Johan Perols

Johan Perols
Phone: (619) 260-2915
Office: Olin Hall 223

Associate Professor of Accounting

  • PhD, University of South Florida, Accounting and Management Information Systems
  • MBA, University of Colorado, Denver
  • BS, Colorado Christian University, Accounting and Computer Information Systems

Johan Perols is an associate professor of accounting at the University of San Diego School of Busienss. 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 ManagementAuditing: A Journal of Practice & Theory, Journal of Information SystemsAdvances in Accounting and the Journal of Computer Information Systems

Perols teaches accounting information systems covering topics such as management fraud, enterprise risk management, business process modeling and data analysis. 

Prior to entering academics, he worked as a data quality and integrity specialist in the Enterprise Risk Services department of Deloitte & Touche. While at Deloitte, he worked on various data quality services projects and performed IT audits. He is a Certified Public Accountant and has also served on the board for the Denver chapter of the ISSA.


  • Accountancy Professor of the Year Award, 2011
  • Faculty Dual Excellence Award, 2010
  • Accountancy Professor of the Year Award, 2009
  • Design Science Award of the INFORMS Information Systems Society, 2009
  • Best Paper Award, The Western Region AAA Meeting, 2009
  • Outstanding Dissertation Award, The AAA Information System Section, 2008-09

Selected Publications

  • Zhang, Y., Perols, J., Robinson, D., Smith, T. (2018) Earnings management strategies to maintain a string of meeting or beating analyst expectations, Advances in Accounting, 43.
  • Perols, J., Bowen, B., Zimmerman, C. (2017) Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction, The Accounting Review, 92(2), 221-245.
  • 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.
  • View all publications