Steve Sutton, Ph.D.

KPMG Professor of Accounting/Ph.D. Program (Accounting) Director and Advisor

Steve Sutton, Ph.D.


Steve G. Sutton is KPMG Professor in the Kenneth G. Dixon School of Accounting at the University of Central Florida. He received his Ph.D. in accounting from The University of Missouri in 1987. Professor Sutton has authored/co-authored 5 books, 4 research monographs, and over 120 articles in a broad range of accounting (e.g. The Accounting ReviewAuditing: A Journal of Practice & Theory, Behavioral Research in Accounting, Journal of the American Taxation Association), information systems (e.g. MIS Quarterly, Journal of the Association for Information Systems, European Journal of Information Systems),production/operations management (e.g. Decision Sciences), and accounting information systems journals (e.g. International Journal of Accounting Information Systems, Journal of Information Systems, Journal of Emerging Technologies in Accounting). His research has been funded by grants from the Institute of Internal Auditors Research Foundation, KPMG Foundation, Australian Research Council, and FINRA Investor Education Foundation. His current research focuses on two streams of research, the first on the impact of intelligent systems on expert and novice decision makers and the second on risk and control within B2B e-commerce based interorganisational relationships.

He was the founding editor of the International Journal of Accounting Information Systems and its predecessor, Advances in Accounting Information Systems–serving over 20 years as editor. He has formerly served on the faculties of the University of Connecticut, Oklahoma State University, Texas Tech University, Bryant University, Arizona State University, and the University of Calgary. He has also been a visitor in various roles at the University of Melbourne, Australia National University, Monash University, University of Auckland, University of Tasmania, University of Technology Sydney, and Tilburg University.

Selected Recent Publications

Lyubimov, A., V. Arnold, and S.G. Sutton. 2013. “Perceptions of Quality, Risk, and Legal Liability Associated with Outsourcing and Offshoring Audit Procedures.” Auditing: A Journal of Practice & Theory.

Elbashir, M., P.A. Collier, and S.G. Sutton. 2011.  “The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems.” The Accounting Review 86(1).

Arnold, V., T. Benford, C. Hampton, and S.G. Sutton. 2010.  “Competing Pressures of Risk and Absorptive Capacity Potential on Commitment and Information Sharing in Global Supply Chains.” European Journal of Information Systems 19: 134-152.

Sutton, S.G., D. Khazanchi, C. Hampton, and V. Arnold. 2008.  “Risk Analysis in an Extended Enterprise Environment: Identification of Key Risk Factors in B2B E-Commerce Relationships”Journal of the Association for Information Systems 9(3-4), pp. 153-176.

Arnold, V., N. Clark, P.A. Collier, S.A. Leech, and S.G. Sutton. 2006. “The Differential Use and Effect of Knowledge-Based System Explanations in Novice and Expert Judgment Decisions”MIS Quarterly 30(1), pp. 79-97.

Khazanchi, D. and S.G. Sutton. 2001. “Electronic Commerce Assurance Services: A Framework and Implications.” Journal of the Association for Information Systems 1(11): pp. 1-54.

In the news:

  • Professor Steve Sutton delivered the keynote address at the 5th Symposium of the Network for AIS Research in the Netherlands held at Nyenrode University November 23rd, 2014.
  • Professor Steve Sutton and his co-authors (Vicky Arnold, Phil Collier, Stewart Leech, Jake Rose) were awarded the Best Paper Award for their paper “Can Knowledge Based Systems be Designed to Mitigate Deskilling Effects?” at the Fifth International Symposium on Accounting Information Systems hosted by the University of Melbourne, July 1, 2014.
  • Professor Sutton completed a two week visit as a Visiting Scholar at Monash University in the Department of Accounting. A focus of the visit was on the development of collaborative research between UCF and Monash faculty using the Department’s new state of the art neuroscience computer laboratory (June 20, 2014).
  • Professor Steve Sutton and his Ph.D. Student Irina Malaescu received the Best Paper Award at the American Accounting Association’s Accounting Information Systems Section’s Mid-Year Conference for their co-authored paper on “External Auditors’ Reliance on Internal Audit’s Use of Continuous Auditing” (January 25, 2014).
  • Professor Steve Sutton and his Ph.D. Student Martin Weisner received the Best Paper Award at the Association for Information Systems Accounting Information Systems SIG Symposium for their co-authored paper “When the World Isn’t Always Flat: The Impact of Psychological Distance on Auditors’ Reliance on Specialists” (Milan, Italy, December 15, 2013).

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In the News

Research and Publications