Preliminary Agenda
| NEW SCHOLARS CONSORTIUM – Wednesday, January 18, 2017 | |
| 6:00 pm - 8:00 pm | Reception (for New Scholars Consortium participants only) |
| NEW SCHOLARS CONSORTIUM – Thursday, January 19, 2017 | |
| 8:00 am – 9:00 am | Breakfast (for New Scholars Consortium participants only) Welcome and Opening Remarks |
| 9:15 am – 10:30 am | Teaching AIS Accounting - 8.0 CH Scott Summers, Brigham Young University |
| 10:30 am – 10:45 am | Break |
| 10:45 am – 12:00 pm | The Intersection of AIS with Financial and Managerial Research Margaret Christ, University of Georgia Adi Masli, University of Kansas |
| 12:00 pm – 1:30 pm | Lunch Introduction of New JIS Editors: Alex Kogan and Pat Wheeler |
| 1:30 pm – 3:00 pm | Exploring New Areas of Research Larry Gordon, University of Maryland Paul Madsen, University of Florida |
| 3:00 pm – 3:15 pm | Break |
| 3:15 pm – 4:45 pm | Exploring New or Underutilized Research Methodologies Kevin Moffit, Rutgers, The State University of New Jersey Steve Sutton, University of Central Florida |
| 4:45 pm – 5:30 pm | Concluding Thoughts Rob Pinsker, Florida Atlantic University David A. Wood, Brigham Young University |
| 5:30 pm – 7:00 pm | Reception for Consortium and Midyear Meeting Attendees |
| IS IS SECTION MIDYEAR MEETING & Workshops – Thursday, January 19, 2017 | |
| 1:00 pm – 5:00 pm | Introduction to The AICPA Audit Data Standards, Clinton White, Jr, University of Delaware |
| IS SECTION MIDYEAR MEETING – Friday, January 20, 2017 | |
| 7:00 am – 8:00 am | Continental Breakfast |
| 8:00 am – 9:00 am | Welcome and Plenary Panel: The Current Value of an AIS Ph.D. Moderator: Rob Pinsker, Florida Atlantic University Panelists: Sev Grabski, Michigan State University Uday Murthy, University of South Florida Vernon J. Richardson, University of Arkansas-Fayetteville Steve Sutton, University of Central Florida Miklos A. Vasarhelyi, Rutgers University – Newark |
| 9:15 am – 10:45 am | Concurrent Sessions Session 1.01: Analytics Mindset Accounting - 1.5 CH Muthu Raj, Manager (Advisory Services), E&Y LLP Session 1.02: SET Learning Accounting - 1.5 CH Moderator: Michael Alles, Rutgers Business School Classifying Restatements: An Application of Machine Learning and Textual Analytics B. Louise Hayes, University of Guelph Efrim Boritz, University of Waterloo Discussant: Nancy Lankton, Marshall University The Blue Frog Meets Facebook: Integrating Social Presence And Emotional Contagion To Enhance Learning Outcomes In Educational Game Simulations Michael L. Kraten, Providence College Stephen Kozlowski, Rutgers Business School Discussant: JP Krahel, Loyola University Maryland The Sentiment Feature of 10-K MD&As and the Financial Misstatement Prediction: A Comparison of Deep Learning and “Bag of Words” Approaches Ting Sun, Rutgers University-Newark Yue Liu, Rutgers University – Newark Miklos A. Vasarhelyi, Rutgers University – Newark Discussant: Jacob Haislip, University of North Texas Session 1.03: Data Analytics in the Classroom (Education) Accounting- 1.5 CH Moderator: Therese Viscelli, Auburn University On Application of Accounting Data Analytics in the Accounting Curriculum Saeed J. Roohani, Bryant University Ariel Markelevich, Suffolk University Discussant: Kevin Agnew, Elon University The Lemonade Stand: An Elementary Case for Introducing Data Analytics Brad Alan Schafer, Kennesaw State University Sarah Bee, Seattle University Margaret R. Garnsey, Siena College Discussant: David Hayes, James Madison University IT Controls Testing: Assessing the Effectiveness of User Access Management Lorraine S. Lee, University of North Carolina-Wilmington Rebecca S. Sawyer, University of North Carolina-Wilmington Discussant: Diane Janvrin, Iowa State University |
| 11:00 am – 12:00 pm | Concurrent Sessions Session 2.01: Cybersecurity Risk Management Program Examination Engagements Accounting – 1.0 CH Moderator: Efrim Boritz, Professor, University of Waterloo and Member of the AICPA Trust Information Integrity Task Force Panelists: Chris Halterman, Executive Director, EY and Chair AICPA Trust Information Integrity Task Force Amy Pawlicki, Director, Business Reporting, Assurance and Advisory Services, American Institute of CPAs Paul Steinbart, Professor of Information Systems, W. P. Carey School of Business, Arizona State University |
| 12:00 pm – 1:30 pm | Lunch Specialized Knowledge - 1.0 CH Speaker: Mr. Erik Hansen, Director – Financial Systems, Disney |
| 1:30 pm – 3:00 pm | Concurrent Sessions Session 3.01: Integrating IT into AIS (Education) Accounting - 1.5 CH Moderator: David Wood, Brigham University A Simple Assignment for Integrating IT Topics Into AIS L. Melissa Walters, University of Tampa Discussant: Ann O’Brien – University of Wisconsin Madison How Should Information Technology Be Covered in the Accounting Program? Emilio Boulianne, Concordia University Discussant: Maureen Mascha – Purdue University - Calumet Ranking Accounting Journals by Topical Area and Methodology John A. Barrick, Brigham Young University Nathan W. Mecham, Brigham Young University Scott L. Summers, Brigham Young University David A. Wood, Brigham Young University Discussant: Faye Borthick – Georgia State University Session 3.02: Social Media Accounting - 1.5 CH Moderator: Robin Pennington, North Carolina State University An Empirical Investigation on Social Media Users’ Demand for Financial Information Distributed via Social Media Platforms Neal Michael Snow, Lehigh University Robert Neil Marley, University of Tampa Discussant: Nancy Lankton, Marshall University The Impact of Social Media Message Features on Investors’ Perception of Firm Value: The Mediating Effect of Social Media Interactions Peter Kipp, University of South Florida Amanuel Fekade Tadesse, University of New Orleans Yibo Zhang, University of South Florida Discussant: Neal Snow, Lehigh University The Association between Firms’ Use of Social Media and Market Reactions to Earnings Announcements – Evidence from Twitter Ju-Chun Yen, National Taiwan University Shu-Hsing Li, National Taiwan University Kuo-Tay Chen, National Taiwan University Discussant: Nishani Vincent – University of Tennessee at Chattanooga Session 3.03: Data Analytics Accounting - 1.5 CH Moderator: Irina Malaescu, University of Central Florida Audit Data Analytics Use: An Exploratory Analysis Clark J. Hampton, University of Waterloo Theophanis C. Stratopoulos, University of Waterloo Discussant: Kemi Ajayi, University of Colorado - Denver Empowering Auditors with Data Analytics: "Power Tends to Corrupt and Absolute Power Corrupts Absolutely" Jared Koreff, University of Central Florida Steve G. Sutton, University of Central Florida Discussant: Gary Schneider, California State University Monterey Bay Understanding Usage and Value of Audit Analytics for Internal Auditors: An Organizational Approach He Li, Rutgers Business School Jun Dai, Rutgers University – Newark Tatiana Gershberg, Rutgers Business School Miklos A. Vasarhelyi, Rutgers University - Newark Discussant: Joung W Kim, Nova Southeastern University |
| 3:30 pm – 5:00 pm | Concurrent Sessions Session 4.01: AIS and the Markets Accounting - 1.5 CH Moderator: Adi Masli, University of Kansas Bulls and Bears: Investor Disagreement and Trading Volume Following Earnings Announcements Vernon J. Richardson, University of Arkansas-Fayetteville Asher Curtis, University of Washington-Seattle Adam Booker, University of Arkansas Discussant: Jean Bradley, University of Texas-San Antonio Can Detailed Tagging of Footnotes Improve Analysts’ Forecast Accuracy and Dispersion? Andrew J. Felo, Nova Southeastern University Joung W Kim, Nova Southeastern University Jee-Hae Lim, University of Waterloo Discussant: Jacob Haislip, University of North Texas Life in the Fast Lane: Internet Connectivity and Information Flow Gary Chen, University of Illinois-Chicago Jie Zhou, Cal State Univ - Fullerton Discussant: Vernon J. Richardson, University of Arkansas-Fayetteville Session 4.02: SET Enterprise Models and Auditing Frameworks Accounting - 1.5 CH Moderator: Julia Kokina, Babson College Enterprise Content Risk Management: A Conceptual Framework for Digital Asset Risk Management Arti Mann, University of Houston Clear Lake Robyn L. Raschke, University of Nevada-Las Vegas Discussant: Stephen Kozlowski, Eastern Illinois University Impact of Business Analytics and Enterprise Systems on Managerial Accounting Zhaokai Yan, Rutgers University Deniz A. Appelbaum, Rutgers University – Newark Alexander Kogan, Rutgers University – Newark Miklos A. Vasarhelyi, Rutgers University – Newark Discussant: Irina Malaescu, University of Central Florida Using Drones in Internal and External Audits: An Exploratory Framework Rob Nehmer, Oakland University Deniz A. Appelbaum, Rutgers University – Newark Discussant: Tawei (David) Wang, DePaul University Session 4.03: AIS and Firm Performance Accounting - 1.5 CH Moderator: David A. Wood, Brigham Young University Initial Evidence on the Impact of Big Data Implementation on Firm Performance Cheng-Kui Huang, National Chung Cheng University Tawei (David) Wang, DePaul University Tzu-Yen Huang, National Chung Cheng University Discussant: Bradley Lawson, Oklahoma State University The Effect of Shadow IT Use on Employee Performance Evaluations Drew Allen, Brigham Young University Steven D. Smith, Brigham Young University David A. Wood, Brigham Young University Discussant: Andrea Kelton, Wake Forest University |
| 5:15 pm – 10:00 pm | Reception/Off-site Activity |
| IS SECTION MIDYEAR MEETING – Saturday, January 21, 2017 | |
| 7:00 am – 8:00 am | Breakfast |
| 8:15 am – 9:45 am | Session 5.01: Risk Management and ERP Accounting - 1.5 CH Moderator: Scott Summers, Brigham Young University Mis-Institutionalization: Enterprise Resource Planning Systems (ERP) and Decision Making in Higher Education Cory A. Campbell, Case Western University Discussant: Stephanie Walton, University of South Florida IT Risk Management: An Organizational Strategy Implementation Perspective Nishani Edirisinghe Vincent, The University of Tennessee at Chattanooga Rob Pinsker, Florida Atlantic University Discussant: Kevin Moffit, Rutgers, The State University of New Jersey IT Risk Management Practices: Management Focus and Patterns Nishani Edirisinghe Vincent, The University of Tennessee at Chattanooga Discussant: Scott Summers, Brigham Young University Session 5.02: Finding and Fixing Accounting Problems Accounting - 1.5 CH Moderator: Bill Heninger, Brigham Young University The Effect of XBRL Adoption on the Receipt and Remediation of SEC Comment Letters Min Jeong (Minna) Hong, University of Waterloo Jee-Hae Lim, University of Waterloo Discussant: Kevin Kobelsky, University of Michigan – Dearborn Auditing Revenue Account: Does Audit Sampling Replaced by Substantive Analytical Procedures Improve Audit Quality? Kyunghee Yoon, Rutgers, The State University of New Jersey Discussant: Bill Heninger, Brigham Young University Educating for XBRL: What Knowledge and Skills do XBRL Agreed-Upon Procedures Engagements Require? Roger S. Debreceny, University of Hawaii-Manoa Stephanie Farewell, University of Arkansas-Little Rock Audrey Nicole Scarlata, University of Louisville Dan N. Stone, University of Kentucky Discussant: Jee-Hae Lim – University of Waterloo Session 5.03: Teaching Cases (Education) Accounting - 1.5 CH Moderator: Gary P. Schneider, California State University Monterey Bay Cyberattacks, Mitigation, and Regulation: An Active Learning Instructional Resource for Accountants David C. Hayes, James Madison University Ann D. O'Brien, University of Wisconsin-Madison Chelley M. Vician, University of St Thomas - St Paul Discussant: Lorraine Lee – University of North Carolina - Wilmington Minimizing Cognitive Load in Representing Processes in a Business Process Diagram: Capturing the Process and Making Inferences About It A. Faye Borthick, Georgia State University Gary P. Schneider, California State University Monterey Bay Discussant: Rebecca Sawyer, University of North Carolina - Wilmington Solving the "Mystery" of Profiling Fraud: Teaching Students about Occupational Fraud By Examining Episodes of Mystery Diners David C. Hayes, James Madison University Ronald J. Daigle, Sam Houston State University Dwayne N. McSwain, Sam Houston State University Discussant: Nathan Mecham – Brigham Young University |
| 10:15 am – 11:45 am | Concurrent Sessions Session 6.01: AIS and Auditing Accounting - 1.5 CH Moderator: Therese Viscelli, Auburn University Do Auditors Price Breach Risk in Their Audit Fees? Julia L. Higgs, Florida Atlantic University Rob Pinsker, Florida Atlantic University Thomas Joseph Smith, University of South Florida Discussant: Richard Dull, West Virginia University Are External Auditors Concerned about Cyber Incidents? Evidence from Audit Fees He Li, Rutgers Business School Won Gyun No, Rutgers, The State University of New Jersey Efrim Boritz, University of Waterloo Discussant: Kevin Agnew, Elon University The Integrated Information Technology Audit in Internal Audit: Correlates of Internal Audit’s IT/ICT Strategy Joy M. Gray, Bentley University Mohammad J. Abdolmohammadi, Bentley University Scott R. Boss, Bentley University Gerrit Sarens, Universite Catholiqué de Louvain Discussant: Juergen Sidgman, University of Wisconsin-Oshkosh Session 6.02: SET Dialogue Accounting - 1.5 CH Moderator: Barbara Lamberton, University of Hartford AIS-Ethics: A Case Analysis Of An Attempt To Create A New Subset Of Business Ethics Michael G. Alles, Rutgers Business School Analytics in External Auditing: A Literature Review Deniz A. Appelbaum, Rutgers University – Newark Alexander Kogan, Rutgers University – Newark Miklos A. Vasarhelyi, Rutgers University – Newark Design of Decision Support System for Audit Plan and Risk Assessment Qiao Li, Rutgers Business School Miklos A. Vasarhelyi, Rutgers University – Newark Using Technology to Market a Tax Practice: What do H&R Block and Liberty Tax Service Have in Common? Valeriya Avdeev, William Paterson University of New Jersey Session 6.03: The Effects of Formatting Accounting - 1.5 CH Moderator: Amanuel Tadesse, University of New Orleans Does the Format of Internal Control Disclosures Matter? An Experimental Investigation of Nonprofessional Investor Behavior Amanuel Fekade Tadesse, University of New Orleans Discussant: Jared Koreff, University of Central Florida Digital Annual Reports for Millennials: An Experimental Investigation of the Effects of User Interactivity and Graphical Vividness Yibo Zhang, University of South Florida Uday S. Murthy, University of South Florida Discussant: Jennifer Riley, University of Nebraska-Omaha |
| 12:00 pm – 1:30 pm | Lunch Imagining Our Future: Envisioning Our Second Century Speaker: David Burgstahler, AAA President |
| 1:30 pm – 3:00 pm | Concurrent Sessions Session 7.01: Internal Controls Accounting - 1.5 CH Moderator: Marcia Weidenmier Watson, UNC Charlotte PCAOB Inspections: Entity-level versus Application-level Control Deficiencies Diane J. Janvrin, Iowa State University Maureen Francis Mascha, Purdue University Calumet Melvin Arnaldo Lamboy Ruiz, Iowa State University Discussant: David Coss, College of Charleston Internal Control Quality and Audit Effort: Does the CIO Matter? Jean R. Bradley, University of Texas-San Antonio Discussant: Xu Cheng, University of South Florida Evolved into Six Sigma Paradigm-Application Volatility Functions to Assess the Effectiveness of Internal Control Jiahua Zhou, Rutgers University – Newark Andrea Rozario, Rutgers University Discussant: Peter Kipp, University of South Florida Session 7.02: Modeling and Design Science Accounting - 1.5 CH Moderator: Rob Pinsker, Florida Atlantic University An Auditor’s Overconfidence in Plausible Explanations Provided by Management: "Let’s Make a Deal" Kevin Kobelsky, University of Michigan-Dearborn Brian Patrick Green, University of Michigan-Dearborn Discussant: Michael Alles, Rutgers, The State University of New Jersey Designing A Cloud Privacy Audit Framework David Lewis Coss, College of Charleston Gurpreet Dhillon, Virginia Commonwealth University Discussant: Uday Murthy, University of South Florida Opportunities and Challenges for Process Mining in Financial Audits Michael Werner, Auckland University of Technology Discussant: Yibo Zhang, University of South Florida |