MY VITAE

 

Dr. Jagdish Pathak

Louise & Edmond Odette School of Business

University of Windsor

Windsor  N9B 3P4  ON

Canada

jagdish@uwindsor.ca

jppathak@computer.org

OFFICIAL WEBSITE AT SCHOOL: http://www.uwindsor.ca/business

Personal Website: http://www.jagdishpathak.com

Phone:  (519)253-3000 Ext 3131 (office.)

 

Career Objectives

 

My ambition is to pursue a high impact research, development and education program in Auditing and Corporate Governance, Information Systems/Technology Assurance, security and its relationship in the success of e-commerce systems. The ability to develop and educate need-based accounting specialized graduates amidst rapid technological change is critical for our information-based society.  This requires continued advances in basic technology and science of auditing & especially IT Auditing, applied research and development. My goal is to play a lead role in the research effort in this direction.

Degrees

 

 

           Degree

Major

University

Year

PhD (Management Studies)            

Information Systems Auditing

University of Goa

1995

MComm

Financial Management

University of Rajasthan, Jaipur

1980

BComm

Costing & Quantitative Methods

University of Rajasthan, Jaipur                  

1977

DCA Module-1

Programming & Programming Methodology

TTTI-Calcutta

1985

 

                                                

Research Activities

 

My principal research activities are in information systems assurance, with special emphasis on IT Auditing in relation to e-commerce, distributed systems and computer networks. I am in the process to develop a Center for Applied Research in e-Commerce Assurance in Odette School of Business, Windsor, Ontario, Canada, to take up applied research activities in this area. So far I have published my articles and papers in the International journals, including the Internal Auditing (Boston), The CPA Journal (New York), Information Control Journal (ISACA), Internal Control (UK), Corporate Governance (Singapore), International Journal of Auditing (US), Managerial Auditing Journal (Emerald), EDP Auditing Journal (US), and Journal of Accounting & Public Policy (JAPP). Some of the reputed professional organization’s Websites of USA also host my selected papers, viz., http://www.isaca.org.hk/ , http://www.auditnet.org/ , http://www.theiia.org/itaudit , and http://www.ssrn.com/author=106409 (Social Science Research Network/Accounting Research Network, USA).I  also guest-edited a special issue of “Managerial Auditing Journal” published in  2005. My research monograph is  released in March, 2005 by Springer-Verlag, Germany/USA/UK/Japan titled: Information Technology Auditing-An Evolving Agenda. I have used concept building, analytical/theoretical and empirical research methods in my researches.

 

Research Interests:

1.      Information Systems Assurance, Security & Controls

2.      Auditing, Internal Controls & Corporate  Governance

3.      e-Commerce Assurance

4.      Application of Artificial Intelligence & Other technologies in IS Assurance

5.    Enterprise Systems and Business Performance

 

My Teachings @University of Windsor

1.      Assurance & Controls

2.      IS Auditing

3.      Accounting Information Systems

 

Honors/Awards

 

  1. 2008-9, Chairman, Outstanding Dissertation Award Committee, American Accounting Association, (Information Systems Section).

  2. 2008-9, Chairman, Research Committee, American Accounting Association (Artificial Intelligence and Emerging Technology Section)

  3. 2009 Annual Meeting Coordinator, Artificial Intelligence and Emerging Technology Section, American Accounting Association.

  4. 2007 Odette Award for Research Excellence awarded for continuous research productivity in Faculty of Business Administration/University of Windsor.

  5. Associate Editor (Accountancy), International Journal of Applied Decision Science, (Inderscience) since 2007

  6. Nominated for Annual Research Award of Faculty Research Recognition, by the University of Windsor (Once in life time) by Odette School of Business for 2004 Award.

  7. University of Windsor Research recognition Award in 2005 for publishing a monograph and obtaining two external grants.

  8. Odette New Faculty Research Achievement Award, 2002-3. (Awarded on October 30, 2003)

  9. Vice President’s Competitive Travel Grant in 2002 & 2004 for presenting paper in Hong Kong & Orlando. 

  10. Invited as GUEST EDITOR of a special issue of MANAGERIAL AUDITING JOURNAL on Complex Integrated Accounting Systems & Auditing.

  11. Invited as GUEST EDITOR of THE CPA JOURNAL published by the New York State Society of CPAs (NYSSCPA) New York for March-April, 2003 issue. The guest editorial is available online also at http://www.nysscpa.org/cpajournal/2003/0403/dept/p80.htm .

  12. Publisher’s Research Support Grant (US$500) received from Auerbach Publishers, USA (A Taylor & Francis Group Imprint) for the publication of my research monograph-cum-Reference Book titled: IT Auditing & Complex Technology: A Strategic Planning Perspective.

  13.  Springer-Verlag, , An International Publisher from Germany has granted Publisher's Grant (Euro 750) for completing manuscript to be published as a Reference book, a compilation of ten scholarly essays titled: Information Technology Auditing: An Evolving Agenda.

  14. I was invited to be the expert reviewer of the report prepared by the American Institute of Certified Public Accountants/The Institute of Internal Auditors (US)/National Institute of Directors (USA) for the Presidential Commission of Critical Information Infrastructure Protection in United States. This report was submitted to the then President of USA, Bill Clinton, in March 2000. I was also invited to be a part of the presentation. The Title of the Report: Information Security Management and Assurance: A Call to Action for Corporate Governance. This Report is available on the website of AICPA and the IIA in USA.

  15. Social Science Research Council of India (1989): Short term research grant (University of Goa)

 

Publications in the Refereed Academic & Professional Journals:

 

 

  1. What E-Commerce Audit Planners Should Remember: The Top-10 Global CSFs for B-to-B Audit  (with Abdul Hussein and Ejaz Ahmad, (Forthcoming),  Information Systems Control Journal, 2008
  2. Audit Resource Planning Success in B2B E-Commerce: Development and Testing of a Measurement Scale, (Forthcoming), Information Systems Management, Taylor & Francis, Special Issue on Accounting Information Systems, 2008, (with Amelia Baldwin)
  3. Liability of Auditors: A Growing Concern (Lead authored with P. Pelekis), ICFAI Journal of Audit Practice, Vol 5, Issue 1, 2008
  4. Financial Frauds: Causes, Consequences, and Accounting Profession's Role (Lead authored with A. Wells), Forthcoming in ICFAI Journal of Audit Practice, Vol. 4, Issue 4, 2007
  5. General Theory of Cost Minimization Strategies of Continuous Audit of Databases; Journal Of Accounting And Public Policy (lead authored with Seveerien Nkrunzizza & Ejaz Ahmed), Vol 26, Issue 5, 2007.
  6. Integrated Information Systems, SAS-94 & Auditors , with Mary Lind  in Journal of Corporate Accounting & Finance, Wiley), 2007
  7. Generation-X Enterprises Technologies & Information Assurance-A Paradigm Shift in Systems Assurance & Auditing (with Amelia Baldwin) chapter in the "Handbook of Fraud Deterrence" (Wiley); 2007
  8. E-Commerce Information Systems: Auditing and Control Issues, (with Tim Roberts), Internal Auditing Journal, Thompson/RIA, May/June, 2007, pp. 31-38.
  9. Risk Management, Internal Controls & Organizational Vulnerabilities, (SPECIAL ISSUE EDITORIAL), Managerial Auditing  Journal, EMERALD (UK), 2005, 
  10. A Fuzzy-based Algorithm for Auditors to Detect Element of Fraud in Settled Insurance Claims, Managerial Auditing  Journal, EMERALD (UK), 2005, Co-authored with Navneet & Scott Summers.
  11. Minimizing the Cost of Continuous Assurance of Databases, Journal Of Accounting And Public Policy, Vol 24, No. 1, 2005, Co-authored with Ben Chaouch & Ram Sriram.
  12. Information Technology Auditing & Cyber Commerce: A Risk Perspective, Information Systems Control Journal, ISACA(USA), 2004, Vol. 6 Nov/Dec. 
  13. Audit Risk, Complex Technology & Auditing Processes, ICFAI Journal of Audit Practice , Institute of Certified Financial Analysts of India, Hyderabad, India & The Society of Certified Public Accountants, India, 2004, Vol 1, No 1; pp.27-35, REPRINTED FROM EDPACS
  14. Internal Audit & Corporate Governance: A Program for Information Security Review Audit, EDPACS, Auerbach Press, USA, 2004, Vol XXX11, No 1 (Jan), Reprinted from EDP Auditing
  15. A Conceptual Risk Framework for Internal Auditing in e-Commerce, Managerial Auditing  Journal, EMERALD (UK), 2004, Vol 19 No 4 (June) 
  16. Audit Risk, Complex Technology & Auditing Processes, EDPACS, Auerbach Press, USA, 2003, Vol XXXI, No 5, (Nov ), pp.1-9, Co-authored with Mary Lind, Professor of MIS North Carolina A&T State University, NC, USA. LEAD PAPER) (This Paper is reprinted by the Institute of Chartered Financial Analysts of India Journal of Auditing Practices
  17. IT Audit & Electronic Funds Transfers, Internal Auditing Journal, Thompson/RIA Press, NY, USA, 2003, Vol 18, No 5, pp.28-37.
  18. A Model of Audit Engagement Planning for e-Commerce, International Journal Of Auditing, (theme issue on e-Commerce auditing), Blackwell (USA/UK), 2003, July, This Paper is being reprinted by the Institute of Chartered Financial Analysts of India Journal of Auditing Practices too, for which permission is granted.
  19. Assurance and e-Auction: Are the Existing Business Models Still Relevant? Managerial Auditing  Journal, EMERALD-UK, 2003, Vol 18, No 4, 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.
  20. Internal Audit & Corporate Governance: A Program for Information Security Review Audit, EDP Auditing Journal, CRC Press, WASHINGTON-DC, USA., 2003, April.
  21. Whose Ball Is It? Understanding How the Game is Played, (Guest Editorial) The CPA Journal, New York State Society of Certified Public Accountants, NY, 2003, pp. 80, April, I was the Guest Editor for this Journal and the paper is my Guest Editorial written as the Chief Editor. 
  22. Internal Audit and e-Commerce Controls, Internal Auditing Journal, Thompson/RIA Press, NY, USA, 2003, Vol 18, No 2
  23. Information Systems (IS) Security Supports the Mission of the Auditors & the Clients: Why & How? Internal Controls, Institute of Chartered Accountants of England & Wales (ICAEW), UK.2002, December.
  24. Information Systems Security Audit & Corporate Governance: A Program for Security Review Audit, Corporate Governance, FTMS-Singapore,  2002, December
  25. EDI: Getting rid off the Paper Trail, ACCOUNTANCY SA, South African Institute of Chartered Accountants (SAICA), 2001, January, pp3-4.
  26. Are E-mails Boon or Bane for the Organizations? Information Systems Control Journal, Information Systems Audit & Control Association (ISACA), (USA), 2000        Issue 1; pp27-29,         This paper has been cited as recommended readings in the Text book, Core Concepts of Information Technology Auditing by James Hunton, Stephanie M Bryant & Nancy Bagranoff (2004), published by John Wiley & Sons, USA [ISBN:0-471-22293-3 (US Edition) & 0-471-45181-9 (International Edition)]
  27. E-Commerce: Website Audit Review, Chartered Accountant ,  Institute of Chartered Accountants of India (ICAI), New Delhi, 2000, March, pp 25-29. 
  28. Application of Data Analysis Tools in IT Audit, Accountancy SA, South African Institute of Chartered Accountants (SAICA), 2000, June.
  29. E-commerce and its Ramifications for an IT Auditor, ISACA HONG KONG FOCUS, Chapter Newsletter, Information Systems Audit & Control Association, Hong Kong , www.isaca.org.hk, 2000, 15th ,July, The Spanish version of this paper is hosted by Uruguay Chapter @ Montevideo titled: Potencial del Comercio Electrónico y sus ramificaciones en la Auditoria de Tecnología Informática, and is available at http://www.isaca.org.uy/web/pub/v3/v3art8.htm This paper is also hosted by another Knowledge portal to assist the Institute of Chartered Accountants of India candidates to pass the ‘Information Systems Auditor’ (ISA) specialty examination. It is available at http://www.themanagementor.com/
  30. Is Your Executive Effective Enough? PRABANDH (Management), Bureau of Public Enterprises- UP, 1997, April-June.  
  31. Management Of MIS-A Challenge to Management Accounting Sphere, RESEARCH BULLETIN OF ICWAI, Institute of Cost & Works Accountants of India (ICWAI), Calcutta, 1991,        VOL. X, No. 1&2, pp.23-27
  32. On Concurrent Auditing Of EDP-Flowchart Algorithm, CHARTERED ACCOUNTANT, Institute of Chartered Accountants of India (ICAI), New Delhi, 1990, June, pp.932-944
  33. Goal-Oriented Programme Efficiency Test In Operational EDP Audit-A Markovian Experiment, RESEARCH BULLETIN OF ICWAI, Institute of Cost & Works Accountants of India (ICWAI), Calcutta, 1988, VOL.VIII , No. 1&2; pp.9-17

 

Publications in the Refereed Professional Websites:

 

1.      Organizations, Culture & Manager, https://www.timesjobsandcareers.com/, Times of India (Internet Edition), 1999, Dec.26.

2.      Needed: A Policy Doctrine of Information Security for Developing Countries-Part (1) www.theiia.org/itaudit Institute of Internal Auditors, Inc.(USA), 2000, Vol.3/No.5; March 1, HIGHEST RATED PAPER 5/5

3.      Standards & An IT Auditor, AUDIT_ZINE, http://www.auditnet.org/, Institute of Internal Auditors, Inc. (USA), 2000, March 1, This paper is kept in the repository of recommended papers for students of professional accounting certifications by a professional accounting body in Pakistan: http://www.accountancy.co.pak

4.      Needed: A Policy Doctrine on Information Security in Developing Countries - Part 2, IT Audit Forum www.theiia.org/itaudit, (Institute of Internal Auditors, Inc.(USA) 2000, Vol.3/No.8, April 15. HIGHEST RATED PAPER 5/5

5.      IT Audit Approach, Internal Controls, and Audit Decisions of an IT Auditor - Part 1, IT Audit Forum www.theiia.org/itaudit, Institute of Internal Auditors, Inc.(USA), 2000, 15th June.

6.      IT Audit Approach, Internal Controls, and Audit Decisions of an IT Auditor - Part-2, IT Audit Forum www.theiia.org/itaudit, Institute of Internal Auditors, Inc.(USA), 2000, August 1,

7.      IT Audit Approach, Internal Controls, and Audit Decisions of an IT Auditor - Part-3, IT Audit Forum www.theiia.org/itaudit, Institute of Internal Auditors, Inc.(USA), 2000, October 1.

 

Research Work in Various Pre-Publication Stages:

 

  1. Perceived Determinants of e-Commerce Audit Judgment (Journal of Business Research) with Mary Lind & Abdolamohammadi (Under Review)

  2. A Mathematical Heuristic to Establish Criticality of Processes, Practices and Methods and Empirical Validation, (Revise & Resubmit) (International Journal of Accounting Information Systems) ( Lead authored with Hussein, Abdul & Ejaz Ahmad)

  3. Evaluating the Audit Service Cycle in E-Business Audits, Journal of Service Research (Lead authored with Mary Lind), Under Review.

  4. Cost Study of Information Technology Use in Supply Chain using Integer Programming; submitted for Review, The Decision Sciences Journal (with Navneet Vidyarthi)

 

          

Some of the Papers’ working paper versions are available for general download at http://www.ssrn.com/author=106409 . Professional Institutes of Chartered Accountants hosting my working papers for Membership to use in professional practice:

 

1.      Nederland’s Institute of Registered Accountants

2.      Institute of Chartered Accountants of New Zealand

3.      Institute of Chartered Accountants of Pakistan

4.   German Institute of Internal Auditors, Germany

 

Misc. Publications