Efrim Boritz
Professor
Accounting and Finance
University of Waterloo
Canada
Biography
My 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.
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. Security in XML-based financial reporting services on the Internet. Journal of Accounting and Public Policy. 2005 Feb 28;24(1):11-35.
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Boritz JE, Kennedy DB. Predicting corporate failure using a neural network approach. Intelligent Systems in Accounting, Finance and Management. 1995 Jun 1;4(2):95-111.
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Boritz JE, Kennedy DB. Effectiveness of neural network types for prediction of business failure. Expert Systems with Applications. 1995 Jan 1;9(4):503-12.
