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Professor Peter Best

Name :	Professor Peter Best
Position :	Head of School (Accounting, Economics & Finance)
Section :	Faculty of Business School of Accounting, Economics and Finance
Office :	T314
Location :	Toowoomba Campus
Phone :	61 7 4631 1231
Extension :	1231
E-mail :

Professional Memberships

Fellow, CPA Australia
Chartered Accountant

Research Interests

He has qualifications in accounting, operations research and information technology. His PhD examined the feasibility of machine-independent audit trail analysis in large computer systems. His teaching, research and consulting experience includes electronic business intelligence and data mining (SAS), enterprise systems (SAP R/3), IT governance processes and measurement, information systems security (SAP R/3), computer assisted audit techniques (SAS, ACL), knowledge based systems, fraud detection, anti-money laundering and audit trail analysis.

Recent Research Outcomes

Three most recent :

P J Best, S Buckby & L Bundeson (2008) BDO Not-for-profit Survey, BDO Kendalls, Brisbane, pp. 88.
C T Horngren, W T Harrison Jr, L S Bamber, P J Best, D J Fraser & R Willett (2007) Accounting, Fifth Edition, Pearson Education, pp. xxiv + 1013.
A A Arens, P J Best, G E P Shailer, B Fiedler, R Elder & M Beasley (2007) Auditing and Assurance Services in Australia: an Integrated Approach, Seventh Edition, Pearson Education, pp. xiii + 814.

Most notable :

P J Best, G Mohay & A Anderson (2004) 'Machine-Independent Audit Trail Analysis, A Decision Support Tool for Continuous Audit Assurance', International Journal of Intelligent Systems in Accounting, Finance & Management, XII, 85-102 .
P F Green, P J Best, M Indulska & T Rowlands (2005) 'Information Systems Audit and Control Issues with Enterprise Management Systems: Qualitative Evidence', Australian Accounting Review, XV, No. 3, 68-77 .
P J Best & R J Willett (2005) Research Report to Health Insurance Commission, PSR Process Enhancement Project, Evaluation of the Impact of PSR Interventions, Results of a Pilot Study, pp. 121.
P Rikhardsson, P J Best, P Green & M Rosemann (2006) 'Business Process Risk Management and Internal Control: A proposed Research Agenda in the context of Compliance and ERP systems' Second Asia/Pacific Research Symposium on Accounting Information Systems, Melbourne, Australia, 20 June.
S Buckby & P J Best (2007) 'Development of a Board IT Governance (ITG) Review Model' Accounting & Finance Association of Australia & New Zealand (AFAANZ) Conference, Gold Coast, 1-3 July.

Teaching Experience

Tertiary : 37 years

Administrative Responsibilities

Head of School - Accounting, Economics & Finance
Program Coordinator - Master of Professional Accounting