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.