DIGITAL ACCOUNTING RESEARCH CONFERENCE (2004)

OCTOBER 14-15, 2004

FACULTAD DE CIENCIAS EMPRESARIALES
UNIVERSITY OF HUELVA
Plaza de la Merced, 11
HUELVA (SPAIN)

ORGANIZERS

 

SPONSORS

PROGRAMME

Thursday 14th October 2004

9:00-9:15 Registration.

9:15-9:30 Welcome.
 

9:30-10:30 Keynote speakers (I)
Some outstanding problems in accounting information systems
Jagdish Gangolly.
State University of New York at Albany. USA

10:30-11:30 Keynote speakers (II)
Mind versus machine: Using artificial intelligence for decision making by professional accountants.
Stewart Leech.
University of Melbourne. Australia.

11:30-12-00 Coffee Break

12:00-13:00 Keynote speakers (III)
Global adoption of XBRL
Liv A Watson.
EDGAR Online Inc.

13:00-14:00 Keynote speakers (IV)
XBRL for Credit Risk Assessment Services
Mariano Arnaiz
Compañía Española de Seguros de Créditos a la Exportación
Carlos Fernández
Informa, S.A.

14:00-16:00 Lunch

Papers Section I

16:00-16:30
LACE and RFE: a combination of two algorithms applied to the forecasting of business profitability
Javier De Andrés, Pedro Lorca, Antonio Bahamonde and Juan José Del Coz.
Universidad de Oviedo. Spain.

16:30-17:00
An evaluation of the IFRS taxonomy from an European perspective
Enrique Bonsón and Virginia Cortijo.
Universidad de Huelva. Spain.

17:00-17:30
Financial reporting on the Internet by Portuguese companies
Francisco Carreira Alegria and Paula Alexandra Valério.
Polytechnic Institute of Setúbal. Portugal.

17:30-18:00
Reporting standards for statistical purposes - the experience of the Banco de Portugal -
Ana Costa e Silva and Margarida Brites Ramos.
Banco de Portugal.

20:30 Conference Dinner

Friday 15th October 2004

Papers Section II

9:30-10:00
The role of sophisticated accounting information system in strategy management: an empirical study
David Naranjo-Gil and Juan Manuel Ramón Jerónimo.
Universidad Pablo de Olavide. Spain.

10:00-10:30
Discriminant analysis versus machine learning techniques. An Application to the prediction of insolvency in Spanish non-life insurance companies.
Zuleyka Díaz Martínez, José Fernández Menéndez and María Jesús Segovia Vargas.
Universidad Complutense de Madrid. Spain.

10:30-11:00
E-government and the transformation of public administrations in EU countries: Beyond NPM or just a second wave of reforms?.
Lourdes Torres, Vicente Pina and Sonia Royo.
Universidad de Zaragoza. Spain.

11:00-11:30
Small and medium enterprises at risk in the United Kingdom.
Robert L Onions and David Chadwick.
The University of Salford. England.

11:30-12:00 Coffee Break

12:00-13:00 Keynote speakers (V)
XBRL GL: Update and innovative uses
Eric E. Cohen.
Price WaterHouse Coopers. USA

13:00-14:00 Keynote speakers (VI)
Internet governance: New perspectives
Eugenio Triana
Founding Member of the Board of Internet Corporation for Assigned Names and Numbers (ICANN) (1998/2000)

BEST PAPER AWARD

The "best paper award" goes to the paper Reporting standards for statistical purposes - the experience of the Banco de Portugal -
by Ana Costa e Silva and Margarida Brites Ramos.

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. Technological University. Singapore
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
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 Amsterdam. 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. E-mail: manuel.bracho@decd.uhu.es
Cinta Borrero.
Virginia Cortijo. E-mail: virginia.cortijo@decd.uhu.es
Mariano Sánchez. E-mail: msanchez@us.es