Thomas Calderon, Ph.D.

Thomas Calderon, Ph.D.

Title: Chair, Professor of Accounting
Department: GW Daverio School of Accountancy
Office: CBA 253
Phone: (330) 972-6228
Email: tcalder@uakron.edu


Additional information coming soon.


Research Accomplishments

Journal Articles

  • Cao, J., T. G. Calderon, Wang, Li and Chandra, A. "NT Filings: The Role of IS and Accounting Issues". International Journal of Accounting Information Systems Forthcoming 2010
  • Chandra, A. and T. G. Calderon. 2009. "Information Intensity, Control Deficiency Risk and Materiality". Managerial Auditing Journal Vol 24, No. 3: 220-232.
  • Calderon, T. and E. Ofobike. 2008. "Determinants of Client-Initiated and Auditor-Initiated Auditor Changes". Managerial Auditing Journal Vol. 23, No. 1: 4-25.
  • Calderon, T. G., S. Kimmel, and M. Minnich. 2007. "Diffusion of Sophisticated Access Controls in Financial Systems: The Case of Biometrics". Oil, Gas & Energy Quarterly. Vol. 56, No. 1: 67 – 84.
  • Calderon, T. G., Ofobike, E & Cheh, J. 2007. "Is there Transparency in Auditor Change Disclosures". Journal of Applied Business Research. Vol. 23, No. 3: 61-73.
  • Brian Patrick Green, Michael Dean Harkness, Thomas G. Calderon, and Michael Foran. 2006. "Control Assessment Guidance in a Data Warehouse Environment: Considerations in Regards to SOX Section 404". Internal Auditing
  • Reinstein, Alan and T. G. Calderon. 2006. "Examining Accounting Departments' Rankings of the Quality of Accounting Journals". Critical Perspectives on Accounting. Vol. 17: 457-492.
  • Calderon, T. G., A. Chandra and J. Cheh. 2006. "Modeling an Intelligent Continuous Authentication System to Protect Financial Information Resources". International Journal of Accounting Information Systems. Vol. 7, No. 2, June: 91-109.
  • Chandra, A. and T. G. Calderon. 2005. "Challenges and Constraints to the Diffusion of Biometrics in Information Systems". Communications of the ACM. Vol. 48, No. 12: 101-106.
  • Calderon, T. G. and M. Dishovska. 2005. "Transitioning from Disaster Recovery Management to Business Continuity Management". Internal Auditing. March/April. Vol. 20, No. 2.
  • Calderon, T. G., B. P. Green and M. Harkness. 2005. "Summary of Best Practices in Accounting Program Assessment". Advances in Accounting Education. Vol 7: 283-312.
  • Green, Brian and Thomas Calderon. 2005. "Assessing Student Learning and Growth Through Audit Risk Simulations". Advances in Accounting Education. Vol. 7: 1-25.
  • Calderon, T. G. and A. Chandra. 2004. "Examining the Impact of IT Outsourcing on Control Risk". Internal Auditing. Vol. 19, No. 3, May-June: 23-30.
  • Calderon, T. G. and B. P. Green. 2004. "A Biometric Authentication Layer for Corporate Data Warehouses". Oil, Gas, & Energy Quarterly. Vol. 53, No. 1, September.
  • Chandra, A. and T. G. Calderon. 2003. "Towards a Biometric Security Layer in Accounting Systems". Journal of Information Systems. Vol. 17 No. 2, Fall: 51 – 70.
  • Calderon, T. G. 2003. "Assurance and Recovery Cost Optimization in Business Continuity Planning". Internal Auditing. March/April: 20 – 29.
  • Calderon, T. G. and S. Valliappan. 2003. "Automated Fingerprint Identification Systems: What Internal Auditors Need to Know". Internal Auditing. May/June: 15 – 26.
  • Calderon, Thomas G., J. Cheh and I. Kim. 2003. "How Large Corporations Use Data Mining to Create Value". Management Accounting Quarterly. Vol. 4, No. 2, Winter: 1 – 11. (2003 Certificate of Merit Award, Institute of Management Accountants). Reprinted in The 2004 Professional Accountants in Business Articles of Merit (2004).
  • Calderon, T. G. and J. Cheh. 2002. "A Roadmap for Future Neural Networks Research in Auditing and Risk Assessment". International Journal of Accounting Information Systems. Vol. 3, No. 4, December: 203 – 236.
  • Calderon, T. G., J. Cheh and M. Chatham. 2002. "The Current State of AIS Education". Review of Accounting Information Systems. Vol. 6, No. 2, Spring: 29 – 42.
  • Calderon, T. G. and B. P. Green. 2001. "Neural Networks as Risk Assessment Tools in Internal Auditing". Internal Auditing. Vol. 16, No. 6, November/December: 3 - 17.
  • Green, B. P., T. G. Calderon and M. Harkness. 2001. "An Exploratory Study of Student Beliefs in the Response Reliability of Teaching Evaluation Instruments". Advances in Accounting Education. Vol. 4: 189 - 204.
  • Green, B. P. and T. G. Calderon. 2001. "Exploring Collusion Through Consolidation of Positions, Duties, and Controls as a Factor in Management Fraud". Internal Auditing. Vol. 16, No. 5, September/October: 3 – 15.
  • Green, B. P. and T. G. Calderon. 2001. "Consideration of Financial and Non-Financial Data in Fraud Risk Assessment: The Beanie Bag Case". Journal of Forensic Accounting. Vol. II: 95 -116.
  • Calderon, T. G., Sooduk Seo and Il-Woon Kim. 2001. "An Assessment of the Contribution of Information Technology to Financial Performance: The Case of Commercial Banks in Korea". Journal of Applied Business Research. Vol. 17, No. 2, Spring: 83 - 96.
  • Calderon, T. G. and John Cheh. 2001. "A Framework for Incorporating Data Mining into an Accounting Curriculum". Review of Accounting Information Systems. Vol. 5, No. 1, Winter: 45 - 58.
  • Calderon, T. and J. Cheh. 2000. "Complex Cost Allocation Problems and Contemporary Electronic Spreadsheet Technology". Review of Accounting Information Systems. Vol. 4, No. 2, Spring: 69 - 81.
  • Calderon, T. G. and B. P. Green. 2000. "Analytical Procedures and Management Fraud: The Case of Regina Company". Accounting Case Research Journal. Vol. 5, No. 2: 163 - 174.
  • Calderon, T. G. 1999. "Neural Networks and Preliminary Information Risk Assessment in an Auditing Environment". Accounting Enquiries: A Research Journal. Vol. 8, No. 2, Spring/Summer: 243 - 297.
  • Brian Green, Calderon, T. G., Alex Gabbin and Jerry Habegger. 1999. "Perspectives on Implementing a Framework for Evaluating Effective Teaching". Journal of Accounting Education. Vol 17, No. 1, Winter: 71 - 98
  • Calderon, T. G. and B. P. Green. 1998-99. "SEC Accounting and Auditing Enforcement Actions in the Banking Industry". Journal of Applied Business Research. Winter: 69 - 78.
  • Green, B. P., T. G. Calderon and B. Reider. 1998. "A Content Analysis of the Validity of Teaching Evaluation Instruments Used in Accounting Departments". Issues in Accounting Education. Vol. 13, No. 1: 15-30
  • Calderon, T. G. and D. Olsen. 1997. "Leveraging Internet and Database Technologies to Enhance Internal Business Processes". Review of Accounting Information Systems. Fall.
  • Calderon, T. G., B. P. Green and B. Reider. 1997. "Perceptions and Use of Student Evaluations by Heads of Accounting Departments". Accounting Educators’ Journal. Vol. 9, No. 2, Fall: 1 – 27.
  • Calderon, T. G. and B. P. Green. 1997. "Use of Multiple Information Types in Assessing Accounting Faculty Teaching Performance". Journal of Accounting Education. Vol. 15, No. 2, Spring: 221 – 239.
  • Conrad, E. and T. G. Calderon. 1996. "The Negative Trend in Accounting Earnings and Student Recruitment: Evidence from 1976 – 1995". Accounting Perspectives. Vol. 2, No 2, Fall: 75 - 90.
  • Calderon, T. G., A. Gabbin and B. Green. 1996. "Summary of Promoting and Evaluating Effective Teaching". Journal of Accounting Education. Vol. 14, No. 3, Fall: 367 - 383.
  • Calderon, T. G., D. Olsen and E. Conrad. 1996. "Database Coverage in Accounting Information Systems Courses". Journal of Accounting and Computers. Spring.
  • Green, B. P. and Calderon, T. G. 1995. "Analytical Procedures and Auditors' Capacity to Detect Fraud". Accounting Enquiries: A Research Journal. Vol. 5, No. 1, August: 1 - 47.
  • Green B. P. and T. G. Calderon. 1996. "Information Privity and the Internal Auditor's Assessment of Fraud Risk Factors". Internal Auditing. Vol. 11, No. 1, Spring: 4 - 18.
  • Calderon, T. G., B. P. Green and B. Reider. 1994. "Using Real-World Cases to Illustrate the Power of Analytical Procedures". Journal of Accounting Education. Vol. 12, No. 3: 245 - 268.
  • Calderon, T. G. and B. P. Green. 1994. "Signaling Fraud by Using Analytical Procedures". Ohio CPA Journal. Vol. 53, No. 2, April: 27 - 40.
  • Calderon, T. G. and B. P. Green. 1994. "Employee Fraud: Recent Findings and Implications for Internal Auditors". National Public Accountant. Vol. 39, No. 8, August: 17 - 19, 36 - 38.
  • Calderon, T. G. and B. P. Green. 1994. "Analysts' Forecasts as an Exogenous Risk Indicator in Analytical Auditing". Advances in Accounting. Volume 12: 281 - 300.
  • Calderon, T. G. 1993. "Predictive Properties of Analysts' Forecasts of Corporate Earnings". Mid-Atlantic Journal of Business. Vol. 29, No. 1, March: 41 - 58.
  • Calderon, T. G. and S. A. Fisher. 1992. "Impact of Management and Insider Control on The Accuracy of Management Forecasts". American Business Review. Vol. X, No. 1, January: 41 -45.
  • Calderon, T. G., J. C. Lambert and S. J. Lambert. 1991. "Successor-Predecessor Auditor Communications. Auditing: A Journal of Practice and Theory". Vol. 10, No. 1, Spring: 97 - 109.
  • Calderon, T. G. 1991. "A Pedagogical Note on Cost-Volume-Profit Relationships in a Multi-Product Environment". Accounting Enquiries: A Research Journal. Vol. 1, No. 1, August: 172 - 182.
  • Calderon, T. G. 1990. "Reporting Entity Size and the Need for Accounting Information". Akron Business and Economic Review. Vol. 21, No. 1, Spring: 104 - 117.
  • Calderon, T. G. and S. A. Fisher. 1990. "Integrating Cost-Volume-Profit Relationships into ROI for Improved Performance Evaluation". Journal of Bank Cost and Management Accounting. Vol.3, No. 3, November: 51 - 57.
  • Calderon, T. G. 1989. "Determinants of Performance in the First College-Level Accounting Class: The Role of Practical Bookkeeping Experience". The Accounting Educators' Journal. Vol. 2, No. 1, Summer: 104 - 115.

Monographs & Books

  • Martell, K. D. and T. G. Calderon. 2005. "Assessment of Student Learning in Business Schools: Best Practices Each Step of the Way". Volume 1.1 AACSB-International/Association for Institutional Research.
  • Martell, K. D. and T. G. Calderon. 2005. "Assessment of Student Learning in Business Schools: Best Practices Each Step of the Way". Volume 1.2 AACSB-International/Association for Institutional Research.
  • Calderon, T. G., B. P. Green and M. Harkness. 2004. "Best Practices in Accounting Program Assessment". Teaching & Curriculum Section, American Accounting Association, Sarasota, FL.
  • Calderon, T. G., Alex Gabbin and Brian Green. 1997. "A Framework for Evaluating Effective Teaching". Center for Accounting Education Research, James Madison University. (A second printing of this monograph was published in Fall 1998 and distributed by the American Accounting Association.)

Other Publications

  • Calderon, Thomas . 2005. G. "Reflecting on What We Teach". The Accounting Educator. Vol. 14, No. 2, Winter: 1 - 3.
  • Calderon, Thomas. 2003. "Benchmarking Corporate Governance in the OECS". Corporate Governance Journal. Vol. 3, No. 10. http://www.academyofcg.org/ejournal.htm#article1
  • Calderon, Thomas G. and Subbaiah, Valliappan. 2003. "Automated Fingerprint Identification Systems & IT Security: What Internal Auditors Need to Know About This Emerging Biometric Technology". Internal Auditing Report. June: 1 - 5. (This is a reprint of a more comprehensive article published in Internal Auditing. Vol. 18, No. 3, 15 – 26.)
  • Calderon, T. G. (editor). 1998. "Proceedings of the American Accounting Association 39th Ohio Regional Meeting". Ohio Region AAA, Columbus, OH, March 12 – 14.
  • Caldron, T. G. and E. Conrad. 1997. "The Inadequacy of Entry-Level Accounting Salaries". Ohio Accounting. Spring: 7.
  • Calderon, T. G. and D. Olsen. 1994. "The Technological Imperative. AIS Teaching Innovations, IS/MAS Newsletter". American Accounting Association, Vol. 11, No. 2: 3 - 5.