University of Waterloo
Centre for Information Integrity & Information Systems Assurance
7th Biennial Research Symposium
October 20-22, 2011

Renaissance Hotel, One Blue Jays Way, Toronto, Canada
Sponsored by the Canadian Institute of Chartered Accountants, Caseware IDEA Inc.,
ISACA Toronto Chapter, and the International Journal of Accounting Information Systems

This conference qualifies for 12 hours of CPD. Certificates will be provided.

Program

Location for Reception: La Terraza, Renaissance Hotel
Location for Rest of Program: Northern Lights Ballroom, Renaissance Hotel

Pictures from the Conference

Thursday, Oct 20, 2011

7:00 – 9:00 pm Welcome Reception and Poster Session Research Reports from UW
Location for Reception: La Terraza
Risk Management As A Strategic Governance Mechanism In IT-Enabled Transnational Supply Chains
Presenter: Clark Hampton
What do Auditor’s Reports on Internal Control Tell Us about IT Control Weaknesses in Financial Reporting Systems?
Presenter: Louise Hayes
SOX 404: The Role of the Chief Information Officer
Presenter: Jee-Hae Lim
The Effects of Business Process Representation Type on the Assessment of Business and Control Risk: Diagrams Versus Narratives
Presenter: Adam Presslee
Reciprocity Between Senior IT Executives and IT Capable Firms
Presenter: Theophanis Stratopoulos
Firm-Specific Characteristics of the SEC’s XBRL Voluntary Filing Program Participants
Presenter: Lev Timoshenko

Friday, Oct 21, 2011

7:30 – 8:30 am Coffee and Official Opening
Location for Rest of Program: Northern Lights Ballroom
8:45 – 10:00 am Key Note Presentation
Information System Assurance Practices in China: Where they are and where are they going?
Moderator: Efrim Boritz, UWCISA
Presenter: Philip Yang, Partner PWC Beijing, China
The presentation will be followed by a Q&A session
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Break
10:30 – 11:30 am On IT Governance Structures and Their Effectiveness in Collaborative Organizational Structures
Moderator: William Swirsky
Presenters: Acklesh Prasad, University of the South Pacific, Peter Green, and Jon Heales*, University of Queensland
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Discussant: Kevin Kobelsky, University of Michigan – Dearborn
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Discussant: Jerry Gaertner, Soberman
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Q&A
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11:30 am – 12:30 pm IT Governance Drivers of Process Maturity
Moderator: William Swirsky
Presenters: Roger Debreceny*, University of Hawai‘i at Mānoa and Glen L. Gray, California State University at Northridge
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Discussant: Uday Murthy, University of South Florida
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Discussant: Joseph Braithwaite, Deloitte
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Q&A
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Lunch
1:30 – 2:30 pm The Impact of SOX Information Technology Material Weaknesses on Corporate Governance: Evidence from CEO, CFO and BOD Turnover and Changes in IT Knowledge
Moderator: William Swirsky
Presenters: Jacob Z. Haislip*, Adi Masli, Vernon J. Richardson, and Juan Manuel Sanchez, University of Arkansas
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Discussant: Elaine Mauldin, University of Missouri
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Discussant: Baskaran Rajamani, Deloitte
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Q&A
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2:30 – 3:30 pm The Relationship between the Internal Audit and Information Security: An Exploratory Investigation
Moderator: William Swirsky
Presenters: Paul John Steinbart*, Arizona State University, Robyn L. Raschke, University of Nevada Las Vegas, Graham Gal, University of Massachusetts, and Willian N. Dilla, Iowa State University
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Discussant: Sev Grabski, Michigan State University
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Discussant: Ann Marie Yamamoto, PricewaterhouseCoopers
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Q&A
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Break
4:00 – 6:00 pm Panel on Privacy
Moderator: Robert Parker, UWCISA
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Presenters:
Michelle Chibba, Office of the Privacy Commissioner of Ontario
Christine Ravago, Ernst & Young, Washington
Nicholas Cheung, CICA
Jan McMullen, TD Bank Group
7:00 – 10:00 pm Banquet
Location: Barootes Restaurant, 220 King St. West (Map)
Saturday, Oct 22, 2011
7:30 – 8:30 am Breakfast
8:30 – 10:00 am Panel on Cloud Computing
Moderator: Gary Baker, UWCISA
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Presenters:
Malik Datardina, UWCISA
Richard Livesley, BMO
Barnaby Jeans, VMware
Clinton (Skip) White, University of Delaware
Chris Anderson, Grant Thornton
Break
10:15 – 11:15 am Identifying Value-Added Roles for Internal Auditors in Green IT Activities
Moderator: Bob Cuthbertson
Presenters: Glen L. Gray*, California State University at Northridge, Won Gyun No*, Iowa State University, and David W. Miller, California State University at Northridge
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Discussant: Urton Anderson, University of Texas-Austin
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Discussant: Henry Grunberg, Ernst & Young
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Q&A
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11:15 am – 12:15 pm Model-Based Auditing Using REA
Moderator: Bob Cuthbertson
Presenter: Dr. Hans Weigand*, Tilburg University and Philip Elsas, ComputationalAuditing.com
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Discussant: Guido Geerts, University of Delaware
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Discussant: Eckhardt Kriel, EK & Associates
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Q&A
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12:15 – 1:15 pm The Antecedents of Internal Auditors’ Adoption of Continuous Auditing Technology: Exploring UTAUT in an Organization Context
Moderator: Bob Cuthbertson
Presenters: George C. Gonzalez, Pratyush N. Sharma*, and Dennis F. Galletta, University of Pittsburgh
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Discussant: Mary Curtis, University of North Texas
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Discussant: Ray Henrickson, Bank of Nova Scotia
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Q&A
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Lunch
2:00 – 3:00 pm The Acceptance and Adoption of Continuous Auditing by Internal Auditors: A Micro Analysis
Moderator: Bob Cuthbertson
Presenters: Miklos A. Vasarhelyi, Michael Alles, Siripan Kuenkaikaew*, Rutgers Business School, and James Littley, KPMG
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Discussant: Doug Havelka, Miami University
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Discussant: Denease Prinold, KPMG
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Q&A
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3:00 – 3:15 pm Closing