Efrim Boritz
Professor
Accounting and Finance
University of Waterloo
Canada
Biography
Prof/Dr. Efrim Boritz, completed his PhD in University of Minnesota He is working as a Professor in University of Waterloo. His work involves investigating areas of professional practice in external auditing and internal auditing which rely on the exercise of professional judgment. My research aims at identifying factors affecting judgment processes and systematic determinants of judgment quality. I am particularly interested in judgement enhancement through decision aids and decision support systems. He is serving as Editor-in-Chief, Managerial Auditing Journal (Emerald), 2016-2018, Associate Editor, Journal of Emerging Technologies in Accounting, 2014-present, Editor-in-Chief, Accounting Perspectives, 2006-2010. He is a member, AP Editor Search Committee, Canadian Academic Accounting Association, 2015-2016 and Task Force on Data Analytics, American Institute of Certified Public Accountants, 2015-present.
Research Interest
"Information Systems Audit and Control Association, International Federation of Accountants, Auditing Practices, Auditing Techniques, Fiscal Auditing, Key Concepts of Managerial Accounting, Future of Accounting Information Systems Research, Ethics and Positive Accounting Theory"
Publications
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Boritz JE, No WG. Computer-Assisted Functions for Auditing XBRL-Related Documents. Journal of Emerging Technologies in Accounting. 2016 Mar;13(1):53-83.
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Boritz JE, Hayes L, Timoshenko LM. Determinants of the Readability of SOX 404 Reports. Journal of Emerging Technologies in Accounting. 2016 Sep;13(2):145-68.
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Boritz JE, Carnaghan C. Competence-based Education and Assessment in the Accounting Profession in Canada and the USA. InCompetence-based Vocational and Professional Education 2017 (pp. 273-296). Springer International Publishing.
