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8CommitteeRequirements Engineering Conference, Sept 28, 2010Sydney, AustraliaInvitedMember ofProgramCommitteeRELAW’09 - Second International Workshop onRequirements Engineering and Law,in conjunction with the 17th IEEE InternationalRequirements Engineering Conference, Sept 9, 2009Atlanta, GAJune-Sept 2009InvitedMember ofProgramCommitteeRELAW’08 - First International Workshop onRequirements Engineering and Law,in conjunction with the 16th IEEE InternationalRequirements Engineering Conference, Sept 9, 2008Barcelona, Catalunya, SpainJune-Sept 2008Guest EditorInternational Journal of Accounting Information SystemsSept 2020special issue on Information Integrity and Information Systems AssuranceGuest EditorInternational Journal of Accounting Information SystemsSept 2018special issue on Information Integrity and Information Systems AssuranceGuest EditorInternational Journal of Accounting Information SystemsSept 2016special issue on Information Integrity and Information Systems AssuranceGuest EditorInternational Journal of Accounting Information SystemsDec 2014special issue on Information Integrity and Information Systems AssuranceGuest EditorInternational Journal of Accounting Information SystemsSept 2012special issue on Information Integrity and Information Systems AssuranceGuest EditorInternational Journal of Accounting Information SystemsSept 2010special issue on Information Integrity and Information Systems AssuranceGuest EditorInternational Journal of Accounting Information SystemsJune 2008special issue on Information Integrity and Information Systems AssuranceGuest EditorInternational Journal of Accounting Information Systemsspecial issue on IT Security, Privacy and TrustJune 2006Guest EditorInternational Journal of Accounting Information Systemsspecial issue on Information Integrity,June 2004Guest EditorJournal of Information Systemsspecial issue on Information Systems Assurance,June 2002Guest EditorJournal of Information Systemsspecial issue on Information Systems Assurance,June 1999Ad hocReviewerfor:Accounting and Business ResearchAccounting HorizonsThe Accounting Review

9Asia Pacific Journal of AccountingCommunications of the ACMExpert Systems with ApplicationsInformation Systems ResearchIntelligent Systems in Accounting, Finance and ManagementIssues in Accounting EducationJournal of Accounting, Auditing and FinanceJournal of Business EthicsA number of National Science Foundation (US) Grant Application ReviewsA number of SSHRC Grant Application ReviewsA number of auditing textbook reviewsA number of conference paper reviewsExternalExaminer:Rutgers University, USAPhD Dissertation, He (Stanley) Li2017University of Technology, Sydney, AustraliaPhD Dissertation, Peter Chapman2016University for Mining and Technology, Freiberg, GermanyPhD Dissertation, Maryam Heidari2016University of AlbertaPhD Dissertation, Le Luo2010University of Malaya1999-2002Nanyang Technological University, SingaporeMaster of Accounting Thesis1993University of Waterloo, Department of PsychologyDoctoral Thesis1993Academic Program ReviewExternal Review of University of TorontoMasters Program in Forensic Accounting2016Academic Review Board of OntarioExternal Review of Humber College’sBachelor of Commerce (Accounting)2017Review of George Brown College’sBachelor of Applied Business Degree (Financial Services)2014External Review of Niagara CollegeBachelor of Commerce (Accounting)2013External Review of Seneca College Program inInternational Accounting and Finance2012

10External Review of Dalhousie University’s MBA (Financial Services)2010External Review of Humber College’sBachelor of Applied Business (Accounting)2009External Review of University of Toronto Rotman School’sDiploma Program in Forensic Accounting2006External Review of Seneca College Accounting Program2005Other Public ServiceMember of the Board and Treasurer, Toronto Fringe FestivalMember of the Board and Treasurer, New Israel FundFounder and Treasurer, K-W International Folk Dance merican Accounting Association (AAA)Canadian Academic Accounting Association (CAAA)Canadian Institute of Chartered Professional Accountants (CICPA)Information System Audit and Control Association (ISACA)Institute of Chartered Professional Accountants of Ontario (ICPAO)Institute of Internal Auditors (IIA)Research GrantsGranting AgencyAmountYears (term) of Grant2021-presentICPAO(with Louise Hayes, University of Guelph)CFO Competencies for CPAs 17,5002021-2022CAAA(with Louise Hayes, University of Guelph)CFO Competencies for CPAs 8,0002021-2022CPAC(with Adam Vitalis and Laura SimeoniInternal Audit Competencies for CPAs 30,0002020-2021CPAC 40,0002020-20212016-2020(with members of the Assurance and Information Systems Areas in the SAFAssurance Solutions and Services: Current and Future Opportunities

11CPA Alberta Education Foundation(with Lev Timoshenko, University of Calgary) 20,0002019-2020Knowledge and Skill Requirement for Audits of Fair ValuesSSHRC(with Lev Timoshenko, University of Calgary)Use of External Valuation Specialists 103,8652016-2019UW SSHRC 4A Award(with Leslie Berger and Carolyn McTavish)Integrated Reporting 8,0002015-2016UW SSHRC 4A Award(with Leslie Berger and Carolyn McTavish)Integrated Reporting 8,0002014-2015UW SSHRC 4A Award(with Jee-Hae Lim)XBRL Adoption 8,0002013-2014 6,7002013-2014 76,0002010-2014CAAA/CICA(with Louise Hayes and Jee-Hae Lim)Internal Control 10,0002009-2010CAAA/CICA(with Natalia Kochetova and Linda Robinson)Use of Specialists 10,0002009-2010SSHRC 72,275(with Sati Bandyopadhyay, UW and Guoping Liu, Ryerson)2008-2012UW SSHRC 4A Award(with Jee-Hae Lim)Internal Control Reporting 8,0002008-2009CFERF(Canadian Financial Executives Research Foundation)Financial Reporting Awards and Earnings Quality 10,00020082011 - 2015CAAA/SAP(with Won Gyun No)XBRL2006 - 2010SSHRC(with Jee-Hae Lim)Consequences of Internal Control Weaknesses

12(with Tim Bauer)CAAA/CICA (with Jee-Hae Lim)Internal Control Reporting 10,0002007-2008UW Starter Grant (with Jee-Hae Lim) 5,5002007-2008UW SSHRC 4A Award(with Sati Bandyopadhyay and Guoping Liu)Voluntary vs. Mandatory Reporting 5,0002007-2008CAAA/CICA(with Sati Bandyopadhyay and Guoping Liu)Voluntary vs. Mandatory Reporting 6,6142006-2007 10,0002006-2007 9,0002005-2006US 41,850.2004 - 2006CAAA/Deloitte & Touche (with Carla Carnaghan)Business Model Descriptions 10,100.2003-2004Canadian Institute of Chartered AccountantsStudy on a Secure Infrastructure for E-Business 46,000.2003-2004Information Systems Audit & Control AssociationStudy on Information IntegrityUS 35,000.2002International Federation of AccountantsEducation Committee, Study of IT CompetenciesUS 40,000.2000-01International Federation of AccountantsUS 7,500.Education Committee,Review Literature on Competency-Based Assessment(with Carla Carnaghan)1999-00Canadian Institute of Chartered Accountantsfor “Educational Uses of Information Technology”(with David Bateman of St. Mary’s University)1997-00CAAA/Deloitte (with Linda Robinson)2001 - 2005CAAA/SAPKPMG/University of Illinois(with Carla Carnaghan and Paulo Alencar)1996 - 20001991 - 1995Institute of Insurance and Pension Research, 135,000.

13University of Waterloo,Travel Grantwith D. Kennedy 1,000.1993University of Waterloo,Travel Grants (with D. Kennedy) 450.1992Province of Ontario, University ResearchIncentive Funds (URIF), “IntelligentDecision Support System for Assessing theSeverity of Financial Distress” 36,742.1991-1992Canadian Institute of Chartered Accountants“Intelligent Decision Support System forAssessing the Severity of Financial Distress” 36,742.1991-1992Accounting Research Centre at U of T(with A. Wensley) for validation of CAPEX 1,500.1991-1992Price Waterhouse, “Expert Systemfor Inherent Risk Assessment” 7,500.1989Province of Ontario, University ResearchIncentive Funds (URIF), “Expert Systemfor Substantive Audit Planning” 82,825.1988-1989Peat, Marwick, Mitchell & Co.Chartered Accountants, Canada, “ExpertSystem for Substantive Audit Planning” 27,075.1988-1989Society of Management Accountantsof Canada, with Howard Armitage, Monographon Decision Support and Expert Systems 20,000.1987-1988Peat, Marwick, Mitchell & Co.Chartered Accountants, Canada, “ExpertSystem for Substantive Audit Planning” 55,750.1986-1988Equipment1986-1987 5,167.1986-1987Digital Equipment Corporation (under Watdec)Equipment1985-1987Apple Computer Inc.Equipment1985-19881986 - 1990XeroxCanadian Academic Accounting AssociationDeloitte, Haskins & Sells/CAAA ResearchGrant Program, with A. Wensley

141980 - 1985Centre for Accounting Research andEducation, University of Waterloo“Computer Control & Audit Guide”. 25,000.1984-1986US 18,500.1984-1985Canadian Academic Accounting Association,“An Examination of the Effects of ResearchMethods on Planning and Review Judgments”,with M. Lemon and B. Gaber 20,500.1984-1985Centre for Accounting Research andEducation, University of Waterloo.“A Process-Oriented Analysis ofExpertise in External Auditing”. 21,000.1983-1985Centre for Accounting Research andEducation, University of Waterloo“Computer Guide”. 13,500.1983-1984Institute of Internal Auditors ResearchFoundation, “Automated ComprehensiveAudit Planning System” (auditMASTERPLAN).US 45,000.1983-1984Institute of Internal Auditors ResearchFoundation, “Planning for the InternalAudit Function”.US 13,000.1981-1982approx 2,250,000.1998-2021American Accounting Association,“A Multi-Method Study of Expertise inPlanning and Review by External Auditors”Other Grants and ContractsCentre for Information Systems AssuranceI am the founding Director of this Centre, sponsored by:The Canadian Institute of Chartered Accountants,The Information Systems Audit and Control Association,CaseWare IDEA Inc. and the UW Centre for Accounting Research and Education.National Accounting Institute (Beijing, China)A joint venture with PricewaterhouseCoopers.Under auspices of World Bank“Computer Information Systems and the Auditor”Gordon H. Cowperthwaite Foundationfor Accounting Education,“Developing Distance Education Coursesfor IT Diploma Programs”US 200,000.2003-2006 20,000.2002-2003

15Institute of Chartered Accountants of Ontario,Conference on ERP Systems in Accounting Education(with Carla Carnaghan) 10,000.2001Gordon H. Cowperthwaite Foundationfor Accounting Education,“Enhancing IT in Accounting Curriculum”(with Carla Carnaghan) 20,000.1999-00University of WaterlooCentre for Accounting Research and Education 20,000.1995-1997Gordon H. Cowperthwaite Foundationfor Accounting Education,“Multi-media approach toenhancing accounting instruction” 26,667.1995-96 500,000.1991-1996Grant to implement Waterloo Returns Marketat the University of Waterloo,based on Iowa Electronic Markets(with Sati Bandyopadhay)Centre for Ethics inProfessional AccountingI am a founding member of this centre and I was actively involvedin developing the proposal that was successful in attracting funding bythe Accounting Development Fund.The purpose of the Centre is to study the problems related to ethicalbehaviour in the accounting profession and the context in which it functionsand to disseminate educational materials for the advancement of ethical conduct.Fiscal Auditing 650,000.1985-1990I served as Director of this CIDA Project to assist the Taxation Department (CSF)of the Federal Revenue Secretariat (SRF) of the Brazilian Ministry of Finance;under the auspices of ESAF (Escola de Administracao Fazendaria) in Brasilia, Brazil.For project description, please see International Activities section of this document.University ResponsibilitiesTeachingUndergraduateACC 419Electronic Commerce (with M. Argenti)ACC 443Creative Thinking, Problem Solving and Decision Making19991987-1989

16ACC 451AACC 453Audit StrategyComputer Control and Audit1984-19951983-1995GraduateACC 690Professional Judgment2011-2016ACC 622/646/695Electronic Commerce1999-2009, 2011-2016ACC 502Computer Control &Audit/IT Governance &System Reliability2002-2008ACC 621IT Governance and System Reliability Principles and Criteria2002-2008ACC 626/651 Auditing in a Computer Environment1985-2008ACC 601Behavioural Research in Auditing1995-1998ACC 698Research Project (61 students)1985-2000BET 609E-Business2003-2008. 2011BET 610Entrepreneurial Applications of Information Technology2003-2004(with Carla Carnaghan)ACC 750ACC 784ACC 784PhD Seminar on Research in Auditing (biennial)1998, 2009, 2010, 2012, 2014, 2016 2018,7, 2020, 2022PhD Seminar on Behavioural Game Theory (Sue McCracken)1996PhD Seminar on IT Governance (Jennifer Jewer)2007University ServiceCurrent ServiceSchool of AccountancyMember, Centre for Accounting EthicsDirector Search Committee1991-present2021-2022Past ServiceAd Hoc Professorship Nomination Committee2021Promotion and Tenure Committee1986, 1990-1992, 2000-2003, 2005-2008, 2011-2020Recruiting Committee2001-2009, 2016-2019Curriculum Committee2015-2016Curriculum Committee, Chair1990-1993Assurance (Auditing and Attestation), Area Head1984-2017Accounting Information Systems, Area Head2000-2014Centre for Business, Entrepreneurship and TechnologyBusiness Technology Stream Champion2001-2008Planning CommitteeDirector of Professional ProgramsAssociate DirectorGraduate CommitteeAccounting Group Computing Committee, Chair (86-89)Research CommitteeRetreat Coordinator (with S. 1986-19891984Centre for Accounting Research & EducationCA Finalists Case Course, Coordinator (with D. Carter)1985-1988

17Faculty of ArtsFaculty of Arts Computer Users Advisory Committee1984-1989Long Range Scheduling System for School of AccountancyDuring 1992 I developed a long-range course scheduling system using a combination of dBase andLotus software.School of Accountancy Professional Programs Catalogues/Brochures/ Website 1996 - 2000 I supervised the development of the School’s website. 1994 I supervised the development of a “Professional Programs” brochure for the School, usingVentura Desktop Publishing software. 1994 I supervised the development of a brochure for high school students. 1992 - 93 I supervised the development of a “Doctoral Program” brochure for the School, usingVentura Desktop Publishing software.Curriculum Development- School of Accountancy Data Analytics Stream2013-present- School of Accountancy Internal Audit Partnership with IIA2012-present- School of Accountancy IT Diploma Programs2001-2009- Centre for Business, Entrepreneurship and TechnologyBusiness Technology Stream Champion2001-2002- School of Accountancy, Chair of ANITA(A New Introduction to Accounting) Task Force1993-1995- School of Accountancy Professional Programs PolicyCommittee, Chair1992-1994- School of Accountancy Curriculum Committee, Chair1990-1992- Integrating Computers into the Accounting Curriculum,with H. Armitage, discussed inIssues in Accounting Education, Spring 1986, pp. 86-101.- Auditing Area Integrated Auditing Curriculum Development19861984-present- “The First Auditing Course”, Canadian Academic Accountants Association Annual Conference,Vancouver, B.C., June l-2, 1983.- “The Second Auditing Course”, Price Waterhouse Auditing Symposium, Toronto, August 13-14,1984.

18Specific CoursesUndergraduate- ACC 419: Electronic Commerce (with M. Argenti)- ACC 443: Creative Thinking, Problem Solving and Decision Making(with H. Armitage) recognized in T. J. Burns (ed.), Accounting Trends 21,(Innovative Accounting and Information Systems Course Outlines), 1987 and B.M. Mallouk (ed.) What's What in Accounting Across Canada, McGraw-HillRyerson, 1991.- ACC 451: Audit Strategy, recognized in T. J. Burns (ed.), Accounting Trends XVIII(Innovative Accounting and Information Systems Course Outlines), 1984.“Applying Self-Directed Learning Contracts to an Advanced Auditing Course”,proceedings of the Instructional Show & Tell for Ontario Universities and Colleges,held at the University of Guelph, May 25-26, 1992.- ACC 453: Computer Control and Audit(redeveloped into a distance education version under commission of the Institute ofChartered Accountants of Ontario).Graduate- ACC 601: Seminar in Behavioural Research in Auditing- ACC 621: System Reliability- ACC 626/651: Auditing in a Computer Environment- ACC 622/646/695: Electronic Commerce- ACC 690: Professional Judgment- ACC 784: PhD Seminar in Behavioural Game Theory- ACC 750: PhD Seminar in Behavioural Research in Auditing- ACC 784: PhD Seminar in IT Governance- BET 609: E-Business- BET 610: Entrepreneurial Applications of Information Technology (with Carla Carnaghan)Graduate Student Research SupervisionPost-DoctoralWon G. NoFletcher LuDoctoralThesis Supervisor (Lev Timoshenko, Accounting)Thesis Co-Supervisor (Louise Hayes, Accounting)Thesis Co-Supervisor (Tim Bauer, Accounting)Thesis Co-Supervisor (Won G. No, Management Sciences)This thesis was given the 2008 Outstanding Doctoral Dissertation Awardby the IS Section of the American Accounting 09-20112003-2007

19Thesis Supervisor (Susan McCracken)Thesis Co-Supervisor (A. Wensley, Management Sciences)“The Feasibility of Developing a Computational Model ofAssertion-Based Audit Planning Using Expert Systems Methodology”This thesis was given the 1992 Outstanding Doct

(SET) section of the American Accounting Association 2015 Fellow of the Institute of Chartered Professional Accountants of Ontario (FCPA) 2013 . Graduate Business School 1976 - 1979 Co-Administrator and Lecturer York University C.A. Finalists' School . Bishkek International School of Management, Bishkek, Kyrgystan, November 17-December 2,