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Biography

Maksym Lazirko (Max) holds a Ph.D. in Accounting Information Systems from Rutgers Business School and a Bachelor of Science in Management Information Systems with a minor in Geological Sciences from Rutgers University. As a Professor of Audit Analytics, he integrates environmental and earth science perspectives with emerging technologies into his teaching, enhancing courses with applications in blockchain, quantum computing, and data-driven risk analysis. He serves as an Associate Editor for the Journal of Forensic Accounting Research (JFAR), contributing to the advancement of forensic and investigative accounting scholarship.

Maksym is actively involved in consulting and investment activities, where he applies his expertise in accounting information systems, regulatory compliance, and technological innovation to practical business contexts. Additionally, he volunteers at Saint Mary Protectress Church as a technology advisor and non-profit accountant and regularly assists with fundraising and community initiatives to advance the church’s programs and charitable causes.

Research

Maksym's research interests focus is on emerging technologies such as Crypto, Artificial Intelligence, Virtual Reality, and Quantum. He is a theorist and program developer, with Design Science Research (DSR) as his primary research method.

His research portfolio spans cryptocurrency proof-of-reserves assurance frameworks, money-laundering risk assessment in cryptoasset exchanges, and the relationship between cryptocurrency market performance and the metaverse, integrating classical fraud analytics with Web 3.0 data and virtual economies. Lazirko also advances the application of quantum computing and quantum theory in accounting, including quantum-resistant standards for accounting information systems and a featured study on modeling work-in-progress cost accounting via the time-independent Schrödinger equation.

Beyond blockchain and quantum topics, his work includes LLM-based automation of hypertext assignment in audit documents, unsupervised outlier detection in audit analytics using public spending data, and Natech disaster reporting and coastal climate resilience frameworks that couple business risk analysis with earth science perspectives. Collectively, his design science-oriented research program aims to bridge theory and practice in audit analytics, regulatory technology, and technology-enabled risk management, providing implementable frameworks for regulators, auditors, and organizations operating in complex, data-intensive environments.

Publications

Journal Articles:

1. Lazirko, Maksym, Hanchi Gu, and Gita Sharma. "Automating Hypertext Assignment in Audit Documents: A Large Language Model-Based Approach." Accounting Open 2 (2026): 100004. (MOST DOWNLOADED)
2. Lazirko, M., Appelbaum, D., & Vasarhelyi, M. (2025). Proof of Reserves: a Double-Helix Framework. The British Accounting Review, 101730. (SPECIAL ISSUE)
3. Lazirko, (2025) The Quantum Dynamics of Cost Accounting: Investigating WIP via the Time-Independent Schrödinger Equation. (2025). Journal of Decision Science and Optimization, 1(1), 35-54.  (FEATURED ARTICLE)

4. Lazirko, M., & Gates, A. (2025). Unveiling nature’s fury: Natech disasters for business – a continuous monitoring & reporting framework. Journal of Risk Research, 1–22. 

    

Dissertations:

Lazirko, M. (2025). Cryptocurrency Chronicles: Innovations in Financial Integrity & Regulatory Compliance Using Web 3.0 Technologies (Doctoral dissertation, Rutgers The State University of New Jersey, Graduate School-Newark).