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A. Faye Borthick


D.B.A., University of Tennessee-Knoxville
M.B.A., University of Tennessee-Knoxville
B.S., University of Tennessee-Knoxville


Audit and control of information systems
Development and use of business intelligence to solve organizational problems
Design and assessment of technology-enabled learning experiences


Borthick’s research focuses on the development of expertise in accounting systems and IT audit, including the effects of the extent of knowledge structure on performance. In her business situation simulations, students analyze information as if they were professionals on the job, developing analysis skills as they generate evidence for the assessment of the development of expertise in accounting systems and IT audit.

She is a certified public accountant, a certified information systems auditor and a certified management accountant. She was instrumental in establishing an accounting system specialization for the Master of Professional Accountancy (MPA) degree program. Her master’s course in information systems assurance taught as collaborative discovery learning online has won national and international awards. She has been the director of a campus-level center for teaching and learning with technology.

Borthick has been the editor of the Journal of Information Systems and an associate editor of Issues in Accounting Education. She is the author of articles in Accounting, Organizations and SocietyThe Accounting Review, the Journal of Information SystemsDecision Support Systems, and other accounting and information systems journals—and a co-author of a book on information systems auditing.

  • Sargent, C. S. and A. F. Borthick. 2013. Evidence for insisting on cognitive conflict tasks: Impact on accounting majors in upper-level courses. Issues in Accounting Education 28(4): 759-777.
  • Springer, C. W., Borthick, A. F., Lederberg, A. R., and R. Haardörfer. 2012-2013. A low-maintenance approach to improving retention: Short on-line tutorials in elementary statistics. Journal of College Student Retention 14(4): 549-566.
  • Robb, D. A., Bowen, P. L., Borthick, A. F., and Rohde, F. H. 2012. Improving new users’ query performance: Deterring premature stopping of query revision with information for forming ex ante expectations. Journal of Data and Information Quality 3(4): Article 7.
  • Borthick, A. F. 2012. Designing continuous auditing for a highly automated procure-to-pay process. Journal of Information Systems 26(2): 153-166.
  • Boritz, J. E., A. F. Borthick, and A. Presslee. 2012. The effect of business process representation type on assessment of business and control risks: Diagrams versus narratives. Issues in Accounting Education 27(4): 895-915.
  • Borthick, A. F., G. P. Schneider, and A. O. Vance. 2012. Using graphical representations of business processes in evaluating internal control. Issues in Accounting Education 27(1): 123-140.
  • Sargent, C. S.. A. F. Borthick, and A. R. Lederberg. 2011. Improving retention for principles students: Ultra-short on-line tutorials for motivating effort and improving performance. Issues in Accounting Education 26(4): 657-679.
  • Borthick, A. F., G. P. Schneider, and A. O. Vance. 2010. Preparing graphical representations of business processes and making inferences from them. Issues in Accounting Education 25(3): 569-582.
  • Borthick, A. F., P. L. Bowen, and G. J. Gerard. 2008. Modeling a business process and querying the resulting database: Analyzing RFID data to develop business intelligence. Journal of Information Systems 22(2): 331-350.
  • Borthick, A. F. and M. B. Curtis. 2008. Due diligence on fast-fashion inventory through data querying. Journal of Information Systems 22(1): 77-93. Received a University of Waterloo Symposium on Information Systems Assurance Case Competition Award, 2005.
  • Borthick, A. F. and P. L. Bowen. 2008. Auditing system development: Constructing the meaning of “systematic and rational” in the context of legacy code migration for vendor incentives. Journal of Information Systems 22(1): 47-62. Received an American Accounting Association Information Systems Midyear Conference Best Paper Award, 2007.
  • Borthick, A. F. and D. R. Jones. 2007. Creating a business process diagram and database queries to detect billing errors and analyze calling patterns for cell phone service. Journal of Information Systems 21(1): 102-122.
  • Springer, C. W., and A. F. Borthick. 2007. Improving performance in accounting: Evidence for insisting on cognitive conflict tasks. Issues in Accounting Education 22(1): 1-19. Received the American Accounting Association Teaching and Curriculum Section 2007 Research in Accounting Education Award.
  • Borthick, A. F., M. B. Curtis, and R. S. Sriram. 2006. Accelerating the acquisition of knowledge structure to improve performance in internal control reviews. Accounting, Organizations and Society 31: 323-342.