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2021 Joint Midyear Meeting of the AIS and SET Sections

Preliminary Agenda

View Abstracts

Thursday, February 4, 2021

3:00 pm - 7:00 pm EST
 

AIS New Scholars Consortium
Accounting - 3.6 CH

Welcome and Introduction

Andrea Seaton Kelton, Middle Tennessee State University

Expert Tips on Being an Engaging Teacher
Kelly Richmond Pope, DePaul University
Wendy Tietz, Kent State University
Margarita Lenk, Colorado State University

Short Break

Best Practices for Discussing and Reviewing Papers
Mary Curtis, University of North Texas
David Wood, Brigham Young University

Short Break

Strategies for Success

Tips for Your Early Career
Xu (Joyce) Cheng, Auburn Univeristy

Preparing for the Tenure Process
Rina Hirsch, Hofstra University

Building a Research Portfolio
Margaret Christ, University of Georgia

Closing Remarks
Andrea Seaton Kelton, Middle Tennessee State University 

6:00 pm - 7:00 pm EST

AIS New Scholars Consortium Happy Hour

Friday, February 5, 2021

10:00 am - 10:15 am EST

Welcome
Jennifer Riley, University of Nebraska at Omaha, AIS President
Scott Summers, Brigham Young University, SET President

10:30 am - 12:00 pm EST

 1.01 Social Media
Accounting - 1.8 CH
Moderator: Kristine Brands, United States Air Force Academy

An Examination of Employee Sensitivity to the Risk of Whistleblowing via Social Media
Fangjun Xiao, San Jose State University
Bernard Wong-On-Wing, Washington State University
Discussant: Ann Dzuranin, Northern Illinois University

The Impact of CEO Reformative Action and Message Source on Non-Professional Investors’
Response to CEO Apologies on Social Media

Ziyin Li, University of North Texas
Peter Kipp, University of North Texas
Discussant: Neal Michael Snow, Lehigh University

Social Media Similarity and Venture Capital Funding
Charles Oberweiser, University of Missouri
Discussant: Lin Wang, Florida Atlantic University


1.02: Data Analytics
Accounting - 1.8 CH
Moderator: Hussein Issa, Rutgers, The State University of New Jersey, New Brunswick

Testing the Moderating Effect of Technology Readiness on Dual Factor Theory: The Case of Data Analytic Software Adoption In Accounting
Dave Henderson, University of Mary Washington
Steven D. Sheetz, Virginia Tech

Predicting the Discontinuity of Non-Profit Organizations Using the Machine Learning Approach
Xinxin Wang, Rutgers, The State University of New Jersey

Do Adverse Effects Impede the Use of Data Analytics Methods and Tools in the Audit of Financial Statements?
Jasmin Dayeh, Copenhagen Business School

Strategic Disclosure Using Earnings Conference Calls and Non-Earnings Conference Calls: Topic Modeling Approach and Tone Analysis
Lin Wang, Midwestern State University

1.03: Education: Cybersecurity and Special Topics
Accounting - 1.8 CH
Moderator: Margarita Lenk, Colorado State University


How Would You Respond to High Profile Cybersecurity Breaches? Examining the Capital One, Equifax, and Target Cybersecurity Attacks
Diane Janvrin, Iowa State University
Scott Boss, Bentley University
Joy Gray, Bentley University


The Great Accounting Escape: A Teaching Tool for Relevant Costing and Special Decisions Jennifer Cainas, University of South Florida
Juliana Kralik, University of South Florida


Cyberattacks and Accounting Education: The Case of NotPetya and Fedex
Lorraine Lee, The University of North Carolina at Wilmington


1.04: Audit Issues
Accounting - 1.8 CH
Moderator: David A. Wood, Brigham Young University


The Use of Software in the Internal Audit Function: Empirical Evidence on how Data Analytics Maturity Enhances Auditors’ Performance
Marc Eulerich, University of Duisburg-Essen
Martin Wagener, University of Duisburg-Essen
Discussant: David Watson, University of South Florida


The Rise of Mobile Devices: An Era of New Audit Risk Assessment Challenges and Opportunities
Deniz A. Appelbaum, Montclair State University
Danielle Rose Lombardi, Villanova University
Janice C. Sipior, Villanova University
Discussant: Jacob Lennard, University of Central Florida


An Experimental Study on Alarm Prioritization in Information Systems Audit

Manal Laghmouch, Hasselt University
Sebastien Lizin, Hasselt University
Mieke Jans, Hasselt University
Jan Mendling, Vienna University of Economics and Business
Discussant: Deniz A. Appelbaum, Montclair State University

12:05 pm - 12:35 pm EST

Wiley Lunch & Learn 

1:00 pm - 1:25 pm EST

Award Presentation

1:30 pm - 3:00 pm EST

2.01 Panel: Embracing the AACSB A5 Standard
Accounting - 1.8 CH
Moderator: Robert Nehmer, Oakland University


Panelists: Hannah Crabtree, Grant Thornton 
Ellen Glazerman, EY Foundation
Margarita M Lenk, Colorado State University
Miklos A Vasarhelyi, Rutgers University - Newark
 

3:15 pm - 4:45 pm EST

3.01 Cybersecurity I
Accounting - 1.8 CH
Moderator: Jacob Zachary Haislip, Texas Tech University

The Impact of Mass Layoffs in IT Firms on Cybersecurity: Evidence from the Darknet Market
Arion Cheong, Rutgers, The State University of New Jersey
Michael G. Alles, 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: Robert E. Pinsker, Florida Atlantic University

The Impact of Pay Disparity on the Reported Security Breaches
Zhijian Chris He, Marquette University
Tianpei Li, Florida Atlantic University
Robert E. Pinsker, Florida Atlantic University
Discussant: Jacob Zachary Haislip, Texas Tech University

The King is Dead, Long Live the New IT King: Top Management Team Changes Following a Data Security Breach
Jacob Zachary Haislip, Texas Tech University
Jee-Hae Lim, University of Hawaii
Robert E. Pinsker, Florida Atlantic University
Discussant: Michael G. Alles, Rutgers, The State University of New Jersey



3.02 Audit Issues
Accounting - 1.8 CH
Moderator: Deniz A. Applebaum, Montclair State University

Continuous Auditing/Monitoring Using Process Mining and Robotic Process Automation: Creating Assurance Close to Real-time
Justin Pawlowski, University of Duisburg-Essen


COVID Monitoring and Risk Assessment: Implementing Continuous Intelligent Pandemic Monitoring (CIPM) in the U.S.
Kelly Duan, Rutgers, The State University of New Jersey

How Does Accounting Cloud Services Providers Perceive the Risks? Risk Assessment Modeling and Empirical Evidence
Huaping Wu, Chongqing University of Technology, China
Yuguo Wu, Chongqing University of Technology, China
Jidong Zhang, University of Wisconsin–Eau Claire

Business Ethics Perspective of Robotic Process
Hussein Issa, Rutgers, The State University of New Jersey
Andrea Rozario, Stevens Institute of Technology
Jonas Sveistrup Soegaard, Copenhagen Business School
Abigal Zhang, Rutgers, The State University of New Jersey

3.03 Data Analytics
Accounting - 1.8 CH
Moderator: Andrea Seaton Kelton, Middle Tennessee State University

Is Sophistication Always Better? The Impact of Supervisor Preferences and Data Analytic Tool Sophistication on the Evaluation of Complex Estimates
Jared Koreff, Trinity University
Steve Perreault, Providence College
Discussant: Megan Seymore, Ohio University

Presenting Data Analytics with Non-Financial Data: An Experimental Investigation of Managers’ Acceptance of an Internal Auditor’s Recommendation
Megan Seymore, Ohio University
Jesse C. Robertson, University of North Texas
Mary B. Curtis, University of North Texas
Discussant: Jared Koreff, Trinity University

Examining the Potential Benefits of Audit Data Analytics
Jee-Hae Lim, University of Hawaii
Jongwon Park, Monash University Caulfield
Gary Peters, University of Arkansas
Vernon J. Richardson, University of Arkansas
Discussant: Suzanne M. Seymoure, North Central College



3.04 XBRL and Financial Statements
Accounting - 1.8 CH
Moderator: Yiyang Zhang, Youngstown State University


Common Ownership and Financial Statement Comparability
Jae Bum Kim, Lehigh University
Doowon Lee, The University of Newcastle
Neal Michael Snow, Lehigh University
Discussant: Jiao Li, Texas Tech University


Do iXBRL Formatted Filings Enhance Informational Efficiency? Initial Evidence from Voluntary Adopters
Xin Luo, Marquette University
Tawei Wang, DePaul University
Liu Yang, Southeast Missouri State University
Yiyang Zhang, Youngstown State University
Xinlei Zhao, The University of Toledo
Discussant: Han Dai, University of South Florida


iXBRL Early Adoption, Audit Efforts and Audit Resource Allocation
Feng Guo, Iowa State University
Stephanie Walton, Louisiana State University
Mengmeng Wang, The University of North Carolina at Greensboro
Yiyang Zhang, Youngstown State University
Discussant: Tawei Wang, DePaul University

4:45 pm - 5:45 pm EST

Virtual Happy Hour

Saturday, February 6, 2021

11:00 am - 12:30 pm EST

4.01 Cybersecurity II
Accounting - 1.8 CH
Moderator: Xinlei Zhao, The University of Toledo

Firm Use of Cybersecurity Risk Disclosures
Wanying Jiang, Louisiana State University
Joseph Legoria, Louisiana State University
Kenneth J. Reichelt, Louisiana State University
Stephanie Walton, Louisiana State University
Discussant: Tianpei Li, Florida Atlantic University

Do Auditors Consider Cybersecurity Insurance in Pricing Audits?
Clark M. Wheatley, Florida International University
Angel Arturo Pacheco Paredes, Texas A&M International University
Discussant: Xi Jiang, Stevens Institute of Technology

Cybersecurity Risk Factor Disclosures Following a Data Breach
Jing Chen, Stevens Institute of Technology
Elaine Henry, Stevens Institute of Technology
Xi Jiang, Stevens Institute of Technology
Discussant: Stephanie Walton, Louisiana State University



4.02 Risk Issues
Accounting - 1.8 CH
Moderator: Deniz A. Applebaum, Montclair State University 

Inspectors and Gadgets: The Impact of Inspection Risk and Cost Efficiency on the Auditor’s Intent to Use Emerging Techniques and Technologies
Saad Bin Anis, NHH Norwegian School of Economics

The Invisible Hands: The Effect of Data Broker Registration on Data Broker’s Privacy Disclosure Quality and Data Sharing Activities
Arion Cheong, Rutgers, The State University of New Jersey
Won Gyun No, Rutgers, The State University of New Jersey
Tawei (David) Wang, DePaul University

Chief Information Officer’s (CIO) Social Capital and Data Breaches
Nusrat Farah, Southern Illinois University Carbondale
Sharif Islam, Southern Illinois University Carbondale
William McCumber, Louisiana Tech University
Tom Stafford, Louisiana Tech University
 

Employee Online Word of Mouth and Firm Credit Risk
Ji Sui, Stevens Institute of Technology



4.03 Education- Data Analytics
Accounting - 1.8 CH
Moderator: Kim Church, Missouri State University

Car Star: Developing Business Process and Query Skills for Solving Business Problems
A. Faye Borthick, Georgia State University
Gary P. Schneider, California State University, Monterey Bay
Ann D. O’Brien University of Wisconsin–Madison

The Benefit of Introducing Data Analytics in the Accounting Information Systems Course to Foster Critical Thinking Skills
Yoshie Saito, Brooklyn College–CUNY

Peer Learning in Data Analytics: Engaging Students and Developing Professional Skills
Tawei (David) Wang, DePaul University
Lisa Warshaw, University of Pennsylvania (retired)

A First Year Data Analytics Course for Accounting Students
Theophanis C. Stratopoulos, University of Waterloo
Nancy Vanden Bosch, University of Waterloo



4.04 Machine Learning and Textual Analysis
Accounting - 1.8 CH
Moderator: Lin Wang, Midwestern State University 

Understanding Auditors’ Decision-Making Process Measured Through Machine Learning Analysis: Empirical Application to U.S. Going Concern Audit Opinion
E. Jin Lee, Florida International University
Discussant: Diane Janvrin, Iowa State University

Classifying Restatements: An Application of Machine Learning and Textual Analytics
Louise Hayes, University of Guelph
Jefim Boritz, University of Waterloo
Discussant: E. Jin Lee, Florida International University

Legal Intensity of Financial Reports, Corporate Governance, and Financial Reporting Quality
Mengtian Li, Temple University
Jagan Krishnan, Temple University
Jayanthi Krishnan, Temple University
Discussant: Jagdish Gangolly, University of Albany, SUNY

1:30 pm - 3:30 pm EST

5.01 JETA Conference
Accounting - 2.4 CH
Moderator: Kevin C. Moffitt, Rutgers, The State University of New Jersey, New Brunswick

Emerging Technologies for Inventory Control
Jesus Canelon, California State University San Bernardino
Esperanza Huerta, San Jose State University
Terry Ryan, Claremont Graduate University
Discussant: E. Jin Lee, Florida International University

Impact of Continuous Monitoring on Managerial Accounting: A Government Procurement Use Case During COVID-19 Pandemic
Wenru Wang, Rutgers, The State University of New Jersey, Newark
Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Discussant: Ekaete Efretuei, Newcastle University

Statistical Machine Learning Approach to Address Imbalanced Data in Accounting Research
E. Jin Lee, Florida International University
Discussant: Esperanza Huerta, San Jose State University

Year and Industry-Level Accounting Narrative Analysis: Readability and Tone Variation
Ekaete Efretuei, Newcastle University
Discussant: Wenru Wang, Rutgers, The State University of New Jersey, Newark

3:45 pm - 4:45 pm EST

6.01 COVID
Accounting - 1.2 CH
Moderator: Charles Oberweiser, University of Missouri


RPA to Mitigate Covid-19-Induced Accounting Work Disruptions
Deniz A. Appelbaum, Montclair State University
Stephen Kozlowski, Eastern Illinois University
Discussant: Xiaoqi Wang, University of Waterloo
Do Firms Provide Informative Disclosures in an Environment of Extreme Uncertainty? Evidence from the Covid-19 Pandemic
Theophanis C. Stratopoulos, University of Waterloo
Xiaoqi Wang, University of Waterloo
Betty Xing, University of Waterloo
Discussant: Brigitte Muehlmann, Babson College
 

3:45 pm - 5:15 pm EST

6.02 Blockchain
Accounting - 1.8 CH
Moderator: Deniz A. Applebaum, Montclaire State University 

The Information Content In Order Books Evidence From Cryptocurrency Exchanges
Sheng-Feng Hsieh, Rutgers, The State University of New Jersey, Newark

Cryptocurrency Involvement, Earnings Volatility, and Management Forecast
Sheng-Feng Hsieh, Rutgers, The State University of New Jersey, Newark

A Framework for Auditing Cryptocurrency Transactions
Sheng-Feng Hsieh, Rutgers, The State University of New Jersey, Newark

The Methodology for Thinly Traded Cryptocurrency Valuation
Sheng-Feng Hsieh, Rutgers, The State University of New Jersey, Newark



6.03 Miscellaneous
Accounting - 1.8 CH
Moderator: Theophanis C. Stratopoulos, University of Waterloo

The V-Matrix: A Life Cycle Approach to Organizations Transitioning through Big Data
Guido L. Geerts, University of Delaware
Daniel E. O’Leary, University of Southern California
Discussant: Arion Cheong, Rutgers, The State University of New Jersery, Newark

The Effect of CEO IT Ability on Bank Loan Terms
Tracie Sloop Frost, Hong Kong Polytechnic University
Zhijian Chris He, Marquette University
Jiwon Nam, Florida Atlantic University
Robert E. Pinsker, Florida Atlantic University
Discussant: Yimei Zhang, University of South Florida

Common ERP Vendor Use in a Supply Chain
Feng Guo, Iowa State University
Robert E. Pinsker, Florida Atlantic University
Stephanie Walton, Louisiana State University
Yiyang Zhang, Youngstown State University
Discussant: Daniel E O'Leary, University of Southern California

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