Research Forum
Papers
Wednesday, August
6, 2003 — 10:15 am–11:45 am
Accounting, Behavior and
Organizations
Table 01:
A History of the Acounting, Behavior
and Organizations (ABO) Section of AAA. Dale L. Flesher, University of
Mississippi; Tonya K. Flesher, University of Mississippi;
Table 02:
Allocating Resources to Workplace
Health Promotion Programs: The Role of Controllers, Senior Management and Human
Resources Management. Angela M Downey, University of Lethbridge; David
J. Sharp, University of Western Ontario;
Table 03:
The Effect of a Computerized Decision
Aid on the Development of Knowledge. Richard G. Brody, University of
New Haven; John M. Coulter, Western New England College; Tamara K. Kowalczyk,
Western Washington University;
Table 04:
Does Investment Expertise
Exist? Kinsun Tam, SUNY at Albany; James Bierstaker, University of
Massachusetts Boston; Inshik Seol, Clark University;
Table 05:
Statistical Choices and Apparent Work
Outcomes in Auditing. Picheng Phil Lee, Pace University; Gary Kleinman,
Fairleigh Dickinson University, Teaneck;
Table
06: Effect
of Machistic Tendencies on Budgeting: A Cross-cultural
Study. Frank Collins, Schreiner University;
Oscar Holzmann, University of Miami; Roberto Mendoza,
Instituto Centroamericano de Administración
de Empresas;
Table
06a: Accountants' commitment to their
profession: considering multiple dimensions of professional
commitment and opportunities for future research.
Matthew R. Hall, Monash University; David A.
Smith, Monash University; Kim M. Langfield-Smith,
Monash University;
American
Taxation Association
Table 07:
Tax Decision Making under the New
Burden of Proof Rules. Anne M Magro, University of Oklahoma; Beth
Stetson, University of Oklahoma;
Table 08:
The Impact of Personal Income Taxes
on Returns and Rankings of Canadian Equity Mutual Funds. Amin Mawani,
York University; Moshe Milevsky, York University; Kam Panyagometh, York
University;
Table 09:
Estimates of the Magnitude of
Financial and Tax Reporting Conflicts. George A. Plesko, Massachusetts
Institute of Technology;
Auditing
Table 10: The Role of the
Auditor in Managing Public Disclosures: Potentially Misleading Information in
Documents Containing Audited Financial Statements. Cindy Eakin, University
of the Pacific; Tim Louwers, Louisiana State University; Stephen Wheeler,
University of the Pacific;
Table 11:
Analytical Procedures: A Data
Envelopment Analysis Approach. Ehsan H. Feroz, University of Minnesota,
Duluth; Sungsoo Kim, Rutgers, The State University of New Jersey; Raymond L.
Raab, University of Minnesota, Duluth;
Table 12:
Stakeholders and Auditor's Industry
Specialization. Ilias G. Basioudis, Aston University ;
Table 13:
Internal Control Evaluation and
Interference Effects. Janet Morrill, University of Manitoba; Cameron
Morrill, University of Manitoba; Lori Kopp, University of Lethbridge;
Table 14: The Auditor to
Client Revolving Door and Earnings Management. Marshall A Geiger,
University of Richmond; Brendan T. O'Connell, Deakin University; David S.
North, University of Richmond;
Faculty Diversity and
Initiatives
Table 15:
The Quality of Financial Reporting
on the Johannesburg Stock Exchange. Danielle Milton, University of
Missouri–Columbia; Jenice J. Prather-Kinsey, University of
Missouri–Columbia;
Table 16:
The Relationship Between the Number
of CPA Exam Candidates and the State Requirements for CPA Certification in the
Presence of the 150-hour Requirement? Cheryl L. L. Allen, Morehouse
College;
Financial Accounting and
Reporting
Table 17:
Differential Response Of Small
Versus Large Traders To 10-K Filings On The Internet Via EDGAR. Sharad
C. Asthana, Temple University; Steven Balsam, Temple University; Srinivasan
Sankaraguruswamy, Georgetown University;
Table 18:
The Perceived Value of Voluntary
Disclosure Items and Firms' Disclosure Practice. Simon S.M. Ho, The
Chinese University of Hong Kong; Kar Shun Wong, The Chinese University of Hong
Kong;
Table 19: Debt
Reclassification: Earnings Persistence and Economic Consequences. Jeffrey
D. Gramlich, University of Hawaii at Manoa; William Mayew, The University of
Texas at Austin; Mary Lea McAnally, Texas A&M University;
Table 20:
Accounting Fundamentals and
Executive Compensation. Scott B Jackson, University of South Carolina;
Austin Reitenga, The University of Texas at San Antonio;
Table 21:
The Usefulness of Accrual Earnings,
Cash Flows, and Working Capital in the Construction of Accounting-Based
Investment Strategies. Jeong Bon Kim, Hong Kong Polytechnic University;
Roland Lipka, Temple University; Heibatollah Sami, Temple University;
Table 22:
Accounting for Inflation and Equity
Valuation. John Hughes, University of California, Los Angeles; Jing
Liu, University of California, Los Angeles; Mingshan Zhang, University of
California, Los Angeles;
Table 23:
Using The Edward-Bell-Ohlson Model
to Value Small and Entrepreneurial Type Businesses. Michael F. Spivey,
Clemson University; Jeffrey J. McMillan, Clemson University;
Table 24:
The Relation Between Earnings
Changes and Discretionary Disclosure in Periods of Bad Economic
Performance. John J. Shon, University of Chicago;
Table 25:
Evaluating the Value Relevance of
Financial Information and Non-Financial Performance Information: An Interactive
Perspective. Bixia Xu, Wilfrid Laurier University; Michel Magnan,
Concordia University; Paul Andre, HEC-Montreal;
Government and
Nonprofit
Table 26: Municipal
Financial Reporting on the World Wide Web: A Survey of Financial Data Displayed
on the Official Websites of the 100 Largest U.S. Municipalities. James E.
Groff, The University of Texas at San Antonio; Marshall K. Pitman, The
University of Texas at San Antonio;
Table 27:
Boardroom Operational and Financial
Control: An Insider View. Lee D. Parker, University of Adelaide, South
Australia;
Information Systems
Table 28:
The Relationship Between Competitive
Strategy and Information System Functionality—Empirical Evidence from
National Bank Web Sites. Delwyn D DeVries, University of
Tennessee;
Table 29:
Effectively Integrating Technology
in the Audit Course: An Application and Extension of the Technology Acceptance
Model. Ulric Gelinas, Bentley College; Elliott Levy, Bentley College;
Jay Thibodeau, Bentley College; Catherine Usoff, Bentley College;
Table 30:
Determinants of Systems Faculty within
Accounting Programs. Akhilesh Chandra, The University of Akron; Charles F
Malone, North Carolina A&T State University;
International
Accounting
Table 31:
The Impact of a Change in
Interpretive Slack on the Informativeness of Earnings. Alan M.
Teixeira, The University of Auckland;
Table 32: Comparing
Executive Stock Options and SARs: Stock-Based Compensation and Taxation in
Germany. Leonhard Knoll, University of Würzburg; Dwight M. Owsen,
Louisiana State University;
Table 33:
Principles Versus Rules-Based
Accounting Standards and The Concept of Substance Over Form: The Case of Enron
Corp. C. Richard Baker, University of Massachusetts Dartmouth; Rick
Hayes, California State University, Los Angeles;
Table 34:
Using the Study of International
Accounting as the Capstone Course for a Major in Professional
Accountancy. Sid R. Ewer, Southwest Missouri State University;
Table 35:
Impairment Tests for Goodwill
Instead of Amortisation: The Potential Impact on British Companies. C.
Richard Baker, University of Massachusetts Dartmouth; Robert T. Wearing,
University of Essex;
Table 36:
Japanese Corporate Groupings
(Keiretsu) and the Characteristics of Analysts' Forecasts. Edward B
Douthett, George Mason University; Kooyul Jung, Korea Advanced Institute of
Science and Technology; Wikil Kwak, University of Nebraska at Omaha;
Table 37: Agency Costs of
Corporate Political Affiliations, Management Ownership and Audit Prices.
Ferdinand Gul, City University of Hong Kong; Burch T. Kealey, University of
Nebraska at Omaha;
Table 38:
The Life and Death of the Canadian
Contingent Gains and Losses Accounting Standards Project. Brock
Dykeman, University College of the Cariboo; Gary Entwistle, University of
Saskatchewan;
Management Accounting
Table 39:
Strategic Transfer Pricing and
Organization Form. Hua Lee, Fu Jen Catholic University; Ho-Mou Wu,
National Taiwan University;
Table 40:
Does Option Repricing Retain
Executives and Improve Future Performance? Sandra Renfro Callaghan,
Texas Christian University; Chandra Subramaniam, Texas Christian University;
Stuart Youngblood, Texas Christian University;
Table 41:
Management Control Systems
Configuration in 50/50 International Equity Joint Ventures: a Case Study from
the Motor and Auto Parts Industry. Marcela Porporato, IESE Business
School;
Table 42:
Beyond the Balanced Scorecard:
Towards a Strategic Navigation Approach to Performance Management.
Chris Durden, University of Southern Queensland; Hector Perera, Massey
University;
Table 43:
The Effect of Disaggregated
Technological Complexity on Information Sharing, Voice, and Choice.
Hossein Nouri, The College of New Jersey; B Douglas Clinton, Northern Illinois
University;
Public Interest
Table 44:
The Impact of Disclosure Regulation
on the Information Environment: Evidence from Providers and Users.
Diane Janvrin, Iowa State University; James Kurtenbach, Iowa State
University;
Table 45:
Andersen Could Have Survived: A
Textual Analysis using Image Restoration Theory. J. Lynn Reynolds,
Pepperdine University; Denise P. Ferguson, Indiana University; Ken A. Smith,
Pepperdine University;
Table 46:
A Brief Description and Preliminary
Analysis of Recent Social and Environmental Accounting Resarch
Literature. Martin Reginald Mathews, Charles Sturt University;
Teaching and
Curriculum
Table 47:
Income Statements "By
Nature" and Analysis of Company Performance -An Application to U.S.
Airline Companies. C. Richard Baker, University of Massachusetts
Dartmouth; Hervé Stolowy, HEC Groupe, Paris; Yuan Ding, HEC Groupe,
Paris;
Table 48: The
Effects of Group Quizzes on Performance and Motivation
to Learn: Two Experiments in Cooperative Learning.
B. Douglas Clinton, Northern Illinois University;
James M Kohlmeyer, III, East Carolina University;
Table 49:
Approaches to learning: Academic
Performance and Progression of First-Year Accounting and Business Economics
Undergraduates. Angus Duff, University of Paisley;
Table 50:
Coverage of Criticism of
Activity-Based Costing in Management and Cost Accounting Textbooks.
Philip R. Beaulieu, University of Calgary; Anita Lakra, University of Calgary;
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