American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

2011 Annual Meeting Sessions
Strategic and Emerging Technologies Section

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Monday August 8, 2011 — 10:15 am-11:45 am

1.31 Data, Blog, and Process Mining
(NASBA Field of Study: Auditing)
Moderator: Edward Blocher, University of North Carolina at Chapel Hill

Blog Mining: “From Each According to His Opinion”
Daniel E. O'Leary, University of Southern California;

Improving Information Retrieval from Accounting Documents: A Prototype Digital Thesaurus for Employee Benefits
Ingrig E. Fisher, University at Albany-SUNY; Margaret R. Garnsey, Siena College;

Internal Prediction Markets, with Applications, as Knowledge Management Systems: "From Each According to his Bet"
Daniel E. O'Leary, University of Southern California;

Process Mining of Event Logs in Internal Auditing:Opportunities and Challenges
Michael Gamini Alles, Rutgers University; Mieke Jans, Hasselt University; Miklos A. Vasarhelyi, Rutgers University;


Tuesday August 9, 2011 — 10:15 am-11:45 am

4.36 XBRL and the Information Value Chain
(NASBA Field of Study: Accounting)
Moderator: Margaret R. Garnsey, Siena College

XBRL Mandate: Thousands of Filing Errors and So What?
Hui Du, University of Houston - Clear Lake; Miklos A. Vasarhelyi , Rutgers University; Xiaochuan Zheng, Bryant University;
Discussant: Robert Nehmer, Oakland University

Feeding the Information Value Chain: Deriving Analytical Ratios from XBRL filings to the SEC
Roger Debreceny, University of Hawai‘i at Manoa; Alessandro d'Eri , International Accounting Standards Board; Carsten Felden, Technische Universität Bergakademie, Freiberg; Stephanie Farewell, University of Arkansas at Little Rock; Maciej Piechocki, IFRS Foundation;
Discussant: Graham Gal, University of Massachusetts


Tuesday August 9, 2011 — 2:00 pm-3:30 pm

5.36 XBRL: The Real World Progress Report
(NASBA Field of Study: Accounting)
Moderator: Glen L. Gray, California State University, Northridge

Panelists:
Ami Beers, AICPA
H. Wes Bills, Nevada State Controllers Office
David Blaszkowsky, Securities and Exchange Commission
Bob Laux, Microsoft Corporation
Paul Penler, Ernst & Young
Liv Watson, XBRL International


Tuesday August 9, 2011 — 4:00 pm-5:30 pm

6.36 The Future of Auditing: An Update
(NASBA Field of Study: Auditing)
Moderator: Michael Gamini Alles, Rutgers University; Editor, International Journal of Disclosure and Governance

Panelists:
Urton Anderson, University of Texas Austin, Former President, AAA Audit Section
Bob Cuthbertson, Chief Operating Officer, CaseWare IDEA Inc.
Robert Herz, Former Chairman, FASB
Jo Iwasaki, Technical Manager, Assurance, Audit & Assurance Faculty, ICAEW
Phil McCollough, Senior Partner, KPMG
Miklos A. Vasarhelyi, Rutgers University; Editor, Journal of Information Systems


Wednesday August 10, 2011 — 10:15 am-11:45 am

7.43 Linguistic Modeling and Feature Extraction in Fraudulent Reporting
(NASBA Field of Study: Accounting)
Moderator: Robert Nehmer, Oakland University

The Exogenous Issue of Feature Extraction
Rua-Huan Tsaih, National Chengchi University MIS Department; Wan-Ying Lin, National Chengchi University Department of Accounting; Shin-Ying Huang, National Chengchi University MIS Department;
Discussant: Gregory A. Jonas, Case Western Reserve University

Are Quarterly Reports More Informative Than Annual Reports in Fraud Detection? A Linguistic Analysis
Sunita Goel, Siena College;
Discussant: Denise Silva Ferreira Juvenal, Prefeitura da Cidade do Rio de Janeiro


Wednesday August 10, 2011 — 2:00 pm-3:30 pm

8.43 Data Quality, Restatements, and Software Bots
(NASBA Field of Study: Auditing)
Moderator: Stephanie Farewell, University of Arkansas at Little Rock

Using Belief Functions in Software Agents to Test the Strength of Application Controls: A Conceptual Framework
Robert Nehmer, Oakland University; Rajendra P. Srivastava, University of Kansas;
Discussant: Georgia A. Smedley, University of Missouri - Kansas City

Commercial Bank Regulatory Restatements: The Need for New Technology for Improving Audit and Financial Reporting Quality
David Y. Chan, Rutgers University; Alexander Kogan, Rutgers University;
Discussant: Georgia A. Smedley, University of Missouri - Kansas City


Wednesday August 10, 2011 — 4:00 pm-5:30 pm

9.42 Sustainability Reporting: Measuring the Benefits of Going Green
(NASBA Field of Study: Specialized Knowledge and Applications)
Moderator: Patrick Quinlan, Rivet Software, CEO

Panelists:
Kris Brands, Assistant Professor of Accounting in the College for Professional Studies, Regis University
Shannon Diederich, Sustainability Reporting Consultant of Sigler Communications Inc
Lara Hussain, Director of Sustainability Stakeholder Relations, Texas Instruments
Raef Lawson, Vice President of Research and Professor-in-Residence at Institute of Management Accountants
Liv Watson, Chief Product Officer, XBRL International


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