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.
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Boritz, J.E., J. Ge, University of Waterloo and K. E. Patterson, WU Vienna University of Economics and Business. Factors Affecting Employees’ Susceptibility to Cyber Attacks. Forthcoming in Journal of Information Systems.
- Boritz, J.E. and Lev M. Timoshenko, University of Calgary. How Do Auditors Assess Key Inputs in a Discounted Cash Flow Model of Goodwill? Forthcoming in Behavioral Research in Accounting.
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Hayes, L., University of Guelph and J.E. Boritz. Classifying Restatements: An Application of Machine Learning and Textual Analysis Journal of Information Systems 35 (3) 2021: 107–131.
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Boritz, J.E., N. Kochetova, St. Mary's University, L. Robinson, University of Waterloo and C. Wong, Wilfrid Laurier University. Auditors’ and Specialists’ Views about the Use of Specialists during an Audit. Behavioral Research in Accounting 32 (2) 2020: 15–40.
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Boritz, J.E., L. Hayes, University of Guelph and L. Timoshenko, University of Calgary. How Understandable are SOX 404 Reports? International Journal of Accounting Information Systems 39 (December) 2020: 1-22.
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He Li, Southwestern University of Finance and Economics, China, Won No, Rutgers University and J.E. Boritz, University of Waterloo. Are External Auditors Concerned about Cyber Incidents? Evidence from Audit Fees. Auditing: A Journal of Practice and Theory 39 (1) 2020: 151-171.
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Boritz, J.E. and Won No, Rutgers University. How Significant are the Differences in Financial Data Provided by Key Data Sources? A Comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance. Journal of Information Systems 34 (3) 2020: 47–75.
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Boritz, J.E., Jap Efendi, University of Sydney and Jee-Hae Lim, University of Waterloo. The Impact of Senior Management Competencies on the Voluntary Adoption of an Innovative Technology. Journal of Information Systems 32 (2) (Summer) 2018: 25–46.
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Boritz, J.E and C. Carnaghan. Competence-based Education and Assessment in the Accounting Profession in Canada and the United States. Chapter 13 in Mulder, M. (Ed.). Competence-based Vocational and Professional Education Bridging the World of Work and Education. Cham: Springer International Publishing Switzerland, 2017.
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Boritz, J.E., L. Hayes and L. Timoshenko. Determinants of the Readability of SOX 404 Reports. Journal of Emerging Technologies in Accounting 13 (2) (Fall) 2016: 145-168.
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Boritz, J.E. and W.G. No. Computer-Assisted Functions for Auditing XBRL-Related Documents. Journal of Emerging Technologies in Accounting 13 (1) (Spring) 2016: 53-83.
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Boritz, J.E and K. Fiolleau. "Educating Accounting Professionals About Ethics and Judgment". In Educating Professionals: Ethics and Judgment in a Changing Learning Environment edited by a committee drawn from CPA Canada and University of Toronto, Toronto: CPA Canada, 2015.
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Boritz, J.E., N. Kochetova-Kozloski and L. Robinson. “Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?” The Accounting Review 90 (3) (May) 2015: 881-915.
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Boritz, J.E. and L. Timoshenko. “Firm-Specific Characteristics of the SEC’s XBRL Voluntary Filing Program” Journal of Information Systems 29 (1) (Spring) 2015: 9-36.
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ICPAO, "CFO Competencies for CPAs" with Louise Hayes, University of Guelph, 2021-2022, $ 17,500.
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CAAA, "CFO Competencies for CPAs" with Louise Hayes, University of Guelph, 2021-2022, $ 8,000.
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CPA Canada, "Assurance Solutions and Services: Current and Future Opportunities," with members of the Assurance and Information Systems Areas in the School of Accountiing and Finance, UW, 2020-2021, $40,000.
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CPA Canada, Internal Audit Competencies for CPAs, with Adam Vitalis and Laura Simeoni, 2020-2021, $30,000.
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CPA Alberta Education Foundation, Knowledge and Skill Requirement for Audits of Fair Values, with Lev Timoshenko, University of Calgary, 2019-2021, $ 20,000.
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Social Science and Humanities Research Council, "The Role of External Valuation Specialists in Determining Fair Values in Corporate Reports", with Lev Timoshenko, University of Calgary, 2016-2019, $103,865.
- Social Science and Humanities Research Council, "Integrated Reporting", with with Leslie Berger and Carolyn McTavish, 2014-2015, $8,000.
- Social Science and Humanities Research Council, "XBRL", with Jee-Hae Lim, 2013-2014, $8,000.
- CAAA/SAP, "The Quality of Interactive (XBRL) Data", with Won No, 2013-2014, $6,700.
- Social Science and Humanities Research Council, "Consequences of Internal Control Weaknesses", with Jee-Hae Lim, 2010-2014, $76,000.
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Member, Task Force on Cyber Security Assurance, American Institute of Certified Public Accountants, 2015-present
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Member, Task Force on Trust Services/Information Integrity, American Institute of Certified Public Accountants, 2008-present
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Member, AAA Notable Contribution to Accounting Literature Committee, 2021-2022
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Member, AAA Publication Committee, 2021-2022
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Member, Assurance Innovation Committee, Canadian Institute of Chartered Professional Accountants, 2016-2020
- Member, Study Group on Information Integrity, Canadian Institute of Chartered Accountants, 2007-2019
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Chair, Nominating Committee for the Director of the Canadian Accounting Hall of Fame, 2019
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Member, IT Competency Map Revision Task Force, Chartered Professional Accountants Canada, 2016-2019
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Member, Task Force on Data Analytics, American Institute of Certified Public Accountants, 2015-2018
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Member, AP Editor Search Committee, Canadian Academic Accounting Association, 2015-2016
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Law firm, Expert in lawsuit involving a company in the financial sector to opine on relevant
governance, internal control and auditing matters, 2020-2021.
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Law firm, Expert in class action certification process involving lawsuit against a company in the cannabis sector to opine on relevant
governance, internal control and reporting matters, 2020-2021.
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Law firm, Expert in class action certification process involving lawsuit against a company in the cannabis sector and its auditor to opine on relevant auditing matters, 2020.
- Law firm, Expert in class action certification process involving lawsuit against a company in the gaming sector to opine on relevant governance, internal control and reporting matters, 2017-2018.
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Ontario Ministry of Training, Colleges and Universities, Postsecondary Education Quality Assessment Board (PEQAB)
– Review of Humber College Institute of Technology and Advanced Learning Honours Bachelor of Commerce (Accounting), 2017.
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Siskinds LLP, Expert in class action lawsuit involving an auditor of a securities dealer to opine on relevant auditing matters, 2015-2017.
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Shared Services Canada, Member of Independent Departmental Audit and Evaluation Committee, 2012-2016.
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University of Toronto, Review of Proposal for Master’s program in Forensic Accounting, 2016.
- Law firm, Expert in class action suit involving a company in the resources sector to opine on relevant accounting and auditing matters, 2015.
Assurance, Information Systems
