Ms.Loan Nguyen,a 2nd year doctral student in Koda lab. of Knowledge Management Area, received Best Student Paper Award in HICSS50.

The HICSS - The Hawaii International Conference on System Sciences - has been known worldwide as one of the longest standing scientific communities in the information systems and technology fields. The 50th conference was held at Hilton Waikoloa Village, Hawaii on January 4-7, 2017. Out of 638 academic papers, there were 5 papers chosen for the Best Student Papers offered by ISSP-IBM.

Reference:
http://www.issip.org/issip-ibm-student-paper-awards-hicss-2017/
http://hicss.hawaii.edu/program/issip-ibm-student-paper-awards/

■Date Awarded　
　January 7,2017

■Title
　Toward a Model of Wisdom Determinants in the Auditing Profession

■Abstract
　Auditing is a complex process posing great challenges because auditors often deal with complicated circumstances that they may have not experienced before or for which their knowledge may be irrelevant or inadequate. In auditing, although wisdom is crucial, it has yet to be defined explicitly. This study discusses the concept of wisdom and proposes a theoretical framework to describe three major virtues of wisdom in the auditing profession. The findings from a literature review together with an empirical analysis of a case study reveal that wise decision-making in auditing is an integration of three-E virtues: epistemic (general, technical, and subspecialty knowledge), enabling (exercise of professional judgment), and ethical (moral and professional skepticism). In order to perform a high quality audit, the paper proposes the 3-E framework that explains how auditors should apply their knowledge, judgmental abilities, and ethical principles to make a wise audit decision.

■Comment
　I am very honored and grateful to have been selected as a recipient of the HICSS50 - IBM-ISSIP Best Paper Award. I presented an academic paper and attended HICSS Doctoral Fellow at the conference. First of all, I would like to take this chance to express my deepest and sincere gratitude to my dear supervisor, Professor Youji Kohda for his immeasurable amount of support, motivation, and guidance. I am also grateful to Professor Katsuhiro Umemoto, Associate Professor Miwa Nishinaka, Associate Professor Kunio Shirahada, Assistant Professor Hisashi Masuda, Assistant Professor Duy Nguyen, Dr. Nguyen Thu Huong, and all lab mates for their helpful discussion, encouragement and invaluable comments. Then, I would like I also would like to give my special thanks the organizers of the HICSS and IBM-ISSIP for the award, especially for the Conference Co-chair, Professor Tung Bui and IBM Director, Jim Spohrer. Moreover, I would like to express my gratitude to JAIST and JAIST research grant, which have given me the opportunity to receive 5D scholarship and supported me to attend the conference. It would be impossible for me to conduct my research without the support of the JAIST's scholarship. I am sure that these supports will help me in my future endeavors. Last but not the least, I am very grateful to my family and parents for their dedicated and continuous support.

January 27,2017