American Accounting Association

2010 Information System Section
Mid-Year Meeting and
AIS New Scholar Information Conference

January 7-9, 2010
Hilton Clearwater Beach | Clearwater Beach, Florida

CPE: Workshop on Automating Internal Controls
Auditing – Advanced – 4.5 CH

Rosemary Amato, CMA, CISA, CPA - IMA Board Member and Director in Deloitte’s Enterprise Risk Services practice.

William Thomas, CISA, CFE, CIA - Managing Director in the Protiviti Tampa office and leads Protiviti’s Southeast Region Internal Audit Practice and the national Healthcare Internal Audit practice.

Jose Torres, CISA, CISSP - Managing Director in the Protiviti Tampa office and leads Protiviti’s Florida CIO Solutions practice.

Welcome and Plenary Session
Specialized Knowledge and Applications – Advanced – 1.5 CH

John Tonnison, Senior Vice President, Information Technology, The Americas at Tech Data Corporation

Concurrent Sessions

Session 1: IS Research (A) Internal Controls, IT Risk and Sarbanes-Oxley
Auditing – Advanced – 1.5 CH
Moderator: Elaine Mauldin, University of Missouri

CEO, CFO & CIO Engagement in Information Technology Management: The Disciplinary Effects of Sarbanes-Oxley Information Technology Material Weaknesses
Adi Masli, University of Arkansas
Vernon J. Richardson, University of Arkansas
Marcia Weidenmier Watson, Mississippi State University
Robert W. Zmud, University of Oklahoma
Discussant: Georgia Smedley, University of Missouri Kansas City

What Can We Learn from Critical Clusters of Internal Control Weaknesses?
Efrim Boritz, University of Waterloo
Louise Hayes, University of Waterloo
Jee-Hae Lim, University of Waterloo
Discussant: Audrey Scarlata, University of Kentucky

Is it All Good? Evidence about IS/IT Risks from SEC Filings
Eileen Z. Taylor, North Carolina State University
Jennifer Blaskovich, University of Nebraska – Omaha
Christopher J. Davis, University of South Florida – St Petersburg
Discussant: Sonia Vilvoskey, Bentley

Session 2: IS Education (A) Using technology in the classroom
Specialized Knowledge and Applications – Advanced – 2 CH
Moderator: Ronny Daigle, Sam Houston State University

Using Graphical Representations of Business Processes in Evaluating Internal Control
A. Faye Borthick, Georgia State University
Gary P. Schneider, Quinnipiac University
Anthony O. Vance, Brigham Young University

North Carolina State University: Implementing PeopleSoft Student Information System
Marianne Bradford, North Carolina State University

Fiduciary Fraud: the Case of Glary & Israel, P.A.
Jeffrey E. Michelman, University of North Florida
Bobby Waldrup, University of North Florida
Robert D. Slater, University of North Florida

Session 3: SET Research (A) Information Retrieval and Reporting
Accounting – Advanced – 2 CH
Moderator: TBA

Improving Information Retrieval from Accounting Documents: A Prototype Digital Thesaurus for Employee Benefits
Ingrid E. Fisher, The University at Albany
Margaret R. Garnsey, Siena College

Beyond the Numbers: Using Style and Content Features of Annual Reports To Enhance Fraud Detection
Sunita Goel, Siena College

Enhancing Electronic Reporting in Business Information Supply Chain: Using XBRL to Establish the Enterprise Reporting Engine
Chi-Chun Chou, Tamkang University
C. Janie Chang San Diego State University
Discussant: TBA

Concurrent Sessions

Session 4: IS Research (B) - IT Investments, Innovation and
Earnings Management
Accounting – Advanced – 1.5 CH
Moderator: Maureen Mascha, Marquette University

Business Value of Partner’s IT Investments: Value Co-creation and Appropriation Between Customers and Suppliers
Vernon Richardson, University of Arkansas
Pankaj Setia, University of Arkansas
Rod Smith, Cal State Long Beach
Discussant: Thomas G Calderon, The University of Akron

Empirical Evidence on the Role of IT Innovation Capability on Value Creation During the Recession of Early 2000s
Chen Changling, University of Waterloo
Jee-Hae Lim, University of Waterloo
Theophanis C. Stratopoulos, University of Waterloo
Discussant: John Morris, Kansas State University

The Effect of Enterprise Systems on Management Forecast Quality and Earnings Management Properties
C. Alberto Dorantes, UTESM – Queretaro
Chan Li, University of Pittsburgh
Gary Peters, University of Arkansas
Vernon J. Richardson, University of Arkansas
Discussant: Gary Schneider, Quinnipiac University

Session 5: IS Research (C) Knowledge and Decision Making
Accounting – Advanced – 2.0 CH
Moderator: Dan Stone, University of Kentucky

The Impact of Tagging Qualitative Financial Information on Investor Decision Making: Implications for XBRL
Vicky Arnold, University of Central Florida and University of Melbourne
Jean C. Bedard, Bentley University and University of New South Wales
Jillian Phillips, University of San Diego
Steve G. Sutton, University of Central Florida and University of Melbourne
Discussant: Bruce Ian Davidson, Florida State University

The Effect of Knowledge Type on Shared IS-Business Knowledge: Antecedents and Consequences
M. Dale Stoel, Miami University
Waleed A. Muhanna, Ohio State University
Discussant: Mary Curtis, University of North Texas

Preventive and Detective Controls: An Experimental Examination of Control Effectiveness and Costs
Margaret H. Christ, University of Georgia
Scott Emett, Brigham Young University
Scott L. Summers, Brigham Young University
David A. Wood, Brigham Young University
Discussant: Kathy Hurtt, Baylor University

Session 6: SET Research (B) Artificial Intelligence
Specialized Knowledge and Applications – Advanced – 1.5 CH
Moderator: TBA

Using Artificial Neural Networks (ANNs) to Investigate the Usefulness of Accounting Information in the Egyptian Settings
Dina F. El-Mahdy, Virginia Commonwealth University

Which Machine-Learning Models Best Predict Online Auction Seller Deception Risk?
David Lary, NASA
Alexey N. Nikitkov, Brock University
Dan N. Stone, University of Kentucky

Absolute and Relative Rarity in Financial Statement Fraud Detection
Johan L. Perols, University of San Diego
Discussant: TBA

General Session: XBRL research and teaching in AIS:
The road ahead or a dead end?
Specialized Knowledge and Applications – Advanced – 1.5 CH
Moderator: Michael Alles, Rutgers University

Panel
Stephanie Farewell, University of Arkansas Little Rock
Jim Hunton, Bentley University
William McCarthy, Michigan State University
Skip White, University of Delaware

Concurrent Sessions

Session 7: IS Research (D) -- Impacts of New Technologies and
Implementations
Specialized Knowledge and Applications – Advanced – 1.5 CH
Moderator: Martha Eining, University of Utah

Impact of Alternative Service Channels on Bank Efficiency
Rajiv Banker, Temple University
Pei-Yu Chen, Temple University
Fang-Chun Liu, Temple University
Chin-Shyh Ou, National Chung Cheng University
Discussant: Juan Manuel Sanchez, University of Arkansas

XBRL Implementation: A Field Investigation
Diane Janvrin, Iowa State
Won Gyun No, Iowa State
Discussant: Skip White, University of Delaware

Session 8: IS Education (B) – Technology in the classroom
Accounting – Advanced – 1.5 CH
Moderator: DeWayne Searcy, Auburn University

Adios! Airways SA: A Case Study on Mapping Financial Statements to the IFRS XBRL Taxonomy
Roger Debreceny, University of Hawai`i at Mānoa
Stephanie Farewell, University of Arkansas at Little Rock

Tagging Adios! Airways SA: A Case Study on Generating Tagged Financial Statements with the IFRS XBRL Taxonomy
Stephanie Farewell, University of Arkansas at Little Rock
Roger Debreceny, University of Hawai‘i at Mānoa

Session 9: Research and Education Forum
Specialized Knowledge and Applications – Advanced – 1.5 CH

An Instructional Case of Information Systems Control
Melissa Walters, University of Tampa

Federal Support for Information Assurance Education: Opportunities for Accounting Information Systems Programs
Jane Fedorowicz, Bentley University
Scott R. Boss, Bentley University

Examining the Effects of Knowledge Structures on Post-Implementation ERP-Business Fit: A Knowledge Based View Perspective
James L. Worrell, University of Alabama Birmingham
Molly M. Wasko, Florida State University

Offshoring and Internal Controls: A Research Agenda
Partha S Mohapatra, Morgan State University
Li Xu

The Impact of Website Design on the Perceived Credibility of Internet Financial Reporting
Christopher D. Allport, University of Alabama Huntsville
John Pendley, University of Alabama in Huntsville

Voluntary Disclosure of IT Investments
Joung W. Kim, Nova Southeastern University
Jee-Hae Lim, University of Waterloo

Concurrent Sessions

Session 10: IS Research (E) - Decision Aids and Decision Making
Specialized Knowledge and Applications – Advanced – 2 CH
Moderator: Bonnie Morris, West Virginia University

Mitigating Escalation of Commitment: An Investigation of the Effects of Priming and Decision Making Setting in Capital Project Continuation Decisions
Ann C. Dzuranin, Northern Illinois University
Discussant: Jurgen Sidgeman, University of Wisconsin Milwaukee

The Effects of Decision-Aid Design on Auditor Performance
in Internal Control Evaluation Tasks
Uday Murthy, University of South Florida
Patrick Wheeler, University of Missouri
Discussant: Siew Chan, Washington State University

Just Reboot and it Will Go Away: A Preliminary Model of Heuristic-Systematic Decision Making When Encountering Software Exceptions
Joshua M. Davis, College of Charleston
Brad Tuttle, University of South Carolina
Discussant: Robin Pennington, North Carolina State

Session 11: SET (C) Panel - The Impact of Technology on Assurance
in the 21st Century
Audit – Advanced – CH 2
Moderator: Graham Gal, University of Massachusetts at Amherst

Panelists:
Glen Gray, California State University Northridge
Rajendra P. Srivastava, The University of Kansas
Michael Alles, Rutgers University Newark
Efrim Boritz, University of Waterloo

Lunch

Remarks by Kevin Stocks, AAA President-Elect
Remarks by Journal Editors
Paul Steinbart, Journal of Information Systems
Jim Hunton, The Accounting Review
Andreas Nicolaou, International Journal of AIS

Presentation of Awards for Best Research Paper, Best Education Paper, and IMA Case Award
Closing remarks by Vern Richardson