Information Systems Section Midyear Meeting

Thursday, January 5, 2012
7:00 am–8:00 am	Breakfast
8:00 am–5:15 pm	New Scholars Consortium Specialized Knowledge and Applications Consortium Program Schedule
8:00 am–5:30 pm	Executive Committee Meeting
1:00 pm–5:00 pm	Fraud Examination Using Data Analysis and Querying Techniques in Microsoft Access Auditing-4.0 CH Session Description
5:30 pm–7:00 pm	Reception, Consortium and Workshop Participants
Friday, January 6, 2012
7:15 am–8:15 am	Breakfast
8:30 am–10:00 am	Plenary Session: Welcome, Panel on State of the IS Research Specialized Knowledge and Applications-1.5 CH Welcoming Remarks: Karen Pincus, AAA President-Elect Panelists: TBA
10:00 am–10:30 am	Break
10:30 am–12:00 pm	Concurrent Session Session 1.1: Managing and Control Issues Auditing-1.5 CH Will Programmers Circumvent Internal Control by Disclosing Proprietary Information through Electronic Networks of Practice? James E. Hunton, Bentley College Antoinette L Smith, Florida International University Ryan J Baxter, Bentley University Scott R Boss, Bentley University The Impact of Information Technology Material Weaknesses on Corporate Governance: Evidence from Executive and Director Turnover, and IT Governance Changes Jacob Zachary Haislip, Univeristy of Arkansas Adi Masli, University of Kansas Juan M Sanchez, University of Arkansas Vernon J Richardson, University of Arkansas Discussant: Gregory Jonas, Case Western Reserve University To Compensate or Control? Motivating Employees in a Multidimensional Task David A. Wood, Brigham Young University Margaret H Christ, University of Georgia Scott Emett, Brigham Young University William B Tayler, Emory University Discussant: Ann Dzuranin, Northern Illinois University Session 1.2: SET - XBRL Specialized Knowledge and Applications-1.5 CH Moderator: Rina Limor, University of South Florida What Did We Learn from the SEC's Voluntary XBRL Filing Program? J. Efrim Boritz, University of Waterloo Lev Timoshenko, University of Waterloo Firm-Specific Characteristics of the SEC's XBRL Voluntary Filing Program Participants J. Efrim Boritz, University of Waterloo Lev Timoshenko, University of Waterloo The Future of XBRL: A Conceptual Framework Rob Nehmer, Oakland University
12:00 pm–1:30 pm	Lunch Speakers: Dr. Ann Cavoukian, Information Privacy Commissioner, Ontario, CA Doron Rotman, KPMG
1:30 pm–3:00 pm	Concurrent Session Session 2.1: XBRL Accounting-1.5 CH Who Extends the Extensible? The Extent and Determinants of XBRL Taxonomy Extension in Electronic Financial Reporting Practices in China Yaochao Rao, Shanghai University of Finance and Economics Jing Hou, Shanghai University of Finance and Economics Ken H Guo, Western New England College An Investigation of XBRL Adopters, Potential Adopters, and Non-Adopters Using an Institutional Theory and Top Management Leadership Approach: Why All Technology Adoption Scenarios are Not Alike Robert E Pinsker, Florida Atlantic University Carsten Felden, Technische Universität Bergakademie A Financial Statement Reporting Ontology for XBRL Mitchell R. Wenger, University of Mississippi Manoj Thomas, Virginia Commonwealth University Jeffry S. Babb, West Texas A&M Univesity Discussant: Robert Pinsker, Florida Atlantic University Session 2.2: ERP Accounting-1.5 CH Barriers and Benefits toward a Centralized End-to-End Identity and Access Management Infrastructure where an ERP System is Present Marianne Bradford, North Carolina State University Julie Earp, North Carolina State University A Study of How Underperforming Firms Follow Industry Leaders when Adopting ERP Systems: An Institutional Theory Perspective John J Morris, Kansas State University Joseph C Ugrin, Kansas State University Richard L. Ott, Kansas State University The Impact of Enterprise Resource Planning (ERP) Systems on the Audit Report Lag Andreas I Nicolaou, Bowling Green State University Kim Jongkyum, Rutgers Business School Miklos A Vasarhelyi, Rutgers University Discussant: John Morris, Kansas State University
3:00 pm–3:30 pm	Break
3:30 pm–5:00 pm	Panel: SOC It To Me! Farewell SAS 70, Hello SOC2 and SOC3 Auditing-1.5 CH Speakers: Kim L. Jones CISM, CISSP, CRISC, MSIA Information Risk Manager, General Dynamics C4 Systems Greg Dawson, Ph.D., Arizona State University, (former Partner, PwC and former consulting director, Gartner) TBD - Big 4
5:30 pm–7:00 pm	Reception: All Things are Magic
Saturday, January 7, 2012
7:15 am–8:15 am	Breakfast
8:30 am–10:00 am	Concurrent Session Session 3.1: Research Forum Specialized Knowledge and Applications-1.5 CH The Timing of Audit Technology Training: The Choice of Two Evils - Busy Season Pressure or Knowledge Decay Elizabeth A Payne, University of Louisville Mary B. Curtis, North Texas Escalation of Commitment and Capital Project Continuation Decisions: An Examination of the Decision-Making Process of Computer-Mediated and Face-to-Face Teams Ann C Dzuranin, Northern Illinois University A Forensic Accountant's Second Life®: Toward Automated Interviewing for Forensic Accounting Investigations Matthew D Pickard, University of Arizona Mary B. Burns, The University of Arizona Kevin C. Moffitt, Rutgers University The Performance of Global Information and Communication Technology Companies Tim Bauer, University of Illinois at Urbana-Champaign Bruce Dehning, Chapman University Theophanis C. Stratopoulos, University of Waterloo Behavioral Research on Continuous Auditing using SAP Business Objects Access Control: A Proposal Amy Jo Igou, Southern Illinois Chuck Litecky, Southern Illinois University Does the Form of Communications Channel Affect Willingness to Report Financial Misconduct? TerryAnn Glandon, University of Texas-El Paso Esperanza Huerta, University of Texas-El Paso Yanira Petrides, Inst Tecnologico Autonomo Sid Glandon, University of Texas - El Paso Session 3.2: SET - Innovations in Process and Information Assurance Specialized Knowledge and Applications-1.5 CH Moderator: Hussein Issa, Rutgers, The State University of New Jersey Process Mining Of Event Logs In Internal Auditing: A Case Study Michael G Alles, Rutgers, The State University of New Jersey Mieke Jans, Hasselt University Miklos A Vasarhelyi, Rutgers University Identifying Effective and Efficient Sets of Internal Controls in a Highly Automated Procure-to-pay Process A. Faye Borthick, Georgia State University Investor Perceptions of Alternative Methods of Providing Assurance on Financial Reporting in XBRL Roger S Debreceny, University of Hawaii-Manoa Stephanie Farewell, University of Arkansas at Little Rock Hans Verkruijsse, Tilburg University
10:00 am–10:30 am	Break
10:30 am–12:00 pm	Concurrent Session Session 4.1: External Users of Information Accounting-1.5 CH The Effects of Information Disaggregation and Financial Statement Interactivity on Judgments and Decisions of Nonprofessional Investors Andrea Seaton Kelton, Wake Forest University Uday Murthy, University of South Florida Discussant: Jennifer Blaskovich, University of Nebraska - Omaha Exploring the Critical Success Factors in the Innovation Process of a National Standard for Mandatory Business Reporting Hannu Ojala, Aalto University School of Economics Esko Penttinen, Aalto University School of Economics Tuija Virtanen, Aalto University School of Economics The Impact of Decision Time Horizon and Task Interruption on Non-Professional Investor Risk Preferences Asli Basoglu, University of Delaware James H Long, Auburn University Session 4.2: Collaboration and Alliances Accounting-1.5 CH Integrated Information Systems, Risk Sharing and Alliance Risk Margaret H Christ, University of Georgia Andreas I Nicolaou, Bowling Green State University Discussant: Ronald Cameron Cockrell, University of North Texas Information Systems for Collaborating versus Transacting: Impact on Plant Performance in the Presence of Demand Volatility Vernon J Richardson, University of Arkansas Terence Saldanha, University of Michigan Nigel P. Melville, University of Michigan Ronald Ramirez, University of Colorado Denver Discussant: Theophanis C. Stratopoulos, University of Waterloo Reciprocity between Senior IT Executives and IT Cable Firms: A Source of Sustainable Competitive Advantage Theophanis C. Stratopoulos, University of Waterloo Jee-Hae Lim, University of Waterloo Tony Wirjanto, University of Waterloo Discussant: Jacqueline Reck, University of South Florida
12:00 pm–1:30 pm	Lunch: Journal Editors
1:30 pm–3:00 pm	Concurrent Session Session 5.1: Audit and Continuous Monitoring Auditing-1.5 CH External Auditors' Reliance on Internal Auditors' ERP System Control Work: Examining the Interactive Effect of Reporting Relationship and Prior Involvement in the System Implementation James E. Hunton, Bentley College Joy M. Gray, Bentley University Continuous Monitoring: Are Non-Adopters with Future Adoption Plans More Enlightened than Non-Adopters with No Adoption Plans? George C Gonzalez, University of Pittsburgh Pratyush Nidhi Sharma, University of Pittsburgh Dennis Galletta, University of Pittsburgh The Relationship between Information Technology Innovation and Material Weaknesses in Internal Control Jacqueline L. Reck, University of South Florida Uday Murthy, University of South Florida Session 5.2: AIS in the Classroom Specialized Knowledge and Applications-1.5 CH Understanding Complex Data Through Interactive Data Visualization Diane Janvrin, Iowa State University William N Dilla, Iowa State University Robyn L Raschke, University of Nevada-Las Vegas Investigating Transaction Data: Using Queries to Answer Business Questions Margaret R Garnsey, Siena College Andrea Hotaling, Siena College A Proposal for an IT Governance, Control, and Assurance Course David L. Henderson, University of Mary Washington L. M. Walters, University of Tampa Amr Kotb, Middlesex University

2012 Information Systems Section
Midyear Meeting and
AIS New Scholar Consortium

Preliminary Program

2012 Information Systems Section Midyear Meeting and AIS New Scholar Consortium

Preliminary Program

2012 Information Systems Section
Midyear Meeting and
AIS New Scholar Consortium