-
-
We gratefully acknowledge KPMG and the KPMG Foundation for their generous support of the 2016 Joint Mid-Year Meeting of the AIS and SET Sections and AIS New Scholars Consortium.
Preliminary Agenda
| NEW SCHOLARS CONSORTIUM – Wednesday, January 20, 2016 | |
| 6:00 pm - 8:00 pm | Reception (for New Scholars Consortium participants only) |
| NEW SCHOLARS CONSORTIUM – Thursday, January 21, 2016 | |
| 7:00 am – 8:00 am | Breakfast (for New Scholars Consortium participants only) |
| 8:00 am – 8:45 am | Welcome and Opening Remarks Accounting - 8.0 CH What Constitutes Being a True Scholar? Juan Manuel Sanchez, Program Chair, Texas Tech University Tina Loraas, AIS Section President, Auburn University |
| 8:45 am – 10:00 am | The Story of Two True Scholars: |
| 10:15 am – 11:45 am | (Earning) Tenure Is a Function of Being Relentlessly Curious Juan Manuel Sanchez, Texas State University Stephanie Farewell, University of Arkansas at Little Rock Chris Wolfe, Texas A&M University |
| 12:30 pm – 1:30 pm | Lunch: Citations, Impact Factors, and Understanding Journal Rankings (for New Scholars Consortium participants only) Mary Curtis, Editor for the Journal of Information Systems, University of North Texas |
| 1:30 pm – 3:00 pm | What Constitutes Exemplar Scholarship? (Why Do Papers Get Rejected and Others Get Published?) Developing Exemplar Behavioral Research. Rick Hatfield, Editor for Behavioral Research in Accounting, The University of Alabama Developing Exemplar Archival Research. Vernon Richardson, Former Editor of the Journal of Information Systems and the Accounting Review, University of Arkansas |
| 3:00 pm – 3:30 pm | Break |
| 3:30 pm – 5:30 pm | Researching for Impact-Academic Research Addressing Emerging Professional Issues Around Analytics Human Element of Analytics Muthu Raj, Manager (Advisory Services), E&Y LLP Audit Methodology Issues, Ongoing Research, and Requests for Proposals. Christine Earley, Professor and Academic Fellow, Providence College and KPMG LLP |
| 5:30 pm – 7:00 pm | Reception |
| IS SECTION MIDYEAR MEETING – Friday, January 22, 2016 | |
| 7:00 am – 8:00 am | Continental Breakfast |
| 8:30 am – 10:00 am | Concurrent Sessions Session 1.01: Analytics Mindset Accounting - 1.5 CH Muthu Raj, Manager (Advisory Services), E&Y LLP Session 1.02: SET Section: Audit Data and Data Standards Accounting - 1.5 CH Moderator: Rob Nehmer, Oakland University Big Data as Audit Evidence: Utilizing Weather Indicators. Kyunghee Yoon, Rutgers, The State University of New Jersey, Newark Alexander Kogan, Rutgers, The State University of New Jersey, Newark Discussant: Michael Alles, Rutgers, The State University of New Jersey A Tale of Two Standards: A Pan-American Study on XBRL Data Standards for U.S. and Brazilian Local Governments. Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark Stephen Kozlowski, Rutgers, The State University of New Jersey, Newark Hussein Issa , Rutgers, The State University of New Jersey, Newark Discussant: Rob Nehmer, Oakland University The Medium is the Message: The Affective Role of Technology in Auditing Michael G. Alles, Rutgers, The State University of New Jersey, Newark Glen L. Gray, California State University, Northridge Discussant: Robyn Raschke, University of Nevada, Las Vegas Session 1.03: Education Cases Accounting- 1.5 CH Moderator: Bradley Lang, University of Central Florida Building Skills in Data Analytics: Bridging the Gap between Spreadsheet Modeling and Database Querying. A. Faye Borthick, Georgia State University Gary P. Schneider, Quinnipiac University Therese R. Viscelli, Auburn University Discussant: Jennifer Riley, University of Nebraska at Omaha Casey’s Collections: A Business Continuity and Disaster Recovery Case. Kimberly Swanson Church, University of Missouri–Kansas City Pamela Jeanne Schmidt, Washburn University Georgia Ann Smedley, University of Missouri–Kansas City Discussant: Stephanie Farewell, University of Arkansas at Little Rock Developing Spreadsheet Expertise through Guided Modeling Experience. A. Faye Borthick, Georgia State University Discussant: Kristine M. Brands, Regis University |
| 10:00 am – 10:30 am | Break |
| 10:30 am – 12:00 pm | Concurrent Sessions Session 2.01: External Auditor Judgment and Decision Making Accounting - 1.5 CH Moderator: William Heninger, Brigham Young University Social Categorization, the Frequency of Instructional Messages, and Auditors’ Knowledge-Sharing Behavior. Xu Cheng, University of South Florida Discussant: Tina Loraas, AIS Section President, Auburn University The Effect of Graphical Presentation of Information on Auditors’ Weighting of Diagnostic Nonfinancial Data in Analytical Procedures. Yibo James Zhang, University of South Florida Patrick Wheeler, University of South Florida Discussant: Georgia Ann Smedley, University of Missouri–Kansas City The Effect of the Method of Auditor/Client Interaction on How Supervisors’ Views and Clients’ Views Influence Subordinates’ Judgments. Mohamed Gomaa, Hofstra University Deb Sledgianowski, Hofstra University Christine Tan, Fordham University Discussant: Andrea Seaton Kelton, Wake Forest University Session 2.02: Exploratory Studies Accounting - 1.5 CH Moderator: Fengchun Tang, Virginia Commonwealth University An Exploratory Investigation of the Value of the Data-Related Skills Enumerated in AACSB Standard A7. Jennifer Kreiser, Iowa State University Diane J. Janvrin, Iowa State University Christine A. Denison, Iowa State University James N. Cannon, Iowa State University Discussant: Uday S. Murthy, University of South Florida An Exploratory Study on IT Consumerization among Accounting Professionals. Lixuan Zhang, Weber State University Discussant: Nishani E. Vincent, The University of Tennessee at Chattanooga Comparing the Attitudes and Activities of Internal Auditors in Australia, Canada, and the United States Regarding Green IT. Won Gyun No, Rutgers, The State University of New Jersey Glen L. Gray, California State University, Northridge Kyunghee Yoon, Rutgers, The State University of New Jersey Discussant: Amy Igou, University of Northern Iowa Session 2.03: The Value of IT and Web Assurance Accounting - 1.5 CH Moderator: Charles R. Boster, Salisbury University The Impact of Client Information Technology Capability on Audit Pricing: Examining Client Risk, Complexity, and Size. R. Drew Sellers, Kent State University Benjamin Hoffman, Kent State University Justyna Skomra, Kent State University Discussant: Bradley Lawson, Oklahoma State University The Influences of CEO IT Expertise and Board-Level Technology Committees on Disclosure Timeliness. Jacob Zachary Haislip, University of North Texas Khondkar E. Karim, University of Massachusetts Lowell Karen Lin, University of Massachusetts Lowell Robert E. Pinsker, Florida Atlantic University Discussant: Jee-Hae Lim, University of Waterloo The Role of Web Assurance Seals in Nonprofit Giving. Joseph Garrett Canada, Rutgers, The State University of New Jersey, Camden Erica Harris, Rutgers, The State University of New Jersey, Camden Discussant: Neal Michael Snow, Lehigh University |
| 12:00 pm – 1:30 pm | Lunch Specialized Knowledge - 1.0 CH Speaker: Chuck Hooper, BIalytics, Tableau Zen Master |
| 1:30 pm – 3:00 pm | Concurrent Sessions Session 3.01: Panel: Data Visualization in Practice Accounting - 1.5 CH Moderator: Robyn Rashke, University of Nevada, Las Vegas Panelists: Michael Barnett, CEO mL3 Global Global Solutions Nathan Guidry, KPMG, Director Advisory-Internal Audit/Risk Consulting, Houston Session 3.02: Design Science and Field Studies Accounting - 1.5 CH Moderator: Amanuel Fekade Tadesse, University of New Orleans An REA Ontology Based Model for Representing Big Data, Analytics, and Information Integrity Issues. Uday S. Murthy, University of South Florida Discussant: Kevin C. Moffitt, Rutgers, The State University of New Jersey, Newark What Don’t We Know? Developing an Instrument to Identify Information Systems Knowledge within a Firm. Jesse Shumaker, Information Technology Specialist Kerry Ward, University of Nebraska at Omaha Stacie Petter, Baylor University Jennifer Blaskovich Riley, University of Nebraska at Omaha Discussant: Rob Nehmer, Oakland University Auditing the Financial Close Process: An Investigation of Current Procedures and Implications for Research. Diane J. Janvrin, Iowa State University Maureen Francis Mascha, Purdue University Calumet Melvin Arnaldo Lamboy Ruiz, Iowa State University Discussant: Matt Pickard, University of New Mexico |
| 3:00 pm – 3:30 pm | Break |
| 3:30 pm – 5:00 pm | Concurrent Sessions Session 4.01: Data Visualization in Teaching Accounting - 1.5 CH Moderators: Rick Newmark, University of Northern Colorado Chuck Hooper, BIalytics, Tableau Zen Master Panelists: A. Faye Borthick, Georgia State University David Chan, St. John's University Diane Janvrin, Iowa State University Richard Newmark, University of Northern Colorado Robyn Raschke, University of Nevada, Las Vegas Saeed Roohani, Bryant University Session 4.02: SET Section: System Design Accounting- 1.5 CH Moderator: Amy Igou, University of Northern Iowa The Influence of IT Governance Structures on Information Security Effectiveness: Perceptions of Audit Professionals. Paul J. Steinbart, Arizona State University Graham Gal, University of Massachusetts Amherst Robyn L. Raschke, University of Nevada, Las Vegas William N. Dilla, Iowa State University Discussant: Lucian Zelazny, University of Dayton UML and Multiplicities under a Microscope. Walter R. Boot, Florida State University Cheryl L. Dunn, Grand Valley State University Bachman P. Fulmer, California State University, Fullerton Gregory J. Gerard, Florida State University Severin Grabski, Michigan State University Discussant: Amy Igou, University of Northern Iowa Session 4.03: The Impact of XBRL Accounting - 1.5 CH Moderator: Irina Malaescu, University of Central Florida An Examination of Potential Benefits of XBRL Reporting: Does XBRL Affect Firms’ Long-Term Stock Liquidity? Rodney E. Smith, California State University, Long Beach Jee-Hae Lim, University of Waterloo Vernon J. Richardson, University of Arkansas Discussant: Jian Cao, Florida Atlantic University The Economic Impact of the XBRL Mandate: Evidence from Market Reactions. Jie Zhou, National University of Singapore Gary Chen, University of Illinois at Chicago Discussant: Nicola Dalla Via, RSM Erasmus University The Impact of Service Provider Switches on XBRL Quality. Jee-Hae Lim, University of Waterloo Tawei (David) Wang, University of Hawaii at Manoa Discussant: Mary Burns, Montana State University |
| 5:15 pm – 10:00 pm | Reception/Off-site Activity |
| IS SECTION MIDYEAR MEETING – Saturday, January 23, 2016 | |
| 7:00 am – 8:00 am | Breakfast |
| 8:15 am – 12:00 pm | Concurrent Sessions Session 5.02: SET Section: Audit Analytics |
| 10:00 pm – 10:30 am | Break |
| 10:30 am – 12:00 pm | Concurrent Sessions Session 6.01: AIS Potpourri Accounting - 1.5 CH Moderator: Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark A Survey on Firms’ Implementation of COSO’s 2013 Internal Control— Integrated Framework. Bradley Lawson, Oklahoma State University Leah Elena Muriel, Oklahoma State University Paula Renee Sanders, Oklahoma State University Discussant: Robert E. Pinsker, Florida Atlantic University AIS Security Cost-Benefit Tradeoff Decisions: Hacking-Risk Ethical Dilemmas in a Cost-Cutting Environment. Partha Sarathi Mohapatra, Texas Tech University Gary Martin Fleischman, Texas Tech University Discussant: Scott Boss, Bentley University Evolving Software Development Methodologies: The Search for Accounting Clarity. Amy Igou, University of Northern Iowa James Nelson, Southern Illinois University Carbondale Kay M. Nelson, Southern Illinois University Carbondale Discussant: Kevin Kobelsky, University of Michigan–Dearborn Session 6.02: IT Material Weaknesses and IT Risk Management Accounting - 1.5 CH Moderator: Peter Kipp, University of South Florida Board and Management Level Factors Affecting IT Risk Management in Organizations. Nishani E. Vincent, The University of Tennessee at Chattanooga Julia L. Higgs, Florida Atlantic University Robert E. Pinsker, Florida Atlantic University Discussant: Genevieve Scalan, Texas A&M University–Kingsville IT Does Matter: The Folly of Ignoring IT Material Weaknesses. Gene Kim, IT Revolution Press Vernon J. Richardson, University of Arkansas Marcia Weidenmier Watson, Mississippi State University Discussant: Lijun Lei, Virginia Polytechnic Institute and State University The Impact of IT versus Non-IT Material Weaknesses on Chief Financial Officer (CFO) Turnover. Kazeem Olalekan Akinyele, University of Central Florida Discussant: Juergen Sidgman, University of Wisconsin–Oshkosh Session 6.03: XBRL and Auditing Accounting - 1.5 CH Moderator: Antoinette LaBarbara Smith, Florida International University Extended XBRL Taxonomies and Financial Analysts’ Information. Joseph Johnston, City University of Hong Kong Discussant: Jacob Zachary Haislip, University of North Texas Investor Demand for Financial Statements and XBRL Adoption. Jie Zhou, National University of Singapore Gary Chen, University of Illinois at Chicago Discussant: Joseph Johnston, City University of Hong Kong The Quality of Information on Hospital Performance: Comparison between Audited Financial Statements and Medicare Cost Reports. Melvin Arnaldo Lamboy Ruiz, Iowa State University Won Gyun No, Rutgers, The State University of New Jersey, Newark Discussant: Xu Cheng, University of South Florida |
| 12:00 pm – 1:30 pm | Lunch At the Crossroads – Centennial Reflections and the Future of the AAA Speaker:Christine Botosan, AAA Past President, The University of Utah |