Dr. Jagdish Pathak

 Researches Performed & Scholarly Contributions Made for the year Ending Dec 2003.

(Please Visit for Further Information: www.jagdishpathak.com )

RESEARCH PUBLICATION PERFORMANCE:

1. Internal Audit & Corporate Governance: A Program for Information Security Review Audit, EDP AUDITING JOURNAL, CRC Press, WASHINGTON-DC , USA . (April 2003).

2. Whose Ball Is It? Understanding How the Game is Played, The CPA Journal, New York State Society of Certified Public Accountants, NY (I was the Guest Editor for this Journal and the paper is my Guest Editorial written as the Chief Editor.) pp. 80, April 2003

3. Internal Audit and e-Commerce Controls, INTERNAL AUDITING JOURNAL, Thompson/RIA Press, Boston, USA, Vol 18, No 2, (2003).

4. A Model of Audit Engagement Planning for e-Commerce, INTERNATIONAL JOURNAL OF AUDITING, (theme issue on e-Commerce auditing) July, 2003. (This Paper is being reprinted by the Institute of Chartered Financial Analysts of India Journal of Auditing Practices too, for which permission is granted.)

5. Assurance and e-Auction: Are the Existing Business Models Still Relevant? MANAGERIAL AUDITING JOURNAL, Vol 18, No 4, (2003). This Paper was rated by Emerald Management Review Service (formerly ANBAR) as a three star paper for its research contribution, the highest ranking given to any paper.

6. IT Audit & Electronic Funds Transfers, INTERNAL AUDITING, Thompson/RIA Press, Boston , USA , Vol 18, No 5 (2003), pp.28-37.

7. Audit Risk, Complex Technology & Auditing Processes (co-authored with Mary Lind), EDPACS, Auerbach Press, USA , Vol XXXI, No 5 (Nov 2003), pp.1-9 (LEAD PAPER) (This Paper is being reprinted by the Institute of Chartered Financial Analysts of India Journal of Auditing Practices too, for which permission is granted.)

Papers under Submission for Review: (DOUBLE BLIND PEER REVIEWED)

1.        Paper authored with Professor Mary Lind, Prof of Info Systems, NC A&T Univ. @ Greensboro, USA : Integrated Information Systems, SAS-94 & Auditors (Submitted to Accounting Forum (Blackwell)

2.        Paper authored with Professor Amelia Baldwin, Anderson Faculty Fellow, University of Alabama , USA Title: Generation-X Enterprises Technologies & Information Assurance-A Paradigm Shift in Systems Assurance & Auditing (Under Review at Information Systems Management Journal-Auerbach)

3.        Paper authored with Dr. Ben Chauoch, Management Science Area, University of Windsor & Professor Ram Sriram, Prof of Accounting, Georgia State University , USA , Cost Study for Continuous Assurance of Databases (Under Review with Journal of Accounting & Public Policy)

4.        Paper authored by me jointly with Navneet Vidyarthi ( University of California at Berkeley and Scott Summer ( Brigham Young University ): A Fuzzy-based Algorithm for Auditors to Detect Element of Fraud in Settled Insurance Claims (Approved for AAA Mid-Year Meeting (January, 2004), Clearwater , Florida , for AI/ET Section Presentation). (Would be sent to a suitable journal after feedback received from some conferences of importance.)

Editor Reviewed Papers Reprinted in 2003:

1. The paper published in the INTERNAL CONTROL (Dec 2002), Institute of Chartered Accountants of England & Wales was reprinted in the CORPORATE GOVERNANCE, ( Singapore ) in 2003.
2. Another paper published in CORPORATE GOVERNANCE (Dec 2002,) was republished in the INTERNAL CONTROL, Institute of Chartered Accountants of England & Wales , UK in 2003.

Research Projects-in-Process in 2003:

1 Presently, invited by the President of a very renowned USA based publisher, to write a collaborative text book (in collaboration with two USA-based academic s) for graduate students of USA and elsewhere in IT Auditing, Control and Application area. I am currently working to finalize the contents of the proposed text with the help of the board of reviewers.

2. Working with the President of another equally known publisher of USA to start an international journal, for which no name is finalized but would deal with the research issues in Accounting, Auditing, Information Assurance & Finance from applied point of view.

3. Presently, working on a research problem with colleagues from Finance and Management Science area to identify an optimal strategy of an independent auditor faced with a situation of losing a client on one side by performing certain SAS procedures to comply under SOX and SEC regime and on the other side, face the tremendous cost of AUDIT FAILURE, if not performed, to keep the client in the good books, a practical problem of mammoth dimension faced by most of the independent auditors in the aftermath of ENRON/Anderson imbroglio.

4. Working on a pilot project with another colleague from accounting area to identify the critical success factors (CSF) in systems auditing in B2B and B2C scenarios in Canada . The instrument for study is already approved by the University Ethics Review Board. We are in the process to contact top 30 auditing firms of Canada to respond to our web-based instrument. Information Systems Audit & Control Association (ISACA), USA has agreed to help us in this study.

5. A proposal is pending its review and approval by another academic from USA to collaborate on a project of identification of CSF for internal auditing people in e-Commerce assurance segment. We are expecting this proposal to be supported by the Institute of Internal Auditors , USA .

6. A research project proposal of more than $100,000 is under review with the Social Science & Humanities Research Council of Canada (SSHRC) which is expected to empirically validate the Model proposed by me for audit planning of e-Commerce entities and published in the International Journal of Auditing in 2003. On its potential approval, it will be one of the largest tests undertaken by any empirical researcher to validate the audit planning model. It will encompass a large population based sample of external, internal and information systems auditors of Canada and USA .

  Support to International Academic & Research Community

1. A Master’s student in e-Commerce from University of Cairo , Egypt performed empirical validation on a sample of independent auditors located in Cairo . Completed her study and awarded degree by the University.

2. Another Master’s student in Audit Consultancy from University of Central England (UK), found my working and published papers so much useful for his studies that he declared me his “Virtual Mentor”.

3. An academic of accounting area teaching in University of Ethiopia , Addis-Ababa got plenty of teaching resources from my personal website to teach graduate course in EDP Auditing to the Master’s program students in his University.

4. Reviewed a Conference paper for 2003 International Business Information Management Conference in Cairo , Egypt .

5. Discussed, a research paper in Annual Conference of American Accounting Association, Honolulu , Hawaii , USA on web-based financial reporting.

6. Reviewed, a Research paper for International Journal of Accounting, Auditing & Performance Evaluation (Inderscience-UK)

7. Reviewed, a Research Paper for Journal of e-Commerce Research (Published at California State University , USA ) on XML-Based Prototype Engine for web-based financial data mining.

8. Invited to review, discuss and Chair sessions at 2004 Annual Accounting Association Meeting in Orlando , USA .

9. Guest Edited, THE CPA JOURNAL (April, 2003), published by the New York State Society of CPAs, NY (USA).

10. Presently, Guest Editor, The Managerial Auditing Journal (Emerald-UK) for a special issue on Complex Integrated Accounting Information Systems and Auditing to be published in 2005.

11. A Co-Author (Brigham Young University, USA) of my paper is expected to present our paper on Fuzzy logic based Expert System for detecting an element of fraud in settled insurance claims, during the mid-year meeting of American Accounting Association, Artificial Intelligence/Emerging Technology Section, at Clearwater, Florida, USA during January, 2004.

12. Insurance Research Studies Association (IRSA), Italy wanted to print our Fuzzy Expert paper to be distributed amongst its elite members from Italian insurance industry in 2003, but pending the paper’s publication, the permission could not be granted due to the complexities involved.

13. Accepted the Editorial Board Membership of the e-Challenger, Quarterly Journal of Commerce and Economics, published in web and print form by the academic s of University of Ajmer , India .

14. Accepted the Editorial Board Membership of a yet to start quarterly international journal on Business issues (Name is to be finalized) by the Delhi Institute of Advanced Studies , New Delhi .

15. Invited to write a paper for Institute of Chartered Financial Analysts of India Journal of Auditing Practices and also for their Journal of Accounting Research. However, the invitation was declined for the present, due to paucity of time and engagement in many research activities in Canada and USA .

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