Dr. Gen Norman Thomas, S.E., M.M., Ak., CA.

Gen Norman Thomas is an academic and researcher in the field of accounting, with particular expertise in auditing, financial analysis, and organizational performance. Affiliated with Bina Nusantara University, his academic profile reflects a consistent contribution to accounting research, supported by a portfolio of scholarly publications and a growing citation record in national indexing systems. His work demonstrates a strong engagement with both theoretical and applied aspects of accounting and auditing. 

His research primarily focuses on auditing practices, fraud detection, and financial performance evaluation. He has contributed to studies examining factors influencing fraud detection, as well as research on auditor judgment, including the impact of emotional factors, mood, and role stress on audit decision-making. These works highlight his interest in both technical and behavioral dimensions of auditing, emphasizing the importance of professional judgment and human factors in audit quality. 

In addition to auditing research, Gen Norman Thomas has explored broader financial and organizational topics, including corporate performance, dividend policy, bankruptcy prediction, and internal audit effectiveness. His earlier works on financial performance analysis and corporate financial behavior demonstrate a comprehensive understanding of how financial indicators and internal control systems contribute to organizational efficiency and sustainability. 

More recently, his research has expanded into the domain of digital transformation and emerging technologies in accounting and education. He has been involved in studies examining the adoption of artificial intelligence in auditing and learning environments, including the development of socio-technical models to understand auditor intentions in adopting AI-based systems. These contributions position him within the evolving discourse on technology-driven accounting and the future of the auditing profession. 

Furthermore, his work also reflects an interest in financial literacy and financial inclusion, including research on the role of financial technology, social capital, and literacy in shaping financial inclusion among Indonesian students. This demonstrates a multidisciplinary approach that integrates accounting, finance, technology, and behavioral insights in addressing contemporary economic challenges. 

With a sustained academic trajectory and an expanding body of research, Gen Norman Thomas continues to develop his work at the intersection of auditing, financial analysis, and digital innovation. His approach combines empirical rigor with practical relevance, aiming to contribute to the advancement of accounting knowledge, enhance audit quality, and support more effective decision-making in an increasingly complex and technology-driven economic environment. 

KEY RESEARCH AREAS 

• Auditing & Assurance  

• Financial Accounting & Reporting  

• Corporate Governance & Earnings Management  

• Fraud Detection & Forensic Accounting  

• Financial Technology & Financial Inclusion  

• Accounting Information Systems