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2017 Joint Midyear Meeting of the Accounting Information Systems & Strategic and Emerging Technologies Sections

Preliminary Agenda

NEW SCHOLARS CONSORTIUM – Wednesday, January 18, 2017
   
6:00 pm - 8:00 pm Reception (for New Scholars Consortium participants only)

NEW SCHOLARS CONSORTIUM – Thursday, January 19, 2017
   
8:00 am – 9:00 am Breakfast (for New Scholars Consortium participants only)

Welcome and Opening Remarks

9:15 am – 10:30 am Teaching AIS
Accounting - 8.0 CH
Scott Summers, Brigham Young University

10:30 am – 10:45 am Break

10:45 am – 12:00 pm The Intersection of AIS with Financial and Managerial Research
Margaret Christ, University of Georgia
Adi Masli, University of Kansas

12:00 pm – 1:30 pm Lunch
Introduction of New JIS Editors: Alex Kogan and Pat Wheeler

1:30 pm – 3:00 pm Exploring New Areas of Research
Larry Gordon, University of Maryland
Paul Madsen, University of Florida

3:00 pm – 3:15 pm Break

3:15 pm – 4:45 pm Exploring New or Underutilized Research Methodologies
Kevin Moffit, Rutgers, The State University of New Jersey
Steve Sutton, University of Central Florida

4:45 pm – 5:30 pm Concluding Thoughts
Rob Pinsker, Florida Atlantic University
David A. Wood, Brigham Young University

5:30 pm – 7:00 pm Reception for Consortium and Midyear Meeting Attendees

IS IS SECTION MIDYEAR MEETING & Workshops – Thursday, January 19, 2017
   
1:00 pm – 5:00 pm Introduction to The AICPA Audit Data Standards,
Clinton White, Jr, University of Delaware

IS SECTION MIDYEAR MEETING – Friday, January 20, 2017
   
7:00 am – 8:00 am Continental Breakfast

8:00 am – 9:00 am Welcome and Plenary Panel: The Current Value of an AIS Ph.D.
Moderator: Rob Pinsker, Florida Atlantic University

Panelists:
Sev Grabski, Michigan State University
Uday Murthy, University of South Florida
Vernon J. Richardson, University of Arkansas-Fayetteville
Steve Sutton, University of Central Florida
Miklos A. Vasarhelyi, Rutgers University – Newark

9:15 am – 10:45 am Concurrent Sessions

Session 1.01: Analytics Mindset
Accounting - 1.5 CH
Muthu Raj, Manager (Advisory Services), E&Y LLP

Session 1.02: SET Learning
Accounting - 1.5 CH
Moderator: Michael Alles, Rutgers Business School

Classifying Restatements: An Application of Machine Learning and Textual Analytics
B. Louise Hayes, University of Guelph
Efrim Boritz, University of Waterloo
Discussant: Nancy Lankton, Marshall University

The Blue Frog Meets Facebook: Integrating Social Presence And Emotional Contagion To Enhance Learning Outcomes In Educational Game Simulations
Michael L. Kraten, Providence College
Stephen Kozlowski, Rutgers Business School
Discussant: JP Krahel, Loyola University Maryland

The Sentiment Feature of 10-K MD&As and the Financial Misstatement Prediction: A Comparison of Deep Learning and “Bag of Words” Approaches
Ting Sun, Rutgers University-Newark
Yue Liu, Rutgers University – Newark
Miklos A. Vasarhelyi, Rutgers University – Newark
Discussant: Jacob Haislip, University of North Texas

Session 1.03: Data Analytics in the Classroom (Education)
Accounting- 1.5 CH
Moderator: Therese Viscelli, Auburn University

On Application of Accounting Data Analytics in the Accounting Curriculum
Saeed J. Roohani, Bryant University
Ariel Markelevich, Suffolk University
Discussant: Kevin Agnew, Elon University

The Lemonade Stand: An Elementary Case for Introducing Data Analytics
Brad Alan Schafer, Kennesaw State University
Sarah Bee, Seattle University
Margaret R. Garnsey, Siena College
Discussant: David Hayes, James Madison University

IT Controls Testing: Assessing the Effectiveness of User Access Management
Lorraine S. Lee, University of North Carolina-Wilmington
Rebecca S. Sawyer, University of North Carolina-Wilmington
Discussant: Diane Janvrin, Iowa State University

11:00 am – 12:00 pm Concurrent Sessions

Session 2.01: Cybersecurity Risk Management Program Examination Engagements
Accounting – 1.0 CH
Moderator: Efrim Boritz, Professor, University of Waterloo and Member of the AICPA Trust Information Integrity Task Force

Panelists:
Chris Halterman, Executive Director, EY and Chair AICPA Trust Information Integrity Task Force
Amy Pawlicki, Director, Business Reporting, Assurance and Advisory Services, American Institute of CPAs
Paul Steinbart, Professor of Information Systems, W. P. Carey School of Business, Arizona State University

12:00 pm – 1:30 pm Lunch
Specialized Knowledge - 1.0 CH
Speaker: Mr. Erik Hansen, Director – Financial Systems, Disney

1:30 pm – 3:00 pm Concurrent Sessions

Session 3.01: Integrating IT into AIS (Education)
Accounting - 1.5 CH
Moderator: David Wood, Brigham University

A Simple Assignment for Integrating IT Topics Into AIS
L. Melissa Walters, University of Tampa
Discussant: Ann O’Brien – University of Wisconsin Madison

How Should Information Technology Be Covered in the Accounting Program?
Emilio Boulianne, Concordia University
Discussant: Maureen Mascha – Purdue University - Calumet

Ranking Accounting Journals by Topical Area and Methodology
John A. Barrick, Brigham Young University
Nathan W. Mecham, Brigham Young University
Scott L. Summers, Brigham Young University
David A. Wood, Brigham Young University
Discussant: Faye Borthick – Georgia State University

Session 3.02: Social Media
Accounting - 1.5 CH
Moderator: Robin Pennington, North Carolina State University

An Empirical Investigation on Social Media Users’ Demand for Financial Information Distributed via Social Media Platforms
Neal Michael Snow, Lehigh University
Robert Neil Marley, University of Tampa
Discussant: Nancy Lankton, Marshall University

The Impact of Social Media Message Features on Investors’ Perception of Firm Value: The Mediating Effect of Social Media Interactions
Peter Kipp, University of South Florida
Amanuel Fekade Tadesse, University of New Orleans
Yibo Zhang, University of South Florida
Discussant: Neal Snow, Lehigh University

The Association between Firms’ Use of Social Media and Market Reactions to Earnings Announcements – Evidence from Twitter
Ju-Chun Yen, National Taiwan University
Shu-Hsing Li, National Taiwan University
Kuo-Tay Chen, National Taiwan University
Discussant: Nishani Vincent – University of Tennessee at Chattanooga

Session 3.03: Data Analytics
Accounting - 1.5 CH
Moderator: Irina Malaescu, University of Central Florida

Audit Data Analytics Use: An Exploratory Analysis
Clark J. Hampton, University of Waterloo
Theophanis C. Stratopoulos, University of Waterloo
Discussant: Kemi Ajayi, University of Colorado - Denver

Empowering Auditors with Data Analytics: "Power Tends to Corrupt and Absolute Power Corrupts Absolutely"
Jared Koreff, University of Central Florida
Steve G. Sutton, University of Central Florida
Discussant: Gary Schneider, California State University Monterey Bay

Understanding Usage and Value of Audit Analytics for Internal Auditors: An Organizational Approach
He Li, Rutgers Business School
Jun Dai, Rutgers University – Newark
Tatiana Gershberg, Rutgers Business School
Miklos A. Vasarhelyi, Rutgers University - Newark
Discussant: Joung W Kim, Nova Southeastern University

3:30 pm – 5:00 pm Concurrent Sessions

Session 4.01: AIS and the Markets
Accounting - 1.5 CH
Moderator: Adi Masli, University of Kansas

Bulls and Bears: Investor Disagreement and Trading Volume Following Earnings Announcements
Vernon J. Richardson, University of Arkansas-Fayetteville
Asher Curtis, University of Washington-Seattle
Adam Booker, University of Arkansas
Discussant: Jean Bradley, University of Texas-San Antonio

Can Detailed Tagging of Footnotes Improve Analysts’ Forecast Accuracy and Dispersion?
Andrew J. Felo, Nova Southeastern University
Joung W Kim, Nova Southeastern University
Jee-Hae Lim, University of Waterloo
Discussant: Jacob Haislip, University of North Texas

Life in the Fast Lane: Internet Connectivity and Information Flow
Gary Chen, University of Illinois-Chicago
Jie Zhou, Cal State Univ - Fullerton
Discussant: Vernon J. Richardson, University of Arkansas-Fayetteville

Session 4.02: SET Enterprise Models and Auditing Frameworks
Accounting - 1.5 CH
Moderator: Julia Kokina, Babson College

Enterprise Content Risk Management: A Conceptual Framework for Digital Asset Risk Management
Arti Mann, University of Houston Clear Lake
Robyn L. Raschke, University of Nevada-Las Vegas
Discussant: Stephen Kozlowski, Eastern Illinois University

Impact of Business Analytics and Enterprise Systems on Managerial Accounting
Zhaokai Yan, Rutgers University
Deniz A. Appelbaum, Rutgers University – Newark
Alexander Kogan, Rutgers University – Newark
Miklos A. Vasarhelyi, Rutgers University – Newark
Discussant: Irina Malaescu, University of Central Florida

Using Drones in Internal and External Audits: An Exploratory Framework
Rob Nehmer, Oakland University
Deniz A. Appelbaum, Rutgers University – Newark
Discussant: Tawei (David) Wang, DePaul University

Session 4.03: AIS and Firm Performance
Accounting - 1.5 CH
Moderator: David A. Wood, Brigham Young University

Initial Evidence on the Impact of Big Data Implementation on Firm Performance
Cheng-Kui Huang, National Chung Cheng University
Tawei (David) Wang, DePaul University
Tzu-Yen Huang, National Chung Cheng University
Discussant: Bradley Lawson, Oklahoma State University

The Effect of Shadow IT Use on Employee Performance Evaluations
Drew Allen, Brigham Young University
Steven D. Smith, Brigham Young University
David A. Wood, Brigham Young University
Discussant: Andrea Kelton, Wake Forest University

5:15 pm – 10:00 pm Reception/Off-site Activity

IS SECTION MIDYEAR MEETING – Saturday, January 21, 2017
   
7:00 am – 8:00 am Breakfast

8:15 am – 9:45 am Session 5.01: Risk Management and ERP
Accounting - 1.5 CH
Moderator: Scott Summers, Brigham Young University

Mis-Institutionalization: Enterprise Resource Planning Systems (ERP) and Decision Making in Higher Education
Cory A. Campbell, Case Western University
Discussant: Stephanie Walton, University of South Florida

IT Risk Management: An Organizational Strategy Implementation Perspective
Nishani Edirisinghe Vincent, The University of Tennessee at Chattanooga
Rob Pinsker, Florida Atlantic University
Discussant: Kevin Moffit, Rutgers, The State University of New Jersey

IT Risk Management Practices: Management Focus and Patterns
Nishani Edirisinghe Vincent, The University of Tennessee at Chattanooga
Discussant: Scott Summers, Brigham Young University

Session 5.02: Finding and Fixing Accounting Problems
Accounting - 1.5 CH
Moderator: Bill Heninger, Brigham Young University

The Effect of XBRL Adoption on the Receipt and Remediation of SEC Comment Letters
Min Jeong (Minna) Hong, University of Waterloo
Jee-Hae Lim, University of Waterloo
Discussant: Kevin Kobelsky, University of Michigan – Dearborn

Auditing Revenue Account: Does Audit Sampling Replaced by Substantive Analytical Procedures Improve Audit Quality?
Kyunghee Yoon, Rutgers, The State University of New Jersey
Discussant: Bill Heninger, Brigham Young University

Educating for XBRL: What Knowledge and Skills do XBRL Agreed-Upon Procedures Engagements Require?
Roger S. Debreceny, University of Hawaii-Manoa
Stephanie Farewell, University of Arkansas-Little Rock
Audrey Nicole Scarlata, University of Louisville
Dan N. Stone, University of Kentucky
Discussant: Jee-Hae Lim – University of Waterloo

Session 5.03: Teaching Cases (Education)
Accounting - 1.5 CH
Moderator: Gary P. Schneider, California State University Monterey Bay

Cyberattacks, Mitigation, and Regulation: An Active Learning Instructional Resource for Accountants
David C. Hayes, James Madison University
Ann D. O'Brien, University of Wisconsin-Madison
Chelley M. Vician, University of St Thomas - St Paul
Discussant: Lorraine Lee – University of North Carolina - Wilmington

Minimizing Cognitive Load in Representing Processes in a Business Process Diagram: Capturing the Process and Making Inferences About It
A. Faye Borthick, Georgia State University
Gary P. Schneider, California State University Monterey Bay
Discussant: Rebecca Sawyer, University of North Carolina - Wilmington

Solving the "Mystery" of Profiling Fraud: Teaching Students about Occupational Fraud By Examining Episodes of Mystery Diners
David C. Hayes, James Madison University
Ronald J. Daigle, Sam Houston State University
Dwayne N. McSwain, Sam Houston State University
Discussant: Nathan Mecham – Brigham Young University

10:15 am – 11:45 am Concurrent Sessions

Session 6.01: AIS and Auditing
Accounting - 1.5 CH
Moderator: Therese Viscelli, Auburn University

Do Auditors Price Breach Risk in Their Audit Fees?
Julia L. Higgs, Florida Atlantic University
Rob Pinsker, Florida Atlantic University
Thomas Joseph Smith, University of South Florida
Discussant: Richard Dull, West Virginia University

Are External Auditors Concerned about Cyber Incidents? Evidence from Audit Fees
He Li, Rutgers Business School
Won Gyun No, Rutgers, The State University of New Jersey
Efrim Boritz, University of Waterloo
Discussant: Kevin Agnew, Elon University

The Integrated Information Technology Audit in Internal Audit: Correlates of Internal Audit’s IT/ICT Strategy
Joy M. Gray, Bentley University
Mohammad J. Abdolmohammadi, Bentley University
Scott R. Boss, Bentley University
Gerrit Sarens, Universite Catholiqué de Louvain
Discussant: Juergen Sidgman, University of Wisconsin-Oshkosh

Session 6.02: SET Dialogue
Accounting - 1.5 CH
Moderator: Barbara Lamberton, University of Hartford

AIS-Ethics: A Case Analysis Of An Attempt To Create A New Subset Of Business Ethics
Michael G. Alles, Rutgers Business School

Analytics in External Auditing: A Literature Review
Deniz A. Appelbaum, Rutgers University – Newark
Alexander Kogan, Rutgers University – Newark
Miklos A. Vasarhelyi, Rutgers University – Newark

Design of Decision Support System for Audit Plan and Risk Assessment
Qiao Li, Rutgers Business School
Miklos A. Vasarhelyi, Rutgers University – Newark

Using Technology to Market a Tax Practice: What do H&R Block and Liberty Tax Service Have in Common?
Valeriya Avdeev, William Paterson University of New Jersey

Session 6.03: The Effects of Formatting
Accounting - 1.5 CH
Moderator: Amanuel Tadesse, University of New Orleans

Does the Format of Internal Control Disclosures Matter? An Experimental Investigation of Nonprofessional Investor Behavior
Amanuel Fekade Tadesse, University of New Orleans
Discussant: Jared Koreff, University of Central Florida
Digital Annual Reports for Millennials: An Experimental Investigation of the Effects of User Interactivity and Graphical Vividness
Yibo Zhang, University of South Florida
Uday S. Murthy, University of South Florida
Discussant: Jennifer Riley, University of Nebraska-Omaha

12:00 pm – 1:30 pm Lunch
Imagining Our Future: Envisioning Our Second Century Speaker: David Burgstahler, AAA President

1:30 pm – 3:00 pm Concurrent Sessions

Session 7.01: Internal Controls
Accounting - 1.5 CH
Moderator: Marcia Weidenmier Watson, UNC Charlotte

PCAOB Inspections: Entity-level versus Application-level Control Deficiencies
Diane J. Janvrin, Iowa State University
Maureen Francis Mascha, Purdue University Calumet
Melvin Arnaldo Lamboy Ruiz, Iowa State University
Discussant: David Coss, College of Charleston

Internal Control Quality and Audit Effort: Does the CIO Matter?
Jean R. Bradley, University of Texas-San Antonio
Discussant: Xu Cheng, University of South Florida

Evolved into Six Sigma Paradigm-Application Volatility Functions to Assess the Effectiveness of Internal Control
Jiahua Zhou, Rutgers University – Newark
Andrea Rozario, Rutgers University
Discussant: Peter Kipp, University of South Florida

Session 7.02: Modeling and Design Science
Accounting - 1.5 CH
Moderator: Rob Pinsker, Florida Atlantic University

An Auditor’s Overconfidence in Plausible Explanations Provided by Management: "Let’s Make a Deal"
Kevin Kobelsky, University of Michigan-Dearborn
Brian Patrick Green, University of Michigan-Dearborn
Discussant: Michael Alles, Rutgers, The State University of New Jersey

Designing A Cloud Privacy Audit Framework
David Lewis Coss, College of Charleston
Gurpreet Dhillon, Virginia Commonwealth University
Discussant: Uday Murthy, University of South Florida

Opportunities and Challenges for Process Mining in Financial Audits
Michael Werner, Auckland University of Technology
Discussant: Yibo Zhang, University of South Florida

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