Roger Debreceny personal Roger Debreceny, PhD, FCPA Shidler College Distinguished Professor of Accounting School of Accountancy Shidler College of Business Administration University of Hawai`i at Mānoa 2404 Maile Way Honolulu, HI 96822 USA Email: roger@debreceny.com rogersd@hawaii.edu qualifications Doctor of Philosophy in Accounting Information Systems Title: Object and Relational Database Accounting Information Systems: An Experimental Evaluation Southern Cross University Master of Commerce in Accounting (First Class Honors) University of Auckland Master of Public Policy Victoria University of Wellington Bachelor of Commerce in Accounting and Economics University of Auckland Fellow CPA (FCPA) CPA Australia Certified in the Governance of Enterprise IT (CGEIT) ISACA Professional memberships CPA Australia (Fellow) (FCPA) ISACA (CGEIT) American Accounting Association (AAA). Association for Information Systems (AIS) Professional experience 2007 - Shidler College of Business Administration University of Hawai’i at Mānoa USA Shidler College Distinguished Professor of Accounting 2006 - 2007 Shidler College of Business Administration University of Hawai’i at Mānoa USA Professor 2004 - 2006 - Shidler College of Business Administration University of Hawai’i at Mānoa USA Associate Professor 1997 - 2004 Nanyang Technological University Singapore Associate Professor 1992 -1997 Southern Cross University Lismore, Australia Senior Lecturer Associate Dean, Faculty of Business and Computing, 1993 Head, Centre for Accounting and Finance, 1992 1995 - 1996 Walter A. Haas School of Business, University of California at Berkeley Berkeley, California Visiting Scholar 1989 - 1992 Edith Cowan University Perth, Australia Associate Professor (Tenured) Associate Dean of the Faculty of Business, 1990-92 Head, Department of Accounting, 1989-90 1988 - 1989 Seagate Technologies (S) Pte Ltd Singapore Director of Financial Operations 1983 - 1988 ACI Asia Singapore Group Chief Accountant then Group Treasurer 1982 - 1983 Australian National University Canberra, Australia Visiting Fellow 1981 - 1982 University of Auckland Auckland, New Zealand Lecturer 1979 - 1981 University of Waikato Hamilton, New Zealand Lecturer 1975 - 1979 The Treasury Wellington, New Zealand Economist 1970 - 1975 Auckland, New Zealand Various including clerk with Inland Revenue Department while undertaking B.Com studies. Research Program My current research portfolio comprises: ·         Corporate Reporting and the Internet, from a disclosure and continuous reporting perspective ·         IT Governance ·         Information technology controls and assurance ·         Continuous assurance ·         Data warehousing, data mining and auditing ·         eXtensible Business Reporting Language (XBRL) ·         Semantic modelling of database accounting systems I employ a range of research paradigms and research technologies including both quantitative and qualitative techniques. Research paradigms have included archival, experimental and design science. Research tools include text analysis, Computer Assisted Qualitative Data Analysis (CAQDAS) and a variety of statistical techniques. teaching Extensive teaching experience in Assurance and Auditing with a particular emphasis on Information Systems Auditing; Accounting Information Systems; Electronic Commerce and XML technologies and Management and Financial Accounting. Considerable experience and research in the application of information technologies to teaching and learning; curriculum development and educational quality management and review. research supervision Supervised a number of research Honours, Masters and doctoral theses. educational and curriculum management Extensive experience in educational management; programme design and quality management, including periods as Head of Department and Associate Dean (both at Edith Cowan University and Southern Cross University). Honors Outstanding Service Award, Strategic and Emerging Technologies Section of the American Accounting Association, 2009. Distinguished Researcher Award, Artificial Intelligence/Emerging Technologies Section of the American Accounting Association, 2005. Best Reviewer, Journal of Emerging Technologies in Accounting, Artificial Intelligence/Emerging Technologies Section of the American Accounting Association, 2006. Outstanding Information Systems Dissertation Award, Information Systems Section of the American Accounting Association, 2000. professional activities EditorSHIP ·         Editor, Special Issue, International Journal of Accounting Information Systems, 2010/11. ·         Editor, Special Issue, Journal of Information Systems, 2009/10. ·         Associate Editor, International Journal on IT/Business Alignment and Governance, 2009- ·         Associate Editor, Journal of Emerging Technologies in Accounting, 2008-. ·         Associate Editor, Journal of Information Systems, 2006-2008. Editorial Boards ·         European Accounting Review, 2008-. ·         International Journal of Accounting Information Systems, 2007-. ·         International Journal of Digital Accounting Research, 2001- ·         International Journal of Applied Decision Sciences, 2008-. ·         Journal of Emerging Technologies in Accounting, 2004-. ·         Journal of Information Systems, 2003-. ·         Managerial Auditing Journal, 2005-. ·         WebNet Journal, 1996-2002. service Activities ·         Member, American Accounting Association, Education Committee, 2008-2011. ·         Member, American Accounting Association, Research Impact Task Force, 2007-2008. ·         President, 2008-2009. President-elect, 2007-2008. Vice-President, 2006-2007. Secretary/Treasurer, 2005-2006. Strategic and Emerging Technologies Section of the American Accounting Association. ·         Chair, COBIT Steering Committee, IT Governance Institute/ISACA, 2006-2007. ·         Member, COBIT Steering Committee, IT Governance Institute/ISACA, 2004-2006. ·         Member, American Accounting Association Innovation in Accounting Education Award Selection Committee, 2007. ·         Elected At-Large Member of the International Steering Committee, XBRL International, 2002-2003. ·         Webmaster, International Symposium on Auditing Research (ISAR), 2001- ·         Member of the Board of Consultative Partners, CommerceNet Singapore, 1998-2004. ·         Member of the Advisory Council of the Society of Certified Management Accountants of Sri Lanka, 2000-2004. ·         Member of the IT Committee of the Institute of CPAs of Singapore (ICPAS), 1998-2004. ·         Member (1999-2000) and Chair (2000-2001), Communications Committee, Auditing Section, American Accounting Association. ·         Member of the Executive Committee of International World Wide Web Conference Committee (IW3C2), 1996-98. Teaching University of Hawai`i at Mānoa: ·         BUS 624 Accounting for Decision-making (MBA) ·         ACC 409 Accounting Information Systems (BBA) ·         ACC 418 Auditing (BBA) ·         ACC 660 Analysis and Decision Making (MAcc) ·         ACC 609 Advanced Accounting Information Systems (MAcc) ·         ACC 619 Advanced Auditing (MAcc) ·         ACC 703 Behavioral Accounting (PhD) Nanyang Technological University: Lecturer-in-charge: ·         AC304 Audit and Assurance II (BAcc) ·         AA205 Control and Risk Management (BAcc) ·         AB212 Management Accounting (BAcc) ·         B6732 International Electronic Commerce (MBA) ·         B6127 Further Perspectives In Auditing (MBA) ·         B8553 XML and eBusiness (MBA) Tutor: ·         AC205 Audit and Assurance I (BAcc) research and publications current research Influences of Ontology Choice Mechanisms on IT Investment Decisions (with Carsten Felden). At early design stage. Feeding the Information Value Chain: Deriving Analytical Ratios from XBRL filings to the SEC (with Stephanie Farewell, Carsten Felden, Alessandro d'Eri and Maciej Piechocki). First stage of data analysis completed. Paper being presented at the 20th XBRL International Conference, Rome, April. Target journal: Accounting Review. Internet Financial Reporting: The Interface of Network Technologies and Disclosure (with Samir Trabelsi, Dave Henderson, Barbara Lamberton, Akhilesh Chandra and Jerry Trites). First draft completed. Major revision underway. Target journal: Accounting Horizons. IT Governance and Process Maturity: A Field Study (with Glen Gray). Academic outcomes of the book published in 2008. completed Working Papers: Stock Exchange Technology and Transparency (with Asheq Rahman). Significant revision completed. After final review, to be submitted to Accounting, Organizations and Society. Interacting with Interactive Data: The Effects of Interface and Context on Mapping Financial Statement Elements to the XBRL U.S. GAAP Taxonomy (with Stephanie Farewell and Nolan Kido). Under final revision. Final revisions underway. To be submitted shortly to Accounting Review. An Empirical Examination of Corporate Websites as a Voluntary Disclosure Medium (with Samir Trabelsi and Andy Lymer). Recently rejected from European Accounting Review. To be revised and submitted to a Canadian journal. Adios! Airways SA: A Case Study on Mapping Financial Statements to the IFRS XBRL Taxonomy (with Stephanie Farewell). Completed and ready for journal submission. Teachers notes to be completed. Tagging Adios! Airways SA: A Case Study on Generating Tagged Financial Statements with the IFRS XBRL Taxonomy (with Stephanie Farewell). Completed and ready for journal submission. Teachers notes to be completed. Tagging Adios! Airways Inc: A Case Study on Generating Tagged Financial Statements with the US GAAP Taxonomy (with Stephanie Farewell). Completed and ready for journal submission. Papers UNDER Review: Causes and Consequences of XBRL Extensions: Evidence from the SEC Interactive Data Mandate (with Stephanie Farewell, Carsten Felden, Andre Graening and Maciej Piechocki). Data analysis complete. First version of paper being presented at the 20th XBRL International Conference, Rome, April, Accounting Horizons, (first round). Debreceny, R., Nguyen A. Aligning Central and Divisional Management: Incentives, Inspection, Penalties and Agent Wealth, Accounting, Organizations and Society (first round). Debreceny, R., Farewell S.M., Attesting Adios! Airways’ XBRL Filings: A Case Study on Performing Agreed-upon Procedures. Accounting Education: An International Journal (second round). Piechocki, M., Debreceny, R. Modeling the Impact of XBRL on the Financial Reporting Value Chain. Journal of Information Systems (second round) S.M. Farewell, Debreceny, R, Amrhein, D. Articulating Organizational Information: Using XBRL GL to Instantiate REA Modeled Accounting Information, Journal of Information Systems (second round). Debreceny, R., Gray, G. L. Data Mining of Emails for Fraud Detection, Journal of Information Systems (second round). Refereed Journals: Debreceny, R., Farewell S.M., Piechocki M, Felden C, Gräning A. 2010. Does it add up? Early evidence on the data quality of XBRL filings to the SEC, Forthcoming in Journal of Accounting and Public Policy. Debreceny, R., Farewell, S.M. 2010. XBRL and Accounting Education: A Program for Action, Forthcoming in Issues in Accounting Education. Debreceny, R., Farewell, S.M. 2010. Adios! Airways: A Case Study on Mapping Financial Statements to the US GAAP XBRL Taxonomy, Forthcoming in Issues in Accounting Education. Debreceny, R., Rahman, A. 2010. Frequency of Corporate Announcements via Stock Exchange Websites and Market Efficiency, Forthcoming in Journal of Accounting, Auditing and Finance. Debreceny, R., Gray, G.L. 2010.Detecting Fraud in Journal Entries, Forthcoming in International Journal of Accounting Information Systems. Steve Moehrle, Kirsten Anderson, Fran Ayres, Cynthia Bolt, Roger Debreceny, Mike Dugan, Chris Hogan, Michael Maher and Elizabeth Plummer The Cup is (More Than) Half Full: The Impact of Academic Accounting Research on the Professional Practice of Auditing, Tax, Accounting, and Accounting Information Systems, 2009, Accounting Horizons (selected as best paper for 2009). Piechocki, M., C. Felden, A. Gräning, and R. Debreceny. 2009. Design and Standardization of XBRL Solutions for Governance and Transparency. International Journal of Disclosure and Governance 6. P. Bowen, F. Rohde and Debreceny, R.S. 2006. Selecting Optimal Instantiations of Data Models - Theory and Validation of an Ex-Ante Approach. Decision Support Systems. 42 (2), 1170-1186. Debreceny, R. S., Chandra, A., Cheh, J. J., Guithues-Amrhein, D., Hannon, N. J., Hutchison, P. D., et al. 2005. Financial Reporting in XBRL on the SEC’s EDGAR System: A Critique and Evaluation. Journal of Information Systems, 19 (2), 191-210. Debreceny, R. S., G. L. Gray, J-J Ng, Kevin Lee, and W-F Yau. 2005. Embedded Audit Modules in Enterprise Resource Planning Systems: Implementation and Functionality. Journal of Information Systems. 19 (2), 7-27. Debreceny, R. S., and Bowen, P. 2005. Effects on End User Query Performance of Incorporating Object-Oriented Abstractions in Database Accounting Systems. Journal of Information Systems. 19 (1), 43-74. Debreceny, R. S., and Rahman, A. R. 2005. Firm Specific Determinants of Continuous Corporate Disclosures. International Journal of Accounting, 40 (3), 249-278. Debreceny, R. S., and Rahman, A. R. 2005. Reply to discussant’s comments on “Firm specific determinants of continuous corporate disclosures.” International Journal of Accounting, 40 (3), 285-289. Debreceny, R. S., Lee, S.-L., Neo, W., and Toh, J. S. 2005. Employing Generalized Audit Software in the Financial Services Sector: Challenges and Opportunities. Managerial Auditing Journal. 20 (6), 605-618. Highly Commended Award from Emerald LiteratiNetwork for 2006. Debreceny, R. S., G. L. Gray, W.-L. Tham, K.-Y. Goh, and P.-L. Tang. 2003. The Development of Embedded Audit Modules to Support Continuous Monitoring in the Electronic Commerce Environment. International Journal of Auditing 7 (2), 169-185. Lymer, A., and R. S. Debreceny. 2003. The Auditor and Corporate Reporting on the Internet: Challenges and Institutional Responses. International Journal of Auditing 7 (2), 103-120. Tung, L.-L., R. S. Debreceny, Y.-G. Chan, A. T.-L. Chan, and S. E.-B. Le. 2003. Interacting with hypertext: an experimental investigation of navigation tools. Electronic Commerce Research and Applications 2 (1), 61-72. Debreceny, R. S., M. Putterill, L.-L. Tung, and A. L. Gilbert. 2003. New tools for the determination of e-commerce inhibitors. Decision Support Systems 34, 177-195. Debreceny, R. S., G. Gray, and A. Rahman. 2002. The Determinants of Internet Financial Reporting (IFR). Journal of Accounting and Public Policy 20 (4/5): Landry, R., R. S. Debreceny, and G. Gray. 2001. Data Mining: New Tools for Auditing Data Rich Environments. New Review of Applied Expert Systems and Emerging Technologies 7, 109-116. Debreceny, R. S., Gray, G. L., and Mock, T. J. 2001. Financial Reporting Web Sites: What Users Want in Terms of Form and Content. The International Journal of Digital Accounting Research, 1(1), 1-24. Debreceny, R. S., and Gray, G. 2001. The Production and Use of Semantically Rich Accounting Reports on the Internet: XML And XBRL. International Journal of Accounting Information Systems, 2(1), 47-74. Debreceny, R. S., and A. Ellis. 2000. The Production of World Wide Web Multimedia Resources by Australian Universities - An Institutional Analysis. Education and Information Technologies. 5 (1) 7-18. Debreceny, R. S., A. Lymer, G. S. Smith, and C. E. White. 2000. Accounting Education in the New Millennium: The Internet Challenges. Pacific Accounting Review. 11 (3) 67-75. Debreceny, R. S., and G. Gray. 1999. Financial Reporting on the Internet and the External Audit. European Accounting Review 8 (2), 335-350. Debreceny, R. S., and A. E. Ellis. 1998. Managing Student Access to University Information Networks - The Australian Experience. Campus-Wide Information Systems 15 (2), 48-53. Gray, G. L., and R. Debreceny. 1998. The Electronic Frontier.. Journal of Accountancy 185 (5), 32-38. Gray, Glen L, and R. S. Debreceny. 1998. Electronic Commerce Assurance Services and Accounting Information Systems: A Review of Research Opportunities. Advances in Accounting Information Systems 6, 185-206. Ellis, A., R. S. Debreceny, and R. Crago. 1996. Audiographics in transition - changing technologies and patterns of usage. Journal of Education and Information Technology 1 (1), 1-23. Debreceny, R. S., Rebecca Howson, S. S., and B. Wiezel. 1994. The Edith Cowan University Library Presentation and Training System. Macintoshed Libraries 6, 33-40. Debreceny, R. S. 1994. The Planning, Development and Maintenance of Campus Wide Information Services. Campus Wide Information Systems 11 (1/2), 21-31. Debreceny, R. S. 1993. A proposal for an international networked accounting research repository. Computers in Accounting 1 (2), 3-11. Christopher, T., and R. S. Debreceny. 1993. The Impact of English as a Second Language on the Performance of Accounting Students. Accounting Research Journal (Spring), 3-7. Debreceny, R. S., and T. Christopher. 1993. Predicting Student Performance in Introductory Tertiary Accounting from Secondary Examinations. Accounting Forum 16 (1), 24-32. Professional Journals: Debreceny, R.S., & Gray, G. 2009. IT Governance and Process Maturity. ISACA Journal, 1. Debreceny, R. S. 2007. Controlling IT. Internal Auditing and Business Risk, January, 22-26. Landry, R., Debreceny, R. S., and Gray, G. 2004. Grab your picks and shovels! There's gold in your data. Strategic Finance, 85(7), 25-28. (Awarded Certificate of Merit by the Institute of Management Accountants for 2004) Debreceny, R. S., and G. Gray. 1997. Locking the Internet Door. Australian Accountant 67 (4), 26-8. Debreceny, R. S., M. Nugent, and G. Gray. 1997. New Research Maps the Changing Landscape. Australian Accountant 67 (5). Debreceny, R. S., M. Nugent, and G. Gray. 1997. The Road Ahead: A Different Path. Australian Accountant 67 (6), 44-46. Debreceny, R. S., GS Smith, and CE White. 1996. Internet Methodologies and the Accounting Curriculum: A First Look. Accounting Perspectives 2 (1), 107-124. Asman, M. F., R. S. Debreceny, and CE White. 1995. Global Computer Networks and the Accountant. Australian Accountant 65 (4), 18-22. Asman, M. F., R. S. Debreceny, and C. E. White. 1995. What’s new on the Internet - Part 2. Accounting Educator 6 (1), 7-9. Debreceny, R. S., and S. G. Smith. 1995. ANet: The World Wide Communications Network for Accounting. New Accountant (September), 24-27. Asman, MF, R. S. Debreceny, and C. E. White. 1994. What’s new on the Internet - Part 1. Accounting Educator 5 (1), 11-13. Debreceny, R. S. 1993. The Use of Audiographics in Open Learning: Electronic Classroom. Occasional Papers in Open Learning 2, 52-59. Debreceny, R. S. 1981. The Budget Needs Reforming. The Accountants’ Journal 60 (155-159). Educational Cases: Debreceny, R. S., Gray, G. L., and Hayes, R. 2005a. 3M Worldwide - Part A - Auditing a Diversified, International Corporation. Champaign-Urbana: KPMG-UIUC Strategic Systems Case Study Program. ––. 2005b. 3M Worldwide - Part B - 3M's Global Enterprise Data Warehouse (GEDW). Champaign-Urbana: KPMG-UIUC Strategic Systems Case Study Program. ––. 2005c. 3M Worldwide - Part C - Data Analysis Practice Set. Champaign-Urbana: KPMG-UIUC Strategic Systems Case Study Program. De Haes, S., Debreceny, R. S., Guldentops, E., Lux, R. S., O'Donnell, E., Summers, S. L., et al. 2004a. Lux Insurance Broker. Rolling Meadows, IL: Information Systems Audit and Control Association. ––. 2004b. Nashville Electric Services. Rolling Meadows, IL: Information Systems Audit and Control Association. ––. 2004c. PEP-Phoenix Electric Provider. Rolling Meadows, IL: Information Systems Audit and Control Association. ––. 2004d. Trusted Imperial Banking Organisation TIBO©. Rolling Meadows, IL: Information Systems Audit and Control Association. ––. 2004e. Union National Bank. Rolling Meadows, IL: Information Systems Audit and Control Association. BOOKs, Monographs, Chapters, Edited Proceedings: Debreceny, R. S., C. Felden, B. Ochocki, M. Piechocki, and M. Piechocki. 2009. XBRL for Interactive Data: Engineering the Information Value Chain. Heidelberg: Springer. Debreceny, R. and G. L. Gray 2008. IT Governance and Process Maturity IT Governance Institute, Rolling Meadows, Il. Debreceny, R., C. Felden, and M. Piechocki, eds. 2007. New Dimensions of Business Reporting and XBRL. Heidelberg: Springer-Verlag. Debreceny, R. 2007. Research into XBRL – Old and New Challenges. In New Dimensions of Business Reporting and XBRL, edited by R. Debreceny, C. Felden and M. Piechocki. Heidelberg: Springer-Verlag. Debreceny, R. S. 2005. XML (extensible markup language). In G. B. Davis (Ed.), Management Information Systems (pp. 350-354). Malden, MA: Blackwell. Debreceny, R. S. 2005. Markup Languages. In G. B. Davis (Ed.), Management Information Systems (pp. 219-220). Malden, MA: Blackwell. Debreceny, R. S., and G. L. Gray 2002. Research Opportunities in Electronic Commerce. In Research in Accounting Information Systems, pp 80-92 edited by Steve Sutton and Vicki Arnold, Information Systems Section, American Accounting Association. Gilbert, A. L., R. S. Debreceny, L. L. Tung, and C. Soh. 1999. Prospects to the Widespread Use of the Web by the SME. In Small and Medium Enterprises in Asian Pacific Countries, edited by MA Abdullah and MIB Bakar. Huntington, NY: Nova Science Publishers Inc. Lymer, A, R. S. Debreceny, G. Gray, and A Rahman. 1999. Business Reporting on the Internet. London: International Accounting Standards Committee. Gilbert, Lee, R. S. Debreceny, Lai Lai Tung, and Christina Soh. 1999. Barriers to the Development and Diffusion of Electronic Commerce in Singapore and ASEAN. Singapore: CommerceNet Singapore. Debreceny, R. S., and A. E. Ellis, eds. 1999. The Web after a Decade - Proceedings of AusWeb99, the Fifth Australian World Wide Web Conference. Lismore, NSW: Southern Cross University Press. Debreceny, R. S., and A. E. Ellis. 1999. Refining and Improving Conference Design and Management. In The Web after a Decade - Proceedings of AusWeb99, the Fifth Australian World Wide Web Conference, edited by R. Debreceny and A. Ellis. Lismore, NSW: Southern Cross University Press. Ashman, H., P. Thistlewaite, R. S. Debreceny, and A. E., eds. 1997. Into the Mainstream - the Web in Australia: Proceedings of AusWeb97, the Third Australian World Wide Web Conference. Lismore, NSW: Southern Cross University Press. Debreceny, R. S., and A. E. Ellis. 1996. Landscaping the Web - Proceedings of AusWeb96 the Second Australian World Wide Web Conference. Lismore, NSW: Southern Cross University Press. Debreceny, R. S., and A. E. Ellis, eds. 1995. Innovation and Diversity - The World Wide Web in Australia. AusWeb95 - Proceedings of the First Australian WorldWideWeb Conference. Lismore, NSW: Norsearch. Chua, S. K., R. S. Debreceny, and A. E. Ellis. 1995. Implementing Networked Learning: Gender and Access Issues. In Higher Education and the NII - from Vision to Reality, edited by E. Barnhart. Monterey, Ca: EDUCOM. Putterill, M.S., and R. S. Debreceny. 1994. The Search for a Better Accounting System - The Overlooked Concern. In Accounting Education for the 21st Century: The Global Challenges, edited by J. O. Burns and B. E. Needles. Amsterdam: Elsevier Science. Debreceny, R. S. 1983. New Zealand Official Development Assistance in the Pacific. In New Zealand and the Pacific., edited by R. Alley. Hamburg: Asian Institute. Putterill, M.S., and R.S. Debreceny, eds. 1982. Management Information Systems in New Zealand Local Government. Auckland: Urban Research Institute. Debreceny, R. S. 1981. New Zealand and the South Pacific: Trade and Aid. In New Zealand and the South Pacific, edited by T. Hearn. Dunedin: University of Otago. Refereed Conference Papers: Debreceny, R. S., S. Farewell, and N. Kido. 2009. Interacting with Interactive Data: The Effects of Interface and Context on Mapping Financial Statement Elements to the XBRL U.S. GAAP Taxonomy. In 2009 Kansas University International Conference on XBRL: A Practical View of XBRL in the 21st Century. Lawrence, KS. (Also presented at the 2009 Annual Meeting of the American Accounting Association) Debreceny, R. S., and G. L. Gray. 2009. IT Governance and Process Maturity: A Field Study. In Mid-Year Meeting of the Information Systems Section, American Accounting Association. Charleston, SC: American Accounting Association. (Also presented at HICSS 2009 and AAA Annual Meeting) Debreceny, R. S., and M. Piechocki. 2009. The Impact of XBRL on the Financial Reporting Value Chain. In Mid-Year Meeting of the Information Systems Section, American Accounting Association. Charleston, SC: American Accounting Association. Debreceny, R. S., and A. Nguyen. 2009. Aligning Central and Divisional Management: Incentives, Inspection, Penalties and Agent Wealth. In Mid-Year Meeting, Management Accounting Section, American Accounting Association. St Petes Beach, FL. Debreceny, R., and G. L. Gray. 2008. Detecting Fraud in Journal Entries: Challenges and Opportunities. In American Accounting Association Annual Meeting. Anaheim. Debreceny, R., A. Lymer, and S. Trabelsi. 2008. An Empirical Examination of Corporate Websites as a Voluntary Disclosure Medium. In American Accounting Association Annual Meeting. Anaheim. Debreceny, R. S., and G. L. Gray. 2007. Data Mining of Emails to Support Periodic and Continuous Assurance In UWCISA Symposium on Information Systems Assurance. Toronto, CA. Gray, G. L., and R. S. Debreceny. 2006. Continuous Assurance using Text Mining. Paper read at Symposium on Continuous Assurance, November, at Newark, NJ. Also presented at the American Accounting Association Annual Meeting, Chicago, 2007. Debreceny, R. S. and White, C. E. 2006. Building Taxonomies and Instance Documents in The Tiny Reporting of Business Language (TRBL) -- An XBRL Teaching Language. Paper presented at the Annual Meeting of the American Accounting Association, August at Washington DC. Rahman, A. R. and R.S. Debreceny. 2006. Online accessibility of company announcements on stock exchange websites and the country cost of equity capital. Paper presented at the Annual Meeting of the American Accounting Association, August at Washington DC. Debreceny, R. S. 2006. Re-engineering IT Internal Controls: Applying Capability Maturity Models to the Evaluation of IT Controls. Paper presented at the Hawaii International Conference on Systems Science (HICSS 39), January at Poipu, Kauai. Hayes, R., Gray, G. L., and Debreceny, R. S. 2005. Internal Control Risk and Suggested Safeguards Related to the Use of XBRL in ERP Systems. Paper presented at the Seventeenth Asian-Pacific Conference on International Accounting Issues, November at Wellington, NZ. Debreceny, R. S., and White, C. E. 2005. SportsStuff.com-Reporting Financial Performance in XBRL with Assurance. Paper presented at the University of Waterloo Symposium on Information Systems Assurance: Integrity, Privacy, Security & Trust in an IT Context, October at Toronto. Rahman, A. R., and Debreceny, R. S. 2005. Price Informativeness, Liquidity and Market Risk and Corporate Announcements via Stock Exchange Websites. Paper presented at the Annual Meeting of the American Accounting Association, August at San Francisco. Debreceny, R. S. 2005. Bringing Object Persistence to Accounting Information Systems: Potential Benefits and Costs. Paper presented at the Fourteenth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, August at San Francisco. Debreceny, R. S. 2005. Re-engineering IT Internal Controls: Applying Capability Maturity Models to the Evaluation of Internal Controls. Paper presented at the 10th Annual Conference of the EandY Center for Auditing Research and Technology (CARAT), May at Lawrence, KS. Debreceny, R. S., and Gray, G. L. 2004. Building XBRL Taxonomies: An Ontological Analysis. Paper presented at the Annual Meeting of the American Accounting Association, August at Orlando, FL. Debreceny, R. S., and G. L. Gray. 2004. Distortions and Ambiguity in Graphs in Annual Reports: An International Study. Paper presented at 21st Congress of the European Accounting Association, April at Prague. Debreceny, R. S., and G. Gray. 2004. Are We There Yet? A Research Perspective on The Extensible Business Reporting Language (XBRL). Paper presented at 21st Congress of the European Accounting Association, April at Prague. Debreceny, R. S., and A. R. Rahman. 2004. Market and Firm Specific Determinants of Continuous Corporate Disclosures. Paper presented at UIUC Conference on International Accounting, March, at Athens. Debreceny, R. S., and G. L. Gray. 2003. Building XBRL Taxonomies: An Ontological Analysis. Paper presented at 2nd International Conference on XBRL, October, at Lawrence, KS. (Also presented at the 2004 Annual Meeting of the American Accounting Association, at Orlando, FL.) Debreceny, R. S., and G. L. Gray. 2003. The Adoption of Embedded Audit Modules by the Audit Profession: A Diffusion of Innovation Approach. Paper presented at Annual Meeting of the American Accounting Association, at Honolulu, HI. Debreceny, R. S., and C. Geisler-See. 2003. Responding to the New Assurance Environment: Auditor Reaction to Varying Levels and Communication of Assurance. Paper presented at International Symposium on Audit Research, June, at Pasadena, CA. Rahman, A. R, and Debreceny, R. S. 2003. Accessibility of corporate announcements on stock exchange websites: Evidence from 59 global exchanges. Paper presented at the IRFD Conference on the Digital Divide, Geneva. Debreceny, R. S., G. L. Gray, W.-L. Tham, K.-Y. Goh, and P.-L. Tang. 2002. The Development of Embedded Audit Modules to Support Continuous Monitoring in the Electronic Commerce Environment. Paper presented at Fourteenth Asian-Pacific Conference on International Accounting Issues, November at Los Angeles. Debreceny, R. S., G. L. Gray, W.-L. Eng, T. Y. Ern, and L. J. Ai. 2002. Developing and Validating Metrics for Potential Distortions and Ambiguity in Financial Graphs. Paper presented at Annual Meeting of American Accounting Association, at San Antonio. Tung, L.-L., R. Debreceny, Y.-G. Chan, T.-L. Chan, and S. E.-B. Le. 2002. The Impact of Navigation Tools, Expertise and Attitude on Users’ Productivity in a Hypertext Environment. Paper presented at 4th International Conference on Electronic Commerce, at Hong Kong, October. Putterill, M., L.-L. Tung, R. Debreceny, and L.-Y. Chua. 2002. Electronic public services in Singapore - Stepping through the screen. Paper presented at 4th International Conference on Electronic Commerce, October at Hong Kong. Debreceny, R. S., Tung, L.-L., Kwek, Y.-C., Gray, G. L., and Mock, T. J. 2001. Financial Reporting Web Sites: What Users Want in Terms of Form and Content. Paper presented at the American Accounting Association Annual Meeting, Atlanta, GA. Lymer, A., and Debreceny, R. 2001. Auditing Online Reporting: Professional Pronouncements and User Needs. Paper presented at the UK National Auditing Conference, March at Leicester. Debreceny, R. S., MS Putterill, LA Gilbert, and L-L Tung. 2000. Inhibitors to Electronic Commerce in Singapore: Insights Below the Surface. In Thirteenth Electronic Commerce Conference: The End of the Beginning, edited by S Klein, B O’Keefe, J Gricar and M Podlogar. Kranj, Slovenia: Moderna Organizacija. Debreceny, R. S., Tung, L.-L., Kwek, Y.-C., Mock, T. J., and Gray, G. 2000. Corporate Annual Reports In Hypertext: An Experimental Evaluation Of User Performance. Paper presented at the 12th Asia-Pacific Conference on International Accounting Issues, October at Beijing. Debreceny, R. S., and P Bowen. 2000. The Object Paradigm and Database Accounting Systems: An Experimental Evaluation. Paper presented at American Accounting Association Annual Meeting, August, at Philadelphia. Driscoll, D., J. Arney, R. S. Debreceny, and G. Gray. 2000. The Complexity of Web-Based Financial Communications: A Multidimensional Perspective. Paper presented at American Accounting Association Annual Meeting, August, at Philadelphia. Landry, R., R. S. Debreceny, and G. Gray. 2000. Data Mining: New Tools for Auditing Data Rich Environments. In Collected Papers of the Ninth Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, edited by M Greenstein and CE Brown. Philadelphia: American Accounting Association. Debreceny, R. S., MS Putterill, L-L Tung, and LA Gilbert. 2000. Explaining Electronic Commerce Inhibitors using GDSS and Computer Assisted Qualitative Data Analysis Software (CAQDAS) Tools. Paper presented at International Conference on Electronic Commerce ICEC2000, August, at Seoul. Debreceny, R. S., MS Putterill, L-L Tung, and LA Gilbert. 2000. Advancing Electronic Commerce in Singapore - Public and Private Sector Actions and Consequences. Paper presented at ETEC 2000, November, at Kuala Lumpur. Debreceny, R. S., L-L Tung, Y-C Kwek, TJ Mock, and G Gray. 2000. Corporate Annual Reports In Hypertext: An Experimental Evaluation Of User Performance. Paper presented at 12th Asia-Pacific Conference on International Accounting Issues, October, at Beijing. Debreceny, R. S., TJ Mock, and G Gray. 2000. Identifying And Ranking Web-Based Financial Reporting Attributes: A Preliminary Study. Paper presented at 12th Asia-Pacific Conference on International Accounting Issues, October, at Beijing. Gilbert, A Lee, R. S. Debreceny, Lai Lai Tung, and Christina Soh. 1999. Perceived Barriers to the Widespread Use of the Web by the SME. Paper presented at International Conference on Small and Medium Enterprises at New Crossroads, September, at Penang, Malaysia. Ellis, A, and R Debreceny. 1999. The Effect of Technological Paradigm Shifts on Established Educational Technologies: A Case Study of Audiographics. In ED-MEDIA99 Proceedings of the World Conference on Educational Multimedia, Hypermedia and Telecommunications, edited by B. Collis and R. Oliver. Charlotteville: Association for the Advancement of Computers in Education. Driscoll, Donna, Janna Arney, R. S. Debreceny, and G. L. Gray. 1999. Designing the Next Generation of Financial Reporting Web Sites. Paper presented at 11th Asian-Pacific Conference on International Accounting Issues, at Melbourne, Australia. Debreceny, R. S., G Gray, and A Rahman. 1999. Voluntary financial reporting on the Internet: An international perspective. Paper presented at American Accounting Association Annual Meeting, August at San Diego. Debreceny, R. S., G. L. Gray, and Tony Barry. 1998. Accounting Information in a Networked World - Resource Discovery, Processing and Analysis. Paper presented at American Accounting Association Annual Meeting, August at New Orleans. Debreceny, R. S., and Clinton E White. 1998. Dynamic Interactive Models for Internet-based Accounting Education: A Discussion of Tools, Techniques, and Educational Applications. Paper presented at Eighth Asian-Pacific Conference on International Accounting Issues, November at Maui. Debreceny, R. S., and A. E. Ellis. 1998. University Strategy and the World Wide Web - An Empirical Analysis. In ED-MEDIA and ED-TELECOM 98: Proceedings of the 10th World Conference on Educational Multimedia And Hypermedia and World Conference On Educational Telecommunications, edited by T. Ottmann and I. Tomek. Freiburg, Germany: Association for the Advancement of Computing in Education. Ellis, A., M. O’Reilly, and R. S. Debreceny. 1998. Staff Development Responses to the Demand for Online Teaching and Learning. Paper presented at ASCILITE’98, Proceedings of the 15th Annual Conference of the Australasian Society for Computers in Learning in Tertiary Education, July at Newcastle. Ellis, A. E., M. O’Reilly, and R.S. Debreceny. 1998. Teaching Using Online Technologies: A Review of Approaches to Staff Training within Australian Universities. In ED-MEDIA and ED-TELECOM 98: Proceedings of the 10th World Conference on Educational Multimedia And Hypermedia and World Conference On Educational Telecommunications, edited by T. Ottmann and I. Tomek. Freiburg, Germany: Association for the Advancement of Computing in Education. Debreceny, R. S., and A. E. Ellis. 1997. The Management of Central World Wide Web Resources in Australian Universities. In Proceedings of the 14th Annual Conference of the Australian Society for Computers in Learning in Tertiary Education, edited by R. Kevill, R. Oliver and R.Phillips. Perth, WA: Australian Society for Computers in Learning and Teaching (ASCILITE). Ellis, A. E., and R. S. Debreceny. 1997. Managing the Infrastructure for Telecommunications Based Education in Australia. In Educational Multimedia and Hypermedia, 1997 and Educational Telecommunications, 1997 Proceedings of ED-MEDIA 97 and ED-TELECOM 97, edited by T. Müldner and T. C. Reeves. Calgary: Association for the Advancement of Computing in Education. Ellis, A, and R. S. Debreceny. 1997. The Webmanager - The Heart of University Web Sites: An Australian Perspective. Paper presented at NAWEB97, at St Johns. Gray, Glen L, and R. S.Debreceny. 1997. Corporate Reporting on the Internet: Opportunities and Challenges. Paper presented at Seventh Asian-Pacific Conference on International Accounting Issues, November, at Bangkok. Debreceny, R. S., and CE White. 1996. The New Tools of the Internet: Implications for Accounting Education: With a modest proposal for a Software Factory to Build Tools for Accounting Education. Paper presented at the American Accounting Association Annual Meeting, August at Chicago. Debreceny, R. S., and A Ellis. 1996. Developing and Implementing Information Technology in Teaching and Learning: A Critical Success Factors Perspective. In Making New Connections: Proceedings of ASCILITE96, Proceedings of the 13th Annual Conference of the Australasian Society for Computers in Learning in Tertiary Education, edited by A. Christie. Adelaide: ASCILITE. Ellis, A. E., and R. S. Debreceny. 1996. Who are the Electronic Gardeners? In AusWeb96 - Landscaping the Web, edited by R. Debreceny and A. Ellis. Lismore, NSW: Southern Cross University Press. Ellis, A. E., R. S. Debreceny, and R. Crago. 1996. Half a decade of audiographics development: A case history of Electronic Classroom and its users. In The learning superhighway: New world? New worries? Proceedings of the 3rd International Interactive Multimedia Symposium, edited by C. McBeath and R. Atkinson. Perth, Western Australia: Promaco Conventions. Atkinson, A., R. Collins, R. S. Debreceny, and CE White. 1995. A New Paradigm in Educational Cases: A Management Accounting Case Study on the Internet. Paper presented at American Accounting Association Annual Meeting, at Orlando, Fla. Ellis, A, and R Debreceny. 1995. Networked Learning: What’s involved for Lecturers and Students. In Access throught Open Learning - Occasional Papers in Open Learning, edited by A. Ellis and J. Burton. Ballina: Norsearch Ltd. Debreceny, R. S., and A. E. Ellis. 1995. The Challenge of Integrating World Wide Web Technologies into the Delivery of Education, Governmental and Business Services. In Innovation and Diversity - The World Wide Web in Australia. AusWeb95 - Proceedings of the First Australian WorldWideWeb Conference, edited by R. Debreceny and A. Ellis. Lismore, NSW: Norsearch. Ellis, A. E., R. S. Debreceny, and M. Hayden. 1995. The Management of Change towards Telecommunications Based Education - A Student Perspective. In Educational Multimedia and Hypermedia - 1995: Proceedings of the 7th World Conference on Educational Multimedia and Hypermedia, edited by H. Maurer. Charlottesville, VA: Association for the Advancement of Computing in Education. Vitartas, P., R. S. Debreceny, A. E. Ellis, and J. Mulholland. 1995. Conference Tourism: a motivational based typology. In International Conference of Marketing Educators and Researchers, edited by E. Sogar. Gold Coast: Griffith University. Debreceny, R. S., A. E. Ellis, and S. K. Chua. 1995. The integration of networked learning delivery - From strategy to implementation. In Educational Multimedia and Hypermedia - 1995, edited by I. Maurer. Charlottesville, VA: Association for the Advancement of Computing in Education. Chua, SK, R. S. Debreceny, and A. E. Ellis. 1995. Networked Learning: Some Issues in Implementation at Southern Cross University. In ASCILITE95, Proceedings of the 12th Annual Conference of the Australasian Society for Computers in Learning in Tertiary Education, edited by J. Pearce. Melbourne, Vic: ASCILITE. Chua, SK, R. S. Debreceny, A. E. Ellis, N Holmes, and G Stuart. 1995. The Mangrove Project: A multi-disciplinary Exercise in the development of Interactive Multi-media Resources by Staff and Students. Paper presented at World Congress on Computers in Education - WCCE95, July, at Birmingham. Byrnes, R., R. S. Debreceny, and P. Gilmour. 1995. The Development of a Multiple-Choice and True-False Testing Environment on the WorldWideWeb. In Innovation and Diversity: The WorldWideWeb in Australia - Proceedings of the AusWeb95 Conference, edited by R. Debreceny and A. Ellis. Lismore, NSW: Norsearch. Debreceny, R. S. 1995. Teaching Higher Degree Students using Audiographics. In Australian Open Learning Case Studies, edited by Open Learning Technology Corporation. Adelaide, SA: Open Learning Technology Corporation. Debreceny, R. S., and S. G. Smith. 1995. Some Implications of Wide Area Information Networks for Teaching and Learning of Accounting: A Design Case Study. Paper presented at Southeastern Region of the American Accounting Association, April, at Aboard the Norwegian Cruise Line SS Seaward, ex Miami. Ellis, A. E., and R. S. Debreceny. 1994. Electronic Classroom: Features, Users and Evaluation Studies. In Educational Multimedia and Hypermedia - 1994: Proceedings of the 6th World Conference on Educational Multimedia and Hypermedia, edited by H. Maurer. Charlottesville, VA: Association for the Advancement of Computing in Education. Debreceny, R. S., and A. E. Ellis. 1994. An Evaluation of an Audiographic Delivery Method: A Cross-sectoral Study. In Asia Pacific Information Technology in Training and Education Conference. Brisbane, Qld: APITITE. Debreceny, R. S. 1994. Facilitating Scholarly Exchange. A report on work-in-progress with ANet-The International Accounting Network. Paper presented at APITITE94, July, at Brisbane. Lin, F, K Chua, R. S. Debreceny, A Ellis, and G Stuart. 1994. Interdisciplinary Multimedia Development: A Group Exercise in Total Submersion. In Multimedia and Design: Proceedings of the Multimedia and Design Conference, edited by M. Maher, R. Coyne and S. Newton. Sydney: University of Sydney. Debreceny, R. S. 1993. A New Paradigm for University Communication utilising a Campus Wide Information Service: From Theory to Practice. In Reaching Out With IT: ASCILITE93, Proceedings of the 10th Annual Conference of the Australian Society for Computers in Learning and Teaching, edited by B. Lo. Lismore: University of New England. Debreceny, R. S. 1993. The Development of a Campus Wide Information Service - New Technological and Administrative Perspectives. Paper presented at Networkshop 93, Annual Conference of the Australian Academic and Research Network, November, at Melbourne. Debreceny, R. S., and T. Christopher. 1992. The Impact of Language Background on the Study of Accounting and Related Disciplines - An Australian Perspective. Paper presented at Fourth Asian-Pacific Conference on International Accounting Issues, at Washington, DC. Debreceny, R. 1992. A New Paradigm for the Teaching of Communication Skills Using Groupware. Paper presented at Australian Communications Association Conference. Gold Coast, ACA., July. Christopher, T., and R. S. Debreceny. 1992. Predicting student performance in introductory tertiary accounting from secondary examinations. Paper presented at Accounting Association of Australia and New Zealand, July, at Palmerston North, New Zealand. Christopher, T., and R. S. Debreceny. 1991. Codes of Ethics in the Major Public Accounting Firms in Australia: An Exploratory Study. Paper presented at Hong Kong Society of Accountants Accounting Education, May, at Hong Kong. Debreceny, R. S. 1990. The Teaching of Accounting Information Systems within the Three Year Accounting Programme. Paper presented at Hong Kong Society of Accountants Accounting Education Conference, May, at Hong Kong. Debreceny, R. S., and B. C. Chapman. 1990. A New View of Accounting Software. Paper presented at Annual Conference of the Accounting Association of Australia and New Zealand, July, at Perth. professional and research presentations Professional and research presentations include: ·         Member of panel on Integrating XBRL with International Research Issues, American Accounting Association Annual Meeting, New York, August 2009. ·         Member of panel on XBRL and Interactive Data in Prime Time, American Accounting Association Annual Meeting, New York, August 2009. ·         Three day intensive XBRL Teaching Workshop, organized by the American Accounting Association, Newark, NJ, July 2009 (with Skip White). ·         IT Governance and Process Maturity, ISACA Hawaii, March 2009. ·         Co-chair, Workshop on IT Governance and Assurance (WITGA). Mid-Year Meeting of the Information Systems Section, American Accounting Association, Charleston, SC. January 2009. ·         Member of panel on XBRL in the Classroom, American Accounting Association Annual Meeting, Anaheim, August 2008. ·         Member of panel on Research Impact Task Force, American Accounting Association Annual Meeting, Anaheim, August 2008. ·         Member of panel on National Science Foundation Interoperability Summit, American Accounting Association Annual Meeting, Anaheim, August 2008. ·         Three day intensive XBRL Teaching Workshop, organized by the American Accounting Association, Anaheim, August 2008 (with Skip White). ·         Keynote address, IT Governance, Asia/Pacific Research Symposium on Accounting Information Systems, Auckland, June 2008 ·         Keynote address, Conducting IT Assurance using CobiT, CobiT User Convention, Cancun, May 2008. ·         Keynote address, Process Maturity and Self Assessments, CobiT User Convention, Cancun, May 2008. ·         Co-chair, Ontology Interoperability Workshop, funded by National Science Foundation, Arlington, VA, May 2008. ·         Three day intensive XBRL Teaching Workshop, organized by the American Accounting Association, Chicago, August 2007 (with Skip White). ·         Member of panel on The Challenges of Managing and Controlling Information Systems in a SOX Environment, American Accounting Association Annual Meeting, Chicago, August 2007. ·         Three day intensive XBRL Teaching Workshop, organized by the American Accounting Association, Chicago, August 2007 (with Skip White). ·         CobiT 4.1, ISACA eSymposium, July 2007. ·         REA and XBRL – An Ontological Match?, REA-25, University of Delaware, June 2007. ·         Member of panel on Risk, Accountability and Controls, The Illinois International Accounting Symposium, University of Hawai`i at Mānoa, Honolulu, Hawaii, June 2007. ·         Conducting an Assurance Engagement Using CobiT, ISACA Hawai`i Chapter, April 2007. ·         IT Governance and Development, Asian Development Bank, Manila, March 2007. ·         A Vital Management Tool – Maturity Models in the CobiT Framework, ISACA Philippines Chapter Annual Conference, Manila, March 2007. ·         Conducting IT Assurance using CobiT, ISACA eSymposium, January 2007. ·         CobiT: A Strategic Update, CobiT User Convention, Pasadena, CA, January 2007. ·         Control Frameworks and Building Control Environments, IT Audit Forum, ISACA, Scottsdale, December 2006. ·         A Beginners Guide to CobiT, Microsoft Security Forum, Seattle, November 2006. ·         Business Reporting on the Internet: Academic Evidence and Research Opportunities, CAAA / SAP AG Technology & Accounting Education Seminar on Business Reporting on the Internet: Challenges and Opportunities, Brock University, September 2006. ·         CobiT: A Strategic Update, CobiT User Convention, Washington DC, September 2006. ·         Member of panel on XBRL Goes to Washington, at the Annual Meeting of the American Accounting Association, Washington DC, August 2006. ·         Three day intensive XBRL Teaching Workshop, organized by the American Accounting Association, Washington DC, August 2006 (with Skip White). ·         An Insider’s View of CobiT 4.0, ISACA Hawai`i Chapter, May 2006. ·         CPE Session on XML and XBRL, at the Annual Meeting of the American Accounting Association, San Francisco, August 2005 (with Skip White and Glen Gray). ·         Learning from the Asian Financial Crisis: Some Reflections on Corporate Governance and Transparency, 2005 Pacific Asian Lecture Series, University of Hawai`i at Manoa, July, 2005. ·         Three day intensive XBRL Teaching Workshop, organized by the American Accounting Association, University of Delaware, June 2005 (with Skip White). ·         The Impact of XBRL, A Glimpse Into The Future symposium, Honolulu, November 2004. ·         Panel member on XBRL, at the Annual Meeting of the American Accounting Association, Orlando, August 2004. ·         CPE Session on XML and XBRL, at the Annual Meeting of the American Accounting Association, Orlando, August 2004 (with Skip White and Glen Gray). ·         Keynote address on Bringing Business Reporting to the Semantic Web, AusWeb ’04, Gold Coast, July 2004. ·         Chair of Symposium on XBRL and Continuous Auditing, at the 21st Congress of the European Accounting Association, Prague, April 2004. ·         Workshop on XBRL, at the European Conference on Accounting Information Systems (ECAIS’2004), Prague, April 2004. ·         Internet Financial Reporting, masters seminar at the University of Graz, Austria, January 2004. ·         Auditing, Data Warehousing and Data Mining, TACS2003, ISACA Singapore Chapter, November 2003. ·         Workshop on XBRL, presented at the Second International XBRL Research Conference, University of Kansas, October 2003. ·         Member of panel on XRBL: Assurance and Auditing Issues and Research Opportunities at the Annual Meeting of the American Accounting Association, Honolulu, August 2003 ·         Keynote address on New Technologies for the 21st Century Accountant – Prospects and Challenges, 21st Caribbean Conference of Accountants, Montego Bay, Jamaica, June 2003 ·         Two day intensive workshop on XBRL Instance Document Workshop, for PricewaterhouseCoopers and Ngee Ann Polytechnic, Singapore, February 2003. ·         Research presentation, Auditor reaction to varying levels and communication of assurance, University of Auckland, February 2003. ·         Are we there yet? Research Perspective on the eXtensible Business Reporting Language (XBRL), PhD Seminar at University of Kansas, November 2002. ·         Transforming Business Reporting -- The Foundations, Prospects and Challenges of XBRL, Public Seminar at University of Kansas, November 2002. ·         Workshop on Technical Introduction to XBRL and XBRL Taxonomies at the World Congress on Accounting, Hong Kong, November 2002 (with Eric Cohen). ·         Chair, Panel on Corporate Reporting on the Internet and Continuous Reporting, IAEER Congress on Accounting Education, Hong Kong, November 2002. ·         Chair of Panel on IAS XBRL Taxonomy, XBRL International, Tokyo, November 2002. ·         Workshops on XBRL Taxonomy Development for XBRL Australia, Sydney, September 2002 (with Josef MacDonald, Geoff Shuetrim, and David Huxtable). ·         Workshops on XML and XBRL at the Annual Meeting of the American Accounting Association, San Antonio, August 2002 (with Skip White and Glen Gray). ·         Member of panel on XBRL at the Annual Meeting of the American Accounting Association, San Antonio, August 2002. ·         Workshops on XBRL conducted for Ngee Ann Polytechnic, June 2002. ·         Chair of Panels on Taxonomy Architecture; XBRL: Inter-operation with Cognate XML Standards, XBRL Validation and Operating on Instance Document Data: Numbers and Contexts, XBRL International, Sydney, June 2002. ·         Keynote address The eXtensible Business Reporting Language (XBRL) - Exchanging Accounting and Business Performance Information on the Internet, Accounting And Auditing in a Changing World: Current and Emerging Issues and Directions, American University in Dubai, May 2002 ·         XBRL, presentations to SGX, Ministry of Finance, OCBC, UOB, DBS, May 2002. ·         XBRL and Market Supervision, Monetary Authority of Singapore, Singapore, November 2001. ·         XBRL, Nanyang Business School Alumni, Singapore, November 2001. ·         E-Commerce and Business Controls on E-Commerce, Pacific Conferences, Strategic Finance for IT, Singapore, November 2001. ·         Developing IAS XBRL Taxonomies, XBRL International, Sydney, October 2001. ·         Net-Reporting: Effectiveness and Cost Savings, CPA Australia, Malaysian Regional Conference, Navigating through a Changing World, Penang, October 2001. ·         Workshop on XML and XBRL for the Institute of CPAs of Singapore (ICPAS), September 2001 (with Charlie Hoffman). ·         Workshops on XML and XBRL at the Annual Meeting of the American Accounting Association, Atlanta, August 2001 (with Skip White and Glen Gray). ·         Member of panel on XBRL at the Annual Meeting of the American Accounting Association, Atlanta, August 2001. ·         Coordinator and lead speaker of panel on Audit Implications of Electronic Commerce at International Symposium on Audit Research, Singapore, June 2001. ·         Research presentations on Firm-level determination of electronic commerce inhibitors at University of Waikato and University of Canterbury, June 2001. ·         Lessons from teaching Electronic Commerce at Nanyang Technological University, California State University at Northridge, December 2000. ·         Electronic Commerce and Financial Reporting on the Web, University of Texas at Dallas, Department of Accounting Alumni Distinguished Speaker, November 2000 ·         Member of Panel on the Implications of Information Technology for Accounting Education, 13th Asia-Pacific Conference on International Accounting Issues, Beijing, October 2000. ·         Facilitator of Curriculum and Pedagogy Review, Department of Accountancy, City University of Hong Kong, Shenzhen, September 2000. ·         Keynote Address – Electronic Commerce in the Asia-Pacific Region, Asian Division of CPA Australia Regional Conference, Kuala Lumpur, September 2000. ·         Keynote Address: Financial Reporting on the Internet, Malaysian Institute of Accountants, Annual Conference, Kuala Lumpur, September 2000. ·         Member of panel on XML and XBRL: Issues and Opportunities, Philadelphia, American Accounting Association Annual Meeting, August 2000. ·         CPE on Improving Personal Productivity for Teaching and Research Using the Internet, Philadelphia, American Accounting Association Annual Meeting, August 2000 (with Skip White and Andy Lymer). ·         Workshop on Accounting, Assurance and Information Technology, 12th Asia-Pacific Conference on International Accounting Issues, Melbourne, December 1999 (with Glen Gray). ·         From Double Entry to DTDs, address, XML/SGML ‘99 Asia-Pacific, Sydney, October 1999. ·         Research workshop on Barriers to Electronic Commerce, Department of Information Systems, University of Technology, Sydney, October 1999. ·         Keynote address on Financial Communication and the Internet, Victorian Congress of the Australian Society of CPAs, Melbourne, October 1999. ·         Workshop on Investor Relations and the Workshop, Victorian Congress of the Australian Society of CPAs, Melbourne, October 1999. ·         CPE on Improving Personal Productivity for Teaching and Research Using the Internet, San Diego, American Accounting Association Annual Meeting, August 1999 (with Skip White and Andy Lymer). ·         Member of panel on Electronic Dissemination of Financial Reports: Issues and Opportunities, San Diego, American Accounting Association Annual Meeting, August 1999. ·         Workshop on Internet and Accounting Education, 10th Asia-Pacific Conference on International Accounting Issues, Maui, October 1998 (with Bob Jensen and Skip White). ·         Panel on Accounting Education and Information Technologies, 10th Asia-Pacific Conference on International Accounting Issues, Maui, October 1998. ·         CPE on Developing Internet-Based Learning Environments, Workshop, American Accounting Association, New Orleans, August 1998. ·         Panel on Webtrust and Other Electronic Commerce Assurance Services, American Accounting Association, New Orleans, August 1998. ·         CPE on Developing Internet-Based Learning Environments, Workshop, American Accounting Association, Dallas, August 1997. ·         The Internet and New Assurance Services, at the IT Chapter of the Institute of Chartered Accountants, Sydney, September 1997. ·         Keynote address on Accountants and the Internet at the Accountants and IT conference, Singapore, February 1997. ·         Seminar on Accounting Education and the Internet, University of Western Sydney, Nepean, September 1996. ·         Seminar on Empowering Business Education Through the Internet, presented at West Virginia University, March 1996; University of Waterloo, March 1996; California State University, Hayward; February 1996. ·         Workshop on Accounting Education and the Web, presented at the Annual Meeting of the American Accounting Association, Orlando, August, 1995 (with Skip White). ·         Accountants and the Internet, professional development workshop presented for the Queensland Division of the Australian Society of CPAs, June 1995. ·         Accounting Education and the Web, Seminar presented at the University of Auckland, March 1995 and Murdoch University, March 1995. ·         Ethics Sends You to Sleep An evening presentation to the Practicising Accountants Group of the WA Division of the ASCPA, 1991. ·         Recent Developments in Spreadsheets a half-day Professional Development Course for the Australian Society of CPAs, 1991. ·         The Choice of Accounting Software a day long Professional Development Course for the Australian Society of CPAs, 1990 (with Barry Chapman and Vincent Chong). ·         Evaluating Accounting Software a half-day Professional Development course for the Australian Society of CPAs (with B. Chapman). Repeated in August 1991 for the National Institute of Accountants, Perth and again in August 1991 for /usr/group/Singapore, (Singapore Unix Association). ·         Zero-Base Budgeting a half-day Professional Development course for the Australian Society of Accountants, 1990 (repeated at CPA Week in September 1990 and again in April 1991). ·         Developing the Business Plan and Use of Spreadsheets in Developing Business Plans both for the National Enterprise Workshop run by the Management Development Centre, Edith Cowan University, 1990. . ·         Programme Management in Local Government a day-long Professional Development Course for the Western Australian Local Authority Training Board, 1989. ·         Made several presentations and lead courses on the Unix operating system including to the Singapore Microcomputer Society and Singapore Unix Association, 1984/88. Interests and activities Family, reading, travel, classical music, opera, hiking, recreational road biking and exercising.