Emerging and Innovative Research Session
Tuesday August 4, 2009
9:45 am – 11:00 am

Presentation Guidelines

Board 1 Audit Based Risk for Local Government, Case of Study
Presenter: Denise Silva Ferreira Juvenal, Prefeitura da Cidade do Rio de Janeiro – Controladoria Geral do Município

Description: The objective of this work is to describe and analyze the risks involved in making a selection of auditing work which is unsuitable. The emphasis is on the need for ascertaining a methodology for analysis of the selection of the work to be performed by the general auditing department.

Board 2 Benchmarking Data Warehouse and Data Mining
Presenter: Jia-Lang Seng, National Chengchi University

Description: Benchmarks are vital tools in the performance measurement and evaluation of computer hardware and software systems. We present a user-driven workload model to develop a benchmark in a process of workload requirements representation, transformation, and generation. We aim to create a more generalized and precise evaluation method.

Board 3 Cell Phone Real Time Forensic Audit of Tele-Medicine e-Bill Records over the WWW AV IP Network Security Surveillance Reconnaissance PTZ Cam Systems, CCTV & DVD-Recording: Repurposed Stand-Up Instructions for Distance or Blended Education and CPE
Presenters: Avi Rushinek, University of Miami; Sara Rushinek, University of Miami

Description: This is a study of cell phone real time auditing. To complement the traditional after-the-fact auditing, this case study deals with real-time auditing. Meaning, that the auditor watches the activities in real-time. It is using the World Wide Web WWW internet instead of limiting the access to the intranet; adding profitable online distance learning.

Board 4 Cost Accounting Methods on Mexican Small and Medium Enterprises
Presenters: Yaneli Cruz, Instituto Tecnologico Autonomo de Mexico; Ana Diaz, Instituto Tecnologico Autonomo de Mexico; Virginia Kalis, Instituto Tecnologico Autonomo de Mexico

Description: How much is the lack of cost accounting methods affecting Mexican SMEs? How much they can improve? This research analyzes the cost accounting issues regarding the decision-making process in small and medium enterprises (SME) in Mexico.

Board 5 Development of a Regulatory & Supervisory Framework to Protect Investors & Circumvent Financial Scams
Presenter: Agatha Jeffers, Montclair State University

Description: Recent scams have raised questions regarding the SEC's process. This paper examines the red flags missed in the Madoff scam. We consider the adequacy of the process and the SEC's role. Finally, we develop a regulatory and supervisory framework that can be effectively utilized by the SEC and other gatekeepers to prevent and detect frauds.

Board 6 Drivers of Accounting Curriculum
Presenters: Dori Lombard, Marist College

Description: As colleges/universities design their curriculum to include online classes, programs, and degrees, questions are raised about what to include in the curriculum. This project summarizes and synthesizes the state by state education and experience CPA licensure requirements, as well as requirements for online courses, programs and degrees.

Board 7 Ethical Relativism and Disciplinary Actions: The Mexican Code of Ethics
Presenter: Esperanza Huerta, University of Texas at El Paso; Yanira Petrides Instituto Tecnologico Autonomo de Mexico

Description: Disciplinary actions for violations relating to the code of ethics rest in local accounting bodies. The objective of this research is to assess the current Mexican Code of Ethics and its associated disciplinary actions. The analysis assesses the usefulness of an international code of ethics under ethical relativism.

Board 9 Financial Blogs and Information Asymmetry between Firm Insiders and Outsiders
Presenter: Gregory Saxton, University at Buffalo, SUNY

Description: Online networks of investors, analysts, and the media have come to play a critical role in capital markets. I use the latest cybermetric tools from the social sciences to examine how important such virtual networks are—and particularly top financial blogs—in determining market efficiency and information asymmetry between insiders and outsiders.

Board 10 Health Care Forensic Information Technology Networks of Expert (FITN) Witnesses Teams Researching Investigative Tax, Accounting and Auditing (FIA) Forecasts Archives of Testimony, Assessment, Publishing, Teaching, Service, and WWW Multi-Media Consulting
Presenters: Avi Rushinek, University of Miami; Sara Rushinek, University of Miami

Description: Emerging and Innovative Research highlights promising Forensic IT (Information Technology) Networks of Expert (FITN) Witnesses Research that focuses on Forensic Investigative Accounting and Auditing (FIA) research ideas. Authors describe their work in progress soliciting others to research it and help them.

Board 11 Incorporation of Sustainability Measures into Accounting Framework—Panel Discussion
Presenters: Saurav Dutta, University at Albany, SUNY; Raef Lawson, Institute of Management Accountants

Description: Incorporating social and environmental effects into business decision making is new and has not been thoroughly explored. In this session we discuss compatibility between extant management theories and the principles of sustainability; measurement, reporting and audits of sustainability outcomes; and research ideas related to sustainability.

Board 12 Management Earnings Forecast and Asymmetric Timeliness of Earnings
Presenters: Katsuhiko Muramiya, Kobe University; Tomomi Takada, Kobe University

Description: On the basis of the unique setting of the Japanese market, which is compulsory disclosure of management forecast, we clarify (1) managements that disclose less conservative earnings and (2) their incentives for disclosing such earnings.

Board 13 Mark to Market Accounting—A Culprit in the Current Financial Crisis?
Presenter: Debby Bloom, The University of North Carolina at Charlotte

Description: Is mark to market accounting a culprit in the current financial crisis? Do you agree with the rules relating to fair value accounting? Do you want to be updated on the current conversations about recognition versus disclosure?

Board 14 Market Orientation within Accounting Departments and Schools of Business: A View from Three Levels of Administrators
Presenters: Kevin L Hammond, The University of Tennessee at Martin; Robert L Webster, Ouachita Baptist University

Description: Accounting departments and business schools employing marketing theory? Say it ain't so, or necessary! But, could marketing theory and practice improve organizational performance in accounting departments and business schools? If so, perhaps we should investigate. That's what this research explores.

Board 15 New Media and Social Presence: Applying Emerging Communication Technologies in Audit, Managerial, and Intercultural Negotiation Studies
Presenter: Michael Kraten, Suffolk University

Description: Learn how one researcher is employing virtual reality and other emerging technologies to create cyberspace environments that generate manipulable and measurable levels of social presence. These technologies are now employed in audit adjustment, transfer pricing, and intercultural negotiation studies.

Board 16 Reference Models for Strategy Implementation
Presenter: Wilfried Lux, FHS St. Gallen, University of Applied Sciences

Description: The main goal is to develop reference models for strategy implementation which are based on the concept of the Balanced Scorecard (BSC). A global survey was conducted in order to establish the empirical data base. Based on that, the individual BSCs are developed. This approach accelerates the implemenation process.

Board 17 System Diagram Technique-Based Development of an Inter-Enterprise AIS in the Global Environment and Course Learning
Presenter: Supattra Boonmak, Chulalongkorn University

Description: This research focuses on using a system diagram technique model by students in their course learning. Students learn how to use the system diagram technique in preparing and developing SD and AIS in any course.

Board 18 The Impact of Corporate Social Responsibility on Audit Fees
Presenter: Kevin Koh, Nanyang Technological University, Singapore

Description: We analyze whether auditors assess and price business risk by investigating the association between audit fees and corporate social responsibility. By examining whether ethical clients are considered favorably in pricing decisions, we provide archival evidence that clients' managerial characteristics play an important role in auditors' decision.

Board 19 The Impact of Web-Based Disclosure and Accountability-Building Mechanisms in the Market for Charitable Contributions
Presenters: Daniel Neely, University of Wisconsin–Milwaukee; Gregory Saxton, University at Buffalo, SUNY

Description: The online disclosure of financial, performance, and stakeholder-relations data is an increasingly popular tool for nonprofit organizations attempting to boost accountability and public trust. We explore the efficacy of such practices by testing the impact of Web disclosure on the level of charitable contributions in 117 US community foundations.

Board 20 The Myth of Shareholder Ownership and a New Accounting Equation
Presenter: Todd Sayre, University of San Francisco

Description: Shareholders do not own the corporation and have no right to profit. Thus, the accounting equation should separate Retained Earnings from Shareholders Equity. This would alleviate the misperception of shareholder ownership and better represents the legal relationship of shareholders and others to profit.

Board 21 The State of Hispanic and African-American CPAs in America: The Paradox, The Causes, and The Possible Solutions
Presenters: Evelyn McDowell, Rider University; Maria Sanchez, Rider University

Description: The number of African Americans and Hispanics enrolled as accounting majors is increasing; however, the percentages of CPAS for both minority groups are 1% and 2%. We propose to write a paper that describes the current state; review existing literature; discusses the consequences and initiatives; and propose solutions.

Board 22 The Sustainable Value in Portfolio Management: Selecting SRI Portfolio
Presenters: Hannu Kurunsaari, Osaka City University; Yue Qi, Nankai University; Piao Zhenzi, Osaka City University

Description: This paper studies the effect of sustainable value in portfolio management by selecting investment objective, setting up multiple objective portfolio selection model, analyze the efficient surface, and comparing this surface against market portfolios in the face of efficient market hypotheses. Our findings will support SRI portfolio management.

Board 23 The Use of Text Mining Techniques in Assessing Enterprise Risk
Presenters: Hsinchun Chen, The University of Arizona; T. Joyce Chen, National Chengchi University; Yu-Ting Hsieh, National Taiwan University; Shu-Hsing Li, National Taiwan University

Description: Risk disclosure on enterprises has become an important regulation direction of financial accounting standard boards. A complete risk measurement system shall include both the quantitative and qualitative aspects. Text mining technique can be used to extract the qualitative information required in assessing the enterprise risk.

Board 24 Understanding Currency Translation and Hedging
Presenters: Susan Sorensen, University of Houston–Clear Lake

Description: Tools including visualizations, mathematical models, statistical analysis, and Excel worksheets are used to supplement empirical tests to help identify and quantify the disclosed and undisclosed effects of foreign exchange rate changes and to examine the need for additional mandated disclosures.

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