AIET Workshop Schedule2003 by 0QZF19

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									                          Twelfth Annual Research Workshop on:
   Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax

                                           Table of Contents and Schedule

 Continental Breakfast and Introductions: 7:45-8:15

 Session 1: 8:15 - 9:45 am

 Temporal reconstruction of financial accounting standards: A prototype system for pension                                               1-12
    accounting
       Ingrid E. Fisher, The University at Albany-SUNY, USA. i.fisher@albany.edu

 Towards a computational theory of integrity for accounting systems: An exploration                                                    13-18
       Jagdish S. Gangolly, State University of New York at Albany, USA. j.gangolly@albany.edu
        Bettina Curtze, Protiviti Inc.

 Principles of analytic monitoring for continuous assurance                                                                            19-30
       Miklos A. Vasarhelyi, Rutgers Business School, USA. miklosv@andromeda.rutgers.edu
       Michael G. Alles, Rutgers Business School, USA. alles@business.rutgers.edu
       Alexander Kogan, Rutgers Business School, USA. kogan@andromeda.rutgers.edu

 Simultaneous comparison of the macro and industry levels by using self-organizing maps                                                31-38
       A. Länsiluoto, Turku School of Econ. and Bus. Admin, Finland. Aapo.Lansiluoto@pori.tukkk.fi
       B. Back, Åbo Akademi University, Finland, Barbro.Back@abo.fi
       H.Vanharanta, Tampere University of Technology, Finland, Hannu.Vanharanta@pori.tut.fi
       A.Visa, Tampere University of Technology, Finland. Ari.Visa@cs.tut.fi

 Ceo's Honesty Upon Losses: Evidence From Computerized Content Analysis of the Letter to                                               39-46
    Stockholders
 Kinsun Tam, University at Albany, State University of New York. tam@albany.edu

 Coffee Break: 9:45-10:15

 Session 2: 10:15 - 12:00 noon

 Measuring Online Learning in Accounting Courses Using Bloom’s Taxonomy                                                                47-56
         Thomas Tribunella, Rochester Institute of Technology, USA. ttribunella@cob.rit.edu

 Analytical Procedures: A data envelopment analysis approach                                                                           57-68
       Ehsan H. Feroz, University of Minnesota Duluth, USA. eferoz@d.umn.edu
       Sungsoo Kim, Rutgers University – Camden, USA. sungsoo@crab.rutgers.edu
       Raymond L. Raab, University of Minnesota – Duluth, USA. rraab1@d.umn.edu

 Intrusion Detection Systems as an Auto-Immune Audit Response to Inter-Organizational E-                                               69-76
     Crime Risks
       Kenneth R. Henry, Florida International University, USA. Kenneth.Henry@fiu.edu
       Ronald M. Lee, Florida International University, USA. R.LEE@fiu.edu

 Lunch 12:00 – 1:00 pm




Collected Papers of the Twelfth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax
Honolulu, Hawaii, USA, August 2, 2003.                                                                                                      i
 Session 3: 1:00 - 2:15 pm

 An examination of data preprocessing and quantification for bankruptcy prediction with Altman’s Z                                     77-84
     score, CART, and LERS
      John J. Cheh, Ph.D, The University of Akron, USA. cheh@uakron.edu
      Chien-Chung Chan, Ph.D., The University of Akron, Akron, USA. chan@uakron.edu

 Managing the Purchasing Function through Emergent Technologies: An application to supplier                                            85-92
   assessment
       Raquel Flórez-López, University of León, Campus de Vegazana, Spain, dderfl@unileon.es

 Risks and Risk Control of Wi-Fi Network Systems                                                                                      93-100
       Chen Zhang, Bryant College, USA. czhang@bryant.edu
       Hui Du, Bryant College, USA. huidu@bryant.edu

 Coffee Break: 2:15 - 2:45 pm

 Session 4 2:45 – 5:00 pm

 Impact of expert systems on taxpayer behavior: An experiment                                                                       101-112
         Steve Olshewsky, Texas A&M University, USA. steveo@neo.tamu.edu

 Neural Networks: A tool to revitalize a tax research methodology                                                                   113-126
       Tina Steward Quinn, Arkansas State University, USA. tquinn@astate.edu
       Tonya K. Flesher, University of Mississippi, USA. actonya@olemiss.edu
       John D. Johnson, Ph.D. FNC, Inc.
       Flyn L. Flesher, Rice University, USA. flynf@rice.edu

 Short Break

 Merger premium predictions using a neural network approach                                                                         127-134
 Dr. Tara J. Shawver, King's College, USA. tjshawve@kings.edu

 Financial neural network applications: 2000 - 2002 update                                                                          135-142
        Carol E. Brown, Oregon State University, USA. brownc@bus.orst.edu
        James Coakley, Oregon State University, USA. coakley@bus.orst.edu

 Generation-X Technologies & Information Assurance: Do We Need a Paradigm Shift in Systems 143-152
    Assurance & Auditing?
       Jagdish Pathak, University of Windsor, jagdish@uwindsor.ca
       Amelia A. Baldwin, The University of Alabama, webprofessor@webprofessor.org




Note from the editor:
     Files were transferred electronically from the authors to the editor for inclusion in the collected papers.
     Tables were reformatted to fit the double column format.
     Papers were edited somewhat.
I apologize for any errors I inadvertently introduced in the editing process.




Collected Papers of the Twelfth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax
Honolulu, Hawaii, USA, August 2, 2003.                                                                                                      ii

								
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