This is my web page which provides access to my graduate research at the University of Maryland University College while studying for my Master of Science in Accounting and Information Technology.
Accounting Information Systems
The following research pertains to the fictional company Triple Play where a company's systems are in the process of being updated. The group's final project is here.
The Auditing Process
The following research pertains to an article that provides evidence that a selection-socialization effect is present in the accounting profession. This selection socialization effect results in the hiring proportions of accountants with a certain type of cognitive style, the ST (Sensing/Thinking)cognitive style. There is particular attention to this research because the ST cognitive style is associated with low levels of ethical reasoning. The final document can be viewed here.
The following research pertains to firms that have been attempting to use FWAs (Flexible Work Arrangements) in the last decade for retaining staff through the use of reduced hours arrangements, telecommuting, or non-standard work weeks. In the slower economy using FWAs helps firms achieve needed cost savings by matching personnel with seasonal work fluctuations. FWAs are also more useful to people who would have left the workforce but remain on an FWA in order to provide support for their family in case of spousal job loss. FWAs are also viewed as enhancing the ethics f the public accounting profession. Since men and women view ethics from different perspectives and FWAs can help retain a higher proportion of women in leadership, the ethical decision making in public accounting may be enhanced. The article states that fostering success of FWAs potentially has the benefit of retaining skilled professionals in a cost effective manner and FWAs help employers create an ethical climate that allows for individuals to have a support system in place for successful work and family life balance. The final document is here.
The following research pertains to “Why Management Fraud is Unstoppable” discusses the effectiveness of internal controls
in preventing management fraud (Tipgos, 2002). The article covers the history of internal controls and how management was able to manipulate internal control models throughout history. It covers the internal control implementations the Committee of Sponsoring Organizations has recommended. The thesis of this article is that internal controls are owned by management and cannot prevent management fraud. The article concludes that due to management’s overriding control of internal controls management is the only one that can stop fraud, not internal controls. It also concludes that management must practice the rules set fourth within the organization and be held accountable just as any employee would be. The final document is here.
Accounting and Information Technology
The following research pertains to how Information technology has found it's way into all aspects of our lives. We can see it in our personnel lives and we can see it at work. Cell phones and PCs permeate our personal lives while large computer networks help us do business at work. With all of this information
technology in our personal lives and business lives there are those who would target the information technology for illegal purposes. We all see how fraud impacts information technology in our personal and business lives. The question is does all of this information technology that permeates our lives have a positive or negative impact on fraud. The final document is here.
CIO, Information Technology and Organizational Transformation Change
The following research pertains to discussion on the characteristics needed for today’s CIO (Cheif Information Officer) role, how these characteristics meld together with the characteristics of the hybrid role of the CIO and the feasibility of a completely new role to take the place of the CIO, such as the Chief Strategy Officer. Competencies of the CIO are explored, how the relationship between the CI O and executive team adds value and the importance of the relationship between the CIO and CEO in order to add value to the organization. The abstract view of the CIO as an IT super man is explored, the combination of today’s roles of the IT professional to fill the needs of the future IT driven organization, the direction that CIOs are taking as a result of the demand for hybridization, and the characteristics of a successful hybrid CIO. The role of a Chief Strategy Officer is explored as a replacement for the role of the CIO. The final document is here.
The following research pertains to Lee Bentley Farkas, former chairman of Florida based Taylor, Bean & Whitaker has been indicted on bank fraud and other charges. Taylor Bean was one of the nation’s largest privately held mortgage lending companies and has been under bankruptcy protection for the past year. Farkas and co- conspirators misappropriated more than $400 million from Colonial Bank (their banking institution) and $1.5 billion from a Taylor Bean owned firm to cover operating losses. Farkas has also been charged of trying to defraud the government out of $553 million in Troubled Asset Relief Program funds. The final document is here.
The following research pertains to how poor corporate governance contributed to Sachdeva’s fraud occurring. We can examine the fraud triangle to give us an idea of why Sachdeva was committing this fraud. With that in mind we can contemplate some corporate governance strategies to help improve the deterrence of fraud. We can then look at some fraud mitigation strategies. The final document is here.
The following research pertains to various topics included in general capital assets and capital projects as well as general long term liabilities and debt service. A general overview of the topic is presented followed by discussion of GASB (Governmental Accounting Standards Board) 34 and it’s application to capital assets. A discussion of GASB 42 and impairment follows. The discussion is closed with GASB 51 and intangible assets. The final document is here.
Information Systems Management and Integration
The following research pertains to “Implications of Web Assurance Services on E-Commerce” and discusses how consumers are not completely comfortable with transacting business on the Internet (Runyan, Smith, Smith, 2008). The article discusses how consumers value web assurance services. The article identifies various web assurance seals and their function. The study is based on the Assurance Gaps Model, which describes expectation gaps the consumers have about the benefits the web assurance seals offer and what they expect the web assurance seals are offering. In the study e-commerce consumers are classified into
older consumers and younger consumers. I think that it is interesting that consumer trust and confidence can be enhanced by web assurance seals. With the power the Internet offers to purchase a product and have it delivered to your doorstep, complete banking instantaneously without leaving your house and the fantastic convenience of having your desires quenched immediately one could think, who cares if the site offers assurance, I want it now! With the saturation of consumers by various marketing strategies one could think that consumers look directly past assurance as they drool over the products they desire. With the fact that one is not paying attention to assurances in mind, the considerations of it enhancing consumer trust and confidence is moot. However, not all consumers are influenced this way, even those that are probably overcome by their immediate impulse to buy. The conclusion that all consumers value web assurance services is a powerful statement. However, the article presents research to support this statement. The final document is here.
The following research pertains to Shakelford, Shaviro and Slemrod discussing the causes of the latest economic disaster. They discuss that the cause of the latest disaster was a credit boom and housing bubble. They said that a number of financial firms placed bets against a decline in the housing market (2010, pp. 783). Their bets against the housing market were so large that when the housing market failed it led to the organizations becoming insolvent. This had effects on the economies throughout the world. The question proposed in this article review is if income tax systems helped cause the failure of the financial markets. The final document is here.
Systems Analysis and Design
The following research pertains to three mainstream information system development methods. SDLC (Systems Development Life Cycle), the Agile development method, and the object - oriented method of design. The question applied to this research is if one of the models stands out as truly the best or does each model have its own advantages for certain situations. The final document is here.
Computer Security, Hardware Assurance, Software Assurance and Security Management
The following research pertains to the point in the section Shift to a “Cloud First” policy that current systems that the government is using have become antiquated compared to the performance of cloud systems. As in the example that the 25 point implementation provided with cash for clunkers, the government will be able to provide much more agile services to its users if a cloud is implemented. Not only will this implementation make government systems more agile, but it will make them more economical and faster. More economical systems will be available because cloud computing offers a pay as you go approach. This allows systems to be scaled up or scaled down according to consumer demand. Not only is this useful for economy of the system but it also makes the system faster. By being able to scale a system up and down with demand quickly it also offers the elimination of long procurement and certification processes as well as a wonderful selection of alternatives to be implemented with the new system. Along with wonderful innovation comes security challenges. At this time the cloud is not perfect and needs improvements and security is one of the gaping holes that can be seen in cloud computing. The final document is here.