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In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum.

Challenges and experience when developing data analytics curriculum at DePaul University are discussed. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum.

This paper expresses the author’s viewpoints regarding the impact of emerging technologies on accounting curriculum and the accounting profession.

The purpose of this paper is to examine the impacts of companies’ voluntary adoption of the General Data Protection Regulation (GDPR) as well as the readability of privacy statements on US customers’ intention to disclose information and their trust in a company.

Building on the construal level theory and psychological distance, the authors conduct a 2 × 2 + 2 between-participants experiment with 255 participants.

The findings show that a company’s voluntary adoption of the GDPR has positive effects on customers’ intention to disclose information to and their trust in that company. In addition, the effects of GDPR adoption are stronger when the adopting company’s privacy statements possess a higher level of readability.

The authors believe this study poses policy implications for the outcomes of GDPR adoption and the recent debate on both a stricter data breach and privacy regulation.

This study conducts an empirical examination of auditors’ interpretation of selected key uncertainty expressions, namely virtually certain, probable and unlikely, included in accounting standards.

This paper adopts a survey research method to examine the impact of gender difference on the interpretation of uncertainty expressions. Professional auditors in China were selected to examine whether gender difference influences the interpretation of uncertainty expressions.

The results show that female auditors are likely to interpret positive or negative uncertainty expressions more conservatively than male auditors. The extent of conservatism is higher when female auditors are interpreting in-context expressions. The results remain similar after controlling for additional variables, such as education and work experience, which possibly affect the interpretation of probability expressions.

The results of this study suggest that gender difference can affect the numerical thresholds that auditors’ assign to uncertainty expressions. This may lead to different application of professional judgments between male and female auditors. It also provides important implications to regulators and practitioners on the quality of financial reporting and auditing across organizations within and across countries.

The purpose of this paper is to investigate the relation between voluntary accounting changes (VACs) and post-earnings announcement drift. In addition, the authors examine how accounting choice heterogeneity moderates such association.

The authors collect VAC firms in the US in the period from 1994 to 2008 and identify the heterogeneity of accounting choices between VAC and non-VAC firms. To test the hypotheses, the authors consider a 10-Q filing window and a post-filing drift window. The 10-Q filing window begins from one trading day before and ends on one trading day after the quarterly report filing date. The post-filing drift window begins from two trading days after the filing date and ends on 60 trading days with respect to the earnings announcement date.

The results demonstrate that, overall, VAC does not affect the three-day market reactions to 10-Q filings. However, after taking into account the accounting choice heterogeneity, the authors observe that VAC is positively related to the market reactions to surprises and negatively associated with the post-filing period drift.

The paper contributes to the literature by showing that VACs affect the market’s responses to 10-Q filings only when such change results in different accounting practices compared to the VAC firm’s major competitors. Furthermore, given the change with heterogeneity requires more time to process, VACs are related to post-filing announcement drift.

This study aims to examine the relation between voluntary accounting changes (VACs) and analyst following.

A sample of firms was collected with VACs in the period from 1994 to 2008 and their major competitors, as well as industry benchmarking firms without accounting changes. The authors then investigated how VACs affect analysts’ following decisions given accounting choice heterogeneity.

The findings demonstrate that VAC is negatively associated with analysts’ following decisions. Such association becomes stronger after taking into account accounting choice heterogeneity before and after VACs.

This study contributes to the literature in the economic consequences of VACs and suggests that analysts presumably are able to comprehend the differences in accounting choices. However, the additional level of effort and the concern of manipulation may affect analysts’ behavior. This study documents whether VAC results in different accounting choices from the firm’s major competitors or industry benchmarking firms.

The main aim of this study is to perform a case study to understand the information systems (IS) integration strategy of two high-tech companies after merger and acquisition.

The authors perform a case study on the mergers and acquisitions (M&A) of two high-tech companies to illustrate the IS integration activities in the M&A processes.

This study summarizes 26 fields from the IS integration process in the post-M&A period. These 26 fields highlight the challenges when standardizing the integrated system and the impacts on work routines as well as cultural resistance.

This study shows that the success of IS integration in the M&A context is determined by identifying critical functions and leveraging the pre-M&A know-hows of both companies. Furthermore, standardization may not be the first priority during the integration process. It is also beneficial to keep the uniqueness of the systems of both companies which reduces the concerns of potential resistance of the IT personnel. This study also has managerial implications. The findings suggest that identifying and prioritizing relevant fields in the context of a cross-business IS integration would improve the resource allocation decision and the effectiveness of post-integration evaluation.

The purpose of this paper is to investigate the Wiki and its influence on the anxiety produced during cross-cultural web-based collaborative learning sessions.

In total, 49 high school students participated in transnational collaborative learning and engaged in a one-month Google Wiki activity. A transnational collaborative learning anxiety inventory was used to measure the anxiety of the participants, which included the dimensions of social anxiety, foreign language anxiety, and computer anxiety. In addition, platform usage records were compiled using Google Wiki user records and participation process checklists. Relative data derived from these two items were compared with the questionnaire data.

The results indicated that participants who had experience with Wiki transnational collaborative learning exhibited significantly reduced SA and FLA. Participation process and user records revealed that embedding videos; responding to content created by others; proofreading and editing the content of others; updating layouts; underlining text, changing the font, and color coding; and increasing the number of edits reduced FLA. The number of times edits and responses were produced was correlated with decreases in SA.

The causes and effects of transnational collaborative learning have concurrently received attention. However, studies on Wiks and their impact on the anxiety produced during cross-cultural Web-based collaborative learning are limited. Therefore, Google Wiki was used in this study as the medium through which the effects of Wiki participation on anxiety resulting from transnational collaborative learning were explored.