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Emerging and Innovative Research
Tuesday, August 7, 2007
9:45 am-11:00 am
- Cancer Registry Enhancement: Exploring the Administrative and Cost Considerations of A System that Adds Genetic or Other Patient-Trait Information to Cancer Registries
Presenters: Sid Ewer, Missouri State University; John R. Williams, Missouri State University
Description: This is a research project that investigates the feasibility of enhancing the national cancer registry. Most accountants are not aware of the cancer registry, but it is a tool in the war against cancer. The registry, however, does not collect data that recent medical research indicates may be critical to curing cancer.
- Co-Sourcing and External Auditors’ Reliance on the Internal Audit Function
Presenters: Naman K. Desai, Florida State University; Gregory Gerard, Florida State University; Arindam Tripathy, SUNY at Albany
Description: This study uses an experimental method to investigate internal audit function (IAF) sourcing arrangements, including co-sourcing and outsourcing, and external auditors’ reliance on the IAF. Additionally, we investigate external auditors’ independence concerns related to various sourcing arrangements involving the provision of tax services.
- Effects of ERP Implementations on Relative Efficiency and Productivity of Oil and Gas Companies
Presenters: Cristina Abad, Universidad de Sevilla; Jorge Romero, Towson University
Description: This study provides additional evidence on the performance of ERP adopters by looking at the change in relative efficiency and productivity before and after the adoption. Preliminary results using accounting metrics provide evidence that ERP contributes positively to the increase in efficiency.
- Ethnographic and Content Analysis Yield Insights into the Culture of Fraud
Presenters: Carol M. Jessup, University of Illinois at Springfield; Iris Noblet, University of Illinois at Springfield
Description: Ethnographic analysis allows "thick description" of culture; this technique uncovered patterns in scenarios involving fraud. Stories from interviews with an audit partner are presented along with their "morals." An industry checklist as a grounded assessment tool allowed frequency analysis of inherent fraud risk factors.
- Imagined World: A Third-Way Income View
Presenter: Joel Jameson, Silicon Economics Inc.
Description: The objective of this presentation is to trigger a revolution in financial accounting and reporting. The idea is a Third-Way income view that unifies and extends both the revenue-and-expense and the asset-and-liability income views by handling asset and liability value fluctuations and providing a going-concern earning-power income measurement.
- IT Innovation Persistence: An Exploratory Analysis
Presenters: Jee-Hae Lim, University of Waterloo; Theophanis C. Stratopoulos, University of Waterloo
Description: Combining the concept of mindfulness in ITI with absorptive capacity we argue that ITI is a path dependent capability that is not easily replicated. Companies that have developed the ITI capability and attained the ITI status among their peers are likely to maintain this status over time, thus demonstrating that ITI is a sustained capability.
- Management and Task Control on a 19th Century South Carolina Rice Plantation: Coercion and Incentives among Enslaved Workers
Presenter: Louis J. Stewart, Howard University
Description: Our research will present a case study of the management and task control systems that were utilized by a 19th century US plantation owner to organize and motivate their work force of enslaved Africans. Our research will add insight to the role of non-pecuniary factors in the control processes of complex organizations.
- Research Tools that Will Change the Way You Research: Using EndNote and the Web of Science
Presenter: Robert Slater, Texas A&M University–Corpus Christi
Description: This "paper" is a demonstration of two research tools that will change the way in which research is conducted and written about. The paper shows a demonstration of using bibliographic software such as Endnote along with databases such as the Social Science Citation Index.
- State of Forensic Accounting Tracks at the University Level and Related Need to Change the Educational Model Used in the Accounting Curriculum
Presenter: Michael Seda, Shaw University
Description: My research study will explore the related course content, learning activities, educational theories, and assessment methods currently being used to integrate Forensic Accounting courses into university accounting curriculums in order to help faculty develop and deliver innovative, interesting and value-added cross-disciplinary courses.
- The Home Bias in International Portfolio Selection: Do the IFRS Mitigate Information Risk?
Presenter: Dean Katselas, The Australian National University
Description: This project examines the association between accounting harmonization and the international flow of equity capital. The project extends upon the home bias literature by empirically testing a bilateral financial trade model not utilised in prior accounting research. Results lend insight into the extent to which harmonization outcomes are achieved.
- The IFRSs Transition and its Impact on the Accounting Curriculum Design
Presenters: Shahed Imam, University of Warwick; Zulfiqar Shah, University of Warwick
Description: The IFRSs is expected to have major implications for the way in which accounting is undertaken in practice and the way in which accounting is taught in universities.The study examines the attitudes of academics to the adoption of IFRSs in accounting curricula and explain the ways in which academics have responded to the changes.
- Thomas Jefferson’s Debt Mystery
Presenter: Sid Ewer, Missouri State University
Description: Thomas Jefferson’s indebtedness totaled approximately $23,000 in 1809. It grew to over $108,000 in 1826 the year of his death according to bankruptcy documents. An analysis of his expenditures over revenues, though, only shows about $60,000. Where did over $20,000 in additional debt come from?
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