Fourteenth Annual Research Workshop on:

Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax

Workshop co-chairs and editors of the collected papers:

Carol E. Brown, Oregon State University, USA, [ Carol.Brown@bus.oregonstate.edu ]

Andy Lymer, University of Birmingham, UK,  [ A.Lymer@bham.ac.uk ]

Sponsored by the Artificial Intelligence / Emerging Technologies Section of the American Accounting Association, Held in conjunction with the Annual Meeting of the American Accounting Association, San Francisco, California, USA, August 6, 2005

Authors retain all copyrights.  Papers are working papers.  Please do not quote or reference without permission of the paper author

Table of Contents and Schedule

Continental Breakfast and Introductions: 7:45-8:15

Session 1: 8:15 - 9:45 am

Using Fisheye Views for Analysis of Financial Information

Richard B. Dull, Clemson University, rdull@clemson.edu

David P. Tegarden, Virginia Tech, dtegarde@vt.edu

1-4

Using ontological methodology in building the accounting knowledge model -- REAP

Chi-Chun Chou, Tamkang University, ccchou@nccu.edu.tw  

5-18

The Semantics of Change as Revealed Through an Examination of Financial Accounting Standards Amendments

Ingrid E. Fisher, Contact Author, The University at Albany-SUNY, i.fisher@albany.edu 

Margaret R. Garnsey, Siena College, Garnsey@siena.edu 

19-26

Bringing Object Persistence to Accounting Information Systems:  Potential Benefits and Costs

Roger Debreceny, University of Hawaii, Roger@Debreceny.com

27-38

Coffee Break: 9:45-10:15

Session 2: 10:15 - 12:00 noon

An Architecture for Strategic Management Support: Integrating Information Technology and Business Modeling

Jeffrey Wong, Oregon State University, wongj@bus.oregonstate.edu 

Roger H.L. Chiang, University of Cincinnati, Roger.Chiang@uc.edu

39-46

Reengineering Business Reporting: Towards a New Paradigm for Measuring, Managing and Communicating Firm Performance

Miklos A. Vasarhelyi, Rutgers Business School, miklosv@andromeda.rutgers.edu 

Michael G. Alles, Rutgers Business School, alles@business.rutgers.edu

47-64

The Private and Institutional Shareholder Use of Financial Reports in Fiji

Rajni Mala, University of the South Pacific,  mala_r@usp.ac.fj

65-69

Internet Financial Reporting: Analysis of Internet Financial Regulations and Guidance

Jo-Anne Ryan, Nipissing University, Canada

Andy Lymer, University of Birmingham UK, A.Lymer@bham.ac.uk

69-78

Lunch 12:00 – 1:00 pm

Session 3: 1:00 - 2:15 pm

Polynomial Full and Naïve Estimated Misclassification Costs Models for Financial Distress
Prediction Using Higher-order Neural Networks

Jean Zhang, George Washington University, jxzhang@gwu.edu

79-86

Restatements Due to Improper Revenue Recognition:  A Neural Networks Perspective

Srinivasan Ragothaman, University of South Dakota, sragotha@usd.edu 

Angeline Lavin, University of South Dakota, alavin@usd.edu 

87-94

An Empirical Analysis on the Prediction of Chinese Financially Distressed Listed Companies

Robert G. Biscontri, University of Manitoba, r_biscontri@umanitoba.ca

Gongmeng Chen, The Hong Kong Polytechnic University, afgmchen@inet.polyu.edu.hk 

Oliver M. Rui, (Contact author), The Chinese University of Hong Kong, oliver@baf.msmail.cuhk.edu.hk

95-110

Coffee Break: 2:15 - 2:45 pm

Session 4 2:45 – 5:00 pm

Assurance Risk Formulas for Planning and Evaluation of Trust Services

Chan Li, The University of Kansas, chanli@ku.edu   (Corresponding author.)

Rajendra P. Srivastava, The University of Kansas, rsrivastava@ku.edu 

111-122

Simulating Continuous Assurance Processes

Miklos A. Vasarhelyi, Rutgers Business School, miklosv@andromeda.rutgers.edu

Ya-Hsiang Kang, Rutgers Business School, yhkang@pegasus.rutgers.edu

Demo

Implementing Continuous Auditing of Business Process Controls

Michael G. Alles, Rutgers Business School, alles@business.rutgers.edu

Alexander Kogan, (corresponding author) Rutgers Business School kogan@andromeda.rutgers.edu

Miklos A. Vasarhelyi, Rutgers Business School, miklosv@andromeda.rutgers.edu    

123-130

Short Break

Scaffolding Tax Professionals Using the Original Tax Code

Roland Hübscher, Bentley College, rhubscher@bentley.edu

Brigitte Mühlmann, Bentley College, bmuehlmann@bentley.edu

Mamiko Ono, Monitor Group, Cambridge, MA, mono@marketspaceglobal.com 

131-136

Open Exchange of Control Patterns: A Pattern-Matching Application of Artificial Intelligence

Kenneth R. Henry,  Florida International University, henryk@fiu.edu 

Ronald M. Lee, International University, R.Lee@fiu.edu

137-140

Research Streams in Continuous Audit

Carol E. Brown, Oregon State University, Carol.Brown@bus.oregonstate.edu

Jeff Wong, Oregon State University, wongj@bus.oregonstate.edu 

140-143