Johan Perols

Associate Professor of Accountancy
Johan Perols
(619) 260-2915
Office Location
Olin Hall 207
  • PhD, University of South Florida, Accounting and Management Information Systems
  • MBA, University of Colorado, Denver
  • BS, Colorado Christian University, Accounting and Computer Information Systems
Areas of Expertise

Selected Publications

  • Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction, The Accounting Review
  • On the Relationship between Supplier Integration and Time-to-Market, Journal of Operations Management
  • Reducing Uncertainty in Supplier Selection Decisions: Antecedents and Outcomes of Procedural Rationality, Journal of Operations Management
  • Information Fusion in Continuous Assurance, Journal of Information Systems
  • Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning Algorithms, Auditing: A Journal of Practice & Theory


Johan Perols is an assistant professor of accounting at the University of San Diego. His research interests include financial statement and employee fraud detection, data mining and technology adoption and use. Perols has published in Management Science, Journal of Operations Management (forthcoming), Auditing: A Journal of Practice & Theory, Journal of Information Systems (forthcoming), Advances in Accounting and the Journal of Computer Information Systems. His work was awarded the 2009 Design Science Award of the INFORMS Information Systems Society, the AAA Information System Section Outstanding Dissertation Award for 2008/2009 and the 2009 Western Region AAA meeting Best Paper Award. 

Perols teaches accounting information systems covering topics such as management fraud, enterprise risk management, business process modeling and data analysis. Perols was the recipient of the accountancy professor of the year award in 2009 and 2011 and the faculty dual excellence award in 2010.

Prior to entering academics, he worked as a data quality and integrity specialist…


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