2007 Conference Program Ninth Annual Accounting Information Systems Educator Conference June 29 - July 2, 2007 Estes Park, Colorado A Conference Devoted to the Concerns of AIS Faculty Table of Contents Conference Schedule …………………………………………………… 3 Session Abstracts…..……………………………………………………. Presenter Index …..……………………………………………………... Participant List ………………………………………………………….. Reviewer List ……………….…………………………………………... Conference History ……………………………………………………... Board of Directors ………………………………………………………. Sponsor List ……………………………………………………………... 10 28 32 34 35 36 37 Page 2 of 38 AIS Educator Association 2007 Conference Schedule Thursday, June 28 5:00-8:00 6:00-8:00 8:00-10:00 Registration Welcome Reception for all presenters, registrants and guests Hospitality Suite. All presenters and registrants are welcome. Hosted by AISEA Hospitality Committee. Front Foyer Front Foyer To be Announced Friday, June 29 Training Conference 7:00-7:45 7:45-8:00 8:00-10:00 10:00-10:30 10:30-12:00 12:00-1:30 Registration and Full Breakfast. All presenters and registrants are welcome. Sponsored by University of Maryland University College; represented by Pamela Gouws. Welcome to the Ninth Annual Training Conference from Rose Marie Martin, AISEA 2007 President and Jim McKee, AISEA Training Chair Training 1A Using Visual Basic.NET Programming Tools in the AIS Course Brian Kovar, Kansas State University Training 1B Microsoft Office Accounting 2007 Teaching/Learning Opportunities Susan Crosson, Santa Fe Community College Training 1C Excel Training Workshop Sarah Bee, Seattle University David Hayes, James Madison University Refreshment Break Training 2A Using Visual Basic.NET Programming Tools in the AIS Course Brian Kovar, Kansas State University Training 2B Tips for the New AIS Instructor (A Panel Discussion) Rose Marie Martin, California State Polytechnic University, Pomona Jim McKee, University of Texas - Pan American Bonnie Klamm, North Dakota State Ronald Daigle, Sam Houston State University Training 2C Enhance Excel Applications with VBA (Visual Basic for Applications) Marilyn Griffin, Virginia Polytechnic Institute & State University Lunch. All presenters and registrants are welcome. Announcement of the Jack and Maye Stewart Student Project Competition Winner by Mark Lehman, Mississippi State University, AISEA Secretary and Student Activities Chair. In this competition, faculty submit outstanding work completed by students in their AIS classes. The Student Project Competition provides awards to both faculty and students for undergraduate and graduate projects. Page 3 of 38 Front Foyer, Salons A & B Salons A & B Salon C Salon D Salon F Front Foyer Salon C Salon D Salon F Salons A & B 1:30-3:00 Training 3A Hands On Introduction to SAP Processing (Part 1 of 2) Ross Quarles and Fawzi Noman, Sam Houston State University Training 3B Analyzing Accounts Receivables and Payables Using IDEA D. David McIntyre, Mercer University Training 3C AIS Perspectives and the First-Year Accounting Student Jim McKee, University of Texas - Pan American 3:00-3:30 3:30-5:00 6:00-8:00 Refreshment Break. Sponsored by the IMA. Training 4A Hands On Introduction to SAP Processing (Part 2 of 2) Ross Quarles and Fawzi Noman, Sam Houston State University Training 4B Using Expert System Technology for Financial Statements Analysis - Introduction to ProfitCents Jay Borkowski, Sageworks, Inc. Training 4C (1) 3:30 Using Group Testing in Your Classroom Mary Sheets, University of Central Oklahoma Training 4C (2) 4:15 Which Accounting Program Should You Choose From a Pedagogical Perspective? Peachtree, QuickBooks or Microsoft Accounting Glenn Owen, Allan Hancock College Reception for all Presenters, Registrants and Guests. Salon C Salon D Salon F Front Foyer Salon C Salon D Salon F Salon F Front Foyer Saturday, June 30 Training Conference 7:00-8:00 8:00-10:00 10:00-10:30 Full Breakfast for all presenters and registrants. Sponsored by KPMG. Training 5A REA DATA MODELING: The Basics and More (Part 1 of 2) Debra M. Cosgrove, University of Nebraska-Lincoln Margaret (Peggy) Garnsey, Siena College Bonnie Klamm, North Dakota State University Training 5B The AISRailway: A Conversion Cycle Simulation Jim McKee, University of Texas- Pan American Training 5C Cases in the AIS Classroom-Part Doux Conni Lehmann, University of Houston-Clear Lake Refreshment Break Page 4 of 38 Salons A & B Salon C Salon D Salon F Front Foyer 10:30-12:00 12:00-1:30 1:30-3:00 3:00-3:30 3:30-5:00 5:00-10:00 Training 6A REA DATA MODELING: The Basics and More (Part 2 of 2) Debra M. Cosgrove, University of Nebraska-Lincoln Margaret (Peggy) Garnsey, Siena College Bonnie Klamm, North Dakota State University Training 6B When Can 2 + 2 Not Equal Four and It Not be a Case of Fraud? Mark W. Lehman, Mississippi State University Training 6C Encouraging Colleagues to Incorporate Accounting Software Joann Segovia, Minnesota State University Susan Crosson, Santa Fe Community College Lunch. All presenters and registrants are welcome. Keynote Speaker: Dr. Kent St. Pierre, Editor of Issues in Accounting Education. Lunch sponsored by: Microsoft Dynamics. Training 7A Three Scalable Cases with Grading Rubrics Mary Hill, Kennesaw State University Training 7B Introduction to Relational Database Design Using REA Modeling (Part 1 of 2) Richard Newmark, University of Northern Colorado Training 7C Introduction to XBRL - Basic Exercises Skip White, University of Delaware Refreshment Break Training 8A Jack and Maye Stewart Student Project Competition Award. Faculty/Student Presentations. Overall Winner: Home's Health Club, Inc. (Systems Analysis and Design Project) Professor: Mary Hill, Students: Kristy Davenport, Rich Hintze Award Winner: UpStanding Fence Company (REA Model and Access Project) Professor: D. Michael Harris, Students: Linda Wolf, Emily Le, Nick Goodwin, Jesse Lucio Award Winner: Pacific Health Center (Control Environment Assessment) Professor: Sarah Bee, Students: Ryan Guggenmos, Lori Lee, Jeff Li, Russell Rupprecht, Rie Suzuki Training 8B Introduction to Relational Database Design Using REA Modeling (Part 2 of 2) Richard Newmark, University of Northern Colorado Training 8C XBRL and The Business Reporting Supply Chain Skip White, University of Delaware Hospitality Suite. All presenters and registrants are welcome. Hosted by AISEA Hospitality Committee. Sponsored by: AAA IS Section. Page 5 of 38 Salon C Salon D Salon F Salons A & B Salon C Salon D Salon F Front Foyer Salon C Salon D Salon F To be Announced Sunday, July 1 Research Conference 7:00-8:00 8:00-9:30 9:30-10:00 10:00-11:30 11:30-1:30 Registration Full Breakfast. All registrants of both training and research sessions are welcome. Welcome to the Ninth Annual Research Conference from Mary Hill, AISEA Research Chair. Announcement of the Jack and Maye Stewart Student Research Paper Competition Winner. Introduction to the Research Conference and announcement of the Stewart Student Research Paper Competition winner. In this competition, graduate students submit papers. The best paper wins $1000! In Addition: Announcement of AISEA 2007 Conference Best Research Paper Award sponsored by Jack and Maye Stewart. Session 1A: Excel Related Moderator: Skip White, University of Delaware Data Extraction Techniques for Spreadsheet Records Mark G. Simkin, University of Nevada, Reno Excel Assignments: Methods to Discourage Cheating Robert Brooker, Gannon University Powering up your Gradebook: A Spreadsheet Designed to Teach Students Excel Skills and to Make Assigning Students’ Grades Easier David C. Hayes, James Madison University Sarah Bee, Seattle University Session 1B: Internal Control Moderator: Ronald Daigle, Sam Houston State University Examining the Impact of SOX-Reported, Information Technology Internal Control Deficiencies on Firm Performance Marcia L. Weidenmier, Mississippi State University Bonnie K. Klamm, North Dakota State University Section 404 Documentation: A Descriptive Study Mary Callahan Hill, Kennesaw State University SOX and the Changing Climate of Corporate Governance Barbara Uliss, Metropolitan State College of Denver David Skougstad, Metropolitan State College of Denver Session 1C: Course Design Issues Moderator: Mark W. Lehman, Mississippi State University Integrating the CISA and CIA Exams Into the AIS Class Kurt Fanning, Grand Valley State University David M. Cannon, Grand Valley State University Using Management Techniques and Technology to Engage the Digital Natives Joann Segovia, Minnesota State University at Moorhead Lunch. All registrants from both training and research sessions are welcome. Keynote Speaker: Dr. Stephanie Bryant, 2006 President of AAA-IS Section and International President-Elect of Beta Alpha Psi. Page 6 of 38 Front Foyer Salons A & B Salons A & B Salon C Salon D Salon F Salons A & B 1:30-3:30 5:00-8:30 Session 2A: REA/Database Topics Moderator: Debra Cosgrove, University of Nebraska REA Classification of Information Instances on Traditional Business Documents: A Classroom Assignment David K. Dennis, Otterbein College An Accounting-Oriented Approach to Database Normalization Ting J. Wang, Governors State University Hui Du , University of Texas - Pan Am Applying the REA Ontology to Manage Inter-Enterprise Collaborations Tod Sedbrook, University of Northern Colorado Richard Newmark, University of Northern Colorado Charmayne Cullom, University of Northern Colorado An Active X Interactive SQL Tutorial David K. Dennis, Otterbein College George H. Bodnar, Duquesne University Session 2B: Auditing/Technology Control Issues Moderator: Mary Callahan Hill, Kennesaw State University Using Spreadsheets and Benford’s Law to Test Accounting Data Mark G. Simkin, University of Nevada at Reno Using ACL Scripts to Teach Continuous Auditing: The Tremeg Case Jill Joseph Daigle of Amedisys, Inc Ronald Daigle, Sam Houston State University James C. Lampe, Missouri State University Effects of Communication Media and Familiarity on Auditors’ Ability to Detect Deception Meghann Cefaratti, Virginia Tech Reza Barkhi, Virginia Tech University and American University of Sharjah Explaining Developer Attitude toward Using Formalized Commercial Methodologies: Decomposing Perceived Usefulness David Henderson, Virginia Tech Session 2C: Teaching Tools and Cases Moderator: Greg Krippel, Coastal Carolina University Accounting Processes and the Accountant’s Role in AIS: An Instructional Resource Arline Savage, California Polytechnic State University, San Luis Obisbo Roberta A. Jones, University Of Hawaii at Hilo An Occupational Fraud Assignment Using Peachtree Trial Software Ronald Daigle, Sam Houston State University David C. Hayes, James Madison University Philip Morris, Sam Houston State University Directing AIS Education toward the Small Business Manager Nancy Jones, California State University, Chico Developing an Integrated Course: Looking at AIS, Information Technology and Investment Management in an Integrated Manner Brian Kovar, Kansas State University "Bar-B-Q" Hosted by Jack and Maye Stewart at Their Cabin Near Estes Park. Fun for the Whole Family! All registrants from both training and research sessions are welcome. Page 7 of 38 Salon C Salon D Salon F Car Pool Monday, July 2 Research Conference 8:00-9:00 8:00-8:45 9:00-10:00 10:00-10:30 10:30-11:30 11:30-1:30 Full Breakfast. All registrants of training and research sessions are welcome. AISEA Board Meeting Session 3A: AIS Across the Accounting Curriculum Moderator: Joann Segovia, Minnesota State UniversityMoorhead Integrating Across the Curriculum: Basic Accounting Information Systems Coverage in Introductory Accounting Textbooks Gloria Conner, Kansas State University Stacy E. Kovar, Kansas State University Using the Journal of Accountancy to Teach Higher-Level Excel Skills Across the Accounting Curriculum Kevin C. Kimball, Brigham Young University-Hawaii Session 3B: Course Design Issues Moderator: Marcia L. Watson, Mississippi State University Required Skill Sets for IT Auditors: Are We Teaching Our Accounting Information Systems Students the Right Material? Constance M. Lehmann, University of Houston-Clear Lake Cynthia D. Heagy, University of Houston-Clear Lake What do the Big Four Want? A Delphi Study of the Graduate AIS Knowledge and Skills Expected of Public Accounting New Hires Keith Lindsey, Trinity University Session 3C: REA Panel Session REA: Has it Arrived or Missed the Boat? M. George Durler, Emporia State University Richard Newmark, University of Northern Colorado David R. Fordham, James Madison University Refreshment Break Session 4A: Informatics: Should This Be the Next Theoretical Paradigm for AIS? Panel Leader: Greg Krippel, Coastal Carolina University Session 4B: REA Projects Moderator: David K. Dennis, Otterbein College Four REA Modeling Exercises for Classroom Use Lawrence P. Grasso, Central Connecticut State University A Student Project: REA Database Design and Implementation Richard Newmark, University of Northern Colorado Lunch and AIS Educator Association Annual Meeting New Editor Stacy Kovar will provide us with a 5-10 minute AISE Journal update. Page 8 of 38 Salons A & B Salons A & B Salon C Salon D Salon F Front Foyer Salon C Salon D Salons A & B 1:30-2:30 Session 5A: Miscellaneous Topics in AIS Moderator: Jim McKee, University of Texas at Pan American An Investigation of the Role of XBRL in the Business Reporting Supply Chain Skip White, University of Delaware A Field Research Report: Extending 802.11 Wireless Range from 300 Feet to 56 Miles -- And Why Should AIS Professionals Care? David R. Fordham, James Madison University Session 5B: Publishing Your Research Taking the Next Step: Sharing Instructional Innovations through Publication Stacy Kovar, Kansas State University BOOTH DISPLAYS: Thomson/South-Western Prentice Hall Deloitte Page 9 of 38 Salon C Salon D AIS Educator Association 2007 Conference Program Session Abstracts Friday, June 29 8:00-10:00 Training 1A Using Visual Basic.NET Programming Tools in the AIS Course Brian Kovar, Kansas State University This hands-on training session is designed to introduce session participants to some of the Visual Basic.NET programming tools that they can use in their own AIS courses, both to supplement conceptual knowledge and also develop hands-on skill-building activities. Primary activities for this training session would be the skills/activities needed to create and code an expert system (including the use of IF statements), with secondary activities involving creating a Visual Basic program that is able to access and interact with an Access database. Participants will also be given training materials that they can use or easily adapt to fit their own course needs. Prior programming experience, while useful, is definitely not a requirement. Training 1B Microsoft Office Accounting 2007 Teaching/Learning Opportunities Susan Crosson, Santa Fe Community College Learn about the software that is part of the Office 2007 suite and how to use it to create work authentic excitement in your accounting courses. Problem-based learning using built-in Excel pivot tables, sample Access databases, and internal controls are demonstrated as well as the innovative features of Office Accounting 2007. Training 1C Excel Training Workshop Sarah Bee, Seattle University and David Hayes, James Madison University Recently, Bain et al. (2002) surveyed accounting faculty and professionals about which software applications they felt would be most appropriate for an AIS course. Surprisingly, while 72% of the professionals recommended teaching spreadsheet software, only 36% of the faculty reported using it. The current proposal is to offer a training session(s) which provides skills that AIS instructors can implement in the classroom to help students gain spreadsheet knowledge. Some of the topics covered include (others can be incorporated upon request): Conditional Formatting / Protecting Cells Importing / Exporting data Pivot Tables Scenario Manager Goal Seek Vlookup / Sorting for determining grades Page 10 of 38 Friday, June 29 10:30-12:00 Training 2A Using Visual Basic.NET Programming Tools in the AIS Course Brian Kovar, Kansas State This hands-on training session is designed to introduce session participants to some of the Visual Basic.NET programming tools that they can use in their own AIS courses, both to supplement conceptual knowledge and also develop hands-on skill-building activities. Primary activities for this training session would be the skills/activities needed to create and code an expert system (including the use of IF statements), with secondary activities involving creating a Visual Basic program that is able to access and interact with an Access database. Participants will also be given training materials that they can use or easily adapt to fit their own course needs. Prior programming experience, while useful, is definitely not a requirement. Training 2B Tips and Techniques for the First Time AIS Instructor – Panel Discussion Rose Marie Martin, California State Polytechnic University, Pomona Bonnie Klamm, North Dakota State University Jim McKee, University of Texas – Pan American Often, an instructor who chooses to teach AIS is alone in this endeavor within their department. Colleagues that can help must be found at other universities. Where does one start? The very mention of teaching AIS is intimidating to many. First, one must define their learning objectives for the students. Are you preparing students to audit, to design systems, or both? The objectives will determine your approach, which in turn defines the methods of assessment that you will use (tests, projects). Assessment instruments generate the issues of grading, student perception of fairness, and faculty use of time (particularly untenured faculty). How do you win over students who choose the accounting major because they are attracted to structured closed end problem solving? Now they are faced with the multiplicity of unstructured problems. Which is exactly why this class is so important to the accounting student and so rewarding to teach. I invite you to join us as we welcome you to the network of AIS professors. Training 2C Enhance Excel Applications with VBA Marilyn Griffin, Virginia Tech The session will include a hands-on exercise that includes short samples of the following VBA enhancements for Excel applications: Add a “Welcome” screen Add controls to workbooks for navigating workbooks Automate workbooks with VBA procedures Add user-defined functions Read from and write to Excel records with a simple VBA loop Page 11 of 38 Friday, June 29 1:30-3:00 Training 3A Hands-on Introduction to SAP Processing (Part 1 of 2) Ross Quarles and Fawzi Noman, Sam Houston State University This session uses HiHo YoYo, a SAP R/3 case with exercises that allow participants to process transactions for sales logistics, production logistics, procurement logistics, external accounting, and human resources. The case is preconfigured but has optional exercises that can be used by participants to set up their own business objects. The case can be used in its entirety in classes with the objective of addressing the primary business processes of sales, production, materials management, etc. Alternatively, each set of exercises addressing a particular logistics area can be used independently where only that business process is of concern. The case can be used across disciplines with minimum detailed knowledge of the complete SAP system on the part of the instructor. Training 3B Analyzing Accounts Receivables and Payables using IDEA D. David McIntyre, Mercer University This session will introduce the functionalities of the generalized audit software IDEA (Interactive Data Extraction and Analysis). Some of the basic functions of the software to be reviewed will include the following: importing files; sampling; joining databases and extractions. The session will conclude with using these basic functions to support audit procedures and fraud investigations in a sample accounts receivable and accounts payable data set. Training 3C AIS Perspectives, and the First-year Accounting Student Jim McKee, University of Texas- Pan American APROCO (Accounting Processes and Controls) is introduced. Users will observe an organizational chart transition into a building cutaway. By interacting with the cutaway interface or by navigating its supporting incrementally unfolding data flow diagrams, users can analyze the major transaction cycles (processes) of a manual system. Also, demonstrated is the Cash Flow Statement Generator. The module allows the user to focus on the components that comprise a computerized AIS or alternatively, to focus on cash flow statements contextual with AIS. Complimentary copies of the modules (valid through June, 2008) and user manual are available to attendees. Page 12 of 38 Friday, June 29 3:30-5:00 Training 4A Hands-on Introduction to SAP Processing (Part 2 of 2) Ross Quarles and Fawzi Noman, Sam Houston State University This session uses HiHo YoYo, a SAP R/3 case with exercises that allow participants to process transactions for sales logistics, production logistics, procurement logistics, external accounting, and human resources. The case is preconfigured but has optional exercises that can be used by participants to set up their own business objects. The case can be used in its entirety in classes with the objective of addressing the primary business processes of sales, production, materials management, etc. Alternatively, each set of exercises addressing a particular logistics area can be used independently where only that business process is of concern. The case can be used across disciplines with minimum detailed knowledge of the complete SAP system on the part of the instructor. Training 4B Using Expert System Technology for Financial Statement Analysis Introduction to ProfitCents Jay Borkowski, Sageworks, Inc. The introduction of expert systems in the accounting industry have provided practical ways that accountants can use technology for advancing their practices and deepening client relationships. ProfitCents, a web-based financial statement analysis program for accounting professionals, uses a patented expert system to generate comprehensive, plain English, custom reports that help explain a company's financial condition, making ProfitCents an ideal teaching and learning tool as well. ProfitCents uses industry comparisons, ratio analyses and trend analyses to create a variety of reports, from simple to comprehensive, by translating key income statement and balance sheet or tax return data. Training 4C (1) 3:30 pm Using Group Testing in Your Classroom Mary Sheets, Univ. of Central Oklahoma Session participants will learn by doing. You and your fellow group members will experience a group test as if you were students in an accounting information systems class. Along the way we’ll discuss the benefits and potential challenges of group testing, including how to establish groups, how to decrease the likelihood of student “social loafing,” and ways that instructors can help prevent group problems. The session will have many opportunities for participants to share information about what works and what doesn’t work with groups. After the session, participants will be able to use a new tool to help students learn. Page 13 of 38 Training 4C (2) 4:15 pm Which Accounting Program Should You Choose from a Pedagogical Perspective? Peachtree, QuickBooks, or Microsoft Accounting? Glenn Owen, UC Santa Barbara Peachtree, QuickBooks, and Microsoft Accounting are three commonly used accounting software packages used by many small business owners. Each has its strengths and weaknesses. But which one is best to use in the classroom from an instructor or student perspective? Having written texts for all three, I will compare each program from a pedagogical angle. In doing so I discuss 3 different instructional objectives: 1) learning the software to be able to use it in the workplace, 2) learn the software to better understand accounting concepts, and 3) learning the software to better understand various business processes and their integration. Saturday, June 30 8:00-10:00 Training 5A REA DATA MODELING: The Basics and More (Part 1 of 2) Debra M. Cosgrove, University of Nebraska-Lincoln Margaret (Peggy) Garnsey, Siena College Bonnie K. Klamm, North Dakota State University This half-day training session on REA data modeling provides an opportunity to learn the basic concepts of modeling business processes. The session focuses on the value chain and REA modeling using entity-relationship diagrams for the sales and purchases processes. Exercises will include defining and explaining cardinalities and their relationship to business rules and policies. We will conclude the session by discussing how the integration of data modeling in the accounting information system course increases the students’ knowledge base. Training 5B The AISRailway: A Conversion Cycle Simulation Jim McKee, University of Texas- Pan American AISRailway is a computer-based job order cost system that is suitable use in the first-year managerial and cost accounting courses as well as undergraduate AIS. The user is afforded three interface perspectives: (1) the traditional bookkeeping T-account format, (2) a schematic (X configuration) approach, and (3) an AIS viewpoint. The module contains an exhaustive built-in tutorial as well as games. Time permitting, a few other managerial accounting modules will be discussed. Complimentary copies of the modules (valid through June, 2008) and user manual are available to attendees. Training 5C Cases in the AIS Classroom-Part Doux Conni Lehmann, University of Houston-Clear Lake Albrecht and Sack (2000) and others recommend the use of group work and “real life” examples in the classroom to enhance learning. Based on research of the problem-based Page 14 of 38 learning approach used in medicine and in other areas, I will illustrate how you can use cases in your class and provide some example cases for you to use for topics typically covered in AIS. I’ll also address how to deal with some of the group issues such as social loafing and free-riders. Saturday, June 30 10:30-12:00 Training 6A REA DATA MODELING: The Basics and More (Part 2 of 2) Debra M. Cosgrove, University of Nebraska-Lincoln Margaret (Peggy) Garnsey, Siena College Bonnie K. Klamm, North Dakota State University Training 6B When Can 2 + 2 Not Equal Four and It Not be a Case of Fraud? Mark W. Lehman, Mississippi State University It can happen if you are using a database (Access, ACL, IDEA) and you don’t fully understand the impact of join properties. The selection of the correct join property is critical when creating queries for informational reports or searching for the red flags of errors and fraud. Examples of queries that, without modifying join properties, could provide inaccurate information include: 1. 2. 3. 4. 5. Monthly sales to each customer. Checks written to unapproved vendors. Customers who have not purchased during a period of time. Paychecks written to non-existent employees. Sales commissions by sales representative. This hands-on seminar will enable participants to work with data in Access and ACL. Participants will experience how the default join property of each program does not provide accurate information. Each variation of join property will be applied and discussed. Participants are not required to have an extensive knowledge of either program. Training 6C Encouraging Colleagues to Incorporate Accounting Software Joann Segovia, Minnesota State University Susan Crosson, Santa Fe Community College Preliminary survey results of AIS faculty indicate that Microsoft Office (i.e. Access, Excel, and Word) is incorporated throughout accounting courses; however, accounting software such as Peachtree and Microsoft Dynamics GP are included only in AIS courses. In this session, we will present our vision of opportunities to develop and incorporate various accounting software projects that utilize software and data sets to provide opportunities for faculty members within your university to incorporate projects Page 15 of 38 in courses other than AIS. We will facilitate a brainstorming session to encourage discussion and feedback concerning other suggestions and ideas of attending participants. Saturday, June 30 1:30-3:00 Training 7A Three Scalable Cases with Grading Rubrics Mary Hill, Kennesaw State University This session will discuss three cases currently used in the instructor’s AIS classes. The session will include a description of the various student activities associated with the cases including system implementation and transaction processing, flowcharting, various writing assignments, and developing a project plan. The instructor will discuss the various parts of the cases: the narrative (case situation), the financial statements and other financial information, the transactions, a description of materials students submit for grading, and time schedules for projects. The session will conclude with grading rubrics and some examples of graded student work. Training 7B Introduction to Relational Database Design Using REA Modeling (Part 1 of 2) Richard Newmark, University of Northern Colorado The goal of this hands-on session is to introduce instructors to use REA modeling to build a relational database accounting information system. In the first session, participants will create a value system, value chain, and business process model based on a narrative. They will also convert an REA model into a logical database (database on paper). In the second session, participants will implement the logical database in Microsoft Access: creating tables, relationships, and basic input controls. The remainder of the session will be spent on querying a database to derive financial accounting information. Training 7C Introduction to XBRL – Basic Exercises Skip White, University of Delaware The objective of this hands-on workshop is to introduce AIS educators to XBRL (the Extensible Business Reporting Language) using a basic set of exercises focused on external financial reporting. The first exercise will involve building an XBRL instance document for reporting balance sheet information. The second will focus on an income statement. Workshop participants will work with classroom tested applications. No prior knowledge of XBRL is required. Page 16 of 38 Saturday, June 30 3:30-5:00 Training 8A Jack and Maye Stewart Student Project Competition Award – Faculty/Student Presentations Home's Health Club, Inc. (Systems Analysis and Design Project), Professor: Mary Hill, Students: Kristy Davenport, Rich Hintze UpStanding Fence Company (REA Model and Access Project), Professor: D. Michael Harris, Students: Linda Wolf, Emily Le, Nick Goodwin, Jesse Lucio Pacific Health Center (Control Environment Assessment), Professor: Sarah Bee, Students: Ryan Guggenmos, Lori Lee, Jeff Li, Russell Rupprecht, Rie Suzuki Training 8B Introduction to Relational Database Design Using REA Modeling (Part 2 of 2) Richard Newmark, University of Northern Colorado Training 8C XBRL and the Business Reporting Supply Chain Skip White, University of Delaware The objective of this hands-on workshop is to introduce AIS educators to XBRL as a part of the “business reporting supply chain” – the coordinated system of people, activities, information, and resources involved in business reporting. Workshop participants will be introduced to the role of XBRL in the business reporting supply chain through classroom tested applications. A basic knowledge of XML/XBRL is required. Sunday, July 1 10:00-11:30 Session 1A: Excel Related Data Extraction Techniques for Spreadsheet Records Mark G. Simkin, University of Nevada-Reno Many accounting applications use spreadsheets as repositories of accounting records, and a common task is to extract specific information from them. This paper describes a number of techniques that accountants can use to perform such tasks. These techniques include (1) the use of simple and advanced filtering techniques, (2) the use of database functions, (3) methods for both simple and stratified sampling, and finally, (4) some advanced record management tasks—finding duplicate or unmatched records. The final portion of this paper summarizes the presentations and discusses some caveats. Page 17 of 38 Excel Assignments: Methods to Discourage Cheating Robert Brooker, Gannon University There is compelling evidence that ethical lapses are common among college students. In courses that include computer assignments, the ease with which files can be copied makes cheating a simple task. This paper describes methods that can be used to discourage the copying of Excel assignment files. Using Visual Basic for Applications (VBA) programming, students can be compelled to register their assignment files. Steganography is then used to write the data collected during registration to the assignment file in the form of a hidden digital watermark. This allows easy detection of copied files. Powering up your Gradebook: A Spreadsheet Designed to Teach Students Excel Skills and to Make Assigning Students’ Grades Easier David C. Hayes, James Madison University, Sarah Bee, Seattle University In a survey by Bain et al. (2002), they found that 72% of business professionals recommended teaching spreadsheet applications as part of an AIS course while only 36% of the faculty polled reported using spreadsheets in the AIS course. This gap could lead to students beginning the work force lacking desired spreadsheet skills. The purpose of this article is to provides a scenario (electronic grade book) in which students are taught advanced Excel skills to better prepare them for future job requirements. An added bonus of this tutorial to instructors is an efficient spreadsheet to make assigning students’ grades easier. Session 1B: Internal Control Examining the Impact of SOX-Reported, Information Technology Internal Control Deficiencies on Firm Performance Marcia L. Weidenmier, Mississippi State University, Bonnie K. Klamm, North Dakota State University Firms implement internal controls to achieve three objectives: (1) effective and efficient use of resources, (2) reliable financial reporting, and (3) compliance with applicable laws and regulations. We examine how information technology (IT) control weaknesses affect these objectives. Using SOX 302 and 404 reports, we group firms into three categories: no internal controls deficiencies (ICDs), non-IT ICDs, or IT ICDs. We then compare how well each group achieves the three objectives. Our results show the impact of ITrelated weaknesses on firm performance. Such results are of interest to managers, analysts and regulators to enhance financial reporting quality and firm performance. We thank the Institute of Management Accountants’ Foundation of Applied Research for the grant used to purchase AuditAnalytics. Page 18 of 38 Section 404 Documentation: A Descriptive Study Mary Callahan Hill, Kennesaw State University The purpose of this study is to examine how companies created and evaluated their Section 404 internal control documentation. The expected contributions are to provide “best practice” information to practitioners subject to Section 404 and to provide educators the information we need to teach students about preparing such documentation. We will conduct the study in two phases. The first phase will use case study methodology to examine in depth the documentation produced and the methodologies used by a small number of companies. The second phase will use the information gained in the first phase to create a survey instrument, which we will then send to a broad range of companies. SOX and the Changing Climate of Corporate Governance Barbara Uliss, Metropolitan State College-Denver, David Skougstad, Metropolitan State College- Denver Corporate governance has become a contentious and volatile area since the passage of the Sarbanes Oxley Act of 2002 (SOX). That Act mandated many changes aimed at governance with the goal of protecting corporate stakeholders and the U.S. financial markets. Since its inception the enormous cost of implementing of SOX provisions has been widely disparaged as a drag on U.S. Capital Markets. Calls for reducing SOXrelated burdens for all and/or eliminating them for smaller public companies have been increasingly strident in recent months. Students of AIS should be aware of these governance issues as the SOX debate unfolds. Session 1C: Course Design Issues Integrating the CISA and CIA Exams Into the AIS Class Kurt Fanning, Grand Valley State University, David M. Cannon, Grand Valley State University With internal controls and information system auditing a large portion of the AIS class, students will find the material more interesting if they can see how it affects their professional life. By tying internal controls and information system auditing to the material on the CISA and CIA exams, it increases student motivation. This paper describes one schools effort in establishing an IIA Internal Auditing Educational Partnership (IAEP) program while also developing an Information System audit program suitable for the CISA exam. Using Management Techniques and Technology to Engage the Digital Natives Joann Segovia, Minnesota State University, Moorhead This article explains the importance of educators engaging Generation NeXt by having Page 19 of 38 students use techniques that business has found successful for reaching this new generation of workers. We found success in engaging these learners by using the teambased structure of learning organizations along with current technology to engage these digital natives. By forming teams, opening their access to information, and having the students teach other students, instructors will find these millennial learners having a valuable learning experience through proven learning techniques for the greatest retention rate. Presented are examples of technology that may be used in the accounting classroom to enhance the delivery and retention of material to a generation that has the skill and desire try the latest electronic tools. Sunday, July 1 1:30-3:30 Session 2A: REA/Database Topics REA Classification of Information Instances on Traditional Business Documents: A Classroom Assignment David K. Dennis, Otterbein College Students are asked to review a set of business documents and to use them to construct an Information Instance matrix for each of two major transaction cycles. The students are introduced to the documents before being asked to complete this assignment. Once this is completed the students are asked to mark or tag each information instance as to REA category. Information instances that do not fit into the REA model are discussed. Individual, small group and in-class-taken-as-a-whole techniques are used to improve understanding and arrive at consensus. An Accounting-Oriented Approach to Database Normalization Ting J. Wang, Governors State University Hui Du, University of Texas - Pan Am This paper proposes an alternative teaching approach to enhance accounting students̓ understanding of the conceptof database normalization. This alternative teaching approach involves with calculations and reconciliations consistent with those used in regular accounting courses. The paper includes an exercise to demonstrate such an alternative approach. The exercise is an add-on exercise to the normalization materials covered in the textbooks. It can̓t be served as the only material or covered prior to the coverage of the definition of normal forms. Students need to have basic understanding of their definitions and knowledge about the normalization process prior to such an excise. Applying the REA Ontology to Manage Inter-Enterprise Collaborations Tod Sedbrook, University of Northern Colorado, Richard Newmark, University of Northern Colorado, Charmayne Cullom, University of Northern Enterprise supply chains require systems that provide manager with flexibility to integrate their information with their partner's information. But, current enterprise Page 20 of 38 systems are challenged to maintain consistent views due to inflexible software, constantly evolving partnerships and changing business policies. The paper discusses how the REA ontology, as expressed in Web Ontology Language (OWL) , augments REA enterprise models for supporting the co-existence of multiple partner databases, providing semantic integrity checking, and intelligently linking supply chain across multiple enterprises. We demonstrate how a REA based semantic ontologies enhance current enterprise-level supply chain efforts. An Active X Interactive SQL Tutorial David K. Dennis, Otterbein College, George H. Bodnar, Duquesne University SQL is a foundation technology for the study of information systems. This paper provides a basic tutorial of SQL, focusing on the SELECT statement. It surveys existing Internet resources for learning SQL. Its main feature is that it provides a new, free Internet-based Active X control that functions as an interactive SQL Tutorial. The Active X control can be used to actually process/run the examples contained in the paper’s SQL tutorial of the SELECT statement. It can also be used to process any SELECT statements against the included database. The database contains four tables: orders, order details, inventory, and accounts receivable (i.e., customers). These tables collectively provide a rich set of data for active learning of SQL concepts and terminology. Session 2B: Auditing/Technology Control Issues USING SPREADSHEETS AND BENFORD’S LAW TO TEST ACCOUNTING DATA Mark G. Simkin, University of Nevada-Reno Accounting systems are popular targets of financial frauds, many of which require perpetrators to create fictitious accounting data. Examining suspected values for conformance to Bedford’s law is one way that accountants can assess the likelihood that such data are real. Prior articles on this subject have either been theoretical or required users to download additional software to perform such assessments. In contrast, this article explains how to easily perform a complete analysis of such data, including the statistical tests, using simple tools available on spreadsheets. Using ACL Scripts to Teach Continuous Auditing: The Tremeg Case Ronald Daigle, Sam Houston State University, Jill Joseph Daigle, Amedisys Home Health Services, James C. Lampe, Missouri State University Many auditors are using computer-assisted audit tools (CAATs) for continuously auditing systems to detect and correct errors on a more timely basis, as well as effectively provide assurance on the system and its output. This paper presents a case developed to help students better understand how CAATs may be used in a continuous auditing context. The case guides students through the development of an Audit Control Language (ACL) Page 21 of 38 script that can be run weekly, or as often as desired, to detect employees in a fictitious company who have been terminated but still have access to IT resources. Effects of Communication Media and Familiarity on Auditors’ Ability to Detect Deception Meghann Cefaratti, Virginia Tech, Reza Barkhi, Virginia Poly Institute & State University We test the effects of communication media, familiarity with the client and impression on an auditors’ ability to detect deception. We use 90 intermediate accounting students from a large state university to test the likelihood of detecting deceptive communication when communication media, client familiarity, and impression are manipulated. We find that leaner forms of communication media and less familiarity with the audit client lead to a diminished confidence in ability to detect deception. Additionally, we found that clients exhibiting deceptive communication cues (negative impression) were deemed as more likely to be communicating deceptive information than the clients that did not exhibit deceptive communication cues (positive impression) condition. The results of this study may have implications for the design of online continuous auditing. Explaining Developer Attitude toward Using Formalized Commercial Methodologies: Decomposing Perceived Usefulness David Henderson, Virginia Tech Although research indicates that methodology use reduces software defects and lowers development time, the introduction of a new methodology is often met with substantial resistance. Motivated by the benefits of methodology use, yet high resistance to methodologies, this study seeks to explain attitude toward using a methodology. Perceived Usefulness, an important variable for explaining intention to use a methodology, has been defined from a job performance perspective. Case study research indicates that methodologies may be useful for political purposes. Accordingly, this study also expands the Perceived Usefulness construct to capture the political benefits of methodology use. Session 2C: Teaching Tools and Cases Accounting Processes and the Accountant’s Role in AIS: An Instructional Resource Arline Savage, California Polytechnic State Univ, SLO Roberta A. Jones, University Of Hawai'i at Hilo AIS faculty make extensive use of manual practice set projects. A common feature of these is their substantial bookkeeping component. In addition to their accounting components, such projects usually require students to perform the tasks of clerk and bookkeeper for the main business processes before beginning each accounting task. This amount of repetitive work can be tedious and time-consuming. The accounting-oriented practice set offered here requires only accounting and auditing tasks. Yet it enables Page 22 of 38 students to gain an appreciation of AIS, and to carry their understanding into other systems, including computerized environments. This is consistent with the stated objective of increasing the student’s information system skills, as opposed to teaching bookkeeping skills. An Occupational Fraud Assignment Using Peachtree Trial Software Ronald Daigle, Sam Houston State University, David C. Hayes, James Madison University, Philip Morris, Sam Houston State University We provide an assignment that gives students hands-on experience with understanding how many common occupational frauds can be perpetrated when adequate controls have not been implemented in Peachtree Trial Software. Our assignment provides instructions and sample data for determining whether various schemes can be perpetrated due to software weaknesses. Students document their results through screen captures and make suggestions of how the software can be improved so that the likelihood of fraud can be reduced. It is believed that this assignment can help compliment and enhance the discussion of occupational fraud in AIS, fraud auditing and forensic accounting courses. Directing AIS Education toward the Small Business Manager Nancy Jones, California State University, Chico Most undergraduate accounting curricula include a course in accounting information systems (AIS). Those students studying in the entrepreneurial or small business management tracks at their college remain unexposed to internal controls and AIS under the resource constraints of a small or mid-sized business environment. In recognition of these shortcomings and as a joint effort between the Management department and the Accounting and MIS department, we tackled these issues to develop an entrepreneurial track AIS course for the first time this spring. I will discuss development of the course, the chosen pedagogy, the class activities, and observations and student feedback at the conclusion of the course. Developing an Integrated Course: Looking at AIS, Information Technology and Investment Management in an Integrated Manner Brian R. Kovar, Kansas State University The focus of this presentation is to discuss the innovative course design and development being undertaken to create a cross-disciplinary course titled “Computer Systems for Finance and Investment Management”, which will integrate topics from the areas of AIS, MIS and finance/investment management through a mixture of theory/conceptual topics and hands-on activities that reinforce how all of the topical areas are related. The purpose of this presentation will be to share information about the program and its topics, as well as the cross-disciplinary curriculum this course is being developed for. Feedback from conference participants is definitely welcome regarding topics that would be suitable for inclusion in this type of course, as well as the goals and challenges of cross-curriculum integration. Page 23 of 38 Monday, July 2 9:00-10:00 Session 3A: AIS Across the Accounting Curriculum Integrating Across the Curriculum: Basic Accounting Information Systems Coverage in Introductory Accounting Textbooks Stacy E. Kovar, Kansas State University, Gloria Connor, Kansas State University As the proliferation of information systems in the lives of organizations large and small pushes data entry and management down to even the lowest levels of organizations, the need increases for all students who take accounting courses to understand the systems for capturing and distributing accounting information. This paper reports an examination of introductory accounting textbooks to determine their level of accounting systems coverage. Results suggest that coverage is limited in both breadth and depth, especially in managerial accounting texts. We propose a program of research to further examine the degree of coverage of AIS in introductory accounting courses by surveying introductory accounting faculty and textbook authors in order to establish strategies for increasing coverage. Using the Journal of Accountancy to Teach Higher-Level Excel Skills Across the Accounting Curriculum Kevin C. Kimball, Brigham Young University-Hawaii This paper provides free Excel resources and case-study materials to help students “leverage technology” and to “appropriately use electronic spreadsheets and other software to build models and simulations.” (AICPA Core Competency Framework). The resources are 1) an organized listing of all Excel-related Technology Workshop articles published in the Journal of Accountancy from 2001 to 2006, and 2) managerial and financial accounting modeling case studies tied to the Technology Workshop articles. Accounting professors might use these resources in an elective Excel-focused course, or individuals cases can be used as a single Excel modeling assignment in any financial or managerial accounting course. Session 3B: Course Design Issues Required Skill Sets for IT Auditors: Are We Teaching Our Accounting Information Systems Students the Right Material? Constance M. Lehmann, University of Houston-Clear Lake Cynthia D. Heagy, University of Houston-Clear Lake The goal of this project is to determine what knowledge and skills are valuable to entrylevel IT auditors. Our study takes a different approach than previous works, in that we surveyed IT professionals to determine which topic areas and computer skills they felt were important to know. Our survey was administered to 53 IT professionals at a monthly ISACA meeting. Our Page 24 of 38 results show that knowledge of risk assessment, internal controls, data flows, control activities, business processes, SOX compliance, accounting system activities, spreadsheet familiarity, audit trails, CISA certification, and system documentation were rated the highest. The lowest ratings were familiarity with database management software, designing systems, knowledge of accounting software, and having a CPA certification or master’s degrees in accounting or IT. These ratings were consistent among the professional groups represented in the sample (IT and non-IT auditors, and others such as IT consultants), regardless of how long they had been in their current position. What do the Big Four Want? A Delphi Study of the Graduate AIS Knowledge and Skills Expected of Public Accounting New Hires Keith Lindsey, Trinity University The breadth of topics suitable for an AIS course is too wide to cover in a one semester course. The coverage of AIS topics in textbooks and classrooms has been the subject of previous research, but has typically been analyzed from a “supply side” perspective – Which topics are suitable to AIS, and which do we wish to teach? This research will instead examine this problem from a “demand side” perspective – Which AIS topics best prepare our students to work in public accounting? Come help me get this research designed correctly, and I’ll share the results of the research with you. Session 3C: REA Panel Session REA: Has it Arrived or Missed the Boat? M. George Durler, Emporia State University, Richard Newmark, University of Northern Colorado, David R. Fordham, James Madison University A panel discussion as to whether the Resources, Events, Agents (REA) semantic modeling diagram has achieved acceptance. Panelists will discuss: Whether REA is recognized outside of the accounting information systems area as a useful tool for application development, whether information systems professionals are knowledgeable regarding the model, and the potential usefulness of the REA model for development of Enterprise Resource Planning (ERP) systems. The impact of the REA model on AIS research and instruction will also be discussed and a comparison to the capital markets research dominating financial accounting research will be made. Monday, July 2 10:30-11:30 Session 4A: Informatics: Should This Be the Next Theoretical Paradigm for AIS? Panel Session Gregory L. Krippel, Coastal Carolina University, Janette W. Moody, The Citadel, Skip White, University of Delaware Page 25 of 38 Last year at the 2006 Annual Accounting Information Systems [AIS] Educator Conference, the key note speaker Jim Hunton suggested that AIS might benefit from at least exploring the Informatics approach used by other disciplines to address their information overload challenge; this panel discussion is an initial step in addressing this issue. The purpose of this panel discussion is to spark interest and increase the volume of theory-based research about AIS as a discipline by discovering the possible application of the Informatics Paradigm to the discipline of AIS. This exploration will begin with a discussion of the topic by a panel of interested AIS academics. Session 4B: REA Projects Four REA Modeling Exercises for Classroom Use Lawrence P. Grasso, Central Connecticut State A number of AIS courses cover data modeling and database design using the REA modeling framework. However, the available AIS textbooks have only a limited number of problems available for use assigned classroom work, homework or as examination problems to evaluate student achievement. This paper presents five REA modeling problems, each covering a single business process, along with the proposed solution and a brief teaching note. The problems are predominantly basic models with a resource exchange duality and a commitment event, but each problem presents added features students may find a bit more challenging. The final two problems can be assigned together, requiring the students to prepare a model integrating the acquisition–payment and sales–cash collection processes. A Student Project: REA Database Design and Implementation Richard Newmark, University of Northern Colorado The goal of this hands-on session is to introduce instructors to using REA modeling to building a relational database accounting information system. In the first session, participants will create a value system, value chain, and business process model based on a narrative. They will also convert an REA model into a logical database (database on paper). In the second session, participants will implement the logical database in Microsoft Access: creating tables, relationships, and basic input controls. The remainder of the session will be spent on querying a database to derive financial accounting information. Monday, July 2 1:30-2:30 Session 5A: Miscellaneous Topics in AIS An Investigation of the Role of XBRL in the Business Reporting Supply Chain Skip White, University of Delaware The business reporting supply chain involves moving accounting and other business operations data through a coordinated system of organizations, people, and activities, and Page 26 of 38 reporting it as information for a variety of purposes. The basic research questions are: How does XBRL fit into the business reporting supply chain? And, how can it contribute to a more efficient and effective information flow? Currently there are many friction points which inhibit the efficient flow of information and potentially introduce errors. This research project involves studying and modeling the business reporting supply chain and introducing XBRL to improve its effectiveness and efficiency. A Field Research Report: Extending 802.11 Wireless Range from 300 Feet to 56 Miles -- And Why Should AIS Professionals Care? David R. Fordham, James Madison University It is widely known that today’s 802.11 wireless data networks are designed and engineered for operational ranges of under 300 feet. This paper reports on an experiment which established reliable, high-speed connections across a distance of 56 miles using commercial off-the-shelf equipment without amplification or increased power. This experiment demonstrates the risk of eavesdropping on Wi-Fi network transmissions extends to at least a thousand times as far as the commonly-recognized range of these networks, providing evidence that accounting data is at risk outside the normal sphere of expected vulnerability anticipated by auditors and systems evaluators. Session 5B: Publishing Your Research Taking the Next Step: Sharing Instructional Innovations through Publication Stacy E. Kovar, Kansas State University This session will provide guidance to help AIS Educator conference attendees package their instructional materials into an article for publication in a journal. The interactive session will discuss typical components included in an instructional paper, writing style, publication outlets, the review process, and research methods to help demonstrate the value of your instruction innovations. Stacy Kovar is the Editor of the new Accounting Information Systems Educator Journal and serves on the editorial boards of The Journal of Information Systems and Issues in Accounting Education. Page 27 of 38 AIS Educator Association 2007 Conference Presenter Index Barkhi, Reza Effects of Communication Media and Session 2B S 1:30 PM 3:30 PM Familiarity on Auditors’ Ability to Detect Deception Bee, Sarah Excel Training Workshop Training 1C F 8:00AM 10:00AM Bee, Sarah Powering up your Gradebook: A Session 1A S 10:00 AM 11:30 AM Spreadsheet Designed to Teach Students Excel Skills and to Make Assigning Student’s Grades Easier Bodnar, George An Active X Interactive SQL Tutorial Session 2A S 1:30 PM 3:30 PM Borkowski, Jay Using Expert System Technology for Training 4B F 3:30PM 5:00PM Financial Statements Analysis Introduction to ProfitCents Brooker, Robert F. Excel Assignments: Methods to Discourage Session 1A S 10:00 AM 11:30 AM Cheating Cannon, David M. Integrating the CISA and CIA Exams Into Session 1C S 10:00 AM 11:30 AM the AIS Class Cefaratti, Effects of Communication Media and Session 2B S 1:30 PM 3:30 PM Meghann Familiarity on Auditors’ Ability to Detect Deception Conner, Gloria Integrating Across the Curriculum: Basic Session 3A M 9:00 AM 10:00 AM Accounting Information Systems Coverage in Introductory Accounting Textbooks Cosgrove, Debra REA DATA MODELING: The Basics and Training 5A S 8:00AM 10:00AM M. More (Part 1 of 2) Cosgrove, Debra REA DATA MODELING: The Basics and Training 6A S 10:30AM 12:00PM M. More (Part 2 of 2) Crosson, Susan Encouraging Colleagues to Incorporate Training 6C S 10:30AM 12:00PM Accounting Software Crosson, Susan Microsoft Office Accounting 2007 Training 1B F 8:00AM 10:00AM Teaching/Learning Opportunities Cullom, Applying the REA Ontology to Manage Session 2A S 1:30 PM 3:30 PM Charmayne Inter-Enterprise Collaborations Daigle, Ronald J. Using ACL Scripts to Teach Continuous Session 2B S 1:30 PM 3:30 PM Auditing: The Tremeg Case Daigle, Ronald J. An Occupational Fraud Assignment Using Session 2C S 1:30 PM 3:30 PM Peachtree Trial Software Dennis, David K. An Active X Interactive SQL Tutorial Session 2A S 1:30 PM 3:30 PM Dennis, David K. REA Classification of Information Instances Session 2A S 1:30 PM 3:30 PM on Traditional Business Documents: A Classroom Assignment Du, Hui An Accounting-Oriented Approach to Session 2A S 1:30 PM 3:30 PM Database Normalization Durler, M. George REA: Has it Arrived or Missed the Boat? Session 3C M 9:00 AM 10:00 AM Fanning, Kurt Integrating the CISA and CIA Exams Into Session 1C S 10:00 AM 11:30 AM the AIS Class Fordham, David R. A Field Research Report: Extending 802.11 Session 5A M 1:30 PM 2:30 PM Wireless Range from 300 Feet to 56 Miles -And Why Should AIS Professionals Care? Fordham, David R. REA: Has it Arrived or Missed the Boat? Session 3C M 9:00 AM 10:00 AM Garnsey, Margaret REA DATA MODELING: The Basics and Training 5A S 8:00AM 10:00AM More (Part 1 of 2) Page 28 of 38 2007 Conference Presenter Index, Continued Garnsey, Margaret REA DATA MODELING: The Basics and More (Part 2 of 2) Grasso, Lawrence P. Four REA Modeling Exercises for Classroom Use Griffin, Marilyn Enhance Excel Applications with VBA (Visual Basic for Applications) Hayes, David Excel Training Workshop Hayes, David C. Powering up your Gradebook: A Spreadsheet Designed to Teach Students Excel Skills and to Make Assigning Students’ Grades Easier Hayes, David C. An Occupational Fraud Assignment Using Peachtree Trial Software Heagy, Cynthia D. Required Skill Sets for IT Auditors: Are We Teaching Our Accounting Information Systems Students the Right Material? Henderson, David Explaining Developer Attitude toward Using Formalized Commercial Methodologies: Decomposing Perceived Usefulness Hill, Mary Three Scalable Cases with Grading Rubrics Hill, Mary Callahan Section 404 Documentation: A Descriptive Study Jones, Nancy Directing AIS Education toward the Small Business Manager Jones, Roberta Ann Accounting Processes and the Accountant’s Role in AIS: An Instructional Resource Jones, Roberta Ann Informatics: Should This Be the Next Theoretical Paradigm for AIS?” Kimball, Kevin C. Using the Journal of Accountancy to Teach Higher-Level Excel Skills Across the Accounting Curriculum Klamm, Bonnie Tips for the New AIS Instructor (Panel Discussion) Klamm, Bonnie REA DATA MODELING: The Basics and More (Part 1 of 2) Klamm, Bonnie REA DATA MODELING: The Basics and More (Part 2 of 2) Klamm, Bonnie K. Examining the Impact of SOX-Reported, Information Technology Internal Control Deficiencies on Firm Performance Kovar, Brian Using Visual Basic. NET Programming Tools in the AIS Course Kovar, Brian Using Visual Basic. NET Programming Tools in the AIS Course Kovar, Brian R. Developing an Integrated Course: Looking at AIS, Information Technology and Investment Management in an Integrated Manner Kovar, Stacy E. Integrating Across the Curriculum: Basic Accounting Information Systems Coverage in Introductory Accounting Textbooks Kovar, Stacy E. Taking the Next Step: Sharing Instructional Innovations through Publication Krippel, Gregory L. Informatics: Should This Be the Next Theoretical Paradigm for AIS?” Lampe, James C. Using ACL Scripts to Teach Continuous Auditing: The Tremeg Case Lehmann, Conni Cases in the AIS Classroom Page 29 of 38 Training 6A S 10:30AM 12:00PM Session 4B M 10:00 AM 11:00 AM Training 2C F 10:30AM 12:00AM Training 1C F 8:00AM 10:00AM Session 1A S 10:00 AM 11:30 AM Session 2C S 1:30 PM 3:30 PM Session 3B M 9:00 AM 10:00 AM Session 2B S 1:30 PM 3:30 PM Training 7A S 1:30PM 3:00PM Session 1B S 10:00 AM 11:30 AM Session 2C S 1:30 PM 3:30 PM Session 2C S 1:30 PM 3:30 PM Session 4A M 10:00 AM 11:00 AM Session 3A M 9:00 AM 10:00 AM Training 2B F 10:30AM 12:00AM Training 5A S 8:00AM 10:00AM Training 6A S 10:30AM 12:00PM Session 1B S 10:00 AM 11:30 AM Training 1A F 8:00AM 10:00AM Training 2A F 10:30AM 12:00AM Session 2C S 1:30 PM 3:30 PM Session 3A M 9:00 AM 10:00 AM Session 5B M 1:30 PM 2:30 PM Session 4A M 10:00 AM 11:00 AM Session 2B S 1:30 PM 3:30 PM Training 5C S 8:00AM 10:00AM 2007 Conference Presenter Index, Continued Lehman, Mark W. When Can 2 + 2 Equal Four and it Not be a Case Training 6B S 10:30AM 12:00PM of Fraud? Lehmann, Constance Required Skill Sets for IT Auditors: Are We Session 3B M 9:00 AM 10:00 AM M. Teaching Our Accounting Information Systems Students the Right Material? Lindsey, Kieth What do the Big Four Want? A Delphi Study of Session 3B M 9:00 AM 10:00 AM the Graduate AIS Knowledge and Skills Expected of Public Accounting New Hires Martin, Rose Marie Tips for the New AIS Instructor (Panel Discussion) Training 2B F 10:30AM 12:00AM McIntyre, David D. Analyzing Accounts Receivables and Payables Training 3B F 1:30PM 3:00PM Using IDEA McKee, Jim AIS Perspectives and the First Year Accounting Training 3C F 1:30PM 3:00PM Student McKee, Jim The AISRailway: A Conversion Cycle Simulation Training 5B S 8:00AM 10:00AM Moody, Janette W. Informatics: Should This Be the Next Theoretical Session 4A M 10:00 AM 11:00 AM Paradigm for AIS? Morris, Philip W. An Occupational Fraud Assignment Using Session 2C S 1:30 PM 3:30 PM Peachtree Trial Software Newmark, Richard Introduction to Relational Database Design Using Training 7B S 1:30PM 3:00PM REA Modeling (Part 1 of 2) Newmark, Richard Introduction to Relational Database Design Using Training 8B S 3:30PM 5:00PM REA Modeling (Part 2 of 2) Newmark, Richard A Student Project: REA Database Design and Session 4B M 10:00 AM 11:00 AM Implementation Newmark, Richard Applying the REA Ontology to Manage InterSession 2A S 1:30 PM 3:30 PM Enterprise Collaborations Newmark, Richard REA: Has it Arrived or Missed the Boat? Session 3C M 9:00 AM 10:00 AM Noman, Fawzi Hands On Introduction to SAP Processing (Part 1 Training 3A F 1:30PM 3:00PM of 2) Noman, Fawzi Hands On Introduction to SAP Processing (Part 2 Training 4A F 3:30PM 5:00PM of 2) Owen, Glenn Which Accounting Program Should You Choose Training 4C2 F 3:30PM 5:00PM From a Pedagogical Perspective? Peachtree, QuickBooks or Microsoft Accounting Quarles, Ross Hands On Introduction to SAP Processing (Part 1 Training 3A F 1:30PM 3:00PM of 2) Quarles, Ross Hands On Introduction to SAP Processing (Part 2 Training 4A F 3:30PM 5:00PM of 2) Savage, Arline Accounting Processes and the Accountant’s Role Session 2C S 1:30 PM 3:30 PM in AIS: An Instructional Resource Sedbrook, Tod Applying the REA Ontology to Manage InterSession 2A S 1:30 PM 3:30 PM Enterprise Collaborations Segovia, Joann Using Management Techniques and Technology Session 1C S 10:00 AM 11:30 AM to Engage the Digital Natives Segovia, Joann Encouraging Colleagues to Incorporate Training 6C S 10:30AM 12:00PM Accounting Software Sheets, Mary Using Group Testing in Your Classroom Training 4C1 F 3:30PM 5:00PM Simkin, Mark G. Data Extraction Techniques for Spreadsheet Session 1A S 10:00 AM 11:30 AM Records Simkin, Mark G. USING SPREADSHEETS AND BENFORD’S Session 2B S 1:30 PM 3:30 PM LAW TO TEST ACCOUNTING DATA Skougstad, David SOX and the Changing Climate of Corporate Session 1B S 10:00 AM 11:30 AM Governance Uliss, Barbara SOX and the Changing Climate of Corporate Session 1B S 10:00 AM 11:30 AM Governance Page 30 of 38 2007 Conference Presenter Index, Continued Wang, Ting J. An Accounting-Oriented Approach to Database Normalization Weidenmier, Marcia Examining the Impact of SOX-Reported, Information Technology Internal Control Deficiencies on Firm Performance White, Skip An Investigation of the Role of XBRL in the Business Reporting Supply Chain White, Skip Informatics: Should This Be the Next Theoretical Paradigm for AIS? White, Skip Introduction to XBRL - Basic Exercises White, Skip XBRL and the Business Reporting Supply Chain Page 31 of 38 Session 2A S 1:30 PM 3:30 PM Session 1B S 10:00 AM 11:30 AM Session 5A M 1:30 PM 2:30 PM Session 4A M 10:00 AM 11:00 AM Training 7C S Training 8C S 1:30PM 3:00PM 3:30PM 5:00PM AIS Educator Association 2007 Conference Participant List Anderson, Brad Bee, Sarah Bible, Lynn Borkowski, Jay Borth, Bill R. Bradley, Joseoh Bressler, Linda Brooker, Robert Cefaratti, Meghann Christofferson, Arthur Clark, Rob Clausen, Thomas S. Conway, Robert Cosgrove, Debra Crossen, Susan Daigle, Ronald Davis, Mindy Dennis, David Durler, M. George Fanning, Kurt Fordham, David R. Garnsey, Margaret Golladay, Brian Gouws, Pamela Grasso, Lawrence P. Griffin, Marilyn T. Harris, Michael Henderson, David Hernandez, Stephanie Hill, Mary Hylton, Constance M. Ji, Jongua Jones, Elizabeth Jones, Nancy Jones, Roberta Kimball, Kevin Klamm, Bonnie K. Kovar, Brian Kovar, Stacy Krippel, Greg Lehman, Mark Lehmann, Conni Lindsey, Kieth Martin, Rose Marie McElhaney, Monica McIntyre, D. David Cape Fear Community College banderson@cfcc,edu Seattle University bees@seattleu.edu Berry College lbible@berry.edu Sageworks, Inc. jay.borkowski@sageworksinc.com Kansas State University bborth@ksu.edu University of Missouri - Rolla josephb@umr.edu Univ of Houston-Downtown bresslerl@uhd.edu Gannon University brooker@gannon.edu Virginia Tech acis@vt.edu Metropolitan State University art.christofferson@metrostate.edu Brigham Young Univ-Hawaii clarker@byui.edu University of Illinois at Springfield tclau2@uis.edu Univ. of Wisconsin - Platteville conway@uwplatt.edu University of Nebraska dcosgrove2@unl.edu Santa Fe Community College susan.crosson@sfcc.edu Sam Houston State University daigle@shsu.edu Oklahoma Panhandle State Uni mindy@opsu.edu Otterbein College ddennis@otterbein.edu Emporia State University mdurler@emporia.edu Grand Valley State Univ fanningk@gvsu.edu James Madison University fordhadr@jmu.edu Siena College garnsey@siena.edu Brigham Young University - Hawaii University of Maryland University College pgouws@umuc.edu Central connecticut State University grassola@ccsu.edu Virginia Polytech Inst & State University mtg@vt.edu St. Edward's University mikeh@stedwards.edu Virginia Tech davidlhenderson@vt.edu KPMG LLP swingo@kpmg.com Kennesaw State University mhill@kennesaw.edu George Mason University chylton@gmu.edu University of Alberta yji@ualberta.ca Western Carolina University bjones@email.wcu.edu California State University - Chico njones@csuchico.edu University of Hawaii at Hilo rajones@hawaii.edu Brigham Young Univ-Hawaii kimballk@byuh.edu North Dakota State Univ bonnie.klamm@ndsu.nodak.edu Kansas State University bkovar@ksu.edu Kansas State University skovar@ksu.edu Coastal Carolina University krippel@coastal.edu Mississippi State Univ mark.lehman@msstate.edu Univ of Houston-Clear Lake lehmann@uhcl.edu Trinity University keith.lindsey@trinity.edu California State Polytechnic Univ, Pomona rmmartin@csupomona.edu Bellevue University mmcelhaney@bellevue.edu Mercer University mcintyre_dd@mercer.edu Page 32 of 38 2007 Conference Participant List, Continued McKee, James Morris, Philip Newmark, Richard Noman, Fawzi Owen, Glenn Perry, james T. Quarles, Margaret Quarles, Margaret Rau, Sephan Renner, Celia Rothenberg, Annalee Sedbrook, Tod Segovia, Joann Shearon, Winston T. Siddeek, Yoosuf Simkin, Mark Skougstad, David Tilley, Patricia Uliss, Barbara Wang, Ting (TJ) Washburn, Mark Watson, Marcia White, Clinton Williams, Rita Williams, Valerie Univ. of Texas - Pan American Sam Houston State University Univ of Northern Colorado Sam Houston State University Allan Hancock College University of San Diego Sam Houston State University Sam Houston State University Duquesne University Boise State University Tacoma Community College University of Northern Colorado Minnesota State U Moorhead Texas A&M University Holborn College University of Nevada, Reno Metropolitan State College of Denver Central Connecticut State University Metropolitan State College of Denver Governors State University University of Texas - Tyler Mississippi State Univ University of Delaware Selkirk College Duquesne University Page 33 of 38 amckee@utpa.edu morris@shsu.edu richard.newmark@unco.edu fnoman@shsu.edu gowen@hancockcollege.edu jtperry@sandiego.edu mquarles@shsu.edu rquarles@shsu.edu rau@duq.edu crenner@boisestate.edu arothenberg@tacomacc.edu tod.sedbrook@unco.edu segovia@mnstate.edu wshearon@tamu.edu yoosuf.siddeek@holborncollege.ac.uk markgsimkin@yahoo.com skougstd@mscd.edu tilleypaa@ccsu.edu uliss@mscd.edu wang_tingjie@yahoo.com mwashburn@uttyler.edu mweidenmier@cobilan.msstate.edu skipw@udel.edu rwilliams@selkirk.ca trott@duq,edu AIS Educator Association 2007 Reviewer List Name Barbee, Fred Bee, Sarah Bressler, Linda A. Durler, George M. George, Dennis Glandon, Terry Ann Hayes, David C. Hill, Mary Callahan Howe, Harry Jones, Roberta A. Khan, Zafar U. Kimball, Kevin C. Kovar, Brian R. Kovar, Stacy E. Krippel, Gregory L. Lehman, Mark W. Lehmann, Constance M. Liew, Angela Malone, David J. Martin, Rose M. Matherly, Michele C. McKeag, Christine L. McSwain, Dwayne N. Newmark, Richard I. Segovia, Joann Sheets, Mary Simkin, Mark G. Tribunella, Heidi Wang, Ting J. Weidenmier, Marcia L. Affiliation University of Alaska, Anchorage Seattle University University of Houston- Downtown Emporia State University University of Dubuque University of Texas at El Paso James Madison University Kennessaw State University State University College at Geneseo University of Hawaii at Hilo Eastern Michigan University Brigham Young University- Hawaii Kansas State University Kansas State University Coastal Carolina University Mississippi State University University of Houston- Clear Lake The University of Auckland Texas Tech University California State Polytechnic University at Pomona North Carolina at Charlotte University of Evansville Middle Tennessee State University University of Northern Colorado Minnesota State University- Moorhead University of Central Oklahoma University of Nevada- Reno University of Rochester Governors State University Mississippi State University Page 34 of 38 AIS Educator Association Conference History First Annual AIS Educator Conference; 1999, Denver, Colorado Conference Chair, John R. (Jack) Stewart Second Annual AIS Educator Conference; 2000, Denver, Colorado Conference Chair, John R. (Jack) Stewart Third Annual AIS Educator Conference; 2001, Estes Park, Colorado Conference Chair, John R. (Jack) Stewart Program Chair, Sandra B. Richtermeyer Fourth Annual AIS Educator Conference; 2002, Copper Mountain, Colorado Conference Chair, Vassant Raval Program Chair, Arline Savage Training Chair, Sandra B. Richtermeyer Fifth Annual AIS Educator Conference; 2003, Copper Mountain, Colorado Conference Chair, Arline Savage Program Chair, Jeff Romine Training Chair, Stacy Kovar Sixth Annual AIS Educator Conference; 2004, Denver, Colorado Conference Chair, Jeff Romine Program Chair, Stacy Kovar Training Chair, David R. Fordham Seventh Annual AIS Educator Conference; 2005, Breckenridge, Colorado Conference Chair, Stacy Kovar Program Chair, TJ Wang Training Chair, Greg Krippel Eighth Annual AIS Educator Conference; 2006, Estes Park, Colorado Conference Chair, TJ Wang Program Chair, Rose Marie Martin Training Chair, Deb Cosgrove Ninth Annual AIS Educator Conference; 2007, Estes Park, Colorado Conference Chair, Rose Marie Martin Program Chair, Mary Hill Training Chair, Jim McKee Page 35 of 38 AIS Educator Association 2006-2007 Board of Directors President & Conference Chair Rose Marie Martin California State Polytechnic University - Pomona President-Elect & Research Chair Mary Callahan Hill Kennesaw State University Secretary Mark W. Lehman Mississippi State University Treasurer and Registration Director Training Chair Association Historian Sponsorship Coordinator Student Activities Coordinator Hospitality Coordinator Richard Newmark University of Northern Colorado Jim McKee University of Texas - Pan American Clinton "Skip" White University of Delaware Debra Cosgrove University of Nebraska - Lincoln Mark W. Lehman Mississippi State University Bonnie Klamm North Dakota State University Page 36 of 38 AIS Educator Association 2007 Conference Sponsor List The AIS Educator Association Board of Directors expresses deep appreciation to the following sponsors. Gigabyte Contributors ($1000 or More) University of Maryland University College Friday Breakfast http://www.umuc.edu/ Stewart Student Project Jack and Maye Stewart Friday Stewart Student Project Competition, Sunday Stewart Student Research Paper Competition, Sunday Barbeque KPMG Saturday Full Breakfast http://www,kpmg.com/ Microsoft Dynamics Saturday Keynote Luncheon http://www.microsoft.com/dynami cs/ Megabyte Contributors ($1000 or Less) Institute of Management Accountants Friday Afternoon Break http://www.imanet.org/ American Accounting Association Information Section Saturday Hospitality Suite http://aaahq.org/index.cfm Deloitte Book Display http://www.deloitte.com/ Page 37 of 38 Prentice Hall Book Display http://www.prenticehall.com/ Thomson Book Display http://www.thomson.com/ SageWorks Software Training Session 4B http://www.rivetsoftware.com/ Page 38 of 38