The Alamo American Accounting Association 2002 Annual Meeting
August 14 - 17 Reinvigorating Accounting Scholarship in San Antonio

Preliminary Program

TUESDAY, AUGUST 13
7:30 am – 8:30 am Tuesday CPE Workshop Registration
8:30 am – 5:00 pm Continuing Professional Education Programs
4:00 pm – 8:00 pm Registration

WEDNESDAY, AUGUST 14
7:00 am – 7:00 pm Registration
8:00 am – 5:00 pm Continuing Professional Education Programs
5:30 pm – 7:00 pm Early Bird Reception

THURSDAY, AUGUST 15

6:45 am – 8:15 am Section Business Meetings and Breakfasts
7:00 am – 5:00 pm Registration
8:15 am – 9:45 am

Opening Plenary Session

Speaker: Jerry A. Feltham,
University of British Columbia

Outstanding Accounting Educator Award

9:45 am – 10:15 am Coffee Break
10:15 am – 11:45 am

Concurrent Sessions

  1. Managerial Accounting
    (Accounting, Behavior and Organizations)
  2. Decision Making
    (At-large)
  3. Tax Practitioner Research
    (American Taxation Association)
  4. Gender Issues in the Workplace
    (Gender Issues in Accounting)
  5. Governmental and Nonprofit Market Research
    (Government and Nonprofit)
  6. Valuation of Supplemental Disclosures
    (Financial Accounting and Reporting)
  7. FASB and SEC Update
    (Financial Accounting and Reporting)
  8. International Accounting Journal Editors
    (International Accounting)
  9. Non-Financial Performance Measurement
    (Management Accounting)
12:00 noon – 1:45 pm Section Luncheons and Business Meetings
2:00 pm – 3:30 pm

Concurrent Sessions

  1. Issues Facing Accounting Program Leaders
    (Accounting Programs Leadership Group)
  2. Analysts' Reports
    (At-large)
  3. Auditor Size and Audit Quality
    (Auditing)
  4. Enron: Causes and Consequences
    (Financial Accounting and Reporting)
  5. Valuation of Cash Flow and Earnings
    (Financial Accounting and Reporting)
  6. ERP Systems and Firm Performance
    (Information Systems)
  7. Developments in International Accounting Standards
    (International Accounting)
  8. Performance Mesurement - Subjectivity and Simultaneity
    (Management Accounting)
  9. 150-Hour Effects on Students
    (Teaching & Curriculum)
3:30 pm – 4:00 pm Coffee Break
4:00 pm – 5:30 pm

Concurrent Sessions

  1. Job Performance
    (Accounting, Behavior and Organizations)
  2. Regulation and Efficiency
    (At-large)
  3. Experimental Tax compliance Research
    (American Taxation Association)
  4. Perceived Audit Quality
    (Auditing)
  5. Audit Judgment
    (Auditing)
  6. Residual Income Valuation Models
    (Financial Accounting and Reporting)
  7. International Accounting Issues
    (Financial Accounting and Reporting)
  8. International Aspects of Consolidation Issues
    (International Accounting)
  9. Regulating the Accounting Profession: Ethics and Independence Issues
    (Public Interest)
  10. Balancing Teaching, Research, and Services: Perspectives of Senior Faculty
    (Teaching & Curriculum)
5:45 pm – 6:45 pm

Section Business Meetings

Make-Your-Own Sessions

  1. Financial Statement Analysis: A Valuation Approach
  2. Preliminary Lessons from Enron
  3. Introducing AICPA Core Competency Software
7:00 pm – 9:00 pm Welcome Reception

FRIDAY, AUGUST 16

6:45 am – 8:15 am Section Business Meetings and Breakfasts
8:00 am – 5:00 pm Registration
8:30 am – 9:45 am

Plenary Session

Keynote Address: Jack E. Triplett
Brookings Institution

9:45 am – 10:15 am Coffee Break
10:15 am – 11:45 am

Concurrent Sessions

  1. New Faculty Orientation
    (Two-Year College)
  2. Inside Information and Corporate Disclosure - I
    (At-large)
  3. Audit Pricing
    (Auditing)
  4. Contemporary Evidence on the earnings-returns Relation
    (Financial Accounting and Reporting)
  5. Financial Accounting Issues in New Economy Firms
    (Financial Accounting and Reporting)
  6. Challenges as XBRL moves into the mainstream
    (Information Systems)
  7. Investor Expectations: International Evidence
    (International Accounting)
  8. Performance Measurement - Agency Models
    (Management Accounting)
  9. Regulation/Efficiency
    (Mixed Sessions)
  10. New Faculty & Nontraditional Effects
    (Teaching & Curriculum)
  11. Follow-up to Keynote Address
    (At- Large)
12:00 noon – 1:45 pm

Luncheon

Speaker: Katherine Schipper,
Financial Accounting Standards Board (FASB)

Competitive Manuscript Award

Notable Contributions to Accounting Literature Award

2:00 pm – 3:30 pm

Concurrent Sessions

  1. Educational Applications of AIET
    (Artificial Intelligence / Emerging Technologies)
  2. Inside Information and Corporate Disclosure - II
    (At-large)
  3. Auditor Regulation - Analytical (Auditing)
  4. Valuation of Financially Distressed Firms
    (Financial Accounting and Reporting)
  5. Accounting Standards and Equity Valuation: International Evidence
    (International Accounting)
  6. Design of Management Control Systems
    (Management Accounting)
  7. Analysts
    (Mixed)
  8. Self-Regulation of the Accounting Profession: In the Public Interest?
    (Public Interest)
  9. Student Characteristics and Curriculum Implications
    (Teaching & Curriculum)
  10. Technology in the Classroom
    (Two-Year College)
3:30 pm – 4:00 pm Coffee Break
4:00 pm – 5:30 pm

Concurrent Sessions

  1. Learning, Feedback, and Performance
    (Accounting, Behavior and Organizations)
  2. Earnings Management
    (At-large)
  3. Taxes and Transaction Structure
    (American Taxation Association)
  4. Audit Peformance
    (Auditing)
  5. Accounting for Business Combinations
    (Financial Accounting and Reporting)
  6. Valuation of Intangible Assets
    (Financial Accounting and Reporting)
  7. International Dimensions of Equity Valuation Issues
    (International Accounting)
  8. Management Accounting, Strategy, and Performance Evaluation
    (Management Accounting)
  9. Case Applications & Peer Observation
    (Teaching & Curriculum)
5:45 pm – 6:45 pm AAA Business Meeting
7:00 pm – 9:00 pm Reception

SATURDAY, AUGUST 17

8:00 am – 3:00 pm Registration
8:30 am – 9:45 am

Plenary Session

Speakers: Curriculum Challenge Contest Winners

  • Anil Arya, John Fellingham, and Douglas A. Schroeder, all of The Ohio State University
  • Gary Entwistle, University of Saskatchewan
  • William R. Kinney, University of Texas at Austin

Wildman Medal Award

9:45 am – 10:15 am Coffee Break
10:15 am – 11:45 am

Forum Papers

Concurrent Sessions

  1. Management Disclosure and Financial Reporting
    (Accounting, Behavior and Organizations)
  2. Research Issues in AIET
    (Artificial Intelligence / Emerging Technologies)
  3. Curriculum Challenge Contest
    (At-large)
  4. Taxes and Asset Prices
    (American Taxation Association)
  5. Nonaudit Services and Empirical Auditing Research
    (Auditing)
  6. The Publication Process
    (Faculty Diversity and Initiatives)
  7. Accounting Disclosures, Analyst Forecasts, and Security Returns
    (Financial Accounting and Reporting)
  8. Aggressive Financial Reporting
    (Financial Accounting and Reporting)
  9. Fundamental Analysis
    (Financial Accounting and Reporting)
  10. Gender Issues in Accounting Media and Publications
    (Gender Issues in Accounting)
  11. Government Acounting and Reporting
    (Government and Nonprofit)
  12. Evidence from Japan's Equity Markets
    (International Accounting)
  13. CEO Compensation Design
    (Management)
  14. Moral Issues
    (Mixed)
  15. Accounting and Information Technology
    (Mixed)
  16. Public Interest Aspects of Accounting Information in Capital Markets
    (Public Interest)
  17. Using On-Line Environments to Supplement On-Campus Courses
    (Teaching & Curriculum)
12:00 noon – 1:45 pm

Luncheon

Speaker: G. Peter Wilson, President-Elect, American Accounting Association

Innovation in Accounting Education Award

2:00 pm – 3:30 pm

Forum Papers

Concurrent Sessions

  1. Balanced Scorecard
    (Two-Year College)
  2. Audit Procedures and Auditor Reactions to Risk
    (Accounting, Behavior and Organizations)
  3. CPA exam
    (At-large)
  4. Assessing Journal Quality
    (Accounting Programs Leadership Group)
  5. Curriculum Change & Implementation
    (Teaching & Curriculum)
  6. Nonaudit Services and Auditor Independence
    (Auditing)
  7. Globalization Issues and Practices Affecting Diverse Populations
    (Faculty Diversity and Initiatives)
  8. Disclosure and the Cost of Capital
    (Financial Accounting and Reporting)
  9. Pro-Forma Earnings
    (Financial Accounting and Reporting)
  10. Accounting Information and Debt Contracts
    (Financial Accounting and Reporting)
  11. Contemporary Financial Reporting Issues
    (Financial Accounting and Reporting)
  12. Strategic Investment in Information Technology
    (Information Systems)
  13. Evidence from Cross-Listed Companies
    (International Accounting)
  14. Supplier Selection, Benchmarking, and Transfer Pricing
    (Management Accounting)
  15. Disclosures
    (Mixed)
  16. Social and Environmental Aspects of Accounting Information
    (Public Interest)
  17. Team & Cooperative Learning
    (Teaching & Curriculum)
3:30 pm – 4:00 pm Coffee Break
4:00 pm – 5:30 pm

Concurrent Sessions

  1. Auditor Interpersonal Issues
    (Accounting, Behavior and Organizations)
  2. Technologies and Industry in AIET
    (Artificial Intelligence / Emerging Technologies)
  3. ATA/Andersen Tax Innovation Awards
    (American Taxation Association)
  4. Auditor Legal Liability - Analytical
    (Auditing)
  5. Auditor Choice and Quality
    (Auditing)
  6. Informed Traders and Accounting Information
    (Financial Accounting and Reporting)
  7. Accounting Information and Capital Market Anomalies
    (Financial Accounting and Reporting)
  8. Determinants of Financial Forecasts, Recommendations, and Turnover
    (Financial Accounting and Reporting)
  9. International Dimensions of Audit
    (International Accounting)
  10. The Role of Management Accountants: Implications for Business School Education
    (Management Accounting)
  11. Compensation/Evaluation
    (Mixed)
  12. Regulating the Accounting Profession: A Historical View
    (Public Interest)
  13. Case-Based Learning Applications
    (Teaching & Curriculum)
  14. Technology and Accounting Education
    (Teaching & Curriculum)
5:45 pm – 6:45 pm Make-Your-Own Sessions
  1. Open Forum on Enron
  2. Mark-to-Market Adjustment of Firm Equity in the Financial Statements: Would It Be Desirable and/or Feasible?
  3. Career Development and Progression for Women in Accounting
7:00 pm – 8:00 pm Closing Reception

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