The International Accounting Section will award up to five $750 travel support grants to PhD students to help with the cost of attending the 2017 AAA Annual Meeting, to be held in San Diego, California from August 5 through August 9, 2017. The travel support grants can be used for any of the costs incurred to attend the Annual Meeting (including travel, lodging, meals, and registration). Travel grant award recipients must agree to be a discussant during a concurrent session of the Section at the annual meeting. The grant checks will be awarded at the Section's luncheon on Monday, August 7. Please inform your PhD students who have an interest in international accounting of the availability of this grant and encourage them to submit the grant application. They should include the following information in the application:
The application deadline is March 1, 2017. The grant recipients will be notified by April 1, 2017. Students should submit applications (electronically only) to Tami Dinh (firstname.lastname@example.org).
The International Accounting Section of the American Accounting Association invites nominations for its Outstanding International Accounting Educator Award. The general selection criteria are as follows:
The award is presented to an individual who has made a substantial contribution to international accounting education through scholarly endeavors in research and teaching over a sustained period of time - through publications, educational innovation, research guidance to students, active involvement in the activities of international professional and academic organizations, and serving as an example to others in promoting international accounting education.
The award recipient will be honored with a plaque at the Section's annual meeting luncheon. A sketch of his or her accomplishments will also be included in the Section's newsletter, Forum.
Please submit a letter documenting the nominee’s qualifications, the nominee’s curriculum vitae and any additional materials to help support the nomination to:
Teresa L. Conover, Committee Chair
Paden Neeley Professor for Excellence in Teaching and COB Director of Executive Programs
University of North Texas
The DEADLINE for nominations is February 25, 2017.
Winners of the Outstanding International Accounting Educator Award to date are:
1990 Paul Garner
1991 Gerhard Mueller
1992 Vernon Zimmerman
1993 Fred Choi
1994 Sidney Gray
1995 Murray Wells
1996 Belverd Needles
1997 Gary Meek
1998 Lee Radebaugh
1999 Steve Zeff
2000 Ahmed Riahi-Belkaoui
2001 Helen Gernon
2002 Christopher Nobes
2003 Robert Parker
2004 Shahrokh Saudagaran
2005 Kazuo Hiramatsu
2006 Chee Chow
2007 Donna Street
2008 Mary Barth and Timothy S. Doupnik
2009 Ross (Rasoul) Tondkar
2010 Teresa Conover
2011 J. Timothy Sale
2012 Gordian Ndubizu
2013 Ole-Kristian Hope
2014 Robert K. Larson
2015 Bruce K. Behn
2016 Grace Pownall
It's time for nominations for the 2017 Outstanding International Accounting Dissertation Award! See the call for nominations below and get your submission to Bowe Hansen before 25 February!
2017 Outstanding International Accounting Dissertation Award
The International Accounting Section of the American Accounting Association invites submissions for its Outstanding International Accounting Dissertation Award, to be presented at the Annual Meeting of the American Accounting Association in San Diego, CA during August 2017.
All doctoral dissertations successfully defended during the 2016 calendar year in all areas of international accounting — including topics in financial, managerial, auditing, taxation, and information systems — are eligible for this award. Eligible individuals should e-mail the following materials no later than (and preferably earlier than) February 25, 2017:
1. Summary of the dissertation not exceeding 20 pages including tables, or a working paper based on their dissertation, and
2. A letter of support from his/her dissertation committee chairperson.
Upon reviewing the initial submission materials, the Outstanding Dissertation Award Committee will select finalists for the award. Finalists will be requested to submit copies of the complete dissertation to the committee.
The committee will be grateful to receive suggestions from section members for suitable candidates for this award. Please let all the faculty and PhD students at your school be aware of the award.
Please send submissions via email to:
Pamplin College of Business – Virginia Tech
The DEADLINE for nominations is February 25, 2017.
Winners of the Outstanding International Accounting Dissertation Award to date are:
1984 Trevor J. Harris, University of Washington
1985 (none awarded)
1986 Betty C. Brown, University of Louisville
1987 Shahrokh M. Saudagaran, University of Washington
1988 David Sharp, Massachusetts Institute of Technology
1989 Teresa L. Conover, University of North Texas
1990 F. Norman Shiue, George Washington University
1991 Ajay Adhikari, Virginia Commonwealth University
1992 Stephen B. Salter, University of South Carolina
1993 Patricia McQueen, New York University
1994 Keith R. Duncan, Bond University
1995 Mary A. Flanigan, Virginia Commonwealth University
1996 Wayne Thomas, Oklahoma State University
1997 Paquita Y. Davis-Friday, University of Michigan
1998 Karl Albert Muller III, University of Illinois Urbana-Champaign
1999 Jan Marton, Göteborg University
2000 Tracy Manly, University of Arkansas
2001 Takashi Yaekura, University of Illinois Urbana-Champaign
2002 Ole-Kristian Hope, Northwestern University
2003 Thomas A. Matthews, University of Waterloo
2004 Steven Francis Orpurt, University of Chicago
2005 Christopher Hodgdon, Virginia Commonwealth University
2006 Etty Retno Wulandari, Nanyang Business School
2007 Annelies Renders, Katholieke Universiteit
2008 Devan Mescall, University of Waterloo
2009 Hans Christensen, University of Manchester
2010 Lijie Yao, Tsinghua University
2011 Gwen Yu, University of Michigan
2012 Clare Wang, Northwestern University
2013 Roger Silvers, University of Massachusetts Amherst
2014 Lisa De Simone, University of Texas
2015 Hsiao-Tang Hsu, Temple University
2016 Giulia Giunti, Umeå University
The planning for the 2016 JIS conference is well advanced. It will be held at the offices of Workday, Inc. on October 13 & 14. There will be a keynote address from Mark Nittler, Vice President , Enterprise Strategy, Workday, Inc on Big Data and Analytics and their relation to accounting and finance, three panels and five academic papers. A very limited number of places is available for professionals to attend the conference. The enclosed information packet has the program and administrative details.
A paper that is coming out in a future issue isPei Li, David Y. Chan and Alexander Kogan Exception Prioritization in the Continuous Auditing Environment: A Framework and Experimental Evaluation. Here is a blog post by the authors.
An important potential benefit of a continuous auditing system is the improvement of the efficiency of auditing through the automation of audit procedures. However, the inherent nature of a continuous auditing system may in fact diminish any economic benefits from automation. Researchers have found that the large volume of exceptions generated by a continuous auditing system can be overwhelming for an internal audit department. Exceptions are irregular or suspicious transactions, or internal controls violations identified by the continuous auditing system that need to be manually investigated by the auditor. As a result, a large number of exceptions diminishes the economic efficiency gained through automation.
In this study, we propose a framework that systematically prioritizes exceptions based on the likelihood of an exception being erroneous or fraudulent. The framework is based on an initial set of rules that are generated by internal auditors to detect irregular transactions. These rules are assigned a confidence level depending on their effectiveness in detecting errors or fraud. The continuous auditing system identifies transactions that violate a single rule or multiple rules and labels those transactions as exceptions. The suspicion score of each of these exceptions is generated using the Dempster-Shafer theory of belief functions. Then, the auditors are guided to investigate those exceptions that have the highest suspicion scores.
The framework incorporates an advanced feature that learns from identified errors and fraud after each iterative process through employing the following two methods. First, the confidence level of a rule that contributed to finding erroneous or fraudulent transactions is revised on the basis of investigative results of auditors. Second, a rule learner algorithm is implemented to add new rules to the original set of rules that were developed by the auditors. Although the confidence levels of the auditor-based rules have been refined, the newly identified erroneous and fraudulent transactions might have new attributes, which are not represented in the existing rules. This method captures the attributes of errors and fraud to create new rules that will attempt to find similar instances subsequently.
The framework consists of six stages: 1) generation of exceptions using defined rules, 2) assignment of suspicion scores to exceptions using belief functions, 3) exception prioritization, 4) exception investigation, 5) rule confidence level update utilizing back propagation, and 6) rule(s) addition utilizing a rule learner algorithm.
We validated the proposed framework using a simulated experiment. The experiment used accounts payable transactional data from a technology company and simulated irregular transactions. The results from the experiment provide evidence that the proposed framework has the ability to effectively prioritize erroneous or fraudulent transactions. Furthermore, the results indicates that using back propagation to refine the confidence levels of rules and using a rule learner algorithm to generate additional rules helped improve the effectiveness of the prioritization of exceptions in subsequent iterations of the process.