Johan Perols

jperols@sandiego.edu
(619) 260-2915
Olin Hall 207

Office Hours

Monday, Wednesday:
9 to 10:30 a.m.

And by appointment

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 research interests are in financial statement fraud, data mining, and technology adoption and use. His work has been published in the primer business journal Management Science and in the Journal of Computer Information Systems, and has been presented at various conferences, including two leading information systems conferences and the Western Region AAA meeting where his paper won the best paper award. Perols has served as an ad-hoc reviewer for various journals, including Decision Support Systems and Information Technology and Management. He teaches Accounting Information Systems covering topics such as management fraud, enterprise risk management, business process modeling, and data analysis. He was the recipient of the accountancy professor of the year award in 2009.

Prior to entering academics, Perols 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. Perols 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., Kaushal, C., Agrawal, M. (2009). Information Market-Based Decision Fusion. Management Science, 55 (5), 827-842.

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.

Conference Proceeding

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

Perols, J., Uday, M. University of Waterloo Centre for Information Systems Assurance Symposium.