Mid Year Meeting

The mid-year meeting is normally held jointly with another AAA section (the IS section for 2009).

The Co-chairs need to coordinate their activities with the other section. A call for papers will therefore be issued in early Fall.

2009 Mid Year Meeting Co-ordinators

Mid Year Meeting Details

CALL FOR PAPERS: 2009 AAA SET Section Mid-Year Conference

Dates: January 9-12, 2009
Location: Charleston, South Carolina

The Strategic and Emerging Technologies Section of the AAA will hold its 2009 Mid-Year Conference, in conjunction with the Information Systems (IS) Section, in Charleston, South Carolina, January 9-10, 2009. The meeting includes plenary speaker, panel discussions, research and education paper sessions and forum paper sessions. The "New Scholars Consortium" sponsored by the IS section will precede the meeting.

For updates on the conference, please check this page perodically or the AAA-IS section website at the section Web site at aaahq.org/infosys/index.html.

We invite submissions related to all aspects of strategic and emerging technologies. We especially encourage submissions on (1) research in artificial intelligence and emerging technologies; (2) linkages of technology and systems with financial accounting, managerial accounting, taxation, international accounting and public interest issues; (3) the technology revolution in accounting and its implications for the future of accounting practice, research and education and (4) accounting information systems education. Design science research is especially encouraged.

Instructions for Submission

Due Date: September 15, 2008

Authors should submit research papers, education papers, education cases and education panel topics to the conference electronically to both Guido Geerts at the University of Delaware (geerts@aisvillage.com) and Robert Biscontri at the University of Manitoba (r_biscontri@umanitoba.ca). All documents should be submitted in Microsoft® Word format (.doc files). Place all tables, figures and appendices in the same document as the text of the paper. Authors should direct inquiries regarding submission to Robert Biscontri at the University of Manitoba (r_biscontri@umanitoba.ca). Notification of acceptance to the conference will be by November 1, 2008. By November 30, 2008, authors of accepted conference papers must provide a final electronic copy of their manuscript. Papers may be submitted jointly to the conference and the SET section journal, The Journal of Emerging Technologies in Accounting (JETA). Please clearly indicate joint submission to JETA and the meeting.

Instructions for Submissions for the Information Systems Section

A separate Call for Papers will be at the IS Section Web site. If you are interested in submitting a paper for an IS section concurrent session, please find instructions for these submissions at: aaahq.org/infosys/conferences/conferences.htm.

Dates: January 9-12, 2008
Location: Redondo Beach, California

2008 Mid-Year Meeting co-orindators: Ingrid Fisher (SUNY) and Allan Graham (Rhode Island)

The 2008 Mid-year meeting will again be held in conjunction with the IS section.

Access the full Call For Papers here (Word document).

The following sessions were arranged for this meeting:

1. Progress in Corporate Implementation of XBRL---Moderator: Allan Graham, University of Rhode Island [session E scheduled on Friday Jan. 13th from 1:45-3:30]
   • 'Auditing an XBRL Instance Document: The Case of United Technologies Corporation' by Efrim Boritz and Won Gyun No (both of University of Waterloo) - Discussant: Clinton White Jr., The University of Delaware.
   • 'Determinants of Voluntary XBRL Adoption in the United States' by Eileen Z. Taylor (North Carolina State University) - Discussant: Roger Debreceny-The University of Hawaii

2. Communication through Information Systems-Moderator: Ingrid E. Fisher, The University at Albany-SUNY [session J scheduled on Saturday Jan. 14th from 8:00-9:45 am]
   • 'Knowledge Sharing among Accounting Academics in an Electronic Network of Practice by ileen Z. Taylor (North Carolina State University) and Uday S. Murthy (University of South Florida) - Discussant: Robert A. Nehmer, Oakland University
   • 'Accounting Systems as First Order Axiomatic Models: Consequences for Information Theory' by Robert A. Nehmer (Oakland University) - Discussant: Rick Dull, Clemson University
   • 'Is Blog Value Relevant? Insights from Cheap Talk' by Nan Hu (Singapore Management University), Ling Liu (University of Texas at Dallas) and Arindam Tripathy (The University at Albany-SUNY) - Discussant: Allan Graham, University of Rhode Island

Dates: January 3-6 2007
Location: Savannah, Georgia

Report on event:

The AI-ET Section sponsored two concurrent sessions at the 6th Annual Midyear Joint Meeting of the Information Systems and AI-ET Sections held in Savannah, Georgia from January 3rd through the 6th of 2007.

The first session, held on Friday afternoon, Perspectives on Continuous Auditing, offered three papers:

• 'Continuous Auditing: Fifteen Years of Putting Theory into Practice' and 'Designing a Data-Oriented Continuous Auditing System for Analytical Monitoring of Business Processes Using Continuity Equations' were both presented by Aleksander Kogan of Rutgers University.
• 'Assurance Partners' Perspectives on Continuous Auditing: A Pre-SOX Baseline', was presented by DeWayne Searcy of Auburn University.

In the second concurrent session on Saturday morning, entitled Financial Analysis Using Induction Algorithms and Computational Linguistics, two papers were presented:

• The first paper, 'Agglomerative Cluster Versus Classification Tree Induction Algorithms for Predicting Financial Statement Fraud', was presented by Thomas McKee of East Tennessee State University.
• Ingrid Fisher, of The University at Albany-SUNY, presented the session's second paper: 'Change in Accounting Language: A Preliminary Examination of Accounting Pronouncements'.

Both sessions were well attended and generated lively discussion.

Greg Gerard and Ingrid Fisher, co-coordinators for the research manuscripts, would like to thank all the reviewers and discussants for the generous contributions of their time and insights.

• Call for Papers (pdf document)

Do please feel free to contact us with any queries or questions you have about anything you find on these pages - the section's webmanager, Rob Nehmer, can be contacted on nehmer@oakland.edu.