Graham Gal
Associate Professor
Dr. Gal has been a member of Isenberg's Department of Accounting for 40 years. He has taught courses in Accounting Information Systems. Computer Security, and Systems Analysis and Design. In addition, he has served on honors committees that have examined the issues surrounding the deployment of XBRL, the use of LLMs in accounting, and the impact of PCAOB and the SEC on Audit Quality. He has also served on dissertation committees in Computer Science and as an outside member for Computer Science dissertations at Universities in the US and Europe. Additionally, Dr. Gal has served on the editorial board of Accounting Information Systems and Management Information Systems.
Education
Professional Experience
Academic Appointments
Recent Honors / Awards
Research Interests
Teaching Interests
- Accounting Information Systems
- Systems Analysis and Design
- Database Management
Selected Publications
Does Customers’ Support Provide Value for Socially Responsible Firms?” Sustainability, 2026, with Orhan Akisik.
“Financial Globalization, Global Accounting Standards, and Economic Growth,” International Review of Economics and Finance, October 2025, with Orhan Akisik and Silvia Triani.
“IFRS, Financial Development and Income Inequality: An Empirical Study Using Mediation Analysis”, Economic Systems, 2023 47(2), with Orhan Akisik.
The REA Accounting Model as an Accounting and Economic Ontology. Research monograph American Accounting Association: Sarasota, 2022, with William E. McCarthy and Guido L. Geerts.
“Metaphysics of Internal Controls.” In H. Weigand, T. Prince Sales, & P. Johanesson (Eds.), Proceedings of the 16th International Workshop on Value Modelling and Business Ontologies (VMBO 2022), held in conjunction with the 34th International Conference on Advanced Information Systems Engineering (CAiSE 2022), June 06–10, 2022, Leuven, Belgium (CEUR Workshop Proceedings; Vol. 3155).
“Inferences: Derivatives and Integrals.” In H. Weigand, T. Prince Sales, & P. Johanesson (Eds.), Proceedings of the 16th International Workshop on Value Modelling and Business Ontologies (VMBO 2022), held in conjunction with the 34th International Conference on Advanced Information Systems Engineering (CAiSE 2022), June 06–10, 2022, Leuven, Belgium (CEUR Workshop Proceedings; Vol. 3155).
“The External Financial Statement Audit Process and Blockchain Technology, TIDE Academic Research, 2021 3(1), 103-140, with Matthew Sherwood.
“A Case Study in the Implementation of a Continuous Monitoring System,” Journal of Emerging Technologies in Accounting, 2021,18(1), 17-25 with Durmuș Acar, Mahmut Sami Ӧztȕrk, and Hayrettin Usul.
“Ontology-Driven Audit Using the REA Ontology”, in Lecture Notes in Business Information Processing, Advanced Information Systems Engineering Workshops, CAiSE 2021, 109-120, Polyvyanyy, A & Rinderle-MA, S. (eds) with Marie Snoeck and Wim Laurier.