Personal profile
University profile
Dr. Appelbaum received her PhD from the Department of Accounting and Information Systems at Rutgers Business School, Newark in May 2017. She enriches her academic pursuits with a practical view, after twenty years of experience in operations, credit, and business development in the corporate world.
Dr. Appelbaum has published manuscripts in Accounting Horizons, Journal of Emerging Technologies in Accounting, and in other academic and practitioner journals, based on her research regarding analytics, big data, and automation in financial auditing and accounting.
Prior to teaching at Montclair State, her graduate research at Rutgers focused on financial fraud detection and prevention with automated analytics, data transparency of governmental financial reporting, analytical procedures in the external audit process, drones and robotics in auditing and accounting, and blockchain and big data as audit evidence. Dr. Appelbaum continues to emphasize these streams of research with numerous projects and forthcoming publications, and with presentations at accounting organizations and at national and international conferences.
Dr. Appelbaum emphasizes the use of data analytics and appropriate software tools in the classroom, to prepare accounting and auditing students for the technically advanced modern business environment. The accounting and auditing professions are currently undergoing huge disruptions due to technical innovations, and Dr. Appelbaum is devoted to assisting her students to prepare for these changes.
Research interests
financial fraud detection and prevention with automated analytics, data transparency of governmental financial reporting, analytical procedures in the external audit process, drones and robotics in auditing and accounting, and blockchain and big data as audit evidence
Scholarly Interests
Auditing, analytics, Big Data, drones/robotics, data provenance/security, open government data, data transparency, XBRL
Faculty/Media Expert
Expert on blockchain, artificial intelligence, IoT/drones, machine learning, and analytics in financial and governmental auditing.
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 11 Sustainable Cities and Communities
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Collaborations and top research areas from the last five years
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Emotion Artificial Intelligence in the Workplace: United States Legal Considerations
Sipior, J. C., Ward, B. T., Lombardi, D. R. & Appelbaum, D. A., 2026, In: Information Systems Management. 43, 2, p. 118-135 18 p.Research output: Contribution to journal › Article › peer-review
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AMCIS 2025 Montréal Emotion Artificial Intelligence in the Workplace: Legal Considerations
Sipior, J. C., Ward, B. T., Lombardi, D. R. & Appelbaum, D., 2025, Americas Conference on Information Systems, AMCIS 2025. Association for Information Systems, p. 3463-3467 5 p. (Americas Conference on Information Systems, AMCIS 2025; vol. 5).Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review
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Audit partners' and associates’ insights and experiences of remote work in response to a global crisis Event: Implications for the profession and future directions
Lombardi, D. R., Sipior, J. C. & Appelbaum, D. A., 2025, (Accepted/In press) In: British Accounting Review. 101701.Research output: Contribution to journal › Article › peer-review
1 Link opens in a new tab Scopus citations -
Proof of reserves: a double-helix framework
Lazirko, M., Appelbaum, D. & Vasarhelyi, M., 2025, (Accepted/In press) In: British Accounting Review. 101730.Research output: Contribution to journal › Article › peer-review
Open Access1 Link opens in a new tab Scopus citations -
The Double Materiality Audit: Attestation of ESG Disclosures in Financial Statements
Appelbaum, D., Duan, H. K., Hu, H. & Sun, T., Dec 2025, In: Accounting Horizons. 39, 4, p. 13-28 16 p.Research output: Contribution to journal › Article › peer-review
Open Access7 Link opens in a new tab Scopus citations
Press/Media
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Crypto firms are scrambling to provide proof of reserves, but will that help restore trust?
13/12/22
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Crypto exchanges that have published their proof-of-reserves and what these audits tell us
7/12/22
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Crypto Exchanges Try to Mollify Investors with Limited Attestations
6/12/22
1 item of Media coverage
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Crypto Firms Put New Oversights in Place After FTX’s Downfall
5/12/22
1 item of Media coverage
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