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We gratefully acknowledge the KPMG Foundation for their generous support of the 2018 AIS-SET Sections Midyear Meeting and AIS Doctoral Consortium.

2018 Joint Midyear Meeting of the AIS and SET Sections

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NEW SCHOLARS CONSORTIUM – Thursday, January 18, 2018
   
8:00 am – 9:00 am

Breakfast (for New Scholars Consortium participants only)

Introduction and Welcome
Speaker: Christopher J. Wolfe, Texas A&M University

9:15 am – 4:45 pm New Scholars Consortium
Accounting - 7.2 CH

9:15 am – 10:30 am Teaching AIS and Analytics
Speakers: Scott Summers, Brigham Young University
Ann Dzuranin, Northern Illinois University

10:45 am – 12:00 pm Writing Research Papers
Speakers: Vern Richardson, University of Arkansas Christopher J. Wolfe, Texas A&M University
Ann Dzuranin, Northern Illinois University

12:00 pm – 1:30 pm Lunch (for New Scholars Consortium participants only)

Editor Update
Speakers: Alexander J. Kogan, Rutgers, The State University of New Jersey (JIS)
Patrick R. Wheeler, University of South Florida (JIS)
Severin Grabski, Michigan State University (IJAIS)
Miklos Vasarhelyi, Rutgers, The State University of New Jersey (JETA)

1:45 pm – 3:00 pm Behavioral Research
Speaker: Sarah E. Bonner, University of Southern California

3:15 pm – 4:30 pm Where to Get Research Ideas

Panelists: David A.Wood, Brigham Young University
J. Efrim Boritz, The University of Waterloo
Graham Gal, University of Massachusetts Amherst
Tracie A. Majors, University of Southern California

4:30 pm – 4:45 pm Concluding Thoughts
Speaker: Robin Pennington, North Carolina State University

AIS/SET SECTION MIDYEAR MEETING & Workshops – Thursday, January 18, 2018
   
8:00 am – 12:00 pm Workshop 1 – Issues and Tools in Cognitive and AI and Business Intelligence
Information Technology - 4.5 CH
Presenters:
Guido Geerts, University of Delaware
Kevin Moffitt, Rutgers University
Arvind Sathi, IBM
Theophanis Stratopoulis, Univ ersity of Waterloo
Daniel E. O'Leary, University of Southern California

 1:00 pm – 5:00 pmWorkshop 2 – AIS: Analytics and Tools (Analytics for Accounting and Auditing Classes, I)
Information Technology - 4.8 CH
Presenters:
Cheryl Dunn, Grand Valley State University
Guido Geerts, University of Delaware
Laura Mills, EY
Marcia Watson, University of North Carolina Charlotte
Daniel E. O’Leary, University of Southern California

 1:00 pm – 5:00 pmWorkshop 3 – Introduction to the AICPA Audit Data Standards
Information Technology - 4.8 CH
Presenter:
Clinton White, Jr., University of Delaware

5:30 pm – 7:00 pm Reception

AIS/SET SECTION MIDYEAR MEETING – Friday, January 19, 2018
   
7:00 am – 8:00 am Breakfast

8:00 am – 9:00 am Welcome
Robin Pennington, North Carolina State University

Plenary Session
Pathways to a Sustainable Future
Speaker: David Burgstahler, AAA Past President, University of Washington

9:15 am – 10:45 am Concurrent Sessions

Session 1.01: XBRL
Accounting - 1.8 CH
Moderator: Corey A. Collins, Texas Tech University

Do Managers Strategically Report Machine-Readable Financial Statement? Evidence from XBRL Filing Complexity
Feiqi Huang, Rutgers, The State University of New Jersey
Won Gyun No, Rutgers, The State University of New Jersey
Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Discussant:
Gary Chen, University of Illinois at Chicago

Does XBRL Affect Firms’ Stock Liquidity?
Rodney E. Smith, California State University, Long Beach
Vernon J. Richardson, University of Arkansas, Fayetteville
Jee-Hae Lim, University of Waterloo
Discussant: John Peter Krahel, Loyola University Maryland

Cloud-Computing Risk Disclosure and ICFR Material Weakness: The Moderating Role of XBRL Reporting Complexity
Antoinette LaBarbara Smith, Florida International University
Yibo Zhang, University of South Florida
Peter Kipp, University of North Texas
Discussant: Patricia Navarro Velez, University of Central Florida

Session 1.02: Education - AIS Teaching Cases
Accounting - 1.8 CH
Moderator: Kimberly S. Church, University of Missouri–Kansas City

A Risk-Based Approach to Large Datasets: Analysis of Time Series Data for a Large Merchandising Firm
Theresa Presley, Pittsburg State University
Discussant:
Rosemary Kim, Loyola Marymount University

Excel Jeopardy!: A Constructivist Approach to Teaching Excel Shortcuts
Lorraine S. Lee, The University of North Carolina Wilmington
Eileen Shifflett, James Madison University
Discussant: Kemi T. Ajay, University of Colorado Denver

Distinguishing Independent Contractors from Employees: Analyzing Company Practices and Compensation Data to Assess Compliance with IRS Factors
A. Faye Borthick, Georgia State University
Lucia N. Smeal, Georgia State University
Discussant: Amy Igou, University of Northern Iowa

Session 1.03: SET - Financial Reporting
Accounting - 1.8 CH
Moderator: Kevin C. Moffitt, Rutgers, The State University of New Jersey, Newark

A Framework of Applying Process Mining for Fraud Scheme Detection
Tiffany Chiu, Rutgers, The State University of New Jersey
Yunsen Wang, Rutgers, The State University of New Jersey
Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Discussant: Tawei (David) Wang, DePaul University

Cloud Computing Start-ups and Emerging Technologies: From Venture Capital's Perspective
Yu Cong, Morgan State University
Hui Du, University of Houston–Clear Lake
Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Discussant: Zamil S. Alzamil, Rutgers, The State University of New Jersey

Financial Reporting and Open Government Data Initiatives: A Comparison Between Brazil and Saudi Arabia
Zamil S. Alzamil, Rutgers, The State University of New Jersey
Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark
Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Discussant: Jun Dai, Southwestern University of Finance and Economics

11:00 am – 12:30 pm Practitioner-Faculty Bridges: AICPA-IMTA and AAAAIS
Accounting - 1.8 CH
Moderator: Terry Campbell, Indiana University Bloomington
Panelist:
Steven C. Konecny, EisnerAmper LLP
Joel Lanz, Joel Lanz, CPA, P.C.
Pamela Schmidt, Washburn University

12:30 pm – 1:45 pm Lunch
Auditing - 1.0 CH

Emerging Technologies and its Impact on the Audit and Financial Reporting
Speaker: Marc T. Macaulay

Award Presentations
Speaker: Robin Pennington, North Carolina State University

1:45 pm – 3:15 pm Concurrent Sessions

Session 2.01: AIS and Auditing
Auditing - 1.8 CH
Moderator: Yiyang Zhang, University of South Florida

Does Generalized Audit Software Really Improve the Audit? Perceptual Differences Between Financial and Information Technology Auditors
Marianne Bradford, North Carolina State University
David Henderson, University of Mary Washington
Ryan J. Baxter, Boise State University
Patricia Navarro Velez, University of Central Florida
Discussant: Rebecca Perols, University of South Florida

Internal Auditor Communications: An Experimental Investigation of Managerial Perceptions
Maia J. Farkas, California State University, San Marcos
Rina Hirsch, Hofstra University
Julia Kokina, Babson College
Discussant: Yibo Zhang, University of South Florida

The Multitasking Audit Environment: How Alternative Modes of Communication Affect Team Performance
Juergen Sidgman, University of Wisconsin–Oshkosh
Veena Looknanan Brown, University of Wisconsin–Milwaukee
Joseph F. Brazel, North Carolina State University
Discussant: Stephanie Walton, University of South Florida

Session 2.02: AIS Early Stage Research I
Accounting - 1.8 CH
Moderator: Andrea Seaton Kelton, Middle Tennessee State University

An Evaluation of Repeated Material Weakness Disclosures
William Heninger, Brigham Young University
Mason Snow, Arizona State University
Discussant: Kevin Kobelsky, University of Michigan-Dearborn

Can Disclosures through Twitter Reduce Investors' Local Bias?
Eo Jin Lee, Texas Tech University
Discussant: Andrea Seaton Kelton, Middle Tennessee State University

Effect of Mobile Technology use on Learning Outcomes in Accounting Education
Afua Agyekm, Morgan State University
Discussant: A. Faye Borthick, Georgia State University

Session 2.03: Internal Controls I
Accounting - 1.8 CH
Moderator: Tiffany Chiu, Rutgers, The State University of New Jersey

Framework for a Blockchain and Smart Contract Enabled Internal Control Environment
Jamie William Freiman, Rutgers, The State University of New Jersey
Discussant: Matthew D. Pickard, The University of New Mexico

Applications of Stochastic Simulations in Inventory Management Optimization: Cost Accounting Perspectives
Di Wu, California State University, Bakersfield
Ji Li, California State University, Bakersfield
Yong Choi, California State University, Bakersfield
Discussant: 

3:30 pm – 5:00 pm Concurrent Sessions

Session 3.01: Cybersecurity
Accounting - 1.8 CH
Moderator: Yunsen Wang, Rutgers, The State University of New Jersey

Cyber Risk Disclosure and Cybersecurity Disclosure Guidance
He Li, Rutgers, The State University of New Jersey
Won Gyun No, Rutgers, The State University of New Jersey
Tawei (David) Wang, DePaul University
Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Discussant: Partha Mohapatra, California State University, Sacramento

The Impact of Cybersecurity Risk Management Examinations and Cybersecurity Incidents on Investor Perceptions
Rebecca Renae Perols, University of South Florida
Uday S. Murthy, University of South Florida
Discussant: Jennifer Riley, University of Nebraska at Omaha

Data Breaches and the Cost of Debt Capital
Corey A. Collins, Texas Tech University
Discussant: Yiyang Zhang, University of South Florida

Session 3.02: AIS and Individual JDM
Accounting - 1.8 CH
Moderator: Peter Kipp, University of North Texas

#Does Rehashing a Prior Period’s Positive Information Significantly Impact Nonprofessional Investors’ Stock Valuation?
Terence J. Pitre, Saint Mary’s College of California
Robert E. Pinsker, Florida Atlantic University
Ronald J. Daigle, Sam Houston State University
Discussant: Peter Kipp, University of North Texas

Are Investors Swayed by Vivid Graphical Presentations of Positive and Negative News in Digital Annual Reports?
Yibo Zhang, University of South Florida
Discussant: Ann C. Dzuranin, Northern Illinois University

Next-Generation Accounting Interviewing: A Comparison of Human and Embodied Conversational Agents (ECAs) as Interviewers
Matthew D. Pickard, The University of New Mexico
Ryan Schuetzler, University of Nebraska at Omaha Joseph Valacich, The University of Arizona
David A. Wood, Brigham Young University
Discussant: Tracie Frost, Florida Atlantic University

Session 3.03: AIS Early Stage Research II
Accounting - 1.8 CH
Moderator: Andrea Seaton Kelton, Middle Tennessee State University

CIO Characteristics and IT Risk Exposure
Amanuel Fekade Tadesse, University of New Orleans
Surani Nishani Vincent, The University of Tennessee at Chattanooga
Discussant: Vernon J. Richardson, University of Arkansas, Fayetteville

Utilizing Blockchain and Smart Contracts to Enable Audit 4.0: An Exploratory Study
Jun Dai, Southwestern University of Finance and Economics
Discussant: Severin Grabski, Michigan State University

Take a Chance on Me! The Impact of Online Tax Community Advice on Individual Taxpayer Decision Making
Stephanie Walton, University of South Florida
Gregory Stone, University of Central Florida
Discussant: Christopher J. Wolfe, Texas A&M University

6:00 pm – 7:30 pm Off-site Reception

AIS/SET SECTION MIDYEAR MEETING – Saturday, January 20, 2018
   
7:00 am – 8:00 am Breakfast

8:00 am – 9:00 am The Current Value of an AIS Ph.D., Part II
Accounting - 1.2 CH
Moderator: Robert E. Pinsker, Florida Atlantic University

Panelists: Severin Grabski, Michigan State University
Uday S. Murthy, University of South Florida
Vernon J. Richardson, University of Arkansas, Fayetteville
Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark
David A. Wood, Brigham Young University

9:15 am – 10:45 am Concurrent Sessions

Session 4.01: Social Media
Accounting - 1.8 CH
Moderator: S. Hamidreza Vakilzadeh, Florida Atlantic University

The Monitoring Role of Social Media: Evidence from Twitter Adoption and Corporate Political Disclosure Transparency
Lijun Lei, The University of North Carolina at Greensboro
Yutao Li, University of Lethbridge
Yan Luo, San Diego State University
Discussant: Neal Michael Snow, Lehigh University

The Effect of Competitive Actions on the Association between Momentum on Social Media and Offline Car Sales after Automobile Recalls
Yen-Yao Wang, Auburn University
Tawei (David) Wang, DePaul University
Roger Calantone, Michigan State University
Discussant: Rob Nehmer, Oakland University

Social Technology: An Integrated Strategy and Risk Management Framework
Margarita M. Lenk, Colorado State University
John Peter Krahel, Loyola University Maryland
Diane J. Janvrin, Iowa State University
Brett Considine, The London School of Economics and Political Science
Discussant: Marianne Bradford, North Carolina State University

Session 4.02: SET - Emerging Technologies
Information Technology - 1.8 CH
Moderator: Feiqi Huang, Rutgers, The State University of New Jersey

Design and Evaluation of an Advanced Continuous Data Level Auditing System: Incorporating Business Rules in Identifying Misstatements
Tiffany Chiu, Rutgers, The State University of New Jersey
Lucas A. Hoogduin, KPMG LLP
Yue Liu, Rutgers, The State University of New Jersey, Newark
Kyunghee Yoon, Clark University
Discussant: Jamie Freiman, Rutgers University 

Blockchains and Bitcoins: A Framework for Teaching Emerging Technologies
Lorraine S. Lee, The University of North Carolina Wilmington
Rich Mautz, The University of Georgia
Kirk Fiedler, University of South Carolina
Discussant: Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark

Data Analytics in Accounting: Teaching Scope and Strategies
Rosemary Kim, Loyla Marymount University
Daniel O’Leary-University of Southern California
Severin Grabski-Michigan State University

Session 4.03: AIS Education Related Research
Specialized Knowledge - 1.8 CH
Moderator: Sonia Gantman, Providence College

Accounting Technology Accreditation Standards. The Role of Accounting Systems Faculty
Gary P. Schneider, California State University, Monterey Bay
Marylou Shockley, California State University, Monterey Bay
Discussant: Diane J. Janvrin, Iowa State University

Beyond the Guest Speaker: An Interactive Professional Learning Experience in an AIS Course
Susan W. Eldridge, University of Nebraska at Omaha
Jennifer Riley, University of Nebraska at Omaha
Roopa Venkatesh, University of Nebraska at Omaha
Discussant: Di Wu, California State University, Bakersfield

Excel Insights of Power-Users and New Hires: Expectations for Entry into the Accounting Profession

Kimberly Swanson Church, University of Missouri–Kansas City
Pamela Jeanne Schmidt, Washburn University
Discussant: Irina Malaescu, University of Central Florida

11:00 am – 12:30 pm Concurrent Sessions

Session 5.01: Internal Controls II
Accounting - 1.8 CH
Moderator: Jamie William Freiman, Rutgers, The State University of New Jersey

The Cost Stickiness of Information Technology Material Weaknesses: An Intertemporal Comparison between IT-Related and Other Material Weaknesses
Patricia Navarro Velez, University of Central Florida
Sean W. G. Robb, University of Central Florida
Steve G. Sutton, University of Central Florida
Martin M. Weisner, The University of Melbourne
Discussant: William Heninger, Brigham Young University

Diffusion of Innovations and Internal Controls
S. Hamidreza Vakilzadeh, Florida Atlantic University
Avishek Bhandari, Florida Atlantic University
Discussant: Amanda Lyn Wilford, IE University

Session 5.02: SET - Blockchain
Auditing - 1.8 CH
Moderator: Zamil S. Alzamil, Rutgers, The State University of New Jersey

Designing and Auditing Cloud-based Accounting Systems with Blockchain and Distributed Ledger Principles
Rob Nehmer, Oakland University
Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark
Discussant: Chi-Chun Chou, California State University, Monterey Bay

Issues in the Development of a Blockchain Shared Ledger System for Financial Accounting
Chi-Chun Chou, California State University, Monterey Bay
Gary P. Schneider, California State University, Monterey Bay
Chang-Wei Li, National Chengchi University
Discussant: Rob Nehmer, Oakland University

Session 5.03: AIS and Firm Performance
Accounting - 1.8 CH
Moderator: Yan Luo, San Diego State University

Using Google Searches of Firm Products to Detect Revenue Management and Predict Firm Performance
Peng-Chia Chiu, The Chinese University of Hong Kong
Xuan Huang, California State University, Long Beach
Yinglei Zhang, The Chinese University of Hong Kong
Siew Hong Teoh, University of California, Irvine
Discussant: Kevin C. Moffitt, Rutgers, The State University of New Jersey, Newark

The Effects of Information Systems Compatibility on Firm Performance Following Mergers and Acquisitions
Uday S. Murthy, University of South Florida
Thomas Joseph Smith, University of South Florida
James D. Whitworth, University of South Florida
Yiyang Zhang, University of South Florida
Discussant: Chris He, Florida Atlantic University

Mapping IT Spending Across Industry Classifications: An Open Source Data Set
Duane Kennedy, University of Waterloo
Theophanis C. Stratopoulos, University of Waterloo
Discussant: Jie Zhou, California State University, Fullerton

12:00 pm – 1:45 pm Lunch with Closing Remarks
Speaker: Robin Pennington, North Carolina State University


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