Monday, August 4, 2003 - 2:00 p.m.-3:30 p.m.
2.1 Organizational Design and
Performance Measures (At-Large)
Moderator: Jerold
Zimmerman, University of Rochester
Complementarities in
Organizational Design: Empirical Evidence from the New Economy. Elizabeth A. Demers, University of Rochester; Margaret B. Shackell-Dowell,
University of Notre Dame; Sally K. Widener, Rice University;
Discussant: Joe Weber, Massachusetts Institute of Technology
Impact of Alternative Performance
Measure Characteristics in Dynamic Incentive Contracts. Peter O. Christensen, University of Southern Denmark; Gerald A. Feltham,
University of British Columbia; Christian Hoffmann, University of Hanover;
Florin Sabac, University of Alberta;
Discussant: Sunil Dutta, University of California, Berkeley
2.2 What Software Fits My
Accounting course? Peachtree, Quickbooks, or Microsoft Great Plains (Two-Year
College)
Moderator: Carol
Yacht, Author; Software Consultant
Panelists:
Susan Crosson, Santa Fe
Community College
Christine Kloezeman, Glendale Community College
2.3 Corporate Tax Research
(American Taxation Association)
Moderator: Amy
Dunbar, University of Connecticut
Germany's Repeal of the Corporate
Capital Gains Tax: The Equity Market Response. Courtney H. Edwards, The University of North Carolina at Chapel Hill; Mark H.
Lang, The University of North Carolina at Chapel Hill; Edward L. Maydew, The
University of North Carolina at Chapel Hill; Douglas A. Shackelford, The
University of North Carolina at Chapel Hill;
Discussant: Linda Krull, The University of Texas at Austin
The Valuation Relevance of Reversing
Deferred Tax Liabilities. David A. Guenther , University of Colorado at Boulder; Richard C. Sansing ,
Dartmouth College;
Discussant: Linda Krull, The University of Texas at Austin
An Analysis of the Tax-Rate
Differential Between Ordinary and Capital Gains Tax-Rates and its Effect on the
Structure of Corporate Payouts. Teresa Lightner, Texas Tech University;
Discussant: Linda Krull, The University of Texas at Austin
2.4 Risk Disclosures (Financial
Accounting and Reporting)
Moderator:
Patricia Poli, Fairfield University
Formats of Mandatory Market Risk
Disclosure and Interest Rate Sensitivity. Dechun Wang, University of Missouri;
Discussant: Leslie Hodder, Stanford University
The Influence of Corporate Risk
Exposures on the Accuracy of Earnings Forecasts. Wayne R. Guay, University of Pennsylvania; David Haushalter, Susquehanna
International Group, LLP; Bernadette Minton, The Ohio State University;
Discussant: Leslie Hodder, Stanford University
The Effect of Disclosure Choices on
Investors' Risk Assessments of Financial Instruments. Lisa Koonce, The University of Texas at Austin; Marlys Lipe, University of
Oklahoma; Mary Lea McAnally, Texas A&M University;
Discussant: Leslie Hodder, Stanford University
2.5 Performance of IT Investments
(Information Systems)
Moderator: George
Joseph, Savannah State University
Reexamining the Value Relevance of
E-commerce Initiatives. Bruce Dehning, Chapman University; Vernon J. Richardson, University of Kansas;
Andrew Urbaczewski, Washington State University; John D. Wells, Washington
State University;
Discussant: Angela M. Woodland, University of Nebraska at Lincoln
Impact of B2B Buy-Side E-Commerce
Adoption on Firm Profitability. Jap Efendi, Texas A&M University; Murphy Smith, Texas A&M University;
Discussant: Diane J. Janvrin, Iowa State University
Determinants
of Budgeted IT Expenditures. Kevin W. Kobelsky,
University of Southern California; Robert Zmud,
University of Oklahoma; Vernon J. Richardson, University
of Kansas;
Discussant: Sandra Richtermeyer, University of Wyoming
2.6 Politics of Accounting
Standard Setting & Tax Policy (Public Interest)
Moderator: Dale
Flesher, University of Mississippi
Fortune 500 Participation in the FASB's
Standard-Setting Process: A Silver Anniversary Analysis. Paulette R. Tandy, University of Nevada, Las Vegas; Nancy L. Wilburn, Northern
Arizona University;
Discussant: Tim Fogarty, Case Western Reserve University
Impact of Auditor-Client
Relationships on New Accounting Standards in Canada. Joseph Y. Abekah, University of New Brunswick;
Discussant: Tim Fogarty, Case Western Reserve University
Stakeholder Management, Corporate
Political Strategy and Institutional Ownership: An Empirical Test. Donna D. Bobek, University of Central Florida; Lois S. Mahoney, University of
Central Florida; Robin Roberts, University of Central Florida;
Discussant: Tim Fogarty, Case Western Reserve University
2.7 Gender Issues in Alternative
Work Arrangements (Gender Issues in Accounting)
Moderator: Robert
Terrell, University of Central Oklahoma
Is it the Kids or the Schedule?: The
Incremental Effect of Families and Flexible Scheduling on Perceived Career
Success. Elizabeth Dreike Almer, Portland State University; Jeffrey R. Cohen, Boston
College; Louise E. Single, Affiliation Not Specified;
Discussant: To Be Announced
Alternate Work Arrangements and
Perceived Career Success: Evidence From International Public Accounting
Firms. Eric N. Johnson, Indiana University; D. Jordan Lowe, Arizona State University
West; Philip M. Reckers, Arizona State University;
Discussant: To Be Announced
The Impact of Alternative Work
Arrangements on Perceptions about Key Factors that Influence Career Progression
in Public Accounting. Frank J. Coglitore, University of St. Thomas; Janice Raffield, University of
St. Thomas; Lorman Lundsten, University of St. Thomas;
Discussant: To Be Announced
2.8 Justification and persuasion
(Accounting, Behavior and Organizations)
Moderator: D.
Jordan Lowe, Arizona State University West
Informal Consultation in Public
Accounting: A Strategic View and an Experimental Investigation. Jon D. Perkins, Florida State University;
Discussant: Marty Wartick, University of Northern Iowa
The Persuasive Effects of Quantification
in Managerial Judgment. Kathryn Kadous, University of Illinois at Urbana-Champaign; Lisa Koonce, The
University of Texas at Austin; Kristy L. Towry, Emory University;
Discussant: Wendy J. Bailey, University of California, Riverside
The Effect of Intelligent Decision Aid
Use on Decision Justification and Cognitive Effort. Tamara K. Kowalczyk, Western Washington University;
Discussant: Vicky Arnold, University of Connecticut
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