J. Efrim Boritz

University of Waterloo - School of Accounting and Finance

200 University Avenue West

Waterloo, Ontario N2L 3G1 N2L 3G1

Canada

SCHOLARLY PAPERS

53

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CITATIONS
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16

Scholarly Papers (53)

1.

How Does Disclosure of Internal Control Quality Affect Management's Choice of that Quality

CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-09
Number of pages: 49 Posted: 10 Jan 2006
Ping Zhang and J. Efrim Boritz
University of Toronto - Rotman School of Management and University of Waterloo - School of Accounting and Finance
Downloads 991 (21,343)
Citation 1

Abstract:

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Internal control quality, internal control disclosure, management's compensation

Predicting Business Failures in Canada

Number of pages: 35 Posted: 03 Dec 2003
J. Efrim Boritz, Duane B. Kennedy and Jerry Y. Sun
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance and University of Windsor - Odette School of Business
Downloads 989 (21,028)

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Predicting Business Failures in Canada

Canadian Accounting Perspectives, Vol. 6, No. 2, Summer 2007
Posted: 20 Feb 2007
Duane B. Kennedy, J. Efrim Boritz and Jerry Y. Sun
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance and University of Windsor - Odette School of Business

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Business failure models, Bankruptcy prediction, Altman model, Ohlson model

3.

Determinants of the Timeliness of Quarterly Reporting: Evidence from Canadian Firms

Number of pages: 23 Posted: 11 Jan 2006
J. Efrim Boritz and Guoping Liu
University of Waterloo - School of Accounting and Finance and Ryerson University - Ted Rogers School of Business Management
Downloads 780 (30,027)
Citation 1

Abstract:

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quarterly financial statements, interim review engagements

4.

The Quality of Interactive Data: XBRL Versus Compustat, Yahoo Finance, and Google Finance

Number of pages: 54 Posted: 19 Apr 2013 Last Revised: 31 Oct 2014
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 720 (33,500)
Citation 1

Abstract:

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XBRL, Interactive data quality, data aggregators

Auditing XBRL-Related Documents: The Case of United Technologies Corporation

Journal of Information Systems, Forthcoming
Number of pages: 46 Posted: 23 Oct 2008 Last Revised: 07 Jan 2015
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 684 (35,396)
Citation 1

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XBRL, Assurance, Case Study

Assurance on XBRL-Related Documents: The Case of United Technologies Corporation

Journal of Information Systems, Vol. 23, No. 2 (Fall), 2009 pp. 49-78
Posted: 21 Nov 2014 Last Revised: 06 Jan 2015
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems

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XBRL (eXtensible Business Reporting Language), assurance, case study

What Do Auditor's Reports on Internal Control Tell Us About IT Control Weaknesses in Financial Reporting Systems?

CAAA Annual Conference 2010
Number of pages: 54 Posted: 06 Jan 2010 Last Revised: 06 Jan 2015
J. Efrim Boritz, B. Louise Hayes and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Hawaii, Manoa
Downloads 308 (95,220)

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SOX 404, IT control weaknesses, Content analysis, relationship between IT and non-IT control weaknesses

What Do Auditor’s Reports on Internal Control Tell Us About IT Control Weaknesses in Financial Reporting Systems?

CAAA Annual Conference, 2012, AAA Annual Meeting, 2012, AMCIS Annual Meeting, 2012
Number of pages: 40 Posted: 19 Jan 2012 Last Revised: 07 Jan 2015
J. Efrim Boritz, B. Louise Hayes and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Hawaii, Manoa
Downloads 243 (122,410)

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SOX 404, IT control weaknesses, determinants of IT control weakness reporting

SEC's XBRL Voluntary Program on Edgar: The Case for Quality Assurance

Number of pages: 16 Posted: 04 Sep 2008 Last Revised: 26 Jul 2014
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 551 (47,197)
Citation 10

Abstract:

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XBRL, XBRL Voluntary Program on EDGAR, XBRL Quality Assurance Issues

The Sec's XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance

Current Issues in Auditing Vol. 2, Issue 2, 2008 pp. A36-A50
Posted: 21 Nov 2014
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems

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XBRL voluntary program on EDGAR, XBRL quality assurance issues

Voluntary Assurance on Interim Financial Statements and Earnings Quality

(CAAA) 2008 Annual Conference Paper
Number of pages: 46 Posted: 08 Jan 2008
Sati P. Bandyopadhyay, J. Efrim Boritz and Guoping Liu
University of Waterloo, University of Waterloo - School of Accounting and Finance and Ryerson University - Ted Rogers School of Business Management
Downloads 416 (67,071)

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voluntary review, voluntary reporting, interim reporting, accruals

Voluntary Assurance on Interim Financial Statements and Earnings Quality

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 43 Posted: 16 Jan 2014
J. Efrim Boritz and Sati P. Bandyopadhyay
University of Waterloo - School of Accounting and Finance and University of Waterloo
Downloads 135 (208,773)

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Voluntary reviews, Earnings quality, Interim reporting, Signalling

9.

Auditors’ and Specialists’ Views About the Use of Specialists During an Audit

Number of pages: 101 Posted: 09 Jan 2015 Last Revised: 05 Apr 2017
University of Waterloo - School of Accounting and Finance, Saint Mary’s University - Sobey School of Business, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - Accounting
Downloads 498 (54,265)

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specialist, expert, use of specialists in an audit, use of experts in an audit, qualitative study, content analysis, auditing

10.

Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees

Number of pages: 55 Posted: 07 Dec 2016 Last Revised: 19 Sep 2017
He Li, Won Gyun No and J. Efrim Boritz
Rutgers Business School, Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Waterloo - School of Accounting and Finance
Downloads 390 (73,117)

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Cyber incident, Hacking, Cyber risk disclosure, Audit fees

11.

Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?

The Accounting Review. May 2015 (Forthcoming)
Number of pages: 51 Posted: 08 Jan 2008 Last Revised: 06 Jan 2015
J. Efrim Boritz, Natalia Kochetova and Linda A. Robinson
University of Waterloo - School of Accounting and Finance, Saint Mary’s University - Sobey School of Business and University of Waterloo - School of Accounting and Finance
Downloads 357 (81,057)

Abstract:

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fraud, specialist, audit planning, audit procedures

Internet Privacy Research: Framework, Review and Opportunities

Number of pages: 54 Posted: 15 Jun 2006
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 319 (91,532)
Citation 1

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Privacy, Review, E-commerce, Research Opportunities

E-Commerce and Privacy: Exploring What We Know and Opportunities for Future Discovery

Journal of Information Systems, Vol. 25, No. 2 (Fall), 2011
Posted: 21 Nov 2014
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems

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privacy, e-commerce, review, research opportunities

Corporate Reporting Awards and Financial Reporting Quality

Number of pages: 47 Posted: 11 Jan 2010 Last Revised: 14 Nov 2014
Tim Bauer and J. Efrim Boritz
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 238 (125,029)

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reporting awards; financial reporting quality; earnings quality; earnings transparency

Corporate Reporting Awards and Financial Reporting Quality

CAAA Annual Conference 2011
Number of pages: 36 Posted: 18 Jan 2011
Tim Bauer and J. Efrim Boritz
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 25 (496,381)

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14.

IT Control Weaknesses, IT Governance and Firm Performance

(CAAA) 2008 Annual Conference Paper
Number of pages: 39 Posted: 12 Jan 2008 Last Revised: 06 Jan 2015
J. Efrim Boritz and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance and University of Hawaii, Manoa
Downloads 172 (170,134)
Citation 1

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SOX 404, IT control weaknesses, IT governance, financial performance

15.

Business Models and Business Model Descriptions: A Research Synthesis

Number of pages: 35 Posted: 15 Jan 2016
J. Efrim Boritz and Giselle White
University of Waterloo - School of Accounting and Finance and University of Waterloo
Downloads 167 (174,581)

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Business models, business model descriptions, research synthesis

16.

Does the Type of Business Process Representation Affect Auditors’ Ability to Assess Control Risk?

CAAA Annual Conference 2012
Number of pages: 40 Posted: 03 Jan 2012 Last Revised: 31 Oct 2014
J. Efrim Boritz, A. Faye Faye Borthick and Adam Presslee
University of Waterloo - School of Accounting and Finance, Georgia State University and University of Waterloo - School of Accounting and Finance
Downloads 160 (181,000)

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business process diagrams, system documentation, audit documentation methods, risk assessment, BPMN, narrative, self-efficacy

The Effect of Alternative Business Model Representation Techniques on Business and Audit Risk Assessment

Canadian Academic Accounting Association (CAAA) Annual Conference, June 2013
Number of pages: 49 Posted: 06 Dec 2014
J. Efrim Boritz and Kun Huo
University of Waterloo - School of Accounting and Finance and University of Western Ontario - Richard Ivey School of Business
Downloads 94 (272,060)

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Business Model, Business Model Representation, Business Risk Assessment, Audit Risk Assessment, Representation Format, Diagrams vs. Tables vs. Free-form Narrative

Business Models and Audit Risk Assessment: An Investigation of Alternative Information Presentation Techniques

CAAA Annual Conference 2013
Number of pages: 63 Posted: 14 Jan 2013
J. Efrim Boritz and Kun Huo
University of Waterloo - School of Accounting and Finance and University of Western Ontario - Richard Ivey School of Business
Downloads 58 (359,761)

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business models, audit risk, presentation techniques

18.

Business Modeling to Improve Auditor Risk Assessment: An Investigation of Alternative Representations

Journal of Information Systems 2014, Forthcoming, (CAAA) 2008 Annual Conference Paper
Number of pages: 35 Posted: 11 Jan 2008 Last Revised: 06 Jan 2015
Paulo S.C. Alencar, J. Efrim Boritz and Carla Carnaghan
University of Waterloo, University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management
Downloads 125 (221,010)

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Business model representations, audit risk assessment, content analysis

19.

Do Companies' Online Privacy Policy Disclosures Match Customer Needs?

(CAAA) 2008 Annual Conference Paper
Number of pages: 48 Posted: 12 Jan 2008 Last Revised: 24 Apr 2008
Won Gyun No, J. Efrim Boritz and R. P. Sundarraj
Rutgers, The State University of New Jersey - Accounting & Information Systems, University of Waterloo - School of Accounting and Finance and Independent
Downloads 112 (239,668)

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internet privacy, privacy policy disclosure, consumer protection, electronic commerce

20.

How Readable are SOX 404 Reports? An Application of Textual Analysis

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 42 Posted: 15 Jan 2016
J. Efrim Boritz, B. Louise Hayes and Lev Timoshenko
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Calgary - Haskayne School of Business
Downloads 110 (242,744)

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SOX 404 auditor's reports; SOX 404 management's reports; readability; FOG Index; internal control weaknesses

21.

Firm-Specific Characteristics of the SEC's XBRL Voluntary Filing Program Participants

Journal of Information Systems, 2015 (Forthcoming)
Number of pages: 46 Posted: 10 Sep 2014 Last Revised: 13 Jan 2015
J. Efrim Boritz and Lev Timoshenko
University of Waterloo - School of Accounting and Finance and University of Calgary - Haskayne School of Business
Downloads 102 (255,924)

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Voluntary disclosure, early adoption of innovations, XBRL, SEC voluntary filing program, Corporate disclosure technology

22.

How Informative are SOX 404 Reports?

AAA Annual Conference, August 2014
Number of pages: 39 Posted: 16 Jan 2014 Last Revised: 18 Dec 2014
J. Efrim Boritz, B. Louise Hayes and Lev Timoshenko
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Calgary - Haskayne School of Business
Downloads 75 (309,800)

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Informativeness of SOX 404 reports; information technology control weaknesses; internal control weaknesses; content analysis; novice auditors; experienced auditors

23.

How Reliable are the Hurtt Professional Skepticism Scale and the Rotter Interpersonal Trust Scale for Audit Experimental Research?

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 41 Posted: 16 Jan 2018 Last Revised: 29 Mar 2019
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance, Department of Accounting, Monash Business School and Monash University - Department of Accounting
Downloads 63 (340,452)

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Professional Skepticism, Rotter Interpersonal Trust Scale, Hurtt Professional Skepticism Scale, Order Effects

Accounting Students’ Sensitivity to Attributes of Information Integrity

Issues in Accounting Education, Vol. 27, No. 4, 2012
Number of pages: 51 Posted: 01 Nov 2014
Leslie Berger and J. Efrim Boritz
Wilfrid Laurier University - School of Business & Economics and University of Waterloo - School of Accounting and Finance
Downloads 29 (473,813)

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Information Integrity, Accounting Students, Judgment, Judgment Confidence

Accountants' Sensitivity to Dimensions of Information Integrity

CAAA Annual Conference 2009 Paper
Number of pages: 54 Posted: 14 Jan 2009
Leslie Berger and J. Efrim Boritz
Wilfrid Laurier University - School of Business & Economics and University of Waterloo - School of Accounting and Finance
Downloads 12 (578,449)

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Information Integrity, Performance Evaluation, Confidence

25.

Privacy Policy Disclosures of Companies: An Exploratory Study of Country Level and Industry Level Differences

Number of pages: 38 Posted: 13 Jan 2015
J. Efrim Boritz, Won Gyun No and R. P. Sundarraj
University of Waterloo - School of Accounting and Finance, Rutgers, The State University of New Jersey - Accounting & Information Systems and Independent
Downloads 22 (498,426)

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Privacy, privacy policy disclosure, electronic commerce

26.

Classifying Restatements: An Application of Machine Learning and Textual Analytics

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 53 Posted: 16 Jan 2016 Last Revised: 02 May 2019
B. Louise Hayes and J. Efrim Boritz
University of Guelph - Gordon S. Lang School of Business and Economics and University of Waterloo - School of Accounting and Finance
Downloads 7 (585,513)

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restatements, unintentional error, intentional misstatement, textual analysis, machine learning, naïve Bayes, data analytics

27.

Computer-Assisted Functions for Auditing XBRL-Related Documents

Posted: 07 Dec 2014
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems

Abstract:

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XBRL (eXtensible Business Reporting Language), assurance, computer-assisted auditing tools for XBRL

28.

The Effect of Information Presentation Structures on Audit Planning and Review Judgments

Contemporary Accounting Research, 1985, Vol. 1, Issue 2, pp. 193-218
Posted: 06 Dec 2014
J. Efrim Boritz
University of Waterloo - School of Accounting and Finance

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data structures, auditing, business planning, accounting standards, internal auditing, computerized accounting systems

29.

Integrating Computers into the Accounting Curriculum

Issues in Accounting Education, 1986, Vol. 1 Issue 1, pp. 86-101
Posted: 06 Dec 2014
Howard M. Armitage and J. Efrim Boritz
University of Waterloo and University of Waterloo - School of Accounting and Finance

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accounting, computer-assisted instruction, accounting, study and teaching, computers, expert systems, computer literacy

30.

The Effect of Research Method on Audit Planning and Review Judgments

Journal of Accounting Research, 1986, Vol. 24, Issue 2, pp. 335-348
Posted: 06 Dec 2014
J. Efrim Boritz
University of Waterloo - School of Accounting and Finance

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auditors, auditing procedures, audit departments, accounting firms, problem solving, accounting methods, accounts receivable, financial planning, auditing standards

31.

An Experimental Study of the Effects of Elicitation Methods on Review of Preliminary Audit Strategy by External Auditors

Contemporary Accounting Research, Vol. 4, No. 2, p. 392, Spring 1988
Posted: 06 Dec 2014
J. Efrim Boritz, Brian Gaber and William Morley Lemon
University of Waterloo - School of Accounting and Finance, York University - Accounting School of Administrative Studies and University of Waterloo

Abstract:

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auditors, auditing, audit risk, accounting methods, research, decision making, repsonse rates, alternative approaches in education, problem solving, auditing standards judgement

32.

An Expert Systems Approach to Substantive Audit Planning

Expert Systems with Applications, 1991, Vol. 3, pp. 27-49
Posted: 06 Dec 2014
J. Efrim Boritz and Anthony Wensley
University of Waterloo - School of Accounting and Finance and J.L.Rotman School of Management

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audit planning, expert system devlopment, CAPEX

33.

On Combining Evidence from Sub-Populations into a Composite Conclusion

Contemporary Accounting Research, Vol. 10, No. 1, pp. 227-245, Fall 1993, Rotman School of Management Working Paper No. 2531757
Posted: 03 Dec 2014
J. Efrim Boritz, Ping Zhang and S. Aldersley
University of Waterloo - School of Accounting and Finance, University of Toronto - Rotman School of Management and Independent

Abstract:

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audit testing, sub-populations, audit risk, financial statement analysis

34.

Scheduling Internal Audit Activities

Auditing: A Journal of Practice & Theory, Fall 1986, Vol. 6, Issue 1, pp. 1-19
Posted: 02 Dec 2014
J. Efrim Boritz and D. S. Broca
University of Waterloo - School of Accounting and Finance and Independent

Abstract:

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auditing, internal auditing, cost, progress reports, audit departments, management controls, managerial accounting

35.

Structuring the Assessment of Audit Evidence -- An Expert Systems Approach

Auditing: A Journal of Practice & Theory, 1990 Supplement, Vol. 9, pp. 49-87
Posted: 02 Dec 2014
J. Efrim Boritz and Anthony Wensley
University of Waterloo - School of Accounting and Finance and J.L.Rotman School of Management

Abstract:

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financial statements, auditor-client relationships, audit trails, auditing procedures, information theory, guidelines

36.

Discussion of: Expert and Novice Problem-Solving Behavior in Audit Planning

Auditing: A Journal of Practice & Theory, 1992 Supplement, Vol. 11, pp. 21-32
Posted: 02 Dec 2014
J. Efrim Boritz
University of Waterloo - School of Accounting and Finance

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decision making, auditors, auditing, quality assurance

37.

1998 Audit Symposium Panel Discussion on Assurance Services

Auditing: A Journal of Practice & Theory, Vol. 17, Supplement 1998, pp. 131-151
Posted: 02 Dec 2014
J. Efrim Boritz and D. Cockburn
University of Waterloo - School of Accounting and Finance and Independent

Abstract:

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assurance services, compliance auditing, pricing, profit margins

38.

Evaluating Expert Systems with Complex Outputs: The Case of Audit Planning

Auditing: A Journal of Practice & Theory., Fall 1992, Vol. 11 Issue 2, pp. 14-29
Posted: 02 Dec 2014
J. Efrim Boritz and Anthony Wensley
University of Waterloo - School of Accounting and Finance and J.L.Rotman School of Management

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expert systems, auditing

39.

1999 Symposium on is Assurance Panel Discussion on SysTrust

Journal of Information Systems, Vol. 14, No. 1, 2000 Supplement
Posted: 22 Nov 2014
J. Efrim Boritz and John Kearns
University of Waterloo - School of Accounting and Finance and Independent

Abstract:

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IS Assurance, SysTrust, information storage & retrieval systems, quality assurance, information technology, auditing standards, internal auditing

40.

Predicting Corporate Failure Using a Neural Network Approach

International Journal of Intelligent Systems in Accounting, Finance and Management Vol. 4, June, 1995, pp. 95-111
Posted: 22 Nov 2014
J. Efrim Boritz, Duane B. Kennedy and A Albuquerque
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance and Independent

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Optimal Estimation Theory, back-propagation, neural networks, predict bankruptcy filing

41.

Discussion of 'Debiasing Framing Effects in Auditor's Internal Control Judgments and Testing Decisions'

Contemporary Accounting Research, Vol. 14, No. 2, Summer 1997
Posted: 22 Nov 2014
J. Efrim Boritz
University of Waterloo - School of Accounting and Finance

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internal control, debiasing technique, framing bias

42.

Effectiveness of Neural Network Types for Prediction of Business Failure

Expert Systems with Applications, January 1995, Vol. 9, Issue 4, pp. 503-512
Posted: 22 Nov 2014
J. Efrim Boritz and Duane B. Kennedy
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance

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Ohlson's variables, neural networks, logistic regression, Altman's model, business failure prediction

43.

A Content Analysis of Auditors' Reports on it Internal Control Weaknesses: The Comparative Advantages of an Automated Approach to Control Weakness Identification

International Journal of Accounting Information Systems Volume 14, Issue 2, June 2013, Pages 138–163
Posted: 21 Nov 2014
J. Efrim Boritz, B. Louise Hayes and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Hawaii, Manoa

Abstract:

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SOX 404, Information technology control weaknesses, Internal control weaknesses, Content analysis

44.

On the Use of Checklists in Auditing: A Commentary

Current Issues in Auditing Volume 8, Issue 1, 2014: C1-25
Posted: 04 Jun 2014 Last Revised: 31 Oct 2014
J. Efrim Boritz and Lev Timoshenko
University of Waterloo - School of Accounting and Finance and University of Calgary - Haskayne School of Business

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checklists, red flag checklists, decision aids, fraud risk assessment

45.

Executive Team Information System and Financial Reporting Competencies, and Voluntary Adoption of XBRL Reporting

Journal of Information Systems, Forthcoming, CAAA Annual Conference 2013
Posted: 15 Jan 2013 Last Revised: 02 Jan 2017
J. Efrim Boritz, Jap Efendi and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Texas at Arlington and University of Hawaii, Manoa

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voluntary disclosure, Extended Business Reporting Language (XBRL), Information Systems competency, Financial Reporting competency

46.

The Effects of Business Process Representation Type on the Assessment of Business and Control Risk: Diagrams Versus Narratives

Issues in Accounting Education, Vol. 27, No. 4 (Fall) 2012: 895-915
Posted: 15 Dec 2011 Last Revised: 31 Oct 2014
J. Efrim Boritz, A. Faye Faye Borthick and Adam Presslee
University of Waterloo - School of Accounting and Finance, Georgia State University and University of Waterloo - School of Accounting and Finance

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Business process models, business process diagrams, system documentation, audit documentation methods, risk assessment, BPMN, narrative, accuracy, efficiency, self-efficacy

47.

Is Practitioners' Views on Core Concepts of Information Integrity

International Journal of Accounting Information Systems, Vol. 6, No. 4, 2005, pp. 260-279
Posted: 03 May 2005 Last Revised: 21 Feb 2015
J. Efrim Boritz
University of Waterloo - School of Accounting and Finance

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Information Integrity, Data Quality, Data Integrity

48.

Security in Xml-Based Financial Reporting Services on the Internet

Journal of Accounting and Public Policy, Vol. 24, No. 1, 2005, pp.11-36
Posted: 03 May 2005 Last Revised: 15 Nov 2014
Won Gyun No and J. Efrim Boritz
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Waterloo - School of Accounting and Finance

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XBRL, XARL, Security, Information Integrity, Web Services

49.

Assurance Reporting for Xml-Based Information Services: Xarl (Extensible Assurance Reporting Language)

Canadian Accounting Perspectives, Vol. 3, No. 2, 2004
Posted: 03 May 2005
Won Gyun No and J. Efrim Boritz
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Waterloo - School of Accounting and Finance

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Extensible Business Reporting Language (XBRL), Extensible Assurance Reporting Language (XARL), Information Integrity, Web Services

50.

Investigating the Impact of Auditor-Provided Systems Reliability Assurance on Potential Service Recipients

Journal of Information Systems, Vol. 16, pp. 69-88, Supplement 2002
Posted: 26 Apr 2005
James E. Hunton and J. Efrim Boritz
Bentley University - Department of Accountancy and University of Waterloo - School of Accounting and Finance

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Assurance Services, Systems Reliability, SysTrust

51.

The Auditor's Objectivity Under a Negligence Liability System

Auditing: A Journal of Practice & Theory, Vol. 18, pp. 147-164, Supplement 1999
Posted: 26 Apr 2005
Ping Zhang and J. Efrim Boritz
University of Toronto - Rotman School of Management and University of Waterloo - School of Accounting and Finance

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Auditor Litigation, Litigation Costs, Legal Liability

52.

Competency-Based Education and Assessment for the Accounting Profession: A Critical Review

Canadian Accounting Perspectives, Vol. 2, No. 1, Spring 2003
Posted: 21 Jan 2003
Carla Carnaghan and J. Efrim Boritz
University of Lethbridge - Faculty of Management and University of Waterloo - School of Accounting and Finance

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competency, education, accounting, assessment

53.

The Implications of Alternative Litigation Cost Allocation Systems for the Value of Audits

JOURNAL OF ACCOUNTING, AUDITING AND FINANCE, Vol 12, No 4, Fall 1997
Posted: 23 Jul 1997
Ping Zhang and J. Efrim Boritz
University of Toronto - Rotman School of Management and University of Waterloo - School of Accounting and Finance

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