Previous Annual Meetings

Below is a list of the events the section offered at previous National meetings:

• 2007 Annual Meeting in Chicago (5-8th August, 2007):

  Further details of the events organised by the section at this meeting will be provided here shortly.

• 2006 Annual Meeting in Washington DC (5-9th August, 2006):

  SESSION 1: PANEL SESSION
  Continuous Monitoring/Auditing: Are synergies present in today’s regulatory and economic environment for management and auditors to - stop talking and begin implementing - continuous processes in addressing Sarbanes-Oxley requirements?
  Chair: Don Warren

  SESSION 2: TRADITIONAL PAPER SESSION
  Continuous Auditing
  

  • Continuous Monitoring of Business Process Controls: A Pilot Implementation of a Continuous Auditing System at Siemens - Michael Alles, Gerard Brennan, Alexander Kogan, Miklos Vasarhelyi
    
  • Analytical Procedures in Continuous Auditing: Continuity Equations Models for Analytical Monitoring of Business Processes - Michael Alles, Alexander Kogan, Miklos Vasarhelyi, Jia Wu
    
  • A Framework for Independent Continuous Auditing of Financial Statements - Hui Du, Saeed Roohani

  SESSION 3: PANEL SESSION
  XBRL goes to Washington
  Chair: Glen Gray

  SESSION 4: TRADITIONAL PAPER SESSION
  Decision Making
  

  • An Investigation of Decision Aids in Audit Firms: Current Practice and Opportunities for Future Research - Carlin Dowling, Stewart Leech
    
  • Cost Benefit Analysis of Internal Control over Financial Reporting Consulting Services in Belief Function Framework - Chan Li, Raj Srivastava
    
  • Use of Knowledge Management Systems and the Impact on Declarative Knowledge Acquisition - Holli McCall, Vicky Arnold, Steve Sutton

  SESSION 5: TRADITIONAL PAPER SESSION
  Artificial Intelligence Research
  

  • An Analysis Of The "Going Concern Assumption": Text Mining From Japanese Financial Report - Cindy Yoshiko Shirata, Amanabu Sakagami
    
  • An Application of Machine Learning Fuzzy Expert System in Bankruptcy Prediction - Lin Chin, Chen Hsueh, Qiu Qiong
    
  • An Ontology-Based Dynamic Enterprise Model: A Proposal for Enterprise Planning - Kimberly Swanson, Rod Smith

  SESSION 6: TRADITIONAL PAPER SESSION
  Emerging Technologies and Their Application in Accounting Practice and Education
  

  • Radio Frequency Identification (RFID) and AIS: Overview and Research Issues - Dan O’Leary
    
  • A Design Model for Information Preparers to Construct an Effective XBRL-based Business Information Supply Chain - Chi-Chun Chou, Yung-Ming Lee
    
  • Building Taxonomies and Instance Documents in The Tiny Reporting of Business Language (TRBL) -- An XBRL Teaching Language - Roger Debreceny, Skip White

  CPE SESSIONS

  Journal Editors Talk about Emerging Technology Research
  Sunday, Aug 6, 2006/ 1:00 pm-4:30 pm
  The objective of the workshop is to provide attendees access to information about what journal editors are looking for in the areas of emerging technologies and artificial intelligence research.
  Journal editors and associate editors will discuss what they feel are some of the key research issues.
  Journal editors and associate editors will each have the stage for a portion of the session to discuss research issues that they are interested in and research issues that they would like to see more research on.

  Continuous Assurance: From Concept to Implementation
  Sunday, Aug 6, 2006 (am session)
  Brings attendees up to speed on the concepts and tools of Continuous Auditing and describes the lessons learnt by the presenter from pilot implementations his team, in a collaboration with KPMG, developed with internal auditors at pioneering Fortune 100 companies.

  Presenters are Michael Alles, Alex Kogan, Miklos Vasarhelyi, Don Warren and Lili Sun

  Reengineering Business Reporting: Towards a New Paradigm for Measuring, Managing and Communicating Firm Performance
  Sunday, Aug 6, 2006/ 1.00 pm-4.30 pm
  Building on the work originally done for the EBR consortium of the AICPA, we will debate a set of ideas and visions that can begin the process of reengineering business reporting. Our intention here is to lay out some of the larger forces that will shape any new business reporting model and to describe a general framework to organize the thinking of this nascent movement. It is certainly possible, that down the road everything we say here will be debated and rejected, but that would be a true measure of success and not of failure. What this session is intended to do is to invite the participation of all those who feel that we can and must do better in the way in which we measure, manage and communicate firm performance in the 21st century.

  Presenters - Michael Alles and Miklos Vasarhelyi

  [For further details of this event - see the AAA website here]

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.