Uday S. Murthy

 

School of Accountancy

College of Business Administration

University of South Florida

4202 E. Fowler Avenue, BSN 3403

Tampa FL 33620-5500

Voice:  813.974.6523   Fax:  813.974.6528

Email:  umurthy@coba.usf.edu

 

 

CURRENT POSITION

 

Professor & Quinn Eminent Scholar of Accounting Information Systems

School of Accountancy, University of South Florida

 

 

RESEARCH INTERESTS

 

Effects of information technology on accounting: data modeling and design methodologies for accounting information systems, auditing computer-based systems, expert systems and decision support systems in accounting and auditing.

 

 

EDUCATION

 

Doctor of Philosophy, August 1989

Indiana University, Bloomington IN

 

Master of Business Administration, 1985

Drexel University, Philadelphia PA

 

Bachelor of Commerce, 1981

University of Poona, India

 

 

TEACHING EXPERIENCE

 

Professor, School of Accountancy, College of Business Administration, University of South Florida (August 2002—present)

 

Associate Professor, Department of Accounting, Mays College of Business, Texas A&M University (September 1995—July 2002).

 

Assistant Professor, Department of Accounting, Mays College of Business, Texas A&M University (September 1989—August 1995).

 

Associate Instructor, Department of Accounting, School of Business, Indiana University (September 1985—August 1988).

 

Teaching Assistant, Department of Accounting, College of Business and Administration, Drexel University (September 1983—August 1985).

 

 

PROFESSIONAL QUALIFICATION

 

Chartered Accountant, 1983

Institute of Chartered Accountants of India

 

 

PROFESSIONAL EXPERIENCE

 

Junior Officer, Price Waterhouse, Bombay, India (February 1983—August 1983).

 

Industrial Trainee, Internal Audit Department, Sandvik Asia Ltd., Pune, India (July 1981—July 1982).

 

Audit Assistant, Kirtane & Pandit, Chartered Accountants, Pune, India (July 1979—July 1981).

 

 

REFEREED PUBLICATIONS

 

Wolfe, C.J. and Murthy, U.S. “Negotiation Support Systems in Budget Negotiations: An Experimental Analysis,” with Christopher J. Wolfe, forthcoming in Journal of Management Information Systems.

 

Murthy, U.S. (2004). An Analysis of the Effects of Continuous Monitoring Controls on Ecommerce System Performance, Journal of Information Systems, Fall, 18(2): 29-47.

 

Kerr, D.S. and Murthy, U.S. (2004). Divergent and Convergent Idea Generation in Teams: A Comparison of Computer-Mediated and Face-to-Face Communication, Group Decision and Negotiation, July, 13(4) 381-399.

Murthy, U.S. and Groomer, S.M. (2004). A Continuous Auditing Web Services (CAWS) Model for XML-based Accounting Systems, International Journal of Accounting Information Systems,  5: 139-163.  (Presented at the Information Systems Assurance Symposium, Toronto, Canada, October 31, 2003.)

Murthy, U.S. and Groomer, S.M. (2004). Reply to the discussions of ‘A Continuous Auditing Web Services (CAWS) Model for XML-based Accounting Systems’, International Journal of Accounting Information Systems, 5: 175-181.

Murthy, U.S. and Kerr, D.S. (2004). Comparing Audit Team Effectiveness via Alternative Modes of Computer-Mediated Communication, Auditing: A Journal of Practice & Theory, March, 23(1): 141-152.

 

Groomer, S.M. and Murthy, U.S. (2003). Monitoring High-Volume On-line Transaction Processing Systems Using a Continuous Sampling Approach, International Journal of Auditing, Spring, 7: 3-19.

 

Murthy, U.S. and Kerr, D.S. (2003). Decision Making Performance of Interacting Groups: An Experimental Investigation of the Effects of Task Type and Communication Mode, Information & Management, May, 40(5): 351-360.

 

Murthy, U.S. (2002). Group Support Systems Research in Accounting: A Theory-Based Framework and Directions for Future Research, In Information Systems Research Monograph, Arnold V. and Sutton S. (Eds), American Accounting Association.

 

Wiggins, C.E. and Murthy, U.S. (1998). Audit Implications of Future Database Systems, Internal Auditing, Jan/Feb 13(3): 8-18.

 

Groomer, S.M. and Murthy, U.S. (1996). An Empirical Analysis of the Accounting Information Systems Course, Journal of Information Systems, Fall, 10(2): 103-127.

 

Karan, V., Kerr, D.S. Murthy, U.S., and Vinze, A.S., (1996). Information Technology Support for Collaborative Decision Making in Auditing: An Experimental Investigation, Decision Support Systems, 16(3): 181-194.

 

Karan, V., Vinze, A.S., and Murthy, U.S. (1995). Assessing the Suitability of Judgmental Auditing Tasks for Expert Systems Development: An Empirical Approach, Expert Systems with Applications: An International Journal, 9(4): 441-455.

 

Bharadwaj, A., Karan, V., Mahapatra, R.K., Murthy, U.S., and Vinze, A.S. (1994). APX:  An Integrated Knowledge Based System to Support Audit Planning, International Journal of Intelligent Systems in Accounting, Finance, and Management, 3(3): 149-164.

 

Kerr, D.S. and Murthy, U.S. (1994). Group Decision Support Systems and Cooperative Learning in Auditing: An Experimental Investigation, Journal of Information Systems, Fall, 8(2): 85-96.

 

Murthy, U.S. (1994). An Empirical Analysis of Risk Assessments and Computer Audit Strategy Under Varying Conditions of Application Stability, Advances in Accounting Information Systems, 3: 101-135.

 

Murthy, U.S. and Wiggins, C.E. (1993). Object-Oriented Modeling Approaches for Designing Accounting Information Systems, Journal of Information Systems, Fall, 7(2): 97-111.

 

Murthy, U.S. and Swanson, J.A. (1992). Integrating Expert Systems and Database Technologies:  An Intelligent Decision Support System For Investigating Cost Variances, Journal of Information Systems, Fall, 6(2): 18-40.

 

Groomer, S.M. and Murthy, U.S. (1992). Assessments of Control Risk for Computer-Based Systems, Internal Auditing, Winter, 7(3): 27-37.

 

Vinze, A.S., Karan, V., and Murthy, U.S. (1991). A Generalizable Knowledge-Based Framework for Audit Planning Expert Systems, Journal of Information Systems, Fall, 5(2): 78-91.

 

Groomer, S.M. and Murthy, U.S. (1989). Continuous Auditing of Database Applications: An Embedded Audit Module Approach, Journal of Information Systems, Spring, 3(2): 53-69.

 

 

REFEREED CONFERENCE PROCEEDINGS

 

Murthy, U.S. and Wiggins, C.E. (2004) OOREA: An Object-Oriented Resources, Events, and Agents Model for Enterprise Systems Design, Proceedings of the International Conference on Information Systems, December 12-15, 2004.

 

Murthy, U.S. (2004). Individual Differences and the Use of Collaborative Technologies in Education: An Empirical Investigation, Proceedings of the 37th Hawai`i International Conference on System Sciences, January 5-8, 2004.

 

Kerr, D.S. and Murthy, U.S. (2000). Task/technology fit and the effectiveness of group support systems: Evidence in the context of tasks requiring domain specific knowledge, Proceedings of the 33rd Hawai`i International Conference on System Sciences, January 4-7, 2000.

 

 

OTHER PUBLICATIONS

 

Murthy, U.S. and Wiggins, C.E. (2002). Why Manuscripts Are Rejected: An Analysis of JIS Rejections, Journal of Information Systems, Spring, 16(1): 41-48.

 

Murthy, U.S. and Wiggins, C.E. (1999). A Perspective on Accounting Information Systems Research, Journal of Information Systems, Spring, 13(1): 3-6.

 

Murthy, U.S. (1997). Discussion of ‘Does IT Payoff?  Evidence from a Multidimensional Analysis,’ Advances in Accounting Information Systems, 5: 67-79.

 

Murthy, U.S. and Smith, L.M. (1995). Putting Electronic Meeting Systems to Work, The CPA Journal, December, 65(12): 26-29.

 

Wiggins, C.E., Groomer, S.M., and Murthy, U.S. (1991). How Security Determines Financial Data Base Design, Financial & Accounting Systems, Summer, 41-49.  Reprinted in Data Security Management, Auerbach Publications, Boston: MA, November 1992, 1995.  Major revision entitled "Database Design for the Auditor", EDP Auditing, Auerbach Publications, Fall 1997, pp. 1-17.

 

Groomer, S.M., Murthy, U.S., and Molnar, P. (1992), The Application of Continuous Sampling Plans for Monitoring On-line Transaction Processing Systems, Institute for Research on the Management of Information Systems (IRMIS), Working Paper #9201, April, School of Business, Indiana University, Bloomington, IN.

 

Murthy, U.S. (1990). Formulating an Effective Audit Strategy in Computerized Environments, The Chartered Accountant, November: 383-385.

 

 

BOOK AUTHORSHIP

 

Murthy, U.S. and Groomer, S.M. (1996-2005). Accounting Information Systems: A Database Approach, CyberText Publishing, Inc. <http://www.cybertext.com>.

 

Murthy, U.S. (1996-2004). Advanced Systems Analysis and Design, CyberText Publishing, Inc. <http://www.cybertext.com>.

 

Contributing author to “Accounting Information Systems,” by L. Murphy Smith and Katherine Smith, DAME Publications, Inc., 1995.

 

 

CONFERENCE PRESENTATIONS

 

Murthy, U.S. and Wiggins, C.E. (2004) “OOREA: An Object-Oriented Resources, Events, and Agents Model for Enterprise Systems Design,” presented at International Conference on Information Systems, December 12-15, 2004.

 

Kerr, D.S. and Murthy, U.S. “The Effectiveness of Group Support Systems for Negotiation versus Idea-Generation Tasks: An Experimental Investigation,” presented at the 2004 IFIP International Conference on Decision Support Systems (DSS2004), Prato, Italy, July 1-3, 2004.

 

Murthy, U.S. "Individual Differences and the Use of Collaborative Technologies in Education: An Empirical Investigation,” presented at the 37th Hawai`i International Conference on System Sciences, January 5-8, 2004..

Murthy, U.S. and Groomer, S.M. "A Continuous Auditing Web Services (CAWS) Model for XML-based Accounting Systems," presented at the Information Systems Assurance Symposium, Toronto, Canada, October 31, 2003.

Wolfe, C.J. and Murthy, U.S. “Negotiation Support Systems in Budget Negotiations: An Experimental Analysis,” American Accounting Association, Information Systems Section Mid-Year Meeting, San Diego, CA, January 2003. Note: this paper received the “Best Research Paper” Award.

Murthy, U.S. and Groomer, S.M. “Enhancing an XML Schema for Accounting Systems to Facilitate Continuous Auditing,” Fifth Continuous Assurance Symposium, November 22-23, 2002, Rutgers University.

Murthy, U.S. and Kerr, D.S. "Decision Making Performance of Interacting Groups: An Experimental Investigation of the Effects of Task Type and Communication Mode," presented at the National Meeting of the American Accounting Association, Atlanta, GA, August 15, 2001.

Kerr, D.S. and Murthy, U.S. “Task/technology fit and the effectiveness of group support systems: Evidence in the context of tasks requiring domain specific knowledge,” presented at the 33rd Hawai`i International Conference on System Sciences, January 4-7, 2000.

Kerr, D.S. and Murthy, U.S. "The Effects of Group Decision Support Systems on Cooperative Problem Solving in Auditing," presented at the National Meeting of the American Accounting Association, New York, NY, August 11, 1994.

Bharadwaj, A., Mahapatra, R., Karan, V., Murthy, U.S., and A.S. Vinze, "APX: An Integrated Knowledge-Based System to Support Audit Planning," presented at the National Meeting of the American Accounting Association, New York, NY, August 12, 1994.

Kerr, D.S. and Murthy, U.S. "The Use of Information Technology to Support Cooperative Learning in Auditing: Issues and Strategies," presented at the Audit Education Conference, February 18-19, 1994, Oxnard, CA.

Kerr, D.S. and Murthy, U.S. "Group Decision Support Systems and Cooperative Learning in Auditing: An Experimental Investigation," presented at the First Annual Accounting Information Systems Research Symposium, February 3-5, 1994, Phoenix, AZ.

Karan, V., Vinze, A.S., and Murthy, U.S. "Assessing the Suitability of Judgmental Auditing Tasks for Expert Systems Development: An Empirical Approach," presented at the Fifth Annual Conference on Intelligent Systems in Accounting, Finance, and Management, November 11-13, 1993, Stanford University, Palo Alto, CA.

Vinze, A., Karan, V., and Murthy, U.S., "Assessing the Suitability of Judgmental Auditing Tasks for Expert Systems Development: An Empirical Approach," presented at the National Meeting of the American Accounting Association, August 8-11, 1993, San Francisco, CA.

Murthy, U.S. and Wiggins, C.E., Jr., "Object-Oriented Modeling for the Design of Accounting Information Systems," presented at the National Meeting of the American Accounting Association, August 8-11, 1993, San Francisco, CA.

Karan, V., Kerr, D.S., Murthy, U.S. and Vinze, A., "The Effect of Group Decision Support Systems on the Choice-Shift Phenomenon in Audit Team Decision Making," presented at the Western Regional Meeting of the American Accounting Association, April 29-May 1, 1993, San Diego, CA.

Groomer, S.M., Murthy, U.S., and Molnar, P. "The Application of Continuous Sampling Plans for Auditing On-line Transaction Processing Systems," presented at the National Meeting of the American Accounting Association, August 9-12, 1992, Washington, DC.

Murthy, U.S. and Wiggins, C.E., Jr., "The Advantages of Object-Oriented Database Systems for Future Accounting Information Systems," presented at the Southeast Regional Meeting of the American Accounting Association, April 29, 1992, Charlotte, NC.

Vinze, A., Karan, V., and Murthy, U.S., "A Generalizable Knowledge-Based Framework for Audit Planning Expert Systems," presented at the National Meeting of the American Accounting Association, August 12-14, 1991, Nashville, TN.

Murthy, U.S. "Conceptual Modeling for Accounting Information Systems Design: An Object-Oriented View," presented at the 1991 Western Regional Meeting of the American Accounting Association, May 2-4, 1991, Scottsdale, AZ.

Groomer, S.M., and Murthy, U.S. "An Approach to Continuous Auditing of Database Accounting Applications Using Embedded Audit Modules," presented at the 1988 Midwest Regional Meeting of the American Accounting Association, April 20-23, 1988, St. Louis, MO.

Murthy, U.S. and Srinivasan, A. "Semantic Data Modeling for the Design of Accounting Information Systems," presented at the 1988 Southwest Regional Meeting of the American Accounting Association, March 2-5, 1988, San Antonio, TX.

 

OTHER PRESENTATIONS

 

“Behavioral Research Opportunities in Accounting Information Systems,” presented at the Information Systems Section Mid-Year Meeting Doctoral Consortium, San Diego, CA, January 9, 2003.

 

“Accounting Information Systems Research,” Presentation at the 2002 KPMG PhD Project Conference, San Antonio, TX, August 13, 2002.

 

“Impact of Recent Technology Developments on Accounting: XML and XBRL,” Florida Institute of CPAs, Continuing Professional Education Seminar, Tampa, FL, October 25, 2002.

 

“Ecommerce: Control and Security Implications,” Beta Alpha Psi Continuing Professional Education Seminar, College Station, TX, January 29, 2000.

 

“ERP Systems: SAP R/3,” Beta Alpha Psi Continuing Professional Education Seminar, College Station, TX, January 30, 1999.

 

“Internet….The Next Wave:  Intranets, Extranets, and Electronic Commerce,” Beta Alpha Psi Continuing Professional Education Seminar, College Station, TX, February 1, 1997.

 

“Information Technology Support for Cooperative Problem Solving in Auditing,” with David S. Kerr, presented at the October 1995 INFORMS meeting, New Orleans, LA.

 

“Monitoring High-Volume Transaction Processing Systems Using a Continuous Sampling Approach,” with S. Michael Groomer and Peter Molnar, presented at the October 1995 INFORMS meeting, New Orleans, LA.

 

“Technology Update: Electronic Meeting Systems,” Beta Alpha Psi Continuing Professional Education Seminar, College Station, TX, January 28, 1995.

 

“Group Decision Support Systems and Expert Systems: Applications in Accounting,” with Casper E. Wiggins, Jr., Continuing Professional Education workshop, Brazos Valley Chapter of the Texas Society of CPAs, March 8, 1994, College Station, TX.

 

“Information Technology Support for Collaborative Work:  Group Decision Support Systems,” Beta Alpha Psi sponsored Continuing Professional Education Seminar, February 19, 1994, College Station, TX.

 

“Teaching Systems Design, Internal Controls and Computer Auditing in the AIS Course:  An Integrated Database Systems Approach,” workshop presented with Christopher J. Wolfe at the Southwest Regional Meeting of the American Accounting Association, March 3-6, 1993, New Orleans, LA.

 

WORKING PAPERS

 

Bryant, S.M., Murthy, U.S., and Wheeler, P. “The Effects of Cognitive Style and Feedback Type on Novice Auditors’ Use of Structured Internal Control Questionnaires to Categorize Client Evidence.”

 

Murthy, U.S., Groomer, S.M., Everett, J. “Continuous Auditing Web Services: Prototype Design and Development.” 

 

Kerr, D.S. and Murthy, U.S. “Beyond Brainstorming: The Effectiveness of Group Support Systems for Convergence and Negotiation Tasks,” to be presented at the American Accounting Association Annual Meeting, San Francisco, CA, August 8-11, 2005.

 

Murthy, U.S. “Individual Differences and the Use of Group Decision Support Systems: An Empirical Investigation.”

 

Kerr, D.S. and Murthy, U.S. “Information Processing and the Discovery of Hidden Profiles in Group Tasks: A Comparison of Computer-Mediated and Face-to-Face Communication.”

 

Murthy, U.S. and Wiggins, C.E. “OOREA: An Object-Oriented Resources, Events, and Agents Model for Designing Accounting Systems.”

 

 

FUNDING & GRANTS

 

DellSTAR Grant, $18,000
Feasibility and Implications of Continuous Assurance Techniques Coupled with Continuous Reporting Systems, 2001

 

Interdisciplinary Research Initiative Grant, $24,500
Office of the Vice-President for Research and Associate Provost for Graduate Studies
Texas A&M University, 2000-01

 

Instructional Development Grant, $10,115

Mays College of Business, Texas A&M University, Summer 1997

Electronic Learning Initiatives Program Grant, $4,825

Academy for Advanced Telecommunications & Learning Technologies

Texas A&M University, July 1996

 

Faculty Mini-Grant, $1,000

“Information Technology Support for Audit Team Decision Making”

Office of Research and Graduate Studies

Texas A&M University, May 1994

 

Center for Teaching Excellence, $5,000

Texas A&M University, 1993-94

 

Doctoral Dissertation Fellowship, $12,000

Arthur Andersen & Co. Foundation, 1988-89

 

“A Comparison of Object-Oriented and Conventional Database Models,” with Casper E. Wiggins, Jr., summer grant from the Center for the Management of Information Systems, College of Business Administration, Texas A&M University.

 

 

CURRENT TEACHING RESPONSIBILITIES

 

Accounting Systems Theory (ACG 6405 @ University of South Florida)

§         Required course for Master of Accountancy students

 

Research Methods II (ACG 7936 @ University of South Florida)

§         Required course for doctoral students in the School of Accountancy

 

Accounting Information Systems Seminar (ACG 7415 @ University of South Florida)

§         Required course for doctoral students in the School of Accountancy

 

COURSES DEVELOPED

 

Advanced Accounting Information Systems (ACCT 648 @ Texas A&M University)

§         Course covering advanced topics in accounting information systems, including systems analysis and design, development of database-driven accounting systems, design and development of Web-based systems using Active Server Pages technology, data communications and networking, and electronic commerce.

 

Control, Audit, and Security of Accounting Information Systems (ACCT 649 @ Texas A&M University)

§         Course covering all aspects of the control, audit, and security of accounting information systems, including the COBIT framework, general and application controls, operating system controls, input controls in client-server and Web-based systems, eCommerce assurance (WebTrust, SysTrust), use of audit software (ACL), auditing relational database systems using SQL, firewalls, and auditing SAP R/3.

 

 

AWARDS & HONORS

 

Grant Thornton Outstanding Researcher Award,

School of Accountancy, University of South Florida, 2005

 

Outstanding Research Award,

College of Business Administration, University of South Florida, 2005

 

Recognized as one of the “top ten” most productive researchers in Accounting Information Systems, Daigle, R.J. and V. Arnold, “An analysis of the research productivity of AIS faculty, International Journal of Accounting Information Systems, (September 2000): 106:122

 

Carroll Phillips Faculty Fellow

Department of Accounting, Texas A&M University, 2001-02.

 

Distinguished Achievement Award in Teaching,

Association of Former Students, Texas A&M University, 2000

 

Philip Ljungdahl Fellow

Department of Accounting, Texas A&M University, 1998-99

 

New Faculty Consortium Group Co-Leader

American Accounting Association, 1996-97

 

Center for Teaching Excellence Scholar, 1993-1994

Texas A&M University

 

Teaching Excellence Award

Beta Alpha Psi, Texas A&M University, Spring 1992

 

New-Faculty Consortium Fellow

American Accounting Association, 1989

 

Doctoral Dissertation Fellowship

Arthur Andersen & Co. Foundation, 1988-89

 

Doctoral Consortium Fellow
American Accounting Association, 1987

 

Doctoral Fellowship

American Accounting Association, 1985-86

 

 

MEMBERSHIPS

 

Beta Gamma Sigma

American Accounting Association

Association for Information Systems

Institute of Chartered Accountants of India

 

 

SERVICE

 

Vice-Chair, Research Council,

University of South Florida, 2003—present

 

Tenure & Promotion Committee,

College of Business Administration

University of South Florida, 2003—present

 

Chair, Research/Scholarship Committee,

College of Business Administration

University of South Florida, 2003—present

 

 

Academic Computing Committee,

University of South Florida, 2003—present

 

President’s Award for Faculty Excellence Committee,

University of South Florida, 2002

 

Master of Accountancy Program Curriculum Committee,

School of Accountancy,

University of South Florida, 2002—present

 

Chair, Johnson Chair Search Committee,

School of Accountancy,

University of South Florida, 2003—2004

 

Johnson Chair Search Committee,

School of Accountancy,

University of South Florida, 2002—2003

 

Coeditor, Journal of Information Systems

Information Systems Section

American Accounting Association, 1998—2001

 

Member of the editorial board

Issues in Accounting Education

American Accounting Association, 1998—2000

 

Member of the editorial board

Journal of Emerging Technologies in Accounting

American Accounting Association, 2004—present

 

Computer Resources Coordinator and Departmental Webmaster

Department of Accounting, Texas A&M University, 1995—2002

 

Dissertation committees:

Antoinette Lynch (Chair, in progress)

Anita Reed (Chair, in progress)

Robert Slater (Co-chair, in progress)

Tina Loraas (in progress)

Beverly Rowe (completed)

Connie Lehman (completed)

Dena W. Johnson (completed)

Curtis Clements (completed)

 

National Meeting Liaison

IS/MAS Section of the American Accounting Association, 1995

 

Management Science in Accounting and Auditing Cluster Chair

ORSA/TIMS Joint National Meeting, 1995

 

Southwest Region Liaison

IS/MAS Section of the American Accounting Association, 1992-93

 

Member of the Editorial Review Board

Journal of Information Systems, 1992—1998

 

Ad hoc reviewer:

§         Accounting Review

§         Accounting Horizons

§         Behavioral Research in Accounting

§         Advances in Accounting Behavioral Research

§         Advances in Accounting Information Systems

§         DATA BASE

§         Expert Systems with Applications: An International Journal

§         Issues in Accounting Education

§         International Journal of Intelligent Systems in Accounting, Finance, and Management

§         International Journal of Human Computer Studies

§         Journal of Information Systems

§         Journal of Emerging Technologies in Accounting

§         MIS Quarterly