Menu

We gratefully acknowledge the KPMG Foundation for their generous support!

2020 Joint Midyear Meeting of the AIS, SET and International Sections

Click Here to Access Abstracts

 

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  

   

 

Copyright © 1998 - 2020 by American Accounting Association. All rights reserved.