Program
Thursday, February 5, 2026
Provo Marriott Hotel & Conference Center
101 W 100 N Provo, UT 84601
Provo Marriott Hotel & Conference Center
101 W 100 N Provo, UT 84601
All Meeting functions including Registration to take place at BYU.
Brigham Young University
N. Eldon Tanner Building
32 Campus Dr, Provo, UT 84604
Accounting - 1.2 CH
Moderator: David Wood, Brigham Young University
Panelists:
Christina Ho, PCAOB
Lucia Wind, COSO
Jason Pikoos, Meta
Richard Jackson, EY
Concurrent Sessions
1.01: Artificial Intelligence I
Information Technology - 1.8 CH
Moderator: Richard Mautz, University of North Carolina at Wilmington
Caught up in the AI Rat Race: Does Technological Peer Pressure Fuel AI Washing or Hushing?
Jackie Zeyang Ju, University of Kentucky
Discussant: Tony L. J. Lin, Rowan University
When do Managers Utilize AI-Generated Performance Evaluations, and Why? The Influence of Peer Norms and Feedback Consistency
Yunshil Cha, University of New Hampshire
Discussant: Richard Mautz, The University of North Carolina at Wilmington
1.02: Blockchain and Cryptocurrency
Information Technology - 1.8 CH
Moderator: Hanbing Xin, Longwood University
Restoring Trust and Legitimacy in Cryptocurrency Markets: The Case for Proof-of-Reserve Disclosures
Steven Maex, George Mason University
Adi Masli, The University of Kansas
Stefan Slavov, San Diego State University
Discussant: Ronald Tsang, Mercer University, Atlanta
Caught in the Act: The Effect of Blockchain Technology on Corporate Misconduct
Anna Jeong, San Jose State University
Danielle Lazerson, San Jose State University
Discussant: Hanbing Xing, Longwood University
Blockchain, Operational Efficiency, and Workforce Dynamics: The Case of Employee Satisfaction and Morale
Chunhao Xu, The University of Texas Permian Basin
Wanying Jiang, The University of Texas Permian Basin
Mark Zhang, Belmont University
Discussant: Yanawut Klinkasorn, Rutgers University School of Business, Newark
1.03: Education I
Accounting - 1.8 CH
Moderator: Juergen Sidgman, University of Alaska-Anchorage
Integrating Excel Macros for Academic Integrity in Manual Processing—A Case-Based Approach
Aligned with Contemporary Pedagogy
Juergen Sidgman, University of Alaska Anchorage
Don Lux, Creighton University
Discussant: Diane Janvrin, Iowa State University
Simulating Business Cycles with Dynamic Source Documents Through a Spreadsheet-Driven Teaching Case
Fernando Parra, California State University, Fresno
Laura Trevino, The University of Texas at El Paso
Aimee Jacobs, California State University, Fresno
Discussant: Hongmin Du, University of Massachusetts at Boston
Understanding Types of SEC Filings through an Exploratory Analytics Exercise
Tim Olsen, Gonzaga University
Discussant: Juergen Sidgman, University of Alaska-Anchorage
Reflect, Refine, Engage: An Experiential Learning Model
Ankita Singhvi, Texas A&M University–Central Texas
Discussant: Muhammad Talha Afzal, Rutgers University - Newark
1.04: Early Stage Research I
Information Technology - 1.8 CH
Moderator: Madeline Fine, Ohio University
Overcoming Resistance: Understanding Barriers to AI Adoption in the Accounting Profession
Yueqi Li, University at Albany, SUNY
Sanjay Goel, University at Albany, SUNY
Artificial Intelligence in Accounting: How AI Competence Shapes Job Security and Job Satisfaction
Madeline Fine, Ohio University
Aaron Wilson, Ohio University
Leveraging AI for Business Risk Analysis in Management Accounting and Decision Making
Buhe Li, Rutgers, The State University of New Jersey, Newark
Jun Dai, Michigan Tech University
Miklos Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Concurrent Sessions
2.01: Audit Technologies
Information Technology - 1.8 CH
Moderator: Buhe Li, Rutgers, The State University of New Jersey, Newark
Targeted Risk Analysis and Control Evaluation Recommender (TRACER): A Decision Support System for Improving Internal Control Evaluation
Uday Murthy, University of South Florida
David Watson, Western Michigan University
Alan Hevner, University of South Florida
Discussant: Jiaqi Sun, Rutgers, The State University of New Jersey, Newark
Semi-Supervised Rule Induction for Multi-Period Audit Analytics
Nuriddin Tojiboyev, The College of New Jersey
Alexander Kogan, Rutgers, The State University of New Jersey, Newark
Discussant: David Watson, Western Michigan University
Simulations of IoT: Measures of Audit Risk
Rob Nehmer, Oakland University
Deniz Appelbaum, Montclair State University
Zamil Alzamil, Majmaah University
Discussant: Buhe Li, Rutgers, The State University of New Jersey, Newark
2.02: Cybersecurity Risk and Disclosure
Information Technology - 1.8 CH
Moderator: TBD
Once Bitten, Twice Shy: Cybersecurity Breaches and Corporate Integrity Culture
Chunhao Xu, The University of Texas Permian Basin
Zhijian He, Marquette University
Discussant: Hongmin Du, University of Massachusetts at Boston
Enhancing the Evaluation of Cybersecurity Disclosures: The Application of Large Language Models in Predicting Operational Risks
Hongmin Du, University of Massachusetts Boston
Xiao Li, Santa Clara University
Linda Du, Carnegie Mellon University
Discussant: Brigitte Muehlmann, Babson College
A Comparative Analysis of Information Content in Risk Factors and Management’s Discussion and Analysis: Evidence from the Mandatory Cybersecurity Disclosures
Ronald Tsang, Mercer University, Atlanta
Discussant: Huaxia Li,University of Michigan, Dearborn
2.03: Early Stage Research II
Information Technology - 1.8 CH
Moderator: Maher Kassar, Stevens Institute of Technology
Advancing CECL Estimation: Exploring Forward-Looking Practices and AI-Enabled Enhancements in U.S. Banking
Maher Kassar, Stevens Institute of Technology
Arion Cheong, Stevens Institute of Technology
Shanshan Yang, Stevens Institute of Technology
Steve Yang, Stevens Institute of Technology
Shifts in Cybersecurity Breach Disclosure Following SEC Item 1.05
Jack Badger, Middle Tennessee State University
Marcy Binkley, Middle Tennessee State University
Jacob Arthur, Lipscomb University
Transparency Mechanisms and Trust in Professional Decision-Making: An ELM-Based Study of Technological Mediation in Accounting Judgments
Vishnu Sunilkumar, The University of Memphis
Nirmalee Raddatz, The University of Memphis
Kate Sorensen, The University of Memphis
What Do Firms Disclose Regarding Cybersecurity? Evidence From Item 1C of 10-K
Sharif Islam, Southern Illinois University Carbondale
Nusrat Farah, Southern Illinois University Carbondale
2.04: Panel: Vendor Academic Programs and Certifications
Accounting - 1.8 CH
Moderator: Dan O'Leary, University of Southern California
Panelists: Joy Gray, Alteryx
Kristina Kaldon, Celonis
Dan O'Leary, University of Southern California
Accounting - 1.2 CH
Speakers:
Kim B. Clark, former President of Brigham Young University–Idaho
Jeff Wilks, Brigham Young University Marriott School of Business
Concurrent Sessions
3.01: JIS Conference
Accounting - 1.8 CH
Moderator: Matthew Stern, DePaul University
Audit Analytics and Audit Outcomes: Diagnostic Applications and Financial Reporting Audit Artifacts
Jee-Hae Lim, University of Hawaii
Jongwon Park, University of Washington Bothell
Gary Peters, University of Arkansas, Fayetteville
Vernon Richardson, University of Arkansas
Discussant: Jacob Z. Haislip, Texas Tech University
Avatar Faces and Reduction of Algorithm Aversion: Eye-Tracking and Pupillometry Provide Evidence of Attention Reallocation and Arousal Dynamics
Anna Rose, University of Northern Colorado
Jake Rose, University of Central Florida
Kristian Rotaru, Monash University, Caulfield
Odkhishig Ganbold, University of Melbourne
Discussant: Yunshil Cha, University of New Hampshire
Do Governments Transparently Disclose Financial Distress in MD&A? Evidence from Large Language Model–Based Textual Analysis
Huaxia Li,University of Michigan, Dearborn
Claire Yan, Kean University
Discussant: Buhe Li, Rutgers, The State University of New Jersey, Newark
3.02: Blockchain & The Tokenization of Assets: Preparing Today’s Professionals for the Tomorrow’s Economy
Accounting - 1.8 CH
Presenters:
Larry Lierman, MMBA
John Masotti, MMBA
Baxter Hines, MMBA
3.03: Research Methods
Accounting - 1.8 CH
Moderator: Yanawut Klinkasorn, Rutgers, The State University of New Jersey, Newark
Productive Information Calls
Mengtian Sui, Baruch College–CUNY
Discussant: Marc Eulerich, University Duisburg-Essen
When Convenience Compromises Quality: Safeguards and Best Practices for Recruiting Participants on Prolific
Andrea Scheetz, Georgia Southern University
Alyssa Ong, Pepperdine University
Megan Hiner, Western Michigan University
Discussant: Muhammad Talha Afzal, Rutgers University - Newark
Revisiting Altman Z-Score Through Explainable AI
Arion Cheong, Stevens Institute of Technology
Yanawut Klinkasorn, Rutgers, The State University of New Jersey, Newark
Discussant: Mary Hayward, Texas Tech University
3.04: Panel: Future-Ready Talent: Closing the College-to-Career Gap with AI and skills development
Accounting - 1.8 CH
Moderator: Palmer Mayer, KPMG
Panelists:
Mason Snow, Utah Valley University
Blake Carroll, KPMG
Concurrent Sessions
4.01: JETA Conference
Accounting - 1.8 CH
Moderator:TBD
Design of Unified Governance Models for Digital Environments
Severin Grabski, Michigan State University
Daniel Armani, CEO Paperscore
Discussant: Brigitte Muehlmann, Babson College
From Big Data to Big Capture
Michael Alles, Rutgers, The State University of New Jersey, Newark
Graham Gal, University of Massachusetts Amherst
Discussant: Feiqi (Freddy) Huang, Pace University
Neural Networks for Managerial Fraud Detection in Financial Statements: Artifacts and Pitfalls Detection
Salem Boumedien, University of Illinois at Springfield
Salma Boumediene, University of Illinois at Springfield
Discussant: Kevin Moffitt, Rutgers, The State University of New Jersey, Newark
4.02: Early Stage Research III
Information Technology - 1.8 CH
Moderator: Tony L. J. Lin, Rowan University
Exploration vs Exploitation in Audit Analytics Under Budget Constraints
Nuriddin Tojiboyev, The College of New Jersey
Alexander Kogan, Rutgers, The State University of New Jersey, Newark
Fraud Representation Learning: A Deep Learning Approach to Financial Statement Fraud Detection
Jiaqi Sun, Rutgers, The State University of New Jersey, Newark
Qing Huang, Marshall University
Marco Schreyer, University of St.Gallen
Miklos Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Automating and Enhancing Reproducibility in Accounting Research: A Case Study on Agentic AI for Literature Reviews
Tony L. J. Lin, Rowan University
Daniel McFarland, Rowan University
4.03: Panel: Accounting Information Systems and Analytics: Perspectives from Textbook Authors
Accounting - 1.8 CH
Moderator: Lorraine Lee, University of North Carolina Wilmington
Panelists:
Scott Boss, Bentley University
Ann Dzuranin, Northern Illinois University
Vern Richardson, University of Arkansas
Mark Schmadtke, Vanderbilt University
David Wood, Brigham Young University
Provo Marriott Hotel & Conference Center
101 W 100 N Provo, UT 84601
All Meeting functions including Registration to take place at BYU.
Brigham Young University
N. Eldon Tanner Building
32 Campus Dr, Provo, UT 84604
Accounting - 1.8 CH
Moderator: Dan O'Leary, University of Southern California
Speaker: Kaiser Kim, KPMG
Concurrent Sessions
5.01: Artificial Intelligence II
Information Technology - 1.8 CH
Moderator: Victor Xiaoqi Wang, California State University, Long Beach
Using Artificial Intelligence for Fraud Risk Assessment: Evidence from Novice and Experienced Auditors
Marc Eulerich, University of Duisburg-Essen
Brant Christensen, Brigham Young University
Scott Emett, Arizona State University
David Wood, Brigham Young University
Discussant: Victor Xiaoqi Wang, California State University, Long Beach
Unboxing the Black Box: A Discussion of Literature about Explainable AI in Accounting and Auditing
Annika Bonrath, University of Duisburg-Essen
Aladin Ermel, University of Duisburg-Essen
Marc Eulerich, University of Duisburg-Essen
Discussant: Xu Cheng, University of Nevada, Las Vegas
Improving Net Charge-Off Prediction: A GRPO-Enhanced Agentic AI Approach
Shanshan Yang, Stevens Institute of Technology
Arion Cheong, Stevens Institute of Technology
Steve Yang, Stevens Institute of Technology
Yang Li, Stevens Institute of Technology
Discussant: Lauren Cooper, West Virginia University
5.02: Disclosures
Accounting - 1.8 CH
Moderator: Yuanyuan Yang, Beijing Institute of Technology
Examining the Role of Social Media Analyst Coverage in Mitigating Information Asymmetry: 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: Anna Jeong, San Jose State University
Data Disclosure in Banking: Balancing Information Rents and Reputational Capital
Arion Cheong, Stevens Institute of Technology
Ju-Chun Yen, National Central University
Yen-Yao Wang, Auburn University
Tawei Wang, DePaul University
Discussant: Ashok Chakraborty, University of South Florida
CEO IT Expertise and Non-GAAP Disclosure
Mary Hayward, Texas Tech University
Discussant: Yuanyuan Yang, Beijing Institute of Technology
5.03: Education II
Information Technology - 1.8 CH
Moderator: Marcus Burger, University of North Carolina at Pembroke
Performance with High-Code and Low-Code Software: SQL Versus Alteryx
A. Faye Borthick, Georgia State University
Lorraine Lee, The University of North Carolina at Wilmington
Discussant: Minjing Luo, Rutgers University School of Business, Newark
Cyberattacks and Accounting Education: The Impact of NotPetya on FedEx, Maersk, and Merck
Lorraine Lee, The University of North Carolina at Wilmington
Richard Mautz, The University of North Carolina at Wilmington
Emily Lyons, PwC
Discussant: Jose Lineros, University of North Texas
The Day Servers Went Dark: Implications of the 2024 CrowdStrike Outage
Diane Janvrin, Iowa State University
Scott Boss, Bentley University
Joy Gray, Arizona State University
Discussant: Juliana Kralik, University of Tampa
5.04: Machine Learning and Data Visualization
Auditing - 1.8 CH
Moderator: Peter Kipp, University of North Texas
The Lack of Informativeness of Auditorsʼ 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
Discussant: Christian Peters, University of Wisconsin–Madison
Interactive Data Visualization Use: Effects of Cognitive and Technological Factors on Anomaly Evaluation Anomaly Evaluation
Diane Janvrin, Iowa State University
Robyn Raschke, University of Nevada, Las Vegas
Gary Schneider, California State University, Monterey Bay
Sheng-Feng Hsieh, National Taiwan University
Discussant: Yanawut Klinkasorn, Rutgers University School of Business - Newark
The Interaction of Professional Skepticism, Numeracy, and Data Visualization on Internal Control Assessment
Jacob Oste, West Virginia University
Arron (Scott) Fleming, West Virginia University
Nathan Garrett, West Virginia University
Discussant: Peter Kipp, University of North Texas
Concurrent Sessions
6.01: Audit & ESG
Auditing - 1.8 CH
Moderator: Mary Hayward, Texas Tech University
Misalignment between Changes in XBRL Tag Usage and Financial Reporting: Evidence from Analyst Forecasts
Feiqi (Freddy) Huang, Pace University
Tawei Wang, DePaul University
Ju-Chun Yen, National Central University
Discussant: Mengtian Sui, Baruch College–CUNY
The Influence of Environmental Fines and ESG Disclosure on Firm Performance
Chu-Lun Hsieh, National Taichung University of Science and Technology
Yu-Cheng Tang, National Changhua University of Education
Mao-Feng Kao, National Dong Hwa University
Discussant: Nicole Holden, Boise State University
6.02: Artificial Intelligence III
Information Technology - 1.8 CH
Moderator: Jackie Zeyang Ju, University of Kentucky
Assessing Consistency and Reproducibility in the Outputs of Large Language Models: Evidence Across Diverse Finance and Accounting Tasks
Victor Xiaoqi Wang, California State University, Long Beach
Julian Wan, University of Oxford
Discussant: Maher Kassar, Stevens Institute of Technology
From Data to Decisions: Real-Time Risk Management Using Multi-Agent Systems
Annika Bonrath, University of Duisburg-Essen
Marc Eulerich, University of Duisburg-Essen
Discussant: Lawrence Burke, Elon University
Compliance in the Age of Artificial Intelligence (AI): The Impact of the IRSʼs AI Use on Taxpayer Compliance
Lauren Cooper, West Virginia University
Jillian LaBelle, Gonzaga University
Discussant: Jackie Zeyang Ju, University of Kentucky
6.03: Education III
Information Technology - 1.8 CH
Moderator: Yueqi Li, University at Albany, SUNY
Bring Real World Financials and XBRL to Class with Workiva
Jonathan Liljegren, Brigham Young University
Discussant: Tim Olsen, Gonzaga University
Integrating Human Expertise and Generative AI to Develop Integrated Teaching Cases: A Framework and Implementation Guide
Juliana Kralik, University of Tampa
Discussant: Fernando Parra, California State University Fresno
Simulation as an Educational Tool in Accounting Courses: An Investigation Based on Situated Learning Theory
Marcus Burger, The University of North Carolina at Pembroke
Xin Liu, The University of North Carolina at Pembroke
Todd White, The University of North Carolina at Pembroke
Discussant: Maria Rickling, Embry-Riddle Aeronautical University
6.04: Early Stage Research IV
Auditing - 1.8 CH
Moderator: Minjing Luo, Rutgers, The State University of New Jersey, Newark
Audit Assistant: Real-time LLM-powered Cognitive Support for Auditors During Client Interviews
Aladin Ermel, University of Duisburg-Essen
Marc Eulerich, University of Duisburg-Essen
Evaluating a Companyʼs Control Environment by Utilizing a Large Language Model (LLM)
Yanawut Klinkasorn, Rutgers, The State University of New Jersey, Newark
Hussein Issa, Rutgers, the State University of New Jersey
Fighting the Spaghetti-Monster: How Artificial Intelligence can Improve Process Mining
Arno Bönner, University of Duisburg-Essen
Marc Eulerich, University of Duisburg-Essen
Andreas Busan, Bayer AG
The Cost of Using Large Language Models in Auditing: A Firm-Level User Perspective
Minjing Luo, Rutgers, The State University of New Jersey, Newark
Alexander Kogan, Rutgers, The State University of New Jersey, Newark
Concurrent Sessions
7.01: General Technologies
Accounting - 1.8 CH
Moderator: Arion Cheong, Stevens Institute of Technology
Does ERP Architecture Matter? Firm Performance Implications of Workday versus Legacy ERP Systems
Ashok Chakraborty, University of South Florida
Uday Murthy, University of South Florida
Jong Park, University of South Florida
Discussant: Arion Cheong, Stevens Institute of Technology
The Hidden Costs of Data Breaches: Evidence from Employee Turnover and Stock Disengagement
Mohammad Meah, Florida Atlantic University
Robert Pinsker, Florida Atlantic University
Discussant: Mary Hayward, Texas Tech University
The Transparency-Privacy Paradox: Federated Learning Solutions for ESG Risk Assessment in Supply Chains
Yuanyuan Yang, Beijing Institute of Technology
Jie Bao, Rutgers, The State University of New Jersey, Newark
Fangbing Xiong, Rutgers, The State University of New Jersey, Newark
Miklos Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Discussant: TBD
7.02: Early Stage Research V
Accounting - 1.8 CH
Moderator: Annika Bonrath, University of Duisburg-Essen
Bridging Theory and Practice: The Community Impact of Accounting Service-Learning in Partnership with Small Business Development Centers
Fernando Parra, California State University, Fresno
Laura Trevino, The University of Texas at El Paso
Efficacy of AI-Generated Asynchronous Videos in AIS Education
Jose Lineros, University of North Texas
From Holdout to High-Flyer: A Data-Driven Accounting Case in Generative AI, Analytics, and Strategic Airline Decision-Making
Maria Rickling, Embry-Riddle Aeronautical University