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| NEW SCHOLARS CONSORTIUM – Thursday, January 18, 2018 | |
| 8:00 am – 9:00 am | Breakfast (for New Scholars Consortium participants only) Introduction and Welcome |
| 9:15 am – 4:45 pm | New Scholars Consortium Accounting - 7.2 CH |
| 9:15 am – 10:30 am | Teaching AIS and Analytics Speakers: Scott Summers, Brigham Young University Ann Dzuranin, Northern Illinois University |
| 10:45 am – 12:00 pm | Writing Research Papers Speakers: Vern Richardson, University of Arkansas Christopher J. Wolfe, Texas A&M University Ann Dzuranin, Northern Illinois University |
| 12:00 pm – 1:30 pm | Lunch (for New Scholars Consortium participants only) Editor Update Speakers: Alexander J. Kogan, Rutgers, The State University of New Jersey (JIS) Patrick R. Wheeler, University of South Florida (JIS) Severin Grabski, Michigan State University (IJAIS) Miklos Vasarhelyi, Rutgers, The State University of New Jersey (JETA) |
| 1:45 pm – 3:00 pm | Behavioral Research Speaker: Sarah E. Bonner, University of Southern California |
| 3:15 pm – 4:30 pm | Where to Get Research Ideas Panelists: David A.Wood, Brigham Young University J. Efrim Boritz, The University of Waterloo Graham Gal, University of Massachusetts Amherst Tracie A. Majors, University of Southern California |
| 4:30 pm – 4:45 pm | Concluding Thoughts Speaker: Robin Pennington, North Carolina State University |
| AIS/SET SECTION MIDYEAR MEETING & Workshops – Thursday, January 18, 2018 | |
| 8:00 am – 12:00 pm | Workshop 1 – Issues and Tools in Cognitive and AI and Business Intelligence Information Technology - 4.5 CH Presenters: Guido Geerts, University of Delaware Kevin Moffitt, Rutgers University Arvind Sathi, IBM Theophanis Stratopoulis, Univ ersity of Waterloo Daniel E. O'Leary, University of Southern California |
| 1:00 pm – 5:00 pm | Workshop 2 – AIS: Analytics and Tools (Analytics for Accounting and Auditing Classes, I) Information Technology - 4.8 CH Presenters: Cheryl Dunn, Grand Valley State University Guido Geerts, University of Delaware Laura Mills, EY Marcia Watson, University of North Carolina Charlotte Daniel E. O’Leary, University of Southern California |
| 1:00 pm – 5:00 pm | Workshop 3 – Introduction to the AICPA Audit Data Standards Information Technology - 4.8 CH Presenter: Clinton White, Jr., University of Delaware |
| 5:30 pm – 7:00 pm | Reception |
| AIS/SET SECTION MIDYEAR MEETING – Friday, January 19, 2018 | |
| 7:00 am – 8:00 am | Breakfast |
| 8:00 am – 9:00 am | Welcome Robin Pennington, North Carolina State University Plenary Session Pathways to a Sustainable Future Speaker: David Burgstahler, AAA Past President, University of Washington |
| 9:15 am – 10:45 am | Concurrent Sessions Session 1.01: XBRL Accounting - 1.8 CH Moderator: Corey A. Collins, Texas Tech University Do Managers Strategically Report Machine-Readable Financial Statement? Evidence from XBRL Filing Complexity Feiqi Huang, Rutgers, The State University of New Jersey Won Gyun No, Rutgers, The State University of New Jersey Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark Discussant: Gary Chen, University of Illinois at Chicago Does XBRL Affect Firms’ Stock Liquidity? Rodney E. Smith, California State University, Long Beach Vernon J. Richardson, University of Arkansas, Fayetteville Jee-Hae Lim, University of Waterloo Discussant: John Peter Krahel, Loyola University Maryland Cloud-Computing Risk Disclosure and ICFR Material Weakness: The Moderating Role of XBRL Reporting Complexity Antoinette LaBarbara Smith, Florida International University Yibo Zhang, University of South Florida Peter Kipp, University of North Texas Discussant: Patricia Navarro Velez, University of Central Florida Session 1.02: Education - AIS Teaching Cases Accounting - 1.8 CH Moderator: Kimberly S. Church, University of Missouri–Kansas City A Risk-Based Approach to Large Datasets: Analysis of Time Series Data for a Large Merchandising Firm Theresa Presley, Pittsburg State University Discussant: Rosemary Kim, Loyola Marymount University Excel Jeopardy!: A Constructivist Approach to Teaching Excel Shortcuts Lorraine S. Lee, The University of North Carolina Wilmington Eileen Shifflett, James Madison University Discussant: Kemi T. Ajay, University of Colorado Denver Distinguishing Independent Contractors from Employees: Analyzing Company Practices and Compensation Data to Assess Compliance with IRS Factors A. Faye Borthick, Georgia State University Lucia N. Smeal, Georgia State University Discussant: Amy Igou, University of Northern Iowa Session 1.03: SET - Financial Reporting Accounting - 1.8 CH Moderator: Kevin C. Moffitt, Rutgers, The State University of New Jersey, Newark A Framework of Applying Process Mining for Fraud Scheme Detection Tiffany Chiu, Rutgers, The State University of New Jersey Yunsen Wang, Rutgers, The State University of New Jersey Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark Discussant: Tawei (David) Wang, DePaul University Cloud Computing Start-ups and Emerging Technologies: From Venture Capital's Perspective Yu Cong, Morgan State University Hui Du, University of Houston–Clear Lake Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark Discussant: Zamil S. Alzamil, Rutgers, The State University of New Jersey Financial Reporting and Open Government Data Initiatives: A Comparison Between Brazil and Saudi Arabia Zamil S. Alzamil, Rutgers, The State University of New Jersey Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark Discussant: Jun Dai, Southwestern University of Finance and Economics |
| 11:00 am – 12:30 pm | Practitioner-Faculty Bridges: AICPA-IMTA and AAAAIS Accounting - 1.8 CH Moderator: Terry Campbell, Indiana University Bloomington Panelist: Steven C. Konecny, EisnerAmper LLP Joel Lanz, Joel Lanz, CPA, P.C. Pamela Schmidt, Washburn University |
| 12:30 pm – 1:45 pm | Lunch Auditing - 1.0 CH Emerging Technologies and its Impact on the Audit and Financial Reporting Speaker: Marc T. Macaulay Award Presentations Speaker: Robin Pennington, North Carolina State University |
| 1:45 pm – 3:15 pm | Concurrent Sessions Session 2.01: AIS and Auditing Auditing - 1.8 CH Moderator: Yiyang Zhang, University of South Florida Does Generalized Audit Software Really Improve the Audit? Perceptual Differences Between Financial and Information Technology Auditors Marianne Bradford, North Carolina State University David Henderson, University of Mary Washington Ryan J. Baxter, Boise State University Patricia Navarro Velez, University of Central Florida Discussant: Rebecca Perols, University of South Florida Internal Auditor Communications: An Experimental Investigation of Managerial Perceptions Maia J. Farkas, California State University, San Marcos Rina Hirsch, Hofstra University Julia Kokina, Babson College Discussant: Yibo Zhang, University of South Florida The Multitasking Audit Environment: How Alternative Modes of Communication Affect Team Performance Juergen Sidgman, University of Wisconsin–Oshkosh Veena Looknanan Brown, University of Wisconsin–Milwaukee Joseph F. Brazel, North Carolina State University Discussant: Stephanie Walton, University of South Florida Session 2.02: AIS Early Stage Research I Accounting - 1.8 CH Moderator: Andrea Seaton Kelton, Middle Tennessee State University An Evaluation of Repeated Material Weakness Disclosures William Heninger, Brigham Young University Mason Snow, Arizona State University Discussant: Kevin Kobelsky, University of Michigan-Dearborn Can Disclosures through Twitter Reduce Investors' Local Bias? Eo Jin Lee, Texas Tech University Discussant: Andrea Seaton Kelton, Middle Tennessee State University Effect of Mobile Technology use on Learning Outcomes in Accounting Education Afua Agyekm, Morgan State University Discussant: A. Faye Borthick, Georgia State University Session 2.03: Internal Controls I Accounting - 1.8 CH Moderator: Tiffany Chiu, Rutgers, The State University of New Jersey Framework for a Blockchain and Smart Contract Enabled Internal Control Environment Jamie William Freiman, Rutgers, The State University of New Jersey Discussant: Matthew D. Pickard, The University of New Mexico Applications of Stochastic Simulations in Inventory Management Optimization: Cost Accounting Perspectives Di Wu, California State University, Bakersfield Ji Li, California State University, Bakersfield Yong Choi, California State University, Bakersfield Discussant: |
| 3:30 pm – 5:00 pm | Concurrent Sessions Session 3.01: Cybersecurity Accounting - 1.8 CH Moderator: Yunsen Wang, Rutgers, The State University of New Jersey Cyber Risk Disclosure and Cybersecurity Disclosure Guidance He Li, Rutgers, The State University of New Jersey Won Gyun No, Rutgers, The State University of New Jersey Tawei (David) Wang, DePaul University Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark Discussant: Partha Mohapatra, California State University, Sacramento The Impact of Cybersecurity Risk Management Examinations and Cybersecurity Incidents on Investor Perceptions Rebecca Renae Perols, University of South Florida Uday S. Murthy, University of South Florida Discussant: Jennifer Riley, University of Nebraska at Omaha Data Breaches and the Cost of Debt Capital Corey A. Collins, Texas Tech University Discussant: Yiyang Zhang, University of South Florida Session 3.02: AIS and Individual JDM Accounting - 1.8 CH Moderator: Peter Kipp, University of North Texas #Does Rehashing a Prior Period’s Positive Information Significantly Impact Nonprofessional Investors’ Stock Valuation? Terence J. Pitre, Saint Mary’s College of California Robert E. Pinsker, Florida Atlantic University Ronald J. Daigle, Sam Houston State University Discussant: Peter Kipp, University of North Texas Are Investors Swayed by Vivid Graphical Presentations of Positive and Negative News in Digital Annual Reports? Yibo Zhang, University of South Florida Discussant: Ann C. Dzuranin, Northern Illinois University Next-Generation Accounting Interviewing: A Comparison of Human and Embodied Conversational Agents (ECAs) as Interviewers Matthew D. Pickard, The University of New Mexico Ryan Schuetzler, University of Nebraska at Omaha Joseph Valacich, The University of Arizona David A. Wood, Brigham Young University Discussant: Tracie Frost, Florida Atlantic University Session 3.03: AIS Early Stage Research II Accounting - 1.8 CH Moderator: Andrea Seaton Kelton, Middle Tennessee State University CIO Characteristics and IT Risk Exposure Amanuel Fekade Tadesse, University of New Orleans Surani Nishani Vincent, The University of Tennessee at Chattanooga Discussant: Vernon J. Richardson, University of Arkansas, Fayetteville Utilizing Blockchain and Smart Contracts to Enable Audit 4.0: An Exploratory Study Jun Dai, Southwestern University of Finance and Economics Discussant: Severin Grabski, Michigan State University Take a Chance on Me! The Impact of Online Tax Community Advice on Individual Taxpayer Decision Making Stephanie Walton, University of South Florida Gregory Stone, University of Central Florida Discussant: Christopher J. Wolfe, Texas A&M University |
| 6:00 pm – 7:30 pm | Off-site Reception |
| AIS/SET SECTION MIDYEAR MEETING – Saturday, January 20, 2018 | |
| 7:00 am – 8:00 am | Breakfast |
| 8:00 am – 9:00 am | The Current Value of an AIS Ph.D., Part II Accounting - 1.2 CH Moderator: Robert E. Pinsker, Florida Atlantic University Panelists: Severin Grabski, Michigan State University Uday S. Murthy, University of South Florida Vernon J. Richardson, University of Arkansas, Fayetteville Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark David A. Wood, Brigham Young University |
| 9:15 am – 10:45 am | Concurrent Sessions Session 4.01: Social Media Accounting - 1.8 CH Moderator: S. Hamidreza Vakilzadeh, Florida Atlantic University The Monitoring Role of Social Media: Evidence from Twitter Adoption and Corporate Political Disclosure Transparency Lijun Lei, The University of North Carolina at Greensboro Yutao Li, University of Lethbridge Yan Luo, San Diego State University Discussant: Neal Michael Snow, Lehigh University The Effect of Competitive Actions on the Association between Momentum on Social Media and Offline Car Sales after Automobile Recalls Yen-Yao Wang, Auburn University Tawei (David) Wang, DePaul University Roger Calantone, Michigan State University Discussant: Rob Nehmer, Oakland University Social Technology: An Integrated Strategy and Risk Management Framework Margarita M. Lenk, Colorado State University John Peter Krahel, Loyola University Maryland Diane J. Janvrin, Iowa State University Brett Considine, The London School of Economics and Political Science Discussant: Marianne Bradford, North Carolina State University Session 4.02: SET - Emerging Technologies Information Technology - 1.8 CH Moderator: Feiqi Huang, Rutgers, The State University of New Jersey Design and Evaluation of an Advanced Continuous Data Level Auditing System: Incorporating Business Rules in Identifying Misstatements Tiffany Chiu, Rutgers, The State University of New Jersey Lucas A. Hoogduin, KPMG LLP Yue Liu, Rutgers, The State University of New Jersey, Newark Kyunghee Yoon, Clark University Discussant: Jamie Freiman, Rutgers University Blockchains and Bitcoins: A Framework for Teaching Emerging Technologies Lorraine S. Lee, The University of North Carolina Wilmington Rich Mautz, The University of Georgia Kirk Fiedler, University of South Carolina Discussant: Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark Data Analytics in Accounting: Teaching Scope and Strategies Rosemary Kim, Loyla Marymount University Daniel O’Leary-University of Southern California Severin Grabski-Michigan State University Session 4.03: AIS Education Related Research Specialized Knowledge - 1.8 CH Moderator: Sonia Gantman, Providence College Accounting Technology Accreditation Standards. The Role of Accounting Systems Faculty Gary P. Schneider, California State University, Monterey Bay Marylou Shockley, California State University, Monterey Bay Discussant: Diane J. Janvrin, Iowa State University Beyond the Guest Speaker: An Interactive Professional Learning Experience in an AIS Course Susan W. Eldridge, University of Nebraska at Omaha Jennifer Riley, University of Nebraska at Omaha Roopa Venkatesh, University of Nebraska at Omaha Discussant: Di Wu, California State University, Bakersfield Excel Insights of Power-Users and New Hires: Expectations for Entry into the Accounting Profession Kimberly Swanson Church, University of Missouri–Kansas City Pamela Jeanne Schmidt, Washburn University Discussant: Irina Malaescu, University of Central Florida |
| 11:00 am – 12:30 pm | Concurrent Sessions Session 5.01: Internal Controls II Accounting - 1.8 CH Moderator: Jamie William Freiman, Rutgers, The State University of New Jersey The Cost Stickiness of Information Technology Material Weaknesses: An Intertemporal Comparison between IT-Related and Other Material Weaknesses Patricia Navarro Velez, University of Central Florida Sean W. G. Robb, University of Central Florida Steve G. Sutton, University of Central Florida Martin M. Weisner, The University of Melbourne Discussant: William Heninger, Brigham Young University Diffusion of Innovations and Internal Controls S. Hamidreza Vakilzadeh, Florida Atlantic University Avishek Bhandari, Florida Atlantic University Discussant: Amanda Lyn Wilford, IE University Session 5.02: SET - Blockchain Auditing - 1.8 CH Moderator: Zamil S. Alzamil, Rutgers, The State University of New Jersey Designing and Auditing Cloud-based Accounting Systems with Blockchain and Distributed Ledger Principles Rob Nehmer, Oakland University Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark Discussant: Chi-Chun Chou, California State University, Monterey Bay Issues in the Development of a Blockchain Shared Ledger System for Financial Accounting Chi-Chun Chou, California State University, Monterey Bay Gary P. Schneider, California State University, Monterey Bay Chang-Wei Li, National Chengchi University Discussant: Rob Nehmer, Oakland University Session 5.03: AIS and Firm Performance Accounting - 1.8 CH Moderator: Yan Luo, San Diego State University Using Google Searches of Firm Products to Detect Revenue Management and Predict Firm Performance Peng-Chia Chiu, The Chinese University of Hong Kong Xuan Huang, California State University, Long Beach Yinglei Zhang, The Chinese University of Hong Kong Siew Hong Teoh, University of California, Irvine Discussant: Kevin C. Moffitt, Rutgers, The State University of New Jersey, Newark The Effects of Information Systems Compatibility on Firm Performance Following Mergers and Acquisitions Uday S. Murthy, University of South Florida Thomas Joseph Smith, University of South Florida James D. Whitworth, University of South Florida Yiyang Zhang, University of South Florida Discussant: Chris He, Florida Atlantic University Mapping IT Spending Across Industry Classifications: An Open Source Data Set Duane Kennedy, University of Waterloo Theophanis C. Stratopoulos, University of Waterloo Discussant: Jie Zhou, California State University, Fullerton |
| 12:00 pm – 1:45 pm | Lunch with Closing Remarks Speaker: Robin Pennington, North Carolina State University |