• 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

    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
    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
    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


    ·         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


  • Roger S Debreceny
    360-Degree Post Decision Reviews
    blog entry posted February 25, 2014 by Roger S Debreceny, tagged research in JIS Senior Editors' Blog public

    360-Degree Post Decision Reviews

    An important part of the role of the senior editors is to measure performance of the Journal of Information Systems. There are many different ways that we can understand how well JIS is fulfilling its mission. One of the very important dimensions is to quantity the quality of the author feedback process. Our ambition is to provide a welcoming, productive, and responsive review process. This process involves senior editors, editors and reviewers as well as authors. We now have 360-degree feedback on the manuscript review process.

    The concept of 360-degree feedback is widely used in human resource management. Supervisors review subordinates. Subordinates and stakeholders (internal customers) review supervisors. Recently, the US Department of Defense has rolled out 360-degree feedback across the military. The Chief of Staff of the Army Gen. Ray Odierno says “I believe that multi-dimensional feedback is an important component to holistic leader development. By encouraging input from peers, subordinates and superiors alike, leaders can better see themselves and increase self-awareness. ... The ability to receive honest and candid feedback, in an anonymous manner, is a great opportunity to facilitate positive leadership growth.”

    At JIS, 360-degree feedback commences shortly after the review process ends, whether the paper is accepted or rejected. Each of the authors and reviewers and the designated editor receive targeted emails that point to a survey on Authors answer questions on the submission process, the nature and quality of the reviews received, and support from the editor and senior editors, where appropriate. For example, authors answer questions, using a Likert scale response, such as “the feedback provided by the review team was constructive” and “the feedback provided by the review team helped me improve the manuscript.” Reviewers also answer questions that are specific to their role in the process. At the conclusion of the survey we ask a set of questions for both authors and reviewers including “How likely is it that you will accept future reviewing requests at JIS?” and “How likely is it that you will recommend to colleagues to submit their research to JIS?”

    We will maintain strict confidentially on review responses. As the introduction to the survey notes, “All your responses will be read only by ourselves as Senior Editors and confidentiality will be maintained. Your responses will be aggregated with other responses, to generate high-level performance metrics for the JIS community.”

    Data from the 360-degree feedback will assist us in a variety of ways. First, it will help us to understand how well we are managing the review process. How well do authors feel that we are supporting them in the review process? Is the process timely and efficient? Are the views of authors and reviewers aligned? Are we providing appropriate guidance to editors and reviewers? Second, the surveys will provide the foundation for identifying “Outstanding Reviewers” and “Outstanding Editor,” presented at the Annual Meeting of the AAA.

    Each year, as senior editors, we will produce a report for the AIS Section Research and Publications Committee as well as for the broader JIS community. We will report aggregated information from the surveys. We will then track our performance on these metrics in succeeding years.

    The review process should add value on two key dimensions. First, it assists authors improve the quality and enhance the fit of their papers to the JIS mission. Second, it provides a quality assurance screen that ensures that JIS publishes high quality and relevant papers. We hope that this 360-degree feedback will enhance this value adding. 


    Roger Debreceny
    Senior Editor

  • 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

    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

    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

  • Roger S Debreceny
    Editing the Journal of Information Systems
    blog entry posted December 30, 2013 by Roger S Debreceny, tagged research in JIS Senior Editors' Blog public

    Commencing editing the Journal of Information Systems.

    The 1st of January marks the commencement of our three-year term as the Senior Editors of the Journal of Information Systems. We have been working since June, however, putting together the many administrative and design features that go into making the journal a success. Most importantly, we have worked to build a great team of editors and members of the editorial board. Details of the eight editors and the editorial board are at

    There are many other aspects of the administration of JIS that we have worked on but have much yet to do. This includes outreach, branding, environmental scanning and improving rankings for JIS. As we work more on these issues, expect to see more from this blog as well as our Twitter feed (@jiseditors), LinkedIn and Facebook.


    Mary Curtis
    Roger Debreceny
    Senior Editors, Journal of Information Systems

  • Gia M Chevis
    Call for papers: Special Issue on Information Security
    blog entry posted December 17, 2013 by Gia M Chevis, tagged research in The Forum--The Blog of the International Section public

    Call for Papers

    Theme Issue of the Journal of Information Systems

    Information Security: Implications for Accounting Information Producers, Assurers and Users


    In Fall 2015, the Journal of Information Systems (JIS), the journal of the Accounting Information Systems Section of the American Accounting Association, will publish a theme issue entitled: “Information Security: Implications for Accounting Information Producers, Assurers and Users.” This theme issue of JIS seeks high quality, theory based original research to examine security issues as they relate to accounting and AIS. Submissions are encouraged from a broad range of topics, including, but not limited to:


    ·         Access Control, Authentication and Authorization

    ·         Audit and IS Security

    ·         Best Practice, Models and Frameworks

    ·         Data and System Integrity

    ·         Disclosure of Information Security Exposures

    ·         Financial Consequences of Information Security

    ·         IT/IS Governance

    ·         Information Privacy

    ·         Internal Control Design, Assurance and Monitoring

    ·         Metrics for Assessing Information Security

    ·         Risk Evaluation and Security Certification

    ·         Security for Mobile and Cloud Computing

    ·         Strategy and Information Security


    All research methods are welcome, including behavioral, case study, design science, experimental, empirical and archival. Submissions should conform to the guidelines for regular submissions at Submissions are due by October 15, 2014. Earlier submission is encouraged, and we will require that you conform to a fairly tight time frame in resubmissions. Please clearly state that your submission is for consideration for publication in the theme issue to be published in Fall 2015. If you have any questions, please contact the co-editors of the theme issue: Akhilesh Chandra, Professor of Accounting and Director of the Institute for Global Business, The University of Akron (email: and Carlin Dowling, Associate Professor, The University of Melbourne (email: or to the JIS editorial office at


    Follow JIS @jiseditors on Twitter on Facebook


  • 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

    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 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 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.


    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 Queries can be addressed to

    Follow JIS @jiseditors on Twitter on Facebook

  • Richard E Lillie
    Which Way Higher Education?
    blog entry posted November 18, 2012 by Richard E Lillie, tagged research in Teaching with Technology > TwT public

    This weekend, I participated in the AAA Council meeting held at the Anaheim Hilton Hotel in Anaheim, California.  The meeting opened with a talk by Lloyd Armstrong titled Which Way Higher Education?  In preparation for Armstrong's presentation, we were asked to read the article College is Dead.  Long Live College!

    Armstrong explored the traditional college/university business model and described "big forces" causing the business model to change.  Below is a concept diagram summarizing key points from Armstrong's talk.  It was interesting to hear his comments about the growth and impact of online learning for all aspects of university-level education.  Armstrong briefly described recent events such as a consortium of universities agreeing to offer courses online that could be taken for credit by students at other universities.

    Times are rapidly changing.  Armstrong's question to us was whether accounting (and university) education will be prepared for the change.

    Rick Lillie (CSU San Bernardino)



  • Richard E Lillie
    Personal Research Database -- Created with Zoho Creator
    blog entry posted July 4, 2010 by Richard E Lillie, tagged research in Teaching with Technology > TwT public

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