Coming Attractions

There are only a few more weeks to go until our midyear meeting in Orlando! As they say in the movie business, it’s time to sit back, grab a tub of popcorn, and enjoy some Coming Attractions of our upcoming feature presentations.

In fact, we’ll utilize this blog post to provide you with brief “teaser” comments about three of our planned activities. Then, during the weeks leading up to our meeting, we’ll dedicate a more detailed blog post to each of these activities.

One feature activity will be a panel discussion about cybersecurity, hosted by Efrim Boritz of the University of Waterloo and featuring information about the AICPA Cybersecurity Initiative. According to the AICPA’s September 2016 report Cybersecurity Reporting: A Backgrounder,

In recognition of the needs of management and boards of directors of diverse organizations, and for the benefit of the public interest, the American Institute of CPAs (AICPA) is proposing a reporting framework through which organizations can communicate pertinent information regarding their cybersecurity risk-management efforts to meet the cybersecurity information needs of a broad range of stakeholders.

A second feature activity will be a manuscript presentation about the use of drone technology in internal and external audits. Rob Nehmer of Oakland University and Deniz Appelbaum of Rutgers University are collaborating on the development of an exploratory framework for the technology.

According to Rob and Deniz, “Drones, as extensions or tools of auditors, could serve to alleviate … time consuming, costly, tedious, laborious, and even dangerous (activities). An auditor could monitor the drone live video feed as the drone navigates through a routine warehouse inventory or complex bridge inspection. The drone would be in sight of the auditor and could be piloted or flying automatically.”

A third feature activity will be a manuscript presentation about the development of an educational gaming simulation that combines the technological theories of social presence and emotional contagion. Mike Kraten of Providence College and Steve Kozlowski of Eastern Illinois University are collaborating on the creation of an integrated theoretical model of gaming.

They are also customizing an illustrative learning activity entitled Save The Blue Frog!, an integrated accounting case involving valuation, sustainability, controls and risk, and ethics. They plan to employ the case during a pilot test of the theoretical model, and they will discuss their plans with our colleagues during their session.

During the midyear meeting, our SET Section will host three manuscript presentation sessions and the AICPA’s cybersecurity panel. Of course, we’ll also appear throughout the meeting as joint hosts with our colleagues in the Accounting Information Systems (AIS) section.

Are you curious about any of these three feature presentations? Then you’ll be sure to enjoy our next three blog posts, which will provide you with more detailed Coming Attractions about these topics! And to learn far more about this material, you’ll simply need to join us at the midyear meeting in sunny Orlando. 🙂