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Monday August 3, 2009 — 10:15 am-11:45 am
1.19. IT Integration, Inter-Enterprise Risk Management and Information Security
(NASBA Field of Study: Accounting)
Moderator: Andreas Nicolaou, Bowling Green State University
Managing Risk in Interorganizational Relationships: Factors Influencing the Desirability of E-Commerce Assurance
Vicky Arnold, University of Central Florida/University of Melbourne;
Clark Hampton, University of Waterloo;
Deepak Khazanchi, University of Nebraska-Omaha;
Steve G Sutton, University of Central Florida/University of Melbourne;
Discussant: Roger Debreceny, University of Hawaii
Enhancing Strategic Flexibility and Performance through Risk Management: The Enabling Role of IT Integration
Vicky Arnold, University of Central Florida/University of Melbourne;
Tanya Benford, University of Central Florida;
Joseph Canada, University of Central Florida;
Steve G Sutton, University of Central Florida/University of Melbourne;
Discussant: Elaine Mauldin, University of Missouri
The impact of negative events on individuals’ assessment of a firm’s responsibility
Siew H Chan, Washington State University;
Suparak Janjarasjit, Washington State University;
Qian Song, Washington State University;
Discussant: Dr Mallikarjun G Hiremath, Commerce,Accountancy & Management
Monday August 3, 2009 — 2:00 pm-3:30 pm
2.21. Decision Aids and Automated Archival Data Extraction Methodologies
(NASBA Field of Study: Auditing)
Moderator: Som Bhattacharya, Florida Atlantic University
Decision Aid Reliance: Modeling the Effects of Decision Aid Reliability and Pressures to Perform on Reliance Behavior
Mohamed I. Gomaa, Suffolk University;
James E. Hunton, Bentley University/Universiteit Maastricht;
Eddy H. J. Vaassen, Universiteit Maastricht;
Martin A. Carree, Universiteit Maastricht;
Discussant: Georgia Smedley, University of Missouri-Kansas City
An Information Segmentation Approach to Extract Financial Data for Business Valuation
Dr. Jia-Lang Seng, Distinguished Professor and Department Chair, Department and Graduate School of Accounting, College of Commerce, National Chengchi University, Taipei, Taiwan;
Discussant: Graham Gal, University of Massachusetts
Recognizing Firm-Specific Risk Statements in News Articles
Hsin-Min Lu, University of Arizona;
Nina WanHsin Huang, University of Arizona;
Shu-Hsing Li, National Taiwan University;
Zhu Zhang, University of Arizona;
Tsai-Jyh Chen, National Chengchi University;
Hsinchun Chen, University of Arizona;
Discussant: Ernest A Capozzoli, Kennesaw State
2.22. Web Trust Transfer – Web Assurance and Online Auctions
(NASBA Field of Study: Auditing)
Moderator: Marcus D Odom, Southern Illinois University
Trust Transfer in the Web: A Multiple Case Study of Web Trust Seals
Rita Ferreira, IESE and Universidade Católica Portuguesa;
Leonor Fernandes Ferreira, Universidade Nova de Lisboa, Faculdade de Economia;
Discussant: Pailin Trongmateerut, Washington State University
The Rise and Fall of Webtrust
Emilio Boulianne, John Molson School of Business - Concordia University;
Charles Cho, John Molson School of Business - Concordia University;
Discussant: Sandra B Richtermeyer, Xavier University
Online Auction Deception: Demystifying Mystery Auctions
Alexei Nikitkov, Brock University;
Discussant: Dan N. Stone, University of Kentucky
Monday August 3, 2009 — 4:00 pm-5:30 pm
3.24. Financial Consequences of Information Technology Implementation and Use
(NASBA Field of Study: Auditing)
Moderator: Heli Marjut Hookana, Turku School of Economics
Analyzing Late SEC Filings for Differential Impacts of IS and Accounting Issues
Akhilesh Chandra, The University of Akron;
Thomas G Calderon, The University of Akron;
Jian Cao, Florida Atlantic University;
Li Wang, The University of Akron;
Discussant: Wallace R Wood, Cincinnati
The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes-Oxley Internal Control Reports
Chan Li, University of Pittsburgh;
Gary Peters, University of Arkansas;
Vernon J Richardson, University of Arkansas;
Marcia Watson, Mississippi State University;
Discussant: Angela Liew, University of Auckland
Information Technology Sourcing Capability and the Market Value of firms
Pankaj Nagpal, Case Western Reserve University;
Andreas Nicolaou, Bowling Green State University;
Kalle Lyytinen, Case Western;
Discussant: John J Morris, Kansas State University
3.25. XBRL and Interactive Data in Financial Reports
(NASBA Field of Study: Auditing)
Moderator: Ta-Wei Wang, Purdue University
The Use of Interactive Data Views in Corporate Financial Reporting
Diane Janvrin, Iowa State University;
Discussant: Eileen Z Taylor, North Carolina State University
A Comparison of XBRL Filings to Corporate 10-Ks -
Evidence from the Voluntary Filing Program
Jon W. Bartley, North Carolina State University;
Al Y.S. Chen, North Carolina State University;
Eileen Z. Taylor, North Carolina State University;
Discussant: Diane Janvrin, Iowa State University
Longitudinal Analysis of Voluntary Adoption of XBRL on Financial Reporting
Jap Efendi, University of Texas at Arlington;
Murphy Smith, Texas A&M University;
Jeffrey Wong, University of Nevada, Reno;
Discussant: Won Gyun No, Iowa State University
Tuesday August 4, 2009 — 10:15 am-11:45 am
4.25. Economic Recession, IT Innovation Context, and Firm Performance
(NASBA Field of Study: Accounting)
Moderator: Matthew Waritay Guah, Erasmus School of Economics
Earnings Persistence: The Role of IT Innovation Persistence
Changling Chen, University of Waterloo;
Jee-Hae Lim, University of Waterloo;
Theophanis G. Stratopoulos , University of Waterloo;
Discussant: Edward N Balli, Aurora University
Education, R&D and Firm Performance in
Information Technology Industries:
An Empirical Examination
Rajiv Banker, Temple University;
Fang-Chun Liu, Temple University;
Chin-Shyh Ou, National Chung Cheng University;
Sunil Wattal, Temple University;
Discussant: Kevin Kobelsky, Baylor University
Investing in IT for Competitive Agility: An Analysis of Firm Performance during Industry Turbulence
David S. Gelb, Seton Hall University;
Theresa F. Henry, Seton Hall University;
Shoshana Altschuller, Iona College;
Discussant: Kevin Kobelsky, Baylor University
4.26. Experiments in Software Piracy, Fraud and Risk in Accounting Contexts
(NASBA Field of Study: Behavioral Ethics)
Moderator: Kathy Hurtt, Baylor University
Accountants’ Sensitivity to Dimensions of Information Integrity
Leslie Berger, Brock University;
J. Efrim Boritz, University of Waterloo ;
Software Piracy among Accounting Students Revisited: an Empirical Investigation using an Extended Theory of Planned Behavior (ETPB)
Jean Baptiste K. Dodor, Jackson State University;
Quinton Booker, Jackson State University;
Cecil L. Hill, Jackson State University;
TECS Time Keeping
Debra Hendrix;
Robert D Slater, University of North Florida;
Susie Infante;
The effect of encryption and assurance seals in mitigating vendor & product risk on internet purchase intent
Maureen Francis Mascha, Marquette University;
Cathleen L. Miller, Wayne State Univrsity;
Diane J. Janvrin, Iowa State University;
Tuesday August 4, 2009 — 2:00 pm-3:30 pm
5.23. Enterprise Resource Planning Systems and Organizational Outcomes
(NASBA Field of Study: Business Management and Organization)
Moderator: Marianne Bradford, NC State University
How External Corporate Governance Affects Internal Corporate Governance on ERP Returns? Evidence from China
Joanna L. Ho, University of California, Irvine;
Yuefan Sun, Beijing Technology and Business University;
Regina Ruijun Zhang, Remin University;
Discussant: Douglas Havelka, Miami University
How ERP Achieves Organizational Value: A Multiple Case Study
Jen Yin Yeh, National Pingtung Institute of Commerce;
Discussant: Marianne Bradford, NC State University
The Impact of Enterprise Resource Planning (ERP) Systems on Shareholder Value
John J Morris, Kansas State University;
Ran Barniv, Kent State University;
Discussant: Gary Baker, Sam Houston State University
5.24. Next Generation Thinking in Information Security
(NASBA Field of Study: Auditing)
Moderator: Elaine Mauldin, University of Missouri
Panelists:
Charles Blauner, Citigroup
Robert Hodgkinson, Institute of Chartered Accountants in England and Wales
Paul Steinbart, Arizona State University
Steve Sutton, University of Central Florida
Tuesday August 4, 2009 — 4:00 pm-5:30 pm
6.24. Internal Control Reporting, Continuous Monitoring, and IT Investment Performance
(NASBA Field of Study: Auditing)
Moderator: Gary Baker, Sam Houston State University
Accounting Errors That Drive Higher Audit Costs in Companies with Information Technology Control Deficiencies
Fatima Alali, California State University, Fullerton;
Gerry H. Grant, California State University, Fullerton;
Karen C. Miller, Union University;
Bullet-Proof Monitoring: Providing Assurance Through Data Integrity and Hybrid Access Control
Ryan A Teeter, Rutgers University;
Daehyun Moon, Rutgers University;
Construct and Empirical Assessment Mechanism of SOX Internal Control for Information Technology
I-Cheng Chang, National Chung Cheng University;
She-I Chang, National Chung Cheng University;
The Wealth Effects of Investing in Information Technology: The Case of Sarbanes-Oxley Section 404
Surendranath Jory, University of Michigan – Flint;
Jacob C. Peng, University of Michigan – Flint;
Caroline O. Ford, Baylor University;
6.25. IT Leadership, Strategic Management of IT, and Firm Productivity
(NASBA Field of Study: Administrative Practice)
Moderator: Ann O'Brien, University of Wisconsin-Madison
Sarbanes-Oxley Information Technology Material Weaknesses, the Disciplining of
Firms’ Executive Leadership, and CEO/CFO Engagement in IT Management
Adi Masli, University of Arkansas;
Vernon J Richardson, University of Arkansas;
Marcia Watson, Mississippi State University;
Robert Zmud, University of Oklahoma;
Discussant: Govind S Iyer, Arizona State University
Determinants and Consequences of CIO Compensation
Vernon Richardson, University of Arkansas;
Vallabhajosyla Sambamurthy, Michigan State University;
Juan M Sanchez, University of Arkansas;
Rodney Smith, Calofornia State University at Long Beach;
Discussant: Dale Stoel, Miami (OH) University
Evaluating the Benefits of XBRL Adoption: An Empirical Study of the SEC Voluntary Filing Program
Sandra J. Cereola, James Madison University;
Gregory A. Jonas, Case Western Reserve University;
Ronald J. Cereola, James Madison University;
Discussant: Robin Pennington, North Carolina State University
Wednesday August 5, 2009 — 10:15 am-11:45 am
7.28. Audit Process Quality, Security and IT Investments
(NASBA Field of Study: Business Management and Organization)
Moderator: Ronald J Daigle, Sam Houston State University
A Preliminary Grounded Theory of Information Technology Audit Process Quality Based on External IT Audit Managers
Douglas Havelka, Miami University;
Jeffrey W. Merhout, Miami University;
Discussant: Pamela J. Schmidt, University of Arkansas
Information Security Factors:Identification and Measurement
Robin L. Wakefield, Baylor University;
Dewayne Whitten, Texas A&M University;
Timothy Kayworth, Baylor University;
Discussant: Carlin Dowling, The University of Melbourne
A study of comparing corporate performance before and after adopting ERP
Shaio Yan Huang, National Chung Cheng University;
Shi-Ming Huang, National Chung Cheng University;
Tung-Hsien Wu, National Chung Cheng University;
Wen-kai Lin, Providence University;
Discussant: Matthew Waritay Guah, Erasmus School of Economics
7.29. What Accounting Professors need to know about IT Governance
(NASBA Field of Study: Business Management and Organization)
Moderator: Thomas Lamm, ISACA/ITGI
Panelists:
Rob Nehmer, Oakland University
Robert Stroud, CA Intl
Nicki Tiesenga, IBM
Wednesday August 5, 2009 — 2:00 pm-3:30 pm
8.26. Business Models for Sustainable Performance
(NASBA Field of Study: Business Management and Organization)
Moderator: Carlin Dowling, The University of Melbourne
A New Multi-Perspective Business Process Modeling Approach – Research in Progress
Madeline Ann Domino, Georgia State University;
Rosann Webb Collins, Univerisity of South Florida;
Business Models and Value Creating Challenges in Professional Accounting Services Firms
Benita M. Gullkvist, Hanken School of Economics;
IT Governance and Process Maturity
Roger Debreceny, University of Hawaii at Manoa;
Glen L. Gray, California State University, Northridge;
Modeling Support Events at the Value Chain and Business Process Levels of the REA Enterprise Ontology
Richard Newmark, University of Northern Colorado;
Tod Sedbrook, University of Northern Colorado;
Responsibility for Sustainability
versus Firm Economic Performance
Matthew Waritay Guah, Erasmus School of Economics;
Rob van der Wal, Erasmus School of Economics;
8.27. Training, Knowledge Acquisition and Human Resource Management in Effective Organizations
(NASBA Field of Study: Business Management and Organization)
Moderator: Stephanie Farewell, University of Arkansas at Little Rock
The Influence of Simulation-based IT Training On ERP Knowledge Acquisition and Attitudes
Pamela J. Schmidt, University of Arkansas;
Timothy Paul Cronan, University of Arkansas;
Discussant: Ann C Dzuranin, University of South Florida
Linking IT Human Capital to Firm Performance: Role of Strategic Human Resource Management Practices
Likoebe Maruping, University of Arkansas;
Adi Masli, University of Arkansas;
Discussant: Mohamed Gomaa, Suffolk University
The Timing of Audit Technology Training: The Choice of Two Evils – Workload Pressure or Reduced Knowledge Retention
Elizabeth A Payne, University of Louisville;
Mary B Curtis, University of North Texas;
Discussant: Pascal Antoine Bizarro, Bowling Green State University
Wednesday August 5, 2009 — 4:00 pm-5:30 pm
9.22. IT Infrastructure Decisions and Corporate Governance
(NASBA Field of Study: Finance)
Moderator: Robyn raschke, University of Nevada Las Vegas
The Link between Internet Financial Reporting and Information Asymmetry for American Depository Receipts
Jocelyn D Evans, College of Charleston;
David Henderson, College of Charleston;
Brad S Trinkle, College of Charleston;
Discussant: Jennifer Blaskovich, University of Nebraska - Omaha
CEO/Shareholder Conflicts and Large-Scale Information Technology Outsourcing Decisions
James A Hall, Lehigh University;
Stephen L Liedtka, DeSales University;
Discussant: Tina Loraas, Auburn University
CIO Leadership and Firm Value
Adi Masli, University of Arkansas;
Viswanath Venkatesh, University of Arkansas;
Discussant: Oluwakemi Onwuchekwa, University of Central Florida
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