JIS International Conference Program

Please Note: All paper presentations will take place on June 17 in the Lakai Ballroom

June 16, 2026

17:30 | Dinner in Lakai Ballroom

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June 17, 2026

9:00 – 10:20 | Session 1: Behavioral Implications of Technology and Decision-Making

• GPT Reasoning Capabilities and Analyst Forecast Behavior Minjae Koo, Joohyun Lee
• Icons that Mislead: The Effect of Visual Embellishments and Interactivity on Investment Judgments and Decisions Kemi Ajayi, Sohee Kim, Kun Liu, Yibo (James) Zhang
• The Hidden Cost of Portfolio Monitoring: How Digital Investment Platforms Produce Rumination and Financial Anxiety Among Nonprofessional Investors Nirmalee I. Raddatz, Paul A. Raddatz, Anuruddika Ratnamalala

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10:20 – 10:30 | Break

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10:30 – 11:50 | Session 2: Data, Reporting, and Information Processing

• Turning SEC Filings into Item-Level Disclosure Data: A Structure-Aware Extraction Framework Jaeyeon Kihm, Jeonghoon Oh, Won Gyun No, Miklos A. Vasarhelyi
• Internal Control Human Capital and XBRL Reporting Quality Hyejeong Shin, Sorah Park
• Big Capture and Unknown Unknowns: Rethinking the Role of Data in Accounting and Generative AI Michael Alles, Graham Gal

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11:50 – 13:00 | Lunch

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13:00 – 14:20 | Session 3: Technology, Governance, and Firm Outcomes

• From Turnover to Reform: Executive Replacement and IT Expertise Fulfillment Following Data Breaches Jacob Haislip, Jee-Hae Lim, Robert Pinsker
• Risk Disclosure and Event Impact Mitigation: Evidence from Security Breaches Nicholas Jasa
• Corporate Digital Capability in the Twin-Transition Era: Digital Transformation, IT Governance, and ESG Performance in Indonesia Nadia Anridho, Khairul Ayuni Mohd Kharuddin, Zayyan Ahmad Nuryaddin, Nila Armelia Windasari, Hamzah Ritchi, Wiwik Supratiwi

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14:20 – 14:30 | Break

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14:30 – 15:50 | Session 4: AI, Auditing, and Judgment

• Prompt Echo Effects on Audit Evidence Mfon Akpan, Buhe Li, Adeyemi Adebayo
• The Effects of Artificial Intelligence and Task Distinctiveness on Auditor Liability Junnan Cui, Peter C. Kipp, Jesse C. Robertson
• Complexity Paradox: How Technological Authority Decouples Auditor Judgment from Action Carolina Cubero-Rivera, Angel Ortiz-Garcia, Juan Carlos Sosa-Varela

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15:50 – 16:00 | Break

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16:00 – 17:20 | Session 5: Emerging Topics and New Frontiers in AIS

• Accounting for Climate Risk: AI Simulation of Financial Implications from Corporate Environmental Performance
• Meehyun Kim, Kitae Kum, Soohyun Cho, Miklos A. Vasarhelyi The Determinants and Consequences of Crypto Assets Exposure Hua-Wei Huang, Ruei-Siang Chen
• Snap! Shorts! Reels! How Wellness Benefit Offerings Can Attract Gen Z to Accounting Through Social Media Short Form Videos (SFV) Lucy U. Diala, Le Zhao, Nadra Pencle