Program
Thursday, January 25, 2024
Information Technology - 3.6 CH
Presenters: Scott Dell, Francis Marion University and Mfon Akpan, Methodist University
Description: Our "AI in Accounting Education" workshop is designed for university academics seeking to adapt their teaching methods in an era where AI is profoundly reshaping society. During this interactive 3-hour session we will explore the integration of innovative AI tools like ChatGPT 3.5, GPT-4, Bard, and Claude 2.1 in revolutionizing our curriculums. We will equip you with tangible techniques to leverage these tools for enhanced student engagement, deeper learning, improved critical thinking, and future-proof skill-building while maintaining rigor for our students and our peers.
Workshop 2: "Integrating Python in AIS: Transforming Audit, Finance, and Data Analysis"
Information Technology - 3.6 CH
Presenter: Karina Kasztelnik, Tennessee State University
Description: This is an exclusive course called "Python Essentials: A 3-Hour Intensive Workshop for AIS Instructors," tailored to empower instructors in the field of Artificial Intelligence Systems (AIS) with the fundamental knowledge and skills in Python programming. With the world increasingly moving towards automation and intelligent systems, Python's role in driving these advancements has become more significant than ever. This workshop is designed to provide AIS instructors with a comprehensive introduction to Python, ensuring they are well-equipped to integrate this powerful tool into their teaching and research endeavors.
The Evolution of Technology and Data Analytics at Delta Air Lines
Accounting - 1.2 CH
Moderator: Brad Schafer, Kennesaw State
Panelists: Pat Noll, Delta Air Lines
Valerie Williams, Delta Air Lines
Description: Pat Noll, General Manager Corporate Audit, and Valerie Williams, General Manager Digital Corporate Audit, at Delta Air Lines will discuss the evolution of technology and analytics in practice, specifically at Delta. In their discussion, they will address technology skill-building of both business process owners and auditors from entry level to more advanced levels.
Concurrent Sessions
1.01 ESG
Accounting - 1.8 CH
Moderator: Mark Eulerich, Universität Duisburg-Essen
SMART REA: Modernizing REA Framework with Smart Contract for ESG Performance Monitoring
Yu Gu, Rutgers, The State University of New Jersey, Newark
Kyoungseo Hong, Rutgers, The State University of New Jersey, Newark
Arion Cheong, Rutgers, The State University of New Jersey, Newark
Miklos Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Does Socially Responsible Investor Attention Influence Firms’ ESG Commitment?
Yu Gu, Rutgers, The State University of New Jersey, Newark
Maher Kassar, Stevens Institute of Technology
Arion Cheong, Rutgers, The State University of New Jersey, Newark
Joon Ho Kong, Stevens Institute of Technology
ESG Committees and IT Outcomes
Jacob Haislip, Texas Tech University
1.02: Algorithms/Al
Information Technology - 1.8 CH
Moderator: Tony Lin, Rowan University
Through the Looking Glass: Overcoming Algorithm Bias in Accounting
David Watson, University of South Florida
Investor Reactions to Management Earnings News and the Moderating Role of Information Source (Human Experts Versus Algorithm)
Yunshil Cha, University of New Hampshire
Fangjun Xiao, San Jose State University
Auditor Cybersecurity Focus and Client Cybersecurity Reporting
Yiyang Zhang, Youngstown State University
Stephanie Walton, Louisiana State University
Xinlei Zhao, The University of Toledo
Manlu Liu, Rochester Institute of Technology
Jing Tang, Rochester Institute of Technology
1.03: Cybersecurity/Disaster/ Recovery/Controls
Specialized Knowledge - 1.8 CH
Moderator: Jose Lineros, University of North Texas
Implementing Winning Internal Controls at Milsch: A Classroom Simulation
Brad Schafer, Kennesaw State University
Stephanie Miller, Kennesaw State University
Teaching with a Dynamic Case Study: A Teaching Case for Qualitive Risk Assessment Using the Delphi Technique
Jennifer Hamrick, The University of Alabama at Birmingham
James Worrell, The University of Alabama at Birmingham
Casey’s Collections: A Disaster Recovery Case
Jose Lineros, University of North Texas
Kimberly Church, Missouri State University
Pamela Schmidt, Washburn University
Sydney Building Supplies: A Cybersecurity System and Organizational Controls (SOC) 2 Case
Nancy Bagranoff, University of Richmond
Scott Boss, Bentley University
1.04: Blockchains and More
Information Technology - 1.8 CH
Moderator: Stephen Kozlowski, Eastern Illinois University
Accountability in Permissioned Blockchains: Through the Ledger, the Code, and the People
Mélissa Fortin, Université du Québec à Montréal
Erica Pimentel, Queen’s University
Emilio Boulianne, Concordia University
Initial Evidence on Stablecoin Reserve Report Disclosure Practices
Steven Maex, George Mason University
Stefan Slavov, San Diego State University
Proof of Reserves: An Audit Attestation Framework
Deniz Appelbaum, Montclair State University
Maksym Lazirko, Rutgers, The State University of New Jersey, Newark
Miklos Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Concurrent Sessions
2.01: Disclosures
Accounting - 1.8 CH
Moderator: Jiwon Nam, Florida Atlantic University - Boca
Do Retail Investors Strategically Disclose? The Disclosure Incentives on Social Media
Hao Qu, University of Rochester
Controlling the Release of Sensitive Information by Creating Integer Representations of Inferences
Graham Gal, University of Massachusetts Amherst
ERP Strength and Cybersecurity Vulnerabilities: An Examination of the Relationship Between the Extent of ERP Module Implementation and the Risk of Cyber Attack
Richard Mautz, University of South Florida
Thomas Smith, University of South Florida
2.02: SocMedia, Remote Work
Business Management and Organization - 1.8 CH
Moderator: David Watson, University of South Florida
Delivering Negative Feedback from Afar: How Organizational Identification Maintains Feedback Effectiveness in Remote Work Environments
Richard Mautz, University of South Florida
Margaret Christ, University of Georgia
Thomas Vance, Colorado State University
Home Is Where the Work Is: How Biases in Accounting Managers’ Decisions Affect Task Performance and Control Effectiveness in Remote Work Environments
Richard Mautz, University of South Florida
The Effect of the Economic Growth, Regulatory Relief, and Consumer Protection Act on Community Bank Mortgage Loan Outcomes
George Lu, The Ohio State University
2.03: Data Analytics and Tools
Information Technology - 1.8 CH
Moderator: Jennifer Riley, University of Nebraska-Omaha
Improving Analytical Performance of Spreadsheet Novices by Decreasing Extraneous Cognitive Load with Smaller Step-Size Knowledge Increments
Faye Borthick, Georgia State University
Building the TechHub.training Website for Training Accountants in Data Analytics
David Wood, Brigham Young University
Scott Summers, Brigham Young University
Tiny Slumbers: A Case of Rapid Growth and Outdated Systems
Jennifer Riley, University of Nebraska at Omaha
Roopa Venkatesh, University of Nebraska at Omaha
Anderson Inc. Logistics Processes: A Case Study using Business Process Modeling to Identify Redesign Opportunities and Control Deficiencies
Marianne Bradford, North Carolina State University
Robert Bucy, North Carolina State University
Lorraine Lee, The University of North Carolina at Wilmington
2.04: ESG and More
Business Management and Organization - 1.8 CH
Moderator: Ronald Tsang, Mercer University - Atlanta
CEO Diversity, ESG, and Financial Performance
Ting Sun, The College of New Jersey
Andrea Rozario, University of Illinois at Urbana-Champaign
Hanxin Hu, Rutgers, The State University of New Jersey, Newark
Soohyun Cho, Rutgers, The State University of New Jersey, Newark
Scanning News Headlines: A Value-Added Approach to Going Concern Assessments
Deniz Appelbaum, Montclair State University
Huijue Duan, Sacred Heart University
Hanxin Hu, Rutgers, The State University of New Jersey, Newark
Ting Sun,The College of New Jersey
Lunch with AIS Research Journal Updates
Accounting - 1.2 CH
Panelists: David Wood, Brigham Young University
Greg Gerard, Florida State University
Rob Nehmer, Oakland University
David Wang, DePaul University
Description: Current editors for Accounting Horizons David Wood, Brigham Young University, International Journal of Accounting Information Systems (IJAIS) Greg Gerard, Florida State University, Journal of Emerging Technologies in Accounting (JETA) Rob Nehmer, Oakland University, and Journal of Information Systems (JIS) David Wang, DePaul University, will discuss the current state of review and editorial processes. The editors will discuss what is going well and what can be improved. They will also focus on topics of interest and areas that researchers should consider investigating.
Concurrent Sessions
3.01: ML, AI
Information Technology - 1.8 CH
Moderator: Teodora Minkova, Florida Atlantic University
Is it All Hype? ChatGPT’s Performance and Disruptive Potential in the Accounting and Auditing Industries
David Wood, Brigham Young University
Hamid Vakilzadeh, University of Wisconsin–Whitewater
Marc Eulerich, University Duisburg-Essen
Aida Sanatizadeh, University of Illinois at Chicago
Management Forecast—A Comparative Study of Predictive Models
Maher Kassar, Stevens Institute of Technology
Joon Ho Kong, Stevens Institute of Technology
Exploring ChatGPT’s Capability to Automate the Analysis of Corporate Diversity Disclosure
Jie Bao, Rutgers, The State University of New Jersey, Newark
Benita Gullkvist, University of Vaasa
3.02: Governance, Mgmt
Business Management and Organization - 1.8 CH
Moderator: Xu (Joyce) Cheng, Auburn University
The Impact of Managerial IT Competence on Financial Reporting Outcomes: Evidence from ASC 606 Adoption
Zhijian He, Marquette University
Tracie Frost, The Hong Kong Polytechnic University
Exception Rule Generation from Exception and Outliers
Nuriddin Tojiboyev, The College of New Jersey
Alexander Kogan, Rutgers, The State University of New Jersey, Newark
Development of a Framework of Key Internal Control and Governance Principles for Robotic Process Automation (RPA)
Marc Eulerich, University Duisburg-Essen
Nathan Waddoups, University of Denver
Martin Wagener, University Duisburg-Essen
David Wood, Brigham Young University
3.03: Teaching Methods
Accounting - 1.8 CH
Moderator: Rosemary Kim, Loyola Marymount University
Innovative Assignments Change Students’ Mind About Considering Accounting as a Major
Carol Sargent, Retired
Accounting Students’ Intention to Use Online Modular Education and Its Effect on Procrastination
Eva Blondeel, Ghent University
Hussein Issa, Rutgers, the State University of New Jersey
Miklos Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Encouraging Colleagues Towards Teaching Emerging Technologies in an Evolving Tech- Focused Environment
Jose Lineros, University of North Texas
No Setup, All Insight: Revolutionizing Accounting Courses with Google Colab and Python
Tony L. J. Lin, Rowan University
Daniel McFarland, Rowan University
Stephanie Weidman, Rowan University
3.04: Audit and Technology
Auditing - 1.8 CH
Moderator: Deniz Appelbaum, Montclair State University
Continuous Auditing—Streamlining Implementation Using Practitioner Insights
Vanessa López Kasper, University Duisburg-Essen
Marc Eulerich, University Duisburg-Essen
Cataloguing the Technologies and Tools Emerging in the Assurance Context
J. Boritz, University of Waterloo
Tim Bauer, University of Waterloo
Krista Fiolleau, University of Waterloo
Bradley Pomeroy, University of Waterloo
Adam Vitalis, University of Waterloo
Pei Wang, University of Waterloo
Deep Learning Augmented Risk-Based Auditing
Tassilo Föhr, Ulm University
Marco Schreyer, University of St.Gallen
Kevin Moffitt, Rutgers University
Kai-Uwe Marten, Ulm University
Concurrent Sessions
4.01: Cyber, Bots, Blockchain
Information Technology - 1.8 CH
Moderator: Kimberly Church, Missouri State University
The Information Value and Cost of Cybersecurity Insurance Disclosure
Jiehui Huang, University of South Florida
Uday Murthy, University of South Florida
The Effects of Bots on Market Reactions to Earnings News
Gregory Saxton, York University
Tahmina Ahmed, York University
Suggestions for Producing and Reviewing Design Science Research in Accounting
Noah Myers, Utah Valley University
Mason Snow, California State University, Fullerton
Nathan Waddoups, University of Denver
David Wood, Brigham Young University
4.02 Enterprise Systems in Industry: Back to the Future
Information Technology - 1.8 CH
Moderator: Severin V. Grabski, Michigan State University
Pamela J. Schmidt, Washburn University
Panelists: Cloud/Sustainability: Anthony Chalker, Managing Director, Atlanta, Protiviti
Emerging Technology Integration: Jose Lineros, Gen-AI Researcher, University of North Texas
Analytics and Environmental, Social and Governmental (ESG): Charlotte M. Pugh, EY Managing Director, Climate Change and Sustainability Services
Description: Many emerging technologies are impacting organizations including generative AI, ESG, Blockchain, analytics and cloud/edge computing. This panel of industry experts will share industry experiences and academic insights about how these leading technologies have been adopted (or not), integrated (or not) and used (or not) within commercial enterprise systems.
4.03: Generative AI
Information Technology - 1.8 CH
Moderator: Juergen Sidgman, University of Alaska-Anchorage
Preparing Students for Working with Generative AI: Short Instructional Cases
Joy Gray, Bentley University
Diane Janvrin, Iowa State University
Mastering Accounting Concepts: Fostering Critical Thinking through Oral Presentations with ChatGPT’s Expert Support
Juergen Sidgman, University of Alaska Anchorage
Navigating the Complex World of Tax Footnotes: A GPT-4-Driven Case Study in Financial Statements
Tony L. J. Lin, Rowan University
Anthony Curatola, Drexel University
EY Academic Resource Center (EYARC) Artificial Intelligence Resources and Cases
David Wood, Brigham Young University
4.04: Blockchain is an Accounting System and We Are Accountants!
Information Technology - 1.8 CH
Moderator: Larry Liermann, Co-Founder of MM Blockchain Academy LLC
Panelists: Anders Brownworth, MIT Professor; MIT Digital Currency Initiative, including Project Hamilton (various Central Bank Digital Currency designs); Federal Reserve Bank of Boston; Circle
John W. Masotti, CMA, CPA, Managing Partner of Masotti & Masotti CPA Firm; Founded Masotti & Masotti’s Digital Asset Group in 2016; Co-Founder of MM Blockchain Academy LLC
Anders Brownworth will walk attendees through a “hands-on” visual blockchain demonstration.
John Masotti will demonstrate how blockchain is an accounting system allowing attendees to navigate through this revolutionary accounting system by tracing and tracking blockchain transactions for accounting purposes.
Don’t miss out on this offsite experience at the College Football Hall of Fame on Friday, January 26, 2024, at 6:30 pm . You will enjoy a guided throughout our 95,000-square-foot facility. This includes access to three floors, five themed galleries, and over 50 interactive exhibits, including a 47-yard football field and a three-story wall of over 750 college football helmets. Cost is $34 per person. The experience has limited availability and the cut-off date for RSVP is Monday, January 15, 2024.
Chief Audit Executive (CAE) Panel: The Evolution of Internal Audit, Technology Adoption, and Talent Acquisition
Auditing - 2.4 CH
Description: The panel of Fortune 500 CAEs will discuss the evolving role of Internal Audit (financial, operational, ESG, cyber, etc.) over the past 20 years, technology adoption at their companies, and the desired skill of professionals entering the profession.
Moderator: Brad Schafer, Kennesaw State
Panelists: Barry Ballow, The Coca-Cola Company
Jennifer Dawson, Genuine Parts Corporation
Lori Kaczynski, Graphic Packaging
David Underwood, Intercontinental Exchange (The ICE)
Carley Ferguson, Mohawk Industries
Break
Concurrent Sessions
5.01 JIS Conference (JISC2024)
Accounting - 1.8 CH
Moderator: Diane Janvrin, Iowa State University
Extracting Financial Data From Unstructured Sources: Leveraging Large Language Models
Huaxia Li, Rutgers University
Haoyun (Harry) Gao, Rutgers University
Chengzhang Wu, Stockton University
Miklos Vasarhelyi, Rutgers University
The Analysis and Prediction of Fiscal Distress in Local Governments: Using Statistical Methods and Machine Learning Algorithms
Ruanjia Liu, Rutgers University
Huaxia Li, Rutgers University
Kyunghe Yoon, Clark University
5.02: Crowdsourcing / XBRL / Machine Learning
Accounting - 1.8 CH
Moderator: Lin Wang, Midwestern State University
The Effects of Levels of Assurance and Construal on Investment in Equity Crowdfunding
Fengchun Tang, Virginia Commonwealth University
How Do Credit Rating Agencies Perceive the Use of XBRL in Financial Reporting?
Khaled Abdulsalam, Kuwait University
Mohammad Alkhamees, Kuwait University
Can Machine Learning Improve Accrual Estimates?
Abigail Zhang, The University of Texas at San Antonio
Yu Gu, Rutgers, The State University of New Jersey, Newark
Lanxin Jiang, Rutgers, The State University of New Jersey, Newark
Lei Zhao, Saint Louis University
5.03: Risk, Reliance, and Monitoring
Accounting - 1.8 CH
Moderator: Issa Hussein, Rutgers University School of Business
Is ChatGPT an Accurate Source of Taxpayer Information?
Lauren Cooper, West Virginia University
Hannah Smith, The University of Memphis
Continuous Internal Control Improvement: Increasing Level of Assurance Using Data Analytics
Justin Pawlowski, University of Duisburg-Essen
Marc Eulerich, University Duisburg-Essen
Mieke Jans, Hasselt University
5.04: Nature of Work
Personal and Human Resources - 1.8 CH
Moderator: Lorraine Lee, University of North Carolina at Wilmington
Strategy and Firms’ Responses to the COVID-19 Pandemic
Tyler Carlson, Fort Lewis College
Tracie Frost, The Hong Kong Polytechnic University
Muktak Tripathi, Temple University
Do Managers Use Tones Strategically Across Conference Calls?
Lin Wang, Midwestern State University
Bad Debt in Emergency Department
Yao Yao, Rutgers, The State University of New Jersey, Newark
Heejae Lee, Rutgers, The State University of New Jersey, Newark
Miklos Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Speakers: Kimberly Church, Missouri State University AIS President
Kevin Moffitt, Rutgers University School of Business - Newark SET President
Concurrent Sessions
6.01: JIS Conference (JISC2024)
Accounting - 1.8 CH
Moderator: Melvin Lamboy Ruiz, Georgia Southern University
Are all pictures worth 1,000 words? An Investigation of Fit Between Graph Type and Performance on Accounting Data Analytics Tasks
Shawn Granitto, Florida Gulf University
Uday Murthy, University of South Florida
Dataveillance Duality: Navigating Employee Accountability and Privacy Concerns in the Digital Age
Paul Raddatz, University of Memphis
Nirmalee Raddatz, University of Memphis
Kehinde Ogundae, University of Memphis
Sohee Kim, University of Memphis
Blockchain Adoption and Trade Credits
Jiangbo Huangfu, Berea University
Robert Pinsker, Florida Atlantic University
Hanbing Xing, Florida Atlantic University
6.02: Economy and Banking
Finance - 1.8 CH
Moderator: Pamela Schmidt, Washburn University
How Technology Shapes Central Bank Digital Currency
Yao Yao, Rutgers, The State University of New Jersey, Newark
Do the Digital Services Act and the Digital Markets Act Enhance the Competitive Advantage of Technology Startups?
Ju-Chun Yen, National Central University
Tawei Wang, DePaul University
Andrew Qian, William Fremd High School
IFRS Consequences on the Clarity and Conciseness of Financial Narrative Disclosures
Ekaete Efretuei, Liverpool John Moores University
Kemi Yekini, SOAS University of London
The Effect of the Economic Growth, Regulatory Relief, and Consumer Protection Act on Community Bank Capital Adequacy and Lending
George Lu, The Ohio State University
6.03: Intentionally Skipped
6.04: AuditBoard (Tool for GRC/ARC) Panel
Auditing - 1.8 CH
Moderator: Scott Summers, Brigham Young University
Governance, Risk, and Compliance (GRC), IT Risk, and Internal Audit tools are converging to become a singular enterprise tool for managing Audit, Risk, and Compliance (ARC) functions. This session explores one tool, AuditBoard, that has been adopted by 40% of Fortune 500 companies. Panels include industry users addressing the management of audit, risk, and compliance, and academic institutions that have piloted the AuditBoard platform in the classroom.
Panelists:
Jonathan Liljegren, Brigham Young University
Jake Kearney , Vivint
Dan Green, AuditBoard
Noah Myers, Utah Valley University
Break
Concurrent Sessions
7.01: Online Tech and Risk
Information Technology - 1.8 CH
Moderator: Deniz Appelbaum, Montclair State University
Are Accountants Ready to Adopt Cloud-Based Accounting Information Systems in the Pretext of Accounting 4.0?
R. K. Jena, Institute of Management Technology, Nagpur, India
Smart Blockchain Contracts and Firm Value: An Interrupted Time Series Model
Karina Kasztelnik, Tennessee State University
Anna Karmanska, Association of Accountants in Poland
Stephen Campbell
Selma Izadi
XBRL Reporting in Firms with Data Breach Incidents
Chunhao Xu, The University of Texas of the Permian Basin
Wanying Jiang, Louisiana State University
Roy Counts, The University of Texas of the Permian Basin
7.02: ESG Reporting and Automation
Specialized Knowledge - 1.8 CH
Moderator: Rob Nehmer, Oakland University
Humanizing ESG Disclosures
Meehyun Kim, Rutgers, The State University of New Jersey, Newark
Jumi Kim, The College of New Jersey
Soohyun Cho, Rutgers, The State University of New Jersey, Newark
Won No, Rutgers, The State University of New Jersey, Camden
Miklos Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Deciphering Digital Deception: AI Ethics in the Pursuit of the Crypto King
Rosemary Kim, Loyola Marymount University
Jennifer Hamrick, The University of Alabama at Birmingham
7.03: Advanced Audit Methods and Disclosures
Auditing- 1.8 CH
Moderator: Efrim Boritz, Waterloo University
Will Auditors Become Obsolete? Large Language Models and Future Role of External Auditors
Yueqi Li, University at Albany, SUNY
Sanjay Goel, University at Albany, SUNY
The Growing Role of Process Automation in Internal Auditing: Further Explorations of a Grounded Theory
Tom Stafford, Louisiana Tech University
John Lauck, Louisiana Tech University
Sharif Islam, Southern Illinois University Carbondale
Tawei Wang, DePaul University
Ajaan Khan, Louisiana Tech University
Decoding Disclosures: The Market Impact of Cybersecurity Risk Reporting Quality in the Wake of SEC’s 2018 Directives
Ronald Tsang, Mercer University, Atlanta
Charles Lambert, Mercer University
7.04: Early Stage Research: Emerging Topics in AIS
Specialized Knowledge - 1.8 CH
Moderator: Lorraine Lee, University of North Carolina - Wilmington
Detecting suspicious transactions using deep learning-based process mining
Yunsen Wang, Montclair State University
Tiffany Chiu, State University of New York New Paltz
Victoria Chiu, State University of New York Oswego
Miklos Vasarhelyi, Rutgers University
Remote Audits: Insights from Auditors and Audit Clients
Xu (Joyce) Cheng, Auburn University
Hua (Christine) Xin, University of South Alabama
Investor Response Following the Disclosure of a Cyberattack: A Research Note on the Influence of Corporate Social Responsibility and Disclosure Complexity
Steve Kaszak, University of North Carolina - Wilmingham
Lorraine Lee, University of North Carolina - Wilmington