American Accounting AssociationInformation Systems Section Midyear Meeting and AIS New Scholar ConsortiumJanuary 5 - January 8, 2011Atlanta, Georgia | |||
Meeting Information | |||
Program Information | |||
Wednesday, January 5, 2011 | |||
| 6:30 PM - 8:00 PM | New Scholars Consortium Reception | ||
Open to New Scholars Consortium students and faculty, and IS Executive Committee | |||
Thursday, January 6, 2011 | |||
| 7:30 AM - 7:00 PM | Information Systems Section Registration | ||
| 10:00 AM - 4:45 PM | New Scholars Consortium | ||
New Scholars Consortium schedule | |||
| 1:00 PM - 5:30 PM | CPE: Workshop on Information Technology Governance and Assurance (WITGA) | ||
WITGA schedule | |||
| 5:30 PM - 6:15 PM | AIS PhD Information Session | ||
| 6:00 PM - 8:00 PM | Reception | ||
Friday, January 7, 2011 | |||
| 7:00 AM - 5:00 PM | Information Systems Section Registration | ||
| 7:15 AM - 8:15 AM | Breakfast | ||
| 8:30 AM - 10:00 AM | Welcome and Plenary Session | ||
| Personal Development-Basic-1.5 CH | |||
Gregory Waymire, AAA President-Elect | |||
| 10:00 AM - 10:30 AM | Break | ||
| 10:30 AM - 12:00 PM | Concurrent Session | ||
| IS Research: Audit and Control I | |||
| Auditing-Basic-1.5 CH | |||
| Moderator: Ryan Baxter, Bentley University | |||
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An Examination of Factors Associated with Board of Director Risk Awareness
Dale Stoel, Miami University Brian Ballou, Miami (Ohio) Dan L Heitger, Miami University | |||
| Discussant: Eileen Taylor, North Carolina State University | |||
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Enabling Audit Process Quality Through Audit Support System Design
Carlin Dowling, University of Melbourne Stewart A Leech, University of Melbourne | |||
| Discussant: Maia Farkas, University of South Florida | |||
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Exercising Management Control Through the Use of Decision Technology: A Case Study from New Product Development Angela Liew, University of Auckland | |||
| Discussant: William Dilla, Iowa State University | |||
| SET Research: XBRL, Digital Standard Setting, and Continuous Auditing | |||
| Specialized Knowledge and Applications-Basic-1.5 CH | |||
| Moderator: Bachman Fulmer, Florida State University | |||
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Feeding the Information Value Chain: Deriving Analytical Ratios from XBRL filings to the SEC
Roger S Debreceny, University of Hawaii-Manoa Carsten Felden, Technische Universität Bergakademie D'Eri Alessandro, International Accounting Standards Board Stephanie Farewell, University of Arkansas at Little Rock Maciej Piechocki, International Accounting Standards Committee Foundation | |||
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Digital Standard Setting: The Inevitable Paradigm
JP Krahel, Rutgers University Miklos A Vasarhelyi, Rutgers University | |||
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Collaborative Design Research: Lessons from Continuous Auditing
Michael G Alles, Rutgers, The State University of New Jersey Alexander Kogan, Rutgers University Miklos A Vasarhelyi, Rutgers University | |||
| 12:00 PM - 1:30 PM | Lunch with Guest Speaker | ||
| Auditing-Basic-1.5 CH | |||
Matt Johnson, KPMG IT Advisory Managing Director | |||
| 1:30 PM - 3:00 PM | Concurrent Session | ||
| IS Research: IT Investments, Incentives, and Productivity | |||
| Economics-Basic-1.5 CH | |||
| Moderator: Robin Pennington, North Carolina State University | |||
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Relations Between CEO Equity Incentives, Information Technology Investments, and Firm Value
Rodney E Smith, Cal State University, Long Beach Adi Masli, University of Arkansas-Fayetteville Vernon Reichardson, University of Arkansas Juan M Sanchez, University of Arkansas | |||
| Discussant: William Henninger, Brigham Young University | |||
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Antecedents and Consequents of CIO Equity incentives: How Firms may Align the Digital and Business Strategy Vernon J Richardson, University of Arkansas Juan M Sanchez, University of Arkansas Pankaj Setia, University of Arkansas Rodney E Smith, Cal State University, Long Beach | |||
| Discussant: Cynthia Frownfelter-Lohrke, Samford University | |||
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The Impact of Organizational Slack and Lag Time on Economic Productivity: The Case of ERP Systems
John J Morris, Kansas State University Kevin E. Dow, University of Alaska Anchorage | |||
| Discussant: Patrick Wheeler, University of Missouri | |||
| IS Research: Technology and Organizations | |||
| Business Management and Organization-Basic-1.5 CH | |||
| Moderator: Kenneth Henry, Florida International University | |||
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Examining the Impact of Business Intelligence Systems on Business Process Performance in the Public Sector Steve G Sutton, University of Central Florida Mohamed Z Elbashir, University of Queensland Philip A Collier, University of Melbourne Vicky Arnold, University of Central Florida | |||
| Discussant: Tanya Benford, University of Central Florida | |||
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ENTERPRISE RISK MANAGEMENT: RE-CONCEPTUALIZING THE ROLE OF RISK AND TRUST ON INFORMATION SHARING IN TRANSNATIONAL ALLIANCES Vicky Arnold, University of Central Florida Tanya L Benford, University of Central Florida Clark J Hampton, University of Waterloo Steve G Sutton, University of Central Florida | |||
| Discussant: R. Cockrell, University of North Texas | |||
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To Enforce or To Influence? Understanding the Effects of Organizational, Workgroup, and Personal-Self Sanctions on Preventing Information Security Policy Violations in the Workplace Ken H Guo, Western New England College Yuan Yufei, McMaster University | |||
| Discussant: Lorraine Lee, University of North Carolina-Wilmington | |||
| IS Education: Fraud, Security, and Controls | |||
| Auditing-Basic-1.5 CH | |||
| Moderator: DeWayne Searcy, Auburn University | |||
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Dr. Phil and Montel Help Students "Get Real" With the Fraud Triangle
Ronald J Daigle, Sam Houston State University David C Hayes, James Madison University Philip Morris, Sam Houston State University | |||
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Breach of Data at TJX - an Instructional Case used to Study COSO and COBIT with a focus on Computer Controls, Data Security and Privacy Legislation Sandra J Cereola, James Madison University | |||
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Filling Cavities: A Real-World Fraud Applied to Multiple Learning Objectives in the Systems Course
David R Fordham, James Madison University | |||
| 3:00 PM - 3:30 PM | Break | ||
| 3:30 PM - 5:00 PM | Panel: CIOs and CFOs | ||
| Business Management and Organization-Basic-1.5 CH | |||
Chief Information Officers' and Chief Financial Officers' Similarities, Differences and Relationships: What can the Ultimate Heads of Information Systems and Management Accounting Learn from Each Other? Session Chair: Rick Payne The panel aims to facilitate discussion and the sharing of research between the IS and MAS sections. To do this, it focuses on the relationship between the CFO and the CIO, and how the IT and finance functions operate within organizations more broadly. It will consider some of the similarities between the roles and functions, as well as key differences. Panelists: *John Kahn, CFO TeamStaff, Inc. *Michal Matejka, Arizona State University *Honorio J. Padron III, Global Practice Leader GBS & IT Executive Advisory, The Hackett Group Inc. *Vern J. Richardson, University of Arkansas *Paul Steinbart, Arizona State University | |||
| 6:00 PM - 8:00 PM | Reception | ||
Saturday, January 8, 2011 | |||
| 7:00 AM - 1:30 PM | Information Systems Section Registration | ||
| 7:15 AM - 8:15 AM | Breakfast | ||
| 8:30 AM - 10:00 AM | Concurrent Session | ||
| Interactive Short Paper Session | |||
| Specialized Knowledge and Applications-Basic-1.5 CH | |||
| Moderator: Ed O'Donnell, Southern Illinois University | |||
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Analyzing Accounts Payable and Cash Disbursements with IDEA
Dana Christine Newman, IDEA Data Analysis Software | |||
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New Tools for Auditors: Classification Techniques for Fraudulent and Non-Fraudulent Financial Reports Based on Linguistic Indicators of Deception Kevin C. Moffitt, The University of Arizona Mary B. Burns, The University of Arizona William L Felix Jr, University of Arizona Judee K. Burgoon, The University of Arizona | |||
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Privacy by Design: A Case Study of Nokia Research Center's Mobile Millennium Traffic Pilot
Marilyn Prosch, Arizona State University Ann Cavoukian, Information Privacy Commissioner of Ontario Julie S David, Arizona State University-Tempe | |||
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Determinants and Consequences of IT Architecture Maturity
Juan M Sanchez, University of Arkansas Adi Masli, University of Arkansas-Fayetteville Vernon J Richardson, University of Arkansas Viswanath Venkatesh, University of Arkansas | |||
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Accounting and Finance Related Country Level Characteristics and Firm Performance:
Evidence from the ICT Industry Theophanis C. Stratopoulos, University of Waterloo Tim D Bauer, University of Waterloo | |||
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RECIPROCITY BETWEEN CIO POWER AND IT LEADERSHIP
Theophanis C. Stratopoulos, University of Waterloo Jee-Hae Lim, University of Waterloo | |||
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NARRATIVES VERSUS DIAGRAMS:
THE IMPACT OF ALTERNATIVE BUSINESS PROCESS REPRESENTATIONS ON AUDITOR RISK AND CONTROL ASSESSMENTS J. Efrim Boritz, University of Waterloo A Faye Borthick, Georgia State University Adam Presslee, University of Waterloo | |||
| IS Education: Auditing, Business Processes, and XBRL | |||
| Specialized Knowledge and Applications-Basic-1.5 CH | |||
| Moderator: Tina Loraas, Auburn University | |||
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Auditing a PCard Program
Kevin Dow, University of Alaska, Anchorage Marcia Watson, Mississippi State University Vincent J Shea, St. John's University | |||
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Developing Expertise in Representing Business Processes and Making Inferences About Them
A Faye Borthick, Georgia State University Gary P Schneider, Quinnipiac University | |||
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Introducing XBRL Using XMLSpy & MapForce: A Teaching Case Study
Rick Elam, University of Mississippi Mitchell R. Wenger, University of Mississippi Kelly L. Williams, University of Mississippi | |||
| 10:00 AM - 10:30 AM | Break | ||
| 10:30 AM - 12:00 PM | Concurrent Session | ||
| IS Research: Audit and Control II | |||
| Auditing-Basic-1.5 CH | |||
| Moderator: Denis Ursov, Brock University | |||
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Improving System Development Project Success: How Internal Auditors Add Value Through Process Involvement and Measurement Glen L Gray, California State University, Northridge Anna Gold, Erasmus University Christopher G Jones, Cal State University-Northridge David W. Miller, Cal State University-Northridge | |||
| Discussant: Gregory Jonas, Case Western Reserve University | |||
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The Remote Internal Audit
Ryan Teeter, Rutgers, The State University of New Jersey Michael G Alles, Rutgers, The State University of New Jersey Miklos A Vasarhelyi, Rutgers University | |||
| Discussant: James Worrell, The University of Alabama at Birmingham | |||
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An Empirical Investigation of the Relationships between Firm IT Capabilities, Section 404 Internal Control Assessment, Audit Fees and Audit Delays Yunhao Chen, Florida International University Antoinette L Lynch, Florida International University Weidong Xia, Florida International University | |||
| Discussant: Andrea Kelton, Wake Forest University | |||
| IS Research: XBRL and IS Success Factors | |||
| Specialized Knowledge and Applications-Basic-1.5 CH | |||
| Moderator: Martha Eining, University of Utah | |||
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The Effect of XBRL Disclosures on Information Environment in the Market
Jee-Hae Lim, University of Waterloo Joung W Kim, Nova Southeastern University Won Gyun No, Iowa State University | |||
| Discussant: Robert Pinsker, Florida Atlantic University | |||
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Determinants of the deficiency of XBRL mandatory fillings
Saeed J Roohani, Bryant University Xiaochuan Zheng, Bryant University | |||
| Discussant: Jurgen Sidgman, University of Wisconsin-Milwaukee | |||
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Procrastination and its Effects on Information System Success
Tina M Loraas, Auburn University | |||
| Discussant: Audrey Scarlata, East Carolina University | |||
| SET Research: Process Mining, Belief Functions, and Visualization | |||
| Specialized Knowledge and Applications-Basic-1.5 CH | |||
| Moderator: Kenneth Henry, Florida International University | |||
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PROCESS MINING OF EVENT LOGS IN INTERNAL AUDITING: OPPORTUNITIES AND CHALLENGES
Michael G Alles, Rutgers, The State University of New Jersey Miklos A Vasarhelyi, Rutgers University Mieke Jans, Hasselt University | |||
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Using Belief Functions in Software Agents to Test the Strength of Application Controls: A Conceptual Framework Rob Nehmer, Oakland University Rajendra P Srivastava, University of Kansas | |||
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Supporting the Aggregation and Disaggregation of Enterprise Data: An Ontology-Driven Information Visualization Approach Richard B Dull, Clemson University David P Tegarden, Virginia Tech University Lydia Schleifer, Clemson University | |||
| 12:00 PM - 1:30 PM | Lunch | ||