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

chainbirdinhandSecurity

Feb 23, 2014 (3 years and 10 months ago)

100 views

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.