Monday, August 4, 2003 - 10:15 a.m.-11:45 a.m.
1.1 Panel Session on Professionalism and Ethics (Professionalism and Ethics Project)
Moderator: Stephen A. Zeff, Rice University
Panelists:
Jerry
D. Sullivan, executive director, Transition Oversight
Staff (formerly Public Oversight Board)
Robert J. Sack, University of Virginia (formerly
chief accountant of the SEC's Enforcement Division)
James C. Gaa, University of Alberta (former chair
of the AAA's Professionalism and Ethics Committee)
Arthur R. Wyatt, formerly of Arthur Andersen,
the FASB and chairman of the IASB
1.2 Moving Towards Global Accounting Standards (At-Large)
Moderator: Mary Barth, Stanford University
Panelists:
Pat McConnell, Bear Stearns and Company
Jim Leisenring, International Accounting Standards Board
Katherine Schipper, Financial Accounting Standards Board
To Be Announced, U.S. Securities and Exchange Commission (SEC)
1.3 Audit and Transparency Issues
(International Accounting)
Moderator: Robert
Larson, University of Dayton
Auditor Values for Professional
Judgment: A Cross-Cultural Comparison of the U.S. and Taiwan. Chee W. Chow, San Diego State University; Dawn W. Massey, Fairfield University;
Linda Thorne, York University; Anne Wu, National Chengchi University;
Discussant: Burch Kealey, University of Nebraska at Omaha
The Effect of Auditing: An Empirical
Examination of the Differences between Audited and Non-audited Financial
Reports in China. Charles J. P. Chen, City University of Hong Kong; Bin Srinidhi, City University
of Hong Kong; Xijia Su, City University of Hong Kong;
Discussant: Burch Kealey, University of Nebraska at Omaha
Transparency of Financial Reporting
Before and After the Asian Financial Crisis: An Empirical Study of Indonesian
Company Practices. Richard D Morris, The University of New South Wales; Beauty U Ho, The
University of New South Wales; Sidney J Gray, The University of New South
Wales;
Discussant: Burch Kealey, University of Nebraska at Omaha
1.4 Accounting Numbers, Risk and
Cost of Capital (Financial Accounting and Reporting)
Moderator:
Christine Botosan, University of Utah
Implied Equity Duration: A New Measure
of Equity Risk. Patricia M Dechow, University of Michigan; Richard G. Sloan, University of
Michigan; Mark T. Soliman, University of Michigan;
Discussant: Marlene Plumlee, University of Utah
An Evaluation of the Reliability of
Accounting Based Measures of Expected Returns: A Measurement Error
Perspective. Peter Easton, The Ohio State University; Steve Monahan, University of Chicago;
Discussant: Marlene Plumlee, University of Utah
Estimating the Expected Rate of Return
on Equity Capital Implied by Forecasts of Earnings and Earnings Growth.
Peter Easton, The Ohio State University;
Discussant: Marlene Plumlee, University of Utah
1.5 Auditing and Corporate
Governance (Auditing)
Moderator: Hun
Tan, Nanyang Technological University
Auditors' Assessments of and
Responses to Earnings Management Risk and Corporate Governance Risk. Jean C. Bedard, Northeastern University; Karla M. Johnstone, University of
Wisconsin-Madison;
Discussant: Aretha Hill, Florida A&M University
Corporate Governance and the Audit
Process. Jeffrey R. Cohen, Boston College; Ganesh Krishnamoorthy, Northeastern
University; Arnie Wright, Boston College;
Discussant: Aretha Hill, Florida A&M University
The Influence of Independent and
Effective Audit Committees on Earnings Quality. Daniel Bryan, SUNY at Buffalo; Carol Liu, SUNY at Buffalo; Samuel L. Tiras,
SUNY at Buffalo;
Discussant: Aretha Hill, Florida A&M University
1.6 Corporate Oversight and
Financial Reporting (Financial Accounting and Reporting)
Moderator: Jerry
Searfoss, University of Utah
Earnings Quality and Audit Committee
Activity. Biao Xie, Southern Illinois University Carbondale; Hong Xie, University of
Illinois at Urbana-Champaign; Weihong Xu, Vanderbilt University;
Discussant: Mark Beasley, North Carolina State University
Reportable Events and Auditor-Client
Disagreements: Differences in Economic Characteristics and Stock Price
Performances. Scott Whisenant, University of Houston; Srinivasan Sankaraguruswamy, Georgetown
University; K. Raghunandan, Texas A&M International University;
Discussant: Mark Beasley, North Carolina State University
Earnings Management in Corporate
Voting: Evidence from Anti-Takeover Charter Amendments. Chun Keung Hoi, Rochester Institute of Technology; Michael Lacina, Rochester
Institute of Technology;
Discussant: Mark Beasley, North Carolina State University
1.7 Reporting and Measurement
Issues in Government and Nonprofit Research (Government and Nonprofit)
Moderator: Lela
Pumphrey, Idaho State University
What is "Operating Income"?
An Analysis of the Financial Statements of Private Colleges and
Universities. Mary Fischer, The University of Texas at Tyler; Teresa Gordon, University of
Idaho; Janet Greenlee, University of Dayton; Elizabeth Keating, Harvard
University;
Discussant: Susan B. Hughes, Butler University
Are Donations Affected by the Financial
Stability of Not-for-Profit Organizations? Linda M Parsons, George Mason University; John M. Trussel, Pennsylvania State
University at Harrisburg;
Discussant: Charles A. Barragato, Long Island University, C.W. Post
Campus
City Performance Reporting: A Test of
Political and Economic Incentives. Ken A. Smith, Pepperdine University;
Discussant: John Engstrom, Northern Illinois University
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