Finding Altitude—and Attitude—in Research

Long stretches on Northern California trails have an uncanny way of clearing the static. Somewhere between the rustle of manzanita and the steady burn in my calves, I hear questions more plainly: How does integrity shape audit evidence? What control gaps invite fraud? Those questions return to the office with me, demanding documentation rather than daydreams. Hiking is not the subject of my academic work, but the solitude of a ridge walk is the spark that keeps my curiosity burning long after the boots come off.

In that spirit of curiosity, I’m sharing the key papers and teaching materials I’ve helped produce or contribute to over the years. Each project reflects my twin loyalties: first, to rigorous scholarship that pushes the profession forward; second, to the students and practitioners who have trusted me to guide them—whether in a classroom at Chico State, a seminar at UC Davis, or a client meeting drawn from my Ernst & Young experience.

Celebrating a Former Student’s Achievement

Before delving into the research, I’d be remiss not to highlight one of my proudest professional moments: seeing a former student honored in It All Adds Up for Award-Winning Accounting Alumna. Mentorship is the long game of academia; when a student thrives, every late-night grading session feels worth it.

My Research & Teaching Portfolio

Teaching Materials

  • Auditing Syllabus, UC Davis – View
    A roadmap for navigating assurance standards, risk assessment, and emerging technologies. I revise it yearly to incorporate fresh cases and data analytics labs.

Peer-Reviewed & Practitioner Articles

  1. “Fraternization in Accounting Firms: A Case Study.”
    ResearchGate
    Explores how informal social bonds inside audit teams can subtly erode independence and judgment, offering policy recommendations for firm culture.

  2. “An Internal Control Evaluation Tool for Property Expenditures.”
    IBFR
    Introduces a decision-tree tool to assess authorization, classification, and safeguarding risks in large-dollar capital projects.

  3. “The Impact of Management Integrity on Audit Planning and Evidence.”
    Google Scholar citation
    Demonstrates, through experimental methods, how auditors recalibrate both sample sizes and substantive procedures when management’s credibility wavers.

  4. “Internal Controls for Hospitality Revenue in the Gaming Industry.”
    ResearchGate
    Details control frameworks for high-volume cash environments where point-of-sale data meets loyalty-card analytics.

  5. “Video Planet: A Teaching Case on the Detection of Fraudulent Financial Reporting.”
    PDF
    Presents students with red flags buried in a retail chain’s statements, requiring them to craft audit programs that can pierce management’s narrative.

  6. “The Effects of Fraud and Going-Concern Risk on Auditors’ Assessments of the Risk of Material Misstatement and Resulting Audit Procedures.”
    SSRN
    Empirically links heightened fraud cues and going-concern indicators with expanded testing strategies and partner review protocols.

  7. “The Effect of Non-Audit Services on Independent Auditor Judgment.”
    Journal of Business & Economics Research
    Quantifies the subtle bias pressures created when firms cross-sell consulting engagements to assurance clients.

  8. “The Influence of Information Technology Control Activities on the Financial Statement Audit.”
    Georgia Southern University Digital Commons
    Shows how strong IT general controls can transform an audit plan—from labor-intensive transactional testing to streamlined reliance strategies.

Why These Topics?

Every article shares a common DNA: practical relevance. I gravitate toward questions that auditors, controllers, and CFOs face Monday morning—questions that can cost real money and reputation if answered poorly. Whether probing independence threats, mapping internal-control gaps, or integrating data analytics into fieldwork, the endgame is always actionable insight.

Closing Thoughts from the Trailhead

I rarely draft paragraphs on the mountain; the wind scatters notebook pages too easily. Yet the mental space offered by a five-mile climb routinely unclutters the research agenda. It reminds me that, like a trail, the audit process is a series of deliberate steps—each informed by the terrain ahead and the footsteps behind.

So if you read one of these studies and find a new control weakness to patch, or a richer classroom discussion to spark, consider taking a walk afterward. Fresh air might just supply the next question worth researching—and I look forward to meeting you on that path, whether in print or under a canopy of live oaks.

Comments

Post a Comment

Popular posts from this blog

Tim Kizirian - Point Reyes North Beach to Abbotts Lagoon: A Straight-Line Outing Without the Crowds

My name is Tim Kizirian. Long before I spent evenings polishing audit worksheets at Ernst & Young or mornings breaking down cost allocations for students at Chico State, I was out on coastal trails trying to figure out how far a ham-and-cheddar sandwich could fuel me. That hasn’t changed; only the sandwich is better, and I now write a short blog so fellow hikers can avoid wasted weekends. Today’s post covers a lesser-used slice of Point Reyes—North Beach down to Abbotts Lagoon and back—simple navigation, big sky, and solitude if you time it right. Why I like this route North Beach to Abbotts Lagoon is a straight 6.8-mile out-and-back on firm sand and a short boardwalk. Most visitors aim for the lighthouse or Alamere Falls and leave this section untouched. That means fewer dog tracks, cleaner tide lines, and wildlife that still acts like you’re not there—plovers darting at your boot tips, harbor seals bobbing just offshore. Getting there Park at the North Beach lot before 8 a.m. o...
Read more

Tim Kizirian - Mount Burdell Preserve: Dawn-to-Desk Loop for Mid-Week Fitness

I’m Tim Kizirian—Chico resident, former Ernst & Young auditor, ex-Chico State professor, and ongoing mileage accountant. When a weekday client call lands at 11 a.m. in San Rafael, I squeeze in a pre-meeting climb on Mount Burdell. The preserve’s basic loop—San Andreas Fire Road up, Cobblestone down—delivers 6.3 miles and 1,400 feet gain, all before most commuters pick a podcast. Parking and start Pull up to the San Andreas Drive gate (Novato) by 6:40 a.m. Weekdays you’ll find curb space; weekends fill by 8. I log odometer and start time—old habit from audit mileage sheets—then step through the cattle gate onto a hard-packed road. Up-track details (0–3.1 miles) First mile : grade 6 percent, shaded live oaks, footing like compact gravel. Mile 1–2 : steeper switchbacks (10 percent) through open grass; sunrise paints Big Rock Ridge opposite. Water trough at Mile 2.3: seasonal; I still carry two litres. Summit spur at 3.1: short detour to the Big Tank and radio towers—...
Read more

Tim Kizirian - Ring Mountain Preserve: A Short, Steep Circuit with Top-Tier Wildflowers

Tim Kizirian reporting from Marin’s eastern edge. Ring Mountain Preserve above Tiburon is small—just 367 acres—but it’s a powerhouse for serpentine wildflowers and wide-angle bay views. When April or early May bloom windows align with a free morning, I run a 3.9-mile circuit here that climbs 600 feet and still leaves time for lunch meetings back in the city. Entry point Park along Taylor Road at the Phyllis Ellman trailhead. Respect driveways; it’s a neighborhood. I start at 7 a.m. to beat dog-walker traffic and valley heat drifting over from the Central Valley. Trail notes Ellman Trail climbs 0.8 miles through chamise and manzanita. Serpentine outcrops appear on the right; that ultramafic soil supports rare species like Marin dwarf flax. I note bloom dates every year in a Google Sheet—same compulsive data capture I used preparing audit evidence. Pass Turtle Rock, angle left on Fire Road to the summit boulder stack. From here you see Mount Tam, San Francisco skyline, and Mount ...
Read more