Ashutosh Deshmukh

Dr. Ashutosh Deshmukh is an Associate Professor of Accounting & Information Systems at the Pennsylvania State University–Erie. He received his M.B.A from the University of Alabama and Ph.D. from the University of Memphis. His research and teaching interests are in accounting information systems and auditing. He has published over 20 articles and made numerous conference presentations in the areas of accounting information systems and auditing. He is a Chartered Accountant, Certified Information Systems Auditor, and Certified Fraud Examiner; and has practical experience in public and industrial accounting. A bean counter by profession and a byte counter by choice, he has also consulted with numerous organizations. He is a member of American Accounting Association, Institute of Charted Accountants of India, Information Systems Audit and Control Association, Association of Certified Fraud Examiners, Phi Kappa Phi, and Beta Gamma Sigma. He lives in Erie, PA with his wife and son and enjoys Tae Kwon Do, Chess, and Science Fiction in his spare time.

Publications

Audit Quality and Readability of the Annual Reports
Audit Quality and Readability of the Annual Reports
Ashutosh Deshmukh, Xin Zhao. © 2020. 15 pages.
The purpose of this article is to examine the effects of audit quality, as proxied by Big 4 auditors and industry specialization, on the readability of the annual reports....
Benefits and Adoption of Integrated Reporting: Perceptions of the Malaysian Corporate Accountants
Benefits and Adoption of Integrated Reporting: Perceptions of the Malaysian Corporate Accountants
Prem Lal Joshi, Abdullah Sallehhuddin, Predeeban Munusamy, Ashutosh Deshmukh. © 2019. 15 pages.
Integrated reporting (IR) combines financial and other value relevant information of an organization into one report, innovative development in corporate reporting. This study...
Determinants of Audit Fees in Malaysia's Top 100 Listed Companies: An Empirical Study
Determinants of Audit Fees in Malaysia's Top 100 Listed Companies: An Empirical Study
Prem Lal Joshi, Ashutosh Deshmukh, Nik Mohamad Zaki Nik Salleh, Nahariah Jaffar. © 2014. 20 pages.
This paper examines the determinants of audit fees in a sample of top 100 companies listed in Bursa Stock Exchange in Malaysia; market capitalization of these companies is about...
An Analysis of Trust, Employee Trustworthiness, Fraud, and Internal Controls
An Analysis of Trust, Employee Trustworthiness, Fraud, and Internal Controls
Sanjay Kumar, Ashutosh Deshmukh, Jiangxia Liu, Kathryn E. Stecke. © 2013. 24 pages.
We analyze important strategic relationships among trust, employee trustworthiness, fraud, and internal controls. A game is modeled between a manager and an employee, two...
Digital Accounting: The Effects of the Internet and ERP on Accounting
Digital Accounting: The Effects of the Internet and ERP on Accounting
Ashutosh Deshmukh. © 2006. 394 pages.
Digital Accounting: The Effects of the Internet and ERP on Accounting provides a foundation in digital accounting by covering fundamental topics such as accounting software, XBRL...
A Framework for Digital Accounting
A Framework for Digital Accounting
Ashutosh Deshmukh. © 2006. 14 pages.
The term digital refers to digits or numbers; however, in the computer science lexicon this term refers to the representation of information in 0s and 1s, which can be read...
The Evolution of Accounting Software
The Evolution of Accounting Software
Ashutosh Deshmukh. © 2006. 27 pages.
In the late 1950s and early 1960s, mega corporations of the day began to handle data that rivaled government requirements. This data could not be handled manually, let alone...
The XML-Based Web Languages and Accounting
The XML-Based Web Languages and Accounting
Ashutosh Deshmukh. © 2006. 46 pages.
The Internet spins a vast web of information across the globe. Data and information flow freely — available to anyone for learning, understanding and analysis. Organizations can...
Electronic Data Interchange
Electronic Data Interchange
Ashutosh Deshmukh. © 2006. 43 pages.
Before the dawn of the computer age, intra- and inter-business activities, especially purchasing and selling of products and services, were paper-intensive. Paper documents such...
The Revenue Cycle
The Revenue Cycle
Ashutosh Deshmukh. © 2006. 59 pages.
The revenue cycle deals with the delivery of products or services to customers and consequent collection of cash from customers. The standard transaction flow in the revenue...
The Expenditure Cycle
The Expenditure Cycle
Ashutosh Deshmukh. © 2006. 40 pages.
The expenditure cycle consists of the ordering of goods and services from suppliers and consequent payments to the suppliers. The generic transaction flow in the expenditure...
The Conversation Cycle
The Conversation Cycle
Ashutosh Deshmukh. © 2006. 30 pages.
The conversion cycle spans a range of activities — product design, production planning and control, and cost accounting. Product design is a collaborative activity and can...
The Gender Ledger Cycle
The Gender Ledger Cycle
Ashutosh Deshmukh. © 2006. 33 pages.
The general ledger cycle consists of posting of entries from special journals, subsidiary ledgers, and general journal to general ledger; as well as generating financial...
Financial Management, Strategic Management and Digital Accounting
Financial Management, Strategic Management and Digital Accounting
Ashutosh Deshmukh. © 2006. 25 pages.
A dominant trend in information technology is the convergence of different software functionalities. Even after the dot-com bust or, perhaps because of it, the convergence has...
Controls, Security, and Audit in Online Digital Accounting
Controls, Security, and Audit in Online Digital Accounting
Ashutosh Deshmukh. © 2006. 66 pages.
Internal controls have existed since the dawn of business activities. Internal controls are basically systems of checks and balances. The purpose is to keep the organization...