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