April 2009
11-12-9_doc_Avi_Rushinek_UM_Vita C:\_Vita
4-15-9_doc_Avi_Rushinek_UM_Vita
University Of Miami
School of Business
Avi Rushinek
Home Phone: (305) 666‑7890
Office Phone: (305)284‑5492
Home Address: 1205 Mariposa Avenue
Coral Gables, Florida 33146
Current Academic Rank: Associate Professor
Primary Department: Department of Accounting
Citizenship: USA
HIGHER EDUCATION
Institutional:
The University of Texas at Austin
Major: Accounting & Information Systems
Specialization: Computer Applications & Data Base Systems
Secondary Specialization: Research Methodology &
Quantitative Methods
Degree: Ph.D., 1979
Tel Aviv University, Tel Aviv, Israel
Major: Accounting & Economics
Degree: B.A., 1975
EXPERIENCE
Academic:
1985 ‑ Present Associate Professor of Accounting, University of Miami, Coral Gables, Florida.
1988‑89 Vesting Professor of Accounting, University of Southern California, Los Angeles, California
1983, 1985, 1987 Visiting Lecturer of Accounting ‑ Tel Aviv University, Israel (Summer).
1982, 1984 Visiting Assistant Professor of Accounting,
Summer University of Maryland, College Park, Maryland.
1980 ‑ 1985 Assistant Professor of Accounting, University of Miami, Coral Gables, Florida.
1979 ‑ 1980 Assistant Professor of Accounting, University of San Francisco, San Francisco, California.
1976 ‑ 1979 Teaching Assistant, University of Texas, Austin, Texas.
1974 ‑ 1975 Teaching Assistant, Tel Aviv University, Tel Aviv, Israel.
Non-Academic:
1990 ‑ Present Executive training seminars and workshops; EDP Auditing, Expert Systems, Internet Auditing and Security, and Forensic Accounting.
1982 ‑ 1989 Continuing Education Training in Business Microcomputers, University of Miami Executive and Special Programs.
1982 EDP Audit Consultant ‑ Belcher Oil, Miami, Florida.
1981 Flowers Industries' 1981 Business/Academic Exchange Program, Corporate Headquarters, Thomasville, Georgia.
1979 Consultant to the Public Utility Commission of Texas, Austin, Texas.
1976 ‑ 1979 Computer & Research Consultant at the University of Texas at Austin, Texas.
1973 ‑ 1974 Research Assistant Tel Aviv University, Tel Aviv, Israel.
1972 ‑ 1973 Internal Auditor for Tel Aviv University, Tel Aviv, Israel.
1971 ‑ 1972 Auditor ‑ Goldman & Brown C.P.A. firm, Tel Aviv, Israel.
1969 ‑ 1971 Systems Analyst for Military Intelligence Research, Israel.
Military:
Herziliya Military Academy for Officers in the Israeli Army
Herziliya, Israel
Graduated: June, 1969
1969 ‑ 1971 Officer in Israel Defense Forces
PUBLICATIONS
Juried or Refereed Journal Articles:
Rushinek, A. and Rushinek, S. "User Participation in the Development of an Interactive Computer Assisted Instructional Task," JOURNAL OF EDUCATIONAL TECHNOLOGY SYSTEMS, Vol. 10, No. 2, 165‑174, Fall 1981.
Rushinek, A. and Rushinek, S. "The Effects of Computer Assisted Instruction Upon Computer Facility and Instructor Ratings," JOURNAL OF COMPUTER‑BASED INSTRUCTION, Vol. 8, No. 2, 43‑46, November 1981.
Rushinek, A., Rushinek, S. and Stutz, J. "Improving Instructor Evaluations by the Use of Computer‑Assisted Instruction in Business Data Processing," ASSOCIATION FOR EDUCATIONAL DATA SYSTEMS (AEDS) JOURNAL, Vol. 15, No. 3, 151‑163, Spring 1982. ERIC #: EJ267349 http://www.eric.ed.gov/ERICWebPortal/custom/portlets/recordDetails/detailmini.jsp?_nfpb=true&_&ERICExtSearch_SearchValue_0=EJ267349&ERICExtSearch_SearchType_0=no&accno=EJ267349
Rushinek, A. and Rushinek, S. "Input Control of Accounting Information Systems," INDUSTRIAL ACCOUNTANT, Vol. 22, No. 3, 14‑19, July‑September 1982.
Rushinek, A. "Capital Budgeting Techniques, The Payback Period, The Net Present Value, The Internal Rate of Return and Their Computer Applications," MANAGERIAL FINANCE, Vol. 9, No. 1, 1‑13, 1983.
Rushinek, A. "Control Aspects of Standard Costing: Variance Analysis, Inflation Adjustment, The Learning and Their Computer Applications," MANAGERIAL FINANCE, Vol. 9. No. 1, 14‑18, 1983.
Rushinek, A. "Cost Accumulation for Different Costing Systems and Their Computer Applications," MANAGERIAL FINANCE, Vol. 9, No. 1, 19‑22, 1983.
Avi Rushinek, Cost Accumulation for Different Costing Systems and their Computer Applications, Managerial Finance, Year: 1983 Volume: 9, Issue: 1, Page: 19 - 22, ISSN: 0307-4358 http://www.emeraldinsight.com/10.1108/eb013516
Rushinek, A. "Costing Aspects of Segmented Reporting and Its Contribution Approach," MANAGERIAL FINANCE, Vol. 9, No. 1, 8‑10, 1983.
Avi Rushinek, Costing Aspects of Segmented Reporting and its Contribution Approach, Managerial Finance, Year: 1983, Volume: 9, Issue: 1, Page: 8 - 10, ISSN: 0307-4358, DOI: 10.1108/eb013513
http://www.emeraldinsight.com/10.1108/eb013513 http://www.emeraldinsight.com/Insight/viewContentItem.do?contentType=Article&hdAction=lnkpdf&contentId=1648840
Rushinek, A., Rushinek, S. and Stutz, J. "Systems Quality Control Through Measuring Users' Attitudes for Acquisition, Implementation, Maintenance and Modification Decisions: An Empirical Analysis of Management by Exception," THE JOURNAL OF DATA EDUCATION, Vol. 23, No. 3, 16‑19, Spring 1983.
Rushinek, S. and Rushinek, A. "Accounting Information System Development in EDP Auditing," THE MANAGEMENT ACCOUNTANT, 96‑100, March 1983.
Rushinek, A. and Rushinek, S. "Security: Vital Controls in an Accounting Information System," ACCOUNTANCY, Vol. 94, No. 1075, 65‑68, March 1983.
Rushinek, A., Rushinek, S. and Stutz, J. "Development and Testing of a Discriminant Model for Measuring Changes in Instructor Evaluations Due to Using Computer‑Assisted Instruction," THE JOURNAL OF COMPUTERS IN MATHEMATICS AND SCIENCE TEACHING, Vol. 2, No. 4, 17‑25, Summer 1983.
Rushinek, A. and Rushinek, S. "An Evaluation of Mini/Micro Computer Systems: An Empirical Multivariate Analysis," DATA BASE, Vol. 14, No. 4, 37‑47, Summer 1983.
Avi Rushinek, Sara F. Rushinek, An Evaluation of Mini/Micro Systems: An Empirical Multivariate Analysis. DATA BASE 14(4): 37-47 (1983)
Rushinek, A. and Rushinek, S. "An evaluation of MINI/MICRO systems: an empirical multivariate analysis" ACM SIGMIS Database, Volume 14 ,Issue 4 Summer 1983, Pages 37 - 47, ISSN:0095-0033
http://portal.acm.org/citation.cfm?id=1113493&dl=GUIDE&coll=GUIDE&CFID=61612344&CFTOKEN=86455163
Rushinek, A. and Rushinek, S. "Cost Control Systems," INDUSTRIAL ACCOUNTANT, July 1983.
Rushinek, A., Rushinek, S. and Stutz, J. "Computer Assisted Instruction (CAI) Attributes, Distribution Parameters and Confidence Intervals: An Empirical Investigation Promoting Quality Control," THE JOURNAL OF DATA EDUCATION, Vol. 24, No. 1, 5‑9, Fall 1983.
Rushinek, A., Rushinek, S. and Stutz, J. "An Empirical Analysis of the Computerization of Interactive Software Evaluation Systems," INFORMATION AND MANAGEMENT, Vol. 6, No. 5, 281‑287, October 1983.
Rushinek, A., Rushinek, S., Chang, L. and Most, K. "The Construction of an International Investors' Perception Model for Corporate Published Forecasted Financial Reports for the United States, Great Britain, and New Zealand," MANAGERIAL AND DECISION ECONOMICS (MDE), THE INTERNATIONAL JOURNAL OF RESEARCH AND PROGRESS IN MANAGEMENT ECONOMICS, Vol. 4, No. 4, 258‑265, December 1983.
Avi Rushinek, Sara F. Rushinek, Lucia S. Chang, Kenneth S. Most "The construction of an international investors' perception model for corporate published forecasted financial reports for the USA, the UK and New Zealand," Managerial and Decision Economics, Volume 4 Issue 4, Pages 258 - 265, Published Online: 9 Nov 2006, Copyright © 2009 John Wiley & Sons, Ltd. http://www3.interscience.wiley.com/journal/113456935/abstract?CRETRY=1&SRETRY=0
Rushinek, S., Rushinek, A. and Stutz, J. "Forecasting Interactive System Modification Used for Software Maintenance: An Empirical Investigation of User‑Computer Interaction," JOURNAL OF EDUCATIONAL TECHNOLOGY SYSTEMS, Vol. 12, No. 1, 15‑37, 1983‑1984.
Rushinek, A. and Rushinek, S. "Computer Auditing and Evaluating Accounting Software," ADVANCES IN MODELLING AND SIMULATION, Vol. 1, No. 3, 29‑49, 1984.
Rushinek, A. and Rushinek, S. "Measuring and Forecasting Overall Satisfaction of Computer Systems: A Case Study," ADVANCES OF MODELLING AND SIMULATION TECHNIQUES IN ENTERPRISES REVIEW, Vol. 1, No. 4, 34‑51, 1984.
Rushinek, A., Rushinek, S. and Stutz, J. "A Methodology for Interactive Evaluation of User Reactions to Software Packages: An Empirical Analysis of System Performance, Interaction, and Run Time," INTERNATIONAL JOURNAL OF MAN‑MACHINE STUDIES, Vol. 20, No. 2, 169‑188, 1984.
Rushinek, A. and Rushinek, S., Stutz, J. "A methodology for interactive evaluation of user reactions to software packages empirical analysis of system performance, interaction, and run time" International Journal of Man-Machine Studies Volume 20, Issue 2 (February 1984) Pages: 169 - 188 ISSN:0020-7373 Publisher Academic Press Ltd. London, UK, UK
International Journal of Man-Machine Studies (IJMMS) International Journal of Human-Computer Studies (IJHCS)
http://portal.acm.org/citation.cfm?id=220
Renamed International Journal of Human-Computer Studies (IJHCS)
Rushinek, A. and Rushinek, S. "Performance Monitoring Tools for Computer Systems: Hardware, Software, Firmware and Hybrid Controls," COMPUTERS & INDUSTRIAL ENGINEERING, Vol. 9, No. 4, 419‑524, 1984. http://cat.inist.fr/?aModele=afficheN&cpsidt=7897161
Rushinek, A. and Rushinek, S. "Performance monitoring tools for computer systems: hardware, software, firmware and hybrid controls" Computers & industrial engineering 1985, vol. 9, no4, pp. 419-425 (10 ref.) Pergammon Press, Oxford, Publisher Academic Press Ltd. London, UK, UK ISSN 0360-8352
Rushinek, A. and Rushinek, S. "A User Evaluation of Information Characteristics Related to Demand Deposit Systems," INFORMATION AND MANAGEMENT, Vol. 7, No. 2, 9‑12, 1984.
Rushinek, A. and Rushinek, S. "Auditing Accounting Information Systems Around, Through and With the Computer," THE OHIO CPA JOURNAL, Vol. 43, No. 2, 73‑78, Spring 1984.
Rushinek, A. and Rushinek, S. "Economic Decisions and Resource Allocation in Managerial Accounting," INDUSTRIAL ACCOUNTANT, 43‑47, March 1984.
Rushinek, A. and Rushinek, S. "Data Capture, Preparation and Entry Controls in an Accounting Information System," DATA MANAGEMENT July 1984.
Rushinek, A. and Rushinek, S. "Distribution Processing: Implications and Applications for Business," JOURNAL OF SYSTEMS MANAGEMENT, Vol. 35, No. 7, 21‑27, July 1984.
Rushinek, A. and Rushinek, S. " The Effects of Word Processing Software on User Satisfaction: An Empirical Study of Micro, Mini, and Mainframe Computers Using an Interactive Artificial Intelligence Expert-System," OFFICE SYSTEMS RESEARCH JOURNAL, Vol. 3, No. 1, lead article 1‑16, Fall 1984. retrieved 10-31-2009 http://www.eric.ed.gov/ERICWebPortal/custom/portlets/recordDetails/detailmini.jsp?_nfpb=true&_&ERICExtSearch_SearchValue_0=EJ321825&ERICExtSearch_SearchType_0=no&accno=EJ321825
Rushinek, A. and Rushinek, S. "Collection of Evidence on the Quality of Accounting Information Systems," THE EDP AUDITOR JOURNAL, Vol. 3, 5‑16, September 1984.
Rushinek, A. and Rushinek, S. "Mini/Micro Computer Evaluation of System Features: An Empirical Discriminant Model of Software and Hardware Expandability, Compatibility, Cost‑Efficiency, Installation and Delivery," MANAGERIAL AND DECISION ECONOMICS, Vol. 5, No. 3, 150‑159, September 1984.
Rushinek, S. and Rushinek, A. "Threats to Computer Security," BUSINESS, Vol. 34, No. 4, 45‑48, October 1984.
Rushinek, A. and Rushinek, S. "Auditing the Computerized Accounting Information System: Conceptual Foundation, Structure and Development," MODELLING SIMULATION AND CONTROL, Vol. 4, No. 2, 1‑19, 1985.
Rushinek, A. and Rushinek, S. "Computer Assisted Manufacturing Software Related to User Satisfaction: An Interactive Knowledge Based System Using Diagnostic Audit Trails for Planning and Control," JOURNAL OF INFORMATION AND OPTIMIZATION SCIENCES, Vol. 6, No. 3, 1985.
Rushinek, A. and Rushinek, S. "Computer Output Controls: Effectiveness and Efficiency Considerations," (SCIMA) JOURNAL OF MANAGEMENT SCIENCE AND APPLIED CYBERNETICS, Vol. 14, No. 1, 30‑38, 1985.
Rushinek, A. and Rushinek, S. "Data‑Base Administration in Accounting Information‑Systems," DATA BASE, Vol. 16, No. 3, 13‑17, 1985.
Rushinek, A. and Rushinek, S. "Determining User Reactions To Petroleum and Fuel Analysis Software Aided By An Interactive Statistical Analysis System," INTERNATIONAL JOURNAL OF ENERGY SYSTEMS, Vol. 5, No. 3, 91‑94, 1985.
Rushinek, A. and Rushinek, S. "Generalized Audit Software: Its Usage in Accounting Information Systems," CYBERNETICA ‑ INTERNATIONAL ASSOCIATION FOR CYBERNETICS, Vol. 28, No. 3, 247‑258, 1985.
Rushinek, A. and Rushinek, S. "Health and Medical Software Related to Computer User Satisfaction: An Interactive Online Expert System Using Diagnostic Audit Trails Through Telecommunication Networks," HEALTH POLICY, Vol. 4, 199‑219, 1985.
Rushinek, A. and Rushinek, S. "Management Accounting Information Systems," CYBERNETICS AND SYSTEMS, Vol. 16, 277‑286, 1985.
Rushinek, A. and Rushinek, S. "Payroll and Personnel Software Related to Computer User Satisfaction: An Interactive On‑line Expert System Using Diagnostic Audit Trails Through Telecommunication Networks," ADVANCES IN MODELLING AND SIMULATION, Vol. 4, No. 1, 21‑51, 1985.
Rushinek, A. and Rushinek, S. "Preliminary Studies On the Development of a Decision Support System for Evaluating Engineering and Scientific Software," ADVANCES IN ENGINEERING SOFTWARE, Vol. 7, No. 4, 173‑178, 1985.
Rushinek, A. and Rushinek, S. "Theory of Unobservable Variables in Structural Equation Models With an Application in Industrial Selling," MODELLING, SIMULATION, AND CONTROL, Vol. 4, No. 2, 37‑63, 1985.
Rushinek, S. and Rushinek, A. "User Involvement in the Development and Use of Computer Based Systems for the Health and Rehabilitation Sciences: Reducing Protocol Errors," INTERNATIONAL JOURNAL OF REHABILITATION RESEARCH, Vol. 8, No. 4, 443‑454, 1985.
Rushinek, A., Rushinek, S. and Stutz, J. "The Learning Curve: Computer Assisted Instruction and Programming," JOURNAL OF EDUCATIONAL COMPUTING RESEARCH, Vol. 1, No. 2, 149‑155, Spring 1985.
Rushinek, A. and Rushinek, S. "A Note to Barlev‑Levy Theory of the Information Content of Accounting Data and the Management of Security Portfolios Which Include the Least Correlated Stocks: An Empirical Analysis," JOURNAL FOR BUSINESS FINANCE AND ACCOUNTING, Vol. 12, No. 1, 117‑131, Spring 1985.
Rushinek, A., Rushinek, S. and Stutz, J. "Relationship of Computer Users' Performance to their Attitudes Toward Interactive Software," JOURNAL OF EDUCATIONAL TECHNOLOGY SYSTEMS, Vol. 13, No. 4, Spring 1985.
Rushinek, S. and Rushinek, A. "Backup and Recovery in Accounting Information Systems," DATA PROCESSING, Vol. 27, No. 3, 42‑46, April 1985.
Rushinek, A. and Rushinek, S. "Computer Output Controls: Effectiveness and Efficiency Considerations," JOURNAL OF MANAGEMENT SCIENCE AND APPLIED CYBERNETICS, Vol.14, No. 3, 1985.
Rushinek, S. and Rushinek, A. "Effect of System Ratings on User Satisfaction," INFORMATION AGE, Vol. 7, No. 2, 98‑106, April 1985.
Rushinek, A. and Rushinek, S. "Operating Systems, Compilers, Assemblers and Application Programs: Audit Trails of User Satisfaction," MICROPROCESSORS AND MICROSYSTEMS, Vol. 9, No. 5,241‑249, June 1985.
Rushinek, A. and Rushinek, S. "Accounting and Billing Software and User Reactions: An Interactive Diagnostic Audit Trail," INFORMATION AND MANAGEMENT, Vol. 9, Number 1, 9‑20, August 1985.
http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6VD0-45P4CT6-10&_user=10&_rdoc=1&_fmt=&_orig=search&_sort=d&_docanchor=&view=c&_searchStrId=1141105703&_rerunOrigin=google&_acct=C000050221&_version=1&_urlVersion=0&_userid=10&md5=4505ec1e7bc5e1985ee221ccc9f9c198 Accounting and billing software and user reactions: An interactive ...by F Rushinek Sara - 1985 - Advances in Modeling and Simulation Vol. 4 No. 2 (1985), pp. 1–19. View Record in Scopus | Cited By in Scopus (0). 28. A. Rushinek and S. Rushinek ..linkinghub.elsevier.com/retrieve/pii/0378720685900230
Rushinek, A. and Rushinek, S. "Health Marketing and Sales Distribution Software Related to Computer User Satisfaction," HEALTH MARKETING QUARTERLY, Vol. 3, No. 1, 79‑101, Fall 1985.http://books.google.com/books?hl=en&lr=&id=m9WfcA8gx9QC&oi=fnd&pg=PA79&dq=cost+rushinek+a+rushinek+s+rushinek&ots=lXBJpAt-xM&sig=0D0HHwAhLSnnphujK_Aq4GNkPDY#v=onepage&q=&f=false
Rushinek, A., Rushinek, S. and Stutz, J. "The Relationship Among EDP Instructor‑Course Evaluation and the Use of Interactive Computer Assisted Instruction: An Empirical Investigation," JOURNAL OF COMPUTER INFORMATION SYSTEMS, Vol. 26, No. 1, 17‑22, Fall 1985.
Rushinek, A. and Rushinek, S. "User Involvement in System Development: Conflict Model and Empirical Test ‑‑ An Empirical Analysis," THE JOURNAL OF THE OFFICE SYSTEMS RESEARCH ASSOCIATION, Vol. 4, No. 1, 43‑55, Fall 1985.
Rushinek, A. and Rushinek, S. "Accounting Systems and the Electronic Data Processing Function," MANAGEMENT DECISION, Vol. 23, No. 4, 35‑44, 1986.
Rushinek, A. and Rushinek, S. "Production and Inventory Management Software Packages Related to User Reactions," PRODUCTION AND INVENTORY MANAGEMENT, Vol. 27, No. 1, 75‑84, 1986.
Rushinek, A. and Rushinek, S. "Statistical/Mathematical Software Related to Computer User Satisfaction: An Interactive On‑line Expert System Using Diagnostic Audit Trails Through Telecommunication Networks," INTERNATIONAL JOURNAL OF MATHEMATICAL EDUCATION IN SCIENCE AND TECHNOLOGY, Vol. 17, No. 3, 1986.
Rushinek, S., Rushinek, A. and Stutz, J. "Computer Assisted Instruction Performance Standards for the Design of Interactive Feedback and Control Software," ASSOCIATION FOR EDUCATIONAL DATA SYSTEMS (AEDS) JOURNAL, Vol. 19, Nos. 2‑3, 137‑142, Winter/Spring 1986. http://portal.acm.org/citation.cfm?id=19153
Rushinek, A. and Rushinek, S. "Audit Trail Controls in an EDP Information System," THE EDP AUDITOR JOURNAL, January 1986.
Rushinek, A. and Rushinek, S. "The Effects of Communication Monitors on User Satisfaction," INFORMATION PROCESSING AND MANAGEMENT, Vol. 22, No. 4, 345‑351, January 1986.
Rushinek, A. and Rushinek, S. "The Influence of Trouble‑Shooting, Education and Documentation on Computer User Satisfaction," IEEE TRANSACTIONS ON SYSTEMS, MAN AND CYBERNETICS, Vol. SMC‑16, No. 1, 165‑167, January/February 1986.
Rushinek, A. and Rushinek, S. "Control Through Standard Costs and Variance Analysis," SINGAPORE ACCOUNTANT, Vol. 2, No. 2, 30‑33, February 1986.
Rushinek, A. and Rushinek, S. "Additional Fund Allocation Constraints for Common Stock Investments: An Empirical Analysis of Regional Portfolios in the Common Market and the United States," THE INTERNATIONAL JOURNAL OF ACCOUNTING, Vol. 21, No. 2, 69‑89, Spring 1986.
Rushinek, A. and Rushinek, S. "Microcomputer Application Diagnostic System for Identification and Evaluation of User Satisfaction Factors of Purchasing Software: An Empirical Multivariate Model," MICROPROCESSING AND MICROPROGRAMMING JOURNAL, Vol. 17, No. 4, 185‑194, April 1986.
Rushinek, A. and Rushinek, S. "Factors Affecting Rural Consumers Satisfaction With Medical Care," HEALTH MARKETING QUARTERLY, Vol. 3, No. 4, 37‑57, Summer 1986.
Rushinek A, Rushinek SF. Factors affecting rural consumers' satisfaction with medical care. Health Mark Q. 1986 Summer;3(4):37-57.
http://www.ncbi.nlm.nih.gov/pubmed/10301015
Rushinek, A. and Rushinek, S. "What Makes Users Happy," COMMUNICATIONS OF THE ASSOCIATION FOR COMPUTING MACHINERY (ACM), Vol. 29, No. 7, 594‑598, July 1986. http://portal.acm.org/citation.cfm?id=6140&dl=GUIDE&coll=GUIDE&CFID=62973705&CFTOKEN=57290017
Rushinek, A. and Rushinek, S. What makes users happy? Communications of the ACM, Volume 29, Issue 7(July 1986), Pages: 594 - 598 ISSN:0001-0782
Rushinek, A. and Rushinek, S. "The Effects of Computer Location on End-user Satisfaction," INDUSTRIAL MANAGEMENT AND DATA SYSTEMS, 3‑7, November‑December 1986.
Rushinek, S. and Rushinek, A. "An Application Model for Computer Assisted Design and Manufacturing Using a Product Evaluation and Selection System," COMPUTERS & INDUSTRIAL ENGINEERING, Vol.12, No. 3, 173‑180, 1987.
Rushinek, A. and Rushinek, S. "Audit Trails of System Replacement (SR) and User Satisfaction: An Empirical Study of Micro, Mini and Mainframe Computers Using a Telecommunication Decision Support System (DSS) Network," COMPUTERS & INDUSTRIAL ENGINEERING, Vol. 12, No. 2, 77‑90, 1987.
Rushinek, A. and Rushinek, S. "CAD‑CAM (Computer Assisted Design‑ Computer Assisted Manufacturing) Electronic Design Case Study: A Needs Assessment for Microcomputer Users, Vendors and Consultants," INTERNATIONAL JOURNAL OF APPLIED ENGINEERING EDUCATION, Vol. 3, No. 3, 299‑306, 1987.
Rushinek, S. and Rushinek, A. "Education, Scheduling and Administration Related to Computer User Satisfaction: An Interactive On‑line Expert System Using Diagnostic Audit Trails Through Telecommunication Networks," INTERNATIONAL JOURNAL OF APPLIED ENGINEERING EDUCATION, Vol. 3, No. 4, 399‑412, 1987.
Rushinek, S. and Rushinek A. "The Effects of Sources of Application Programs on User Satisfaction: An Empirical Study of Micro, Mini & Mainframe Computers Using An Interactive Artificial Intelligence Expert‑System," CYBERNETICA, Vol. 30, No. 1, 75‑96, 1987.
Rushinek, A. and Rushinek, S. "Interactive Diagnostic System for Insurance Software: An Expert System Using Artificial Intelligence (ESAI)," CYBERNETICS AND SYSTEMS: AN INTERNATIONAL JOURNAL, Vol. 18, 203‑219, 1987.
Rushinek, A. and Rushinek, S. "Using Financial Ratios to Predict Insolvency," JOURNAL OF BUSINESS RESEARCH, Vol. 15, Issue 1, 93-100 1987.
http://ideas.repec.org/s/eee/jbrese10.html http://www.eurojournals.com/jmib_11_01.pdf Citation
Rushinek, A. and Rushinek, S. "Physical Locking/Anti‑Theft Devices (LD) Case Study: A Product Evaluation and Selection System," CYBERNETICS, Vol.31, No.4, 1988. http://portal.acm.org/citation.cfm?id=383021
Rushinek, A. and Rushinek, S. "Business Graphic Packages," JOURNAL OF SYSTEMS MANAGEMENT, Volume 39, No. 3, 12‑21, March 1988.
Rushinek, A | Rushinek, S F Business graphic packages, J. SYST. MANAGE. Vol. 39, no. 3, pp. 12-21. 1988
Rushinek, A. and Rushinek, S. "Financial Planning (FP) Case Study: Feature Selection System (FSS) for Microcomputer Users & Manufacturers," SINGAPORE ACCOUNTANT, Vol.4, No.10, October 1988.
Rushinek, A. and Rushinek, S. " Training software (TS) case study: feature selection system (FSS) for computer personnel", ACM SIGCPR COMPUTER PERSONNEL, 12(1): 21-33, 1989.
http://www.reviews.com/reviewer/quickreview/Frameset_body.cfm?style=ACMnavigation&bib_id=66061
Rushinek, A. and Rushinek, S. "Graphics Board (GB) Case Study:
Feature Selection System for Microcomputer users and Manufacturers" INTERNATIONAL JOURNAL OF MICROGRAPHICS & VIDEO TECHNOLOGY, 1988.
Rushinek, A |
Rushinek, S F Graphic Board (GB) case study: Feature Selection System (FSS)
for microcomputer users and manufacturers. INT. J. MICROGRAPH. VIDEO TECHNOL.
Vol. 6, no. 3-4, pp. 77-91. 1988
Rushinek, A. and Rushinek, S. "A Feature Selection System for Multiuser Databases," OMEGA: THE INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE, Volume 17, No. 1, January 1989.
Rushinek, A. and Rushinek, S. "The control of computerized information relating to branch manpower management follow-up systems for banks" Rushinek A., Rushinek S. ACM SIGCPR Computer Personnel 12(1): 1-12, 1989.
http://www.reviews.com/reviewer/quickreview/Frameset_body.cfm?style=ACMnavigation&bib_id=66059
Rushinek, A. and Rushinek, S. "Accelerator Boards, Memory, Power, Coprocessor, and Price in an Automated and Networked Matching Algorithm of Users' Needs", COMPUTERS & ELECTRICAL ENGINEERING, Vol. 15, No.3/4, 131‑142, 1989.
Rushinek, A. and Rushinek, S. "Evaluating Asset Safeguarding and Data Integrity in the EDP Audit", MANAGERIAL AUDITING JOURNAL, Vol. 4, No. 2, 3‑6, 1989.
Studies in the area of evaluating asset safeguarding and data integrity have usually dealt with evidential evaluation procedures and the judgment decisions taken by the auditors during initial and subsequent audits. The qualities, measures and techniques of asset safeguarding and data integrity when examined jointly relate a degree of concern for cost-effectiveness considerations, internal controls and the effects of making global judgments using piecemeal evidence. The design of the appropriate internal control system, combined with the impact of proper data security and risk and computer reliability, make up the circumambience under which auditors', as well as management's, assessments are brought to bear.
Rushinek, A. and Rushinek, S. "Manufacturing Resource Planning Systems (MPR) Case Study: Feature Selection System (FSS) for Microcomputer Users and Manufacturers", COMPUTERS & INDUSTRIAL ENGINEERING, Vol. 16, No. 2, 321‑328, 1989.
Rushinek, A. and Rushinek, S. "Multinational Transfer‑Pricing Factors: Tax, Custom Duties, Antitrust/Dumping Legislation, Inflation, Interest, Competition, Profit/Dividend, and Financial Reporting", INTERNATIONAL JOURNAL OF ACCOUNTING EDUCATION AND RESEARCH, Vol. 23, No. 2, 1989.
Rushinek, A. and Rushinek, S.F. (1988). Multinational transfer-pricing factors: Tax, custom duties, antitrustldwnping legislation, inflation, interest, competition, profit/dividend and financial reporting. International Journal of Accounting, 23 (Spring), 95-111.
Rushinek, A. "Local Area Networks (LN) Case Study: A Product Evaluation and Selection System for Microcomputer Users, Vendors, and Consultants Need Assessment", RESOURCE SHARING AND INFORMATION, Vol. 4, No.2, 31‑52, 1989.
http://www.informaworld.com/smpp/content~db=all~content=a904359641
Rushinek, A Local area networks (LN) case study: A Product Evaluation and Selection System (PESS) for microcomputer users, vendors and consultants need assessment. RESOURCE SHAR. INF. NETWORKS. Vol. 4, no. 2, pp. 31-43. 1989
Rushinek, A. and Rushinek, S. "Micro to Mainframe Access (MMA) Feature Selection System", COMPUTERS & INDUSTRIAL ENGINEERING, (accepted for publication), 1989.
Rushinek, A. and Rushinek, S. "Economic Decisions and Resource Allocation in Managerial Accounting", ECONOMIC PLANNING, Vol.25, No. 2, 7‑10, August, 1989.
Rushinek, A. and Rushinek, S. "Word Processing Software in Office System Curriculum, Faculty Competence and Employer Awareness: A Feature Price Contribution Margin Multiple Regression Model", OFFICE SYSTEMS RESEARCH JOURNAL, Spring, 1989.
Rushinek, A. and Rushinek, S. "User Involvement in System Design", CYBERNETICA, Vol. 32, No. 4, 301‑323, 1989.
Rushinek, A. and Rushinek, S. "Portable Computer Case Study: Feature Selection System" CYBERNETICA, Vol. 33, No. 2, 1990.
Rushinek, A. and Rushinek, S. "Training Software Case Study: A Product Evaluation and Selection System", JOURNAL OF EDUCATION FOR BUSINESS, 1989.
Rushinek, A. and Rushinek, S. "Theory of Evaluating the Effectiveness of Nursing Home Administrators", HEALTH MARKETING QUARTERLY, Vol. 6, No. 4, 33‑55, 1989.
Rushinek, A. and Rushinek, S. "Matching Program Code Generators to Software Developers' Needs", OMEGA: THE INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE, Vol. 18, No. 3, 1990.
Rushinek, A. and Rushinek, S. "Selection System Algorithm for Microcomputer: Training and Education Seminars", COMPUTERS & EDUCATION, Vol. 14, No. 2, 113‑124, 1990.
Rushinek, A. and Rushinek, S. "Control Through Standard Costs and Variance Analysis for Performance Evaluation," ECONOMIC PLANNING Vol. 26, No. 2, 3‑8, April, 1990.
Rushinek, A. and Rushinek, S. "Health Care Delivery and Professional Effectiveness: Centralization, Staff Admission, Surgical Performance, & Decision Making", INTERNATIONAL JOURNAL OF REHABILITATION RESEARCH, Vol. 13, No.4, 1990.
Rushinek, A. and Rushinek, S. "The Effect of Audit Firm Size on Audit Prices" OMEGA: THE INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE, Vol. 18, No. 5, 1990.
Rushinek, A. and Rushinek, S. "DSS Software Evaluation and Selection, THE JOURNAL OF INFORMATION SYSTEMS MANAGEMENT, Vol. 4, No. 2, Spring, 1991, 40‑45.
Rushinek, A. and Rushinek, S. "Data Encryption Features for Computer Hardware and Software Profitability: I/O ports, Expansion Slots, Algorithms, Ciphers and Security", COMPUTERS & SECURITY, No. 10, 1991, 345‑357.
Rushinek, A. and Rushinek, S. "Data encryption features for computer hardware and software profitability: I/O ports, expansion slots, algorithms, ciphers and security," Computers and Security, Volume 10 , Issue 4 (June 1991), Pages: 345 - 357, ISSN:0167-4048 http://portal.acm.org/citation.cfm?id=116103 http://portal.acm.org/citation.cfm?id=116103
E-commerce security measures: are they worth it? A Rushinek, S Rushinek - Ubiquity, 2002 - portal.acm.org ... 4, No. 2, 3-6. Rushinek, A. and Rushinek, S. "Data Encryption Features for Computer Hardware and Software Profitability: I/O ports, Expansion Slots, Algorithms ...
Rushinek, A. and Rushinek, S. "A Product Evaluation and Selection System For Project Management", COMPUTERS IN INDUSTRY, No. 7, 1991.
Rushinek, A | Rushinek, S A product evaluation and selection system for project management software, COMP. IND. Vol. 16, no. 3, pp. 289-301. 1991
Rushinek, A. and Rushinek, S. "Oil and Gas Mandated Accounting Changes and Debt Covenants: Debt to Equity Maturity, Dividend/Retained Earning Reduction & Refinancing Cost Ratios", OIL & GAS TAX QUARTERLY, Vol. 40, No.2, 1991, 316‑329.
Rushinek, A. and Rushinek, S. "Selecting Password/File Access Software", CORPORATE CONTROLLER, Vol. 4, No. 6, 1992, 33-38.
Rushinek, A. and Rushinek, S. "Terminal Emulation Controllers, Duplex, Communication Protocols, Multisession Networks, Copy Protection, Baud-Rate, and Windows Compatibility: Profit Measures and Product Features", TELEMATICS AND INFORMATICS, Pergammon Press, Vol. 10, No. 1, 1993, 59-73.
Rushinek, A. and Rushinek, S. "Data Encryption (DE) Case Study: Feature Selection System (FSS) for Microcomputer Users and Manufacturers", ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Vol. 26, No. 1, 1993, 93-115.
Rushinek, A. and Rushinek, S. "Using Experts for Detecting & Litigating Computer Crime", MANAGERIAL AUDITING JOURNAL, Vol. 8, No. 7, November, 1993, 19-21. http://www.emeraldinsight.com/Insight/viewContentItem.do?contentType=Article&hdAction=lnkpdf&contentId=868184
Article URL: http://www.emeraldinsight.com/10.1108/02686909310046862
Whilst the development of a crime-proof computer operating system seems very unlikely, more could be done to deter, discover, litigate and punish computer criminals. Because of the limited sophistication of security devices, experts shy away from them, while managers and attorneys (unaware of their limited sophistication) refrain from using security devices either because of their high cost or in the erroneous belief that computer crime is a low risk. To control computer crime, the computer experts should assist both management and the legal community, especially where management loosely carries out the existing policies, procedures, and preventive controls, giving a false impression of high security which makes it even more difficult to discover and gather evidence of crime.
Rushinek, A. and Rushinek, S. "Financial Budgets Total Quality Management of the Medical Instrument & Related Products' (IR) Industries: Variance Analyses of Actual To Forecasted Values", INTERNATIONAL JOURNAL OF QUALITY AND RELIABILITY MANAGEMENT, accepted for publication, 1993.
Rushinek, A. and Rushinek, S. "Improving Profitability with Segmented Income Statements for Local Area Networks", INDUSTRIAL MANAGEMENT & DATA SYSTEMS, Vol. 94,No. 2, 1994, 7-15.
Rushinek, A. and Rushinek, S. "Forecasts of the Newspaper Industry Based on Financial Statements", RESEARCH BULLETIN FOR MANAGMENT ACCOUNTANTS, Vol. 13, 1994, 50-66.
Rushinek, A. and Rushinek, S. "Instrument and Related Products Competitive Computerized Financial Analysis Forecasts of Sales and Market Values for Cordis Corporation", ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Vol. 27, No. 1, 1994, 83-114.
Rushinek, A. and Rushinek, S. "Net Income-to-Sales Ratio Grouping For the Crude Petroleum and Natural Gas Industry Sector: A Company to Peer Comparative Variance Analysis", OIL AND GAS TAX QUARTERLY, June, 1995, Volume 43, No.4, 713-728.
Rushinek, A. and Rushinek, S. "Forecasting Sales, Expenses & Stock Market Values by Quarterly Financial Statement Ratio Analysis: A Microcomputer Software Development Model for Applied Magnetic Corp. and the Electronic and Electrical Equipment Industry", MANAGERIAL AUDITING JOURNAL, Vol. 10, No. 2, 1995, 7-33.
Rushinek, A. and Rushinek, S. "Accounting Packages Feature Selection System (FSS)", RESEARCH BULLETIN FOR MANAGEMENT ACCOUNTANTS, (Accepted for publication 1995).
Rushinek, A. and Rushinek, S. "CBESM", RESEARCH BULLETIN FOR MANAGEMENT ACCOUNTANTS, (Accepted for publication 1995).
Rushinek, A. and Rushinek, S. "Accounting Software Evaluation: Hardware, Audit Trails, Backup, Error Recovery and Security", MANAGERIAL AUDITING JOURNAL, Vol. 10, No. 9, 1995, 29-37.http://www.emeraldinsight.com/Insight/viewContentItem.do?contentType=Article&hdAction=lnkhtml&contentId=868268
Rushinek, A. and Rushinek, S. "Damage Cost Calculation Model for Exxon Corporation and the Oil and Gas Industry: A Simulated Fraud Decomposition of Expert System Software Controls", OIL AND GAS TAX QUARTERLY, Vol. 44, No. 3, March 1996, 337-350.
Rushinek, A. and Rushinek, S. “ Project Management Software Feature Profitability: Windows, Networks, Mainframes, Filtered Task Diagrams, Schedules, and Calendars, JOURNAL OF COMPUTER INFORMATION SYSTEMS (JCIS), Vol. 37, No. 4, Summer 1997, 48-55.
Rushinek, A. and Rushinek, S. "Tax Fraud Forecasting For the Petroleum Refining Industry: Financial Ratios & Reversed Accounting Theory Applied to Shell Oil", OIL AND GAS TAX QUARTERLY, March, 1997.
Rushinek, A. and Rushinek, S. “Managerial auditors mixed cost forecasting assumption departure error estimates for litigation and professional liability risk reduction: the electronics industry”, MANAGERIAL AUDITING JOURNAL, Vol.12 No. 6, 1997.
http://www.emeraldinsight.com/10.1108/02686909710180643
Rushinek, A. and Rushinek, S. ”Rating and Ranking Best Practices of the British Petroleum Oil Company and the Oil & Gas Industry: Sales to Cash Forecasting Univariate Regression Trend Analysis and Computer Modeling”, OIL AND ENERGY QUARTERLY, December, 1997.
Rushinek, A. and Rushinek, S. ”Litigation in Pennzoil and the Petroleum Refining Industry: A Financial Ratio Automated Peer Review Analysis of Variance Internet Software Development” OIL, GAS & ENERGY QUARTERLY, Vol.47, No.1, September, 1998, 17-32.
Rushinek, A. and Rushinek, S. ”Correlating Investors’ Preferences to Stock Characteristics: An Algorithm for Internet Software Decision Support System Development in the Crude Oil & Refining Industry” OIL, GAS & ENERGY QUARTERLY, Vol. 48, No.1, September, 1999, 87-101.
Rushinek, A. and Rushinek, S. ”Oil & Gas Market, Sector & Company Relative Strength Congruity Trading Theory (MSCRSSCTT): An Internet Automation Approach Applied to Chevron Corporation’s Stocks” OIL, GAS & ENERGY QUARTERLY, Vol. 48, No.4, June, 2000, 671-682.
Rushinek, A. and Rushinek, S. Internet Fraud Auditing: A Simulated Health Care Industry Case Study, JOURNAL OF FORENSIC ACCOUNTING, Vol. 1, No. 1, 125-234, 2000. http://www.rtedwards.com/journals/JFA/contents.html http://www.rtedwards.com/journals/JFA/I-1/125.pdf
"Forensic audits are investigative
audits that aim at detecting the likelihood, magnitude and risk
of irregularities in financial statements. In contrast with the traditional
audit of financial statements, this study focuses on auditing statements posted
on Internet web sites. Since most Forensic
audits are investigative audits that aim at detecting the likelihood, magnitude
and risk of irregularities in financial statements. In contrast with the
traditional audit of financial statements, this study focuses on auditing
statements posted on Internet web sites. Since most publicly traded companies
are moving towards posting their financials on the Internet, this method of
auditing may become more and more popular, as well as cost effective. Even if a
publicly traded company does not post its own financial statements on the web,
other companies are
providing this service, as well as the Securities and Exchange Commission. The forensic auditor can provide effective expert witness testimony and computer litigation support regarding overstated revenue sales fraud.
This study describes a software based fraud detection expert system (ES) using a simulated
case study of the hospital and medical service plan industry. Typically, this system will run
on the Internet, scans the audited company’s financial statements and analyzes the differences
between trends of the company’s annual reports (for about 10 years). It also identifies red
flags that substantially differ from the norms in the industry. When it detects such deviations,
it points out the suspicious accounts, such as the Net Sales account. Furthermore, it highlights
the direction of the deviations, such as an over statement rate of 10% and the corresponding
offsetting accounts. This study describes how the system can be validated in a classroom simulation of “cops and robbers.” The robbers perpetrate a fraud on a company, and the cops try to spot it and explain
it. The ultimate use of such a system will be to continuously run it on the Internet and e-mail
alerts to the forensic auditor any time it detects red flags."
Rushinek, A. and Rushinek, S. “The Role of the Forensic Accountant in Calculating the Damages Using the ‘But-if Analysis in a Case of Internet Day Trader & Online Broker Misconduct Litigation”, JOURNAL OF FORENSIC ACCOUNTING, Vol. 1, No. 2, 241-250, 2001. http://www.rtedwards.com/journals/JFA/contents.html
This is a study of the role of the forensic accountant in calculating damages using the “but if”
analysis in a case of Internet day trader and broker misconduct litigation. The day trader
makes several claims that the forensic accountant can validate. For example, the trader claims
that the broker pressures the trader to take excessive risk and focus on NASDAQ’s most risky
Internet stock trades. The forensic accountant can quantify the risk of the different stock markets
and sectors. For this purpose, the forensic accountant calculates the variance for the different
stock markets and sectors, leading to the conclusion that indeed the NASDAQ is significantly
more risky than other stock exchanges. Likewise, the Internet stocks are much more
volatile than other sectors, and therefore, much more risky. Forensic accountants are better
suited to deal with such cases when special accounting issues arise. These issues may include
income taxes, trust accounting, money laundering, reconstructing financial statements as well
as cash collection issues. Furthermore, the forensic accountant can deploy the “But If” analysis
to show what would have happened had certain actions been avoided. In our case, what
would have happened had the online broker not pulled the power plug on the PC (Personal
Computer) of the day trader, forcing him to suspend his trade. The forensic accountant can calculate
the profits that the trader would have earned had the broker allowed him to conclude
his exit plan and cover his short position, before the stock market trend reversed itself.
Rushinek, A. and Rushinek, S. “E-Commerce Security Measures: Are They Worth It?”, ACM: UBIQUITY, Volume 3, issue 39, November 12, 2002 pp. 1-12.
Rushinek, A. and Rushinek, S. “Short Selling Opportunity Cost Of Stock Market Losses Damages Software: Internet Mathematical Power, Log, Polynomial, Exponential & Insider Trading Programs”, JOURNAL OF FORENSIC ACCOUNTING, (Accepted for Publication).? http://www.rtedwards.com/journals/JFA/contents.html
Rushinek, A. and Rushinek, S. "Forensic Audits of Stock Market Forecasts For Texaco & The International Oil and Gas Industry & Financial Models for Online Broker Litigation", OIL, GAS, & ENERGY QUARTERLY, Vol. 51, No. 4, June, 2003, 659-678.
Rushinek, A. and Rushinek, S. “Automated Internet Trading Forecast Variance Analysis: An Oil and Gas Industry And BP Corporation Case Study”, OIL, GAS, & ENERGY QUARTERLY, Volume 52 Number 1 September 2003, 35-54.
Rushinek, A. and Rushinek S. “What Makes a Publisher Important? Maximization of Internet Citations Methodology”, ACM: UBIQUITY, Volume 4, Issue 12, May 13 - 19, 2003.
Rushinek, A. and Rushinek S. “The University of DVD”, ACM: UBIQUITY, Volume 4, Issue 41, May 13 - 19, 2003.
Rushinek, A. and Rushinek, S. "Patents & Provisional
Business Method Patent Application (PPA) Disclosure Document Program (DDP) For
Building & Testing Quality Research Productivity Of Expert Witness
Testimony & Computer Litigation Support Of Trade Secrets & IP”, PRODUCTIVITY AND QUALITY
MANAGEMENT FRONTIERS, Vol X (2004).
Rushinek, A. and Rushinek S. “What Makes Users Unhappy: Share-Point Team Services Web Server Security”, ACM: UBIQUITY, Volume 6, Issue 2, February 2005. retrieved 10-31-2009 http://www.acm.org/ubiquity/views/v6i2_rushinek.html
Rushinek, A. and Rushinek S. “Internet Web Server Comparative Forecasting Sales Models: Reversed Accounting of Texaco Corp and The Oil & Gas Industry linear, Exponential, Power, Polynomial & Logarithmic Univariate Regressions”, OIL, GAS, & ENERGY QUARTERLY, Volume 54, No. 2, November 2005, 87-95
Mark Friedman, Avi Rushinek, Sara Rushinek “The Effect on Achievement of Using Emerging Technology in the Managerial Accounting Course”, THE ACCOUNTING EDUCATORS' JOURNAL, Volume 16 (2006)
http://www.aejournal.com/ojs/index.php/aej/article/viewFile/32/32
Rushinek, A. and Rushinek S. “An Automated Business Intelligent Stock Market Matching Engine For the Oil and Gas Industry: Materiality of Violating the Normality Assumption of Linear Regression Control Analysis”, OIL, GAS, & ENERGY QUARTERLY, Volume 56, No. 2, November 2007, 435-448.
Retrieved 11-1-98: http://www.acquirecontent.com/titles/oilgas-energy-quarterly
Rushinek, A. and Rushinek S. “Optimal Forecasting Models For The Oil & Gas Industry: A Study Of The Daily Dow Jones U.S. Oil & Gas Index And ConocoPhillips With The Aid Of The Virtual Internet Office”, OIL, GAS, & ENERGY QUARTERLY, Volume 57, No. 1, June, 2008, 893-901.
http://www.docstoc.com/docs/3866699/OFFSHORE-BANKING-TAX-PLANNING--THE-VIRTUAL-INTERNET-OFFICE-
OFFSHORE BANKING, TAX-PLANNING, THE VIRTUAL INTERNET OFFICE ...
2 Rushinek,
A. and Rushinek, S., “Oil and Gas Market Sector &
Company Relative ... Theory Applied to Shell Oil”, Oil, Gas,
& Tax Quarterly, March 1997, Vol. ...
www.docstoc.com/.../OFFSHORE-BANKING-TAX-PLANNING--THE-VIRTUAL-INTERNET-OFFICE-
Rushinek, A. and Rushinek S. “International Outsourcing And Repurposing Classroom Surveillance High Definition Videos For Continuing Professional Education, Distance Learning & Free Public Service Using Google Webcasting”, ACM: UBIQUITY (Accepted for publication 2008)
Other Works Accepted for Publication:
Rushinek, A. and Rushinek, S. "A General Approach to Data Processing Auditing," EXECUTIVE ACCOUNTANT, Vol. 9, No. 3, 5‑9, Autumn 1982.
Rushinek, A. and Rushinek, S. "Concurrent Electronic Data Processing (EDP) Auditing Techniques in Accounting Information Systems," INTERFACE, 50‑56, Winter 1982‑1983.
Rushinek, A. "Computerized Accounting Systems," INTERFACE, Vol. 5, No. 2, 50‑55, Summer 1983.
Rushinek, A. "Investors May Find Computers Time‑Consuming," BUSINESS WEEK, October 17, 1983.
Rushinek, A. "Charts Unlimited, Computer Based Software," EDUCATIONAL TECHNOLOGY, December 1983.
Rushinek, A. and Rushinek, S. "Controlling Computer Crime, Fraud and Abuse," EDPACS, THE EDP (ELECTRONIC DATA PROCESSING) AUDIT, CONTROL AND SECURITY NEWSLETTER, December 1983.
Rushinek, A. "LSF The Least Squares Curve Fitter: A Problem Solving Aid for the IBM PC (A Software Package)," EDUCATIONAL TECHNOLOGY, Vol. 24, No. 6, 57, June 1984.
Rushinek, A. and Rushinek, S. "Analysis de los Sistemas de Contabilidad y Presupuestos Computarizados," (Accounting Systems Analysis and Computerized Budgets), CONTABILIDAD, FINANZAS Y ECONOMIA, No. 3, 8‑11, July 1984.
Rushinek, A. and Rushinek, S. "EDP System‑Development Methodology: Auditability and Control," LECTURE NOTES IN COMPUTER SCIENCE, Vol. 186, 423‑434, 1985.
Rushinek, A. and Rushinek, S. "Authoring Without Embedded Characters," DATA TRAINING, Vol. 4, No. 7, 7, June 1985.
Rushinek, A. and Rushinek, S. "Accounting for Strategic Decisions and Opportunity Costs," EXECUTIVE ACCOUNTANT, 7‑8, Autumn 1985.
Rushinek, A. and Rushinek, S. "Annual Computer Survey‑‑1986‑87," NEW ACCOUNTANT, November 1986.
Rushinek, A. and Rushinek, S. "Annual Computer Survey‑‑1987‑88," NEW ACCOUNTANT, 21, November 1987.
Rushinek, A. "Selecting Expert System Development Software & Hardware", SOUTH FLORIDA EDP AUDITORS ASSOCIATION NEWS, No. 2, 1‑ 4, January 1991.
Rushinek, A. Review of HANDBOOK OF LITIGATION SERVICES, (Editors Weil, C.; Wagner, R. and Frank, P.) ACCOUNTING REVIEW, 1990.
Manuscripts Under Review
Rushinek, A., Rushinek S, “Class Action Sex Discrimination Prevention Controls of AIS Faculty Promotion - A Forensic Audit, Expert Witness Testimony and Computer Litigation Support Case.” (submitted to Journal of Forensic Studies in Accounting and Business, request for revision October 2008, plan to resubmit Spring 2009)
Rushinek, A., Rushinek S, and Stutz, J., “An Employer Discrimination Compliance Analysis/Alert System and The Convergence of Forensic Experts in Accounting and Computing.” (to be submitted Spring 2009 to Journal of Forensic Accounting)
Rushinek, A., Rushinek S, “ Internet Security & Due Diligent Audit, Forensic Experts, Offshore Off Balance Sheet Banking, & Uncooking The Books: Automatic Scans, Enron Corp. & The Energy Trading Industry.” (submitted to Oil & Gas Quarterly, 2008
RESEARCH PERFORMED
Research Papers in Progress:
Forensic Accounting and Computer Litigation Support
Comparative Analyses of Utilities Rate Design ‑ Loss of Load Probabilities.
Computer Assisted Instruction for the CPA Review.
Comparative Usefulness of Financial Statements to Investors.
The Design and Programming of Interactive Accounting Software Evaluation Subroutines.
Implications of e-Commerce of Managerial/Cost Accounting.
PROFESSIONAL
Editorial Responsibilities:
Editorial Board – IT Journal, Journal of Forensic Accounting,
Reviewer: National Science Foundation (NSF), OMEGA, Journal of Forensic Accounting
Refereed for: Decision Sciences Institute (DSI)
American Accounting Association (AAA)
Educational Technology
OMEGA, Journal of Forensic Accounting
Referee of Accounting Information System Books, Documentation and Readings for Kent, McGraw‑Hill, Irwin, Prentice Hall & Wiley
Professional and Honorary Organizations:
American Accounting Association – Member-At-Large Forensic Accounting
Institute of Internal Auditors –The Board of Governors
Institute of Internal Auditors –Academic Relations Committee
Institute of Internal Auditors – Evaluator of Technology & Software for implementation of Sarbanes-Oxley Act and Security for Internal Auditors
Royal Society of Fellows – Academic Advisory Board
National Association of Accountants
American Accounting Association
American Institute for Decision Sciences
ISACA Association
Phi Kappa Phi
Honors and Awards:
Distinguished Service Award ‑ Florida Institute of
Certified Public Accountants, Dade Chapter
Microcomputer Auditing Grant Award ‑ Coopers & Lybrand
University of Miami School of Business Research Award
Refereed Proceedings and Presentations:
Rushinek, A. and Rushinek, S. "The Use of Computer Assisted Instruction in the Teaching of Business Data Processing and Its Effect on Students' Attitudes," WESTERN AMERICAN INSTITUTE FOR DECISION SCIENCES (AIDS) 1980 PROCEEDINGS, Phoenix, Arizona.
Rushinek, A. and Rushinek, S. "A Factor Analyzed Model for Developing Interactive Software Evaluations," NATIONAL AMERICAN INSTITUTE FOR DECISION SCIENCES (AIDS) 1981 PROCEEDINGS, Boston, Massachusetts, 320‑323.
Rushinek, S. and Rushinek, A. "User Participation in Interactive Software Design," SOUTH EAST AMERICAN INSTITUTE FOR DECISION SCIENCES (AIDS) 1981 PROCEEDINGS, Charlotte, North Carolina.
Rushinek, A., Rushinek, S. and Stutz, J. "Applied Discriminant Model for Information Systems Evaluation," 1982 PROCEEDINGS OF THE ASSOCIATION FOR EDUCATIONAL DATA SYSTEMS (AEDS), Orlando, Florida.
Espahbodi, R., Rushinek, A. and Rushinek, S. "Box‑Jenkins Univariate Methods for Forecasting Time Series of Annual Accounting Returns on Investments: An Empirical Investigation of the Predictive Ability of General Price Level Adjustments and Inflation Accounting," NATIONAL AMERICAN INSTITUTE FOR DECISION SCIENCES (AIDS) 1982 PROCEEDINGS, San Francisco, California, 89‑92.
Rushinek, A. and Rushinek, S. "Cost‑Volume‑Profit Analysis Under Uncertainty," SOUTH EASTERN AMERICAN ACCOUNTING ASSOCIATION (AAA) 1982 PROCEEDINGS, Jacksonville, Florida.
Rushinek, S. and Rushinek, A. "Reducing the Redundancy of a Research and Development Cost Forecasting Model in the Transportation Industry," SOUTH EASTERN AMERICAN ACCOUNTING ASSOCIATION (AAA) 1982 PROCEEDINGS, Jacksonville, Florida.
Rushinek, S. and Rushinek, A. "Evaluation of Integrated Word Processing in the Office of the Future," NATIONAL ONLINE 1983 PROCEEDINGS, New York, New York, 483‑489.
Rushinek, A. and Rushinek, S. "The Interactive Computerization of Manual Banks Demand‑Deposits Management Information System (MIS) for Electronic Data Processing (EDP) Auditing: An Empirical Analysis," 1983 WESTERN AMERICAN INSTITUTE FOR DECISION SCIENCES (AIDS) PROCEEDINGS, Reno, Nevada.
Rushinek, A. and Rushinek, S. "Models in Business Development and Planning: Their Applications for Cash Flow Analysis and Financial Forecasting," MODELING AND SIMULATION PROCEEDINGS, of the Fourteenth Annual Pittsburgh Conference, Pittsburgh, Pennsylvania, Vol. 14, Part 4, 1217‑1220, 1983.
Rushinek, A. and Rushinek, S. "EDP Auditor's Role in Evaluating Computerized Accounting Information Systems Efficiency by Queuing, Simulation, and Statistical Models," ACM SIGCSE BULLETIN (Association of Computing Machinery of the Special Interest Group on Computer Science Education), Vol. 15, No. 1, 205‑210, February 1983.
Rushinek, A. and Rushinek, S. "EDP Auditor's Role in Performing Code Comparisons, Testing and Reviews of Computerized Accounting Information Systems," INTERNATIONAL ASSOCIATION OF MODELLING AND SIMULATION TECHNIQUES IN ENTERPRISE (AMSE) WINTER SYMPOSIUM 1983 MODELLING AND SIMULATION, Bermuda, March 1983.
Rushinek, S. and Rushinek, A. "Computer Capacity Management & User Testing Facilities: Performance Evaluation Methodology for Efficient/ Effective System Design," 1983 PROCEEDINGS FOR INTERNATIONAL CONFERENCE ON COMPUTER CAPACITY MANAGEMENT (ICCCM), sponsored by Institute for Software Engineering, Sunnyvale, California, 337‑341, April 1983.
Rushinek, S. and Rushinek, A. "Distributed Data Processing & Data Base Management Systems (DBMS) and Its Network Configuration of Data Communication and System Software for Micro, Mini, and Mainframe Computers," 21ST SOUTHEAST REGION ASSOCIATION FOR COMPUTING MACHINERY (ACM) PROCEEDINGS, Durham, North Carolina, April 1983.
Rushinek, A. "Electronic Data Processing (EDP) Auditing and Accounting Information System Output Controls Promoting Computer Privacy, Security, and Integrity," 1983 MIDWEST AMERICAN INSTITUTE FOR DECISION SCIENCES (AIDS) PROCEEDINGS, Kansas City, Missouri, 189‑190, April 1983.
Rushinek, A. and Rushinek, S. "A Model for Measuring and Forecasting the Level of Information Content as a Function of Accounting Information System Reports: An Empirical Multiple Regression Analysis for a Computerized Banking Loan System Follow‑up," SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION (AAA) 1983 PROCEEDINGS, Virginia Beach, Virginia, 320‑327, April 1983.
Rushinek, S. and Rushinek, A. "Computer Literacy Plan for Middle Management and Its Impact on Decision Support Systems," 1983 PROCEEDINGS OF THE ASSOCIATION FOR EDUCATIONAL DATA SYSTEMS (AEDS), Portland, Oregon, May 1983.
Rushinek, A. and Rushinek, S. "Mini/Micro Computer Software Evaluation: A Function of Reliability, Functionality, Capacity, Flexibility, Usability, Security, Performance, Serviceability, Ownership and Cost," PROCEEDINGS OF THE ASSOCIATION FOR COMPUTING MACHINERY (ACM) 22ND ANNUAL TECHNICAL SYMPOSIUM, Gaithersburg , Maryland, A.2.1‑A.2.5, June 1983.
Rushinek, S. and Rushinek, A. "A Model for Measuring and Forecasting the Level of Control of Investment Centers as a Function of the Organizational Environment: An Empirical Multiple Regression Analysis," INTERNATIONAL ACCOUNTING AND FINANCIAL INFORMATION PROCEEDINGS, Brussels, Belgium, June 1983.
Rushinek, A. and Rushinek, S. "Access and Communication Controls in an Accounting Information System," EIGHTH DATA COMMUNICATION SYMPOSIUM PROCEEDINGS, Cape Cod, Massachusetts, October 3‑6, 1983.
Rushinek, A. and Rushinek, S. "Auditing the Computerized Accounting Information System: Conceptual Foundation, Structure and Development," PROCEEDINGS OF THE SEVENTH ANNUAL SYMPOSIUM ON COMPUTER APPLICATIONS IN MEDICAL CARE (SCAMC), Baltimore, Maryland, 27.2‑27.19, October 23‑26, 1983.
Rushinek, A. and Rushinek, S. "Computerized Accounting Systems: Essentials of Computer Acquisition," WESTERN EDUCATIONAL COMPUTING CONFERENCE 1983 PROCEEDINGS, San Francisco, California, 14‑ 19, November 1983.
Rushinek, A., Rushinek, S., Chang, L. and Most, K. "A Measurement of Perceived Utility of Corporate Published Annual Reports to Investors in the U.S., United Kingdom, and New Zealand," 1983 SOUTHERN MANAGEMENT PROGRAM PROCEEDINGS, Atlanta, Georgia, 132‑134, November 1983.
Rushinek, A. and Rushinek, S. "An Analysis of Computer Software and Its Importance to the Accounting Information System," SEVENTH EUROPEAN MEETING ON CYBERNETICS AND SYSTEMS RESEARCH 1984 PROCEEDINGS, Vienna, Austria.
Rushinek, S. and Rushinek, A. "Evaluation of Communication Networks and Distributed Data Processing Systems: Its Implications for Management," NATIONAL ONLINE 1984 PROCEEDINGS, New York, New York, April 1984.
Rushinek, A. and Rushinek, S. "The Interactive Computerization of Electronic Data Processing (EDP) Auditing Related to Foreign Currency: An Empirical Banking Simulation Model," MODELLING AND SIMULATION PROCEEDINGS, at the Fifteenth Annual Pittsburgh Conference, Pittsburgh, Pennsylvania, April 1984.
Rushinek, A. and Rushinek, S. "Proposed Mandatory Accounting Changes in the Oil and Gas Industry: The Economic Determinants," MID‑ATLANTIC AMERICAN ACCOUNTING ASSOCIATION (AAA) PROCEEDINGS, Baltimore, Maryland,
April 1984.
Rushinek, A. "Theory of Qualified Audit Opinions and Auditor Switching: An Empirical Analysis of Determining Dominant Factors," SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION (AAA) 1984 PROCEEDINGS, Biloxi, Mississippi, April 1984.
Rushinek, A. and Rushinek, S. "Alternative Accounting Profitability Measures and Security Returns: An Empirical Multivariate Analysis," OHIO REGION AMERICAN ACCOUNTING ASSOCIATION (AAA) 1984 PROCEEDINGS, Oxford, Ohio, May 1984.
Rushinek, A. and Rushinek, S. "Microcomputers: Data Security, Accuracy and Privacy Controls for Detecting and Preventing Microcomputer Misuse Through Electronic Data Processing (EDP) Auditing," THE TOUCHE ROSS EDP AUDIT SYMPOSIUM PROCEEDINGS, Amherst, Massachusetts, 39‑49, May 7, 1984.
Rushinek, A. and Rushinek, S. "Branching, Validating, and Scoring Interactive Audit Systems (IAS) Using Portable Microcomputers: An Empirical Factor and Path Analysis of Electronic Data Processing Controls," AMERICAN ACCOUNTING ASSOCIATION (AAA) 1984 PROCEEDINGS, Toronto, Canada, August 1984.
Rushinek, A., Rushinek, S. and Stutz, J. "BASIC Business Programming Aided by CAI (Computer Assisted Instruction) Instructional Software: An Empirical Evaluation of the Learning Curve for System Planning and Control," PROCEEDINGS OF THE WESTERN EDUCATIONAL COMPUTING CONFERENCE, San Diego, California, November 1984.
Rushinek, A., Rushinek, S. and Stutz, J. "Computer‑users' Performance Related to their Attitudes Toward Interactive On‑line: An Empirical Investigation of Programs Development," PROCEEDINGS OF THE NINTH ANNUAL EUROPEAN STUDIES CONFERENCE, Omaha, Nebraska, November 16, 1984.
Rushinek, A. and Rushinek, S. "The Promotion of Privacy, Security, and Integrity of Business Computer Information Systems," 1984 INTERNATIONAL COMPUTER SYMPOSIUM PROCEEDINGS, Taipei, Taiwan, Republic of China, December 1984.
Rushinek, A. and Rushinek, S. "Accounting Information System Development in EDP (Electronic Data Processing) Auditing," 1985 SOFTWARE ENGINEERING PROCEEDINGS, Berlin, Germany, 1985.
Rushinek, A. and Rushinek, S. "Environmental Variables of Multinational Transfer Pricing ‑ An Empirical Analysis of Determining Dominant Factors: Import Restrictions, Antidumping, Inf(Def)lation, Taxes, Politics and Financial Reporting," PROCEEDINGS OF THE 1985 ANNUAL MEETING OF THE AMERICAN ACCOUNTING ASSOCIATION (AAA), Reno, Nevada.
Rushinek, A. and Rushinek, S. "Accounting Information Systems Output Controls," PROCEEDINGS OF COMTEC: COMPUTER MICRO‑GRAPHICS TECHNOLOGY CONFERENCE, New Orleans, Louisiana, February 1985.
Rushinek, A., Rushinek, S. and Stutz, J. "Computer Assisted Instruction in BASIC Programming for Business Applications: An Empirical Performance Evaluation Using Interactive Software," PROCEEDINGS OF THE SOUTHEAST AMERICAN INSTITUTE FOR DECISION SCIENCES (AIDS), New Orleans, Louisiana, February 1985.
Rushinek, A. and Rushinek, S. "A Comparison of Manual and Computerized Accounts Receivable System," PROCEEDINGS OF FIRST NATIONAL CONFERENCE ON COMPUTER APPLICATIONS, Lagos, Nigeria, February 28‑March 1, 1985.
Rushinek, A. and Rushinek, S. "Towards Interactively Evaluating and Measuring the Advantages of Mini/Micro Computer Systems: An Empirical Study," PROCEEDINGS OF FIRST NATIONAL CONFERENCE ON COMPUTER APPLICATIONS, Lagos, Nigeria, February 28‑March 1, 1985.
Rushinek, A. and Rushinek, S. "Accounting and Auditing Software Evaluation With Knowledge Based Expert Systems: An Empirical Multivariate Model," PROCEEDINGS OF THE 1985 PHOENIX CONFERENCE ON COMPUTERS AND COMMUNICATIONS, Phoenix, Arizona, March 1985.
Rushinek, A. and Rushinek, S. "The Effects of Computer Acquisition Method on User Satisfaction: Using An Interactive Expert System," 1985 INFORMATION SCIENCE AND SYSTEMS PROCEEDINGS, Baltimore, Maryland, March 1985.
Rushinek, A. and Rushinek, S. "A Field Study Examination of Budgetary Participation and Locus of Control: An Empirical Analysis of Determining Dominant Factors," PROCEEDINGS OF THE SOUTHEAST AMERICAN INSTITUTE OF DECISION SCIENCES (AIDS), New Orleans, Louisiana, March 1985.
Rushinek, A. and Rushinek, S. "Construction and Architecture Software Related to Computer User Satisfaction: An Interactive Online Expert System Using Diagnostic Audit Trails Through Telecommunications Networks," PROCEEDINGS OF SOUTHEAST ACM MEETING, Nashville, Tennessee, April 1985.
Rushinek, S. and Rushinek, A. "User Involvement in Systems Designs: An Empirical Analysis of Determining Dominant Factors," PROCEEDINGS OF CONFERENCE ON PRODUCTION SYSTEMS ‑ SCIENTIFIC, ECONOMIC, STRATEGIC APPROACH, Paris, France, April 1985.
Rushinek, A. and Rushinek, S. "The Effects of Manufacturer's Software on User Satisfaction: An Empirical Study of Micro, Mini & Mainframe Computers Using an Interactive Artificial Intelligence Expert‑System," PROCEEDINGS OF THE 1985 CONFERENCE ON INTELLIGENT SYSTEMS AND MACHINES, Center for Robotics and Advanced Automation, Oakland University, Rochester, MI, April 22, 1985.
Rushinek, A. and Rushinek, S. "The Effects of System Replacement on User Satisfaction: An Empirical Study of Micro, Mini & Mainframe Computers Using an Interactive Artificial Intelligence Expert‑System," PROCEEDINGS OF THE SIXTH ANNUAL MODELING AND SIMULATION CONFERENCE, University of Pittsburgh, Pittsburgh, Pennsylvania, April 25, 1985.
Rushinek, A. and Rushinek, S. "Payroll and Personnel Software Related to Computer User Satisfaction: An Interactive On‑line Expert System Using Diagnostic Audit Trails Through Telecommunication Networks," PROCEEDINGS OF THE SIXTH ANNUAL MODELING AND SIMULATION CONFERENCE, University of Pittsburgh, Pittsburgh, Pennsylvania, April 25, 1985.
Rushinek, A. and Rushinek, S. "Effects of Budgetary Goal Characteristics on Managerial Attitude and Performance," 1985 SOUTHEAST PROCEEDINGS OF THE AMERICAN ACCOUNTING ASSOCIATION (SEAAA), Orlando, Florida, April 25‑27, 1985.
Rushinek, A. and Rushinek, S. "Order Processing and Inventory Control Software Related to Computer User Satisfaction: An Interactive On‑line Expert System Using Diagnostic Audit Trails Through Telecommunication Networks," 1985 ACM (ASSOCIATION FOR COMPUTING MACHINERY) SIGSMALL (SPECIAL INTEREST GROUP ON SMALL SYSTEMS) SYMPOSIUM ON SMALL SYSTEMS PROCEEDINGS, Danvers, Massachusetts, May 1985.
Rushinek, A. and Rushinek, S. "The Effects of Sources of Application Programs on User Satisfaction: An Empirical Study of Micro, Mini and Mainframe Computers Using an Interactive Artificial Intelligence Expert‑System," END‑USER COMPUTING: THE CHANGING ROLE OF THE SYSTEMS PROFESSIONAL AND THE END‑USER, TWENTY‑FIRST ANNUAL CONFERENCE, Association for Computing Machinery (ACM), Special Interest Group on Computer Personnel Research (SIGCPR), Special Interest Group on Business Data Processing (SIGBDP), Minneapolis, Minnesota, May 2‑3, 1985.
Rushinek, A. and Rushinek, S. "Engineering and Scientific Software Control Modeling, An Expert System Using Micro/Mini/Maxi Computers by Coax/Fiber Optics, and Satellite Networks," PROCEEDINGS OF THE FOURTH INTERNATIONAL CONFERENCE ON ENGINEERING SOFTWARE, London, England, June 1985.
Rushinek, A. and Rushinek, S. "The Effects of Technical Support On User Satisfaction Using an Interactive Artificial Intelligence Expert System," PROCEEDINGS OF THE 1985 AMERICAN CONTROL CONFERENCE, Sponsored by IEEE American Automation Control Council, Boston, Massachusetts, Vol. 2, 904‑905, June 19‑21, 1985.
Rushinek, A. and Rushinek, S. "Correlations Between Instructor, Course and CAI Tutorials," PROCEEDINGS OF THE WORLD CONFERENCE ON COMPUTERS IN EDUCATION, Norfolk, Virginia, July 1985.
Rushinek, A. and Rushinek, S. "The Effects of System Ratings on User Satisfaction," NEW DIRECTIONS IN COMPUTING PROCEEDINGS, Trondheim, Norway, August 1985.
Rushinek, A. and Rushinek, S. "Industrial Plants Performance as a Function of Market, Unions, Government, Customers and Owners: An Empirical Study," PROCEEDINGS OF THE 1985 ANNUAL MEETING OF THE ACADEMY OF MANAGEMENT, San Diego, California, August 1985.
Rushinek, A. and Rushinek, S. "The Effects of the Location of Computer on User Satisfaction," 1985 PAN PACIFIC COMPUTER CONFERENCE PROCEEDINGS, Melbourne, Australia, September 1985.
Rushinek, A. and Rushinek, S. "The Influence of Significant Computer Advantages on End User Satisfaction," IEEE INTERNATIONAL COMPUTER CONFERENCE PROCEEDINGS, Montreal, Canada, September 1985.
Rushinek, A. and Rushinek, S. "Significant Problems Encountered With Micro, Mini, and Mainframe Computers," 1985 WESTERN EDUCATION COMPUTER CONFERENCE PROCEEDINGS, Oakland, California, November 1985.
Rushinek, A., Rushinek, S., Chang, L. and Most, K. "The Construction of an International Investors' Utility Model for Sources of Information for Decision Making: An Empirical Investigation of the U.S., U.K. and New Zealand," 1986 WESTERN AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS, Costa Mesa, California, April 1986.
Rushinek, A. and Rushinek, S. "Determinants of the Corporate Decision to Capitalize Interest: An Empirical Analysis of Income Before Extraordinary Items Dominance," 1986 SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS, Greenville, South Carolina, April 1986.
Rushinek, A. and Rushinek, S. "Durability of Innovations: Implications for the Factory of the Future," 1986 FACTORY OF THE FUTURE CONFERENCE PROCEEDINGS, Montego Bay, Jamaica, May 1986.
Rushinek, A. and Rushinek, S. "Integrated Accounting Software Model For Computer User Satisfaction: Promoting System Planning and Control," PROCEEDINGS OF THE 1986 TENTH WESTERN EDUCATIONAL COMPUTER CONFERENCE, Irvine, California, November 20, 1986.
Rushinek, A. and Rushinek, S. "An Interactive Diagnostic System for Insurance Software," 1986 NATIONAL DECISION SCIENCE INSTITUTE PROCEEDINGS, Honolulu, Hawaii, November 23‑25, 1986.
Rushinek, A. and Rushinek S. "Integrated Spreadsheet (IS) Case Study Feature Selection System For Microcomputer Users & Manufacturers," SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS Atlanta, Georgia, 419‑423, April 1987.
Rushinek, A. and Rushinek, S. "Database Management Systems: A Product Evaluation and Selection System," PROCEEDINGS OF THE 1987 WESTERN EDUCATIONAL COMPUTING CONFERENCE, San Francisco, California, November 19, 1987.
Rushinek, A. and Rushinek, S. "An Evaluation and Selection Methodology of Microcomputer Training Software: Implications for Human Resource Managers and Computer Personnel," PROCEEDINGS OF ASSOCIATION OF COMPUTING MACHINERY (ACM) SPECIAL INTEREST COMPUTER PERSONNEL, Washington, D.C., April 1988.http://portal.acm.org/citation.cfm?id=57216.57223 http://portal.acm.org/citation.cfm?id=57223
Rushinek, A. and Rushinek, S. An evaluation and selection methodology of microcomputer training software: Implications for human resource managers and computer personnel, Speical Interest Group on Computer Personnel Research Annual Conference, Proceedings of the ACM SIGCPR conference on Management of information systems personnel, Pages: 46 - 49, Year of Publication: 1988, ISBN:0-89791-262-4, http://portal.acm.org/citation.cfm?id=57223
Rushinek, A. "Health and Medical Software Pricing and Expectations," 5TH WORLD CONGRESS OF SOCIAL ECONOMICS, York, England, August 1988.
Rushinek, A. and Rushinek, S. "Manufacturing Resource Planning Systems (MPR) Case Study: Feature Selection System (FSS) for Microcomputer Users and Manufacturers", PROCEEDINGS OF THE 1989 NORTHEAST DESCISION SCIENCES INSTITUTE, March 29‑31, 1989, Baltimore, Maryland.
Rushinek, A. "Reliance on Accounting Productivity & Performance Measures: A Theoretical and Practical Problem in Measurement", PRODUCTIVITY MANAGEMENT FRONTIERS ‑ PROCEEDINGS ON PRODUCTIVITY RESEARCH, Miami, Florida 1989.
Rushinek, A., Espahbodi, R., Hendrickson, H., "Performance Rankings Under Four Alternative Accounting Measurement Models", PROCEEDINGS OF THE NORTH EAST AMERICAN ACCOUNTING ASSOCIATION, Spring, 1990.
Rushinek, A. and Rushinek, S. "Expert Systems for Expert Witness Testimony" PROCEEDINGS OF 1990 DECISION SCIENCES INSTITUTE,
November, 1990, San Diego.
Rushinek, A. and Rushinek, S. "Profitability & Productivity: Promoting the Design of Software Using An Expert System" PRODUCTIVITY MANAGEMENT FRONTIERS, February 21, 1991, Miami.
Rushinek, A. and Rushinek, S. "Project Management Software Feature Price Contribution Margin" 1991 PROCEEDINGS OF THE SOUTHEAST DECISION SCIENCES INSTITUTE, Washington, D.C.
Rushinek, A. and Rushinek, S. "Environmental Contact and Organizational Innovation: A Factor Analysis Study" 1991 PROCEEDINGS OF THE SOUTHEAST DECISION SCIENCES INSTITUTE, Washington, D.C.
Rushinek, A. and Rushinek, S. "Evaluation of Business Line Reporting: Forecast Errors, and Segment Revenue/Earning Disclosure", SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS 1991, April, 1991, Birmingham, Alabama.
Rushinek, A. and Rushinek, S. "Effect of Bond Covenants and Management Compensation Contracts on the Choice of Accounting Techniques: Forecast Errors, Incentive Plan, Public/Private Dept Value and Firm Market" 1991 PROCEEDINGS OF THE NATIONAL DECISION SCIENCES INSTITUTE, November, 1991, Miami Beach.
Rushinek, A. "Expert Systems For Expert Witness Testimony: Computer Litigation Support", EXPERT SYSTEMS WORLD CONGRESS PROCEEDINGS 1991, December, 1991, Orlando.
Rushinek, A. and Rushinek, S. "Microcomputer Data Base, Word Processing in Integrated Spreadsheet Software Feature Profitability", 1992 SOUTH EAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS, Charlotte, North Carolina, April, 1992.
Rushinek, A. and Rushinek, S. "Internal and Accounting Rates of Return (IRR & ARR) Related to Cash-Flow Pattern and Useful Life Estimates", 1992 DECISION SCIENCES INSTITUTE PROCEEDINGS, San Francisco, November, 1992.
Rushinek, A. and Rushinek, S. "Fixed Disk Drive Cost, Capacity, Speed, Dimensions, Power and Profitability: A Multiple Linear Regression Analysis", 1992 DECISION SCIENCES INSTITUTE PROCEEDINGS, San Francisco, November, 1992.
Rushinek, A. and Rushinek, S. "Accounting Software Packages" 1993 SOUTH EAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS, Atlanta, Georgia, April, 1993.
Rushinek, A. and Rushinek, S. "Predicting Auditor Initiated Adjustments Using Paired Balance Methods" SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS, Louisville, Kentucky, April, 1994.
Rushinek, A. and Rushinek, S. "Productivity and Quality of the Electrical and Electronic Equipment Industry: Forecasts of Sales and Market Values for Catalina Lighting Corporation", INTERNATIONAL CONFERENCE ON PRODUCTIVITY AND QUALITY RESEARCH, February 21, 1995.
Rushinek, A. and Rushinek, S. "Using Expert Systems for Forensic Accounting, Expert Witness Testimony and Computer Litigation Support" SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS, Ft. Lauderdale, April 7, 1995.
Rushinek, A. and Rushinek, S. "But IF Lost Profits Damage Calculation Assumptions Violation Error Detection and Correction Expert System: Forensic Accounting, Expert Witness Testimony, & Computer Litigation Support from the Classroom to the Courtroom”, SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS, SS Seaward, April, 1995.
Rushinek, A. and Rushinek, S. "Artificial Intelligence and Expert Systems: Financial Fraud Detection" SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS, Richmond, Virginia, April 25, 1996.
Rushinek, A. and Rushinek, S. “Internet Electronic Commerce Software & Web Journal Submission, Editing, Resubmission, Revision Control, Peer Reviews, Publication & Workflow Automation: Toll free Service & Domain Name Integration”, 7th International Conference on Productivity and Quality Research (ICPQR ’98), February, 1998.
Rushinek, A. and Rushinek, S., “Automated Matching Engine Correlating Ideal Target to Available Options for Internet WEBS: Materiality of Violating the Normality Assumption of Linear Regression Controls Analysis Using Decision Support Systems”, 7th International Conference on Productivity and Quality Research (ICPQR ’98), February, 1998.
Rushinek, Avi “Conducting Business on The Internet” Track Chair, September 27-29, 1999, COMDEX Technology Conference, Miami Beach, Fl.
Rushinek, Avi “IT Security: Protecting Your Corporate Assets” Session Chair, September 28, 1999, COMDEX Technology Conference, Miami Beach, Fl.
Rushinek, A. and Rushinek, S. “DVD Burning, Audio/Video Streaming, Webcasting & Publishing Your Classes As Expert System Components: A Web Server Internet Computer Based Training and Testing Case Study of Information Systems, Managerial Accounting, and Excel Spreadsheets-Continuous Improvement (CI) and the Assurance of Learning on the Internet World Wide Web (WWW),” SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS, Covington, Kentucky, April 13, 2002.
Rushinek, A. and Rushinek, S. “Offshore Internet Web Server, e-Commerce, and Taxation: Reducing Legal Liabilities”, International Tax planning, Anti-Money Laundering and Compliance Conference - Miami Beach, Florida, May, 2002.
Rushinek, A. and Rushinek, S. “Computer Security and Accounting Information Systems: Updates and Challenges”, International Tax planning, Anti-Money Laundering and Compliance Conference - Miami Beach, Florida, May, 2002.
Rushinek, A. and Rushinek, S. “Forensic Accounting and Computer Forensics: Implications for Offshore Companies”, International Tax planning, Anti-Money Laundering and Compliance Conference - Miami Beach, Florida, May, 2002.
Rushinek, A. and Rushinek, S. “DVD Technology: Academic & Professional Productivity Tutorial & Workshop” ICPQR 2004 Conference, Feb. 19, 2004 1 Day Workshop, Miami, Florida.
Rushinek, A. and Rushinek, S. “Sarbanes Oxley Microsoft Accelerator Forensic Accounting, Expert Witness Testimony, & Computer Litigation Support Workshop”, American Accounting Association Annual Meeting 2005, Saturday, August 4,2005, San Francisco, California, sponsored by Teaching and Curriculum Section.
http://aaahq.org/AM2005/cpe/cpe02.htm
An International Meeting of
the American Accounting Association
2005 Annual Meeting
August 7–10, 2005
San Francisco, California
Come to the City by the Bay!
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CPE Session 2: Saturday, August 6, 8:00 AM – 4:00 PM
Sarbanes-Oxley Microsoft® Accelerator Forensic Accounting,
Expert Witness Testimony, and Computer Litigation Support
Description/Objectives:
Sarbanes-Oxley Microsoft Accelerator Forensic accounting workshop demonstrates how Accounting academics and practitioners can use Microsoft Share Point Team Services and Share Point Server to assist an internal audit team in implementing, investigating, and improving compliance audit services. It describes how to become an Accounting Expert Witness and how to provide Expert Witness Testimony, with an emphasis on HIPAA (Health Insurance Portability and Accountability), Sarbanes-Oxley, and Basel II Compliance Forensic Accounting.
We will discuss R&D for experienced expert witnesses, including the issues of dealing with the forensic team of professionals. This workshop focuses on using forensic accounting techniques in general, and providing Computer Litigation Support in particular. The workshop objectives include helping experienced expert witnesses to review their skills and upgrade them, while demonstrating to prospective expert witnesses the nature of the work, its intellectual challenges and financial opportunities and rewards. We plan to meet such objectives, by lectures, role playing, demonstrations, and most importantly active participation of the audience as well as discussions and arguments of pros and cons of various issues.
Format/Structure:
DVDs for litigation support, including the pros and cons of different standards such as DVD+/-RW/VR (Digital Versatile Disk, Read Write, and Video Recording), DVD-RAM (Random Access Memory), HD (High Definition)-DVD, Blu-Ray DVD, DVD Copying, dubbing, burning, and recording, focusing on the technical and legal facets.
Intended Audience:
This study targets practicing and academic litigation and litigation support team members, including lawyers, economists, accountants, auditors, doctors, engineers, corporate executives, expert witnesses, plaintiffs and defendants, as well as students and others interested in the topic. This workshop will review the financial opportunities for expert witnesses, fee structures, relationship with the legal profession, opportunities for students that want to specialize in the area of forensic accounting and litigation support, and/or combine the study of accounting and law, and computer information systems.
Presenters:
Sara Rushinek, University of Miami
Avi Rushinek, University of Miami
Sponsor:
Teaching and Curriculum Section
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* Denotes special requirements or prerequisite
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Rushinek, A. and Rushinek, S. “Assessment Automation Software for Accounting, Teaching, and Recruiting Programs”, American Accounting Association Meeting 2006,August 6, 2006, Washington, D.C., sponsored by Teaching and Curriculum Section. http://aaahq.org/AM2006/cpe/cpe01.htm http://aaahq.org/pubs/AEN/2006/AM2006.pdf
Rushinek, A. and Rushinek, S. “Audited Google Video Professors' e-Store Pod-Casts: How to Teach, Service & Research using WWW Assessment DVD of Microsoft® Office Accounting Technologies for the Wireless Classroom,” American Accounting Association Annual Meeting 2007, August 4, 2007, Chicago, Illinois, sponsored by Teaching and Curriculum Section. http://aaahq.org/am2007/cpe/cpe03.htm
CPE Session 3: Saturday, August 4, 8:00 AM – 11:00 AM
Audited Google Video Professors' e-Store Pod-Casts: How to Teach, Service & Research using WWW Assessment DVD of Microsoft® Office Accounting Technologies for the Wireless Classroom
(Accounting)
Description/Objectives:
This workshop focuses on Audited Google Video Professors' e-Stores Podcasts. It describes how university professors record lectures to Podcast them, and distributes them offline and online. It deals with how to stream free trailers, upload and download clips, Page-View Counts, Buy High Quality, Day-Pass, or View the Full Length of a Clip. It evaluates methods of "How-to" Teach, Service, and Research the WWW (World Wide Web) Assessment DVD, applied not only to supplement instructions and testing, e-learning and CPE distance learning, but also to improve teaching effectiveness, fund other activities, and facilitate business continuity backup and recovery. Thus, you can back up your computers and lectures on to a DVD, and distribute it from a remote WWW server. We use the new Free Microsoft® Office Accounting Technologies as an instructional tool and an example of how to teach, service, and research using new Wireless Bluetooth, Wi-Fi, Blu-ray technologies.
Presenters:
Avi Rushinek, University of Miami
Sara Rushinek, University of Miami
Sponsor: Teaching and Curriculum Section.
--------------------------------------------------------------------------------
Note: CPE fields of study are in parentheses
CPE Session 3: Saturday, August 4, 8:00 AM – 11:00 AM
Audited Google Video Professors' e-Store Pod-Casts: How to Teach, Service & Research using WWW Assessment DVD of Microsoft® Office Accounting Technologies for the Wireless Classroom
(Accounting)
Description/Objectives:
This workshop focuses on Audited Google Video Professors' e-Stores Podcasts. It
describes how university professors record lectures to Podcast them, and
distributes them offline and online. It deals with how to stream free trailers,
upload and download clips, Page-View Counts, Buy High Quality, Day-Pass, or
View the Full Length of a Clip. It evaluates methods of "How-to"
Teach, Service, and Research the WWW (World Wide Web) Assessment DVD, applied
not only to supplement instructions and testing, e-learning and CPE distance
learning, but also to improve teaching effectiveness, fund other activities,
and facilitate business continuity backup and recovery. Thus, you can back up
your computers and lectures on to a DVD, and distribute it from a remote WWW
server. We use the new Free Microsoft® Office Accounting Technologies as an
instructional tool and an example of how to teach, service, and research using
new Wireless Bluetooth, Wi-Fi, Blu-ray technologies.
Presenters:
Avi Rushinek, University of Miami
Sara Rushinek, University of Miami
Sponsor: Teaching and Curriculum Section.
Note: CPE fields of study are in parentheses
Rushinek, A. and Rushinek, S. “Assessment CPE Video Podcasts and Blogs "Hands-on:" Consult, Publish & Teach Forensic Auditing, Expert Witness Testimony & Microsoft® Office Accounting Computer Litigation Support,” American Accounting Association Annual Meeting 2007, Saturday, August 4, 2007, Chicago, Illinois, sponsored by Teaching and Curriculum Section. http://aaahq.org/am2007/cpe/cpe08.htm
CPE Session 8: Saturday, August 4, 1:00 PM – 4:00 PM
Assessment CPE Video Podcasts and Blogs "Hands-on:" Consult, Publish & Teach Forensic Auditing, Expert Witness Testimony & Microsoft® Office Accounting Computer Litigation Support
(Specialized Knowledge & Applications)
Description/Objectives:
Repurpose DVD-recorded lectures using new Blu-ray® and HD-DVD® in the classroom and CPE, for the CPA, CMA, CIA, CISA/M WWW certificate Preps. Demonstrate download of the Microsoft Office Accounting, and upload the lecture on ITunesU®, Google Video®, and YouTube®. Review test automation compliance with NASBA, AACSB, COSO, Sarbanes-Oxley, HIPAA, and Basel II. Publish for students, alumnus, professionals, and the general public. Web cast using multi-media streaming tools to be more effective and efficient, and provide a more enjoyable experience. Use the new Microsoft® Office 2007 Accounting, and Vista® involving Effective Learning Strategies, Emerging and Innovative Research, and Internet Research Forums. Instructors encourage existing and prospective faculty and students to be involved and contribute in Assessing Submissions, Publications, Faculty Development, Teaching, Research, Practice, Service, Awards, and Placement streamline automation and SEO (Search Engine Optimization).
Presenters:
Avi Rushinek, University of Miami
Sara Rushinek, University of Miami
Sponsor:
Teaching and Curriculum Section.
--------------------------------------------------------------------------------
Note: CPE fields of study are in parentheses
CPE Session 8: Saturday, August 4, 1:00 PM – 4:00 PM
Assessment CPE Video Podcasts and Blogs "Hands-on:" Consult, Publish & Teach Forensic Auditing, Expert Witness Testimony & Microsoft® Office Accounting Computer Litigation Support
(Specialized Knowledge & Applications)
Description/Objectives:
Repurpose DVD-recorded lectures using new Blu-ray® and HD-DVD® in the classroom
and CPE, for the CPA, CMA, CIA, CISA/M WWW certificate Preps. Demonstrate
download of the Microsoft Office Accounting, and upload the lecture on
iTunesU®, Google Video®, and YouTube®. Review test automation compliance with
NASBA, AACSB, COSO, Sarbanes-Oxley, HIPAA, and Basel II. Publish for students,
alumnus, professionals, and the general public. Web cast using multi-media
streaming tools to be more effective and efficient, and provide a more
enjoyable experience. Use the new Microsoft® Office 2007 Accounting, and Vista®
involving Effective Learning Strategies, Emerging and Innovative Research, and
Internet Research Forums. Instructors encourage existing and prospective
faculty and students to be involved and contribute in Assessing Submissions,
Publications, Faculty Development, Teaching, Research, Practice, Service,
Awards, and Placement streamline automation and SEO (Search Engine
Optimization).
Presenters:
Avi Rushinek, University of Miami
Sara Rushinek, University of Miami
Sponsor:
Teaching and Curriculum Section.
Note: CPE fields of study are in parentheses
Rushinek, A. and Rushinek, S. “How to Use New Media and Technology to Repurpose Classroom Instruction for the Accounting and Business Educator” 2008 International Fraud and Forensic Accounting Education Conference, May 9, 2008, Las Vegas, Nevada http://www.docstoc.com/docs/5525868/2008-International-Fraud-and-Forensic-Accounting-Education-Conference
Rushinek, A. and Rushinek, S. "Mock Trial & Forensic Faculty
WWW Marketplace, Jury, Judge & Attorneys "Courtroom & Classroom Instructional Technology Research & Service," American Accounting Association Annual Meeting 2008, Anaheim, California, CPE Session 2: Saturday, August 2, 8:00 AM-11:00 AM, sponsored by Teaching and Curriculum Section. http://aaahq.org/AM2008/cpe/cpe02.htm
CPE Session 2: Saturday, August 2, 8:00 AM – 11:00 AM
Mock Trial & Forensic Faculty
WWW Marketplace, Jury, Judge & Attorneys — Courtroom & Classroom Instructional Technology Research & Service
(Accounting - Basic)
Description/Objectives:
The workshop deals with: E-Discovery Testimony, Accounting Corporate Information Unauthorized Disclosure, Identity Theft, Money Laundering, Fraud investigations, Office Accounting Cops & Robber Simulations, Phony Sales & Fraud detections, Spreadsheet Database Research Tracking, Digital Media Evidence CDs & DVDs, CYBER CRIME, Security ethical hacking anti-Virus controls, Cell Phones & PDAs Evidence, Trade Secrets Alleged Theft, Electronic Evidence Management. Threats Software & Hardware tool Integration Scenarios Deposition Preps, Jury Deliberation Litigation Arbitration & Mediation Industry Specific Academia, Hedge Fund, Government & Medical Shenanigans, Plagiarism, Theft & Misrepresentation Controls Red-flags White-color Schemes, Scams Cons Crooks Drug & Human Trafficking Certification Qualification Monitor Confessions Boiler-Plate Rooms, Schemes, Counsels, Judges, & Lawyers Gone Wild (900)Sue-U2.com Foreign Offshore Banking, Tax Avoidance Evasion, & Wealth Management PI Family Divorce Real-estate Stock-Market Litigations Hired Guns Cross Examination Structured Settlements.
Advance Preparation:
Email and or call presenters (arush@miami.edu, arushine@aol.com, (305) 666-7890) about cases, articles, issues, or any relevant suggestions and/or materials, and/or ideas for discussion and analysis during the workshop to presenters. Dr. Avi Rushinek, University of Miami, Accounting Department, Jenkins 421, C. Gables, Fl, 33124 USA (Run)Air-Webs/Phone (Cell) U. Miami, 5250 University Drive, C.I.S. Dept. Jenkins 421, C. Gables, Fl, 33124 (786)247-9327/7466 (Cell) Acc. Dept. 314 Jenkins, UM, Coral Gables, Fl, 33124, USA or 1205 Mariposa Ave. #208, Coral Gables, Fl, 33146.
http://www.onafree.com/default.aspx
http://drjd.net/default.aspx
http://dvdu.org/default.aspx
http://moax.org/default.aspx
http://www.webjobnet.com
Presenters:
Avi Rushinek, University of Miami
Sara Rushinek, University of Miami
________________________________________
Note: CPE fields of study are in parentheses
CPE Session 2: Saturday, August 2, 8:00 AM – 11:00 AM
Mock Trial & Forensic Faculty
WWW Marketplace, Jury, Judge & Attorneys — Courtroom & Classroom
Instructional Technology Research & Service
(Accounting - Basic)
Description/Objectives:
The workshop deals with: E-Discovery Testimony, Accounting Corporate
Information Unauthorized Disclosure, Identity Theft, Money Laundering, Fraud
investigations, Office Accounting Cops & Robber Simulations, Phony Sales
& Fraud detections, Spreadsheet Database Research Tracking, Digital Media
Evidence CDs & DVDs, CYBER CRIME, Security ethical hacking anti-Virus
controls, Cell Phones & PDAs Evidence, Trade Secrets Alleged Theft,
Electronic Evidence Management. Threats Software & Hardware tool
Integration Scenarios Deposition Preps, Jury Deliberation Litigation
Arbitration & Mediation Industry Specific Academia, Hedge Fund, Government
& Medical Shenanigans, Plagiarism, Theft & Misrepresentation Controls
Red-flags White-color Schemes, Scams Cons Crooks Drug & Human Trafficking
Certification Qualification Monitor Confessions Boiler-Plate Rooms, Schemes,
Counsels, Judges, & Lawyers Gone Wild (900)Sue-U2.com Foreign Offshore
Banking, Tax Avoidance Evasion, & Wealth Management PI Family Divorce
Real-estate Stock-Market Litigations Hired Guns Cross Examination Structured
Settlements.
Advance
Preparation:
Email and or call presenters (arush@miami.edu,
arushine@aol.com, (305) 666-7890) about
cases, articles, issues, or any relevant suggestions and/or materials, and/or
ideas for discussion and analysis during the workshop to presenters. Dr. Avi
Rushinek, University of Miami, Accounting Department, Jenkins 421, C. Gables,
Fl, 33124 USA (Run)Air-Webs/Phone (Cell) U. Miami, 5250 University Drive,
C.I.S. Dept. Jenkins 421, C. Gables, Fl, 33124 (786)247-9327/7466 (Cell) Acc.
Dept. 314 Jenkins, UM, Coral Gables, Fl, 33124, USA or 1205 Mariposa Ave. #208,
Coral Gables, Fl, 33146.
http://www.onafree.com/default.aspx
http://drjd.net/default.aspx
http://dvdu.org/default.aspx
http://moax.org/default.aspx
http://www.webjobnet.com
Presenters:
Avi Rushinek, University of Miami
Sara Rushinek, University of Miami
Note: CPE fields of study are in parentheses
Rushinek, A. and Rushinek, S. "Role Play Forensic Accounting, Auditing & Tax Expert Witness: Providing Testimony and Computer Litigation Support Teaching, Services, Research and Development," American Accounting Association Annual Meeting 2008, Anaheim, California, CPE Session 11: Saturday, August 2, 1:00 PM-4:00 PM, sponsored by Teaching and Curriculum Section.
http://aaahq.org/AM2008/cpe/cpe11.htm
CPE Session 11: Saturday, August 2, 1:00 PM – 4:00 PM
Role Play Forensic Accounting, Auditing & Tax Expert Witness:
Providing Testimony and Computer Litigation Support
Teaching, Services, Research and Development
(Accounting - Basic)
Description/Objectives:
The workshop deals with: Rogue Wireless Access Points, Internal Threat Management, Vulnerability Exploits Web, Intrusion Detection, Eaves Dropping AV, Surveillance Recording Audit, On Demand Live Consulting, Internet Access Data points, Consumer Electronics Gone Wild, IT (Information Technology) Governance, Log Forensics Stealth Regulatory Compliance Audit Trails, Mobile Device Digital Consumer Electronics Transcription Stenography, voice to text automation, Cell Phone Video Cam Justice & Court TV Shows Camera Imaging Distribution, Lawsuit Incident Response, WWW Network URL TCP/IP HTTP, Stealth Data Intelligence Office Accounting Information Systems Demos "But-for/If" Analytics Metrics Trap Door Trojan Horses, Spying & Due Diligence Enterprise Risk & Damage Assessment Market Rates & Charges Malpractice & Business Valuation "Lost Profits" Board of Directors Litigation Service Confessions Acting Telling a Story Sound-byte Tips & Tricks Interrogate Terror Home-land Security Bribery Black-mail Corruption & Where is the Money Laundering.
Advance Preparation:
Email and or call presenters (arush@miami.edu, arushine@aol.com, (305) 666-7890) about cases, articles, issues, or any relevant suggestions and/or materials, and/or ideas for discussion and analysis during the workshop to presenters. Dr. Avi Rushinek, University of Miami, Accounting Department, Jenkins 421, C. Gables, Fl, 33124 USA (Run)Air-Webs/Phone (Cell) U. Miami, 5250 University Drive, C.I.S. Dept. Jenkins 421, C. Gables, Fl, 33124 (786)247-9327/7466 (Cell) Acc. Dept. 314 Jenkins, UM, C. Gables, Fl, 33124, USA.
http://www.onafree.com/default.aspx
http://drjd.net/default.aspx
http://dvdu.org/default.aspx
http://moax.org/default.aspx
http://www.webjobnet.com
Presenters:
Avi Rushinek, University of Miami
Sara Rushinek, University of Miami
________________________________________
Note: CPE fields of study are in parentheses
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CPE Session 11: Saturday, August 2, 1:00 PM – 4:00 PMRole Play Forensic Accounting, Auditing & Tax Expert Witness:
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Rushinek, A. and Rushinek, S. “How to Use Cases, Role Playing and Mock Trials in the Classroom: The Role of the Accounting and Business Educator with the Aid of New Computer Media,” American Accounting Association Annual Meeting 2008, August 6, 2008, Anaheim, California http://aaahq.org/TeachCurr/newsletters/Summer2008.pdf
Rushinek, A. and Rushinek S. ""Tele-Medicine's SMART Surveillance AV HD IP Security Network Camera Audit Systems, '" Jay Weiss Center for Social Medicine and Health Equity, University of Miami Miller School of Medicine, 2009 JWC SMART Forum, Lois Pope LIFE Center, April 24,2009, Miami, Florida. http://aaahq.org/AM2009/Emerging.cfm
Rushinek, A. and Rushinek S. "IFRS Compliant Real-Time 2-Way AV (Audio/Video) HD (High Definition) Recording Audit of Effective Learning Strategies for Forensic IT Networks of Expert Witnesses Research that focuses on Investigative Accounting Testimony, & Computer Litigation Support," 2009 AAA American Accounting Association, Annual Meeting Proceedings, August 1-5, 2009, New York, New York.
Rushinek, A. & Rushinek, S., (2009, August). "IFRS Compliant Real-Time 2-Way AV (Audio/Video) HD (High Definition) Recording Audit of Effective Learning Strategies for Forensic IT Networks of Expert Witnesses Research that Focuses on Investigative Accounting Testimony, & Computer Litigation Support, Effective Learning Strategies" 2009 American Accounting Association (AAA) Annual Meeting NY, NY., Monday August 3, 2009, retrieved 10-27-2009 http://aaahq.org/AM2009/ELS01.cfm
IFRS (International Financial Reporting Standards) Compliant Real-Time 2-Way AV (Audio/Video) HD (High Definition) Recording Audit of Effective Learning Strategies or Forensic IT Networks of Expert Witnesses Research that Focuses on Investigative Accounting Testimony, & Computer Litigation Support Presenters: Avi Rushinek, University of Miami; Sara Rushinek, University of Miami
Description: Effective Learning Strategies (ELS) that repurposes stand-up traditional classroom instruction AV (Audio Video) surveillance recorded to a DVD, for real-time auditing, distance learning, CPE courseware, as well as Tutor CDs and DVDs. As soon as the class is over, the instructor's PC uploads the AV session to Google Video, and to an WWW DVD-burner.
Rushinek, A. and Rushinek S. "Cell Phone Real Time Forensic Audit Of Tele-Medicine e-Bill Records over the WWW AV IP Network Security Surveillance Reconnaissance PTZ Cam Systems, CCTV & DVD-Recording: Repurposed Stand-Up Instructions for Distance or Blended Education and CPE," 2009 AAA American Accounting Association, Annual Meeting Proceedings, August 1-5, 2009, New York, New York. http://aaahq.org/AM2009/Emerging.cfm
Rushinek, A. & Rushinek, S., (2009, August). "Cell Phone Real Time Forensic Audit of Tele-Medicine e-Bill Records over the WWW AV IP Network Security Surveillance Reconnaissance PTZ (Pan Tilt & Zoom) Cam Systems, CCTV (Closed Circuit TV) & DVD-Recording: Repurposed Stand-Up Instructions for Distance or Blended Education and CPE, Emerging and Innovative Research Session" 2009 American Accounting Association (AAA) Annual Meeting NY, NY., Tuesday August 4, 2009, retrieved 10-27-2009 http://aaahq.org/AM2009/Emerging.cfm
Cell Phone Real Time Forensic Audit of Tele-Medicine e-Bill Records over the WWW AV IP Network Security Surveillance Reconnaissance PTZ Cam Systems, CCTV & DVD-Recording: Repurposed Stand-Up Instructions for Distance or Blended Education and CPE (Continuing Professional Education) Presenters: Avi Rushinek, University of Miami; Sara Rushinek, University of Miami, Description: This is a study of cell phone real time auditing. To complement the traditional after-the-fact auditing, this case study deals with real-time auditing. Meaning, that the auditor watches the activities in real-time. It is using the World Wide Web WWW internet instead of limiting the access to the intranet; adding profitable online distance learning.
Rushinek, A. and Rushinek S. "Health Care Forensic Information Technology Networks of Expert (FITN) Witnesses Teams Researching Investigative Tax, Accounting & Auditing (FIA) Forecasts Archives of Testimony, Assessment, Publishing, Teaching, Service, & WWW Multi-Media Consulting," 2009 AAA American Accounting Association, Annual Meeting Proceedings, August 1-5, 2009, New York, New York.
Rushinek, A. & Rushinek, S., (2009, August). "Health Care Forensic Information Technology Networks of Expert (FITN) Witnesses Teams Researching Investigative Tax, Accounting and Auditing (FIA) Forecasts Archives of Testimony, Assessment, Publishing, Teaching, Service, and WWW Multi-Media Consulting" 2009 American Accounting Association (AAA) Annual Meeting NY, NY., Tuesday August 4, 2009, retrieved 10-27-2009 http://aaahq.org/AM2009/Emerging.cfm Health Care Forensic Information Technology Networks of Expert (FITN) Witnesses Teams Researching Investigative Tax, Accounting and Auditing (FIA) Forecasts Archives of Testimony, Assessment, Publishing, Teaching, Service, and WWW Multi-Media Consulting, Presenters: Avi Rushinek, University of Miami; Sara Rushinek, University of Miami,
Description: Emerging and Innovative Research highlights promising Forensic IT (Information Technology) Networks of Expert (FITN) Witnesses Research that focuses on Forensic Investigative Accounting and Auditing (FIA) research ideas. Authors describe their work in progress soliciting others to research it and help them.
TEACHING
Teaching Specialization:
IT, Fraud & Forensic Auditing, Accounting Information Systems, Forensic Accounting, e-Commerce for Auditors, Managerial Accounting and Financial Accounting, CPA Review, CISA (Certified Information Systems Auditor) Review, CISM (Certified Information Systems Security Managers). High Definition (HD) Audio/Video (AV) Real-time & Archived Auditing, Surveillance, DVD-Recording, Burning, Distributing, Web-casting, Streaming, Captioning, Translating, Down/uploading, Programming, Streaming, & Repurposing for Online, Blended, Distance Education, CPE, CLE, CME (Continuing Professional Legal & Medical) Education.
Teaching and Research Interests:
Forensic Accounting, Utility Models for Corporate Published Annual Reports,
Accounting Information Systems, Financial Accounting,
Auditing & Accounting Research Methods, Financial
Planning Models, EDP Auditing, and Managerial Accounting,
Internet Security and e-Commerce accounting applications.
SERVICE
University Committee and Administrative Responsibilities:
Advisor Instructional Technology and New Media
Computer Service Committee
University Research and Computer Consultant
Forensic Accounting and Technology
Selected Community Activities:
“New Media in Forensic Accounting, Auditing, Role Playing & Mock Trial Demonstrations: From the Litigator and Expert Witness Point of View". The seminar was approved for 2 of Continuing Professional Education (CPE) Credits by the FICPA (Florida Institute of Certified Public Accountants), Florida Gold Coast Alumni Chapter of Alpha Kappa Psi Fraternity, June 6, 2008, Miami, Florida
Invited Speakers, Avi Rushinek and Sara Rushinek to Accountants CPE –
Forensic Fraud A/V Recording Automation Surveillance: Hardware and Software Tools". The seminar was approved for 2 of Continuing Professional Education (CPE) Credits by the FICPA (Florida Institute Of Certified Public Accountants), Center for Accounting, Auditing, and Tax Studies, FIU Accounting Association, June 1, 2007, Miami, Florida
“MS Office Data Mining & Business Intelligence Audit: CPE DVD Development & Distribution". The seminar was approved for 2 of Continuing Professional Education (CPE) Credits by the FICPA (Florida Institute Of Certified Public Accountants), Center for Accounting, Auditing, and Tax Studies, FIU Accounting Association, June 1, 2007, Miami, Florida
“Audit Assessment using Video Podcasting Wireless IT, IS, and Training". The seminar was approved for 2 of Continuing Professional Education (CPE) Credits by the FICPA (Florida Institute Of Certified Public Accountants), Center for Accounting, Auditing, and Tax Studies, FIU Accounting Association, October 20, 2006, Miami, Florida
“Information Systems (IS) Audit Process: IT Technologies". The seminar was approved for 2 of Continuing Professional Education (CPE) Credits by the FICPA (Florida Institute Of Certified Public Accountants), Florida Gold Coast Alumni Chapter, Alpha Kappa Psi Professional Business Fraternity, June 2, 2006, Miami, Florida.
“Microsoft Accounting Software Forensic Security Assessment Online". The seminar was approved for 2 of Continuing Professional Education (CPE) Credits by the FICPA (Florida Institute Of Certified Public Accountants), Center for Accounting, Auditing, and Tax Studies, FIU Accounting Association, October 21, 2005, Miami, Florida
“Computer Security, Accounting Implications, and Enhancing Productivity by Compliance with Sarbanes-Oxley IT (Information Technology) The seminar was approved for 2 of Continuing Professional Education (CPE) Credits by the FICPA (Florida Institute Of Certified Public Accountants), Center for Accounting, Auditing, and Tax Studies, FIU Accounting Association, October 29, 2004, Miami, Florida
“Forensic Accounting & Fraud Detection with the use of Web Casting and New Technologies: The Internal Auditor Perspective”, Institute of Internal Auditors (IIA) Miami Chapter Meeting, February, 2004, Miami Florida.
Invited Speakers, Avi Rushinek and Sara Rushinek to Accountants – “Sarbanes-Oxley IT (Information Technology) Ethics And Public Service, The Attorney-CPA Auditor Client Relationship; Conflicts Of Interest; Confidentiality; Relationships With Non-Legal Management; Compliance; Internal Control Investigations; And Crisis Management”. The seminar was approved for 2.0 hours of Continuing Professional Education (CPE) by the FICPA (Florida Institute Of Certified Public Accountants), FIU Accounting Association, October 25, 2003, Miami, Florida.
Invited Speakers, Avi Rushinek and Sara Rushinek to South Florida Internet Professionals, “The Power of IP: Technologies Ready for Adoption”; February 27, 2003 at The Kovens Center, FIU's Biscayne Bay Campus, Miami, Florida.
Invited Board of Governors, Avi Rushinek and Sara Rushinek to The Institute of Internal Auditors (IIA) Miami Chapter Meeting, “Web Casting: Implications of Sarbanes-Oxley Act for Internal Auditors: The Role of the Internal Auditor – Using Technology for Documentation, November,2003, NOVA Campus, Miami Florida.
The Dade County Chapter of the Floridian Institute of Certified Public Accountants (FICPA) presented to Dr. Avi Rushinek Distinguished Service Award in recognition and appreciation of his outstanding service in adding strength and quality to the Accounting Profession.
Rushinek, A. "An Evaluation of Accounting Software for Aid in Forensic Accounting" Presentation to the Litigation Support Institute.
Rushinek, A. and Rushinek, S. "Artificial Intelligence and Expert Systems in Auditing and Information Systems" invited by the EDP Auditors Association and Institute of Internal Auditors to be feature speakers at their joint meeting.
Rushinek, A. and Rushinek, S. "Using Artificial Intelligence & Expert Systems in Management Accounting", invited speaker at National Association of Accountants‑ Miami Chapter.
Rushinek, A. and Rushinek, S. "Automated Financial Statement Analysis and Analytical Internal Auditing Techniques" invited pre‑meeting seminar speakers at The Institute of Internal Auditors Miami Chapter meeting.
Rushinek, A. and Rushinek, S. "Design, Implementation, and Evaluation Considerations of Networking for an Expanding Accounting Practice" presentation to University of Miami School of Business Alumni, School of Business.
National Association of Accountants ‑ Miami Chapter, elected to Board of Directors
EDP Auditors Association ‑ South Florida Chapter, Board of Directors, 1991
The Institute of Internal Auditors ‑ Miami Chapter, Board of Directors, Research Director, 1991
Litigation Support Institute ‑ South Florida Chapter, Board of Directors, Education Director, 1991
Elected Program Director of the EDP Auditors Association, Dade Chapter, April, 1990
Invited speaker to the Dade Chapter, National Association of Accountants on "Forensic Accounting, Expert Witnesses & Computer Litigation Support" (3‑Hour CPE credit) May 5, 1990.
Invited speaker to the Dade Chapter, FICPA, on "Forensic Accounting & Computer Litigation Support" (2‑Hour CPE credit)
February, 1990.
Interviewed on topic "The Role of Forensic Accounting In Detecting Money Laundering", by Florida Radio Network, Feb. 1990
Interviewed as Computer Auditing Expert on CBS News and local Channel 4 (NBC affiliate), October, 1989, 1988.
Citations:
http://scholar.library.miami.edu/facpubs97/departments.php?name=bus-
Rushinek, A., and S.F. Rushinek
Improving profitability with segmented income statements for local area
networks.
Industrial Management and Data Systems, 94, No. 2 (1994) 7-15.
[bus-Rushinek, A./ bus-Rushinek, S.F.]
Rushinek, A., and S.F. Rushinek
Project management software feature profitability: Windows, network,
mainframes, filtered task diagrams, schedules and calendars.
Journal of Computer Information Systems, 37, No. 4 (1997) 48-55.
[bus-Rushinek, A./ bus-Rushinek, S.F.]
Rushinek, A., and S.F. Rushinek
Terminal emulation controllers, duplex, communications protocols,
multi-session networks, UP/download, copy protection, baud-rate, and windows
compatibility: Profit measures and product features.
Telematics and Informatics, 10, No. 1 (1993) 59-74.
[bus-Rushinek, A./ bus-Rushinek, S.F.]
Rushinek, A., and S.F. Rushinek
Using experts for detecting and litigating computer crime.
Managerial Auditing Journal, 8, No. 7 (1993) 19-21.
[bus-Rushinek, A./ bus-Rushinek, S.F.]