Roger Debreceny
VITA

personal

Roger Debreceny, PhD, FCPA, CGEIT
Shidler College Distinguished Professor
School of Accountancy
Shidler College of Business
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
Association for Information Systems
Institute of Internal Auditors

Professional experience

2007 -  Shidler College of Business
            University of Hawai’i at Mānoa

Shidler College Distinguished Professor

2006 - 2007     Shidler College of Business
            University of Hawai’i at Mānoa

Professor

2004 - 2006     Shidler College of Business
            University of Hawai’i at Mānoa

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

    Associate Head 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 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

Budget Analyst

1970 - 1975                                                 Auckland, New Zealand

Various including clerk with Inland Revenue Department while undertaking B.Com studies.

Honors

Teacher of the Semester, Part Time MBA Program, Shidler College of Business, 2015.

Outstanding Service Award, Strategic and Emerging Technologies Section of the American Accounting Association, 2009.

Best Reviewer, Journal of Emerging Technologies in Accounting, Artificial Intelligence/Emerging Technologies Section of the American Accounting Association, 2006.

Distinguished Researcher Award, Strategic and Emerging Technologies Section of the American Accounting Association, 2005.

Outstanding Information Systems Dissertation Award, Information Systems Section of the American Accounting Association, 2000.

professional activities

EditorSHIP

·         Senior Editor, Journal of Information Systems, 2014-2016.

·         Editor, Special Issue, Journal of Information Systems, 2012.

·         Editor, Special Issue, International Journal of Accounting Information Systems, 2010/11.

·         Editor, Special Issue, Journal of Information Systems, 2009/10.

·         Associate Editor, Journal of Information Systems, 2006-2008, 2011-2013.

·         Associate Editor, International Journal on IT/Business Alignment and Governance, 2009-

·         Associate Editor, International Journal of Accounting Information Systems, 2010-2013.

·         Associate Editor, Journal of Emerging Technologies in Accounting, 2008-2011.

Editorial Boards

·         Journal of Accounting and Public Policy, 2010-.

·         Pacific Accounting Review, 2010-

·         International Journal of Applied Decision Sciences, 2008-.

·         International Journal of Accounting Information Systems, 2007-.

·         Journal of Emerging Technologies in Accounting, 2004-.

·         Managerial Auditing Journal, 2005-.

·         Journal of Information Systems, 2003-2014.

·         International Journal of Digital Accounting Research, 2001-

·         European Accounting Review, 2008-2016.

·         WebNet Journal, 1996-2002.

service Activities

·         Member, American Accounting Association, Governance Committee, 2012-2015.

·         Chair, XBRL International Certification Board (XCB), 2011-2013.

·         Chair, 3rd Workshop on IT Governance and Assurance (WITGA3), Accounting Information Systems section, American Accounting Association, January 2013.

·         Member, Research and Publications Committee, Accounting Information Systems section, American Accounting Association, 2012-2013.

·         Member, Research and Publications Committee, Strategic and Emerging Technologies section, American Accounting Association, 2013-2016.

·         Co-chair of the Academic Track, 21st XBRL International Conference, Beijing, October 2010.

·         Member, various working groups, XBRL International, 2001-.

·         Presented residential XBRL teaching workshop for faculty presented by the American Accounting Association each year from 2005 to 2009 (with Skip White). In addition, presented many CPE sessions at the AAA annual meetings from 1996 onwards.

·         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, 16th Strategic and Emerging Technologies Research Workshop, Strategic and Emerging Technologies Section of the American Accounting Association, 2008.

·         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

Extensive teaching experience in Assurance and Auditing with a particular emphasis on Auditing; Information Systems Auditing and Accounting Information Systems. Also teach the MBA core course in accounting.

Considerable experience and research in the application of information technologies to teaching and learning; curriculum development and educational quality management and review.

Supervised a number of research Honors, Masters and doctoral theses.

Research Program

research grantS

Association of Accounting Education and Research/Association of Certified Chartered Accountants £20,000, 2010 (with Stephanie Farewell and Hans Verkruijsse).

National Science Foundation, $50,000, 2008 (with Bill McCarthy).

ISACA $24,500, 2008 (with Glen Gray).

CURRENT research PROGRam

With Stephanie Farewell (University of Arkansas at Little Rock), Interacting with Interactive Data: The Effects of Interface and Context on Mapping Financial Statement Elements to the XBRL U.S. GAAP Taxonomy. Target journal: Journal of Information Systems.

With Stephanie Farewell (University of Arkansas at Little Rock). and Hans Verkruijsse (Tilburg University): Financial Statement User Perceptions of Alternative forms of Assurance on XBRL: An Experimental Investigation. Paper completed but requires final editing prior to submission. Target journal: Journal of Information Systems.

With Dan Stone (University of Kentucky), Stephanie Farewell (University of Arkansas at Little Rock) and (University of Louisville): Auditing XBRL-Tagged Financial Statements-Knowledge and Skills Development. Data collection completed. Target journal: Journal of Emerging Technologies in Accounting.

With David Wang (University of Hawai‘i at Mānoa): How Do Individual Investors React to Earnings Announcements? Evidence from Google Insights. Second round at the Journal of Information Systems.

journal and book publications - Last five years

I have published 48 refereed journal papers (including 20 in the last five years), three books, a dozen teaching cases and considerably more than 100 book chapters, professional journal and conference papers.

Refereed Journals:

Debreceny, R.S. and Curtis M.B. 2015. Challenges From and To the Senior Editors of the Journal of Information Systems. Journal of Information Systems. 29(1), 1-8

Rahman, A.R. and R. S. Debreceny. 2014. Institutionalized Online Access to Corporate Information And Cost Of Equity Capital – A Cross-Country Analysis. Journal of Information Systems. 28(1), 43-74

Cohen, E.E, Debreceny, R.S., Farewell, S, and S. Roohani. 2014. Issues with the Communication and Integrity of Audit Reports when Financial Reporting shifts to an Information-Centric Paradigm. Paper. International Journal of Accounting Information Systems, 15(4), 400-422.

Gray G., and R.S Debreceny. 2014. A Taxonomy to Guide Research on the Application of Data Mining to Fraud Detection in Financial Statement Audits.  International Journal of Accounting Information Systems, 15(4), 357-380.

Trabelsi, S., Debreceny, R and A. Lymer. 2014. An empirical examination of corporate websites as a voluntary disclosure medium. International Journal of Applied Decision Sciences. 7(1), 1-32.

Debreceny, R. 2013. Research on IT Governance, Risk, and Value: Challenges and Opportunities. Journal of Information Systems, 27(1): 129-135. [Editorial]

Debreceny, R., and Gray, G. 2013. IT Governance and Process Maturity: A Multinational Field Study. Journal of Information Systems, 27(1): 157-188.

De Haes S., Van Grembergen, W, and Debreceny, R. 2013. COBIT 5 and Enterprise Governance of Information Technology: Building Blocks and Research Opportunities. Journal of Information Systems, 27(1): 307-324.

De Haes, S., R. Debreceny, and W. Van Grembergen. 2013. Understanding the Core Concepts in COBIT 5. ISACA Journal 5:1-8.

Alles, M., and R. S. Debreceny. 2012. The Evolution and Future of XBRL Research. International Journal of Accounting Information Systems 13 (2):83-90.

Farewell, S.M., R Debreceny, 2011. Attesting Adios! Airways’ XBRL Filings: A Case Study on Performing Agreed-upon Procedures. Accounting Education: An International Journal.

Debreceny, R. S., S. Farewell, M. Piechocki, C. Felden, A. Gräning, and A. d'Eri. 2011. Flex or Break? Causes and Consequences of Extensions in XBRL Disclosures to the SEC. Accounting Horizons 25 (4):631-657.

Debreceny, R. S., and G. L. Gray. 2011. Data mining of electronic mail and auditing: A research agenda. Journal of Information Systems 25 (2):195-226.

Debreceny, R. S. 2011. Betwixt and Between? Bringing Information Systems and Accounting Systems Research Together. Journal of Information Systems 25 (2):1-9. [Editorial]

Debreceny, R., Rahman, A. 2010. Frequency of Corporate Announcements via Stock Exchange Websites and Market Efficiency, Journal of Accounting, Auditing and Finance. 25(3), 457-490

Debreceny, R., Gray, G.L. 2010. Detecting Fraud in Journal Entries, International Journal of Accounting Information Systems, 1 1 (3):157-181.

Debreceny, R., Farewell, S.M. 2010. XBRL and Accounting Education: A Program for Action, Issues in Accounting Education, 25 (3):379–403.

Debreceny, R., Farewell, S.M. 2010. Adios! Airways: A Case Study on Mapping Financial Statements to the US GAAP XBRL Taxonomy, Issues in Accounting Education, 25 (3):465–488.

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. Journal of Accounting and Public Policy 29 (3), 296–306.

Moehrle, S. R., K. L. Anderson, F. L. Ayres, C. E. Bolt-Lee, R. S. Debreceny, M. T. Dugan, Chris E. Hogan, M. W. Maher, and E. Plummer. 2009. The Impact of Academic Accounting Research on Professional Practice. Accounting Horizons 23 (4):411–456. (Outstanding paper award 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 (3), 224-240.

BOOKs, Monographs, Chapters, Edited Proceedings:

Debreceny, R. and G. Bannister. 2014. IT Control Objectives for Sarbanes-Oxley: Using COBIT® 5 in the Design and Implementation of Internal Controls Over Financial Reporting. 3rd Edition. Rolling Meadows, IL: ISACA/IFAC.

Debreceny, R., R. Muthukrishnan, L. E. McDonald, J. Pasmooij, and M. Piechocki. 2011. Leveraging XBRL for Value in Organizations. Rolling Meadows, IL: ISACA/IFAC.

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.