.
- American Accounting Association/Price Waterhouse Auditing
Education Conference, San Diego, February 14-15, 1992.
- One day workshop on SCADII (Simulated Case on Audit Decisions),
University of Arizona, March 4, 1988.
- The Touche Ross True Blood Seminar, Chicago, March 17-19,
1988.
- A Profession in Transition: The Legal and Ethical Responsibilities
of Accountants, DePaul University, Chicago, September 29-30,
1988.
- The Union Pacific Academicians' Audit Simulation at Orlando,
August 10 - 14, 1988.
- A half-day workshop on CAARS (Computer Assisted Analytical
Review System), AAA Southwest Regional Meeting, Houston, March
11, 1987.
- The Peat Marwick Mitchell Auditing Practice Seminar on
Microcomputers in the Audit Process at the Midwest Regional
AAA meeting, Chicago, March 1986.
- Attended the 1986 AACSB/University of Minnesota "basic"
Information System Faculty Development Institute. Won the
first prize at the Institute for developing an automated accounting
information system.
- The Peat Marwick Mitchell Auditing Practice Seminar on
Audit Sampling at the Midwest Regional AAA meeting, Chicago,
March 1985.
- Attended the Ethics Seminar (one week) in the Department
of Philosophy, University of Kansas, May 1985.
SERVICE
TO THE UNIVERSITY OF KANSAS AND TO THE ACCOUNTING PROFESSION
The
University of Kansas
- Member of the Sabbatical Leave Committee, 1999-2001.
- Faculty Advisor, KU India Club, 2000 - 2001.
- Program Director or Co-Director of the Deloitte & Touche/University
of Kansas Auditing Symposium, 1986-1996.
- Member of the Faculty Rights, Privileges and Responsibilities
Committee (1992-93).
- Member of the First Level Review Committee of the University
of Kansas reviewing proposal submitted in the General ResearchFund
competition (Fall 1986 - May 1989).
- Member of the Dean of School of Business Review Committee (1985-86).
- Advisor to the KU Cricket Club (1984-88).
School
of Business
- Chair of the Promotion and Tenure Committee, 2002-2003, and
2003-2004.
- Member of the Promotion and Tenure Committee, 1998-2002.
- Member of the Search Committee for the Docking/Joy distinguished
professorships in the School of Business, 2002.
- Member of the Research Team: 1991 - Present.
- Chair of the Stockton Research Fellow Selection Committee, 1999..
- Chairman of the Research Visioning Subcommittee, 1997.
- Member of Promotion and Tenure Committee: 1988-90, 1992 - 94,
1995 - 97.
- Member of the Ph.D. and research Team: 1995-1996.
- Editor/Co-Editor for the Deloitte & Touche/University of
Kansas Auditing Symposiums and its Proceedings, 1986, 1988,1990,
1992, and 1994.
- Chairman of the School of Business Promotion and Tenure Committee
(1989-90).
- Member of the Business Research Committee (1988).
- Member of the Search Committee for the Ronald G. Harper Distinguished
Professor in Artificial Intelligence.
- Member of the Computing Committee of the School of Business
(1986-87).
- Member of the Committee on Master's Affairs of the School of
Business (1984-85).
- Member of the MBA Core Coordination Committee of the School
of Business (1983-84).
Division
of Accounting and Information Systems
- Chairman of the Ph.D. Committee of the Division of Accounting
and Information Systems, 1998-present.
- Member of the Recruiting Committee for an AIS faculty, 1998-99
and 1999-2002.
- Member of the Accounting Team (1990-2000).
- Member of the Master Admission Committee (1988-90).
- Member of the Ph.D. Committee (1989-90).
- Member of the Task Force on 150 Hours Accounting Curriculum.
- Member of the Committee on Internationalizing Undergraduate
Curriculum (1989).
- Served every year as an advisor for undergraduate students in
accounting
Service
to Accounting Profession
- Associate Editor, Journal of Emerging Technologies in Accounting,
AI/ET Section Journal of the American Accounting Association,
2002-present.
- Chair of the Best Dissertation Award Committee of the AI/ET
Section of the American Accounting Association, 2001-2002.
- Guest Co-editor with Professor Prakash Shenoy, Information Systems
Frontiers, 2002.
- Member of the IT Committee of the American Accounting Association,
2000.
- Member of Communication Committee, Auditing Section of the American
Accounting Association, 1999-2001.
- Served as a reviewer of at least two papers per meeting submitted
for presentation at the regional, mid-year, and annual meetings
of the Auditing Section of American Accounting Association (1995-present).
- Regional Program Director, AI/ET Section of the American Accounting
Association (1998-2000).
- Chairman of the Nomination Committee, AI/ES Section of AAA (1996-97).
- Member of the Scientific Committee for International Conference
on Accounting, Finance, and Tax, Huelva, Spain.
- Member of the Board of Directors, International MBA Program,
Italy (1995-1997).
- Chairman of the Arthur Carter Scholarship of the American Accounting
Association (1995-96).
- Member of the Arthur Carter Scholarship of the American Accounting
Association (1992-95).
- Chairman of the Nomination Committee of the AI/ES Section of
the American Accounting Association (1995-96).
- President of the AI/ES Section of the American Accounting Association
(1994 - 95).
- President -Elect, AI/ES Section of the American Accounting Association
(1993 - 94).
- Regional Director (Midwest Region), AI/ES Section of the American
Accounting Association (1991-93).
- Member of the Editorial and Review Board of the following journals:
- Auditing: A Journal of Practice and Theory (July 1993-2005)
- International Journal of Auditing (1999-present)
- International Journal of Accounting Information Systems
(1999-present)
- The Accounting Review (1989-1993)
- Research in Accounting Ethics (July 1993-1998)
- The Journal of Accounting and Finance (1991-present)
- Advances in Accounting (from June 1993)
- Southwest Business Review (1990-1993)
- Indian Accounting Review (1996-present)
- Served as a reviewer for the following journals: (i) The Accounting
Review, (ii) Auditing: A Journal of Practice and Theory, (iii)
Accounting Horizon, (iv) Advances in Accounting, (v) Management
Science, (vi) Expert Systems with Applications: An International
Journal. (vii) International Academy for Information Management,
(viii) Journal of Accounting Literature, (ix) Managerial and Decision
Economics, (x) Southwest Business Review, (xi) Accounting Enquiries,
(xii) The Journal of Accounting and Finance, (xiii) International
Journal of Intelligent Systems in Accounting, Finance & Management,
and (xiv) International Journal of Accounting Information Systems.
- Served as a reviewer for the following books:
Information Quality Assurance and Internal Control for Management
Decision Making, by Bill Kinney, 2001.
Auditing: Concepts for a Changing Environment by Rittenberg and
Schwieger, published by The Dryden Press, 1995.
Contemporary Auditing: Cases and Issues by Chris Knapp, published
by West Educational Publishing, 1991.
Auditing by Wanda Wallace, published by PWS-Kent Publishing Company,
1990.
Advanced Auditing by M. Vasarhelyi and T. Lin, published by the
Addison -Wesley Publishing Company, 1988.
Auditing: A Risk Analysis Approach by M. Grobstein, S. Loeb and
R. Neary, published by Richard D. Irwin, Inc. 1985.
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