American Accounting Association

2009 Information Systems Section Mid–Year Meeting
January 9–10, 2009
and
AIS New Scholars Consortium
January 7–8, 2009

Doubletree Guest Suites | Charleston, SC

FRIDAY, JANUARY 9 – IS SECTION MIDYEAR MEETING

Session A: Information Quality and SOX Compliance
Auditing – Advanced – 1.5 CH

The consequences of poor data quality on decision making: The case of SOX information technology material weaknesses
Chan Li, University of Pittsburgh
Gary Peters and Vernon J. Richardson, University of Arkansas
Marcia Weidenmier Watson, Mississippi State University

Accountants' sensitivity to dimensions of information integrity
Leslie Berger, University of Waterloo
J. Efrim Boritz, University of Waterloo

The impact of ERP systems on internal control as measured by compliance with SOX 404
John J. Morris, Kansas State University

Session B: Education
Specialized Knowledge and Applications – Advanced – 1.5 CH

Preparing graphical representations of business processes and making inferences from them
Faye Borthick and Anthony Vance, Georgia State University
Gary Schneider, Quinnipiac University
***Best Paper Nominee***

Auditing operational compliance: The case of employee long distance piracy
Marcia Watson, Mississippi State University
Kevin Dow; Kent State University
***Best Paper Nominee***

AIS educators' choice of systems diagramming techniques: A framework and analysis
Marianne Bradford, North Carolina State University
Eileen Taylor, North Carolina State University

Session C: Research Forum, IS and SET Sponsored
Specialized Knowledge and Applications – Advanced – 1.5 CH

The selection, adoption and replacement of the Webtrust seal: Theoretical explanations
Emilio Boulianne, Concordia University
Charles H. Cho, Concordia University

Continuous auditing, external auditors’ reliance, and manager choice
Naman K. Desai, University of Central Florida
Gregory J. Gerard, Florida State University
Arindam Tripathy, University at Albany, State University of New York

A validated knowledge based system to enhance novice–level knowledge acquisition and performance
Paul M. Goldwater, University of Central Florida
Kimberly A. Zahller, Arizona State University

Double learning or double blinding––An investigation of vendor private information acquisition and consumer learning
Nan Hu, Singapore Management University
Ling Liu , University of Wisconsin Eau Claire
Vallabh Sambamurthy, Mighigan State University
Bin Chen, Singapore Management University

The effect of encryption and an assurance seal in mitigating vendor and product risk on Internet purchase intent
Maureen Francis Mascha, Marquette University
Cathleen L. Miller, Wayne State University
Diane Janvrin, Iowa State University

Using vector–based diagnostics to quantify the change in accounting data
Mark J. Nigrini, The College of New Jersey
and William Karstens, Saint Michael’s College

The impact of XBRL on the financial reporting value chain
Maciej Piechocki, International Accounting Standards Committee Foundation, UK, Freiberg University of Technology, Germany
Roger Debreceny, University of Hawai`i at Mānoa

The effects of domain knowledge on judgments of relevant internal control weaknesses, subsequent audit judgment, and the potential for audit failure
Daniel D. Selby, Florida State University

Luncheon, Announcements
– Elaine Mauldin, IS Section President, University of Missouri

ISACA on Developments in IT Governance and Assurance
Speaker: Gary Bannister, Manager of ValIT Initiatives, ISACA.

Session D: Compliance Issues
Specialized Knowledge and Applications – Advanced – 1.5 CH

Information technology investments and SOX compliance assurance
Adi Masli, University of Arkansas
Gary F. Peters, University of Arkansas
Vernon J. Richardson, University of Arkansas
Juan Manuel Sanchez, University of Arkansas
***Best Paper Nominee***

The role of enterprise risk management and organizational strategic flexibility in easing new regulatory compliance
Vicky Arnold, University of Central Florida
Tanya Bedford, University of Central Florida
Joseph Canada, University of Central Florida
Steve G. Sutton, University of Central Florida

Session E: XBRL, SET Sponsored
Specialized Knowledge and Applications – Advanced – 1.5 CH

Nonprofessional investors’ perceptions of the efficiency and effectiveness of XBRL–enabled financial statement analysis and of firms providing XBRL–formatted information
Robert Pinsker, Old Dominion University
Patrick Wheeler, University of Missouri–Columbia

Computer–assisted tools for auditing XBRL documents
Efrim Boritz, University of Waterloo
Won Gyun No, Iowa State University

Applying XBRL in an accounting information system designed using the REA approach: An instructional case
Jacob Peng, University of Michigan – Flint
C. Janie Chang, San Diego State University

Session F: Effects of IFRS on Information Systems,
Accounting – Advanced – 1.0 CH
Fred Barros, Senior Manager, KPMG IT Advisory Services, Charlotte Office

Session G: Developing Expertise
Specialized Knowledge and Applications – Advanced – 1.5 CH

Designing fraud risk assessment decision aids to promote the acquisition of expertise
Britton McKay, Georgia Southern University
Carolyn Strand Norman, Virginia Commonwealth University
Jacob M. Rose, Southern Illinois University
***Best Paper Nominee***

The effects of decision aid structural restrictiveness on decision–making outcomes
Poh–Sun Seow, University of Melbourne

Session H: Continuous Auditing, Information Assurance, and IT Governance, SET Sponsored
Auditing – Advanced – 1.5 CH

Audit automation for implementing continuous auditing: Principles and problems
Michael G. Alles, Rutgers University
Alexander Kogan, Rutgers University
Miklos A. Vasarhelyi, Rutgers University

Agent modeling of information assurance
Robert Nehmer, Oakland University

IT governance and process maturity
Roger Debreceny, University of Hawai‘i at Mānoa
Glen L. Gray, California State University at Northridge

Session I: IT and Management
Business Management & Organization – Advanced – 1.5 CH

Impact of top management team on firm performance in small and medium sized enterprises
Sandra J. Cereola, Winthrop University
Benson Wier, Virginia Commonwealth University
Carolyn Strand Norman, Virginia Commonwealth University

Determinants and consequences of CIO compensation
Vernon J. Richardson, University of Arkansas
V. Sambamurthy, University of Arkansas
Juan Manual Sanchez, University of Arkansas
Rodney Smith, California State University Long Beach

Session J: Financial Statement Fraud, Information Quality, and Accounting Language, SET Sponsored
Auditing – Advanced – 1.5 CH

A Meta–learning approach to predicting financial statement fraud
Thomas E. McKee, Medical University of South Carolina, Norwegian School of Economics and Business Administration

Are online reviews just noise? The truth, the whole truth, or only the partial truth?
Nan Hu, Singapore Management University
Ling Liu, University of Wisconsin Eau Claire
Vallabh Sambamurthy, Michigan State University
Bin Chen, Singapore Management University

A comparison of language in the codification of the FASB and its predecessors pronouncements
Margaret R. Garnsey, Siena College

Session K: Planning for AAA Commons
Specialized Knowledge and Applications – Advanced – 1.5 CH
Moderator: Marilyn Prosch, IS Section AAA Commons Editorial Board member and Chair IS Committee on AAA Commons, Arizona State University

Session L: Management Issues in Information Technology
Business Management and Organization – Advanced – 1.5 CH

The determinants and consequences of information technology excellence
Adi Masli, University of Arkansas
Vernon J. Richardson, University of Arkansas
J. Manuel Sanchez, University of Arkansas
Rodney E. Smith, California State University Long Beach

IT alignment, IT architecture and firm performance
Adi Masli, University of Arkansas
Vernon J. Richardson, University of Arkansas
J. Manuel Sanchez, University of Arkansas

The joint impact of XBRL, semantic Web and Web services upon financial information provision and consumption
Li Qin, Fairleigh Dickinson University

Session M:Interactive accounting: the technical possibilities Workshop, SET Sponsored
Specialized Knowledge and Applications – Advanced – 1.5 CH

Michael G. Alles, Rutgers University
and Alexander Kogan, Rutgers University
Graham Gal, University of Massachusetts at Amherst
William E. McCarthy, Michigan State University

Luncheon, Awards – Elaine Mauldin, IS Section President, University of Missouri

Green IT and the Bottom Line
Speaker: Matt Bishop, Principal, KPMG IT Advisory Services, Dallas Office

Session N: Management Issues in Information Technology
Business Management & Organization – Advanced – 1.5 CH

The role of politics and institutional isomorphism in the recommendation to outsource in the post–SOX environment
Jennifer Blaskovich, University of Nebraska–Omaha
Natalia Mintchik, University of Missouri–St. Louis

Uncertainty and the decision to manage earnings
Theophanis C. Stratopoulos, University of Waterloo

Session O: Panel Planning for the Future Directions of the IS Section
Business Management & Organization – Advanced – 1.5 CH
Moderator: Elaine Mauldin, University of Missouri

Nancy Bagranoff, Old Dominion University
Martha Eining, University of Utah
Vernon Richardson, University of Arkansas
Steve Sutton, University of Central Florida