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 ……………………………………………………………...
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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