Jagdish Pathak


Office: Odette Building, Room 411
Phone: 519-253-3000, ext 3131

1995  PhD (Accounting & Management Information Systems), University of Goa
1980 MComm in Economic Administration and Financial Management, University of Rajasthan
1977 BComm (Advanced Costing and Quantitative Methods), University of Rajasthan
1985 PGDCA, TTTI, Calcutta, Programming and Programming Methodology
2010 CGA, Certified General Accountant-Canada

Prior experience includes teaching, training, research, and consulting in mostly public and federal organizations and Universities including, Government of India, Government of Goa, University of Rajasthan, University of Delhi, University of Goa, Goa Institute of Management Studies, Indian Institute of Planning and Management, New Delhi, and the Government of Sikkim.
I also hold Honorary Visiting positions of Research Professor in the Universities of Germany (NORDAKADEMIE-Hochschule der Wirtschaft) and France (ESC, Rennes & the University of Rennes I), and Internal Systems Control Consultant with the PCCIIP- Dept. of Homeland Security, USA; and, Training Division (H.Ed) World Bank, Washington.

Research Interests:
1. Information Technology Assurance, Governance, and Control
2. Internal Controls, Enterprise Risk Management Systems
3. Corporate Governance and Auditor Independence
4. E-Commerce Auditing

Teaching Experience:
04-70-360 Auditing-1
04-70-460 Auditing-2
04-70-462 EDP Auditing

Journal Publications:
1. Does Investor Protection Regime Affect the Effectiveness of Outside Directorship on
The Board? Evidences on International Harmonization of Corporate Governance
Processes” Journal of Multinational Financial Management, Elsevier, (in press),
2012, (with Jerry Sun), online article available with publisher’s site.
2. “Is it IFRS Adoption or Convergence to IFRS that Matters-A Note ” The
International Journal of   Accounting, (special issue), 2013 (in press)
3. "eXtensible Business Reporting Language (XBRL): Potential of Research in XBRL as
A Social Artifact- A Note " International Journal of Enterprise Information Systems,
2013 (in press).
4. Cost Study of Information Technology Use in Supply Chain using Integer Programming, International Journal of Strategic Decision Science (An Official Publication of the Information Resources Management Association- USA) (with Navneet Vidyarthi) Volume 2, Issue 1. 2011. 19 pages
5. An E-Business Audit Service Model in the B2B Context, Information Systems
Management, Spring, vol 27, no 2, 2010, (co-authored with Mary Lind), pp. 146-155.
6. On   Measuring   the   Criticality   of   Various   Variables   and   Processes   in   the Organizational    Information    Systems:    Proposed    Methodological    Procedures, Informatica Economica, Vol 14 No 2, 2010, with Hussein, Abdul, Ahmed, Ejaz & Ram Sriram.
7. E-Commerce  Audit  Judgment  Expertise:  Does  Expertise  in  Systems  Change Management  and  Information  Technology  Auditing  Mediate  E-Commerce  Audit Judgment Expertise? Informatica Economica, Vol 14 No 1, 2010, pp. 5-20 (special issue on Informatics Audit) with Mary Lind & M. Abdolamohammadi.
8. Audit Resource Planning Success in B2B E-Commerce: Development and Testing of a
Measurement  Scale,  Information  Systems  Management,  Taylor  &  Francis, Special Issue on Accounting Information Systems, 2008, (with Amelia Baldwin), Vol 25, pp 230-243.
9. Liability of Auditors: A Growing Concern (Lead authored with P. Pelekis), ICFAI Journal of Audit Practice, Vol 5, Issue 1, 2008
10. What E-Commerce Audit Planners Should Remember: The Top-10 Global CSFs for B-to-B  Audit   (with  Abdul  Hussein  and  Ejaz  Ahmad,  (Online),   Information Systems Control Journal, 2008
11. Financial Frauds: Causes, Consequences, and Accounting Profession's Role (Lead authored with A. Wells), Forthcoming in ICFAI Journal of Audit Practice, Vol. 4, Issue 4, 2007
12. General Theory of Cost Minimization Strategies of Continuous Audit of Databases; Journal  Of  Accounting  And  Public  Policy  (lead  authored  with  Severien Nkrunzizza & Ejaz Ahmed), Vol 26, Issue 5, 2007.
13. Integrated Information Systems, SAS-94 & Auditors , with Mary Lind in Journal of Corporate Accounting & Finance, Wiley), 2007
14. E-Commerce Information Systems: Auditing and Control Issues, (with Tim Roberts), Internal Auditing Journal, Thompson/RIA, May/June, 2007, pp. 31-38.
15. Risk Management, Internal Controls & Organizational Vulnerabilities, (SPECIAL ISSUE EDITORIAL), Managerial Auditing Journal, EMERALD (UK), 2005,
16. A  Fuzzy-based  Algorithm  for  Auditors  to  Detect  Element  of  Fraud  in  Settled Insurance Claims, Managerial Auditing  Journal, EMERALD (UK), 2005, Co- authored with Navneet & Scott Summers.
17. Minimizing   the   Cost   of   Continuous   Assurance   of   Databases, Journal Of    Accounting  And  Public  Policy,  Vol  24,  No.  1,  2005,  Co-authored  with  Ben Chaouch & Ram Sriram.
18. Information   Technology   Auditing   &   Cyber   Commerce:   A   Risk   Perspective, Information Systems Control Journal, ISACA (USA), 2004, Vol. 6 Nov/Dec.
19. Audit Risk, Complex Technology & Auditing Processes, ICFAI Journal of Audit Practice , Institute of Certified Financial Analysts of India, Hyderabad, India & The Society  of  Certified  Public  Accountants,  India,  2004,  Vol  1,  No  1;  pp.27-35, REPRINTED FROM EDPACS
20. A Conceptual Risk Framework for Internal Auditing in e-Commerce, Managerial Auditing Journal, EMERALD (UK), 2004, Vol 19 No 4 (June)
21. IT Audit & Electronic Funds Transfers, Internal Auditing Journal, Thompson/RIA Press, NY, USA, 2003, Vol 18, No 5, pp.28-37.
22. A Model of Audit Engagement Planning for e-Commerce, International Journal Of Auditing, (theme issue on e-Commerce auditing), Blackwell, 2003, July,
23. Assurance  and  e-Auction:  Are  the  Existing  Business  Models  Still  Relevant? Managerial Auditing  Journal, EMERALD-UK, 2003, Vol 18, No 4, This Paper was  rated by Emerald Management Review Service (formerly ANBAR) as a three star paper for its research contribution, the highest ranking given to any paper.
24. Internal    Audit    and    e-Commerce    Controls,    Internal   Auditing   Journal Thompson/RIA Press, NY, USA, 2003, Vol 18, No 2
25. Are E-mails Boon or Bane for the Organizations? Information Systems Control Journal,  Information  Systems  Audit  &  Control  Association  (ISACA),  (USA), 2000,Issue 1; pp27-29, This paper has been cited as recommended readings in the Text  book, Core Concepts of Information Technology Auditing by James Hunton, Stephanie  M Bryant & Nancy Bagranoff (2004), published by John Wiley & Sons, USA [ISBN:0-471-22293-3 (US Edition) & 0-471-45181-9 (International Edition)]
26. Management Of MIS-A Challenge to Management Accounting Sphere, RESEARCH BULLETIN OF ICWAI, Institute of Cost & Works Accountants of India (ICWAI), Calcutta, 1991, VOL. X, No. 1&2, pp.23-27
27. Goal-Oriented Programme Efficiency Test In Operational EDP Audit-A Markovian Experiment,  RESEARCH  BULLETIN  OF  ICWAI,  Institute  of  Cost  &  Works Accountants of India (ICWAI), Calcutta, 1988, VOL.VIII , No. 1&2; pp.9-17

Working Papers:
Why Do Enterprise Risk Management System Fail? Evidence from Case Study of AIG (with coauthors from US and Scotland, UK)

Grants, Awards & Honours:
1. Elected International Member-at-Large in the American Accounting Association, National Executive Council for two years from August, 2011.
2. Social Science and Humanities Research Council, Canada awarded $24000 for a year on my joint research project INVESTOR PROTECTION & EFFECTIVENESS OF AUDIT COMMITTEES in 2010 (jointly with Dr. Jerry Sun)
3. 2008-9, Chairman, Outstanding Dissertation Award Committee, American Accounting Association, (Information Systems Section).
4. 2008-9,  Chairman,  Research  Committee,  American  Accounting Association (Artificial Intelligence and Emerging Technology Section)
5. 2009 Annual Meeting Coordinator, Strategic & Emerging Technology Section (formerly Artificial Intelligence and Emerging Technology Section), American Accounting Association.
6. Nominated for Most outstanding scholar of AI/ET section, AAA in 2008.
7. Nominated for Most outstanding scholar of SET section, AAA in 2009.
8. 2007 Odette Award for Research Excellence awarded for continuous research productivity in Faculty of Business Administration, University of Windsor. Ontario, Canada.
9. Nominated for Annual Research Award of Faculty Research Recognition, by the University of Windsor by Odette School of Business for 2004 Award.
10. University of Windsor Research recognition Award in 2005 for publishing a monograph and obtaining two external grants.
11. Odette New Faculty Research Achievement Award, 2002-3.  (Awarded  on October 30, 2003)
12. Vice President’s Competitive Travel Grant in 2002 & 2004 for presenting paper in Hong Kong & Orlando.
13. Invited  as  GUEST  EDITOR  of  a  special  issue  of  MANAGERIAL AUDITING JOURNAL on Complex Integrated Accounting Systems & Auditing.
14. Invited as GUEST EDITOR of THE CPA JOURNAL published by the New York State Society of CPAs (NYSSCPA) New York for March-April, 2003 issue. The guest editorial                 is                  available                 online                 also                  at .
15. Publisher’s Research Support Grant (US$500) received from Auerbach Publishers,USA  (A  Taylor  &  Francis  Group  Imprint)  for  the  publication  of  my  research monograph-cum-Reference  Book  titled:  IT  Auditing  &  Complex  Technology:  A Strategic Planning Perspective.
16. Springer-Verlag, An International Publisher from Germany has granted Publisher's Grant (Euro 750) for completing manuscript to be published as a Reference book, a compilation  of  ten  scholarly  essays  titled:  Information  Technology  Auditing:  An Evolving Agenda.
17. I was invited to be the expert reviewer of the report prepared by the American Institute   of   Certified   Public   Accountants/The  Institute   of   Internal   Auditors (US)/National  Institute  of  Directors  (USA)  for  the  Presidential  Commission  of Critical Information Infrastructure Protection in  United States. This report was submitted to the then President of USA, Bill Clinton, in March 2000. I was also invited to be a part of the presentation. The Title of the Report: Information Security Management and Assurance: A Call to Action for Corporate Governance. This Report is available on the website of AICPA and the IIA in USA.
18. Social  Science  Research  Council  of  India  (1989):  Short  term  research  grant (University of Goa)