Olin Hall 207
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. (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.
Perols, J., Zimmerman, C., Kortmann, S. On the Relationship between Supplier Integration and Time-to-Market. Journal of Operations Management
Riedl, D., Kaufmann, L., Zimmerman, C., Perols, J. Reducing Uncertainty in Supplier Selection Decisions: Antecedents and Outcomes of Procedural Rationality. Journal of Operations Management
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. Annual International Conference of the Strategic Management Society
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. (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