DIGITAL ACCOUNTING RESEARCH CONFERENCE (2005)

OCTOBER 13-14, 2005

Location:

FACULTAD DE CIENCIAS EMPRESARIALES

UNIVERSITY OF HUELVA

Plaza de la Merded, 11

Huelva, SPAIN

ORGANIZERS

  SPONSORS

PROGRAM

Thursday 13th October 2005

9:00-9:15 Registration

9:15-9:30 Welcome

9:30-11:30 Special Section on XBRL

9:30-10:00
XBRL in Europe
Olivier Servais
XBRL in Europe

10:00-10:30
BASEL II: Implementation in Europe through COREP
Ignacio Boixo
XBRL España

10:30-11:00
BASEL II with dimensional XBRL
Ignacio Hernández-Ros
XBRL International

11:00-11:30
Taxonomy building and instance document generation - the European case
Ana Costa e Silva
Universidade do Porto and Banco de Portugal

11:30-12:00 Coffee Break

12:00-13:30 Papers Section I

12:00-12:30
A Auditoria das Empresas na Nova Economia:Relato Financeiro na Internet
Raquel Alves
Instituto Politécnico de Bragança. Portugal.

12:30-13:00
Changing business environment and the value relevance of accounting information
Virginia Cortijo and Ari Yezegel
Universidad de Huelva and Rutgers University

13:00-13:30
Assessing the liquidity of a firm: artificial neural networks as an alternative to the current ratio
Javier de Andrés, Pedro Lorca and Manuel Landajo
Universidad de Oviedo. Spain

13:30-16:00 Lunch
 
16:00-17:00 Papers Section II

16:00-16:30
Alternative vendor-neutral credentials for information technology professionals in the accounting profession
Lynn J. McKell, John Reynolds, Herbert E. Longenecker, Jeffrey P. Landry and Harold Pardue
Brigham Young University, Grand Valley State University and University of South Alabama. USA

16:30-17:00
Empirical evidence concerning corporate reporting on the Internet by SMEs
Amalia García-Borbolla and Rafael López
Universidad de Cádiz. Spain

17:00-17:30 Coffee Break

17:30-18:30 Keynote Speakers Section I

17:30-18:00
The application of electronic forms in the financial work-flows
Sergio Monreal
Mapfre

18:00-18:30
Stability, integrity and public interest to govern Internet
Eugenio Triana
Founding Member of the Board of Internet Corporation for Assigned Names and Numbers (ICANN) (1998/2000)

21:00 Conference Dinner

Friday 14th October 2005

9:30-11:00 Papers Section III

9:30-10:00
Shared information systems to control distribution channels
José M. Sánchez and Carolina Ramírez
Universidad Pablo de Olavide. Spain

10:00-10:30
Extraction and analysis of possible fraudulent transactions from ERP systems
Robert Onions
The University of Salford. England

10:30-13:00 Keynote Speakers Section II

10:30-11:00
Enterprise resource planning systems in the UK
Alan Sangster
The Robert Gordon University. Scotland

11:00-11:30 Coffee Break

11:30-12:00
Evidential reasoning framework for Trust Services
Rajendra P. Srivastava
University of Kansas. USA

12:00-12:30
Paradoxes of accounting information systems
Eddy Vaassen
University of Amsterdam. The Netherlands

12:30-13:00
The Galileo effort: reengineering the financial reporting model
Miklos A. Vasarhelyi
Rutgers University. USA
 

PROGRAMME CO-CHAIRS  

Enrique Bonsón. University of Huelva. Spain
Alan Sangster. The Robert Gordon University. Scotland
 

  SCIENTIFIC COMMITTEE

Barbro Back. ABO Akademi University. Finland
Andrew D. Bailey Jr. University of Illinois at Urbana-Champaign. USA
Amelia Baldwin. University of Alabama. USA
Edward Blocher. University of North Carolina. USA
Enrique Bonsón. Universidad de Huelva. Spain
Carol E. Brown. Oregon State University. USA
Leandro Cañibano. Universidad Autónoma de Madrid. Spain
Roger Debreceny. University of Hawaii, USA
Tomás Escobar. Universidad Pablo de Olavide. Spain
Jagdish Gangolly. State University of New York at Albany. USA
Peter Gillet. Rutgers University. USA
Begoña Giner. Universidad de Valencia. Spain
José A. Gonzalo. Universidad de Alcalá de Henares. Spain
Glenn Gray. California State University at Northridge. USA
Marilyn Greenstein. Arizona State University-West. USA
Alex Kogan. Rutgers University. USA
Manuel Larrán. Universidad de Cádiz. Spain
Stewart Leech. University of Melbourne. Australia
Andrew Lymer. University of Birmingham. UK
Marco de Marco. Catholic University of Milan. Italy
William McCarthy. Michigan State University. USA
Thomas McKee. East Tennesse State University. USA
Bonnie Morris. West Virginia University. USA
Joe Nandhakumar.University of Bath. UK
Sri Ramamoorty. Arthur Andersen, LLP. Chicago. Illinois. USA
Saeed Roohani. Bryant College. Smithfield. Rhode Island. USA
Alan Sangster. The Robert Gordon University. Scotland
Carlos Serrano. Universidad de Zaragoza. Spain
Guillermo Sierra. Universidad de Sevilla. Spain
Rajendra Srivastava. University of Kansas. USA
Eddy Vaassen. University of Ámsterdam. The Netherlands
Jan Vanthienen. Katholieke Universiteit Leuven. Belgium
Miklos Vasarhelyi. Rutgers University. USA
Anthony Wensley. University of Toronto. Canada
Clinton (Skip) White. University of Delaware. USA
 

  ORGANIZING COMMITTEE

Manuel Ángel Bracho. manuel.bracho@decd.uhu.es
Cinta Borrero. cinta.borrero@decd.uhu.es
Virginia Cortijo. virginia.cortijo@decd.uhu.es
Francisco Flores. francisco.flores@alu.uhu.es
Pedro Monge. monge@uhu.es
Ana Jesús Reyes. anajr171@hotmail.com
Mariano Sánchez. msanchez@us.es