Program | American Accounting Association

Preliminary Agenda

Thursday, January 20, 2022

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

9:00 am – 11:30 am	Workshop: Storytelling: Turning Raw Financial Data into Compelling Insights Information Technology - 3.0 CH Presenters: Arline Savage, University of Alabama at Birmingham Danielle Brannock, Intuitive Surgical Alicja Foksinska, University of Alabama at Birmingham

1:00 pm – 3:30 pm	Workshop: Blockchain-A Hands-on Workshop Information Technology - 3.0 CH Presenters: Kimberly Swanson Church, Missouri State University Ethan Kinory, Rutgers, The State University of New Jersey Sean Stein Smith, Lehman College (CUNY)

5:30 pm – 6:30 pm	Welcome Happy Hour

Friday, January 21, 2022

7:00 am – 7:45 am	Breakfast

8:00 am – 9:00 am	Panel: Celebrating the Past and Future of AIS Research Accounting - 1.2 CH Moderator: Andrea Seaton Kelton, Middle Tennessee State University Panelists: Mary Curtis, University of North Texas Severin Grabski, Michigan State University Uday S. Murthy, University of South Florida Steve G. Sutton, NHH Norweigian School of Economics/University of Central Florida

9:15 am – 10:45 am	Concurrent Sessions 1.01: Reporting and Governance Information Technology - 1.8 CH Moderator: Marc Eulerich, University Duisburg-Essen Assurance of Continuously Reported Information Graham Gal, University of Massachusetts Nirmalee Raddatz, The University of Memphis Discussant: Juliana Kralik, University of South Florida Can Firms Leverage Their ERP Systems for Higher Corporate Social Responsibility Ratings? Amanuel Fekade Tadesse, University of New Orleans Daphne Simmonds, Metropolitan State University of Denver Uday S. Murthy, University of South Florida Discussant: Hilda Carrillo, University of Louisville Design of Governance Models for Digital Environments Hamed Khaledi, Paperscore.org Severin Grabski, Michigan State University Discussant: Peter Kipp, University of North Texas 1.02: Early Stage Research Accounting - 1.8 CH Moderator: Gregory D. Saxton, York University The Effects of Firms’ Use of Artificial Intelligence on Audit Efficiency and Quality Andrea Rozario, Stevens Institute of Technology Chanyuan Abigail Zhang, Rutgers, The State University of New Jersey Jie Bao, Rutgers, The State University of New Jersey Blockchain-Enabled Continuous Audit: Implementation of Blockchain-Enabled Smart Contract with the Integration of Business Process Management in Public Purchase Jumi Kim, Rutgers, The State University of New Jersey Maurício Vasconcellos Leão Lyrio, State Bureau for Administration of Santa Catarina—Brazil Jun Dai, Michigan Technological University Miklos Vasarhelyi, Rutgers, The State University of New Jersey Using Machine Learning to Detect and Predict Restatements—The Enigma of Unlabeled Positives Lanxin Jiang, Rutgers, The State University of New Jersey Miklos Vasarhelyi, Rutgers, The State University of New Jersey Chanyuan Abigail Zhang, Rutgers, The State University of New Jersey Audit 4.0-Based ESG Assurance: An Example of Using Satellite Images on GHG Emissions Yu Gu, Rutgers, The State University of New Jersey Jun Dai, Michigan Technological University Miklos Vasarhelyi, Rutgers, The State University of New Jersey The Effects of Bots on Market Reactions to Earnings Announcement Events Gregory D. Saxton, York University Tahmina Ahmed, York University 1.03: Education Information Technology - 1.8 CH Moderator: TBD 6 Cases on Process Mining David Wood, Brigham Young University SQL and Alteryx: A Mental Model Approach to Teaching Data Analytics Foundational Skills Lorraine S. Lee, UNC-Wilmington Gretchen Irwin Casterella, UNC-Wilmington Stop the Lies: Guiding Principles to Avoid Bad Visualizations in Accounting Kimberly Swanson Church, Missouri State University Ethan Kinory, Rutgers, The State University of New Jersey

10:45 am - 11:00 am	Break

11:00 am – 12:30 pm	Concurrent Sessions 2.01: Reporting and Governance Information Technology - 1.8 CH Moderator: Ekaete Efretuei, Newcastle University Does XBRL Technology Affect Investor Disclosure Processing Cost and Subsequent Market Outcomes? Vernon Richardson, University of Arkansas Rodney E. Smith, California State University, Long Beach Jee-Hae Lim, University of Hawaii at Manoa Discussant: Adi Masli, The University of Kansas Employee Online Word of Mouth and Firm Credit Risks Ji Sui, Stevens Institute of Technology Jing Chen, Stevens Institute of Technology Feng Mai, Stevens Institute of Technology Discussant: Kimberly Swanson Church, Missouri State University 2.02: Cybersecurity Information Technology - 1.8 CH Moderator: Deniz A. Appelbaum, Montclair State University Can Strong Governance Mitigate Cybersecurity Breach Contagion Effects? Andrea Seaton Kelton, Middle Tennessee State University Ya-Wen Yang, Wake Forest University Discussant: Lorraine Lee, UNC-Wilmington Chief Information Officer Characteristics and Internal Information Environment Quality:Evidence from Management Earnings Forecasts and IT Capability Ranking Chunhao Xu, The University of Texas of the Permian Basin Discussant: Andrea Kelton, Middle Tennessee State University Contagion or Competitive Effects? Lenders’ Response to Peer Firm Cyberattacks Amy Genson Sheneman, The Ohio State University Discussant: Corey Allison Evans, Texas Tech University 2.03: Blockchain Information Technology - 1.8 CH Moderator: Graham Gal, University of Massachusetts Blockchain Adoption and Trade Credits Harper Xing, Florida Atlantic University JiangBo HuangFu, Florida Atlantic University Robert E. Pinsker, Florida Atlantic University Discussant: Diane Janvrin, Iowa State University Business Strategy and Blockchain Adoption Harper Xing, Florida Atlantic University JiangBo HuangFu, Florida Atlantic University Robert E. Pinsker, Florida Atlantic University Discussant: Guoyu Lin, Clarkson University

12:35 pm – 1:50 pm	Lunch and Awards Presentation

2:00 pm – 3:30 pm	JETA Conference 3.01: Journal of Emerging Technologies in Accounting Session 1 Information Technology - 1.8 CH Moderator: Moderator: Kevin Moffitt, Rutgers, The State University of New Jersey Responses to SEC Comment Letters on Cybersecurity Risk Factor Disclosures Tawei (David) Wang, DePaul University Ju-Chun Yen, National Central University Kyunghee Yoon, Clark University Discussant: Andrea Rozario, Stevens Institute of Technology A Commentary on the Implications of Innovative Tools on the Quality of Audit Services Andrea Rozario, Stevens Institute of Technology Using Process Mining as an Assurance Tool in the Three-Lines-of Defense Model Marc Eulerich, University of Duisburg-Essen Qing Huang, Rutgers, The State University of New Jersey Miklos Vasarhelyi, Rutgers, The State University of New Jersey Discussant: Huijue Duan, Rutgers, The State University of New Jersey 3.02: Journal of Emerging Technologies in Accounting Conference Session 2 Information Technology - 1.8 CH Moderator: Moderator: Hussien Issa, Rutgers, The State University of New Jersey Industry 4.0-Enabled Corporate Environmental Reporting: A Case from a Chinese Energy Company Jun Dai, Michigan Technological University Wenjun Yu, No Affiliation Yu Gu, Rutgers, The State University of New Jersey Discussant: Hanchi Gu, Rutgers, The State University of New Jersey Decision Problems in Developing a Procure-to-Pay Fraud Detection Model from a Global Brewing Company Hanchi Gu, Rutgers, The State University of New Jersey Shaoyu Liu, Rutgers, The State University of New Jersey Arion Cheong, California State University, Fullerton Miklos Vasarhelyi, Rutgers, The State University of New Jersey Discussant: E. Jin Lee, Bryant University White Box Machine Learning to Discover Relevant Factors in Acquisition Abandonment E. Jin Lee, Bryant University Discussant: Jumi Kim, Rutgers, The State University of New Jersey

3:30 pm - 3:45 pm	Break

3:45 pm – 5:15 pm	Concurrent Sessions 4.01: Reporting and Governance Information Technology - 1.8 CH Moderator: Leah Conrad, University of North Texas The Effect of Option Holding on Managerial Risk Taking—A Modern Literature Review Guoyu Lin, Clarkson University Discussant: Robert Pinsker, Florida Atlantic University The Impacts of Board-Level IT Expertise on Accounting Reporting Complexity Jiwon Nam, Florida Atlantic University Robert E. Pinsker, Florida Atlantic University Discussant: Graham Gal, University of Massachusetts Amherst The Metaphysics of Internal Controls Graham Gal, University of Massachusetts Discussant: Wanying Jiang, Louisiana State University 4.02: Panel: Education 4.0: Innovation via Customization in Accounting and Auditing Accounting - 1.8 CH Moderator: Hussein Issa, Rutgers, The State University of New Jersey Panelists: Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey Margarita M. Lenk, Colorado State University A. Faye Borthick, Georgia State University David A. Wood, Brigham Young University 4.03: Cybersecurity Information Technology - 1.8 CH Moderator: Jacob Lennard, University of Central Florida The Dark Side of Corporate Social Responsibility: Using CSR to Predict Cybersecurity Attack Incidents and Disclosure Timeliness Zhijian He, Marquette University Xin Luo, Marquette University Wioleta Celina Olczak, Marquette University Discussant: Amy Sheneman, The Ohio State University The Impact of Managerial Overconfidence and Managerial Ability on Data Security Breaches Tonya Jeanine Blocker, Florida Atlantic University Discussant: Vern Richardson, University of Arkansas The Invisible Risk: The Data-Sharing Activities of Data Brokers and Information Leakage Arion Cheong, California State University, Fullerton Tawei (David) Wang, DePaul University Won No, Rutgers, The State University of New Jersey Discussant: Kevin C. Moffitt, Rutgers, The State University of New Jersey

5:30 pm – 6:30 pm	Happy Hour

Saturday, January 22, 2022

7:00 am – 7:45 am	Breakfast

7:50 am – 9:20 am	Concurrent Sessions 5.01: Reporting and Governance Information Technology - 1.8 CH Moderator: Yu Gu, Rutgers, The State University of New Jersey Incentive Contracting with Multiple Directorships Guoyu Lin, Clarkson University Discussant: Bradley Lawson, Oklahoma State University Macroeconomic News, Management Forecast and Firms’ Real Decisions Guoyu Lin, Clarkson University Discussant: Deniz A. Appelbaum, Montclair State University Pay Disparity and Financial Reporting Similarity Wanying Jiang, Louisiana State University Joseph Johnston, Illinois State University Tianpei Li, Florida Atlantic University Stephanie Walton, Louisiana State University Discussant: Guoyu Lin, Clarkson University 5.02: Data Analytics Information Technology - 1.8 CH Moderator: Jeff Pickerd, University of Mississippi Data Analytics Adoption, Social Support, and Internal Auditor Performance Evisa Bogdani, University of Kentucky Monika Causholli, University of Kentucky Romina Rakipi, University of Florida Discussant: Marc Eulerich, University Duisburg-Essen Data Analytics, Pressure, and Self-Determination: Experimental Evidence from Internal Auditors Eddy Cardinaels, Tilburg University Marc Eulerich, University of Duisburg-Essen Amin S. Sofla, KU Leuven Discussant: Jared Koreff, Trinity University Establishing Requirements for the Application of Process Discovery Algorithms in Audit Practice Elseline Senave, Hasselt University Manal Laghmouch, Hasselt University Mieke Jans, Hasselt University Discussant: Jacob Lennard, University of Central Florida 5.03: Machine Learning Information Technology - 1.8 CH Moderator: Onder Kaymaz, Clarion University Considering Similarity in Audit Selection: Skipper and Stretcher Nuriddin Tojiboyev, Rutgers, The State University of New Jersey, Newark Alexander Kogan, Rutgers, The State University of New Jersey, Newark Discussant: Abigail Zhang, Rutgers, The State University of New Jersey Investor Processing of Differing Information Streams Disseminated via Social Media Neal Michael Snow, Lehigh University Peter Kipp, University of North Texas Jason T. Rasso, University of South Carolina Discussant: Deniz A. Appelbaum, Montclair State University Machine Learning Analysis for Management Decision Making on Merger and Acquisition Abandonment E. Jin Lee, Bryant University Discussant: Nuriddin Tojiboyev, Rutgers, The State University of New Jersey

9:30 am – 10:30 am	Panel: Elevating Equity with Data and Technology: Lessons from Practice Accounting - 1.2 CH Moderator: Antoinette Smith, Florida International University Panelists: Aaron Rodriguez, Head of Employee Insights and Research, Wayfair Margarita Lenk, Colorado State University Antoinette Smith, Florida International University

10:30 am - 10:45 am	Break

10:45 am – 12:15 pm	Concurrent Sessions 6.01: Reporting and Governance Information Technology - 1.8 CH Moderator: E. Jin Lee, Bryant University Revisiting IFRS Consequences: Evidence from Wider Corporate Reporting Ekaete Efretuei, Newcastle University Discussant: Shih-Chu Chou, San Francisco State University The Adoption of XBRL and Information Environment: Evidence from Future Earnings Response Coefficients (FERCs) Yimei Zhang, University of South Florida Yibo Zhang, Miami University Discussant: Richard David Mautz, University of South Florida The Effect of Enterprises Applying for Legal Entity Identifier on the Cost of Equity Capital Shih-Chu Chou, San Francisco State University Ya Li, National Central University Tawei (David) Wang, DePaul University Ju-Chun Yen, National Central University Discussant: Ji Sui, Stevens Institute of Technology 6.02: Cybersecurity Information Technology - 1.8 CH Moderator: Tianpei Li, Florida Atlantic University Cybersecurity Breaches in the Supply Chain and Earnings Management Zhijian He, Marquette University Stephanie Walton, Louisiana State University JiangBo HuangFu, Florida Atlantic University Discussant: Margarita Lenk, Colorado State University Cybersecurity Risk Disclosure in the Banking Industry: A Comparative Study Maryam Firoozi, Carleton University Sana Mohsni, Carleton University Discussant: Zhijian He, Marquette University Data Breach Severity and Debt Market Responses Corey Allison Evans, Texas Tech University Brooke Beyer, Kansas State University Terry W. Mason, Kansas State University Ashley Nicole West, Kansas State University Discussant: Maryam Firoozi, Carleton University 6.03: Education Information Technology - 1.8 CH Moderator: TBD Analyzing Unrealized Gains and Financial Performance to Identify Candidate Properties for a Section 1031 Like-Kind Exchange A. Faye Borthick, Georgia State University Lucia N. Smeal, Georgia State University Business Education 4.0: Innovation, Flexibility, and Scalability Huijue Kelly Duan Hussein Issa, Rutgers, The State University of New Jersey Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey

12:20 pm – 1:20 pm	Lunch

1:30 pm – 3:00 pm	Concurrent Sessions 7.01: Machine Learning Information Technology - 1.8 CH Moderator: Tina M. Loraas, Auburn University Predicting The Discontinuity of Non-Profit Organizations Using the Machine Learning Approach Xinxin Wang, Rutgers, The State University of New Jersey Heejae Lee, Rutgers, The State University of New Jersey Richard B. Dull, West Virginia University Discussant: Andrea Rozario, Stevens Institute of Technology The Causal Effect of Unionization on Firms’ Earnings Management: Evidence from the Regression Discontinuity Design Guoyu Lin, Clarkson University Discussant: Jeff Pickard, University of Mississippi The COVID-19 Black Swan: Auditing Uncertainty Deniz A. Appelbaum, Montclair State University Danielle Rose Lombardi, Villanova University Janice Sipior, Villanova University Discussant: Hussein Issa, Rutgers, The State University of New Jersey 7.02: Early Stage Research Accounting - 1.8 CH Moderator: Yibo (James) Zhang, Miami University The Collective Impact of Graphical Distortion and Vividness in Digital Annual Reports on Investors’ Judgments and Decisions Kun Liu, Henan University Patrick Wheeler, Florida Gulf Coast University Yibo (James) Zhang, Miami University Visually Speaking: How Document Design Influences Community Benefit In Nonprofit Hospitals Alicia Vance Irwin, University of Kentucky The Observer Effect on Tax Reporting Accuracy Veena L. Brown, University of Wisconsin–Milwaukee Christopher Jones, University of Wisconsin–Oshkosh Aaron J. Mandell, University of Wisconsin–Milwaukee Juergen Sidgman, University of Alaska Anchorage Factors Influencing External Auditors’ (Intention To) Use Data Analytics for Statutory Financial Auditing Purposes Benita Gullkvist, Hanken School of Economics Prediction Error, Noise, and Bias of Auditors’ Going Concern Opinions and the Role of Machine Learning Chanyuan Abigail Zhang, Rutgers, The State University of New Jersey Yu Gu, Rutgers, The State University of New Jersey Miklos Vasarhelyi, Rutgers, The State University of New Jersey 7.03 Data Analytics Information Technology - 1.8 CH Moderator: Romina Rakipi, University of Florida The Effects of Continuous Auditing and COVID-19 on Employees’ Likelihood to Comply with the Internal Control System: The Role of Conscientiousness Marc Eulerich, University of Duisburg-Essen Vanessa Isabell Lopez Kasper, University of Duisburg-Essen Amin S. Sofla, KU Leuven Discussant: Richard David Mautz, University of South Florida The Impact of Audit Technology on Audit Outcomes: Evidence for Technology-Based Audit Techniques and Data Analytics Technology Marc Eulerich, University of Duisburg-Essen Adi Masli, The University of Kansas Jeffrey Scott Pickerd, The University of Mississippi David A. Wood, Brigham Young University Discussant: Neal Michael Snow, Lehigh University Who Cares about Social Technology Risks? Analyzing Determinants of Social Technology Risk Prevention Diane J. Janvrin, Iowa State University Margarita M. Lenk, Colorado State University John Krahel, Loyola University Maryland Brett Considine, Monash University Discussant: Kevin C. Moffitt, Rutgers, The State University of New Jersey