Joy Gray

  • Senior Lecturer, Accounting
  • Ph.D. Bentley University
  • Graduate Certificate Southern New Hampshire University
  • MS Southern New Hampshire University
  • BS Murray State University

Teaching Interests

Information Technology Auditing, Data Analytics, Internal Auditing, Fraud Auditing and Forensic Accounting

Research Interests

Information Technology Auditing, Data Analytics, Internal Auditing, Technology Integration, Curriculum and Pedagogy Improvements

Consulting/Practice Interests

Information Systems Audit and Control, Internal Audit and Analytics, Technology Integration

Bio

Joy Gray is a Certified Internal Auditor (CIA), a Certified Information Systems Auditor (CISA) and a Certified Data Privacy Solutions Engineer (CDPSE) with professional experience in internal audit, financial analysis, accounting, and systems support at several large public companies. Her research interests include analytics and technology in university curricula, integrating cybersecurity into accounting courses, and the history and current use of technology by internal audit.

Joy is the Internal Audit Education Partnership (IAEP) coordinator at Bentley and serves on the board of the Greater Boston Chapter of the Institute of Internal Auditors (IIA). She received grants from the Internal Audit Foundation for expanding the IAEP at Bentley and developing an analytics case study, and previously authored a continuing education course for the IIA. She also assisted in the development of Bentley's Masters' degree in Accounting Analytics, and was awarded a PriceWaterhouse Coopers Inquiry Grant to support the development of the program's capstone course. She was a recipient of the 2019 Margit F. and Hanns Martin Schoenfeld Scholarship from the Academy of Accounting Historians, the 2020 George Krull/Grant Thornton Innovation in Teaching Award from the AICPA, the 2020 John Beveridge Service Award from ISACA New England, and a 2020 Bentley University Innovation in Teaching award.

Professional Memberships

  • Association for Information Systems 2018 - Present
  • American Accounting Association 2009 - Present
  • Association of Certified Fraud Examiners 2007 - Present
  • America's SAP User Group 1997 - Present
  • ISACA 1995 - Present
  • The Institute of Internal Auditors 1992 - Present
  • Awards and Honors

  • 2021, Best AIS Education Paper - Midyear Meeting, American Accounting Association AIS Section
  • 2020, 2020 Innovation in Teaching Award, Bentley University
  • 2020, John Beveridge Award, ISACA New England
  • 2020, George Krull/Grant Thornton Teaching Innovation Award, Grant Thornton and Federation of Schools of Accountancy
  • 2019, Margit F. and Hanns Martin Schoenfeld Scholarship , Academy of Accounting Historians Section of the American Accounting Association
  • 2019, Faculty Affairs Committee Grant, Bentley University
  • Publications

    Journal Articles


  • Boss, S. R., Gray, J., Sarkar, S. (2021). Pedagogical Practices of Accounting Departments Addressing AACSB Technology Requirements. Issues In Accounting Education, (36) 4 59-85.
  • Fedorowicz, J., Gray, J. (2021). The MSA is Dead. Long Live the MSA(A)!. Journal of Emerging Technologies in Accounting, (18) 2 209-219.
  • Sumantra, S., Gray, J., Boss, S. R., Daly, E. (2021). Developing Institutional Skills for Addressing Big Data: Experiences in Implementation of AACSB Standard 5. Journal of Accounting Education.

    Cases


    Boss, S. R., Gray, J., Janvrin, D. (). Accountants, Cybersecurity isn't just for 'Techies': Incorporating Cybersecurity into the Accounting CurriculumIssues in Accounting Education. Forthcoming.

  • Other(s)


  • Gray, J. (2016). Doctoral Dissertation: Information Technology Audits by Internal Auditors: Exploring the Evolution of Integrated IT Audits.
  • Presentations

  • Gray, J., Janvrin, D., Lee, L. (2022). “Get Ready for Your Classes” Presented at the AIS Section of American Accounting Association AIS New Scholar Consortium Orlando, FL
  • Church, K., Dunn, C., Gray, J., Schmidt, P. (2021). “Augmented Analytics of Enterprise Data: Process Mining in the Accounting Classroom” Presented at the AIS Educators Association AIS Educator Conference
  • Church, K., Dunn, C., Gray, J., Schmidt, P., Finkel, B. (2021). “Process Mining: Do Firms Do what they Think they Do?” Presented at the American Accounting Association Accounting Information Systems Bootcamp
  • Gray, J., Aleman, T. (2021). “Customizing Analytics Cases for Use in YOUR Class” Presented at the American Accounting Association Accounting Information Systems Bootcamp
  • Boss, S., Gray, J., Janvrin, D. (2021). “How Would You Respond to High Profile Cybersecurity Breaches? Evaluating the Capital One, Equifax, and Target Attacks” Presented at the American Accounting Association AIS/SET Midyear
  • Gray, J. (2021). “Academic Discussant Presentation: An Analysis of Using Data Exhaust for Predictive Audit Analytics” Presented at the American Accounting Association Annual Meeting
  • Gray, J. (2020). “Using Ethical Dilemmas to Deliver Value to Your Stakeholders” Presented at the The Institute of Internal Auditors 2020 IIA International Conference Virtual
  • Betti, N., DeSimone, S., Gray, J., Poncin, I. (2020). “The Effect of the use of Data Analytics and the Performance of Consulting Activities on Perceived Internal Audit Quality” Presented at the European Institute for Advanced Studies in Management Workshop on Governance and Management of Digitilization
  • Boss, S. R., Gray, J., Janvrin, D. (2020). “How Would You Respond to High Profile Cybersecurity Breaches? Examining the Capital One, Equifax, and Target Frauds” Presented at the Brigham Young University BYU Accounting Research Symposium Provo, UT
  • Boss, S. R., Gray, J., Janvrin, D. (2020). “Accountants, Cybersecurity isn’t just for ‘Techies’: Incorporating Cybersecurity into the Accounting Curriculum” Presented at the Association for Information Systems America's Conference on Information Systems
  • Boss, S. R., Gray, J., Janvrin, D. (2020). “Accountants, Cybersecurity isn't just for 'Techies:' Incorporating Cybersecurity into the Accounting Curriculum” Presented at the American Accounting Association American Accounting Association Annual Meeting
  • Gray, J. (2020). “Academic Discussant Presentation: Investigating Accountants' Resistance to Move Beyond Excel and Adopt New Data Analytics Technology” Presented at the American Accounting Association Accounting Information Systems Mid-Year
  • Gray, J., Boss, S. R., Abdolmohammadi, M. J., Sarens, G. (2019). “Correlates of Internal Audit’s Information Technology Audit Strategy” Presented at theEuropean Academic Conference on Internal Audit and Corporate Governance Paris, France
  • Gray, J. (2019). “Academic Discussant Presentation: Talk Too Much? The Attribution of Cybersecurity Disclosures on Investment Decisions” Presented at the University of Waterloo Centre for Information Integrity and Information Assurance UW CISA Symposium Toronto, Ontario, Canada
  • Gray, J., Green, J. (2019). “Business Process and Cybersecurity” Presented at the American Accounting Association - AIS Section AIS Bootcamp - Cybersecurity Atlanta, GA
  • Gray, J. (2019). “Research Proposal: The Integrated Information Technology Auditor: No Longer Optional?” Presented at the Internal Audit Foundation Sawyer's Educators' Symposium Anaheim, CA
  • Sumantra, S., Gray, J., Boss, S. R., Daly, E. (2018). “Teaching Analytics in AIS – the buzzword” Presented at the Association for Information Systems, SIGASYS International Conference on Information Systems 2018 Pre-Conference Sessions San Francisco, CA
  • Gray, J. (2018). Presented at the Bentley Teaching and Learning Council Academic Integrity
  • Gray, J. (2018). “Insights from New Graduates” Presented at theAIS Bootcamp - Incorporating Data Analytics into the Accounting Curriculum PwC Minneapolis, MN
  • Gray, J. (2018). “Tablets, Student Laptops, SmartBoards, Discussion Boards, Camtasia, Quiz Apps, YouTube: So Many Options, So Little Time” Presented at the Bentley University Innovations in Teaching Showcase Bentley University
  • Gray, J., Abdolmohammadi, M. J., Boss, S. R., Sarens, G. (2018). “Hybrid Professions: The Case of Internal Auditors” Presented at theEuropean Academic Conference on Internal Audit and Corporate Governance Parthenope University of Naples
  • Gray, J., Boss, S. R. (2018). “Hybrid Professions: The Case of Internal Auditors” Presented at the Bentley University Scholarly Activities Bentley University
  • Gray, J., Boss, S. R. (2017). “Hybrid Professions: The Case of Internal Auditors” Presented at the Bentley University 2017 Research Colloquium: The Future of Work Waltham, MA
  • Gray, J. (2017). “Microlearning Videos to Reinforce Classroom Content” Presented at the American Accounting Association Effective Learning Strategies San Diego, CA
  • Gray, J., Abdolmohammadi, M. J., Boss, S. R., Sarens, G. (2017). “The Integrated Information Technology Audit in Internal Audit: Correlates of Internal Audit’s IT/ICT Strategy” Presented at the American Accounting Association AIS/SET Joint Midyear Conference Orlando, FL
  • Service

    Department Service


  • Committee Member for Assurance of Learning Advisory Board 2021 - Present
  • Vice Chair for Department of Accounting 2020 - Present
  • Course Coordinator for Internal Audit Education Partnership (IAEP) 2018 - Present
  • Committee Member for GB112/212 Steering Commitee 2021 - 2021
  • Committee Member for MSA Design and Implementation Task Force 2020 - 2021
  • Committee Chair for Auditing/AIS Curriculum Steering Committee 2018 - 2020
  • Coordination of Faculty Pilot Course Proposals for Curriculum Update Coordinator 2020 - 2020
  • Committee Member for MS in Accounting Analytics 2017 - 2019
  • Committee Member for Auditing/AIS Curriculum Steering Committee 2016 - 2018
  • Committee Member for Lecturer/SAP Specialist Faculty Search Committee 2018 - 2018
  • Course Coordinator for GB 112 2017 - 2018
  • Committee Member for GB112/GB212 Course Development 2016 - 2018
  • University Service


  • Committee Member for Provost Search Committee 2022 - Present
  • Committee Member for Strategic Priority Committee - Positioning and Partnerships 2021 - Present
  • Committee Member for Board of Trustees Enrollment Committee 2021 - Present
  • Virtual Lab Testing 2020 - Present
  • University Senate for Faculty Senate 2019 - Present
  • Mentor (Faculty) for ISACA Student Group 2019 - Present
  • Task Force Member for First Generation Student Task Force 2018 - Present
  • Committee Member for Registrar Search Committee 2021 - 2022
  • Committee Member for Transfer Advisory Committee for Curriculum Task Force 5 2021 - 2021
  • Guest Speaker for Academic Exploration Day - 2021
  • Secretary for Bentley University, Senate Planning Committee , Secretary 2020 - 2021
  • Pilot Tester for LMS for LMS Evaluation Pilot Program 2021 - 2021
  • Committee Member for Registration Working Group—Academic Affairs IS Operations group ("11am group") 2020 - 2021
  • Moderator for Bentley Business Bowl - 2021
  • Committee Member for Return to Campus Task Force - Classrooms, Centers and Labs Working Group 2020 - 2021
  • Task Force Member for Graduate Certificate Development 2020 - 2020
  • Pilot Course Development Teams 2020 - 2020
  • Guest Speaker for Orientation - 2020
  • Guest Speaker for Admitted Students Welcome - 2020
  • Committee Member for Faculty Evaluation Procedures Committee 2019 - 2020
  • Guest Speaker for Bentley University Board of Trustees - 2020
  • Program Organizer for ISACA Student Scholarship Competition 2019 - 2020
  • Task Force Member for AACSB Accountancy CIR Working Group 2019 - 2020
  • Admitted Students Day - 2020
  • Admissions Panel - 2019
  • Mentor (Faculty) for First Year Seminar 2017 - 2018
  • Admissions Panel - 2018
  • Judge for Dean's Case Competition - 2018
  • Course Coordinator for General Business Core 2017 - 2018
  • Committee Member for First Year Seminar Steering Committee 2016 - 2017
  • GB Core Course Review Team 2017 - 2017
  • Professional Service


  • Committee Member for Steering Committee AAA Intensive Data and Analytics Summer Workshop 2021 - Present
  • Committee Member for Boston Alteryx User Group 2021 - Present
  • Reviewer, Journal Article for AAA - Journal of Information Systems 2021 - Present
  • Mini-track co-chair, SIG-ASYS, for Americas Conference on Information Systems 2021 - Present
  • Committee Member for Accounting Information Systems Section of American Accounting Association 2017 - Present
  • Member of the Greater Boston Chapter Board of Governors, Institute of Internal Auditors for The Institute of Internal Auditors Greater Boston Chapter 2017 - Present
  • Member, Review Panel for IMA Management Accounting Task Force 2021 - 2021
  • Faculty Mentor for AAA NAF Teachers - 2021
  • Committee Chair for Accounting Information Systems Section of American Accounting Association 2020 - 2021
  • Reviewer, Conference Paper for AAA Annual Meeting - 2021
  • Reviewer, Conference Paper for 1st International Conference of the Journal of Information Systems - 2020
  • Reviewer, Journal Article for Managerial Auditing Journal 2018 - 2020
  • Reviewer, Conference Paper for Hawaii International Conference on System Sciences 2020 - 2020
  • Reviewer, Conference Paper for Americas Conference on Information Systems SIG-ASYS Minitrack 2020 - 2020
  • Reviewer, Ad Hoc Reviewer for AAA - Issues in Accounting Education - 2019
  • Reviewer, Conference Paper for AAA - Accounting Information Systems Section - 2019
  • Reviewer, Ad Hoc Reviewer for University of Waterloo Centre for Information Integrity and Information Systems Assurance Symposium - 2019
  • Reviewer, Conference Paper for Accounting Information Systems Section of American Accounting Association 2017 - 2017
  • Member of Granite State Chapter Board of Directors, Institute of Internal Auditors for Institute of Internal Auditors - Granite State Chapter 2008 - 2011
  • Reviewer, Conference Paper for American Accounting Association 2009 - 2009