Research Forum
Papers
Wednesday, August
6, 2003 — 2:00 pm–3:30 pm
Accounting, Behavior and
Organizations
Table 01: Measurement, Management and Reporting
on Intangibles: State of the Art. Leandro Canibano, Autonomous
University of Madrid (Spain); Paloma Sanchez, Autonomous University of Madrid
(Spain);
Table 02:
Utilization of Unique Measures in
the Balanced Scorecard: Effects of Awareness and Experience. Michael L.
Roberts, The University of Alabama; Thomas L. Albright, The University of
Alabama; Aleecia R. Hibbets, The University of Alabama;
Table 03:
Organizational Performance: The
Influence of Quality of IS Information, Environmental Integration, Product
Innovation, and Product Quality. Alan S. Dunk, University of
Canberra;
Table 04: Effects
of Top Management Replacement on Firms' Behavior in
Transition Russian Economy. Victoria Krivogorsky,
Morgan State University; John W. Eichenseher, University
of Wisconsin–Madison;
Table
04a: Choice
Avoidance in Managerial Accounting Decisions
Kimberly M. Sawers, University of California, Riverside;
American Taxation
Association
Table 05:
Evaluating Statistical Methodologies
in a Taxpayer Elasticity Context. Tracy J. Noga, Suffolk University;
Robert C. Ricketts, Texas Tech University;
Table 06: International
Capital Gains Tax Regimes: An Australian Perspective. Kim Wyatt, Monash
University; Jon Phillips, Monash University; Paul De Lange, Monash
University;
Table 07:
Tax-Related Determinants of Firms'
Strategic Choices of Defined-Benefit Pension and Retiree Health Benefits.
Sharad C. Asthana, Temple University; Roland Lipka, Temple University; David
Ryan, Temple University;
Auditing
Table 08: Voluntary Demand
for Auditing by Australian Farm Businesses. Peter John Carey, Monash
University; George Andrew Tanewski, Monash University;
Table 09:
Auditor Size, Non-Audit Services,
and Loan Loss Provisions by Commercial Banks. Ken Y. Chen, National
Cheng Kung University; Randal J. Elder, Syracuse University; Jian Zhou, SUNY at
Binghamton;
Table 10: Assessing the
Impact of More Frequent External Financial Statement Reporting and Independent
Auditor Assurrance. Arnie Wright, Boston College; James Hunton, Bentley
College; Sally Wright, University of Massachusetts Boston;
Table 11:
Expert Valuation Reports in
Australian Takeovers: Quality, Fees and Auditor Independence. Martin
Bugeja, University of Sydney;
Table 12:
Is There Cartel Pricing in the
Australian Audit Market? Andrew Ferguson, University of New South
Wales;
Table 13:
The Fraudulent Financial Reporting
Characteristics of the Computer Industry Viewed Through a Strategic-Systems
Lens. Chia-hui Chen, Nova Southeastern University; John T. Sennetti,
Nova Southeastern University;
Financial Accounting and
Reporting
Table 14:
The Relation between Disaggregated
Restructuring Charges and Stock Returns: The Effects of Financial
Distress. Darlene Anderson, Florida State University; Carol C Dee,
Florida State University;
Table 15:
The Moderating Role of Regulatory
Quality in Investors' Perceptions of Future Environmental Costs.
Charlene Henderson, The University of Texas at Austin; K. E. Hughes II,
Louisiana State University;
Table 16:
Accounting for Stock Dividends and
Splits: A Reexamination of the Retained Earnings Hypothesis. Dean
Crawford, SUNY at Oswego; Diana R Franz, University of Toledo; Gerald J Lobo,
Syracuse University;
Table 17: Corporate
Investment Incentives and Accounting-Based Debt Covenants. Alan Victor
Scott Douglas, University of Waterloo;
Table 18:
An Analysis of the Proprietary
Costs of Segment Reporting. Cristi A. Gleason, The University of
Arizona;
Table 19:
Stock Option Compensation and the
Likelihood of Meeting Analysts' Quarterly Earnings Targets. Mark P.
Bauman, University of Wisconsin–Milwaukee; Ken W. Shaw, University of
Missouri–Columbia;
Gender Issues in
Accounting
Table 20:
The Effects of Gender, Imagery, and
Powerpoint Presentation on Student Attitudes. Hossein Nouri, College of
New Jersey; B. Douglas Clinton, Northern Illinois University;
Government and
Nonprofit
Table 21:
Derivative Financial Instruments and
US Nonprofit Health Care Providers. Louis J. Stewart, New York
University; Vincent Owhoso, Bentley College;
Table 22:
American Outsourced Accounting
Society: Consolidated Financial Statements in a Not-for-Profit
Environment. Douglas A. Boedeker, Tate & Tryon CPAs and
Consultants; Susan B. Hughes, Butler University;
Information Systems
Table 23:
The Strategic Fit of IT for
Enhancing Business Performance: Evidence from the Korean Banking
Industry. Chang-Soo Kim, Chung-Ang University; Lewis F. Davidson,
Florida International University;
Table 24:
Using Markup Languages to Solve the
Information Overload Problem for GAAP. Thomas James Tribunella,
Rochester Institute of Technology;
International
Accounting
Table 25:
Differential Price and Volume
Reactions to Contemporaneous Dividend and Earnings Announcements. Li
Jiang, Hong Kong Polytechnic University; Jeong-Bon Kim, Hong Kong Polytechnic
University;
Table 26:
The Effects of Voluntary Disclosure,
Managerial Ownership, and Proprietary Cost on the Return-Earnings Relationship:
Singapore Evidence. Luo Shuqing, Nanyang Technological University;
Mahmud Hossain, Nanyang Technological University; Stephen M Courtney, Nanyang
Technological University;
Table 27:
Post-earnings-announcement Stock
Returns in Chinese Stock Market: Drift or Reversal? Jeong-Bon Kim, Hong
Kong Polytechnic University; Aini QIU, Hong Kong Polytechnic University;
Table 28:
The Effects of Large Special Charges
on Market Liquidity. Kazuhisa Otogawa, Kobe University;
Table 29:
Market Segmentation and the Value
Relevance of Accounting Information: Evidence from the Chinese Stock
Market. Heibatollah Sami, Temple University; Haiyan Zhou, Temple
University;
Table 30:
Market Liquidity around Quarterly
Earnings Announcements: Evidence from Japan. Kazuhisa Otogawa, Kobe
University;
Table 31:
The Effect of Accounting Regime
Characteristics on the Prediction of Future Cash Flows: An International
Comparison. Joan Hollister, Marist College; Victoria Shoaf, St. John's
University in New York; Gregory Tully, Marist College;
Management Accounting
Table 32:
The Association between the
Perceived Strategic Linkage of Performance Measures and Managerial Role
Stress. Laurie Burney McWhorter, University of North Carolina at
Charlotte;
Table 33:
Antecedents and Consequences of
Quality Improvement. Adam S. Maiga, University of
Wisconsin–Milwaukee; Fred A Jacobs, Georgia State University;
Table 34:
The Context-Specific Benefit of Use
of Activity-Based Costing with Supply Chain Management and Technology
Integration. Douglass Cagwin, Lander University; Dennis Ortiz, The
University of Texas at Brownsville;
Table 35:
A Field Study of Increasing Capacity
Utilization During Economic Recessions. Mohamed Bayou, University of
Michigan–Dearborn; Alan Reinstein, Wayne State University;
Public Interest
Table 36:
Annual Report Disclosures on Animal
Testing. Arline Savage, Oakland University;
Table 37: Corporate
Governance and Disclosure Reforms in the Post-Enron World: An Institutional
Theory Perspective. Brendan T. O'Connell, Deakin University; Laurie Webb,
Jr. , Monash University; Henry R. Schwarzbach, University of Rhode
Island;
Table 38: Corporate
Environmental Reports and Sustainability: Evidence on a Modest Resurgence of
Social Accounting. Martin Freedman, Towson University; A. J. Stagliano,
Saint Joseph’s University;
Teaching and
Curriculum
Table 39:
Behavioral Determinants of
Students’ Intention in Participating in Teaching Evaluations.
Tracy J. Noga, Suffolk University; Joann Segovia, Minnesota State University at
Moorhead;
Table 40:
Sun Airlines, Inc.: Financial
Reporting of Point and Loyalty Programs. Mahendra R. Gujarathi, Bentley
College; Ralph J. McQuade, Bentley College;
Table 41:
An Examination of Cost-Cutting
Methods in an Hispanic Serving Institution's Accounting Program. Martha
A. Fasci, The University of Texas at San Antonio; Sandra Welch, The University
of Texas at San Antonio; Ted D. Skekel, The University of Texas at San Antonio;
Elaine D. Fasci, The University of Texas at San Antonio;
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