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Bill Dilla

Title: Union Pacific/Charles B. Handy Professor and Chair, Department of Accounting / Professor of Accounting
Department: Administration / Accounting

Office: 2331 Gerdin Business Building
Phone number: (515) 294-1685

Academic History

  • PhD, Accounting, University of Texas, Austin, 1987
  • MBA, Accounting, Syracuse University, 1979
  • BA, Music, Syracuse University, 1978


  • Auditing
  • Information Security
  • Management Control and Sustainability
  • Occupational Fraud
  • Financial Information Display Formats
  • Balanced Scorecard

Selected Publications

  • Demek, Kristina C., Robyn L. Raschke, Diane J. Janvrin, and William N. Dilla. (2018) "Do organizations use a formalized risk management process to address social media risk?", international Journal of Accounting Information Systems, 28:31-44. Link to Paper
  • Steinbart, P.J.; Raschke, R.L.; Gal, Graham; Dilla, W.N. (2018) "The influence of a good relationship between the internal audit and information security functions on information security outcomes", Accounting, Organizations and Society, 71:15-29. Link to Paper
  • Dilla, W., Janvrin, D., Perkins, J. Raschke, R. "Investor views, investment screen use, and socially responsible investment behavior", Sustainability Accounting, Management and Policy Journal, 7 (2):246-267.
  • Harrison, A., Dilla, W., and Mennecke, B. "Relationships within the Fraud Diamond: The Decision Processes that Influence Fraudulent Intentions in Online Consumer Fraud.", Journal of Information Systems, Link to Paper
  • Dilla, W., Janvrin, D., Perkins, J. and Raschke, R. (2019) "Do Environmental Responsibility Views Influence Investors’ Use of Environmental Performance and Assurance Information", Sustainability Accounting, Management, and Policy Journal, 10 (3):476-497. Link to Paper
  • Steinbart, P., Raschke, R., Gal, G. and Dilla, W. (2016) "SECURQUAL: An Instrument for Evaluating the Effectiveness of Enterprise Information Security Programs.", Journal of Information Systems, 30 (1):71-92. Link to Paper
  • Dilla, W. and Raschke, R. (2015) "Data Visualization for Fraud Detection: Practice Implications and a Call for Future Research", Data Visualization for Fraud Research, 16:1-22. Link to Paper
  • Janvrin, D. Raschke, R. and Dilla, W. (2014) "Making Sense of Complex Data Using Interactive Data Visualization", Journal of Accounting Education, 32 (4):31-48.
  • Dilla W., Janvrin D., and Jeffrey C. (2014) "Pro forma accounting disclosures: The effects of reconciliations and financial reporting knowledge on nonprofessional investors' judgments", Advances in Accounting, 30 (1):43-54.
  • Steinbart P., Raschke R., Gal, G. Dilla W. (2013) "Information security professionals' perceptions about the relationship between the information security and internal audit function.", Journal of Information Systems, 27 (2):65-86.
  • Dilla W., Harrison A., Mennecke B., Janvrin D. (2013) "The assets are virtual but the behavior is real: An analysis of fraud in virtual wolrds and its implications for the real world", Journal of Information Systems, 27 (2):131-158.
  • Dilla, W., Janvrin, D. and Jeffrey, C. (2013) "The impact of graphical displays of non-GAAP earnings measures on professional and nonprofessional investors' earnings judgments", Behavioral Research in Accounting, 25 (1):37-60.
  • Steinbart, P., Raschke, R., Gal, G., and Dilla, W. (2012) "Factors influencing the relationship between internal audit and information security: An exploratory investigation", International Journal of Accounting Information Systems, 13:228-243..
  • Dilla, W., Janvrin, D., and Raschke, R. (2010) "Interactive Data Visualization: New Directions for Accounting Information Systems Research", Journal of Information Systems, 24 (2):1-38.
  • Dilla, W. and Janvrin, D. (2010) "Voluntary Disclosure in Annual Reports: The Association Between Magnitude and Direction of Change in Corporate Financial Performance and Graph Use", Accounting Horizons, 24 (2):257-278.

Papers Under Review

  • Beusch, P., Frisk, E. Rosén, M., and Dilla, W. "Management Control for Sustainability: Towards Integrated Systems.",