Lawrence A. Gordon, Ph.D.

Ernst & Young Alumni Professor of Managerial Accounting and Information Assurance
Affiliate Professor in University of Maryland Institute for Advanced Computer Studies

Robert H. Smith School of Business
University of Maryland
Phone: 301-405-2255 ~ Fax: 301-314-9414
E-mail: lgordon@rhsmith.umd.edu
RESEARCH

 

TEACHING

 

ADMINISTRATIVE ACTIVITIES

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Selected Publications
Gordon, L.A. and A. Wilford, "An Analysis of Multiple Consecutive Years of Material Weaknesses in Internal Control," The Accounting Review, November 2012, forthcoming.
Gordon, L.A., M. P. Loeb, "The Impact of IFRS Adoption on Foreign Direct Investment," Journal of Accounting and Public Policy, Vol. 31, No. 4, 2012, forthcoming.
Gordon, L.A., M. P. Loeb, and L. Zhou, "The Impact of Information Security Breaches: Has There Been a Downward Shift in Costs?" Journal of Computer Security , 2011, Vol. 19, No.1., pp. 33-56.
Gordon, L. A., M. P. Loeb, and T. Sohail, "Market Value for Voluntary Disclosures Concerning Information Security," MIS Quarterly , 2010, Vol. 34, No. 3, pp. 567-594.
Gordon, L. A., M. P. Loeb, and C-Y Tseng, “Enterprise Risk Management and Firm Performance: A Contingency Perspective,” Journal of Accounting and Public Policy , Vol. 28, No. 4, 2009, pp. 301-327.
Gordon, L. A., M. P. Loeb, T. Sohail, C-Y Tseng, and L. Zhou, “Cybersecurity, Capital Allocations and Management Control Systems,” European Accounting Review , 2008, Vol. 17, issue 2, pp. 215-241.
Bodin, L., L. A. Gordon and M. P. Loeb, "Information Security and Risk Management,” Communications of the ACM , 2008, Vol.51, issue 4, pp. 64-68.
Gordon, L. A, M. P. Loeb and W. Lucyshyn, "Sharing Information on Computer  Systems Security: An Economic Analysis," Journal of Accounting and Public Policy, Vol. 22, No. 6 (2003), pp. 461-485.
Boschen, J. F., A. I. Duru, L. A. Gordon and K. J. Smith, "Accounting and Stock Price Performance in Dynamic CEO Compensation Arrangements," The Accounting Review, (January 2003), pp. 143-168.
Campbell, K., L. A. Gordon, M. P. Loeb and L. Zhou, "The Economic Cost of Publicly Announced Information Security Breaches: Empirical Evidence from the Stock Market," Journal of Computer Security, Vol. 11 (2003), pp. 431-448.

Gordon, L. A., M. P. Loeb and T. Sohail, "A Framework for Using Insurance for Cyber Risk Management," Communications of the ACM, (March 2003), pp. 81-85.

Gordon, L. A. and M. P. Loeb, "The Economics of Information Security Investment," ACM Transactions on Information and System Security, (November 2002), pp. 438-457. Reprinted in Economics of Information Security, 2004, Springer, Camp and Lewis, eds.)

Gordon, L. A. and M. P. Loeb, "A Framework for Using Information Security as a Response to Competitor Analysis Systems," Communications of the ACM , (September 2001), pp. 70-75.

Gordon, L. A. and M. P. Loeb, "Distinguishing Between Direct and Indirect Costs is Crucial for Internet-Based Companies," Management Accounting Quarterly, (Summer 2001), pp. 12-17.
Gordon, L. A. and K. Smith, "Residual Income as a Performance Measure for Creating Firm Value," Finance India, (December 2001), pp. 1153-1172.
Gordon, L. A. and K. Silvester, "Stock Market Reactions to Activity-Based Costing Adoptions," Journal of Accounting and Public Policy, Vol. 18, No. 3 (1999), pp. 229-251.
Frey, K. and L. A. Gordon, "ABC, Strategy and business Unit Performance," International Journal of Applied Quality Management, Vol. 2, No. 1 (1999), pp. 1-23.
Gordon, L. A., "Efficiency Derives Values," Finance India, (June 1998), pp. 369-373.
Gordon, L. A. and M. Myers, "Tobin's q and Overinvestment," Applied Economic Letters, (January 1998), pp. 1-4.
Gordon, L. A. and R. J. Iyengar, "Return on Investment and Corporate Capital Expenditures: Empirical Evidence," Journal of Accounting and Public Policy, Vol. 15, No. 4 (Winter 1996), pp. 305-325.
Tsay, Y., F. Alt and L. A. Gordon, "The Market Reaction to Announced Deep Cuts in Capital Expenditures," Managerial and Decision Economics, Vol. 14, No. 1 (1993), pp. 1-14.
Gordon, L. A. and K. Smith, "Postauditing Capital Expenditures and Firm Performance: The Role of Asymmetric Information," Accounting, Organizations and Society, Vol. 17, No. 8 (1992), pp. 741-757.
Myers, M., L. A. Gordon and M. Hamer, "Postauditing Capital Assets and Firm performance: An Empirical Investigation," Managerial and Decision Economics, Vol. 12 (1991), pp. 317-327.
Schick, A., L. A. Gordon and S. Haka, "Information Overload: A Temporal Approach," Accounting, Organizations and Society, Vol. 15, No. 3 (1990), pp. 199-220.
Gordon, L. A., M. Loeb and A. Stark, "Capital Budgeting and the Value of Information," Management Accounting Research, Vol. 1., No. 1 (1990), pp. 21-35.
Gordon, L. A., "Benefit-Cost Analysis and Resource Allocation Decisions," Accounting, Organizations and Society, Vol. 14, No. 3 (1989), pp. 247-258.
Gordon, L. A. and A. Stark, "Accounting and Economic Rates of Return: A Note on Depreciation and Other Accruals," Journal of Business Finance and Accounting, Vol. 16, No. 3 (1989), pp. 425-432.
Gordon, L. A. and M. Hamer, "Rates of Return and Cash Flow Profiles: An Extension," The Accounting Review (July, 1988), pp. 514-521.
Gordon, L. A., M. Kleiner and R. Natarajan, "Federal Capital Expenditures and Budget Deficits: Gross National Product and Labor Implications," Journal of Accounting and Public Policy, Vol. 5, No. 4 (1986), pp. 217-232.
Haka, S., L. A. Gordon and G. E. Pinches, "Sophisticated Capital Budgeting Selection Techniques and Firm Performance," The Accounting Review (October, 1985), pp. 651-669. Reprinted in Emmanuel, Otley and Merchant's Readings in Accounting for Management Control (Chapman & Hall), 1992.
Gordon, L. A., S. Haka and A. Schick, "Strategies for Information Systems Implementations: The Case of Zero Based Budgeting," Accounting, Organizations and Society, Vol. 9, No. 2 (1984), pp. 111-123.
Gordon, L. A. and V. K. Narayanan, "Management Accounting Systems, Perceived Environmental Uncertainty, and Organization Structure: An Empirical Investigation," Accounting, Organizations and Society, Vol. 9, No. 1 (1984), pp. 33-47.
Larcker, D., L. A. Gordon and G. Pinches, "Testing for Market Efficiency: A Comparison of the Cumulative Average Residual Methodology and Intervention Analysis," Journal of Financial and Quantitative Analysis (June 1980), pp. 267-287.
Falk, H. and L. A. Gordon, "Business Combination Decisions: A U.S./Canada Study," Decision Sciences (October, 1979), pp. 607-617.
Gordon, L. A., D. Larcker and F. D. Tuggle, "Strategic Decision Processes and the Design of Accounting Information Systems: Conceptual Linkages," Accounting, Organizations and Society, Vol. 3, Nos. ¾ (1978), pp. 203-213.
Falk, H. and L. A. Gordon, "Assessing Industry Risk by Ratio Analysis: Validation," The Accounting Review (January, 1978), pp. 216-227.
Dobrovolsky, S. P., L. A. Gordon and T. Pray, "Corporate Dividends, Taxes, and the Economy: A Simulation Experiment," Applied Economics, Vol. 9, No. 2 (1977), pp. 93-108.
Gordon, L. A. and D. Miller, "A Contingency Framework for the Design of Accounting Information Systems," Accounting, Organizations and Society, Vol. 1, No. 1 (1976), pp. 59-69. Reprinted in Anton, Firmin, and Grove's 3rd ed. of Contemporary Issues in Cost and Managerial Accounting, Houghton-Mifflin Co., 1978; and Emmanuel, Otley and Merchant's Readings in Accounting for Management Control (Chapman & Hall), 1992.
Miller, D. and L. A. Gordon, "Conceptual Levels and the Design of Accounting Information Systems," Decision Sciences (April, 1975), pp. 259-269.
Gordon, L. A., "Allocating Service Departments' Costs: Methodology and Case Study," Accounting and Business Research (Winter, 1974), pp. 3-8.
Gordon, L. A., "Accounting Rate of Return vs. the Economic Rate of Return," Journal of Business Finance and Accounting (Autumn, 1974), pp. 343-356. Reprinted in Organizational Performance Measurement, edited by D. Warwick, published by the Department of Accounting and Financial Management, The University of New England, Armidale, N.S.W., 1979.
Gordon, L. A., "Differential Rate of Return Method for Reporting Holding Gains Earned by Fixed Assets," Accounting and Business Research (Summer, 1973), pp. 228-234.
Gordon, L. A. and H. Cook, Jr., "Absorption Costing and Fixed Factors of Production," The Accounting Review (January, 1973), pp. 128-129.
Gordon, L. A., "Comment on the Value of R2 in Regression Analysis," The Accounting Review (April, 1972), pp. 356-367.