2025 Joint Midyear Meeting of the AIS and SET Sections

Workshop: The Future of AI-Tools, Trends and Techniques
Information Technology - 3.6 CH

Speakers:
Scott Dell, Ferris State University
Mfon Akpan, Methodist University

Tabletop Exhibits

Plenary with featured speaker Charles Arnold, KPMG Principal

Accounting - 1.2 CH

Concurrent Sessions

1:01: Audit 1
Auditing - 1.8 CH

Moderator: Diane Janvrin, Iowa State University

Treading Lightly: A Model for Audit Firm Expansion into New Audit Spaces
Erica Pimentel, Queen's University
Mélissa Fortin, University of Quebec in Montreal
Discussant: Angie Abdel Zaher, The American University in Cairo

Synergy between Auditors and AI
Chih-Jen Hsiao, The University of Memphis
Discussant: Xu Cheng, Auburn University

Beyond Financial Audits: Investigating the Quality and Impact of SOC 2 Reports
Diane Janvrin, Iowa State University
Chris Halterman, Iowa State University
Audrey Katcher, RubinBrown
Jim Kurtenbach, Iowa State University
Discussant: Arion Cheong, Stevens Institute of Technology

1:02: Artificial Intelligence 1
Accounting - 1.8 CH

Moderator: Yanglin Li, Florida International University

Enhancing Continuous Auditing with Large Language Models: AI-Assisted Real-Time Accounting
Information Cross-verification
Huaxia Li, Rutgers, The State University of New Jersey
Marcelo Freitas, Federal University of Santa Catarina
Heejae Lee, Grand Valley State University
Miklos Vasarhelyi, Rutgers, The State University of New Jersey
Discussant: Pu Gu, Boston College

Short and Synthetically Distort: Investor Reactions to Deepfake Financial News
David Wood, Brigham Young University
Scott Emett, Arizona State University
Marc Eulerich, University Duisburg-Essen
Jeffrey Pickerd, Brigham Young University
Discussant: Yibo Zhang, Miami University

The Development of a Generative Artificial Intelligence (AI) Governance Framework
Marc Eulerich, University Duisburg-Essen
Scott Emett, Arizona State University
David Wood, Brigham Young University
Jason Pikoos, Connor Group
Discussant: Yanglin Li, Florida International University

1.03: Information Technology
Information Technology - 1.8 CH

Moderator: Jennifer Riley, University of Nebraska

Controlling the Release of Sensitive Information by Creating Integer Representations of Inferences
Graham Gal, University of Massachusetts Amherst
Discussant: Jennifer Riley, University of Nebraska at Omaha

Making Business Process, Internal Control, and Data Analytics Serve the Business
A. Faye Borthick, Georgia State University
Gregory Gerard, Florida State University
Discussant: Sung-Yuan Cheng, University of Kentucky

Lost Knowledge, Legacy Systems, and the Aging Workforce
Jennifer Riley, University of Nebraska at Omaha
Kerry Ward, University of Nebraska at Omaha
Stacie Petter, Wake Forest University
Jesse Shumaker, University of Nebraska at Omaha, graduate
Discussant: A. Faye Borthick, Georgia State University

1.04: ESG
Accounting - 1.8 CH

Moderator: Deniz Appelbaum, Montclair State University

Attention Management by Salience in ESG Report
Yunsen Wang, Montclair State University
Yang Li, Montclair State University
Silvia Romero, Montclair State University
Discussant: Richard Mautz, The University of North Carolina at Wilmington

The Impact of IT Capability on ESG Performance
Yiyang Zhang, Youngstown State University
Theo Stratopoulos, University of Waterloo
Russell Barber, University of Colorado Denver
Discussant: Shawn Granitto, Florida Gulf Coast University

Addressing the Chasm: Direct IoT Circular Measures of ESG
Deniz Appelbaum, Montclair State University
Rob Nehmer, Oakland University
Zamil Alzamil, Majmaah University
Discussant: Haoyun Gao, Rutgers University of Business, Newark

Concurrent Sessions

2.01: Education 1
Accounting - 1.8 CH

Moderator: Diane Janvrin, Iowa State University

FTX Unchecked: The Internal Control Failures Behind the Crypto Giant’s Fall
Noah Myers, Utah Valley University
Mason Snow, Utah Valley University
Discussant: Jose Lineros, University of North Texas

Colonial Pipeline: An Instructional Case Involving Ransomware in the Energy Sector
Diane Janvrin, Iowa State University
Scott Boss, Bentley University
Joy Gray, Arizona State University
Discussant: Romi IlHam, University Hayam Wuruk Perbanas

ChatGPT IT Auditor Challenge
Jose Lineros, University of North Texas
Discussant: Tony L. J. Lin, Rowan University

2.02: Audit Risk
Auditing - 1.8 CH

Moderator: Nuriddin Tojiboyev, The College of New Jersey

Employee Insights and Financial Integrity: Rethinking Internal Control Effectiveness Measurement
Hanxin Hu, Kean University
Huijue Kelly Duan, Sacred Heart University
Ting Sun, The College of New Jersey
Discussant: Abigail Parker, The University of Texas at San Antonio

Detecting Risky Areas of Misstatements
Lanxin Jiang, Rutgers, The State University of New Jersey, Newark
Yu Gu, Rutgers, The State University of New Jersey, Newark
Abigail Parker, The University of Texas at San Antonio
Discussant: Tina Nosrati, Ramapo College, New Jersey

Similarity Consideration in Risk-Based Audit Selection
Nuriddin Tojiboyev, The College of New Jersey
Alexander Kogan, Rutgers, The State University of New Jersey, Newark
Discussant: Ruanjia Liu, Valparaiso University

2.03: Cybersecurity
Accounting 1.8 CH

Moderator: Robert Pinsker, Florida Atlantic University

Examining the Effect of Cybersecurity Breaches on the Timing of Earnings Announcements
Mary Hayward, Texas Tech University
Discussant: Robert Pinsker, Florida Atlantic University

Evaluating Disclosure Quality: Evidence from Topic-Specific Cybersecurity Disclosures
Ronald Tsang, Mercer University, Atlanta
Discussant: Yimei Zhang, Montana State University

An Examination of Various IT Governance Actors and Recent Breach Experience as Potential
Determinants of Purchasing Cyber Insurance
Robert Pinsker, Florida Atlantic University
Jacob Haislip, Texas Tech University
Sara Khaled, Florida Atlantic University
Teodora Minkova, Florida Atlantic University
Discussant: David Watson, Western Michigan University

2.04: SOC 2 and SOC 2+ Assurance Services Panel
Accounting - 1.8 CH

Panelists:
Nancy Bagranoff, University of Richmond
Chris Halterman, retired from EY, former chair of the AICPA Trust Services Working Group 
Sean Linton, Partner at EisnerAmper, LLP and current chair of  the AICPA Trust Services Working Group 
Efrim Boritz, University of Waterloo, member of the AICPA Trust Services Working Group

Concurrent Sessions

3.01: JETAC
Accounting - 1.8 CH

Moderator: Rob Nehmer, Oakland University

AI-Assisted Blockchain Assurance with Simulation Tests
Guangyue Zhang, Rutgers, The State University of New Jersey, Newark
Discussant: JiangBo HuangFu, Berea College

The Impact of YouTube Videos on Market Efficiency: Evidence from Earnings Calls
Maher Kassar, Stevens Institute of Technology
Arion Cheong, Stevens Institute of Technology
Kyunghee Yoon, Clark University
Woojune Jung, Hongik University
Discussant: Yunsen Wang, Montclair State University

Interoperability in Data Standards: A Perspective on the Current Business Issues
Rob Nehmer, Oakland University
Discussant: Juergen Sidgman, University of Alaska-Anchorage

3.02: Big Data and Artificial Intelligence
Accounting - 1.8 CH

Moderator: Maksym Lazirko, The State University of New Jersey

The Influence of Artificial Intelligence on Investor Decision-Making: An Experimental Analysis
Leah Hall, Virginia State University
Joshua Nyantakyi, Virginia State University
Arthur Wharton, Virginia State University
Theodore Andrews, Virginia State University
Discussant: Oleksandr Kondrachuk, University of Central Florida

Media Coverage of Products and Audit Pricing
Xin Luo, Marquette University
Joanna Golden, The University of Memphis
Discussant: Maksym Lazirko, Rutgers, The State University of New Jersey

Corporate Socializing on Social Media: Evidence from Positive Peer Tweeting
Enshuai Yu, Boston College
Sean Cao, University of Maryland–College Park
Lijun Lei, The University of North Carolina at Greensboro
Susan Shu, Boston College
Discussant: Xin Luo, Marquette University

3.03: Education 2
Accounting - 1.8 CH

Moderator: Lorraine Lee, The University of North Carolina Wilmington

Revenue Cycle Management Using Analytics: An ETL and Visualization Case
Mason Snow, Utah Valley University
Janet Samuels, Arizona State University
Discussant: Lorraine Lee, The University of North Carolina Wilmington

DataSnipper and Revenue Existence Testing: Improving Audit Efficiency Without Cutting Corners
Lorraine Lee, The University of North Carolina Wilmington
Jennifer Parlier, The University of North Carolina Wilmington
Mia Keegan, The University of North Carolina Wilmington
Sydne Shelvey, The University of North Carolina Wilmington
Discussant: Pamela Schmidt, Washburn University

BYOD or BYODon’t: Blazer University Policy Assessment
Jennifer Hamrick, The University of Alabama at Birmingham
Paul Di Gangi, The University of Alabama at Birmingham
Barbara Wech, The University of Alabama at Birmingham
Discussant: Mason Snow, Utah Valley University

3.04: Blockchain
Accounting - 1.8 CH

Moderator: Sung-Yuan Cheng, University of Kentucky

Information Technology, Creativity, and Pricing: Evidence from the Non-Fungible Token (NFT) Market
Sung-Yuan Cheng, University of Kentucky
Discussant: Yiyang Zhang, Youngstown State University

A Use Case of Blockchain to Calculate and Disclose Brand Value from Country-by-Country Reports
Clemence Garcia, Gakushuin University
Takeo Itabashi, Tokyo Keizai University
Discussant: Deniz Appelbaum, Montclair State University

Assessing the Risk: A Comprehensive Methodology for Evaluating Laundering Likelihood in
Crypto Assets
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
Discussant: Annika Bonrath, University Duisburg-Essen

Concurrent Sessions

4.01: JISC
Accounting - 1.8 CH

Moderator: Arion Cheong, Stevens Institute of Technology

Will Auditors Become Obsolete? Generative AI and the Future Role of External Auditors
Yueqi Li, University at Albany, SUNY
Sanjay Goel, University at Albany, SUNY
Discussant: Mélissa Fortin, University of Quebec at Montreal

Auditors’ Susceptibility to Affective Bias During Repeated Client Email Exchanges with Mixed Evidence
Erin Hawkins, Clemson Universitya
Kate Sorensen, University of Memphis
Chad Stefaniak, University of South Carolina
Discussant: Jacob Haislip, Texas Tech University

Does Socially Responsible Investor Attention Influence Firms’ ESG Commitment
Maher Kassar, Stevens Institute of Technology
Yu Gu, Rutgers, The State University of New Jersey, Newark
Arion Cheong, Stevens Institute of Technology
Chad Stefaniak, University of South Carolina
Discussant: Andrea Rozario, University of Illinois at Urbana-Champaign

4.02: Technology and Decisions
Accounting - 1.8 CH

Moderator: Jiwon Nam, California State University, Fullerton

The Differential Impacts of Board-Level IT Expertise on Accounting Reporting Complexity
Jiwon Nam, California State University
Robert Pinsker, Florida Atlantic University
Discussant: Guangyue Zhang, Rutgers, The State University of New Jersey, Newark

The AI FOMO Effect: How Fear of Missing Out on Generative AI Technology Leads to Over-Reliance on AI Investment Advice
Nirmalee Raddatz,  University of Memphis
Paul A. Raddatz, University of Memphis
Hamad Alameri, University of Memphis
Discussant: Yu Gu, Rutgers, The State University of New Jersey, Newark

The Impact of Search Engine Algorithms on Investment Decisions
Jidong Zhang, Minnesota State University Mankato
Jianguang Zeng, Chongqing University
Xun Yang, Chongqing University
Yuhua Yin, Xi’an University of Science and Technology
Discussant: Chengzhang Wu, Stockton University

4.03: Audit Technology
Auditing - 1.8 CH

Moderator: Emilio Boulianne, Concordia University

Auditor Sensemaking and Sensegiving in Digital Spaces: The Case of Blockchain
Erica Pimentel, Queen’s University
Emilio Boulianne, Concordia University
Crawford Spence, King’s College London
Discussant: Marc Eulerich, University Duisburg-Essen

The Role of IT Budgeting in Enhancing Audit Quality and Efficiency: Evidence from Audit Firms
Yiyang Zhang, Youngstown State University
Stephanie Walton, Louisiana State University
Russell Barber, University of Colorado Denver
Han Dai, Winthrop University
Discussant: Buhe Li, Rutgers, The State University of New Jersey

Adoption of Audit Technology in Indonesia and Taiwan Accounting Practices
Cantika Siregar, Yuan Ze University
Kai-Ting Nien, Yuan Ze University
Chien-Heng Jennifer Chang, Yuan Ze University
Discussant: Emilio Boulianne, Concorida University

4.04: Intentionally skipped

 

Tabletop Exhibits

Plenary: Interactive Activities and Gamification in AIS Courses
Accounting - 2.4 CH

Moderator: Jose Lineros, University of North Texas

Panelists: 
Kimberly Swanson Church, Missouri State University
Pamela Schmidt, Washburn University
Jennifer Riley, University of Nebraska at Omaha

Concurrent Sessions

5.01: Analytical Methods
Accounting - 1.8 CH

Moderator: Angie Abdel Zaher, The American University in Cairo

The Elephant in the Ledger: Why Effect Size Is Too Big to Ignore and How to Report it in Experimental Accounting Studies
Lorraine Lee, The University of North Carolina Wilmington
David Watson, Western Michigan University

Misstatement Detection with Virtual Pure Players
Guangyue Zhang, Rutgers, The State University of New Jersey, Newark

In Search for Robust Signaling of Value Relevance of Accounting Earnings
Tarek EL Domiaty, The American University in Cairo
 

5.02: Education 3
Accounting - 1.8 CH

Moderator: Mason Snow, Utah Valley University

Exploring ESG Reporting and Metrics: A Case Study on Assessing Company Performance and Creating Data Visualizations
Holly Hawk, Clemson University

Safari Décor Inc.: Database Design and Implementation with REA
Juergen Sidgman, University of Alaska Anchorage
Lorraine Lee, The University of North Carolina Wilmington

Accounting for Leases: An ETL Exercise with AI Applications
Mason Snow, Utah Valley University
Noah Myers, Utah Valley University

Unemployment Fraud and AI Case: Evidence for Massive Governmental Fraud during the COVID-19 Pandemic
Pamela Schmidt, Washburn University
William Baker, Washburn University

 

5.03: Assorted Topics
Accounting - 1.8 CH

Moderator: Tony L. J. Lin, Rowan University

Do Women on the Board Mitigate Cybersecurity Risk?
Sharif Islam, Southern Illinois University Carbondale
Nusrat Farah, Southern Illinois University Carbondale
Tom Stafford, Louisiana Tech University

Detecting the Undetected: Hidden Anomalies in Fair Value Measurement
Kitae Kum, CUNY College of Staten Island: College of Staten Island 
Meehyun Kim, Rutgers University Newark Business School
Kyunghee Yoon, Clark University
Miklos Vasarhelyi, Rutgers, The State University of New Jersey

IT Management Certification, Breach Type, and Auditors’ Evaluation of Cybersecurity Breaches
Fengchun Tang, Virginia Commonwealth University
Ling Yang, New Jersey City University

5.04: Blockchain
Accounting - 1.8 CH

Panelists:
Larry Liermann, MM Blockchain
John Masotti, MM Blockchain

Concurrent Sessions

6.01: Artificial Intelligence 2
Auditing - 1.8 CH

Moderator: Huaxia Li, Rutgers, The State University of New Jersey, Newark

Transforming ESG Reporting Analysis: Custom GPTs Built on GRI Framework for Enhanced
Compliance Insights
Tony L. J. Lin, Rowan University
Jordan Howell, Rowan University

The Role of Audit Partner Characteristics in Engagement Assignment and Audit Quality -- An Explainable AI Approach
Lanxin Jiang, Rutgers, The State University of New Jersey, Newark

Cluster Analysis for Anomaly Detection in Fair Value Measurement
Meehyun Kim, Rutgers, The State University of New Jersey, Newark
Kitae Kum, Rutgers, The State University of New Jersey, Newark
Kyunghee Yoon, Clark University
Miklos Vasarhelyi, Rutgers, The State University of New Jersey, Newark

6.02: Early-Stage Research Papers 1 
Accounting - 1.8 CH

Moderator: Tina Nosrati, Ramapo College of New Jersey

Artificial Intelligence and Its Effect on Investment Efficiencies
JiangBo HuangFu, Berea College
Hanbing Xing, Longwood University
Jacci Boggs, Berea College

Exploring the Paradox of Data Breaches and E-commerce Expansion Financial Risk Tolerance in
Consumer Transactions
Romi Ilham Khairil, University of Hayam Wuruk Perbanas
Cheng-Wen Lee, Chung Yuan Christian University

Measuring “S” IN ESG: A Design Science Approach
Tina Nosrati, Ramapo College of New Jersey
Arion Cheong, Stevens Institute of Technology
Maher Kassar, Stevens Institute of Technology

The Impact of SOC Reports on Service Providers: Assessing Revenue Growth and Information Security Assurance
Tawei Wang, DePaul University
Ju-Chun Yen, National Central University

The Informativeness of Auditors’ Going Concern Opinion in Predicting Bankruptcy: A Reexamination using Machine Learning
Yunsen Wang, Montclair State University
Tiffany Chiu, SUNY at New Paltz
Alexander Kogan, Rutgers, The State University of New Jersey, Newark

6.03: EYARC: Elevating Teaching Content for the Modern Accounting Curriculum Panel
Accounting - 1.8 CH

Panelist:
David Wood, Brigham Young University 
Joni Fisher, EY Academic Resource Center

6.04: Intentionally skipped

Concurrent Sessions

7.01: Early-Stage Research Papers 2
Accounting - 1.8 CH

Moderator: Rosemary Kim, Loyola Marymount University

Case Study: Cloud-Based AIS Implementation
Rosemary Kim, Loyola Marymount University
Jennifer Hamrick, The University of Alabama at Birmingham

Reliance on Algorithmic Advice in Subjective Performance Evaluation: The Impact of the Form of
Advice and Accountability
Oleksandr Kondrachuk, University of Central Florida

Leveling the Playing Field: Evidence from SEC’s IFRS-Based XBRL Mandate
Tomas Milo, McGill University
 

7.02: Early-Stage Research Papers 3

Accounting - 1.8 CH

Moderator: Maher Kassar, Stevens Institute of Technology

Occupational Fraud Awareness and GPT-4: Preparing the Next Generation of Examiners
Erlina Papakroni, Rowan University
Tony L. J. Lin, Rowan University

A Framework for Cognitive Process Automation With Agentic Audit Workflow
Maher Kassar, Stevens Institute of Technology
Arion Cheong, Stevens Institute of Technology
Huaxia Li, Rutgers, The State University of New Jersey

Stuck in the spreadsheet era - An experimental investigation of accountants’ resistance to abandon Microsoft Excel
Alina Bieniek, TU Dortmund University
Christian Ertel, Technical University of Dortmund

7.03: Early-Stage Research Papers 4
Accounting - 1.8 CH

Moderator: Marc Eulerich, University Duisburg-Essen

How CISO Monitoring of Outsource Service Provider Cybersecurity Risks Influences Internal
Audit Procedures
Lawrence Burke, Florida Atlantic University
Julia Higgs, Florida Atlantic University
Abdullah Almoshaigeh, Georgia State University

Measuring Banks’ Customer Data-Sharing Activities
Arion Cheong, Stevens Institute of Technology
Yen-Yao Wang, Auburn University
Ju-Chun Yen, National Central University
Tawei Wang, DePaul University

Multi-Agent Systems and Generative Agent-Based Models in Accounting and Auditing
Marc Eulerich, University Duisburg-Essen
Aida Sanatizadeh, University of Illinois at Chicago
Hamid Vakilzadeh, University of Wisconsin–Whitewater

Cybersecurity: Challenges with Determining “Materiality”
Tawei Wang, DuPaul University
Scott Boss, Bentley University
Diane Janvrin, Iowa State University

7.04: Intentionally skipped