Collected Papers of the Eleventh Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax

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Collected Papers of the Eleventh Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting
, Auditing and Tax

San

Antonio, Texas, USA
, August 13, 2002
.






i


Collected Papers of the Eleventh Annual Research Workshop on:

Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax

Co
-
chairs:

Amelia A. Baldwin
,

University of Alabama, USA

(
webprofessor@webprofessor.org
)

and

Carol E. Brown
, Or
egon State University, USA (brownc@bus.orst.edu)

Sponsored by the Artificial Intelligence / Emerging Technologies Section of the American Accounting Association

Held in conjunction with the Annual Meeting of the American Accounting Association

August 13, 2
002, USA

Table of Contents


Continental Breakfast 7:30


8:00


Session 1:

8:00


9:15


Structuring Accounting Standards for Digital Representation, Storage and Retrieval

Ingrid E. Fisher (
i.fisher@albany.edu
)
, The University at Albany
-
SUNY
, USA

1
-
10

On Lexical Acquisition for the Financial Reporting Domain: Preliminary Results of the Analysis of Year
2000 EDGAR Filings

Jagdish S. Gangolly,
(
gangolly@cnsunix.al
bany.edu
)
State University of New York at Albany
, USA

Kinsun Tam,
(
tam@csc.albany.edu
)
State University of New York at Albany
, USA

11
-
14


Automatic Classification of Financial Accounting Concepts

Margaret Garnsey

(
garnsey@siena.edu
), Siena College
, USA

15
-
24

Automation of Double
-
Entry
Accounting
: An Emerging Technology

Wesley C. Sampson

(
dpindex@sylvania.sev.org
)
University

of Toledo
, USA

25
-
28

Session 2: 9:15


10:30


r
-
Contiguous Matching Issues in An Artificial Immune Algorithm on Development of Bankruptcy Prediction Systems

John J. Cheh (
cheh@uakron.edu
), The University of Akron
, USA

29
-
38

Some Current Issues in the Domestic and International Taxation of E
-
Commerce Activities

--

Strategic
price
-
level analysis of Grocery Retailers Using Self
-
Organizing Maps

Aapo Länsiluoto (
aapo.lansiluoto@pori.tut.fi
) Turku School of Economics and Business Administration (Pori) Finland

Barbro Back (
barbro.back@abo.fi
) Åbo Akademi University, Finland

Hannu Van
haranta (
hannu.vanharanta@pori.tut.fi
) Tampere University of Technology (Pori), Finland

Ari Visa (
ari.visa@cs.tut.fi
) Tampere University of Technology, Finland

39
-
50

Accounting for Merger Premiums: A Neural Network Approach

Tara J. Shawver, (
tarashawver@yahoo.com
)
, Nova Southeastern University
, USA

Jay E. Aronson, (
jarons
on@terry.uga.edu
) The University of Georgia
, USA


51
-
58

Organizing Accounting Concepts from Search Results with Automatic Tables of Contents

Yi
-
Fang Brook Wu (
wu@njit.edu
), New Jersey Institute of Technology

Chatchai
Rakthin (
crakthin@hotmail.com
), New Jersey Institute of Technology
, USA


Changzhi Li (
changzhi_li@yahoo.com
), New Jersey Institut
e of Technology
, USA

59
-
64

Break 10:30


10:45


Session 3: 10:45


12:00


Nanotechnology: An Emerging Technology with Implications for Accountants

Dr. Kurt Fanning CPA CMA, (
fanningk@gvsu.edu
) Grand Valley Stat
e University

65
-
68

Beyond Financial Calculations: Potential Misuse of Handheld Technology in Classroom Examinations

Anthony F. Grenci (
agrenci@katz.pitt.edu
) University of Pittsburgh, USA

Richard T. Grenci (
Grenci@JCU.edu
), John Carroll University, USA

69
-
74

Factors Influencing Use of Internet
-
Based Learning Tools in the First
-
Year Accounting Course

Steven J. Adams, (
sjadams@cs
uchico.edu
)

California State University
-
Chico

Debra K. Kerby, (
dkerby@truman.edu
) Truman State University

Sakthi Mahenthiran, corresponding author (
smahenth@Butler.edu
)

B
utler University

Lynn Mazzola,
, (
mazzoll@sunynassau.edu
) Nassau Community College

Paul H. Mihalek

(
mihalek@mail.hartford.edu
) University of Hartford

75
-
80

Proc
rastination: Its Effects on Innovative System Use in an Auditing Context

Tina M. Loraas (
tloraas@tamu.edu
) Texas A&M University

81
-
92

Collected Papers of the Eleventh Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting
, Auditing and Tax

San

Antonio, Texas, USA
, August 13, 2002
.






ii


Lunch Break 12:00


1:00


Session 4: 1:00


2:15


An Empirical Analysis of Acc
ounting Practitioner and Educator Perceptions on E
-
Business Curriculum and
Web Security Issues

Srinivasan Ragothaman* Ph.D (
sragotha@usd.edu
), University of South Dakota
,

USA

Thomas Davies LL.M., MPA, CPA (
tdavies@usd.edu
), University of South Dakota

93
-
98

Dynamic Web
-
Based Business Processing Systems Using Active Server Pages

John J. (Jack) Maher (
jmaher@vt.edu
) Virginia Tech

99
-
106

Some

Current Issues in the Domestic and International Taxation of E
-
Commerce Activities

Robert J. Walsh (
robert.walsh@marist.edu
) Marist College

107
-
110

EDI Integration: Challenges for the Small Firm

TerryAnn Glan
don, Ph.D., CPA (
tglandon@utep.edu
), The University of Texas at El Paso, USA

Sid Glandon, DBA, CPA (
sglandon@utep.edu
), The University of Texas at El Paso, USA

111
-
112

Ses
sion 5: 2:15


3:30


Information Transfer in Industry Based Analytical Procedures: A Simulated Industry Knowledge
-
Management Approach

Rani Hoitash (
hoitash@pegasus.rutgers.edu
),
Rutgers University

Alexan
der Kogan (
kogan@rutcor.rutgers.edu
),
Rutgers University

Miklos A. Vasarhelyi (
miklosv@andromeda.rutgers.edu
),
Rutgers University

113
-
122

A Biometric Au
thentication Model for Corporate Data Warehouses

Thomas G. Calderon (
tcalderon@uakron.edu
) The University of Akron

Brian Patrick Green (
bgreen@umd.umich.edu
) Universi
ty of Michigan
-
Dearborn

123
-
132

Wireless Security and Attack Trees For Wireless Networks:

Ramakrishnan, S (
ramasub@indiatimes.com
,
i_am_rama@hotmail.com
) SSSUP,
Pisa, Italy

133
-
134

Enriching the Accounting Curriculum with Automated Internal Controls in RDBMS and XML

Mohamed E. Hussein (
Mo@sba.uconn.edu
) University of Connecticut

Kinsun Tam

(
tam@albany.edu
)

University at Albany, State University of New York

135
-
144

Break 3:30


3:45


Session 6: 3:45


5:00


XBRL for Management Control

Akhilesh Chandra (
ac10@uakron.edu
) University of Akron

145
-
152

Getting XBRL from ERP


The Analysis, Design and Implementation of XBMW (XBrl Mapping Wizard)
Applying Design Pattern and Java Technology

Chi
-
Chun Chou (
actccc@ccu.
edu.tw
), National Chung
-
Cheng University
,
Taiwan, Republic of China

153
-
160

Speculations on the Potential Impacts of XBRL

Carol E. Brown (
brownc@bus.orst.edu
) Oregon State University

Amelia A. Baldwin (
webprofessor@webprofessor.org
)

University of Alabama

161
-
164

Can Continuous Assurance Prevent Future Enron’s?: the black box log file proposal

Michael G. Alles,
,

(
alles@business.rutgers.edu
)
Rutgers

Alexander Kogan,
,
(
kogan@rutcor.rutgers.edu
)

Professor, Rutgers

Miklos A. Vasarhelyi,
(
miklosv@andromeda.rutge
rs.edu
),

KPMG Professor of AIS, Rutgers

165
-
172


Note from the editors:



Files were transferred electronically from the authors to the editors for inclusion in the collected
papers.



Tables were reformatted to fit the double column format.



Only minor e
ditorial changes were made.

We apologize for any errors we inadvertently introduced in the editing process.