“Intelligence plus character, that is the goal of true education.”
— Dr. Martin Luther King Jr.

Dr. Kalana
Malimage

Researcher and educator specializing in Artificial Intelligence, Neuro Accounting, Neuro Fraud, Accounting Information Systems, Fraud Examination, and Data Analytics at Florida Gulf Coast University.

Dr. Kalana Malimage, CFE, Assistant Professor of Accounting and Program Director of the MAT Program at Florida Gulf Coast University
Dr. Kalana Malimage
Assistant Professor of Accounting · CFE
Program Director, Master's in Accounting & Taxation

Teaching · Research · Service

A commitment to excellence across three pillars of academic life, with a focus on practical, impactful scholarship and engaged learning.

Teaching

I thoroughly enjoy teaching. My favorite areas are accounting information systems, data analytics, fraud examination, and forensic accounting. I currently teach most classes at graduate level in the Master of Accounting and Taxation program.

Current Courses →

Research

My research interests span Accounting Information Systems, accounting fraud, auditing, financial accounting, and neuro accounting. I deploy behavioral research methods including surveys and experiments to capture high-quality data.

Publications →

Service

I provide meaningful service to the department, college, and university. I have served as a faculty senator for over two and a half years, participating in departmental and college-level committees to advance institutional goals.

Service Roles →

Scholarly Interests & Publications

A behavioral researcher deploying surveys and experiments to advance understanding of fraud, auditing, and information systems.

Accounting Information Systems Accounting Fraud Auditing Financial Accounting Neuro Accounting Behavioral Research Data Analytics Forensic Accounting
2025
Motivating Whistleblowers: The Role of Protection Motivation Theory and Organizational Commitment and Mandatoriness in Shaping Intent
Journal of Forensic and Investigative Accounting (JFIA), 17(3)
2021
High-Risk Deviant Decisions: Does Neutralization Still Play a Role?
Journal of the Association of Information Systems (JAIS), 22(3)
2020
Impact of Deterrence and Inertia on Information Security Policy Changes
Journal of Information Systems, 34(1)
Full Publication List →

What's New

2024 · Research

Ongoing Work in Accounting Fraud & AIS

Continuing behavioral research on fraud detection mechanisms and information system controls, with experiments and survey-based data collection underway.

2024 · Teaching

Graduate Courses in MAT Program

Teaching graduate-level Accounting Information Systems and Fraud Examination in the Master of Accounting and Taxation program.

2023 · Service

Faculty Senator — Continued Service

Continuing service as Faculty Senator while actively participating in departmental and college-level governance committees.

Current Teaching

Graduate courses combining theoretical foundations with real-world forensic and analytical skills.

ACG 6841
Advanced Accounting Analytics
Graduate · MAT Program
ACG 6935
Special Topics in Accounting
Graduate · MAT Program
ACG 3401
Accounting Information Systems
Undergraduate
ACG 6135
Accounting Theory
Graduate · MAT Program

Academic Service

Contributing to the academic community at every level — from departmental committees to public engagement.

Departmental Service

Active on multiple departmental committees, contributing to curriculum development and faculty affairs.

College Service

Serving on college-level committees advancing strategic goals and student success initiatives.

University Service

Faculty Senate member for 2.5+ years, representing colleagues in university governance and policy.

Public Service

Engaging with the broader community through outreach, professional associations, and public scholarship.

Let's Connect

Whether you're a student, colleague, or potential collaborator — I'd love to hear from you.