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Graham Gal

Associate Professor



PhD, Michigan State University, 1985
BA in Economics, University of Michigan, 1976

Professional Experience

Chair Outreach Committee, Accounting Blockchain Coalition, 2019-Present
Co-Chair of Internal Control Working Group, Accounting Blockchain Coalition, 2018-2019
RSA Securities, 2005

Academic Appointments

Associate Professor of Accounting, University of Massachusetts Amherst, 7/1992-Present
Assistant Professor of Accounting and Information Systems, University of Massachusetts, 9/1985-7/1992
Visiting Professor, Istanbul University, 2015

Recent Honors / Awards

Visiting Scholar Chuo University Tokyo, Japan, 2014
Keynote Speaker Dialectical Accounting Symposium Zigana, Turkey, 2014
Keynote Speaker MODAV Istanbul, Turkey, 2013

Research Interests

Business Ontologies
Continuous Auditing
Continuous Reporting
Information Security
Sustainability and Financial Performance

Teaching Interests

  • IT Audit and Security
  • Accounting Information Systems
  • Systems Analysis and Design
  • Sustainability Reporting
  • XBRL tagging

Selected Publications

Integrated Reports, External Assurance and Financial Performance: An Empirical Analysis on North American Firms” forthcoming in Sustainability Accounting, Management and Policy Journal 2019 (11)2 317-350 with Orhan Akisik.

"Budget Preparers Perceptions and Performance Based Budgeting Implementation: The Case of Iranian Public Universities and Research Institutes" Journal of Public Budgeting, Accounting & Financial Management, 201931(1) 137-156 with Farzaneh Jalali Aliabadi and Bita Mashayekhi.

“The Influence of a Good Relationship between the Internal Audit and Information Security Functions on Information Security Outcomes,” Accounting, Organizations, and Society 2018, 71(1), 15-29 with Paul J. Steinbart, Robyn Raschke, and William Dilla.

“The Role of Accounting and Professional Associations in IT Security Auditing: An AMCIS Panel Report,” Communications of the Association for Information Systems 2018, 43(1), 482-493 with Thomas F. Stafford, Robin Poston, Robert E. Crossler, Randi Jiang and Robin Lyons.