J. Efrim Boritz

University of Waterloo — Canada

Business, Management and Accounting · Social Sciences

25h-index2.3kcitations143works0.02yr avg
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Research Topics

Auditing, Earnings Management, Governance(52), Financial Reporting and XBRL(28), Accounting and Organizational Management(15), Financial Reporting and Valuation Research(13), Big Data and Business Intelligence(11)

Publications143 total

Do Differences in CFO Audit Experience Matter to Financial Statement Quality? A Canadian Perspective
SSRN Electronic Journal·2024Open Access
Novice Auditors and Audits of Fair Values: Knowledge and Skill Requirements<sup>*</sup>
Accounting Perspectives·2023Open Access
Enhancing CPA competencies for internal audit roles
International Journal of Auditing·2023· 3 citedOpen Access
Cataloging the Marketplace of Assurance Services
Auditing A Journal of Practice & Theory·2023· 4 cited
AI and the Accounting Profession: Views from Industry and Academia
Journal of Information Systems·2023· 44 cited
<i>Journal of Information Systems</i> Workshop on Data Value Creation: Views from Industry and Academia
Journal of Information Systems·2023· 2 cited
Cataloguing the Marketplace of Assurance Services
SSRN Electronic Journal·2023· 2 citedOpen Access
Annual Editor Report
Journal of Information Systems·2022· 2 cited
Annual Editor Report
Journal of Information Systems·2022
How Do Auditors Assess Key Inputs in a Discounted Cash Flow Model of Goodwill?
Behavioral Research in Accounting·2022· 7 cited
Factors Affecting Employees' Susceptibility to Cyber-Attacks
Journal of Information Systems·2022· 2 cited
<i>JIS</i> Workshop on Robotic Process Automation (RPA) Research: Views from RPA Industry Leaders and AIS Researchers
Journal of Information Systems·2022· 7 cited
JIS Workshop on AI and the Accounting Profession: Views from Industry and Academia
SSRN Electronic Journal·2022Open Access
Factors Affecting Employees’ Susceptibility to Cyber Attacks
SSRN Electronic Journal·2022· 2 citedOpen Access
How Do Auditors Assess Key Inputs in a Discounted Cash Flow Model of Goodwill?
SSRN Electronic Journal·2022· 3 citedOpen Access
Annual Editor Report
Journal of Information Systems·2021
Classifying Restatements: An Application of Machine Learning and Textual Analytics
Journal of Information Systems·2021· 10 cited
How understandable are SOX 404 auditors reports?
International Journal of Accounting Information Systems·2020· 3 cited
Annual Editor Report
Journal of Information Systems·2020
Auditors' and Specialists' Views About the Use of Specialists During an Audit
Behavioral Research in Accounting·2020· 50 cited
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Frequent Co-authors

Won Gyun No(16), Duane B. Kennedy(3), Louise Hayes(3), Jee‐Hae Lim(3), Linda Robinson(3), Lev M. Timoshenko(3), Carla Carnaghan(2), Natalia Kochetova(2), Christopher Wong(2), Fletcher Lu(2), James E. Hunton(2), He Li(1), Augusto de Miranda e Albuquerque(1), Jerry Sun(1), Natalia Kochetova‐Kozloski(1), Theophanis C. Stratopoulos(1), He Li(1), D. Covvey(1), Jee-Hae Lim(1), A. Faye Borthick(1)