KPMG Professor of Accounting 5708 Oak Lake Trail

Sutton 15

VITA November, 2014

STEVE G. SUTTON

KPMG Professor of Accounting 5708 Oak Lake Trail

Kenneth G. Dixon School of Accounting Oviedo, FL 32765
University of Central Florida (407)971-8375
P.O. Box 161400 Citizen: U.S.A.
Orlando, Florida 32816-1400

407.823.2871

PROFESSIONAL INTERESTS

Teaching interests include: Ethics and professionalism, behavioral research methods, and accounting information systems research.

Research interests include: accounting information systems; information systems assurance; B2B e-commerce risk analysis; integrated management control systems; audit quality; and social/public interest accounting.

AWARDS AND HONORS:

Awarded 2012 Strategic and Emerging Technologies section of the American Accounting Association’s Outstanding Educator Award.

Awarded 2011 [Accounting] Information Systems section of the American Accounting Association’s Outstanding Contribution to the AIS Literature award for the co-authored paper: “The Differential Use and Effect of Knowledge-Based System Explanations in Novice and Expert Judgment Decisions” (w/ V. Arnold, N. Clark, P. Collier, and S.A. Leech).

Awarded 2005 [Accounting] Information Systems section of the American Accounting Association’s Outstanding Contribution to the Literature award for the co-edited AAA monograph: Researching Accounting as an Information Systems Discipline (w/ V. Arnold).

Awarded 2002-2003 Outstanding Researcher Award by the Artificial Intelligence/Expert Systems [Strategic & Emerging Technologies] Section of American Accounting Association.

Awarded 1999 [Accounting] Information Systems Section of the American Accounting Association’s Outstanding Contribution to the Literature award for the co-authored Paper: “The Theory of Technology Dominance: Understanding the Impact of Intelligent Decision Aid’s on Decision-Makers’ Judgments” (w/ V. Arnold).

Awarded 1999-2000 Texas Tech University’s College of Business Administration Research Award (one awarded per year).

Awarded 1999-2000 Tom Abraham Faculty Honoree for Research, which includes a half-time graduate research assistant funded with a Tom Abraham Graduate Fellowship (one award is given each year by the College of Business Administration, Texas Tech University).

Awarded a 1999 ANBAR Electronic Intelligence Citation of Excellence for the co-authored article “Teleological Foundations for the Ethical Implications of Expert Systems Development: Act Versus Rule-Based Reasoning” (w/V. Arnold and T.D. Arnold).

Awarded 1996 [Accounting] Information Systems section of the American Accounting Association’s Outstanding Contribution to the Literature award for the co-authored paper: "An Analysis of Ethical and Epistemological Issues in the Development and Implementation of Audit Expert Systems" (w/ J.R. Byington).

College of Business nominee for the Texas Tech University "Moms and Dads Association's Hemphill-Wells New Professor Excellence in Teaching Award" (award is for a faculty member who has been at Texas Tech for less than four years). College's nominee for both the 1989 and 1990 awards.

ACADEMIC BACKGROUND

Ph.D., School of Accountancy, University of Missouri at Columbia, 1987

Major Fields: Accounting Information Systems

Auditing

Minor Fields: Computer Science

Industrial Engineering

M.Acc., School of Accountancy, University of Missouri at Columbia, 1984

B.S.A., School of Accountancy, University of Missouri at Columbia, 1982

ACADEMIC EXPERIENCE

2005-present KPMG Professor of Accounting, Dixon School of Accounting, University of Central Florida

1998-2010 Editor, International Journal of Accounting Information Systems

2001-2009 Honorary Professorial Fellow in Accounting & Business Information Systems, Department of Accounting & Business Information Systems, University of Melbourne

2001-2005 Professor of Accounting, Department of Accounting, University of Connecticut

1989-98 Editor, Advances in Accounting Information Systems (transformed to the International Journal of Accounting Information Systems)

2000-2001 Myers Endowment for Excellence Chair in Accounting Information Systems and Professor of AIS, College of Business Administration, Oklahoma State University

1998-00 Professor of Accountancy, College of Business Administration, Texas Tech University

1995-98 KPMG Peat Marwick Distinguished Visiting Professor, Bryant College

1996 Visiting Scholar, Department of Accounting & Finance, University of Tasmania (2 weeks in July)

1992-95 Associate Professor of Accountancy, School of Management, Arizona State University.

1991-92 Associate Professor and Alberta Chartered Accountants Fellow, Faculty of Management, University of Calgary

1987-91 Assistant Professor of Accountancy, College of Business Administration, Texas Tech University

1983-87 Teaching Assistant of Accountancy, University of Missouri at Columbia

ACCOUNTING AND SYSTEMS EXPERIENCE

1986-87 Peat Marwick Main & Co. (now KPMG), St. Louis MO (U.S.A.)

Worked part-time as an auditor doing observation work to witness adherence by the client to prescribed control procedures.

1983 Mayer Hoffman McCann, Kansas City MO (U.S.A.)

Worked in the auditing and management consulting services with experience including accounting systems implementation.

GRANT FUNDING

Institute of Management Accountants/Association of Chartered Certified Accountants (IMA/ACCA): “Use of Business Intelligence Systems to Enhance Management Control Systems & Strengthen Enterprise Risk Management,” 2014-2015 (with H. Mahama (Chief PI), V. Arnold, and M. Elbashir), $24,709.

Australian Research Council: “Accelerating Expertise Development Using Knowledge Structures and Expert Systems,” 2008-2014 (with S.A. Leech (Chief PI), V. Arnold, and J. Rose), A$432,000.

Institute of Internal Auditors Research Foundation: “Understanding the Impact of Sarbanes-Oxley 404 Requirements on Small and Medium-Sized Enterprises (SMEs),” 2007-2008 (with V. Arnold and T. Benford), $50,595.

FINRA Investor Education Foundation: “Financial Reporting Simplification: Understanding Investor Decision-Making Behavior and Disclosure Preferences,” 2006-2008 (with V. Arnold and J. Bedard), $324,125.

University of Melbourne, Faculty of Economics and Commerce Seeding Grant: “Decision Technology Research Group,” 2004-2005 (with S.A. Leech(Chief PI), V. Arnold, P.A. Collier, M. Davern, and C. Wilkin), A$180,000.

Australian Research Council: “The Impact of Intelligent Decision Aids on Human Knowledge Acquisition,” 2003-2005 (with V. Arnold, P.A. Collier and S.A. Leech (Chief PI)), A$142,000.

Institute of Internal Auditors Research Foundation: “Electronic Commerce Systems: Control and Risk Analysis,” 2002-2003 (with V. Arnold, D. Khazanchi, C. Hampton), $32,820.

Australian Research Council: “The Impact of Intelligent Decision Aids on Professional Accountants’ Decision Making Processes,” 1999-2001 (with V. Arnold and S.A. Leech (Chief PI), A$53,000.

Auditors’ and Liquidators’ Trust Fund “Identification of Factors That Determine the Use and Reliance on Expert Systems Concerning Insolvency Decisions” 1999 (with V. Arnold, P.A. Collier, and S.A. Leech (Chief PI)) A$2,654.

International Consortium on Governmental Financial Management: "Productivity and Quality Measurement of Internal Service Functions for Governmental Agencies," 1994 (with J.C. Lampe), $1,000.

Institute of Internal Auditors Research Foundation: "Integrated Productivity and Quality Measures for Internal Audit Departments," 1991 (with J.C. Lampe); $18,500.

KPMG Peat Marwick Foundation: Research Opportunities in Auditing grant for "A Collaborative Auditor-Computer Support System for Single Audit Management," 1990 (with R.J. Freeman and D.P. Hale); $38,100.

PUBLICATIONS

Books

Business Processes and Information Technology (w/U.J. Gelinas and J. Fedorowicz) Athens, GA: http://globaltext.terry.uga.edu/books under global text project. Re-released 2009, 524 pp.

Accounting Information Systems 6th ed.. (w/U.J. Gelinas and J.E. Hunton) Cleveland, OH: Southwestern Publishing (ITP). 2005, 637 pages.

Acquiring, Developing, & Implementing Accounting Information Systems. (w/ U.J. Gelinas and J.E. Hunton) Cleveland, OH: Southwestern Publishing (ITP). 2005, 136 pages.

Business Processes and Information Technology (w/U.J. Gelinas and J. Fedorowicz) Cleveland, OH: Southwestern Publishing (ITP). 2004, 524 pages.

Accounting Information Systems 5th ed.. (w/U.J. Gelinas) Cleveland, OH: Southwestern Publishing (ITP). 2002, 682 pages.

Accounting Information Systems 4th ed.. (w/U.J. Gelinas and A. Orem) Cleveland, OH: Southwestern Publishing (ITP). 1999, 967 pages.

Accountants’ Guide to Information Systems (w/U.J. Gelinas) Cleveland, OH: Southwestern Publishing (ITP). 1999, 750 pages.

Monographs & Published Research Reports:

Why Enterprise Risk Management is Vital: Learning from Company Experiences with Sarbanes-Oxley Section 404 Compliance (w/ V. Arnold, T. Benford, and J. Canada). Altamonte Springs, FL: Institute of Internal Auditors Research Foundation. 2009, 24 pages.

Enterprise Risk Management: Identifying Risks in B2B E-Commerce Relationships (w/ V. Arnold, C. Hampton, and D. Khazanchi). Altamonte Springs, FL: Institute of Internal Auditors Research Foundation. 2004, 102 pages.

Researching Accounting as an Information Systems Discipline (ed. w/ V. Arnold). Sarasota, FL: American Accounting Association. 2002, 292 pages.

Behavioral Accounting Research: Foundations and Frontiers (ed. w/ V. Arnold). Sarasota, FL: American Accounting Association. 1997, 309 pages.

Developing Quality Measurement Systems For Internal Auditing Departments (w/ J.C. Lampe). Altamonte Springs, FL: Institute of Internal Auditors Research Foundation, 1994, 107 pages.

Refereed Journals:

2015:

Malaescu, I. and S.G. Sutton. “Reliance of External Auditors on Internal Audit’s Use of Continuous Audit” Journal of Information Systems (forthcoming).

Weisner, M. and S.G. Sutton, “When the World Isn’t Always Flat: The Impact of Psychological Distance on Auditors’ Reliance on Specialists” International Journal of Accounting Information Systems (forthcoming).

2014:

Malaescu, I. and S.G Sutton. 2014. The Effects of Decision Aid Structural Restrictiveness on Cognitive Load, User Confidence, and Reuse Intentions. International Journal of Accounting Information Systems. (forthcoming).

Arnold, V., T. Benford, C. Hampton, and S.G. Sutton. 2014. “Enterprise Risk Management: Re-Conceptualizing the Role of Risk and Trust on Transnational Alliances.” Journal of Information Systems (forthcoming).

Lee, J., M. Elbashier, H. Mahama, and S.G. Sutton. 2014. Enablers of Top Management Team Support for Integrated Management Control Systems Innovation. International Journal of Accounting Information Systems 15: 1-25.

2013:

Lyubimov, A., V. Arnold, and S.G. Sutton. 2013. “Perceptions of Quality, Risk, and Legal Liability Associated with Outsourcing and Offshoring Audit Procedures.” Auditing: A Journal of Practice and Theory 32(2): 97-118.

Elbashir, M., P.A. Collier, S.G. Sutton, M.J. Davern and S.A. Leech. 2013. “Enhancing the Business Value of Business Intelligence: The Role of Shared Knowledge and Assimilation.” Journal of Information Systems 27(2): 87-106.

Sutton, S.G. and V. Arnold. 2013. “Focus Group Methods: Using Interactive and Nominal Groups to Explore Emerging Technology-Driven Phenomena in Accounting and Information Systems.” International Journal of Accounting Information Systems 14(2): 81-88.

Arnold, V., P.A. Collier, S.A. Leech, S.G. Sutton, and A. Vincent. 2013. “INCASE: Simulating Experience to Accelerate Expertise Development by Knowledge Workers.” Intelligent Systems in Accounting Finance and Management 20(1): 1-21..

Chen, J., V. Arnold, and S.G. Sutton. 2013, “Does Web Disclosure of Environmental Information Affect Litigation Awards?” Advances in Accounting Behavioral Research 16: 1-22.

Sutton, S.G., V. Arnold, T.S. Benford and C. Hampton. 2012/13. “Enterprise Risk Management in Supply Chain Environments.” European Financial Review (Dec-Jan): 40-43.

2012:

Arnold, V., J.C. Bedard, J. Phillips, and S.G. Sutton. 2012. “The Impact of Information Tagging in the MD&A on Investor Decision Making: Implications for XBRL.” International Journal of Accounting Information Systems 13(1): 2-20.

Sutton, S.G., Arnold, V., J.C. Bedard, and J. Phillips. “Enhancing and Structuring the MD&A to Aid Investors When Using Interactive Data.” Journal of Information Systems 26 (2): 167-188.

Arnold, V., T. Benford, C. Hampton, and S.G. Sutton. 2012. “Enterprise Risk Management as a Strategic Governance Mechanism in IT-Enabled Transnational Supply Chains.” Journal of Information Systems 26(1): 51-76.

Bedard, J., S.G. Sutton, V. Arnold, and J.R Phillips. 2012. “Another Piece of the ‘Expectations Gap’: What do Investors Know About Auditors’ Involvement with Nonfinancial Information in the 10-K” Contemporary Issues in Auditing 6(1): A17-A30.

2011:

Elbashir, M., P.A. Collier, and S.G. Sutton. “The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems.” The Accounting Review 86(1): 155-184.

Arnold, V., T. Benford, J. Canada and S.G. Sutton. “The Role of Enterprise Risk Management and Organizational Strategic Flexibility in Easing New Regulatory Compliance.” International Journal of Accounting Information Systems 12(3): 171-188.

Arnold, V., J. Bedard, J. Phillips and S.G Sutton. “Do Section 404 Disclosures Affect Investors’ Perceptions of Information System Reliability and Stock Price Predictions?” International Journal of Accounting Information Systems 12(4): 243-258.

Sutton, S.G., J. Reinking, and V. Arnold. “On the use of grounded theory as a basis for research on strategic and emerging technologies in accounting.” Journal of Emerging Technologies in Accounting 8: 45-63.

2010:

Arnold, V., T. Benford, C. Hampton, and S.G. Sutton. “Competing Pressures of Risk and Absorptive Capacity Potential on Commitment and Information Sharing in Global Supply Chains.” European Journal of Information Systems 19: 134-152.

Sutton, S.G. “A Research Discipline with no Boundaries: Reflections on 20 Years of Defining AIS Research.” International Journal of Accounting Information Systems 11(4): 289-296.

Kuhn, J.R. and S.G. Sutton. “Continuous Auditing in ERP System Environments: The Current State and Future Directions.” Journal of Information Systems 24(1): 91-112.

Cullinan, C., S.G. Sutton, and V. Arnold. “Technology Monoculture: ERPs, ‘Techno-process diversity’ and the Threat to the IT Ecosystem.” Advances in Accounting Behavioral Research 13: 13-30.

Sutton, S.G.. “The Fundamental Role of Technology in Accounting: Researching Reality.” Advances in Accounting Behavioral Research 13: 1-11.

Arnold, V., J.C. Bedard, J. Phillips, and S.G. Sutton. Where Do Investors Prefer to Find Nonfinancial Information? Journal of Accountancy (August 23 online: http://www.journalofaccountancy.com/Web/20102682).

Editorials:

·  Sutton, S.G. 2010. “There I Go, Turn the Page” International Journal of Accounting Information Systems 11(4): 285-288.

2009:

Hageman, A.M., V. Arnold, and S.G. Sutton. “Starving the Beast: Using Tax Policy and Governmental Budgeting to Drive Social Policy.” Accounting and the Public Interest 9: 10-38.

Yao, L., S.G. Sutton, and S. Chan. “Wealth Creation from Information Technology Investment Using the EVA®” Journal of Computer Information Systems 50(2): 42-48.

Hageman, A.M., V. Arnold, and S.G. Sutton. “The Use of Impression Management Techniques to Promote ‘Starve the Beast’ Policies.” International Journal of Critical Accounting 1(1/2): 123-143.

Chan, S.H, S.G. Sutton, and L.J. Yao. “The Paradoxical Effects of Feedback and Rewards on Decision Performance.” Advances in Accounting Behavioral Research 12: 109-144.

Canada, J., J.R. Kuhn, Jr., and S.G. Sutton. “The Pervasive Nature of IT Controls: An Examination of Material Weaknesses in IT Controls and Audit Fees.” International Journal of Accounting and Information Management 17(1): 106-119.

Segovia, J., V. Arnold, and S.G. Sutton. “Do Principles- vs. Rules-Based Standards Have a Differential Impact on U.S. Auditors’ Decisions?” Advances in Accounting Behavioral Research 12: 61-84.

2008:

Sutton, S.G., D. Khazanchi, C. Hampton, and V. Arnold. “Risk Analysis in an Extended Enterprise Environment: Identification of Key Risk Factors in B2B E-Commerce Relationships” Journal of the Association for Information Systems 9(3-4) 2008, pp. 153-176.

McCall, H., V. Arnold, and S.G. Sutton. “Use of Knowledge Management Systems and the Impact on Declarative Knowledge Acquisition.” Journal of Information Systems 22(1) 2008, pp. 77-101.

Canada, J., J.R. Kuhn, Jr., and S.G. Sutton. “Accidentally in the Public Interest: The Perfect Storm that Yielded the Sarbanes-Oxley Act.” Critical Perspectives on Accounting 19(7), 2008, pp. 987-1003.