Professor Graham Gal

Graham Gal

Associate Professor of Accounting

Telephone: 413-545-5649


Office: Isenberg 307D


View CV (pdf)




Ph.D., Michigan State University, 1985
B.A., University of Michigan, 1975

Research/Teaching Interests:


Internal controls

Security and continuous reporting systems

Managerial accounting

Database design

Ethical hacking and information systems


Selected Publications:

A Measurement Theory Perspective on Business Measurement, Journal of Emerging Technologies in Accounting, Vol 9 no 2012 with Silvia Romero, Theodore J. Mock, and Miklos A. Vasarhelyi

Information Security Professionals' Perceptions about the Relationship between the Information Security and Internal Audit Functions, forthcoming Journal of Information Systems, with Paul Steinbart, Robyn Rasche, and William Dilla

"Sustainability in Business, Corporate Social Responsibility and Accounting Standards: An Empirical Study", International Journal of Accounting and Information Management, 19:3 pp304-324 with Orhan Akisik.

"The Relationship Between Internal Audit and Information Security: An Exploratory Study," International Journal of Accounting Information Systems, Vol. 13 pp. 228-243 with Paul Steinbart, Robyn Rasche, and William Dilla. Spring 2012

"Query Issues in Continuous Reporting Systems", Journal of Emerging Technologies

"Security Issues in a Continuous Reporting Environment", Information Systems Control Journal

"Monitoring Processes and Internal Control Adequacy", Information Systems Control Journal

"Databases and Internal Controls." In Business Encyclopedia.

"Interface Style and Training Task Difficulty as Determinants of Effective Computer Assisted Knowledge Transfer." Decision Sciences.

"Expert Systems and AI-Based Decision Support in Auditing: Progress and Perspectives," Intelligent Systems in Accounting, Finance, and Management.

"Expertise, Experts, and Expert Systems Development," Expert Systems: Planning, Implementation, Integration.

Academic and Professional Activities:

Member, Information Technology Curriculum Task force, SITEC Center

Member, Association for Computing Machinery

Member, American Accounting Association

Reviewer and Moderator, America Accounting Association Northeast Region

Reviewer, Accounting Review, Journal of Information Systems, Journal of Emerging Technologies



Capstone course with CSL Orientation awarded CITI Funding 2004.

Development of CSL Course awarded CITI funding 2005

Service Learning Implementation grant awarded funding 2005

CITI online course development grant 2002