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  • Gia M Chevis
    PhD students: Apply for an IAS travel grant to attend the...
    blog entry posted February 8, 2017 by Gia M Chevis, tagged international in The Forum--The Blog of the International Section public

    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:

    • Name and contact information 
    • Institution
    • Number of years as a PhD student
    • Anticipated graduation date
    • Dissertation title
    • Name of dissertation faculty chair
    • Statement of interest in international accounting research and teaching (2-3 Pages max)

    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 (tami.dinh@unisg.ch).

  • Gia M Chevis
    Nominate an Outstanding Educator!
    blog entry posted November 28, 2016 by Gia M Chevis in The Forum--The Blog of the International Section public

    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
    Teresa.conover@unt.edu

    (940) 565-3867

     

    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

  • Gia M Chevis
    Nominate an outstanding new researcher!
    blog entry posted September 2, 2016 by Gia M Chevis, tagged international, research in The Forum--The Blog of the International Section public

    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:

    Bowe Hansen
    Pamplin College of Business – Virginia Tech

    bowe.hansen@vt.edu
     

    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

  • Roger Debreceny
    JIS Conference 2016JISC2016 Invitation.pdf
    blog entry posted August 26, 2016 by Roger Debreceny, tagged research, teaching in JIS Senior Editors' Blog public

    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. 

  • Roger Debreceny
    Recent publication - Exception Prioritization in the...
    blog entry posted August 26, 2016 by Roger Debreceny in JIS Senior Editors' Blog public

    Exception Prioritization in the Continuous Auditing Environment: A Framework and Experimental Evaluation

    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.

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