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  • Gia M Chevis
    2014 JIAR Best Paper Award
    blog entry posted July 11, 2014 by Gia M Chevis, tagged international, research in The Forum--The Blog of the International Section public
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    2014 JIAR Best Paper Award
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    For their work in “Classification Shifting in an International Setting: Investor Protection and Financial Analysts Monitoring,” the authors received the 2014 Journal of International Accounting Research Best Paper Award.  Bruce K. Behn is a Professor at The University of Tennessee, Giorgio Gotti is an Assistant Professor at The University of Texas at El Paso, and Don Herrmann and Tony Kang are both Associate Professors at Oklahoma State University.  Don Herrmann (center) and Giorgio Gotti (right) are pictured above receiving their awards from Chris Skousen (left), Chair of the section’s Publications Committee.  The paper is available in Volume 12, Issue 2.

    Abstract:  Prior research on publicly traded U.S. firms provides evidence that managers engage in classification shifting to opportunistically manage “core” earnings.  We extend this line of research in a broader international setting, by examining (1) whether the level of investor protection affects managers’ decisions to engage in classification shifting behavior and (2) whether coverage by financial analysts mitigates this behavior.  Based on an international sample of firms from 40 countries, we observe evidence consistent with classification shifting in both strong and weak investor protection countries using four separate measures of investor protection.  We then explore the potential monitoring role of financial analysts in mitigating classification shifting.  We provide evidence that higher financial analyst following mitigates classification shifting, primarily in weak investor protection countries.  Overall, our results provide evidence of classification shifting in a broad international setting and evidence of financial analysts’ influence in reducing this form of earnings management.

  • Gia M Chevis
    2014 Outstanding Paper Reviewer Awards
    blog entry posted October 24, 2014 by Gia M Chevis, tagged international in The Forum--The Blog of the International Section public
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    2014 Outstanding Paper Reviewer Awards
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    It takes the work of many dedicated people to make the Midyear Meeting happen each year.  An important part of the process is the work of the many volunteers who take the time to review the paper submissions.  To thank those who went above and beyond with their efforts, two individuals were selected to receive the Outstanding Paper Reviewer Award this year.  Zuni Barokah, of Universitas Gadjah Mada (Indonesia), and Thomas Lechner, of Eastern Michigan University (USA) were each recognized.  Many thanks to Zuni, Tom, and all of those who help make the meeting possible.

     

  • Gia M Chevis
    Call for Nominations: Section Officers and Elected Committee...1
    blog entry posted January 26, 2015 by Gia M Chevis, tagged international in The Forum--The Blog of the International Section public
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    Call for Nominations: Section Officers and Elected Committee Members
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    The International Accounting Section of the AAA are soliciting nominations for the following positions:

    1. Vice President Academic (who serves as President-Elect)
    2. Secretary (election is for a two-year term)
    3. Council Representative (election is for a three year term)
    4. Advisory Board (up to three new members needed). Please note one of these new slots is reserved for an Assistant Professors who has attended a prior IAS doctoral consortia.
    5. Nominations Committee (two new members needed)
    6. Publications Committee (two new members needed)

    Self-Nominations are accepted and encouraged.

    Nominators are strongly encouraged to consult the section bylaws at http://aaahq.org/international/about/IASApprovedBylaws2014.pdf (or below) prior to nominating someone.

    Please send your nominations to Stephen B. Salter (Nominations Committee Chair) at sbsalter@utep.edu by March 2, 2015.
  • Gia M Chevis
    Call for papers: A New World of Information Technology...
    blog entry posted December 17, 2013 by Gia M Chevis, tagged international, research in The Forum--The Blog of the International Section public
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    Call for papers: A New World of Information Technology Auditing
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    Call for Research Proposals and Papers
    JISC2015-1st Journal of Information Systems

    Research Conference
    A New World of Information Technology Auditing
    New York City, NY-March 2015
    Sponsored by the AICPA and CaseWare-IDEA

     

    The Journal of Information Systems (JIS) will hold the 1st JIS Research Conference (JISC2015) at the offices of the AICPA in New York City, NY on March 26 & 27, 2015. JIS is the research journal of the Accounting Information Systems (AIS) section of the American Accounting Association.

    Sponsors

    Sponsors of JISC2015 are the AICPA and CaseWare-IDEA Inc.

    Conference Design and Theme

    The design of JISC2015 is to provide an opportunity for intense discussion between academics and professionals on research in a targeted area of concern to the broad AIS community. The conference will involve research presentations, round-table discussions, and a keynote presentation; attendance at the conference will be limited to those on the program. Each research paper presentation will have an academic and a professional commentator. Papers presented at JISC2015 will appear in a theme issue of JIS, edited by Dr. Diane Janvrin of Iowa State University and Dr. David Wood of Brigham Young University.

    The focus of JISC2015 is on Information Technology auditing. Given the increasing importance of technology in all aspects of business and government, IT auditing has become a vital part of internal and external audit. Papers on all aspects of Information Technology auditing are welcome. All research methodologies are welcome, including experimental, qualitative, field study, analytical, behavioral, archival, design science, and empirical.

    Paper submission

    Final papers should follow the JIS editorial policy and be submitted to JIS using the AAA’s manuscript management system. Full details are available at www.jisonline.com. Papers accepted to JISC2015 also receive a conditional acceptance to JIS. Research teams are expected to improve their papers following the guidance from the academic and professional reviewers and from interaction at the conference. Papers not accepted for the conference may continue to receive editorial review by JIS.

    Financial Support

    One author from each accepted paper will receive funding to help defray travel costs to attend the conference (e.g., plane tickets, hotel, etc.). Authors from the USA, Mexico, and Canada will receive $1,000. Authors from other countries will receive $1,500.

    Deadlines

    The deadlines for JISC15 are:

    ●        December 15, 2014: Research papers due.

    ●        March 26 & 27, 2015: JISC2015

    Additional information

    The full call for papers is at aaahq.org/calls/JISC2015_call.cfm. Queries can be addressed to jis-editors@aaahq.org.

    Follow JIS @jiseditors on Twitter www.facebook.com/jiseditors on Facebook

  • Gia M Chevis
    Call for Papers: BALAS 2015
    blog entry posted June 26, 2014 by Gia M Chevis, tagged international, research in The Forum--The Blog of the International Section public
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    Call for Papers: BALAS 2015
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    Entrepreneurship in a Diverse World of “Glocal” Initiatives
    March 25 - 27, 2015
    San Juan, Puerto Rico
     
    Hosted by the Faculty of Business Administration,
    University of Puerto Rico, Rio Piedras Campus

    Paper Submission Due Date: November 1, 2014

    BALAS 2014 conference introduced the theme of “local responses to global challenges” exploring various angles of the challenges and potential benefits present to the LATAM and Caribbean Region. BALAS 2015 will pursue the discovery of other dimensions of “Glocalization” that may represent the key to economic prosperity in the region.   

    It is argued that “glocalization” often involves a process of trial and error in which global companies assess the power and influence of their products on local consumers worldwide. The bids are high on connecting “glocalization’ and culture, in involving local people in playing key roles in supporting global business. Could it be that local actions actually dictate global policies?  Should that assumption be true, cities and local authorities would exercise increased global influence, with the potential of benefiting the local economy.   BALAS 2015 Call for Papers will focus on the theme of “glocalization” in the context of the following aspects:

    a)      Can entrepreneurial efforts dedicated to non-traditional businesses such as the arts, and sports revitalize local economies and exercise global influence?

    b)      If local people can actually play key roles in supporting global business do they need special communication skills to survive and thrive in the “glocal” environment? Can “glocal” social networks foster the integration of local to global?

    c)       How can the historical, cultural, spiritual, political, and economic aspects of the local communities set the stage for the transformation of “glocal” initiatives?

    d)      What are the key elements that define the readiness of the LATAM and Caribbean region to embark in successful global entrepreneurial initiatives?

    BALAS 2015 is honored to have as keynote speaker, Professor Saskia Sassen, the Robert S. Lynd Professor of Sociology of Columbia University, and Co-Chair Committee on Global Thought and Columbia University. She has made compelling and controversial propositions on the impact of foreign investment in emigration, with the shocking and unexpected conclusion that foreign investment can actually aggravate emigration. She has proposed that globalization, far from being a phenomenon that is free from boundary demarcations, is actually nurtured by very specific territorial limits.  We specially hope that academics that have explored the sociology of “glocalization” within the dimensions of emigration and foreign investment will take the challenge to respond to Dr. Sassen’s assertions, to make an intellectual contribution and leave their mark in this BALAS 2015 edition. It will be a unique opportunity for academics interested in this theme to debate, refute, assert their positions with the author of such provocative ideas.

    Submission of papers in all of the following areas of business and economics are encouraged as part of BALAS 2015:

    2015 THEME TRACKS:

    ·         “Glocal” initiatives: a study in clashing forces for economic prosperity
    ·         Mutual funds: bringing together the money from “glocal” initiatives

    GENERAL LATIN AMERICAN BUSINESS TRACKS

    ·         Accounting, Taxation and Management Information and Control Systems
    ·         Consumer Behavior
    ·         Corporate Finance
    ·         Culture, Social and Ethical Issues
    ·         Economic Environment and Regional Integration
    ·         Entrepreneurship and Family Business
    ·         Financial Markets, Investment and Risk Management
    ·         Human Resource Management
    ·         Information Technology Management
    ·         Marketing Management
    ·         Management Education and Teaching Cases
    ·         Strategies for Global Competitiveness
    ·         Supply-Chain and Operations Management

    PAPER SUBMISSION DEADLINE: NOVEMBER 1, 2014

  • Gia M Chevis
    Deadline to register for the midyear meeting extended
    blog entry posted January 17, 2014 by Gia M Chevis, tagged international in The Forum--The Blog of the International Section public
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    Deadline to register for the midyear meeting extended
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    If you haven't registered for the midyear meeting yet, it's not too late!  The deadline for getting the discounted pre-registration fee of $190 has been extended to Monday, January 27th.  Click below to go to the registration page.

    http://aaahq.org/international/midyearmeetings/2014/registration.cfm

    Remember, this year's meeting is in sunny San Antonio, Texas, on the fabulous Riverwalk.  Annual average high for SA in late February is a balmy 69 degrees Fahrenheit, not bad at all for late February.

    The keynote speaker at Friday's lunch will be Mary Barth, current AAA President, while Saturday brings Kazou Hiramatsu, current IAAER President.  Should be a very illuminating time all around! 

  • Gia M Chevis
    Don't forget: 28 Feb deadline -- Outstanding...
    blog entry posted February 3, 2015 by Gia M Chevis, tagged international in The Forum--The Blog of the International Section public
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    Don't forget: 28 Feb deadline -- Outstanding International Dissertation nominations due
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    Call for Nominations
    2015 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 Chicago, IL, during August 2015.

    All doctoral dissertations successfully defended during the 2014 calendar year in all areas of international accounting - including topics in financial, managerial, auditing, taxation, and information systems - are eligible for this award.

    PAPER SUBMISSIONS: Eligible individuals should submit via e-mail the following materials no later than (and preferably earlier than) February 28, 2015:
    1. Summary of their 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 these 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.

    Please note that the committee will be grateful to receive suggestions from section members for suitable candidates for this award. Thus, we would be very happy if you could ensure that all faculty and PhD students at your school are aware of the award. Please send submissions via email to:

    Wayne Thomas
    Price College of Business
    University of Oklahoma
    wthomas@ou.edu

    The DEADLINE for nominations is February 28, 2015.  
  • Gia M Chevis
    Here's to a successful #iasmidyear2016
    blog entry posted February 26, 2016 by Gia M Chevis, tagged international, research in The Forum--The Blog of the International Section public
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    Here's to a successful #iasmidyear2016
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    The section's midyear meeting, held in New Orleans, was another wonderful success.  With approximately half of attendees hailing from places outside the U.S., it was a great opportunity to meet new people and reconnect with old friends.  Under Hollis Skaife's leadership, the Doctoral Consortium team welcomed many new researchers to the IAS family on Thursday to kick off the meeting.  Mark Holtzblatt and Eva Jermakowicz hosted an excellent CPE on fighting fraud; the handouts are attached to this post.  Friday and Saturday were filled with excellent speakers and concurrent sessions, with a fabulous dinner at Mulate's on Friday night.  Alta Prinsloo headlined a panel discussion on the IFAC and the importance of research evidence for standard setters, moderated by Katherine Schipper;  Bruce Behn laid out his vision for the future of the AAA.  Two Best Paper Awards were presented: one to Herita Akamah of the University of Oklahoma, and the other to Maria Vulcheva of Florida International University.

    Many, many thanks to Elaine Henry, Gina Rosa, and Wendy Wilson for their tireless efforts!!

    Search #iasmidyear2016 on Twitter to see pictures of some of the exciting events, and check back here for more pics and postings from the award winners.

  • Gia M Chevis
    International Midyear Meeting Coming Up Soon!
    blog entry posted February 12, 2014 by Gia M Chevis, tagged international in The Forum--The Blog of the International Section public
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    International Midyear Meeting Coming Up Soon!
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    The midyear meeting in San Antonio begins in just over a week.  More information about the program is available at the link below. Two plenary sessions, two lunch speakers, four panels, and twenty research paper sessions makes for a lot of great knowledge-sharing!  Don't miss out on the opportunity for CPE Thursday afternoon or on the welcome reception Thursday evening, either!

    Many, many thanks go out to the conference organizers and sponsors.  It's going to be a great event!

  • Gia M Chevis
    Nominate an Outstanding International Accounting...
    blog entry posted December 17, 2013 by Gia M Chevis, tagged international, research in The Forum--The Blog of the International Section public
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    Nominate an Outstanding International Accounting Dissertation!
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    Call for Nominations

    2014 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 Atlanta, GA, during August 2014.

    All doctoral dissertations successfully defended during the 2013 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 submit via e-mail the following materials no later than (and preferably earlier than) February 28, 2014:

    1. Summary of their dissertation not exceeding 20 pages including tables, or a working paper based on their dissertation, and
    2. A letter of support from their dissertation committee chairperson.

    Upon reviewing these 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.

    Please note that the committee will be grateful to receive suggestions from section members for suitable candidates for this award. Thus, we would be very happy if you could ensure that all faculty and PhD students at your school are aware of the award.

    Please send submissions via email to:

    Sudipta Basu
    Fox School of Business
    Temple University
    Sudipta.Basu@temple.edu

    The DEADLINE for nominations is February 28, 2014.

    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, University of Pennsylvania
    2013 Roger Silvers, University of Massachusetts Amherst