Program | American Accounting Association

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AIS and IAS New Scholars Consortia – Thursday, January 23, 2020

7:00 am - 7:55 am	AIS and IAS Doctoral Consortium Breakfast

8:00 am – 5:30 pm	AIS New Scholars Consortium

8:00 am - 5:20 pm	IAS Ph.D./New Faculty Consortium


CPE Workshops and Welcome Reception

8:00 am - 6:00 pm	Workshops (Do not include breakfast or lunch for participants)
6:00 pm – 7:30 pm	Welcome Reception

2020 Joint Midyear Meeting of the AIS, SET and International Sections - Friday, January 24, 2020

7:30 am - 8:25 am	Breakfast

8:30 am – 9:30 am	How Globalization and Technology Developments Are Shaping the Future of Auditing Accounting - 1.2 CH Moderator: Gia Chevis, Baylor University Panelists: Lou Trebino, KPMG LLP Ian Wildenborg, KPMG LLP Tom Young, KPMG LLP

9:30 am – 9:55 am	Break Sponsored by the Journal of International Accounting, Auditing and Taxation

9:55 am – 11:25 am	Concurrent Sessions 1.01: Cybersecurity I Accounting - 1.8 CH Moderator: Chengzhang Wu, Rutgers, The State University of New Jersey Deloitte Data Breach: An Evaluation of the Market’s Response William L. Buslepp, Louisiana State University Partha Sarathi Mohapatra, California State University, Sacramento Yasemin Karaibrahimoglu, University of Groningen Laura G. Schaffner, University of Strasbourg Discussant: Amanuel Fekade Tadesse, University of New Orleans Jurors Liability Assessments after Cybersecurity Breaches: The Impact of Disclosure Timeliness and the Plausibility of Management Justifications Patricia Navarro, University of Central Florida Steve G. Sutton, Norwegian School of Economics Discussant: Sharif Islam, Southern Illinois University Carbondale An Integrative Review and Analysis of Cybersecurity Research: Current State and Future Directions Yiyang Zhang, Youngstown State University Stephanie Walton, Louisiana State University Patrick Wheeler, University of South Florida Xinlei Zhao, The University of Toledo Discussant: Mary B. Burns, Montana State University Reaction of Rival Firms to the Information Security Breach of Focal Firms: Evidence from Market Activity and Information Asymmetry Sharif Islam, Southern Illinois University Carbondale William W. Stammerjohan, Louisiana Tech University Tom Stafford, Louisiana Tech University Nusrat Farah, Oregon State University Discussant: Arion Cheong, Rutgers, The State University of New Jersey 1.02: Textual Analysis Accounting - 1.8 CH Moderator: Eid Alotaibi, Rutgers, The State University of New Jersey Examining the Usability of the Comprehensive Annual Financial Report’s MD&A Using Textual Analytics Xinxin Wang, Rutgers, The State University of New Jersey Hussein Issa, Rutgers, The State University of New Jersey, New Brunswick Mauricio Mello Codesso, Rutgers, The State University of New Jersey Discussant: Huijue Kelly Duan, Rutgers, The State University of New Jersey Management Self-Efficacy and Future Firm Performance Kevin C. Moffitt, Rutgers, The State University of New Jersey, Newark Ben Yangin Yoon, Rutgers, The State University of New Jersey Discussant: Mi Zhou, Virginia Commonwealth University New York City Street Cleanliness: Apply Text Mining Techniques to Social Media Information Huijue Kelly Duan, Rutgers, The State University of New Jersey Mauricio Mello Codesso, Rutgers, The State University of New Jersey Zamil S. Alzamil, Rutgers, The State University of New Jersey Deniz A. Appelbaum, Montclair State University Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark Discussant: Eo Jin Lee, Florida International University Additional Methods for Balancing Data in Accounting Research Eo Jin Lee, Florida International University Discussant: Peter Kipp, University of North Texas 1.03: IT Environment I Accounting - 1.8 CH Moderator: Tracie Sloop Frost, Florida Atlantic University Does Information Technology Environment affect Relationship-Specific Investing? Evidence from Corporate Suppliers and Customers Tracie Sloop Frost, Florida Atlantic University Zhijian He, Florida Atlantic University JiangBo HuangFu, Florida Atlantic University Discussant: Stephen Brian Salter, Middle Tennessee State University The Association between Human Resource Investment in IT Internal Control over Financial Reporting and Investment Efficiency Ho-Young Lee, Yonsei University Dongjoon Choi, Yonsei University Hansol Lee, Yonsei University Hyun-Young Park, Anyang University Discussant: Xinlei Zhao, University of Toledo Business Model Descriptions (BMDs) Jefim Boritz, University of Waterloo Louise Louise Hayes, University of Guelph Giselle Durand, Wilfrid Laurier University Discussant: Graham Gal, University of Massachusetts Amherst 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 Discussant: Jennifer Riley, University of Nebraska at Omaha 1.04: Education Paper I Accounting - 1.8 CH Moderator: Lorraine S. Lee, The University of North Carolina at Wilmington An Emerging Technologies Course for Accounting Students Myles Stern, Wayne State University Alan Reinstein, Wayne State University Tax Retirement Savings and Excel: A Decision-Making Case Lorraine S. Lee, The University of North Carolina at Wilmington Victoria Jane Hansen, The University of North Carolina at Wilmington A Classroom Exercise on Building Auditors’ Interview Skills Yunsen Wang, Southwestern University of Finance and Economics Tiffany Chiu, Ramapo College of New Jersey Tawei (David) Wang, DePaul University Roger Debreceny, University of Hawaii at Manoa Introducing Textual Analysis Concepts into the Accounting Curriculum Ingrid E. Fisher, University at Albany, SUNY Mark E. Hughes, University at Albany, SUNY Diane J. Janvrin, Iowa State University 1.05: Incentives and Financial Reporting Accounting - 1.8 CH Moderator: Elizabeth Gutierrez, Universidad de Chile Proprietary Costs of Financial Reporting, Country-Level Attributes, and Financial Statement Comparability Jangho Gil, The University of Texas at El Paso Discussant: Changjiang Wang, University of Cincinnati The Effect of Adopting IFRS in Saudi Arabia on the Comparability and Relevance of Financial Reporting Eva K. Jermakowicz, Tennessee State University Mohammad Nurunnabi, Prince Sultan University Han Donker, University of Alaska Anchorage Discussant: Sunita S. Rao, Washburn University Early Adoption of Topic 606 Revenue Recognition from Contracts with Customers Sunita S. Rao, Washburn University Barbara W. Scofield, Washburn University Discussant: Maria Vulcheva, Florida International University 1.06: Audit Quality Auditing - 1.8 CH Moderator: Pietro Andrea Bianchi, Florida International University Accounting Personnel Education and Financial Reporting Quality: Evidence from Audit Outcomes Ferdinand A. Gul, Deakin University Bin Lin, Sun Yat-sen University Zhfieng Yang, Stony Brook University, SUNY Haoran Zhu, The University of Hong Kong Discussant: Gia M. Chevis, Baylor University Associations and Networks of International Accounting Firms Xi Ai, The University of Tennessee Lauren Dreher Cunningham, The University of Tennessee Xiao Li, Central University of Finance and Economics Linda A. Myers, The University of Tennessee Discussant: Michael Erkens, Erasmus University Auditor Affiliated Offshore Entities and the Conditional Disclosure of SOX 404 Internal Control Material Weaknesses Gregory W. Martin, The University of North Carolina at Charlotte Marcia Weidenmier Watson, The University of North Carolina at Charlotte Discussant: Thomas Bowe Hansen, Virginia Commonwealth University 1.07: Government and Law Accounting - 1.8 CH Moderator: Oksana Kim, Minnesota State University Mankato The Impact of Anti-Corruption Laws: Evidence from the U.K. Bribery Act’s Extraterritorial Reach Amanda Sanseverino, Baruch College–CUNY Discussant: Kevin Jialin Sun, St. John's University Trouble Across the Pond: Insights and Research Implications from PCAOB Non-U.S. Firm Enforcement Actions Veena Looknanan Brown, University of Wisconsin–Milwaukee Kecia Williams Smith, North Carolina Agricultural and Technical State University Discussant: Amanda Sanseverino, Baruch College–CUNY Bureaucratic Contracting Discretion and Wealth Transfers to Politically Connected Firms Matthew Boland, St. Mary’s University David Godsell, University of Illinois at Urbana-Champaign Discussant: Helen Kang, UNSW Sydney 1.08: Globalization and Technology Panel Discussion and Case Studies Accounting - 1.8 CH Moderator: TBD Panelists: Lou Trebino, KPMG LLP Ian Wildenborg, KPMG LLP Tom Young, KPMG LLP

11:30 am – 12:55 pm	Lunch and Panel Presentation on Automation and Blockchain Accounting 1.0 CH Moderator: Bachman Fulmer, University of Tampa Panelists: John Madonna, Darden Restaurants Sam Thomas, EY Chen Zur, EY

1:00 pm – 2:30 pm	Concurrent Sessions 2.01: Emerging Technology I Accounting - 1.8 CH Moderator: Ben Yangin Yoon, Rutgers, The State University of New Jersey Investigating Accountants’ Resistance to the Adoption of Data Analytics Technology Kimberly Swanson Church, University of Missouri–Kansas City Jennifer Riley, University of Nebraska at Omaha Pamela Jeanne Schmidt, Washburn University Discussant: Joy M. Gray, Bentley University Perceptions of 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: Andrea Rozario, Stevens Institute of Technology A View from the CISO: Data Classification Drivers, Challenges, Processes and Outcomes Marianne Bradford, North Carolina State University Eileen Z. Taylor, North Carolina State University Megan Seymore, Ohio University Discussant: Amy Igou, University of Northern Iowa Predicting Earnings Management through Private Subsidiaries: A Data Engineering Approach of Earnings Management in Private Subsidiaries of UK Publicly Traded Companies Kevin Eric Dow, The University of Auckland In Suk Jang, Montclair State University Marcia Weidenmier Watson, The University of North Carolina at Charlotte Keying Zhu, Nottingham University Discussant: Jacob Haislip, Texas Tech University 2.02: Blockchain Session I Accounting - 1.8 CH Moderator: Mary B. Burns, Montana State University A Blockchain-Enabled Platform for Financial Reporting and VAT Settlement—A Danish Use Case Jonas Sveistrup Søgaard, Copenhagen Business School Discussant: Chanyuan Zhang, Rutgers, The State University of New Jersey Applications of Blockchain in Government Open Checkbook Eid Alotaibi, Rutgers, The State University of New Jersey Hussein Issa, Rutgers, The State University of New Jersey, New Brunswick Mauricio Mello Codesso, Rutgers, The State University of New Jersey Discussant: Rob Nehmer, Oakland University A Reasonable Assurance Framework for Distributed Ledger Technology Systems: A Risk Assessment Approach Deniz A. Appelbaum, Montclair State University Rob Nehmer, Oakland University Discussant: Chang-Wei Li, National Cheng-Chi University A New Paradigm of the System of Accounting Records: A Comparison between Hyperledger, Multi-Chain and Ethereum Chi-Chun Chou, California State University, Monterey Bay Nen-Chen Richard Hwang, California State University, San Marcos Gary P. Schneider, California State University, Monterey Bay Tawei (David) Wang, DePaul University Chang-Wei Li, National Cheng-Chi University Discussant: Jonas Sveistrup Søgaard, Copenhagen Business School 2.03: Case Studies in Forensics and Analytics Auditing - 1.8 CH Speaker: Matt Sherman, Deloitte LLP Audry Hsu, Deloitte LLP Patrick Dillon , Deloitte LLP 2.04: Early Stage Research Paper I Accounting - 1.8 CH Moderator: Rebecca Baaske, University of South Florida An Introduction and Tutorial on Neural Networks for Accounting Research and Practice Adam Booker, University of Denver Asher Curtis, University of Washington Vernon J. Richardson, University of Arkansas Auditing in the Data Analytics ERA: The Impact of Auditors’ Abilities and Feedback Type on Anomaly Identification Rebecca Baaske, University of South Florida The Metaphysics of Internal Controls Graham Gal, University of Massachusetts Amherst Using Supervised Learning Algorithms to Predict Non-Profits Discontinued Operations Chengzhang Wu, Rutgers, The State University of New Jersey Using Robotic Process Automation (RPA) in the Internal Audit Function: Use Cases and a Potential Framework Marc Eulerich, University Duisburg-Essen Justin Pawlowski, ALSO Holding AG 2.05: Value of the Audit Auditing - 1.8 CH Moderator: Xi Ai, The University of Tennessee The Impact of Mandatory IFRS Adoption on Cross-Listing Audit Fee Premiums Sophie L. Liang, Binghamton University, SUNY Discussant: Eva K. Jermakowicz, Tennessee State University The Role of Audit in World-Wide Access to Credit: Evidence from the World Bank Enterprise Surveys Tracie Sloop Frost, Florida Atlantic University Rebel A. Cole, Florida Atlantic University Discussant: Sophie L. Liang, Binghamton University, SUNY Voluntary Audits of Nonfinancial Disclosure and Earnings Quality: The Assurance of Corporate Social Responsibility Reports Sunita S. Rao, Washburn University Elizabeth Gordon, Temple University Carlos Zambrana, The University of Kansas Discussant: Pietro Andrea Bianchi, Florida International University 2.06: Information Environment Accounting - 1.8 CH Moderator: Qiuhong Zhao, Texas A&M University–Corpus Christi Macroeconomic Forecasts Accuracy and its Economic Effects: Does Access to Private Information Improve Forecast Accuracy? Claudia Imperatore, Bocconi University Andrea Bafundi, Universidad Carlos III de Madrid Discussant: Lucy Chen, Villanova University Government Transparency and Firm-Level Operational Efficiency Ole-Kristian Hope, University of Toronto Shushu Jiang, University of Toronto Dushyantkumar Vyas, University of Toronto Discussant: Elizabeth Gordon, Temple University Do Analysts Predict Target Prices More Accurately When They Disclose Cash Flow Forecasts with Earnings Forecasts? Global Evidence Elizabeth Gordon, Temple University Minna Yu, Monmouth University Discussant: Stacey Choy, University of Toronto 2.07: Trends in International Accounting Research Accounting - 1.8 CH Moderator: Elaine Henry, Stevens Institute of Technology Panelists: Stephen Lin, The University of Memphis A. Rashad Abdel-khalik, University of Illinois at Urbana-Champaign Greg Burton, Brigham Young University Robert Larson, University of Cincinnati

2:30 pm – 3:00 pm	Break

3:00 pm – 4:30 pm	International Accounting Section Concurrent Sessions 3.01: The Expanded Auditor Report Auditing - 1.8 CH Moderator: Minjae Koo, University of Houston Do Audit Findings Have Informational Value? Evidence from Insider Trading in the Era of the Expanded Audit Report in the UK Elizabeth Gutierrez, Universidad de Chile Adriana Korczak, University of Bristol Maria Ivanova Vulcheva, Florida International University Discussant: Joseph Zhang, The University of Memphis Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality Joseph Zhang, The University of Memphis Discussant: Yasemin Karaibrahimoglu, University of Groningen The Interplay between IFRS 7 Risk Disclosures and the Expanded Audit Report: Evidence from Syndicated Loan Contracting Yasemin Karaibrahimoglu, University of Groningen Vlad-Andrei Porumb, University of Groningen Discussant: Elizabeth Gutierrez, Universidad de Chile 3.02: Reporting and Disclosure Accounting - 1.8 CH Moderator: Maria Ivanova Vulcheva, Florida International University Does the Takeover Market Deter Opportunistic Non-GAAP Reporting? David Godsell, University of Illinois at Urbana-Champaign Luke Phelps, Queen’s University Discussant: Ana Cristina Marques, University of East Anglia Different Lies to Different Audiences: Tax Avoidance versus Earnings Inflation Zhizhong Huang, Nanjing University Ling Zhou, The University of New Mexico Discussant: Oksana Kim, Minnesota State University Mankato The Effect of Legal and Regulatory Environment on Voluntary Disclosure: Evidence from Disaggregated Earnings Forecasts Jeff Ng, The Chinese University of Hong Kong Ziyao San, York University Albert Tsang, York University Discussant: Jangho Gil, The University of Texas at El Paso 3.03: Corporate Governance Accounting - 1.8 CH Moderator: Stacey Choy, University of Toronto Politically Motivated Corporate Budgeting Like Jiang, The University of Melbourne Xiaotao (Kelvin) Liu, Northeastern University Hanzhong Shi, Nanjing University Xin Yang, Nanjing University Discussant: Kevin Jialin Sun, St. John's University Welcome Back? Economic Consequences of CEO Reappointments Michael Erkens, Erasmus School of Economics Ying Gan, Erasmus Universiteit Rotterdam Herve Stolowy, HEC Paris Discussant: Joyce van der Laan Smith, University of Richmond

3:00 pm - 5:30 pm	Journal of Information Systems Conference Journal of Information Systems Conference I Information Technology - 3.0 CH Moderator: Gregory J. Gerard, Florida State University Early Disruptors: Examining the Determinants and Consequences of Blockchain Early Adoption Feng Guo, Iowa State University Stephanie Walton, Louisiana State University Patrick Wheeler, Florida Gulf Coast University Yiyang Zhang, Youngstown State University Discussant: David A. Wood, Brigham Young University Is User-Generated Twittersphere Activity Associated with Stock Market Reactions to 8-K Fillings? Roger Debreceny, University of Hawaii- Manoa Asheq R Rahman, Auckland University of Technology Tawei (David) Wang, DePaul University Discussant: Thomas Joseph Smith, University of South Florida The Effect of iXBRL Formatted Disclosures on the Effectiveness of Managers' Decisions Hyun Woong Chang, University of North Texas Steven Edward Kaszak, The University of North Texas Peter Kipp, University of North Texas Jesse C Robertson, University of North Texas Discussant: Clinton E. White, University of Delaware Journal of Information Systems Conference II Information Technology - 3.0 CH Moderator: Tawei (David) Wang, DePaul University Application of Data Analytics: Visualization and Cluster Analysis of Governmental Data Deniz A. Applebaum, Montclair State University William Glasgall, The Volcker Alliance Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey Zamil S. Alzamil, Rutgers, The State University of New Jersey Discussant: Mi Zhou, Virginia Commonwealth University Privacy-Preserving Information Sharing within an Audit Firm Cheng Yin, Tsinghua University Alexander Kogan, Rutgers, The State University of New Jersey Discussant: Andrea Seaton Kelton, Middle Tennessee State University Tax Specific versus Generic Accounting-Based Textual Analysis and the Relationship with Effective Tax Rates Eric James Allen, University of Southern California Daniel E O'Leary, University of Southern California Hao Qu, University of Rochester Charles Swenson, University of Southern California Discussant: Chanyuan Zhang, Rutgers, The State University of New Jersey The Informativeness of Cybersecurity Risk Disclosure: Decoding the Contents of Cybersecurity Risk Disclosure through Textual Analysis 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 Discussant: Jacob Zachary Haislip, Texas Tech University

6:00 pm – 7:30 pm	Reception

2020 Joint Midyear Meeting of the AIS, SET and International Sections - Saturday, January 25, 2020

7:00 am – 7:45 am	Breakfast/IAS Junior Faculty Mentoring Session

7:50 am – 9:20 am	Concurrent Sessions 4.01: IT Environment II Accounting - 1.8 CH Moderator: Zhijian He, Florida Atlantic University The Impact of XBRL Content on Stock Return Synchronicity Rodney E. Smith, California State University, Long Beach Vernon J. Richardson, University of Arkansas Jee-Hae Lim, University of Hawaii Discussant: Louise Hayes, University of Guelph A Quantifiable Complexity Measure to Evaluate Transparency in Government Financial Data Deniz A. Appelbaum, Montclair State University Hussein Issa, Rutgers, The State University of New Jersey, New Brunswick Ricardo Lopes-Cardoso, Fundacão Getúlio Vargas Felipe Buchbinder, Fundacão Getúlio Vargas Discussant: Zhijian He, Florida Atlantic University The New Gringos? The Role of Culture and Class in Emotional Intelligence in Chile and The United States Stephen Brian Salter, Middle Tennessee State University Gaurav Gupta, The University of North Carolina at Wilmington Discussant: Deniz A. Appelbaum, Montclair State University 4.02: Cybersecurity II Accounting - 1.8 CH Moderator: Yiyang Zhang, Youngstown State University The Impact of Customer’s Reported Cybersecurity Breaches on Supplier’s Relationship- Specific Investments Lin Wang, Florida Atlantic University JiangBo HuangFu, Florida Atlantic University Zhijian He, Florida Atlantic University Discussant: Yiyang Zhang, Youngstown State University The Stock Market and Audit Market Effects of a Big 4 Security Breach Paul N. Tanyi, The University of North Carolina at Charlotte Marcia Weidenmier Watson, The University of North Carolina at Charlotte Discussant: Sharif Islam, Southern Illinois University Carbondale You are Hacked, What Happens Next? An Event, Impact, Response Research Framework Linking Cybersecurity and Accounting Diane J. Janvrin, Iowa State University Tawei (David) Wang, DePaul University Discussant: Margarita M. Lenk, Colorado State University 4.03: Blockchain Session II Accounting - 1.8 CH Moderator: Xu Cheng, Auburn University Blockchain’s Impact on Auditor Legal Liability and the Moderating Effect of Jurors’ Technology Bias Peter Kipp, University of North Texas Elaine G. Mauldin, University of Missouri Neal Michael Snow, Lehigh University Discussant: Yibo Zhang, Miami University Towards a Conceptual Framework of Blockchain in Accounting Yu Cong, Morgan State University Hui Du, University of Houston–Clear Lake Discussant: Myles Stern, Wayne State University Bitcoin as Investments, Bitcoin as Tax Payment, and Nonprofessional Investors’ Judgments Xu Cheng, Auburn University Tawei (David) Wang, DePaul University Discussant: Peter Kipp, University of North Texas 4.04: Education Paper II Accounting - 1.8 CH Moderator: Kimberly Swanson Church, University of Missouri–Kansas City Improving Spreadsheet Proficiency with Guided Modeling Experience A. Faye Borthick, Georgia State University Gary P. Schneider, California State University, Monterey Bay Blockchain: Bridging the Profession-Education Gap with Instructional Scaffolding Kimberly Swanson Church, University of Missouri–Kansas City Ethan Kinory, Rutgers, The State University of New Jersey Sean Stein Smith, Lehman College–CUNY Accounting Implications of Blockchain—A Hyperledger Composer Use Case for Intangible Assets Kimberly Swanson Church, University of Missouri–Kansas City Ethan Kinory, Rutgers, The State University of New Jersey Sean Stein Smith, Lehman College–CUNY 4.05: Data Analytics in the Accounting Curriculum Internationally Computer Software and Applications - 1.8 CH Moderator: Laura Swenson, University of Wisconsin–Milwaukee Panelists: Quinn Swanquist, The University of Alabama Anne-Marie Vitale, International Accounting Education Standards Board Tawei (David) Wang, DePaul University Michael Werner, Copenhagen Business School 4.06: Securities Accounting - 1.8 CH Moderator: Dushyantkumar Vyas, University of Toronto An Empirical Study of Securities Crowdfunding Offerings under SEC Regulation Crowdfunding Qing Burke, Miami University Discussant: Minjae Koo, University of Houston Fire Sales, Fair Value Estimation, and Impairment Recognition of Downgraded Securities Minjae Koo, University of Houston Discussant: Thomas Bowe Hansen, Virginia Commonwealth University 4.07: The Board of Directors Accounting - 1.8 CH Moderator: Sophie L. Liang, Binghamton University, SUNY Bridging the Governance Gap: The Impact of Foreign Nationals on the Dual Role of Russian Firms’ Boards of Directors Oksana Kim, Minnesota State University Mankato Discussant: Robert K. Larson, University of Cincinnati Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom? Cristi A. Gleason, The University of Iowa Sascha Kieback, University of Muenster Martin Thomsen, University of Muenster Christoph Watrin, University of Muenster Discussant: Stephen Salter, Middle Tennessee State University Firm Life Cycle and Board of Directors’ Characteristics Jose Elias Feres Almeida, Universidade Federal do Espirito Santo Patricia Maria Bortolon, Federal University of Espirito Santo Felipe Freitas Gonçalves, Federal University of Espirito Santo Gabriel Pundrich, Bocconi University Discussant: Elaine Henry, Stevens Institute of Technology 4.08: Audit Regulation Auditing - 1.8 CH Moderator: Lydia Didia, The Pennsylvania State University Capital-Market Liberalization and Asymmetric Auditor Behavior: Evidence from a Quasi- Experiment Ole-Kristian Hope, University of Toronto Cyndia Wang, University of British Columbia Discussant: David Godsell, University of Illinois at Urbana-Champaign The Impact of PCAOB International Registration on Audit Quality and Audit Fees: Evidence from China Wuchun Chi, National Chengchi University Hamilton Elkins, University of Saskatchewan Gerald Lobo, University of Houston Partha Mohapatra, California State University Discussant: Stephani A. Mason, DePaul University

9:30 am – 10:30 am	Plenary Presentation: Future Forward: Prepping Tomorrow's Leaders Today Accounting 1.2 CH Speaker: Joni Wilson Ferguson, Disney Parks and Resorts

10:30 am – 10:45 am	Break

10:45 am - 12:15 pm	Journal of Emerging Technologies in Accounting Conference Accounting - 1.8 CH Moderator: Kevin Moffitt Blockchains: An Experiential Accounting Learning Activity Discussant: Yi Duo, SUNY-Binghamton Lorraine S Lee, University of North Carolina-Wilmington Deniz A Appelbaum, Montclair State University Enterprise Architecture for Accounting and Finance Transformation Discussant: Kathleen M. Bakarich, Hofstra University Daniel E. O’Leary, University of Southern California The Robots are Coming…But Aren’t Here Yet: The Use of Artificial Intelligence Technologies in the Public Accounting Profession Discussant: Daniel E. O'Leary, University of Southern California Kathleen M Bakarich, Hofstra University Patrick O'Brien, Hofstra University White Papers of Initial Coin Offerings Discussant: Lorraine S Lee, University of North Carolina-Wilmington Yi Duo, SUNY-Binghamton Journal of International Accounting Research Plenary Presentations Accounting - 1.8 CH Moderator: TBD Does Firms’ Dissemination of Corporate Social Responsibility Information Through Facebook Matter for Corporate Reputation? Janine Maniora, Technical University of Munich; Christiane Pott, TU Dortmund University Discussant: Steven Lin, University of Memphis Suggestions for Behavioral Accounting Research in an International Setting Wendy J. Bailey, Arizona State University

12:20 pm – 1:50 pm	Lunch Accounting - 0.5 CH Speaker: Mike Reavis, KPMG

2:00 pm – 3:30 pm	Concurrent Sessions 5.01: Emerging Technology II Accounting - 1.8 CH Moderator: Chanyuan Zhang, Rutgers, The State University of New Jersey A Reasonable Assurance Framework for Ethical AI Systems Hussein Issa, Rutgers, The State University of New Jersey, New Brunswick Deniz A. Appelbaum, Montclair State University Ronald J. Strauss, Montclair State University Discussant: Chanyuan Zhang, Rutgers, The State University of New Jersey Predict Audit Quality Using Machine Learning Algorithms Chanyuan Zhang, Rutgers, The State University of New Jersey Discussant: Deniz A. Appelbaum, Montclair State University The Attenuating Effect of Intelligent Agents and Agent Autonomy on Managers’ Ability to Diffuse Responsibility for and Engage in Earnings Management Peter Kipp, University of North Texas Mary B. Curtis, University of North Texas Ziyin Li, University of North Texas Discussant: Diane J. Janvrin, Iowa State University Auditing an RPA-Enabled Accounting Information System Deniz A. Appelbaum, Montclair State University Stephen Kozlowski, Eastern Illinois University Discussant: Rob Nehmer, Oakland University 5.02: IT and Audit Accounting - 1.8 CH Moderator: Eo Jin Lee, Florida International University The Use of Technology Based Audit Techniques in the Internal Audit Function—Is There an Improvement in Efficiency and Effectiveness? Marc Eulerich, University Duisburg-Essen Adi Masli, The University of Kansas Discussant: Ben Yangin Yoon, Rutgers, The State University of New Jersey Knowledge Spillover from Audit Clients Using the same ERP System: Effects on Audit Efficiency and Pricing Uday S. Murthy, University of South Florida Jongchool Park, University of South Florida Thomas Joseph Smith, University of South Florida James D. Whitworth, University of South Florida Discussant: Eileen Z. Taylor, North Carolina State University Does Gender Affect Auditor’s Decision Processes for Issuing a Going-Concern Audit Opinion? Eo Jin Lee, Florida International University Discussant: Adi Masli, The University of Kansas 5.03: Blockchain Session III Accounting - 1.8 CH Moderator: Myles Stern, Wayne State University Shared, Distributed, and Blockchain Ledgers: What’s the Core Concept? Myles Stern, Wayne State University Alan Reinstein, Wayne State University Discussant: Patrick Wheeler, Florida Gulf Coast University Nonprofessional Investors’ Perceptions of Traditional and Blockchain-Based Financial Accounting Systems: Implications for Source Credibility, Transparency, Trustworthiness, and Investor Judgment and Decision-Making Xu Cheng, Auburn University Travis P. Holt, Auburn University James H. Long, Auburn University Tina M Loraas, Auburn University Discussant: Yibo Zhang, Miami University 5.04: Early Stage Research Paper II Accounting - 1.8 CH Moderator: Juergen Sidgman, University of Wisconsin–Oshkosh Cybersecurity Oversight and Disclosure: An Inside Perspective Michelle Rene Lowry, Virginia Polytechnic Institute and State University The Effect of Personalized Communication and Extrinsic Rewards on Accountants’ Participation in Crowdsourcing Brandon Vagner, Middle Tennessee State University Andrea S. Kelton, Middle Tennessee State University The Effects of Worked-Examples and Use of Communication Technology on Auditors’ Skeptical Judgments Junnan Cui, University of North Texas The Effects of the Perception of Anonymity on Tax Reporting Accuracy Juergen Sidgman, University of Wisconsin–Oshkosh Veena Looknanan Brown, University of Wisconsin–Milwaukee Christopher Jones, University of Wisconsin–Oshkosh The Effects of Ego Network Characteristics on Market Reactions: A Social Network Analysis Perspective of Twitter Cashtag Networks and Earnings Announcement Events Gregory D. Saxton, York University 5.05: Performance Measurement Accounting - 1.8 CH Moderator: Mike Kaymaz, Clarion University The Impact of Intangible Factors on Profitability: Evidence from Corporations Traded at Muscat Securities Market in Oman Mike Kaymaz, Clarion University Ilker Yilmaz, Dhofar University Ozgur Kaymaz, Turkish Airlines Discussant: Yusuke Takasu, Yokohama National University Effects of Strategic Performance Measurement Systems over Profitability, Evidence from Emerging Markets Mauricio Melgarejo, Butler University Carlos Rodriguez, INCAE Business School Jose Torres, Rice University Discussant: Kecia Smith, North Carolina A&T State University Return Predictability of the Implied Cost of Equity Capital: International Evidence Yusuke Takasu, Yokohama National University Discussant: Mauricio Melgarejo, Butler University 5.06: Banking Accounting – 1.8 CH Moderator: Elaine Henry, Stevens Institute of Technology Banking Crises, Accounting Choices and the Spare Tire Effect Claudia Imperatore, Bocconi University Marco Trombetta, IE Universidad Discussant: Lorenzo Dal Maso, Essec Business School Banks’ Response to AOCI Filter Removal: Opportunistic Selling AFS Behavior, LLP, and Earnings Management Qiuhong Zhao, Texas A&M University–Corpus Christi Discussant: Qing Burke, Miami University Does Climate Risk Relate to Loan Loss Provision Estimates in the Banking Industry? Lorenzo Dal Maso, ESSEC Business School Gerald Lobo, University of Houston Francesco Mazzi, University of Florence Kiridaran Kanagaretnam, York University Discussant: Claudia Imperatore, Bocconi University 5.07: Valuation Accounting - 1.8 CH Moderator: Gia M. Chevis, Baylor University CSR Disclosure, Dividend Pay-Outs and Firm Value: Relations and Mediating Effects Charl de Villiers, The University of Auckland, and University of Pretoria Diandian Ma, The University of Auckland Ana Cristina Marques, University of East Anglia Discussant: Ziyao San, York University Goodwill and Stock Price Crash Risk Wen He, The University of Queensland Jeong-Bon Kim, City University of Hong Kong Chao Kevin Li, UNSW Sydney Yi Si, Xiamen University Discussant: Cristina Florio, University of Verona Are Goodwill-Related Accounting Measures Value Relevant? Evidence from the EU Banking Industry Cristina Florio, University of Verona Andrea Lionzo, Catholic University of Sacred Heart Renê Coppe Pimentel, University of São Paulo Discussant: Stephani Mason, DePaul University