Academic work built for the way accounting is changing.
I am an associate professor of accounting at the University of Dayton, a Certified Public Accountant, and a Certified Internal Auditor. My work connects internal auditing, financial reporting quality, accounting information systems, and the practical design of tools that help students learn by doing.
Course-ready textbook
Modern Accounting Information Systems
This integrated AIS text moves from transactions and business processes through systems implementation, databases, ETL, analytics, visualization, internal control, fraud, cybersecurity, and data privacy. It also includes chapter-specific Learning Partners and self-assessment tools that support different ways of engaging with the material.
Explore the second-edition table of contents
- Introduction to Accounting Information Systems
- Transaction Processing and Business Processes
- Systems Implementation, Integration, and Development Lifecycles
- Systems Documentation and Business Process Modeling
- Relational Databases, Data Modeling, and XBRL
- Data Extraction, Transformation, and Loading
- Data Analytics for the Modern Accountant
- Data Visualization and Communication Techniques
- Internal Control and Risk Management in AIS
- Fraud, Ethics, and AIS
- Cybersecurity and Information Security in AIS
- Data Privacy, Confidentiality, and Compliance
Teaching innovation
A learning ecosystem, not a pile of supplements.
Across financial accounting, accounting systems and data analytics, and enterprise risk and internal assurance, I build connected resources that let students watch, question, practice, and apply. Each format serves a different learning moment, from quick concept refreshers to longer case-based decisions.
Interactive web applications
These student-facing apps turn accounting concepts into choices, diagnoses, games, and guided investigations. Each opens in a new tab.
Anatomy of a Business
Build a company, follow its activities, and discover how four financial statements tell one connected story.
Launch app ↗Diagnosing Dollars
Read the balance sheet, calculate vital signs, compare evidence, and make a defensible financial diagnosis.
Launch app ↗UD Financial Accounting Hoops Challenge
Turn foundational accounting practice into a lively, game-based review with decisions under pressure.
Launch app ↗Filing Day Decisions
Work with a partner to evaluate accounting evidence, make reporting choices, and defend a recommendation.
Launch app ↗The Balanced Books Challenge
Trace financial events through the accounting system and use the resulting evidence to restore balance.
Launch app ↗Build It, Process It, Verify It
Design a transaction flow, process the underlying data, and verify whether the resulting information can be trusted.
Launch app ↗Research agenda
Trust, risk, and the evolving audit function.
My scholarship examines how audit activities, control environments, standards, technology, and professional judgment affect assurance and financial reporting quality. Recent projects consider cybersecurity involvement, trusted-advisor adoption, technology-enabled evidence, and the ways internal audit design shapes organizational outcomes.
Published and forthcoming
Research publications
Peer-reviewed work spans internal audit effectiveness, audit education, technology and evidence, cybersecurity, material-weakness detection, sustainability reporting, and the changing role of the internal audit activity.
Evolving Role of Internal Audit: Characteristics and Benefits of Trusted Advisor Adoption
Christopher G. Calvin, Marc Eulerich, and Valentina Kasper Lopez.
Official DOI ↗Characteristics of Cybersecurity and IT Involvement by the IA Activity
Christopher G. Calvin, Matthew Holt, and Marc Eulerich. Volume 56, article 100726.
Official DOI ↗The Effects of Internal Audit’s Core Principles on Audit Characteristics
Christopher G. Calvin and Marc Eulerich. Volume 24, issue 2, pages 1–20.
Official DOI ↗Audit Evidence, Technology, and Judgement: A Review of the Literature in Response to ED-500
Dereck Barr-Pulliam, Christopher G. Calvin, Marc Eulerich, and Ani Maghakyan. Volume 35, issue 1, pages 36–67.
Official DOI ↗Where’s the Risk? Material Weakness Detection in Advance of Financial Misstatement Discovery
Christopher G. Calvin. Volume 28, issue 2, pages 251–269.
Official DOI ↗The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency
Christopher G. Calvin and Matthew Holt. Volume 37, issue 2, pages 47–65.
Official DOI ↗Adherence to the Internal Audit Core Principles and Threats to Internal Audit Function Effectiveness
Christopher G. Calvin. Volume 40, issue 4, pages 79–98.
Official DOI ↗An Analysis of Dow 30 Global Core Indicator Disclosures and Environmental, Social, and Governance-Related Ratings
Christopher G. Calvin and Donna L. Street. Volume 31, issue 3, pages 323–349.
Official DOI ↗Building the Talent Pipeline
Internal Auditor, April 2023.
Read the issue ↗Reporting on the UNCTAD-ISAR Global Core Indicators
With Donna L. Street. International Accounting and Reporting Issues: 2019 Review, United Nations Publications.
Official DOI ↗