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2019 Joint Midyear Meeting of the AIS and SET Sections

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Meeting Agenda-
Changes made on 1/8/19

NEW SCHOLARS CONSORTIUM – Thursday, January 10, 2019
   
 7:00 am - 6:00 pm

Registration

   
8:00 am – 4:55 pm

New Scholars Consortium
Accounting - 6.8 CH

   
8:00 am – 8:55 am

Breakfast (for New Scholars Consortium participants only)

Introduction and Welcome
Speaker: Jacob Haislip, Texas Tech University

   
9:00 am – 10:30 am

Teaching AIS and Analytics
Speakers: Vern Richardson, University of Arkansas
Ann O’Brien, University of Wisconsin–Madison

   
10:45 am – 12:15 pm

Education Research and Using Cases in Teaching
Speakers: Ronny Daigle, Sam Houston State University
Lorraine Lee, The University of North Carolina at Wilmington

   
12:20 pm – 1:50 pm

Lunch: Open Forum (for New Scholars Consortium participants only)

   
1:55 pm – 2:55 pm

Academic Service
Speaker: David A. Wood, Brigham Young University

   
3:10 pm – 4:40 pm

Finding Crossover Appeal in Research and Writing and Developing Theory
Speakers: Rina Hirsch, Hofstra University
Rob Pinsker, Florida Atlantic University

   
4:40 pm – 4:55 pm

Concluding Thoughts
Speaker: Jacob Haislip, Texas Tech University

   
AIS/SET SECTION MIDYEAR MEETING & Workshops – Thursday, January 10, 2019
   
 7:00 am - 6:00 pmRegistration

8:00 am – 12:00 pm

Workshop 1: Teaching Accounting Students Big Data Skills
Information Technology - 4.8 CH
Presenter: Guido Geerts, University of Delaware

Interested in teaching your accounting students Big Data skills? This four-hour workshop will introduce you to a hands-on approach that heavily relies on Microsoft Power BI, one of the premier Big Data tools. You will learn how to build dashboards for analytics purposes, how to do calculations with the Data Analysis Expressions (DAX) language, and how to extract, clean, and integrate data from a variety of data sources—i.e. learn how to use Power BI as an Extract-Transform-Load (ETL) tool.

   
1:30 pm – 3:30 pm

Workshop 2: Learn to Import, Analyze, and Create Dashboards and Storyboards; Take- Away a Project Too
Information Technology- 2.4 CH
Presenter: Ann O’Brien, University of Wisconsin–Madison

This hands-on workshop will introduce you to working with data using Tableau. You will import data, create visualizations, and review dashboards and storyboards created by students who completed a similar project. You will leave the workshop with basic data analytic skills using Tableau, and inspired by the possibilities of student projects. Additionally, you will learn about learning sciences theories used to design the educational case. BYOD with Tableau (free downloads available at Tableau.com).

   
1:30 pm – 4:30 pm

Workshop 3: An Introduction to Blockchain
Information Technology- 3.6 CH
Presenter: Theo Stratopoulos, University of Waterloo

The aim of this workshop is to use a combination of short TedTalk presentations and mostly Q&A to answer such questions as:

  • What is blockchain?
  • What is the role of miners?
  • What is the proof-of-work? What are some of the alternatives to proof-ofwork?
  • What is the role of cryptocurrency?
  • Can we have a blockchain without cryptocurrency?
  • What is the difference between permissioned and permissionless blockchain?
  • What are the smart-contracts?
  • What is the hyperledger?
  • What are some of the use cases that have been presented and what are their pros and cons?
  • What are the initial coin offerings?
  • Can we apply datamining on blockchains?
  • What is the current state of adoption of blockchain?
  • What are some of the suggested cutting-edge applications?

   
5:15 pm – 6:45 pm

Reception

   
AIS/SET SECTION MIDYEAR MEETING – Friday, January 11, 2019
   
 7:00 am - 5:00 pm

Registration

   
7:00 am – 7:50 am

Breakfast

   
8:00 am – 9:00 am

Plenary Session, A Conversation on Scholarly Research
Award Presentation 

Accounting - 1.2 CH

Introduction
Speaker: Margarita Lenk, Colorado State University

A Conversation on Scholarly Research
Speaker: David Wood, Brigham Young University

   
9:15 am – 10:45 pm

Concurrent Sessions

1.01: Emerging Technology I
Information Technology- 1.8 CH
Moderator: Theophanis C. Stratopoulos, University of Waterloo

A Comparison of Traditional and Drone-Supplemented Inventory Counting Techniques
Margaret H. Christ, The University of Georgia
Scott Emett, Arizona State University
Scott L. Summers, Brigham Young University
David A. Wood, Brigham Young University
Discussant: Deniz A. Appelbaum, Montclair State University

Blockchain Technology Adoption
Theophanis C. Stratopoulos, University of Waterloo
Xiaoqi Wang, University of Waterloo
Discussant: Myles Stern, Wayne State University

Big Data Analytics Challenges & Internal Audit Function (IAF)’s Reliance on Big Data Analytics
Md. Shariful Islam, Louisiana Tech University
Thomas Stafford, Louisiana Tech University
Discussant: Diane J. Janvrin, Iowa State University


1.02: Information Security I
Accounting - 1.8 CH
Moderator: Xin Luo, Marquette University

Investors’ Judgment and Decisions after a Cybersecurity Breach: Understanding the Value Relevance of Cybersecurity Risk Management Assurance
Patricia Navarro Velez, University of Central Florida
Discussant: Ju-Chun Yen, National Central University

Much Ado About Nothing: The (Lack of) Economic Impact of Data Privacy Breaches
Vernon J. Richardson, University of Arkansas
Rodney E. Smith, California State University, Long Beach
Marcia Weidenmier Watson, The University of North Carolina at Charlotte
Discussant: Xin Luo, Marquette University

The Impact of Cybersecurity Breaches on Stock Liquidity and Price Efficiency
Robert E. Pinsker, Florida Atlantic University
Xin Luo, Marquette University
Zhijian He, Florida Atlantic University
Discussant: D. J. Kilpatrick, University of Alaska Anchorage

1.03: IT and Auditing I
Accounting - 1.8 CH
Moderator: Sheng-Feng Hsieh, Rutgers, The State University of New Jersey

Automating the Bank Confirmation Process: An Analysis of Auditor and Bank Errors
Paul Caster, Fairfield University
Randal J. Elder, The University of North Carolina at Greensboro
Diane J. Janvrin, Iowa State University
Discussant: Tina M. Loraas, Auburn University

Continuous Auditing and Risk-Based Audit Planning
Marc Eulerich, University of Duisburg-Essen
Christine Georgi, University of Duisburg Essen
Alexander Schmidt, University of Duisburg-Essen
Discussant: Chanyuan Zhang, Rutgers, The State University of New Jersey

Critical Audit Matter Modifications Affect Investors: Evidence from Taiwan
Sheng-Feng Hsieh, Rutgers, The State University of New Jersey
Discussant: Chanyuan Zhang, Rutgers, The State University of New Jersey

Does Data Ambiguity Lead to Suboptimal Auditor Judgment and Decision- Making?
Travis Paxton Holt, Auburn University
Tina M. Loraas, Auburn University
Discussant: Irina Malaescu, The University of New Mexico

1.04: Education
Accounting - 1.8 CH
Moderator: Lorraine S. Lee, The University of North Carolina at Wilmington

IT Audit: Supporting the Audit Team with Data Analytics and the Audit Data Standards
Lorraine S. Lee, The University of North Carolina at Wilmington
Discussant: Juliana Kralik, University of South Florida

From My Cold, Dead Hands: Will We Ever Give Up Our Beloved Excel?
Jennifer Riley, University of Nebraska at Omaha
Pamela Jeanne Schmidt, Washburn University
Kimberly Swanson Church, University of Missouri–Kansas City
Discussant: Yibo Zhang, Miami University

How to Create Data Analytic Cases as Design Science
A. Faye Borthick, Georgia State University
Gary P. Schneider, California State University, Monterey Bay
Discussant: Lorraine S. Lee, The University of North Carolina at Wilmington

   
11:00 am - 12:00 pm AICPA IMTA Update Panel
Accounting - 1.2 CH
Moderator: Terry Campbell, Indiana University Bloomington

Panelists: Sundeep Bablani, RSM US LLP
Robert Pinsker, Florida Atlantic University- Boca
   
12:05 pm – 1:35 pm

Lunch
Accounting - 1.0 CH

Introduction
Speaker: Juan Manuel Sanchez, The University of Texas at San Antonio

Advances and Research in Machine Learning and Cyber Security
Speaker: Paul Rad, The University of Texas at San Antonio

   
1:45 pm - 3:45 pm

Journal of Information Systems Conference

JISC Session 1
Information Technology- 2.4 CH
Moderator: Robert E. Pinsker, Florida Atlantic University

The Impact of Reported Cybersecurity Breaches on Firm Innovation
Robert E. Pinsker, Florida Atlantic University
Chris Zhijian He, Florida Atlantic University
Tracie Frost, Florida Atlantic University
Discussant: Adam Booker, University of Arkansas

Do Voluntary Disclosures Mitigate the Cybersecurity Breach Contagion Effect?
Andrea Seaton Kelton, Middle Tennessee State University
Robin Pennington, North Carolina State University
Discussant: Mary Burns, Montana State University

JISC Session 2
Information Technology - 2.4 CH
Moderator: Jennifer Riley, University of Nebraska at Omaha

SOX 404(b) Audits: Evidence from Auditing the Financial Close Process
Diane J. Janvrin, Iowa State University
Maureen Mascha, Purdue University Northwest
Melvin Lamboy-Ruiz, Iowa State University
Discussant: Tina Loraas, Auburn University

Are Investors Swayed by Vivid Graphical Presentations of Positive and Negative News in Digital Annual Reports?
Yibo Zhang, Miami University
Discussant: Mi Zhou, Virginia Commonwealth University

   
4:00 pm – 5:30 pm

Concurrent Sessions

2.01: Intentionally Skipped- This Session was canceled.

2.02: Social Media
Accounting - 1.8 CH
Moderator: Adam Booker, University of Arkansas

Social Media, Accounting Information Networks, and Market Reaction: The Effects of Firm-to-Investor, Stakeholder-to-Investor, and Investor-to-Investor Twitter Networks
Gregory D. Saxton, York University
Discussant: Marc Eulerich, University of Duisburg-Essen

Commercialized Content on Social Media Platforms: Exploring the Drivers of the Viewership of Paid Q&A
Jonathan Ye, University of Waterloo
Xueping Yang, The University of Auckland
Discussant: Shawn Granitto, University of South Florida

Speculation and Social Media: An Examination of Social Media as a Platform for Picking Stocks
Adam Booker, University of Arkansas
Discussant: Kevin Moffitt, Rutgers The State University of New Jersey

2.03: Executive, ERP System, and Enterprise Architecture

Accounting - 1.8 CH
Moderator: Stephanie Walton, University of South Florida

Enterprise Architecture for Accounting and Finance Transformation: Using Strategy Maps to Develop “High Performance Finance”
Daniel E. O’Leary, University of Southern California
Discussant: Margarita Lenk, Colorado State University 

Internal Control Weakness and CEO Media Exposure
Ya Ying Yeh, Framingham State University
Hwei C. Wang, University of Maryland Eastern Shore
Pei-Ju Yu, National Dong Hwa University
Discussant: Joseph Johnston, Illinois State University

The Functional and Dysfunctional Effects of ERP System Implementation on Tax Planning
Stephanie Walton, University of South Florida
Patrick Wheeler, University of South Florida
Yiyang Zhang, Youngstown State University
Discussant: Peter Kipp, University of North Texas

Chief Information Officer and Innovation Efficiency
Hsiao-Tang Hsu, Texas A&M University–Corpus Christi
Fang-Chun Liu, University of South Florida St. Petersburg
Discussant: Stephanie Walton, University of South Florida

2.04: Early Stage Research I
Accounting - 1.8 CH
Moderator: Yibo Zhang, Miami University

Experimental Evidence on Auditors’ Use of Conceptual Maps for Effective Fraud Brainstorming
Yibo Zhang, Miami University
Antoinette LaBarbara Smith, Florida International University
Rebecca Baaske, University of South Florida
Hilda E. Carrillo, University of South Florida

Implementation of ASC Topic 606 using Smart Contracts: An Exploratory Study
Chi-Chun Chou, California State University, Monterey Bay
Nen-Chen Richard Hwang, California State University, San Marcos
Tawei Wang, DePaul University
Chang-Wei Li, National Chengchi University
C. Sophie Lee, California State University, Long Beach

Is an Emoji Worth a Thousand Words? The Effect of Emoji Usage on Nonprofessional Investors’ Perceptions
Hilda E. Carrillo, University of South Florida
Robin R. Pennington, North Carolina State University
Yibo Zhang, Miami University

   
6:00 pm – 7:00 pm

Reception

   
AIS/SET SECTION MIDYEAR MEETING – Saturday, January 12, 2019
   
 7:00 am - 2:00 pm

Registration

   
7:00 am – 7:40 am

Breakfast

   
7:45 am – 9:15 am

Concurrent Sessions

3.01: Emerging Technology II
Information Technology - 1.8 CH
Moderator: Feiqi Huang, Marist College

How to Evaluate the Feasibility of Proposed Blockchain Use Cases
Myles Stern, Wayne State University
Alan Reinstein, Wayne State University
Discussant: Chi-Chun Chou, California State University, Monterey Bay

Robotic Process Automation in Public Accounting
Lauren A. Cooper, West Virginia University
Darin Kip Holderness, West Virginia University
Trevor Sorensen, West Virginia University
David A. Wood, Brigham Young University
Discussant: Feiqi Huang, Marist College

Applying Robotic Process Automation (RPA) in Auditing: A Framework
Feiqi Huang, Marist College
Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Discussant: David A. Wood, Brigham Young University

Intelligent Process Automation in Audit
Chanyuan Zhang, Rutgers, The State University of New Jersey
Discussant: John Peter Krahel, Loyola University Maryland

3.02: IT and Auditing II
Accounting -1.8 CH
Moderator: Xu Cheng, Auburn University

Auditor Style and Financial Reporting Similarity
Joseph Johnston, Illinois State University
Joseph H. Zhang, The University of Memphis
Discussant: Yiyang Zhang, Youngstown State University

The Impact of Data Analytics on Auditors’ Judgments and Decisions
Jared Koreff, Trinity University
Discussant: Xu Cheng, Auburn University

The Use of Specialists and Auditor Legal Liability
Xu Cheng, Auburn University
Tawei Wang, DePaul University
Discussant: Peter Kipp, University of North Texas

3.03: Early Stage Research II
Accounting - 1.8 CH
Moderator: Megan Seymore, University of North Texas

Utilizing Social Media: Text Mining Analysis for Government Financial Data
Zamil S. Alzamil, Rutgers, The State University of New Jersey
Deniz A. Appelbaum, Montclair State University
Rob Nehmer, Oakland University

It’s Getting Hot in Here: Is Multi-Temperature Data Management the Answer?
Megan Seymore, University of North Texas
Marianne Bradford, North Carolina State University
Eileen Z. Taylor, North Carolina State University

   
9:20 am – 10:20 am

Plenary
Accounting - 1.2 CH

Introduction
Speaker: Tawei (David) Wang, DePaul University

What Can AIS Researchers Contribute to the Study of Security and Privacy?
Speaker: Paul J. Steinbart, Arizona State University 

   
10:35 am - 12:35 pm 

  JETA Conference

JETA Session 1
Information Technology - 2.4 CH
Moderator: Mauricio Codesso, Rutgers, The State University of New Jersey

Databases for SEC Filings
Huijue (Kelly) Duan, Rutgers, The State University of New Jersey
Discussant: Sheng-Feng (Philip) Hsieh, Rutgers, The State University of New Jersey

Enterprise Crowdsourcing Innovation in the Big 4 Consulting Firms
Daniel O’Leary, University of Southern California
Discussant: Hussein Issa, Rutgers, The State University of New Jersey

The Disruption of New Data Sources to Accounting Research
Yu Cong, Morgan State University
Hui Du, University of Houston-Clear Lake
Discussant: Mauricio Codesso, Rutgers, The State University of New Jersey

JETA Session 2
Information Technology - 2.4 CH
Moderator: Graham Gal, University of Massachusetts Amherst

Blockchain: Opportunity to Improve Financial Reporting and Corporate Governance
Saeed Roohani, Bryant University
Discussant: Soo Hyun Cho, Rutgers, The State University of New Jersey

Benefits of Blockchain and Smart Contract Integration in Internal Control Monitoring and Data Disclosure
Jamie William Freiman, Rutgers, The State University of New Jersey
Discussant: Hui Du, University of Houston-Clear Lake

Application of the Multidimensional Audit Data Selection Framework: Payroll Process
Kyungha (Kari) Lee, Rutgers, The State University of New Jersey
Qiao Li, SUNY at New Paltz
Nuriddin Tojiboyev, Rutgers, The State University of New Jersey
Discussant: Chanyuan (Abigail) Zhang, Rutgers, The State University of New Jersey

   
12:40 pm – 2:00 pm

Lunch
Information Technology- 1.0 CH

A Decade of NeuroIS Research Update: Progress and Potential
Speaker: Fred D. Davis, Texas Tech University

   
2:15 pm – 3:45 pm

Concurrent Sessions

4.01: Textual Analysis I
Accounting - 1.8 CH
Moderator: Deniz A. Applebaum, Montclair State University

Detection of Fraud in Financial Reports: Financial and Linguistic Analyses
Daniel Ferguson, Washington State University
D.J. Kilpatrick, University of Alaska Anchorage
Gokhan Karahan, University of Alaska Anchorage
Discussant: Kevin C. Moffitt, Rutgers, The State University of New Jersey, Newark

If You Can’t Measure It, You Can’t Manage It: Assessing Cybersecurity Risk Factors Through Textual Imagification
Arion Cheong, Rutgers, The State University of New Jersey
Soohyun Cho, Rutgers, The State University of New Jersey
Won Gyun No, Rutgers, The State University of New Jersey
Miklos A Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Discussant: Xin Luo, Marquette University

The Association of the Relative Informativeness of Market Risk Disclosures with Stock Liquidity
Mark Kohlbeck, Florida Atlantic University
Xin Luo, Marquette University
Discussant: Soohyun Cho, Rutgers, The State University of New Jersey

4.02: Information Security II
Accounting - 1.8 CH
Moderator: Rebecca Renae Perols, University of South Florida

Information Security Breaches and Stock Return Synchronicity
Jee-Hae Lim, University of Waterloo
Tawei Wang, DePaul University
Ju-Chun Yen, National Central University
Discussant: Fang-Chun Liu, University of South Florida, St. Petersburg 

The Impact of the Type of Cybersecurity Assurance Service and Cybersecurity Incidents on Investor Perceptions and Decisions
Rebecca Renae Perols, University of South Florida
Discussant: Ju-Chun Yen, National Central University

XBRL Extension Tags and Breaches: The Other Side of the Story
Julia L. Higgs, Florida Atlantic University
Robert E. Pinsker, Florida Atlantic University
Thomas Joseph Smith, University of South Florida
Neal Michael Snow, Lehigh University
Discussant: Graham Gal, University of Massachusetts Amherst

4.03: Sharing Graduate and Undergraduate AIS Course Plans and Ideas
La Corona
Accounting - 1.8 CH
Discussion Leader and Moderator: Margarita Maria Lenk, Colorado State University 

The purpose of this session is to support each other's creative choices by sharing our syllabus plans regarding topics, choices, published resources, technologies and desired skill levels (exposure, experience, proficiency skills), cases, projects, critical thinking/ambiguity balances, class presentations, guest speakers, learning outcomes, grading practices and feedback, etc. 

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