Johan Perols

University of San Diego - Department of Accountancy

Associate Professor

223 Olin Hall

5998 Alcalá Park

San Diego, CA

United States

University of San Diego - School of Business Administration

Assistant Professor of Accountancy

5998 Alcala Park

San Diego, CA 92110-2492

United States

  • University of San Diego - Department of Accountancy

  • University of San Diego - School of Business Administration

SCHOLARLY PAPERS

9

DOWNLOADS

425

SSRN CITATIONS

6

CROSSREF CITATIONS

3

Scholarly Papers (9)

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1.

Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction

Number of pages: 53 Posted: 07 Apr 2015 Last Revised: 21 Apr 2016
Johan Perols, Robert M. Bowen, Carsten Zimmermann and Basamba Samba
University of San Diego - Department of Accountancy, Univeristy of San Diego - School of Business, University of San Diego - School of Business Administration and Independent
Downloads 362 (88,398)
Citation 6

Abstract:

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Financial statement fraud, Data analytics, Fraud rarity, Risk assessment, Data rarity, Data imbalance, Undersampling

2.

Earnings Management Strategies to Maintain a String of Meeting or Beating Analyst Expectations

Advances in Accounting, Forthcoming
Number of pages: 39 Posted: 28 Sep 2018 Last Revised: 14 May 2020
Yiyang Zhang, Johan Perols, Dahlia Robinson and Thomas Joseph Smith
Youngstown State University - Lariccia School of Accounting and Finance, University of San Diego - Department of Accountancy, University of South Florida and University of South Florida
Downloads 63 (371,984)

Abstract:

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Meeting or Beating Expectations, Accrual Earnings Management, Real Earnings Management

3.

On the Relationship between Supplier Integration and Time-to-Market

Journal of Operations Management, Forthcoming
Posted: 25 Jan 2013
Johan Perols, Carsten Zimmermann and Sebastian Kortmann
University of San Diego - Department of Accountancy, University of San Diego - School of Business Administration and University of Amsterdam Business School

Abstract:

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Time-to-Market, Supplier Integration, Information Technology Adoption and Assimilation, Internal Exploration Activities, Structural Equation Model

4.

Information Fusion in Continuous Assurance

Journal of Information Systems, Vol. 26, No. 2, 2012
Posted: 25 Jan 2013
Johan Perols and Uday S. Murthy
University of San Diego - Department of Accountancy and University of South Florida - School of Accountancy

Abstract:

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continuous assurance, information fusion, machine learning, artificial intelligence, REA

5.

The Relation between Earnings Management and Financial Statement Fraud

Advances in Accounting, 27(1), 39-53, 2011
Posted: 25 Jan 2013
Johan Perols and Barbara A. Lougee
University of San Diego - Department of Accountancy and University of San Diego School of Business

Abstract:

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Fraud, Earnings management, Analyst forecasts, Unexpected Revenue per Employee

6.

Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning Algorithms

Auditing: A Journal of Practice & Theory, Vol. 30, No. 2, 2011
Posted: 25 Jan 2013
Johan Perols
University of San Diego - Department of Accountancy

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Analytical auditing, Financial statement fraud, Fraud detection, Fraud predictors, Classification algorithms

7.

Information Market-Based Decision Fusion

Management Science, 55(5), 827-842, 2009
Posted: 24 Jan 2013 Last Revised: 28 Jan 2013
Johan Perols, Kaushal Chari and Manish K. Agrawal
University of San Diego - Department of Accountancy, University of South Florida - College of Business Administration and University of South Florida - College of Business Administration

Abstract:

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multi-classifier combination, decision fusion, information markets, software agent

8.

Information Technology Continuance: A Theoretical Extension and Empirical Test

Journal of Computer Information Systems, 49(1), 17-26, 2008
Posted: 24 Jan 2013 Last Revised: 28 Jan 2013
Anol Bhattacherjee, Johan Perols and Clive Sanford
University of South Florida - College of Business Administration, University of San Diego - Department of Accountancy and Aalborg University

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Information technology usage, continuance, expectation-disconfirmation theory, survey research

9.

Reducing Uncertainty in Supplier Selection Decisions: Antecedents and Outcomes of Procedural Rationality

Journal of Operations Management, Forthcoming
Posted: 24 Jan 2013 Last Revised: 28 Jan 2013
Dominik Riedl, Lutz Kaufmann, Carsten Zimmermann and Johan Perols
WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management, University of San Diego - School of Business Administration and University of San Diego - Department of Accountancy

Abstract:

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behavioral operations management, uncertainty, information processing, procedural rationality, supplier selection, structural equation modeling