Program | American Accounting Association

2023 Joint Midyear Meeting of the AIS, SET and International Sections

Preliminary Program

Thursday, January 26, 2023
7:00 am - 5:00 pm	Registration

7:00 am – 5:00 pm	AIS New Scholars Doctoral Consortium (accepted students only) Accounting - 7.4 CH IAS PhD Student/New Faculty Consortium (accepted students only) Accounting - 7.6 CH

8:00 am - 10:00 am	Pre-Registration Required for all Workshops CANCELLED! Workshop 1: Do Auditors Tend to Over rely on Emerging Technologies? Some Preliminary Evidence. Presenters: Sridhar Ramamoorti, University of Dayton Cory A Campbell, Indiana State University Thomas G Calderon, The University of Akron

10:15 am - 12:15 pm	Workshop 2: From Raw Data to a Story – A Tableau Visualization Case from a Professional’s Perspective Accounting - 2.4 CH Presenter: Alicja Foksinska Arnold, Protective Life and The University of Alabama at Birmingham

1:00 pm – 3:00 pm	Workshop 3: “Grounding" Theories of Audit Analytics Accounting - 2.4 CH Presenters: Tom Stafford, Louisiana Tech University Tawei David Wang, DePaul University Sharif Islam, Southern Illinois University - Carbondale

3:15 pm - 5:15 pm	Workshop 4: Visualization Unleashed: Theoretical and Hands-on training to Improve Communication Skills Accounting - 2.4 CH Presenter: Juergen Sidgman, University of Alaska Anchorage

5:30 pm - 6:30 pm	Welcome Reception
Friday, January 27, 2023

7:00 am – 8:00 am	Breakfast

8:00 am - 5:00 pm	Tabletop Exhibits MMBA and Wiley

8:00 am - 9:30 am	General Session: How Can Our Sections Help With the Drop in Enrollments? Accounting - 1.8 CH Moderator: Margarita Lenk, Colorado State University Panelists: Stephanie Bryant, AACSB Daniel Martin, Chairman of Nevada Society of CPAs & Partner, Eide Baily Daniel O'Leary, University of Southern California Miklos Vasarhelyi, Rutgers University

9:30 am – 10:00 am	Break Sponsored by the Journal of International Accounting, Auditing and Taxation

10:00 am - 11:30 am	Concurrent Sessions 1.01: Audit Judgement Auditing - 1.8 CH Moderator: Sohee Kim, University of Kentucky Auditors’ Going Concern Opinions (GCOs) Are Noisy and Biased—How Can We Improve Them? Chanyuan Abigail Zhang, Rutgers, the State University of New Jersey Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark Yu Gu, Rutgers, The State University of New Jersey Auditors Scan News Headlines? The Prophetic Vision for Going-Concern Opinions Deniz A. Appelbaum, Montclair State University Huijue Kelly Duan, Rutgers, The State University of New Jersey Ting Sun, The College of New Jersey Hanxin Hu, Rutgers, The State University of New Jersey What’s in a Number? How Narrative Disclosure of the Number of Material Weaknesses Impacts Investor Judgments Matthew Starliper, Texas A&M University–Corpus Christi 1.02: Cyber Issues I Information Technology - 1.8 CH Moderator: Lorraine S. Lee, The University of North Carolina at Wilmington A Multi-Method Examination of Investor Response to Cybersecurity Breach Announcements Lorraine S. Lee, The University of North Carolina at Wilmington Steven Edward Kaszak, The University of North Carolina at Wilmington Inexpert Supervision: Field Evidence on Boards’ Oversight of Cybersecurity Michelle Lowry, Virginia Polytechnic Institute and State University Anthony Vance, Virginia Polytechnic Institute and State University Marshall Vance, Virginia Polytechnic Institute and State University The Impact of Cybersecurity Assurance and Cybersecurity Insurance Disclosure on Investors Jiehui Huang, University of South Florida Uday S. Murthy, University of South Florida 1.03: Education I—Curriculum Accounting - 1.8 CH Moderator: Juliana Kralik, University of South Florida Accounting Students’ Perception on Non-Routine Cognitive Skills Christine Naaman, Murray State University Najib Sahyoun, Murray State University Hani Tadros, Elon University How to Implement a Data Analytics Enabled Accounting Curriculum Duane Kennedy, University of Waterloo Theophanis C. Stratopoulos, University of Waterloo The Upskilled Accountant: An Examination of Accounting’s Digital Transformation Kristina Colleen Demek, University of South Florida Juliana Kralik, University of South Florida Richard David Mautz, University of South Florida 1.04: IT Innovation and Investing Accounting - 1.8 CH Moderator: Dan O'Leary, University of Southern California Continuous Auditing as a Catalyst for Organizational Learning: Observing Long-Term Effects using Real-Life Data Marc Eulerich, University Duisburg-Essen Benjamin Fligge, University Duisburg-Essen Vanessa Lopez Kasper, University Duisburg-Essen Does Information Technology Capability affect Relationship-Specific Investing? Tracie Frost, The Hong Kong Polytechnic University Jee-Hae Lim, University of Hawaii JiangBo HuangFu, Florida Atlantic University Zhijian He, Marquette University 1.05: Audit Quality Auditing - 1.8 CH Moderator: Cristina Florio, University of Verona Does Convergence with International Standards on Auditing Improve Audit Quality? Ole-Kristian Hope, University of Toronto Cyndia Wang, The University of British Columbia Yaqian Wu, Nanjing Agricultural University Min Zhang, Renmin University of China Discussant: Emily Anne Shafron, Texas A&M University Auditor-in-Charge Exposure to Complex Accounting Items at Initial Recognition and Subsequent Audit Quality: Evidence from Goodwill Accounting Peter Frii, Umea University Dennis Sundvik, Hanken School of Economics Discussant: Cristina Florio, University of Verona The Effect of Clients’ Industry Competition on the Audit Quality of Industry Expertise: Evidence from the U.S. and Taiwan Xiang-Yu Huang, National Taiwan University Discussant: Kim D. Westermann, California Polytechnic State University, San Luis Obispo 1.06: Public Company Accounting Oversight Board Auditing - 1.8 CH Moderator: Daphne Hart, University of Illinois at Chicago Market Reaction to the Holding Foreign Companies Accountable Act Steve Wen-Jen Lin, The University of Memphis Zhenfeng Liu, University of Michigan–Flint Ran Ling, Texas A&M University–Commerce Ling Tuo, Old Dominion University Discussant: Daphne Hart, University of Illinois at Chicago The Spillover Effect of PCAOB International Inspection Reports in Corporate Pyramids Chao-Jung Chen, National Pingtung University Huichi Huang, North Dakota State University Hong Xie, University of Kentucky Discussant: Xi Ai, University of Louisville 1.07: Earnings Quality Accounting - 1.8 CH Moderator: Michael Neel, University of North Texas Investor Style and Domicile and Financial Reporting Comparability Stefano Coda, IÉSEG School of Management Discussant: Harold Lopez, Universidad de Chile Country-Level Loss Aversion and Loss Avoidance in Financial Reporting Around the World Michael Neel, University of North Texas Discussant: Long Chen, George Mason University

11:30 am - 1:00 pm	Lunch with Speaker, Gene Lee, Senior Vice President, Data Analytics, Caesars Analytics Department Accounting - 1.0 CH

1:15 pm – 2:45 pm	Concurrent Sessions 2.01: Audit Fees and Audit Changes Auditing - 1.8 CH Moderator: Wanying Jiang, Louisiana State University Audit Fees and Investor Attention to 10-K Filings Myojung Cho, Pace University Feiqi (Freddy) Huang, Pace University Xin Luo, Marquette University Do Auditor Change Announcements Trigger Information Acquisition? Steve Kaplan, Arizona State University Noah Myers, Utah Valley University 2.02: Cyber Issues II Information Technology - 1.8 CH Moderator: Steven Maex, George Mason University Auditor’s Consideration of Client Cybersecurity Risk—A Machine Learning-Based Analysis Wanying Jiang, Louisiana State University COSO Framework Adoption and Cybersecurity Breaches Yiyang Zhang, Youngstown State University Stephanie Walton, Louisiana State University Amanuel Fekade Tadesse, University of New Orleans The Impact of Customer Firm Data Breaches on the Audit Fees of their Suppliers Yimei Zhang, University of South Florida Thomas Joseph Smith, University of South Florida 2.03: Education II—Tools Accounting - 1.8 CH Moderator: Richard David Mautz, University of South Florida Analyzing Depreciation Mason Snow, California State University, Fullerton Janet Samuels, Arizona State University Exploring Enterprise Resource Planning Systems Using Odoo Diane J. Janvrin, Iowa State University Jim Kurtenbach, Iowa State University The Development of the Process Mining Event Log Generator (PMELG) Tool Steven R. Hawkins, Southern Utah University Jeffrey Scott Pickerd, The University of Mississippi Scott L. Summers, Brigham Young University David A. Wood, Brigham Young University 2.04: AI Applications Information Technology - 1.8 CH Moderator: Yunshil Cha, University of New Hampshire Employees’ Perceived Fairness of Algorithmic Performance Evaluation: When Do Employees Believe Algorithms Are Fair? Yunshil Cha, University of New Hampshire The Impact of Imbalance Financial Texts on the Audit Analysis: A Machine Learning and Sentiment Text Analytic Combination Approach Shi-Ming Huang, National Chung Cheng University Yi Ting Yang, National Chung Cheng University Sherry Huang, Jacksoft Commerce Automation Ltd. Using Artificial Intelligence in ESG Assurance Fengke Li, Rutgers, The State University of New Jersey Meehyun Kim, Rutgers, The State University of New Jersey Jun Dai, Michigan Technological University Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark 2.05: T&C Panel Accounting - 1.8 CH Moderator: Laura Swenson, University of Wisconsin–Milwaukee Panelists: Natalie Tatiana Churyk, Northern Illinois University Jeff Wilks, Brigham Young University Timothy Eaton, Miami University Jason Porter, Washington State University Accounting curriculums all over the globe use case studies to apply textbook and classroom material to real-world settings. The purpose of this session is three-fold: (1) to discuss “best practices” when creating a case study, including those addressing international accounting issues. (2) tips for using case studies in the classroom. (3) to introduce and/or review with the audience case study resources from the Profession. 2.06: Comment Letters Accounting - 1.8 CH Moderator: Emily Anne Shafron, Texas A&M University “No Comment”: Language Barriers and the IASB’s Comment Letter Process Emily Anne Shafron, Texas A&M University Christopher G. Yust, Texas A&M University Brian Monsen, The Ohio State University Eduardo Flores, University of São Paulo Discussant: Daeun Lee, Nova Southeastern University SEC Comment Letters in Family Firms Jihad Al-Okaily, King Fahd University of Petroleum and Minerals Moataz El-Helaly, American University in Cairo Discussant: Jeff Chen, Texas Christian University 2.07: The Impact of Diversity Accounting - 1.8 CH Moderator: Dennis Sundvik, Hanken School of Economics Does Gender Moderate Accounting-Based Valuation of Startup Ventures: Evidence from Dragons’ Den Prajakta Desai, Bocconi University Bjorn Jorgensen, Copenhagen Business School Discussant: Dennis Sundvik, Hanken School of Economics The Impact of Internal Audit Team Diversity on the Internal Audit Function’s Work Annika Bonrath, University of Duisburg-Essen Marc Eulerich, University Duisburg-Essen Discussant: Hilda Carrillo, University of Louisville

2:45 pm - 3:15 pm	Break

3:15 pm – 4:45 pm	Concurrent Sessions 3.01: Audit Technology Auditing - 1.8 Moderator: Peter Kipp, University of North Texas Cataloguing Assurance Related Technologies and Tools Efrim Boritz, University of Waterloo Tim David Bauer, University of Waterloo Krista Fiolleau, University of Waterloo Bradley M. Pomeroy, University of Waterloo Adam Vitalis, University of Waterloo Pei Wang, University of Waterloo The Impact of Data Analytics Use by Internal Auditors on the Reliability and Timeliness of Financial Reporting Romina Rakipi, West Virginia University Giuseppe D’Onza, University of Pisa The Use of Data Analytic Visualizations to Inform the Audit Risk Assessment: The Impact of Initial Visualization Form and Documentation Focus Rebecca Baaske, The University of Tampa Uday S. Murthy, University of South Florida 3.02: XBRL and ERP Information Technology - 1.8 CH Moderator: Qiu Zheng, West Virginia University CEO-CFO Personality Dissimilarity and Firm XBRL Reporting Quality Wanying Jiang, Louisiana State University Tianpei Li, Florida Atlantic University Ji Sui, Stevens Institute of Technology Does XBRL Improve Usefulness of Financial Information to Investors? Evidence from Investors’ Assessment of M&As Jiao Li, Nova Southeastern University Kirsten Abram Cook, Texas Tech University Tao Ma, Texas Tech University Implementing ERP with Maintenance and Support in Mind: Exploring the Efficacy of Application Management Services for the ERP Post-Implementation Phase Marianne Bradford, North Carolina State University Murat Adivar, Fayetteville State University Bob Bucy, North Carolina State University 3.03: Education III—Databases and SQL Information Technology - 1.8 CH Moderator: Noah Myers, Utah Valley University Improving Analytical Expertise by Querying to Calculate Unrecorded Shrinkage A. Faye Borthick, Georgia State University Jonene M. Fine, Armourco, Inc. Mitigating Normal Form Violations Using REA, REAL and Hierarchy: An ERD Approach Daniel E. O’Leary, University of Southern California Using Robotic Process Automation to Improve Employee Efficiency and Accuracy in the Education Industry: The Development of an SQL Grading Tool Joshua Coyne, The University of Memphis Scott L. Summers, Brigham Young University David A. Wood, Brigham Young University 3.04: Panel—Data Analytics and the AICPA Blueprint: A Mapping Journey for Our AIS, SET, and IAS Sections Accounting - 1.8 CH Moderator: TBD Panelists: Kim Church, Missouri State University Margarita Lenk, Colorado State University, emeritus Ann Dzuranin, Northern Illinois University 3.05: Private Firms Accounting - 1.8 CH Moderator: Min Jeong Hong, Toronto Metropolitan University Does Target Setting Improve Value Creation? Evidence from Private Firms Internationally Xi Ai, University of Louisville Man Wang, Dongbei University of Finance and Economics Han Sun, Dongbei University of Finance and Economics Discussant: Min Jeong Hong, Toronto Metropolitan University Private Companies: Do Mandatory Audits Improve Financial Reporting Quality? Min Jeong Hong, Toronto Metropolitan University Andrew M. Bauer, University of Waterloo Darren Henderson, Wilfrid Laurier University Discussant: David Park, Seoul National University Spillover Effects of Private Firm Disclosure Regulation: Evidence from German Local Banks and Counties Jie Cui, Frankfurt School of Finance and Management Discussant: Brian Burnett, The University of North Carolina at Charlotte 3.06: International Financial Reporting Standards Accounting - 1.8 CH Moderator: Thomas Hansen, Virginia Commonwealth University Are Institutional Investors Relevant When Firms Adopt Mandatory IFRS? Evidence from Latin-America Harold Lopez, Universidad de Chile Mauricio Jara, Universidad de Chile Adriana Andrea Cabello, Universidad de Chile Discussant: Michael Neel, University of North Texas Disclosure Attributes and IFRS: Evidence from Emerging-Market Multinationals’ Cross- Border Acquisitions Ekaete Efretuei, Newcastle University Rekha Rao-Nicholson, University of Essex Di Mao, University of Essex Discussant: Thomas Hansen, Virginia Commonwealth University

5:00 pm - 6:00 pm	Meet up Reception and Awards Recognition
Saturday, January 28, 2023

7:00 am – 7:50 am	Breakfast

8:00 am - 3:30 pm	Tabletop Exhibits MMBA and Wiley

8:00 am - 10:00 am	General Session: Cybersecurity and International Cyber Crime Accounting - 2.4 CH Moderator: Gia Chevis, Baylor University Panelists: Rick Alwine, FBI Supervisory Special Agent Kevin Perkins, Senior Vice President and Chief Security Officer, Exelon Paul Torres, Director in KPMG's Cyber Practice

10:00 am – 10:15 am	Break

10:15 am – 11:45 am	Concurrent Sessions 4.01: JETA Conference Accounting - 1.8 CH Moderator: Kevin Moffitt, Rutgers, The State University of New Jersey Impact of Blockchain on Improving Taxpayers Compliance: Empirical Evidence from Panel Data Model and Agent-Based Simulation Eugene Lee, University of Maryland Global Campus Gordon Leeroy, The University of Texas at Austin Discussant: SooHyun Cho, Rutgers, The State University of New Jersey IoT-Driven Interoperability: The Impact of Dockless Bike Systems on Welfare Heejae Lee, Rutgers The State University of New Jersey SooHyun Cho, Rutgers, The State University of New Jersey Discussant: Lorraine Lee, The University of North Carolina at Wilmington Transaction Analysis versus Process Analysis: An Education Case on Process Mining Lorraine S. Lee, The University of North Carolina at Wilmington Discussant: Eugene Lee, University of Maryland Global Campus 4.02: Emerging Technologies I Information Technology - 1.8 CH Moderator: Patricia Navarro, University of Nevada, Las Vegas Decision Aid Reliance: Anchoring Biases and Accounting Conservativism David Watson, University of South Florida Designing Transparency into Accounting and Auditing Systems using Blockchain and Multi Party Security John McCallig, University College Dublin Alastair Robb, The University of Queensland IoT as Audit Evidence: A Reasonable Assurance Framework Zamil Alzamil, Majmaah University Deniz A. Appelbaum, Montclair State University Rob Nehmer, Oakland University 4.03: Issues in Financial Reporting Accounting - 1.8 CH Moderator: Vincent J. Shea, St. John's University Decorated Annual Reports: The Effect of Visual Embellishments and Numeracy on Investor Judgments and Decisions Sohee Kim, University of Kentucky Yibo Zhang, Miami University David A. Ziebart, University of Kentucky The SEC's Modernization of Regulation S-K for Item IA: What is the Impact on Information Efficiency? Feiqi (Freddy) Huang, Pace University Tawei (David) Wang, DePaul Universiy Ju-Chun Yen, National Central University Using 'Mood Images' in an Annual Report to Influence Shareholder Say-on-Pay Votes Zan Li, City University of London Pawel Billinski, City University of London Jay Heon Jung, City University of London 4.04: Outliers, Expertise and Risk Disclosures Accounting - 1.8 CH Moderator: Ted Polat, George Mason University Applications of Outlier Detection to Transactional Mixture Datasets with Known Component Structure Danyang Wei, Rutgers, The State University of New Jersey Hanchi Gu, Rutgers, The State University of New Jersey Qing Huang, Rutgers, The State University of New Jersey Hanxin Hu, Rutgers, the State University of New Jersey Alexander Kogan, Rutgers, The State University of New Jersey, Newark Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark Does Board Level IT Expertise Improve Internal and External Information Environments? A Granular Analysis of Forecasts, Material Weaknesses, and Analyst Following Jiwon Nam, Florida Atlantic University Jacob Zachary Haislip, Texas Tech University Robert E. Pinsker, Florida Atlantic University The Effect of Remote Workforce on Firms’ Cybersecurity Risk Disclosures and Incidents Qingman Wu, Rutgers, The State University of New Jersey Kyunghee Yoon, Clark University Won No, Rutgers, The State University of New Jersey 4.05: Investment Efficiency Accounting - 1.8 CH Moderator: Meeok Cho, Myongji University Environmental and Social Disclosure Transparency: When Does It Matter to Investment Efficiency? Hong Kim Duong, Old Dominion University Ying Wu, Salisbury University Eduardo Schiehll, HEC Montréal and University of Montréal Hong Yao, Salisbury University Discussant: Meeok Cho, Myongji University No News Is Good News: Evidence from Labor Investment Efficiency Sohee Park, Seoul National University Meeok Cho, Myongji University Discussant: Qiu Zheng, West Virginia University Role of Chief Technology Officer in Improving Corporate Innovation Efficiency Ji Woo Ryou, West Virginia University Qiu Zheng, West Virginia University Discussant: Leting Liu, University of Toronto 4.06: Government and Corporate Social Responsibility Accounting - 1.8 CH Moderator: Anywhere Sikochi, Harvard University The Effects of Transparency, Accountability, and Integrity on Corruption: A Study of a Resource-Rich Developing Country Ahmad AlQassar, University of Kuwait Daniel E. O’Leary, University of Southern California Discussant: Anywhere Sikochi, Harvard Universit Does Local Government Debt Affect Tax Avoidance of State-Owned Enterprises? Zhiying Hu, University of Science and Technology Beijing Liya Hou, St. Cloud State University Discussant: Jie Cui, Frankfurt School of Finance and Management Are Accounting Numbers Indicators of Employee Stress? The Information Value of Financial Statements for CSR Reporting Morten Holm, Copenhagen Business School Thomas Borup Kristensen, Aarhus University Michael S. Dahl, Aalborg University Melanie Lucia Feldhues, Copenhagen Business School Discussant: Chuong Do, University of Nevada, Reno 4.07: Foreign Issuers and Cross-Listed Firms Accounting - 1.8 CH Moderator: Huichi Huang, North Dakota State University Foreign Private Issuers and Financial Reporting Timeliness David Park, Seoul National University Discussant: Ajay Adhikari, American University SEC Oversight of Foreign Firms Cross-Listed in the U.S. Daeun Lee, Nova Southeastern University Joung W. Kim, Nova Southeastern University Tony Kang, University of Nebraska–Lincoln Discussant: Huichi Huang, North Dakota State University

12:00 pm – 1:30 pm	Lunch and AAA Update by Yvonne Hinson, American Accounting Association CEO

1:45 pm - 3:15 pm	Concurrent Sessions 5.01: Emerging Technologies II Information Technology - 1.8 CH Moderator: Romina Rakipi, West Virginia University The Audit Committee Chair’s Facial Trustworthiness and Oversight Effectiveness Feiqi (Freddy) Huang, Pace University Xin Luo, Marquette University Applying Deep Learning to Examine Tax Footnotes: A Study of Emotions and Tax Outcomes Tony Lin, Rowan University Anthony P. Curatola, Drexel University The Importance of Executives’ IT Expertise in Generating IT Innovation Success Feng Guo, Iowa State University Jacob Zachary Haislip, Texas Tech University Jee-Hae Lim, University of Hawaii Adi Masli, The University of Kansas Discussant: Juergen Sidgman, University of Alaska Anchorage 5.02: Behavior and Knowledge Accounting - 1.8 CH Moderator: Peter Kipp, University of North Texas Are Probabilistic Expressions Viewed Differently in Reports that are More Information Technology Focused? Hilda Carrillo, University of Louisville, Uday S. Murthy, University of South Florida Knowledge Spillovers and the Risk of Cybersecurity Breaches Harper Xing Xing, Florida Atlantic University JiangBo HuangFu, Florida Atlantic University Using Semantic Similarity to Proxy for Procedural Knowledge in Accounting Research Diane J. Janvrin, Iowa State University Robyn L. Raschke, University of Nevada, Las Vegas Gary P. Schneider, California State University, Monterey Bay Sheng-Feng Hsieh, National Taiwan University 5.03: Information and Audit Quality Accounting - 1.8 CH Moderator: TBD Managing Quality Control Systems: How Audit Firms Experience and Respond to Conflicting Institutional Demands Jeffrey Scott Pickerd, The University of Mississippi Dan Zhou, University of Illinois at Urbana-Champaign Mark Peecher, University of Illinois at Urbana-Champaign Christie Hayne, University of Illinois at Urbana-Champaign Modern Privacy Regulation, Internal Information Quality, and Operational Efficiency:Evidence from the General Data Protection Regulation Steven Maex, George Mason University The Implications of IT Environment on the Audit and Financial Reporting Quality Jake Sigler, Xavier University Preeti Choudhary, The University of Arizona Vik Ramadas, PCAOB 5.04: Intentionally Skipped 5.05: Other Audit Issues Auditing - 1.8 CH Moderator: Chuong Do, University of Nevada, Reno Audit-Firm Attributes and Investments in Quality Management Personnel: An Empirical Analysis Jooanne Choi, California State University, Bakersfield Gopal V. Krishnan, Bentley University Discussant: Anne Jeny, ESSEC Business School Client-Specific Information in Key Audit Matters and Audit Risks Emeline Deneuve, ESSEC Business School Andrei Filip, IESEG School of Management Anne Jeny, IESEG School of Management Discussant: Joanne Choi, California State University, Bakersfield International GAAP Differences, Modified IFRS, and the Role of Big 4 Auditors Chuong Do, University of Nevada, Reno Hong Kim Duong, Old Dominion University Discussant: Enshuai Yu, Boston College 5.06: Managerial Opportunism Accounting - 1.8 CH Moderator: Ling Zhou, University of New Mexico Antitakeover Provisions and Tax Avoidance Zhiying Hu, University of Science and Technology Beijing Liya Hou, St. Cloud State University Discussant: Daphne Hart, University of Illinois at Chicago Impact of CSR Mandate Ajay Adhikari, American University Kewal Badhani, Indian Institute of Management Kashipur Manish Bansal, Indian Institute of Management Ranchi Discussant: Xiang-Yu Huang, National Taiwan University Social Media and Classification Shifting Peng Wu, Southeast University Hongyu Liu, Southeast University Liya Hou, St. Cloud State University Discussant: Joseph Zhang, The University of Memphis 5.07: Auditor Rotation Auditing- 1.8 CH Moderator: Kim D. Westermann, California Polytechnic State University, San Luis Obispo Mandatory Auditor Rotation: A Structured Literature Review Cristina Florio, University of Verona International Rotations in Globally Networked Public Accounting Firms: Implications for Audit Quality Kim D. Westermann, California Polytechnic State University, San Luis Obispo Denise Hanes Downey, Villanova University Discussant: Morten Holm, Copenhagen Business School

3:30 pm - 4:30 pm	Early Stage Research Sessions 6.01: Artificial Intelligence/Machine Learning Accounting - 1.2 CH Moderator: Yibo (James) Zhang, Miami University AI Auditability and Auditor Readiness for AI Audits Yueqi Li, University at Albany, SUNY Sanjay Goel, University at Albany, SUNY The Development of a Method Regarding the Targeted and Structured Assessment and Selection of Artificial Intelligence for Risk-Based Audit Procedures Tassilo Lars Föhr, University of Ulm Kai-Uwe Marten, University of Ulm The Effect of ERP Implementation on Non-GAAP Earnings Quality Yimei Zhang, University of South Florida Yibo (James) Zhang, Miami University 6.02: Content Analysis and XBRL Accounting - 1.2 CH Moderator: Stephani A. Mason, DePaul University Who Affects the Development of PCAOB’s Auditing Accounting Estimates? Dereck Barr-Pulliam, University of Louisville Stephani A. Mason, DePaul University Kecia Williams Smith, North Carolina Agricultural and Technical State University Meehyun Kim, Rutgers, The State University of New Jersey Do Controversial Firm Tweets Influence the Stock Market? Tahmina Ahmed, York University Gregory Saxton, York University Should iXBRL Tags be Assured by Auditors? Investors' Reactions to Disclosures of Auditor Involvement in XBRL Tagging Han Dai, University of South Florida Raul Villamil-Otero, University of South Florida Uday Murthy, University of South Florida 6.03: Emerging Technologies—Smart City, Blockchain, RPA Accounting - 1.2 CH Moderator: Chi-Chun Chou, California State University, Monterey Bay Are Smart Cities ESG Smart? Yu Gu, Rutgers, The State University of New Jersey Steven Katz, Rutgers, The State University of New Jersey Xinxin Wang, Rutgers, The State University of New Jersey Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey Jun Dai, Michigan Technological University How Deutsche Telekom Uses Emerging Technologies to Enhance the Internal Control System Annika Bonrath, University of Duisburg-Essen Marc Eulerich, University of Duisburg-Essen Martin Wagener, University of Duisburg-Essen Reengineering Property Tax Assessment Cycle Using Blockchain, Smart Contracts, and AI Jumi Kim, Rutgers, The State University of New Jersey Jun Dai, Michigan Technological University Jay Soled, Rutgers, The State University of New Jersey Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey 6.04: Intentionally Skipped Concurrent Sessions 6.05: Bond Issuance Accounting - 1.2 CH Moderator: Hong Kim Duong, Old Dominion University Does Small Investors’ Social Media Activity Matter? Evidence from Corporate Bond Issuances Qingxi Meng, Xiamen University Shenwei Mo, Jinan University Xiaofeng Quan, Soochow University Joseph Zhang, The University of Memphis Discussant: Liya Hou, St. Cloud State University What Happens when Ratings Shopping is Observable? Evidence from Unaccepted Ratings Disclosure Abdul Mohi Khizer, Indian School of Business Sanjay Kallapur, Indian School of Business Hariom Manchiraju, Indian School of Business Vijayaraghavan Rajesh, The University of British Columbia Discussant: Hong Kim Duong, Old Dominion University