Board 1 Audit Negotiations, Personality, and Culture: Are Accounting Firm Recruiting Practices Appropriate in a Principles Based System?
Presenter: Michael Kraten, Suffolk University
Description: Simulations indicate that auditors with rules based personalities conduct more successful negotiations about a principles oriented adjustment than auditors with principles based personalities. This implies that firms should (counter intuitively) focus on hiring auditors with rules oriented personalities to perform in a principles based environment.
Board 2 Challenges to Use Technology in Accounting Education at Mexican Universities
Presenter: Yaneli Cruz, Instituto Tecnologico Autonomo de Mexico
Description: There are challenges that Mexican Accounting Programs have to consider regarding technology to make them competitive. This research analyzes and evaluates how students and professors at Mexican universities have to encourage the use technology appropriately to enhance the learning process.
Board 3 Customer and Market Orientation toward Students, Parents of Students, and Employers of Students: A View from Accounting Department Leaders, Business School Deans, and Academic Vice-Presidents
Presenters: Kevin L. Hammond, The University of Tennessee at Martin; Robert L. Webster, Ouachita Baptist University
Description: Marketing literature suggests organizations with higher levels of customer and market orientation perform better. If true, accounting programs and business schools should be interested. This research analyzes inputs from academic administrators of AACSB schools. Results may be eye opening.
Board 4 e-Collaboration Publishing Lecture Capture Contents on the Internet Using Surveillance Technologies among University Administrators, Professors, Students, Auditors, A/V Security, Audio to Text Transcribers
Presenters: Avi Rushinek, University of Miami; Sara Rushinek, University of Miami
Description: This is a study of International e-Collaboration for publishing lecture contents on the World Wide Web. This study addresses the design and implementation of e-collaboration technologies among university administrators, professors, students, auditors, security personnel, and audio to text virtual transcribers automatically creating captions.
Board 5 Effect of Corporate Governance on Forward-Looking Information
Presenters: María Cristina Abad, University of Seville; Francisco Bravo, University of Seville
Description: The stock market ability to estimate firm value will be higher when firms provide forward-looking information. This project studies the influence of corporate governance on forward-looking information disclosure strategies. Results will be of interest to regulators, analysts and market participants.
Board 6 Exploring IT Capital Performance Indicators—An Example of High-Tech Industry
Presenter: Jia-Lang Seng, National Chengchi University
Description: Assessing the performance of Information Technology (IT) investments is an issue that concerns every IT manager. It is an enterprise's primary goal to integrate IT into critical business processes effectively, but the value and influence of a firm's performance is very difficult to show in financial statements and quantify using regular assessment
Board 7 Factors Influencing the Selection of Accounting as a Major in Developing Countries: Evidence from Africa
Presenter: Wede Elliott-Brownell, Southern University
Description: Students in developing countries have different perceptions of accounting and careers in accounting and as such they are influenced into selecting accounting as a major. What are the factors which influence these students in choosing accounting as a major?
Board 8 How the Financial Information Will Improve the Performance of the Small and Medium Enterprises (SMEs) in Mexico
Presenters: Yaneli Cruz, Instituto Tecnologico Autonomo de Mexico; Ana Diaz, Instituto Tecnologico Autonomo de Mexico; Virginia Kalis, Instituto Tecnologico Autonomo de Mexico
Description: This research shows how the SMEs in Mexico can improve their performance knowing more about financial and accounting transactions of the business. There is absence of recording and reporting procedures, although the owner's skills make them survive in the market.
Board 9 Individuals' Perception on the Adoption of Global Taxation
Presenter: Syed Zaidi, The University of Texas at El Paso
Description: The purpose of this paper is to examine individuals' perception on the adoption of global corporate tax rate. This paper investigates the cultural factors that influence the adoption of global corporate tax rate.
Board 10 Lecture Capture Cell Phone Forensic Audit of Business Continuity Contingency Planning, Emergency Preparedness Response, Disaster & Backup Recovery Using AV Recordings Online via the World Wide Web
Presenters: Avi Rushinek, University of Miami; Sara Rushinek, University of Miami
Description: Forensic audit monitors if & when disaster strikes, the system is switched on instantly, incurring usage fee—providing colleges with an affordable rapid, cost-effective ongoing disaster recovery solution, displaced students, instructors & administrators across the world, continue online on the WWW, repurposed for blended distance ed.
Board 11 Reporting of Internal Control Deficiencies, Restatements, and Management Forecasts
Presenters: Katsuhiko Muramiya, Kobe University; Tomomi Takada, Kobe University
Description: We shed light on the internal control reporting system in Japan. Our investigation will provide insightful evidence about the operation of internal control reports systems in a country other than the U.S.
Board 12 Rural Women Students of Accounting—Perceptions of Rurality and Disadvantage
Presenter: Audrey Milton, The University of Edinburgh
Description: Women are increasingly the majority of accounting students, yet they have traditionally faced discrimination and disadvantage within the profession. Rurality poses further disadvantage. What then, is the impact on the career choices and aspirations of rural women studying accounting?
Board 13 Text-Based Risk Measures for Business Decision Making
Presenters: Hsinchun Chen, The University of Arizona; Tsai-Jyh Chen, National Chengchi University; Ente Hsu, Tunghai University; Shu-Hsing Li, National Taiwan University and Tunghai University; Hsin-Min Lu, The University of Arizona
Description: Systematic analysis of risk-related information often involves processing large amounts of documents. We propose to construct text-based risk measures by using machine learning. Our approach allows the measures to be applied to large amounts of unseen business documents and to extract and aggregate the most important risk-related information.
Board 14 The Conformity and Convergence of the Audit Based Risk for Government
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 the review about risk assessment for international standards, making the relation for the international standards, because the selection of work audit for local government.
Board 15 The Joint Effect of Credit Raters' Creditworthiness Expectation and Annual Report Readability on Auditor Risk Assessment
Presenter: Guanming He, Nanyang Technological University
Description: This study contributes to the existent literature by providing the first evidence of how auditor risk assessment is affected by creditworthiness expectation of credit raters about a firm and the firm's annual report readability.
Board 16 The Role of Forensic Accountants in Fraud Investigations: A Study of Attorney and Judges' Perceptions
Presenter: Linda Bressler, University of Houston–Downtown
Description: This study involves the perceptions of attorneys and judges as to the importance of forensic investigators' knowledge of AIS and their ability to explain when testifying on fraud cases. It would be interesting to note whether such testimony might be more convincing with a good background and understanding of the AIS systems.
Board 17 The Roots of Fairness in Accounting
Presenters: Phyllis Mo, Lingnan University; Kinsun Tam, University at Albany, SUNY
Description: This paper links religion to accounting. We find variations among religions in the emphasis on fairness. When a country's religion emphasizes fairness, we observe stronger emphasis on fairness in professional accounting guidelines and in the CEO's letter to shareholders.
Board 18 Use Technology to Enhance Auditing Classes
Presenter: Mary Jepperson, College of Saint Benedict/Saint John's University
[PRESENTATION MOVED TO ELS SESSION III, BOARD 53]
Description: Gather ideas about technologies to add new dimensions to your auditing or similar classes. See how Camtasia can demonstrate audit issues, how Tokbox can provide immediate and personal feedback, how VoiceThread can be used to provide unique critiques, and how Google Docs can be used to simulate the linkage of audit teams spread around the country.
Board 19 Using OutKast on Tour, An Instructional Mini-Case for Learning Accrual Accounting Concepts
Presenter: Daniel J. Jones, Assumption College
Description: This comprehensive case explains the essence of accrual accounting. It covers revenue and expense recognition regarding tickets that are paid for (a) before (b) on day of and (c) after the concert: all possible relationships between cash transfer and revenue/expense recognition. Case is designed for use early in the introductory accounting course.