1 Curriculum Vitae John R. Kuhn, Jr. PhD, CPA, CISA Stepping Stone Way Louisville, KY Phone (407) ACADEMIC EXPERIENCE University of Louisville Assistant Professor (2008 Present) Intermediate Financial Accounting Principles of Financial Accounting Doctoral Candidate ( ) Enterprise Systems Principles of Financial Accounting Financial Accounting Concepts and Analysis Internal Auditing EDUCATION Doctor of Philosophy in Business Administration Concentrations: Management Information Systems and Accounting Masters of Business Administration Joseph M. Katz Graduate School of Business University of Pittsburgh Concentration: Accounting/Finance Bachelor of Science Major: Accounting PROFESSIONAL EXPERIENCE Grant Thornton LLP (7/04 5/05) Manager and Central Florida Practice Leader, Business Advisory Services Manage the internal audit and IT audit resources for the Central Florida region including recruiting, scheduling, and training. Conduct external audits of publicly traded companies for adherence to the Sarbanes-Oxley Act. Perform Sarbanes-Oxley compliance consulting services (i.e. business process and internal control reviews). Provide information risk management and risk advisory services to corporate clients (e.g. SAS 70 reviews). Identify and pursue new business development opportunities.
2 KPMG LLP (8/03-7/04) Manager, Risk Advisory Services Perform Sarbanes-Oxley compliance activities including business process and internal control reviews. Manage teams of professional services staff on business consulting and information technology audit projects. Provide information risk management and risk advisory services to corporate clients. Identify and pursue new business development opportunities. Siemens Westinghouse Power Corp. Internal Audit / Financial Systems Manager (4/01 8/03) Plan and execute operational, financial, and information technology audit programs. Responsible for implementation of Sarbanes-Oxley compliance initiatives. Analyze, assess, and prioritize business requirements for system development and support. Manage the internal controls environment for the SAP R/3 environment. International management experience. Senior Accountant / SAP Functional Analyst (4/98 1/01) Deloitte & Touche LLP Senior Auditor, Enterprise Risk Services (2/00 4/01) Staff Auditor, Assurance Services (7/97 4/98) NASA Kennedy Space Center Systems Accountant (1/92 6/96) RESEARCH ACTIVITIES Accepted Papers and Published Papers Continuous Auditing in ERP Systems: The Current State and Future Directions by J. R. Kuhn and S. G. Sutton. Forthcoming in Journal of Information Systems. The Pervasive Nature of IT Controls: An Examination of Material Weaknesses in IT Controls and Audit Fees by J. Canada, J. R. Kuhn, and S. G. Sutton. International Journal of Accounting and Information Management, Vol. 17 (2009). Accidentally in the Public Interest: The Perfect Storm That Yielded the Sarbanes-Oxley Act by J. Canada, J. R. Kuhn, and S. G. Sutton. Critical Perspectives on Accounting, Vol. 19(1) (2008). The Unintended Consequences of Sarbanes-Oxley on Technology Innovation and Supply Chain Integration by V. Arnold, T. Benford, J. Canada, J. R. Kuhn, and S. G. Sutton. Journal of Emerging Technologies in Accounting, Vol. 4 (2007). Churchman s Inquiring Systems: Kernel Theories for Knowledge Management by L. Adams, R. Kuhn, L. Linden, J. Parrish, S. Richardson, and J. Courtney. Communications of the Association for Information Systems, Vol. 20 (2007). Electronic Records Management and Sarbanes-Oxley Compliance: A Case Study of the COBIT Approach by J. R. Kuhn. ICFAI Journal of Audit Practice, Vol. 4 (2007). Learning from WorldCom: Implications for Fraud Detection Through Continuous Assurance by J. R. Kuhn and S. G. Sutton. Journal of Emerging Technologies in Accounting, Vol. 3 (2006).
3 Papers Submitted or Under Revision An Examination of IT Control Weakness and Company Financial Health by M. Ahuja, J. R. Kuhn, and J. Mueller. Submitted to Information Systems Management for first round review. Explorative and Exploitative Knowledge Learning by Investment Analysts by W. Rodgers, L. Hedelin, T. Housel, and J. R. Kuhn. Submitted to Decision Sciences for first round review. An Examination of the Relationship Between Ethical Self-Selection and Internal Control Environments by B. Morris, J. R. Kuhn, J. Heames, and W. Rodgers. Submitted to Organizational Behavior and Human Decision Processes for first round review. The GM Bailout Problem: An Analysis using the Planners Lab Software by J. Courtney, G. Wagner, J. R. Kuhn, and K. L. Brewer. Submitted to the Annals of Information Systems for first round review. Business Value of IT: A Research Agenda for the Post-SOX Era by M. Ahuja, J. R. Kuhn, and J. Mueller. Proposal submitted to Information Systems Research. Working Papers Complexity Theory and Agent-Based Modeling: Alternative Methods for Quantitative Research by J. R. Kuhn, J. F. Courtney, and B. Morris. To be submitted to Communications of the AIS. A Complex Approach To Accounting Research: A Research Agenda For the Use of Complex Adaptive Systems and Agent-based Modeling by J. R. Kuhn, J. F. Courtney, and B. Morris. To be submitted to the Journal of Emerging Technologies in Accounting. Ontological Modeling of Information Systems by J. Guan, A. Levitan, and J. R. Kuhn. To be submitted to International Journal of Accounting Information Systems. The Impact of Client Attitude on Fraud Risk Assessment by E. N. Johnson, B. Apostolou, J. M. Hassell, and J. R. Kuhn. To be submitted to The Accounting Review. Implications of and Relationship between IT Governance and Earnings Management by J. R. Kuhn, W. Heninger, and E. Johnson. To be submitted to The Accounting Review. What are the Implications of the U.S. Transition to International Financial Reporting Standards to the IS Community? by J. R. Kuhn, J. Guan, J. Parrish, and W. Stout. To be submitted to Communications of the ACM. A Model of Governance and Firm Financial Health by M. Ahuja, J. R. Kuhn, and J. Mueller. To be submitted to Information Systems Research. A Structural Assessment of Financial Auditor Knowledge in the IT Controls Domain by E.N. Johnson and J. R. Kuhn. To be submitted to MIS Quarterly. Research Grants Understanding the Impact of Sarbanes-Oxley 404 Requirements on Small and Medium-Sized Enterprises by V. Arnold, T. Benford, J. Canada, J. R. Kuhn, and S. G. Sutton. Awarded by The Institute of Internal Auditors, 2007.
4 CONFERENCE PRESENTATIONS International Conference on DSS, San Francisco, CA, 2009: General Motors Bailout Problem: A Case Analysis Using the Planners Lab Software by J. Courtney, G. Wagner, J. R. Kuhn, and K. Brewer. Americas Conference on Information Systems, Toronto, Canada, 2008: A Forensic-based Framework for Intellectual Property Protection by J. Parrish, J. R. Kuhn, and J. Courtney. American Accounting Association National Meeting, Chicago, IL, 2007: Accidentally in the Public Interest: The Perfect Storm That Yielded the Sarbanes-Oxley Act by J. Canada, J. R. Kuhn, and S. G. Sutton. American Accounting Association National Meeting, Chicago, IL, 2007 and American Accounting Association Information Systems Section Mid-Year Conference, 2007: The Pervasive Nature of IT Controls: An Examination of Material Weaknesses in IT Controls and Audit Fees by J. Canada, J. R. Kuhn, and S. G. Sutton. American Accounting Association National Meeting, Washington D.C., 2006 and Tenth Continuous Auditing and Reporting Symposium, 2005: Learning from WorldCom: Implications for Fraud Detection Through Continuous Assurance with S. G. Sutton. OTHER PUBLICATIONS Contributor to Theories Used in IS Research: AWARDS American Accounting Association Doctoral Consortium, Tahoe City, CA, 2007 The National Dean s List, 2007 SERVICE ACTIVITIES Research advisor to entrepreneurial doctoral students, Ad-hoc reviewer for Information Systems Research, Ad-hoc reviewer for International Journal of Accounting Information Systems, Reviewer for the American Accounting Association National Meeting, Chicago, Ad-hoc reviewer for Journal of Information Technology Theory & Application, Ad-hoc reviewer for Advances in Accounting Behavioral Research, Seminar presenter at the 2006 Accounting Camp for Teachers sponsored by the Florida Institute of Certified Public Accountants. RESEARCH INTERESTS Accounting information systems and information systems assurance Knowledge management and cognitive mapping Agent-based modeling and computer simulation Individual/group judgment and decision making
5 TEACHING INTERESTS Financial Accounting Managerial Accounting PROFESSIONAL AFFILIATIONS Information Systems Audit and Control Association Kentucky State Society of CPAs STATISTICAL AND COMPUTER EXPERIENCE SPSS SAS LISREL LIMDEP SAP R/3 configuration and auditing
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