Johan Perols

Assistant 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

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.