Johan Perols, Ph.D.

Contact Information

Johan Perols, Ph.D.

Johan Perols, Ph.D.
Associate Professor of Accountancy

Email | jperols@sandiego.edu
Phone | (619) 260-2915
Office | Olin Hall 207

Curriculum Vita

Syllabi

Associate Professor of Accountancy

  • Ph.D. University of South Florida, Accounting and Management Information Systems
  • MBA, University of Colorado, Denver
  • B.S. Colorado Christian University, Accounting and Computer Information Systems

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. Johan 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. 

Johan teaches Accounting Information Systems covering topics such as management fraud, enterprise risk management, business process modeling, and data analysis. Johan 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, Johan worked as a Data Quality and Integrity specialist in the Enterprise Risk Services department of Deloitte & Touche LLP. While at Deloitte, he worked on various data quality services projects and performed IT audits. Johan is a Certified Public Accountant and has also served on the board for the Denver chapter of the ISSA.

Selected Current Research

Conference Proceeding

Kortmann, S.,Perols, J.,Zimmerman, C. (2012). Differentiation or Integration: Which Structural Mechanism Supports Which Type of Ambidexterity?. Annual International Conference of the Strategic Management Society, Prague 2012. Nominated for the

Kortmann, S.,Perols, J.,Zimmerman, C. (2012). Differentiation or Integration? Combining specific antecedents with organizational ambidexterity. Annual Meeting of the Academy of Management, Boston 2012

Perols, J. (2011). The Role of Organizational and Incentive Structures on Product Development Type. Annual International Conference of the Strategic Management Society, Miami 2011

Perols, J.,Murthy, U. (2011). Information Fusion in Continuous Assurance. European Conference on Information Systems

Zimmerman, C.,Kortmann, S.,Perols, J.,Fitza, M. (2011). Exploring the ‘Dynamics’ of Dynamic Capabilities: The Anteceding Role of Communal Culture. Annual Meeting of the Academy of Management

Perols, J. (2010). Inbound or Outbound ‘Open Innovation’? - In search of anteceding capabilities. Pacific Telecommunications Council, Hawaii 2010. Nominated for best paper award

Perols, J. (2010). Inbound or Outbound ‘Open Innovation’? - In search of anteceding capabilities. Annual International Conference of the Strategic Management Society

Perols, J. (2009). Absolute and Relative Rarity in Financial Statement Fraud Detection. American Accounting Association Information Systems Section Mid-Year Meeting

Perols, J.,Lougee, B. (2009). Prior Earnings Management, Forecast Attainment, Unexpected Revenue per Employee and Fraud. Proceedings of the Americation Accounting Association Western Region Annual Meeting

Perols, J.,Chari, K.,Agrawal, M. (2006). Information Market Based Fusion. Proceedings of International Conference on Information Systems

Chari, K.,Perols, J. (2005). An AI-Based Approach for Procurement Fraud Detection. Proceedings of Workshop for Information Technologies and Systems

Perols, J.,Agrawal, M. (2005). Information Fusion and Information Markets in Multi-Agent Systems. Proceedings of Workshop for Information Technologies and Systems

Journal Article, Academic Journal

Perols, J.,Zimmerman, C.,Kortmann, S. (2013). On the Relationship between Supplier Integration and Time-to-Market. Journal of Operations Management, 31 (3), 153-167.

Riedl, D.,Kaufmann, L.,Zimmerman, C.,Perols, J. (2013). Reducing Uncertainty in Supplier Selection Decisions: Antecedents and Outcomes of Procedural Rationality. Journal of Operations Management, 31 (1-2), 24-36.

Perols, J.,Murthy, U. (2012). Information Fusion in Continuous Assurance. Journal of Information Systems, 26 (2), 35-52.

Perols, J. (2011). Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning Algorithms. Auditing: A Journal of Practice & Theory, 30 (2), 19-50. Awarded the 2009 A.

Perols, J.,Lougee, B. (2011). The Relation between Earnings Management and Financial Statement Fraud. Advances in Accounting, 27 (1), 39-53. Awarded the Best P.

Perols, J.,Kaushal, C.,Agrawal, M. (2009). Information Market-Based Decision Fusion. Management Science, 55 (5), 827-842. Awarded the 2009.

Bhattacherjee, A.,Perols, J.,Sanford, C. (2008). Information Technology Continuance: A Theoretical Extension and Empirical Test. Journal of Computer Information Systems, 49 (1), 17-26.