Roger Debreceny

Roger Debreceny
  • Shidler College Distinguished Professor of Accounting (Emeritus Professor)


BusAd C-401b


(808) 956-8545

Academic Background

  • PhD, Southern Cross University, 1998
  • Master of Commerce, University of Auckland, 1982
  • Master of Public Policy, Victoria University of Wellington, 1978
  • Bachelor of Commerce, University of Auckland, 1972

Research Interests

  • Database accounting information systems
  • Semantic representation of accounting knowledge structures
  • Impact of the Internet and other information technologies on the communication of accounting information
  • Risk management, control and audit of computerized accounting systems.

Selected Publications

Curtis M.B. and Debreceny, R.S. 2015. The Journal of Information Systems at Thirty, Journal of Information Systems. 30(1), 1-2 (Editorial)

Debreceny, R.S. 2015. Social Networks, and Accounting, Journal of Information Systems. 29(2), 1-8 (Editorial)

Debreceny, R.S. and Curtis M.B. 2015. Challenges From and To the Senior Editors of the Journal of Information Systems. Journal of Information Systems. 29(1), 1-8 (Editorial)

Rahman, A.R. and R. S. Debreceny. 2014. Institutionalized Online Access to Corporate Information And Cost Of Equity Capital – A Cross-Country Analysis. Journal of Information Systems. 28(1), 43-74

Cohen, E.E, Debreceny, R.S., Farewell, S, and S. Roohani. 2014. Issues with the Communication and Integrity of Audit Reports when Financial Reporting shifts to an Information-Centric Paradigm. Paper. International Journal of Accounting Information Systems, 15(4), 400-422.

Gray G., and R.S Debreceny. 2014. A Taxonomy to Guide Research on the Application of Data Mining to Fraud Detection in Financial Statement Audits. International Journal of Accounting Information Systems, 15(4), 357-380.

Trabelsi, S., Debreceny, R and A. Lymer. 2014. An empirical examination of corporate websites as a voluntary disclosure medium. International Journal of Applied Decision Sciences. 7(1), 1-32.

Debreceny, R. 2013. Research on IT Governance, Risk, and Value: Challenges and Opportunities. Journal of Information Systems, 27(1): 129-135. [Editorial]

Debreceny, R., and Gray, G. 2013. IT Governance and Process Maturity: A Multinational Field Study. Journal of Information Systems, 27(1): 157-188.

De Haes S., Van Grembergen, W, and Debreceny, R. 2013. COBIT 5 and Enterprise Governance of Information Technology: Building Blocks and Research Opportunities. Journal of Information Systems, 27(1): 307-324.

De Haes, S., R. Debreceny, and W. Van Grembergen. 2013. Understanding the Core Concepts in COBIT 5. ISACA Journal 5:1-8.

Awards & Honors

  • 2016, American Accounting Association, Notable Contributions to the Literature Award

Professional Background

  • Seagate Technologies (S) Pte Ltd, Singapore, Director of Financial Operations
  • ACI Asia, Singapore, Group Treasurer
  • The Treasury, Wellington, New Zealand, Economist

Additional Information 

  • Associate Editor, Journal of Information Systems
  • Associate Editor, International Journal on IT/Business Alignment and Governance
  • Associate Editor, International Journal of Accounting Information Systems