Vita

Research Interests

Effects of technology on decision-making behavior and human judgment
Computer-based training and its impact on performance
Control and valuation e-commerce

Dissertation

"The Effect of Expert System Explanatory Facilities on Knowledge Acquisition and Representation: An Empirical Test", (J.Hal Reneau, Chairman)

Publications - Books and Monographs

Ingraham, L.R., and C. J. Chang. 2007. Data Modeling and Database Design in an Access 2003 Environment, John Wiley & Sons.
Ingraham, L. R., F. A. Buckless, and J. G. Jenkins. 2004. Comprehensive Assurance and Systems Tool: An Integrated Practice Set, Prentice Hall.

Publications - Refereed Journals

Ingraham, L. R., J. G. Jenkins, and P. Williams. 2006. The Winnowing Away of Behavioral Accounting Research in the U.S.: The Process for Annointing Academic Elites. Accounting, Organizations & Society, 31 (November): 783-818.
Ingraham, L. R., S. Karlinsky, and M. McKerchar. 2005. Tax Complexity and Small Business: A Comparison of the Perceptions of Tax Agents in the United States and Australia. Journal of Australian Taxation, 8: 289-327.
Ingraham, L. R., K. R. Nunez, and L. M. Wright. 2005. Use tax collections. Journal of State Taxation, (Winter) 23: 29-36.
Ingraham, L. R., and S. Karlinsky. 2005. Tax Professionals' Perceptions of Small Business Tax Law Complexity. Tax Notes, 107 (1).
Ingraham, L. R., Y. A. Chen, and J. G. Jenkins. 2001. Creating Value through e-Commerce. Strategic Finance, January: 44-49.
Ingraham, L. R., F. A. Buckless, and J. B. Earp. 2000. Auditing in the Information Age: A proposed intelligent system. The New Review of Applied Expert Systems and Emerging Technologies, 6: 137-145.
Ingraham, L. R., J. B. Earp, and J. G. Jenkins . 2000. The Newest Technology Tools: Unlimited Access? The CPA Journal, January: 58-59.
Ingraham, L. R., and L. M. Wright. 1999. Valuation of Eligible Timber Under Section 631(a): An End to the Raging Debate? Oil, Gas & Energy Quarterly, 48: 47-58.
Howorka, G., L. Moeur (Ingraham) and M. Goul. 1991.The Design of Co-Audit: An Experimental Testbed System to Support Research on the Next Generation of Audit Technology. Expert Systems With Applications: 153-169.

Publications - Refereed Proceedings

Ingraham, L. R., and J. B. Earp. 1999. Computer Based Training: A Comparison of Intelligent CBT and Conventional CBT. Proceedings of the 1999 National DSI Meeting, New Orleans, LA: 478-480.
Ingraham, L. R., F. A. Buckless, and J. B. Earp. 1999. An Intelligent System for Auditing in the Information Age. Collected Papers of the Eighth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing, and Tax, San Diego, CA: 27-30.
Ingraham, L. R., C. J. Chang, and R. B. Sawyers. 1998. The Effect of Decision Environment on Tax Professionals' Aggressiveness in Ambiguous Decision Settings. Collected Papers of the Seventh Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing, and Tax, C. Brown (ed.), New Orleans, LA: 107-113.

Publications - Nonrefereed Journals

Ingraham, L. R., K. R. Nunez, and L. M. Wright. 2002. Use Tax Collections on the Rise in North Carolina. Interim Report: 2nd ed: 33-34.

Published Chapters

Ingraham, L. R. 2001. Accounting Resources on the Internet. In New Faculty Handbook, Teaching and Curriculum Section of the American Accounting Association: 37-39.

Published Abstracts

Ingraham, L. R., and K. Krawczyk. 2002. The effect of expert system explanatory facilities on knowledge acquisition and organization. Proceedings from 2002 AAA Annual Meeting: 153.
Ingraham, L. R. and B. A. Chaney. 2002. The efficacy of student peer evaluation in accounting education. Proceedings from the Ninth Annual Meeting of the American Society of Business and Behavioral Sciences.
Ingraham, L. R., and L. M. Wright. 1999. Valuation of eligible timber under Section 631(a): An end to the raging debate? Collected Abstracts of SEAAA Annual Meeting: 74.
Ingraham, L. R. 1997. Accounting information systems (AIS) doctoral dissertations: 1992-1996. Journal of Information Systems, 11: 97-103.

Working Papers

Ingraham, L. R. 2005. Electronic Defense Paradigm: Plugging the Computer Dike.
Ingraham, L. R., and K. Krawczyk. 2005. The effect of expert system explanatory facilities on knowledge acquisition and organization.
Ingraham, L. R., Y. A. Chen, K. R. Nunez, and L. M. Wright. 2005. Individual Taxpayers' and Use Tax Collections.
Ingraham, L. R. 2005. Compromising Computer Security Risks.

Presentations

Ingraham, L. R., J. G. Jenkins, and P. Williams. 2006. The Winnowing Away of Behavioral Accounting Research in the U.S.: The Process for Annointing Academic Elites. Accepted for presentation at The 8th Interdisciplinary Perspectives on Accounting Conference, Cardiff, Wales.
Ingraham, L. R., and K. Krawczyk. 2002. The effect of expert system explanatory facilities on knowledge acquisition and organization. Presented at 2002 Annual Meeting of the American Accounting Association.
Ingraham, L. R., and B. A. Chaney. 2002. The efficacy of student peer evaluation in accounting education. Presented at Ninth Annual Conference of the American Society of Business and Behavioral Sciences: Las Vegas, NV.
Ingraham, L. R., and J. B. Earp. 1999. Computer Based Training: A Comparison of Intelligent CBT and Conventional CBT. Presented at the 1999 Americas Conference on Information Systems, New Orleans, LA.
Ingraham, L. R., F. A. Buckless, and J. B. Earp. 1999. An Intelligent System for Auditing in the Information Age. In Collected Papers of the Eighth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing, and Tax, San Diego, CA.
Ingraham, L. R., and L. M. Wright. 1999. Valuation of Eligible Timber under Section 631(a): An End to the Raging Debate? Presented April 10, 1999 at the 51st Annual Meeting of the Southeast Regional American Accounting Association, Atlanta, GA.
Ingraham, L. R., C. J. Chang, and R. B. Sawyers. 1998. The Effect of Decision Environment on Tax Professionals' Aggressiveness in Ambiguous Decision Settings. Presented August 15, 1998 at the Seventh Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing, and Tax, New Orleans, LA.

Scholarly Service Activities

Ad Hoc Reviewer for Financial Accounting: Tools for Decision Making (3e) by Kimmel, Weygandt, & Keiso, John Wiley & Sons (2003)
Reviewer for The Internet Encyclopedia, Hossein Bidgoli, ed., John Wiley & Sons (2002)
Ad Hoc Reviewer for papers submitted to the ABO Section for presentation at the 2001 AAA Annual Meeting (2001)
Ad Hoc Reviewer for Journal of Accounting Education (2000)
Ad Hoc Reviewer for papers submitted to the ABO Section for presentation at the 2000 AAA Annual Meeting (2000)
Ad Hoc Reviewer for papers submitted to the Teaching & Curriculum Section for presentation at the 2000 AAA Annual Meeting (2000)
Ad Hoc Reviewer for Journal of Business Education (1999)
Ad Hoc Review for Accounting Information Systems Aid, John Wiley & Sons (1999)
Ad Hoc Reviewer for Concepts of Taxation by Keith Smith (1997)
Ad Hoc Reviewer for Auditing: Text and Cases, by W. Robert Knechel. 1996.
Moderator, AAA Western Regional Conference. 1995.
Ad Hoc Reviewer for Tax Research Using CD-ROM Services. 1995.
Ad Hoc Reviewer for Expert Systems With Applications (special issue on Expert Systems for Accounting, Auditing and Tax). 1994.

Teaching Experience

Other Teaching Activities

Developed first-year financial accounting distance education (internet) course
Developed first-year managerial accounting distance education (internet) course

Committees and Other Service Activities

External Academic Service

Western Regional Coordinator for AAA Artificial Intelligence/Emerging Technology Section (2007-Present)
Southeast Regional Co-Director for AAA Teaching & Curriculum Section (2000-2002)
AAA Teaching & Curriculum Section New Faculty Handbook Committee (Fall 1998 - 2001)

University Service

Women's Volleyball Team Club Sport Faculty Advisor, San Jose State University (2007-Present)
Undergraduate Studies Committee, San Jose State University (2006-Present)
Delta Gamma Fraternity Faculty Advisor, San Jose State University (2006-Present)
Beta Gamma Sigma Secretary/Treasurer and Faculty Advisor, College of Business, San Jose State University (2005-Present)
Heritage, Preservation, and Public History Committee, San Jose State University (2005-Present)
Undergraduate Curriculum Committee, College of Business, San Jose State University (2005-Present)
ISACA Faculty Advisor, San Jose University (2003-Present)
Assessment Committee, College of Business, San Jose State University (2003-2004)
Curriculum Committee, Department of Accounting, North Carolina State University (2002-2003)
Panel Session Moderator, College of Management Graduate Symposium, North Carolina State University (2001)
Presenter at Continuing Professional Education Program, College of Management, North Carolina State University (2001)
Recruiting Committee, Department of Accounting, North Carolina State University (1999-2002)
Web Committee (1997-2002)
Department Head Search Committee, Department of Accounting, North Carolina State University (1999-2000)
Student Affairs Committee, California State University San Marcos (1995-1997)
Commencement Committee, California State University San Marcos (1994-1995; 1996-1997)
Scholarship Committee, California State University San Marcos (1996-1997)
Curriculum Committee, College of Business Administration, California State University San Marcos (1994-1996)
Center for Accountancy Recruiting Subcommittee, College of Business Administration, California State University San Marcos (1994-1997)
Accounting Society Faculty Advisor, California State University San Marcos (1995-1996)

Professional Employment

Self-employed tax professional (October 1988 - August 1999)
John L. Casalena, CPA, PC - Tax Manager (February 1986 - October 1988)
Arthur Andersen & Co. - Tax Senior (August 1982 - February 1986)

Professional Associations

Honors

College of Business Outstanding Undergraduate Instructor Award (2005)
Graduate Academic Scholarship
AICPA Doctoral Fellowship
Beta Alpha Psi
Beta Gamma Sigma Honor Society
Phi Kappa Phi Honor Society
Professional Accounting Council Merit Scholar
Phi Theta Kappa International Honor Fraternity

Contact Information

Questions, comments and suggestions are welcome and may be sent to Dr. Laura R. Ingraham, Department of Accounting & Finance, College of Business, San Jose State University, One Washington Square, BT 850, San Jose, CA 95192-0066. ingraham_l@cob.sjsu.edu