Dear SET member –

    We started 2010 with the IS/SET Mid-Year Meeting in Clearwater Beach Florida and it was an outstanding event. Special thanks to Graham Gal for putting together a great program for our section. The 2011 IS/SET Mid-Year Meeting will be held January 5-8 in Atlanta, Georgia. Make sure to submit your papers by September 15th 2010.
    Our next big event is the Annual Meeting in San Francisco. The SET Section has a great program at the Annual Meeting with four paper sessions and three panels! Thanks again to Graham Gal for putting this together. In addition we have two CPE sessions. On Friday July 30, we will have our first Annual SET Transformative Technologies Workshop. Julie Smith David, the workshop coordinator, has put together an amazing program with presentations by industry leaders on topics such as software as service, distributed transaction processing, automated process discovery, and emerging models for accounting processing. This is an event you simply can’t miss. On Saturday July 31, we have our nineteenth Annual SET Research Workshop. The goal of our research workshop is to provide an interactive forum for researchers interested in the application of strategic and emerging technologies in accounting, auditing, and tax. There are twenty papers on the program this year! Thanks to Amelia Baldwin, Carol Brown, and Greg Gerard for putting together this year’s workshop.
    Finally, I would like to thank you for the opportunity to serve as President of the SET section this past year. It was an honor and privilege to work with so many wonderful and dedicated Section members. I could not have done it without you. With Greg Gerard being the incoming President, I know that the Section will be in good hands. I wish him and his team good luck.

See you in San Francisco!

Guido Geerts
President SET section 2009/2010
University of Delaware

The American Accounting Association (AAA) Annual Meeting

AAA Annual Meeting, July 31-August 4, 2010
(http://aaahq.org/AM2010/Call2010.cfm)

The theme for the 2010 meeting is "Global Thought Leadership." The meeting will celebrate and explore global thought leadership in accounting. More and more countries are moving to adopt one global set of financial reporting standards, the largest accounting firms and corporations are multinational, accreditation crosses international borders, and many of our colleges and universities are partnering with schools from other countries. The meeting will be held in San Francisco, California. The meeting will feature:

Research Papers
Panel Session Proposals
Effective Learning Strategies Session Proposals
Emerging/Innovative Research Projects
CPE Session Proposals
Conference on Teaching and Learning in Accounting (CTLA) Proposals
Reviewer/Moderator/Discussant Volunteers
________________________________________________________________________________

SET Annual Research Workshop

 

8:00 AM to 9:45 AM     Research Papers: Session 1

(1) Flex or Break? Causes and Consequences of Extensions in XBRL Disclosures to the SEC
          Roger Debreceny (University of Hawai`i at Mānoa), Stephanie Farewell
          (University of Arkansas at Little Rock), Maciej Piechocki (International
          Accounting Standards Committee Foundation), Carsten Felden (Technische
          Universität Bergakademie, Freiberg), André Gräning (Technical University,
          Dresden), and Alessandro d’Eri (International Accounting Standards Board)
(2) Simultaneous Adoption of IFRS and XBRL: The Case of Israel
          Ariel Markelevich (Suffolk University), Lewis Shaw (Suffolk University), and
          Hagit Weihs (Brandeis University)
(3) Limited Business Knowledge Investors’ Reaction To Non-Independent Assurance Provided On Xbrl-Generated Nonfinancial Disclosures
          Reginald Wilson (Jackson State University)
(4) XBRL: A Silver Bullet for Forensic Accounting
          Jay Shinde (Eastern Illinois University) and Uday Shinde (Southern Illinois
          University)
(5) Fraud prevention software and its impact on decision making
          Esperanza Huerta (University of Texas at El Paso), TerryAnn Glandon University
          of Texas at El Paso), and Yanira Petrides (Instituto Tecnológico Autónomo de
          México)
 
9:45 AM to 10:15 AM     Coffee Break
 
10:15 AM to 12:00 PM     Research Papers: Session 2

(6) The Roots of Fairness in Accounting
          Phyllis L. Mo (Lingnan University) and Kinsun Tam (University at Albany, State
          University of New York)
(7) Auditing for Honesty: How True are Annual Reports - A Linguistic Analysis
          Sunita Goel (Siena College)
(8) Cluster Analysis for Anomaly Detection in Accounting Data
          Sutapat Thiprungsri (Rutgers University)
(9) Using Belief Functions in Software Agents to Test the Strength of Application Controls: A Conceptual Framework
          Robert Nehmer (Oakland University) and Rajendra P. Srivastava (University of
          Kansas)
(10) An OCL Framework for Representing Internal Controls in an REA Framework
          Graham Gal (University of Massachusetts Amherst), Guido Geerts (University of
          Delaware), and William E. McCarthy (Michigan State University)
 
12:00 PM to 1:00 PM     Lunch     (on your own)
 
1:00 PM to 2:15 PM     Research Papers: Session 3

(11) The Knowledge Organisation and the Role of Accounting Events
          Robert G. Biscontri (University of Manitoba)
(12) Accounting Information Inconsistencies and their Effects on Insolvency Prediction Models
          Ricardo Lopes Cardoso (Getulio Vargas Foundation, Rio de Janeiro, RJ, Brazil),
          Alexandre Mendes (The University of Newcastle, Callaghan, NSW, Australia),
          Poueri do Carmo Mário (Federal University of Minas Gerais, Belo Horizonte, MG,
          Brazil), Antonio Lopo Martinez (FUCAPE Business School, Vitória, ES, Brazil),
          and Felipe Ramos Ferreira (Getulio Vargas Foundation, Rio de Janeiro, RJ, Brazil)
(13) Remote Audit: A Review of Audit-Enhancing Information and Communication Technology Literature
          Ryan A. Teeter (Rutgers University) and Miklos A. Vasarhelyi (Rutgers
          University)
 
2:15 PM to 2:45 PM     Coffee Break
 
2:45 PM to 3:45 PM     Research Papers: Session 4

(14) Feeding the Information Value Chain: Deriving Analytical Ratios from XBRL filings to the SEC
          Roger Debreceny (University of Hawai`i at Mānoa), Alessandro d’Eri
          (International Accounting Standards Board), Carsten Felden (Technische
          Universität Bergakademie, Freiberg),  Stephanie Farewell (University of Arkansas
          at Little Rock), and Maciej Piechocki (International Accounting Standards
          Committee Foundation)
(15) XBRL Taxonomy Extensions and their Effects on Investor Decisions
          Cassy D. Henderson (University of Texas at El Paso), TerryAnn Glandon
          (University of Texas at El Paso), and Esperanza Huerta (University of Texas at El
          Paso)
(16) XBRL has Arrived: But are U.S. Students Ready?
          Uday Shinde (Southern Illinois University) and Jay Shinde (Eastern Illinois
          University)
 
3:45 PM to 4:30 PM     Research Papers: Session 5

(17) Future Factory Academic Accounting Research Publications: An Exploratory Study of Evidence from Patented Inventions
          Brigitte W. Muehlmann (Suffolk University) and Priscilla A. Burnaby (Bentley
          University)
(18) Real-time Pricing Strategy for Wireless Networks
          Qi Liu (Rutgers University) and Miklos A. Vasarhelyi (Rutgers University)
(19) Incentives and Socialization Effects on Knowledge Sharing: An Experimental Investigation of Business Students
          Aisha G. Meeks (Jackson State University)
(20 Artificial Neural Networks (ANNs) and Value Relevance Research: A Road Ahead
          Dina F. El-Mahdy (Virginia Commonwealth University) and Meha Kohli (Virginia
          Commonwealth University)
_______________________________________________________________________________

SET Workshop on Transformative Accounting Technologies

On Friday, July 30, at this year's annual meeting of the American Accounting Association, the SET section will present a new workshop on Transformative Accounting Technologies.  This workshop will challenge participants to reflect on current accounting practices and consider the radical improvements that might be made.  There are many tough questions facing our profession, and the following are just a small portion of those that will be included in this workshop:

*Can accounting processes be designed to be simultaneously more efficient and have better controls?  Can they provide a wider range of data?  How?
*If an organization adopts a software application residing on the Internet ("software as a service"), are security and controls going to be stronger or weaker than if the application is hosted on premise?
*SOX requires firms to document their processes, but what happens if the models are wrong?  What are the tools that could compare the designed processes with what's actually happening?  Wouldn't it be better to start with "reality" and then work to improve it?
*Firms have invested millions of dollars in Enterprise Resource Planning systems to help with managerial/cost reporting - but are they getting value from these systems?  Do they really provide the information that management needs?  What other systems are available that would provide more information and support data-driven decisions?
*If there are changes on the horizon, how can we prepare our students - and how might our research be able to evaluate the possibilities?

To help answer these questions - and spark even more, this workshop will feature industry leaders who are working on next-generation technologies that have the potential to radically change accounting processes from those within organizations through auditing and financial reporting.  For example,

*Brian Sommer, founder of TechVentive, will provide an industry overview of the enterprise systems market, including the challenges the traditional players are facing, and the exciting innovations that are appearing.
*Keith Swenson, Chief Architect and VP of Development for Fujitsu America, will be challenging the audience to consider the implications of misunderstanding an organization's processes.  Costs can include inefficiencies, quality failures, and even SOX failures.  In response, Fujitsu is a pioneer in the "automated process discovery" space - developing a tool that can mine a firm's transactions to develop process models of what is actually happening.
*Karen Watts is the CEO of Corefino.  Her firm helps organizations outsource their accounting transaction processing - and distributes the work across a diverse group of accounting professionals, helping to make organizations more efficient and nimble.  How would this business model effect corporate accounting teams?  What are the control benefits of using a firm like Corefino?
*Mark Nittler is the VP of Solution Strategy at Workday, an emerging enterprise system vendor that has developed their applications to be offered as a service - and they have incorporated the Resource-Event-Agent model into their applications.  As a result, their system enables organizations to create applications to create new processes, and when implemented firms can produce information on a huge range of financial and non-financial performance metrics.

Each speaker will provide an overview of the challenges facing accounting, the solution their firms have developed, and the possibilities that come from them. This is a great opportunity to learn a LOT about innovative technologies and to really ponder the future of accounting practices. We hope you will join us for this exciting experience!

To learn more about the workshop, click here: http://commons.aaahq.org/hives/96cc3da06b

To register, click here: http://aaahq.org/AM2010/registration.cfm (and be sure to register for CPE #1)

The AAA Southwest Region Meeting for 2011 is scheduled for March 10-12, 2011 at the Hyatt Regency in Houston, Texas.  The AAA Southwest Region meets in conjunction with the FBD (http://www.fbds.org/). Call for papers for AAA regional meetings is shown in the Events and Call for Papers Section below.

XBRL and IFRS continue to be at the forefront of the international news. Together they are expected to have a synergistic effect on accounting and financial reporting worldwide. A few examples of recent research are shown in the publications section below.

Research & Publications:

Do Early and Voluntary Filers of Financial Information in XBRL Format Signal Superior Corporate Governance and Operating Performance? by Ronald F. Premuroso and Som Bhattacharya (November 10, 2009). Available at SSRN: http://ssrn.com/abstract=911263.

Abstract: XBRL (eXtensible Business Reporting Language), a close relative of the more generic XML (eXtensible Markup Language), is an Internet-based technology that is rapidly emerging as an international standard for financial reporting. On March 16, 2005, the SEC issued Final Rule 33-8529 encouraging registrants to voluntarily file tagged financial statement information on the EDGAR reporting System using XBRL format. In this paper, we examine whether early and voluntary filers of financial information in XBRL format demonstrate superior corporate governance and operating performance relative to their non-adopting peers. We investigate performance, market, and structure-related firm variables. Our results suggest that corporate governance is significantly and positively associated with a firm's decision to be an early and voluntary filer of financial information in XBRL format. At the same time, firm performance factors including liquidity and firm size are also associated with the early and voluntary XBRL filing decision. Our findings should be particularly interesting for the SEC, as it considers the corporate governance and firm-performance related motivations behind certain registrants' early and voluntary response to its call for XBRL-based filings.
_____

An Analysis of the Israeli XBRL Adoption Experience by A.J. Markelevich, Lewis Shaw, and Hagit Weihs (June 30, 2010). Available at SSRN: http://ssrn.com/abstract=1632562.

Abstract: eXtensible Business Reporting Language (XBRL) is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It is a tool to bridge potential language barriers and unify financial reporting. This has appeal to foreign investors among others, who can rely on information in XBRL-tagged financial reports to make investment decisions without having to translate financial statements from local language. In 2008, Israel required most public companies to adopt International Financial Reporting Standards (IFRS) for financial reporting and all public companies to use XBRL-tagged reporting format, as part of an aggressive effort to make its capital markets more transparent and attractive for foreign investors.

In this paper we study all Israeli public companies and analyze their XBRL-tagged financial statements that are available on MAGNA, the Israel Securities Authority’s electronic system. We describe the unique process by which the XBRL-based data was collected and reported. In addition we examine these companies’ original full body Hebrew-based financial statements. We document deficiencies in the XBRL-tagged filings, and inconsistencies between them and the Hebrew-based annual reports. Further, we conduct numerous interviews with professionals in the American and Israeli financial communities to gain additional insight on the conversion. This unique analysis allows us to better understand the benefits and challenges of the adoption of XBRL, particularly when coupled with the adoption of IFRS.

Great Ideas for Teaching Accounting Website:

Great Ideas for Teaching Accounting -- South-Western College Publishing has created the Great Ideas for Teaching accounting site (http://www.swlearning.com/accounting/car/gita.html) to allow accounting professors the opportunity to share their teaching techniques. The teaching tips contributed by various accounting professors are categorized into a table of contents similar to that of an introductory accounting textbook. There is a separate section for teaching tips on management accounting. The site also provides tips on classroom management, communication skills and team work development. Visitors can use a form at the site to submit their own teaching ideas.

JETA submissions should be sent to Editor Dan O'Leary (USC). The purpose of JETA is to encourage, support and disseminate the production of a stream of high-quality research focused on emerging technologies and artificial intelligence applied or applicable to a wide set of accounting related problems. More about JETA, including submission information is available on the SET website (http://aaahq.org/set/publications/jeta/callsForPapers.html). 

CALL FOR PAPERS:

CALL FOR PAPERS: Symposium on Information Integrity and Information Systems Assurance, October 2011

The Center for Information Integrity and Information Systems Assurance at the University of Waterloo (UWCISA) is pleased to announce its 7th biennial symposium to be held in Toronto, Canada.

Papers are invited from academe and practice. Although papers on the theme of the symposium will be given preference, papers on other relevant IS/IT topics will be considered. All research methods are welcome. Instructional case submission and papers addressing education issues related to information integrity and information systems assurance are also welcome for presentation consideration. Accepted papers will be published in the International Journal of Accounting Information Systems (IJAIS) together with discussants’ comments subject to editorial review and approval.

Information about previous Symposia and the Center may be obtained from the UWCISA website: http://watarts.uwaterloo.ca/ACCT/uwcisa.

Submission deadline is June 1, 2011.
Submitted papers should be at an advanced stage of completion. Papers will be subject to blind peer review by academics and practitioners. Authors must adhere to the editorial style of IJAIS. Please send an electronic copy of the paper and a submission fee of $50.00 (US$ or Cdn$) payable to the University of Waterloo to:

Professor J. Efrim Boritz, Director
The Center for Information Integrity and Information Systems Assurance
School of Accounting and Finance, University of Waterloo
Waterloo, Ontario Canada N2L 3G1
Tel: (519) 888-4567 ext. 35774     Fax: (519) 888-7562
Email: jeboritz@uwaterloo.ca

Notice of acceptance will be sent out by July 15, 2011. Papers accepted subject to revision must be revised by August 30, 2011.
__________________________________________________________________________

CALL FOR PAPERS: Advances in Accounting Behavioral Research

Advances in Accounting Behavioral Research (AABR) publishes
articles encompassing all areas of accounting that incorporate theory from
and contribute new knowledge and understanding to the fields of applied
psychology, sociology, management science, and economics. The journal
is devoted to original empirical investigations and reviews that synthesize a
specific body of literature; however, theoretical analyses, and
methodological contributions are welcome. AABR is receptive to replication
studies, provided they investigate important issues and are concisely
written. The journal especially welcomes manuscripts that integrate
accounting issues with organizational behavior, human judgment/decision
making, and cognitive psychology.

Manuscripts will be blind-reviewed by two reviewers and reviewed by
an associate editor. AABR accepts electronic submissions and all
manuscripts should be forwarded to the Editor. The manuscript will then be
forwarded to an associate editor and reviewers via e-mail. Please
incorporate all text, tables, and figures into a Word document before
submitting. Also, include a separate Word document with any experimental
materials or survey instruments. Please send the electronic documents to
the editor at the following e-mail address: Vicky.Arnold@bus.ucf.edu.
__________________________________________________________________________

CALL FOR PAPERS: Allied Academies

The Allied Academies will hold its Fall 2010 international meeting in Las Vegas, Nevada. Presentation dates will be Wednesday October 13 through Friday October 15, 2010.  Conference Submissions and registration materials are due by September 14.  Base registration, on or before September 14, is $300, late registration after that date will be $350.  The Allied Academies will hold joint meetings of all its member academies:

Academy of Accounting and Financial Studies (AAFS)
 Academy of Banking Studies (ABS)
Academy for Economics and Economic Education (AEEE)
Academy of Educational Leadership (AEL)
Academy of Entrepreneurship (AE)
Academy of Information and Management Sciences (AIMS)
Academy of Organizational Culture, Communications Conflict (AOCCC)
Academy of Marketing Studies (AMS)
Academy of Strategic Management (ASM)
Academy of Legal, Ethical and Regulatory Issues (ALERI)
Academy for Studies in International Business (ASIB)
International Academy for Case Studies (IACS)
Academy of Health Care Management (AHCM)
Academy for Studies in Business (ASB)

All submissions are handled electronically, through the Allied Academies website. Please note that participants may choose their presentation times when they register. Further, participants who cannot attend physically may choose to participate via the Internet Division. This will enable you to participate at your leisure during the two-week period surrounding the conference.

All papers accepted for presentation at the Conference will be published in the appropriate Proceedings. All of the articles submitted for journal and award consideration are eligible for the Accelerated Review Process, which is a double blind peer review conducted by members of the appropriate journal Editorial Board. There is a 25% acceptance rate for these manuscripts, and approved papers will appear in the appropriate journal within a year of submission. In addition, the top 25% of the papers submitted for the conference will be recognized with a distinguished research award.

_______________________________________________________________________________

Southwest AAA Meeting Call for Papers:

The AAA Southwest Region Meeting for 2011 is scheduled for March 10-12, 2011 at the Hyatt Regency in Houston, Texas.   Completed papers in any topical area of accounting, both research and practitioner-oriented, will be considered, as well as topics for panel sessions, and CPE sessions topics, and teaching strategies forum proposals.  A best paper award for the conference and in teaching will be presented, and a special panel session will be offered around the theme of the conference - "Enron: 10 Years Later."

Completed submissions should be received in electronic form through the AAA Southwest Submission and Peer Review System (SPRS) no later than October 1, 2010. In addition, volunteers for discussants, moderators and paper reviewers are all needed. Please consider volunteering and supporting our AAA Southwest Region community.

For additional information about the submission process, and to find out how to become a volunteer, please go to the Call for Submissions.

Educaton, research, and other links are available on the SET website. Please send any suggestions for new links you think will be of interest to other section members to the Newsletter Editor or to the section's Webmanager.

Please send me items of interest for the next newsletter, including: 
- Recent books or journal articles related to SET- whether you have published them or you have seen other peoples' work that you think would be of interest to section members.
- Conferences and calls for papers related to SET - make sure all regional or local events you may be involved with get good billing this way. This could include non-AAA events too (if directly relevant to section members' interests)
- Have you been to an interesting meeting recently? Why not write a few paragraphs for us describing who presented what so we can all benefit in some way from events we couldn't attend? 
- Personal accomplishments e.g. promotions or awards (don't be shy now!) Have you changed jobs recently? Let people know where you are now via the newsletter perhaps! 
- New research projects started or updates on current ones you may be working on. PhD students - tell us what you are doing and what you are finding out - there may be people out there who can help you in all kinds of ways you hadn't thought about - ask!
- Other items related to SET e.g. comments or questions you'd like answers to or help with. Maybe someone out there has an answer that can help you with an issue you are facing? Ask! 
Best regards, 

L. Murphy Smith, Newsletter Editor 
Professor of Accounting
Texas A&M University
Lmsmith@tamu.edu