International Journal of Accounting Information Systems 6 (2005) 157 158

Introduction

Fifth International Research Symposium on Accounting Information Systems

On 16 December 2004, the Fifth International Research Symposium on Accounting Information Systems (IRSAIS) was held in Washington DC, USA, immediately following the International Conference on Information Systems (ICIS). The three primary articles in this special issue of IJAIS are revised versions of three of the papers presented at IRSAIS. In bThe Effects of Alternative Supplemental Display Formats on Balanced Scorecard Judgments,Q Dilla and Steinbart report the results of three alternative display formats on judgment quality. Situated in a cognitive fit theory perspective, their experiment examines the effects on judgment consistency and consensus of adding supplemental displays in the form of tables or graphs. ODonnell, in his paper, bEnterprise Risk Management: A Systems-Thinking Framework for the Event Identification Phase,Q develops a framework for addressing a portion of COSOs requirements to develop an enterprise risk management program. Based on systems-thinking theories espoused by philosophers such as Singer and Churchman, ODonnells framework provides a mechanism for identifying events that pose potential threats to business process performance. In their paper, bModeling RBRT Adoption and Its Effects on Cost of Capital,Q Li and Pinsker mathematically model the timing of elective adoption decisions concerning realtime business reporting technology. Motivated by recent legislation such as Sarbanes Oxley and the desire for lower capital costs associated with increased financial reporting transparency, their model balances the expected benefits of lower capital costs with expected transformation costs such as litigation, technical adjustments, operational disruptions, and resistance from vested interest groups. Numerous people have made substantial contributions to the quality of this issue of the International Journal of Accounting Information Systems. First, many authors submitted some of their best research to the symposium. Authors of the papers included in this issue expended considerable effort incorporating comments from three rounds of reviews as well as comments made by discussants and attendees at the symposium. Second, a large number of reviewers invested large amounts of time providing constructive criticism to all the authors who submitted papers for consideration at the symposium. Third, a distinguished group of discussants shared their insights with the presenters at IRSAIS
1467-0895/$ - see front matter D 2005 Elsevier Inc. All rights reserved. doi:10.1016/j.accinf.2005.08.001

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Introduction

2004. Fourth, participants at IRSAIS provided useful feedback, both formally and informally, to the authors of the papers. As co-chairs of IRSAIS 2004, we owe debts of gratitude to numerous people. First, we would to thank Steve Sutton for his senior editorship of IJAIS, for instigating the symposiums, and for establishing the accounting information systems special interest group (SIG-ASYS). As Australians, we are especially grateful that the symposiums to date have been conducted immediately before or immediately after ICIS. This timing and colocation has made it possible for us to participate much more fully in the AIS community. Second, we would like to express our gratitude to those who have served as chairs and cochairs of the previous four symposiums. Their efforts have established IRSAIS as one of the premier conferences in Accounting Information Systems. Third, we appreciate the attendance and contributions of the symposium participants. The collegiality and scholarship of the IRSAIS 2004 participants has contributed to the growth of the AIS community of scholars. Fourth, we gratefully acknowledge the outstanding venue provided by the AICPA. Special thanks go to Ela Work at the AICPA for coordinating the arrangements in Washington. Not only were the venue and the meals outstanding, but their favorable pricing allowed our budget to remain in the black. Thank you to Roger Debreceny for suggesting this venue. Fifth, thanks to Grant Castner for maintaining the website. Sixth, we gratefully acknowledge the Faculty of Business, Economics, and Law, University of Queensland, and Executive Dean Ian Zimmer for their generous sponsorship. Our best wishes to Vicky Arnold for IRSAIS 2005 in Las Vegas. Guest Editors Paul L. Bowen* Fiona H. Rohde UQ Business School, University of Queensland, Brisbane, Queensland 4072, Australia E-mail addresses: p.bowen@business.uq.edu.au (P.L. Bowen), f.rohde@business.uq.edu.au (F.H. Rohde). *Corresponding author. Tel.: +61 7 3365 6283; fax: +61 7 3365 6788.