Program | American Accounting Association

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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 pm	Registration
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.