Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA

University of Windsor - Odette School of Business

Professor of Business Administration (Accounting & Systems)

401 Sunset

Windsor N9B 3P4, Ontario

Canada

http://odette.uwindsor.ca/Jagdish-pathak

SCHOLARLY PAPERS

28

DOWNLOADS
Rank 1,780

SSRN RANKINGS

Top 1,780

in Total Papers Downloads

16,441

CITATIONS
Rank 25,323

SSRN RANKINGS

Top 25,323

in Total Papers Citations

10

Scholarly Papers (28)

1.

Audit Risk, Complex Technology, & Auditing Processes

Number of pages: 11 Posted: 01 May 2003
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA and Mary R. Lind
University of Windsor - Odette School of Business and North Carolina Agricultural and Technical State University - School of Business & Economics
Downloads 4,522 (1,613)
Citation 2

Abstract:

Loading...

audit risk, complex technology, auditing processes

A Model for Audit Engagement Planning of E-Commerce

University of Windsor Working Paper No. 2003-04
Number of pages: 49 Posted: 15 Apr 2003
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business
Downloads 1,607 (9,343)
Citation 1

Abstract:

Loading...

e-commerce audit, information systems auditing, audit resources planning, audit engagement planning model, networking technologies, security audit, database audit, network audit, potential critical success factors

A Model for Audit Engagement Planning of E-Commerce

International Journal of Auditing, Vol. 7, No. 2, pp. 121-142
Posted: 27 Nov 2004
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business

Abstract:

Loading...

E-commerce audit, information systems auditing, audit resources planning, audit engagement planning model, networking technologies, security audit, database audit, network audit, potential critical success factors

3.

Controls, Approach & it Audit Judgment: A Case

University of Windsor Working Paper No. 2003-03
Number of pages: 37 Posted: 13 Apr 2003
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business
Downloads 1,357 (12,548)
Citation 1

Abstract:

Loading...

Enterprise-wide Integrated information systems, information technology auditing, Electronic fund transfer (EFT), Auditing online fund transfers, IT Audit Decision-making, Internal Controls, Audit Approach

4.
Downloads 1,242 ( 14,375)
Citation 1

Integrated Information Systems, Sas 94 & Auditors

University of Windsor Working Paper No. 2003-01
Number of pages: 30 Posted: 29 Mar 2003
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA and Mary R. Lind
University of Windsor - Odette School of Business and North Carolina Agricultural and Technical State University - School of Business & Economics
Downloads 1,242 (14,095)
Citation 1

Abstract:

Loading...

SAS 94, continuous auditing, information technology, internet, risk

Integrated Information Systems, SAS 94 & Auditors

Journal of Corporate Accounting and Finance, Forthcoming
Posted: 04 Dec 2007
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA and Mary R. Lind
University of Windsor - Odette School of Business and North Carolina Agricultural and Technical State University - School of Business & Economics

Abstract:

Loading...

SAS 94, continuous auditing, information technology, internet, risk

A Fuzzy-Based Algorithm for Auditors to Detect Element of Fraud in Settled Insurance Claims

Odette School of Business Administration Working Paper No. 03-9
Number of pages: 19 Posted: 12 Oct 2003
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA, Navneet Vidyarthi and Scott L. Summers
University of Windsor - Odette School of Business, University of Waterloo - Faculty of Engineering and Brigham Young University - School of Accountancy
Downloads 905 (22,762)

Abstract:

Loading...

auditing fraudulent claim settlements, ambiguity index, forensic audit, fuzzy logic, expert system, information systems assurance

A Fuzzy-Based Algorithm for Auditors to Detect Element of Fraud in Settled Insurance Claims

Managerial Auditing Journal, 2005
Posted: 22 Feb 2005
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA, Navneet Vidyarthi and Scott L. Summers
University of Windsor - Odette School of Business, University of Waterloo - Faculty of Engineering and Brigham Young University - School of Accountancy

Abstract:

Loading...

auditing fraudulent claim settlements, ambiguity index, forensic audit, fuzzy logic, expert system, information systems assurance

6.

A Tale of Compatible Twins! Success of E-Commerce & Information Systems/Internal Auditors

University of Windsor Working Paper No. 2002-02
Number of pages: 9 Posted: 12 May 2003
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business
Downloads 846 (25,498)

Abstract:

Loading...

Information systems assurance, Auditing, e-Commerce, Internal auditing

7.

Empirical Assessment of Effective E-Commerce Audit Judgment

Number of pages: 51 Posted: 04 Apr 2007
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA and Mary R. Lind
University of Windsor - Odette School of Business and North Carolina Agricultural and Technical State University - School of Business & Economics
Downloads 784 (28,423)
Citation 1

Abstract:

Loading...

E-Commerce Audit Judgment, System & Network Change Management, Information Technology Audit, Confirmatory Factor Analysis, Maximum Likelihood Estimations, Structural Equations Modeling

Security of Organizations' Information Systems (is) and the Auditors: A Schematic Study

Number of pages: 15 Posted: 14 Mar 2003
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business
Downloads 688 (33,439)

Abstract:

Loading...

strategic mission, IS auditing, IS security, total organizational approach to IS security

Security of Organizations' Information Systems (is) and the Auditors: A Schematic Study

Internal Control, December 2002
Posted: 14 Mar 2003
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business

Abstract:

Loading...

strategic mission, IS auditing, IS security, total organizational approach to IS security

9.

Audit Resource Planning Success in B2b E-Commerce Engagement: An Empirical Assessment of Theorized Constructs, Manifest Variables Measurement and Second Order Factor Model

Number of pages: 38 Posted: 26 Apr 2006
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business
Downloads 581 (42,510)
Citation 1

Abstract:

Loading...

Audit Planning, Audit Resources Planning, Business-to-Business, E-Commerce Auditing, Confirmatory Factor Analysis, Structural Equation Modeling

10.

Do Audit Committee and Characteristics of Board of Directors Influence Earnings Management?

Number of pages: 38 Posted: 11 Mar 2014
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA, Khondkar Karim, Sang-Hyun Suh and Xiang Ziwen
University of Windsor - Odette School of Business, University of Massachusetts Lowell - The Robert J. Manning School of Business, University of Massachusetts Lowell and University of Glasgow - Adam Smith Business School
Downloads 561 (44,454)

Abstract:

Loading...

earnings management, audit committee independence, board of directors, discretionary accruals, modified Jones model

Minimizing Cost of Continuous Audit: Counting and Time Dependent Strategies

Number of pages: 23 Posted: 31 Jan 2005
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA, Ben Chaouch and Ram S. Sriram
University of Windsor - Odette School of Business, University of Windsor - Odette School of Business and Georgia State University
Downloads 381 (71,060)
Citation 1

Abstract:

Loading...

Audit Strategies, Database Auditing, Continuous Auditing, Poisson Process, Renewal

Minimizing Cost of Continuous Audit: Counting and Time Dependent Strategies

Odette School of Business Working Paper 2004
Number of pages: 23 Posted: 09 Feb 2010
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA, Ben Chaouch and Ram S. Sriram
University of Windsor - Odette School of Business, University of Windsor - Odette School of Business and Georgia State University
Downloads 169 (165,536)
Citation 1

Abstract:

Loading...

Audit Strategies, Database Auditing, Continuous Auditing, Poisson Process, Renewal

Minimizing Cost of Continuous Audit: Counting and Time Dependent Strategies

Journal of Accounting and Public Policy, Vol 24, No. 1, 2005
Posted: 02 Nov 2004
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA, Ben Chaouch and Ram S. Sriram
University of Windsor - Odette School of Business, University of Windsor - Odette School of Business and Georgia State University

Abstract:

Loading...

Database Auditing, Renewal Theory, Cost of Continuous Audits, Information Assurance

12.

E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management & Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?

Informatica Economica, Vol. 14, No. 1, 2010
Number of pages: 25 Posted: 10 Feb 2010
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA, Mary R. Lind and Mohammad J. Abdolmohammadi
University of Windsor - Odette School of Business, North Carolina Agricultural and Technical State University - School of Business & Economics and Bentley University - Department of Accountancy
Downloads 549 (45,723)

Abstract:

Loading...

E-commerce audit judgment, IT audit, structural equations modeling

13.

Perceived Determinants of E-Commerce Audit Judgment Expertise

Number of pages: 34 Posted: 03 Oct 2007
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA, Mary R. Lind and Mohammad J. Abdolmohammadi
University of Windsor - Odette School of Business, North Carolina Agricultural and Technical State University - School of Business & Economics and Bentley University - Department of Accountancy
Downloads 434 (61,357)
Citation 1

Abstract:

Loading...

E-commerce audit judgment, IT audit, structural equations modeling

General Theory of Cost Minimization Strategies of Continuous Audit of Databases

Number of pages: 31 Posted: 23 Jul 2007 Last Revised: 11 Feb 2010
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA, Sévérien Nkurunziza and S. Ejaz Ahmad
University of Windsor - Odette School of Business, University of Windsor - Department of Mathematics and Statistics and University of Windsor - Department of Mathematics & Statistics
Downloads 410 (65,109)

Abstract:

Loading...

Continuous Audit (CA), Minimization of Cost, Database Auditing

General Theory of Cost Minimization Strategies of Continuous Audit of Databases

Journal of Accounting and Public Policy, Vol. 26, No. 5, 2007
Posted: 02 Aug 2007
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA, Sévérien Nkurunziza and S. Ejaz Ahmad
University of Windsor - Odette School of Business, University of Windsor - Department of Mathematics and Statistics and University of Windsor - Department of Mathematics & Statistics

Abstract:

Loading...

Continuous Audit (CA), Minimization of Cost, Database Auditing

15.

Extensible Business Reporting Language (XBRL): A Note on Need to Study XBRL as a Social Artifact

International Journal of Enterprise Information Systems (IGI), 2013, Forthcoming
Number of pages: 6 Posted: 04 Jan 2010 Last Revised: 26 Jul 2014
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business
Downloads 359 (76,876)

Abstract:

Loading...

XBRL, Social Artifact, Organization, Financial Reporting

16.

On Quantification of the Criticality of Success Variables and Processes in Accounting and Organization Information Systems: Some Methodological Procedures and Empirical Validation

Number of pages: 27 Posted: 06 Aug 2007
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA, Abdul Kadir Hussein and S. Ejaz Ahmad
University of Windsor - Odette School of Business, University of Windsor and University of Windsor - Department of Mathematics & Statistics
Downloads 318 (88,239)

Abstract:

Loading...

Success factors, Criticality analysis, Perceptual criticality, critical success factors

17.

Minimization of Cost Framework for Evaluation of Information Technology Alternatives for Supply Chain

Number of pages: 38 Posted: 29 Nov 2007 Last Revised: 26 Feb 2008
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA and Navneet Vidyarthi
University of Windsor - Odette School of Business and University of Waterloo - Faculty of Engineering
Downloads 249 (114,657)

Abstract:

Loading...

Information Technology, Investment, Modeling, Supply Chain, Hierarchical Planning Levels

18.

An E-Business Audit Service Model in the B2B Context

Information Systems Management, Forthcoming
Number of pages: 39 Posted: 10 Feb 2010
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA and Mary R. Lind
University of Windsor - Odette School of Business and North Carolina Agricultural and Technical State University - School of Business & Economics
Downloads 198 (143,344)
Citation 1

Abstract:

Loading...

Audit Services, E-Business Audit, Information Technology Expertise, E-Business Audit Judgment, Partial Least Squares, Interaction Effects, Information Technology Auditing

19.

On Measuring the Criticality of Various Variables and Processes in Organization Information Systems: Proposed Methodological Procedure

Informatica Economica, Vol. 14, No. 2, 2010
Number of pages: 20 Posted: 09 Feb 2010
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA, Abdul Kadir Hussein, Ram S. Sriram and S. Ejaz Ahmad
University of Windsor - Odette School of Business, University of Windsor, Georgia State University and University of Windsor - Department of Mathematics & Statistics
Downloads 145 (188,266)

Abstract:

Loading...

Success factors, Criticality analysis, Perceptual criticality, Critical success factors

20.

International Investor Protection Regime and the Effectiveness of Outside Directorship on the Board: An Empirical Essay

Number of pages: 39 Posted: 24 Sep 2010
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA and Jerry Y. Sun
University of Windsor - Odette School of Business and University of Windsor - Odette School of Business
Downloads 136 (198,204)

Abstract:

Loading...

Investor Protection, Corporate Governance, Internationalization of Governance Regulations, Strong, and Weak Investor Protection Regime

21.

Does Investor Protection Regime Affect the Effectiveness of Outside Directorship on the Board?

Journal of Multinational Financial Management, November 2012
Posted: 24 Jan 2013
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA and Jerry Y. Sun
University of Windsor - Odette School of Business and University of Windsor - Odette School of Business

Abstract:

Loading...

Sarbanes-Oxley, outside directorship, corporate governance

22.

Risk Management, Internal Controls and Organizational Vulnerabilities

Managerial Auditing Journal, Vol. 20, No. 6, pp. 569-577, August 2005
Posted: 26 Jul 2005
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business

Abstract:

Loading...

Risk management, internal control, data security, auditing

23.

Internal Audit and E-Commerce Controls

Internal Auditing, Vol. 18, No. 2
Posted: 27 Nov 2004
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business

Abstract:

Loading...

Internal Audit, IT Auditing, E-commerce Controls

24.

It Auditing and Electronic Funds Transfers

Internal Auditing, Vol. 18, No. 5
Posted: 27 Nov 2004
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business

Abstract:

Loading...

Enterprise-wide Integrated information systems, information technology auditing, Electronic fund transfer (EFT), Auditing online fund transfers, IT Audit Decision-making, Internal Controls, Audit Approach

25.

A Conceptual Risk Framework for Internal Auditing in E-Commerce

Managerial Auditing Journal, Vol. 19, No. 4, pp. 556-564, 2004
Posted: 27 Nov 2004
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business

Abstract:

Loading...

Internal Auditing, Electronic Commerce, Business-to-Business Marketing

26.

Assurance and E-Auctions: Are the Existing Business Models Still Relevant?

Managerial Auditing Journal, Vol. 18, No. 4, pp. 292-296
Posted: 27 Nov 2004
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business

Abstract:

Loading...

Information Systems, Auctions, Digital Communications, Electronic Commerce, Security

27.

Auditing & E-Commerce: A Risk Framework

Odette School of Business Working Paper No. 1/2004
Posted: 05 Jan 2004
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business

Abstract:

Loading...

E-Commerce, Risk, Auditing of Systems, Information Systems Auditing, Information Technology, Business Systems

28.

Information Systems (is) Audit Services & Design of Mechanism for the Future E-Commerce

Accounting and Auditing Working Paper No. 001/02
Posted: 23 Apr 2003
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business

Abstract:

Loading...

design of mechanism, information systems auditing, digital commerce, ecommerce, e-business

Other Papers (2)

Total Downloads: 141    Citations: 0
1.

Risk Management, Internal Controls & Organizational Vulnerabilities

Number of pages: 17 Posted: 26 Jul 2005 Last Revised: 03 Dec 2007
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA
University of Windsor - Odette School of Business
Downloads 141

Abstract:

Loading...

Risk management, internal controls, information systems security, secured systems, managerial auditing, organizational vulnerabilities, technology convergence

2.

An Empirical Assessment of a Model of Effective Audit Judgment in an E-Commerce Scenario

Posted: 17 Jul 2006
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA and Mary R. Lind
University of Windsor - Odette School of Business and North Carolina Agricultural and Technical State University - School of Business & Economics

Abstract:

Loading...

E-Commerce Audit Judgment, System & Network Change Management, Information Technology Audit, Confirmatory Factor Analysis