Monday,
August 4, 2003 - 4:00 p.m.-5:30 p.m.
3.1
Multinational Evidence (International Accounting)
Moderator:
Nancy Nichols, James Madison University
The Role of Non-U.S. Firms' Financial Reporting
in International Mergers and Acquisitions.
Hollis Ashbaugh, University of Wisconsin-Madison;
Paquita Y. Davis-Friday, University of Notre Dame;
Discussant: Lynn Rees, Texas A&M University
Foreign Currency Translation Gains and
Losses and the Valuation of Multinational Firms.
Jing Liu, University of California, Los Angeles;
Discussant: Lynn Rees, Texas A&M University
The Value Relevance of Employee Stock
Options: A Cross-Country Comparison. Adam
Bowe, Queensland Investment Corporation; Ping-Sheng
Koh, University of Queensland; Irene Tutticci, University
of Queensland;
Discussant: Lynn Rees, Texas A&M University
3.2
Empirical Research on Audit Markets (Auditing)
Moderator:
Karl Hackenbrack, University of Florida
Audit Markets and Legal Environments:
An International Investigation. Jong-Hag
Choi, Hong Kong University of Science and Technology;
T. J. Wong, Hong Kong University of Science and
Technology;
Discussant: Randal J. Elder, Syracuse University
Big 5 Audit Pricing Under Spatial Oligopolistic
Competition. Jane Culvenor, University of
Technology, Sydney; Donald Stokes, University of
Technology, Sydney; Ming Wu, University of Technology,
Sydney;
Discussant: Randal J. Elder, Syracuse University
A
Longitudinal Investigation of the Audit and Non-Audit
Service Fee Markets (1984 to 1999). Elizabeth
Carson, The University of New South Wales; Roger
Simnett, The University of New South Wales; Billy
Soo, Boston College; Arnie Wright, Boston College;
Discussant: Randal J. Elder, Syracuse University
3.3
Critical Thinking for Effective Learning. (Teaching
and Curriculum)
Moderator:
Harold Goedde, SUNY College at Oneonta
Cultivating Critical Thinking in Accounting
Principles While Increasing Declarative and Procedural
Knowledge. Carol W. Springer, Georgia State
University; A. Faye Borthick, Georgia State University;
Discussant: Dorothy McMullen, Rider University
Preliminary Evidence on the Association
Between Critical Thinking and Performance in Principles
of Accounting. Burch T. Kealey, University
of Nebraska at Omaha; Marsha Watson, University
of Nebraska at Omaha; Jonna Holland, University
of Nebraska at Omaha;
Discussant: Dorothy McMullen, Rider University
Assessing Critical Thinking Skills In
A Problem-Solving Context. Gail Kaciuba,
Midwestern State University; Elizabeth A. Murphy,
DePaul University; Susan K. Wolcott, WolcottLynch;
Discussant: Dorothy McMullen, Rider University
3.4
Minority Recruiting in the Profession: Closing The
Expectations Gap (Faculty Diversity and Initiatives)
Moderator:
Vincent Owhoso, Bentley College
A Status Report on Diversity Issues in
the U.S. Accounting Academy. Ida Robinson-Backmon,
University of Baltimore; Leslie Weisenfeld, Winston-Salem
State University;
Discussant: Harold T. Little Jr., Western
Kentucky University
P.A.C.E.—A Summer Program to Introduce
Minority High School Students to the Accounting
Profession. Gwendolyn McFadden-Wade, North
Carolina A&T State University; Lynn Griffin,
North Carolina A&T State University;
Discussant: Jean G. Crawford, Alabama State
University
Using In-House Business Bowl to Attract
Students from Under-represented Population into
the Business Arts and Sciences and Use as a Vehicle
for Corporate Networking and Professional Development.
Vincent Owhoso, Bentley College; Challenge Okiwe,
National Association of Black Accountants; Clifford
Brown, Bentley College; Earl Avery, Bentley College;
Lawrence Klein, Bentley College;
Discussant: Charles Malgwi, Bentley College
3.5
Strategy and Other Organizational Issues (Management
Accounting)
Moderator:
Mohamed Onsi, Syracuse University
Common Accounting Knowledge: The Diffusion
of Discounted Cash Flow Procedures. Carolyn
M. Callahan, University of Arkansas; Susan F. Haka,
Michigan State University;
Discussant: Shyam Sunder, Yale University
Strategy, Choice of Performance Measures,
and Performance. Wim A. Van der Stede, University
of Southern California; Chee W. Chow, San Diego
State University; Thomas W. Lin, University of Southern
California;
Discussant: Michael Maher, University of
California, Davis
Integrative Strategic Performance Measurement
Systems: Strategy, Strategic Alignment of Manufacturing,
Learning and Organizational Performance.
Robert H. Chenhall, Monash University;
Discussant: Kenneth A. Merchant, University
of Southern California
3.6 Emerging Technology Use in Auditing (Artificial
Intelligence/Emerging Technologies)
Moderator:
Jayasubha Lakshmanan, University of Florida
Restoring Auditor Credibility: Tertiary
Monitoring and Logging of Continuous Assurance Systems.
Michael G. Alles, Rutgers, The State University
of New Jersey; Alexander Kogan, Rutgers, The State
University of New Jersey; Miklos A. Vasarhelyi,
Rutgers, The State University of New Jersey;
Discussant: Hui Du, Bryant College
The Adoption of Embedded Audit Modules
by the Audit Profession: A Diffusion of Innovation
Approach. Roger S. Debreceny, Nanyang Technological
University; Glen L. Gray, California State University,
Northridge;
Discussant: Ingrid Fisher, State University
of New York–Albany
Continuous
Auditing of Financial Information Systems: Perceptions
by Auditor Type. Eric N. Johnson, Indiana University;
Richard B. Dull, Clemson University;
Discussant: Andrew Lymer, University of Birmingham,
United Kingdom
3.7
Issues for Accounting Program Leaders (Accounting
Programs Leadership Group)
Moderator:
Cathy Sullivan, James Madison University
Publishing in the Majors: A Comparison
of Accounting, Finance, Management, and Marketing.
Edward P. Swanson, Texas A&M University;
Discussant: Kenneth Winter, University of
Wisconsin–La Crosse
Creating Strategic Responses to Critical
Risks Facing Accounting Education. Noah
P. Barsky, Villanova University; Anthony H. Catanach,
Jr., Villanova University; Bette M. Kozlowski, KPMG
LLP;
Discussant: Gregory Carnes, Northern Illinois
University
3.8
Auditing Issues Relating to Governments and NonProfits
(Government and Nonprofit)
Moderator:
Dana Forgione, Florida International University
The Value of Auditing as a Monitoring
Tool: An Analysis of Public School Operations.
Yoshie Saito Lord, Temple University; Christopher
S. McIntosh, University of Idaho at Idaho Falls;
Discussant: To Be Announced
Government versus Private Sector Audit
Fees: An Empirical Comparison. Jeffrey R.
Casterella, Colorado State University; Stephen P.
Davies, Colorado State University; Laurence E. Johnson,
Colorado State University; Barry L. Lewis, University
of Colorado at Boulder;
Discussant: Linda M. Parsons, George Mason
University
The Relation between Auditor Selection
and Adverse Audit Findings: Examination of Nonprofits
Subject to the Single Audit Act. Elizabeth
K. Keating, Harvard University; Janet Greenlee,
University of Dayton; Teresa Gordon, University
of Idaho; Mary Fischer, The University of Texas
at Tyler;
Discussant: Suzanne L. Lowensohn, Colorado
State University
3.9
Information Load and Performance (Information Systems)
Moderator:
Ronald Daigle, Louisiana State University
The Effects of Information Overload on
Information Processing and Judgment in an Information
Systems Audit Task. Robin R. Pennington,
University of Tennessee; Brad Tuttle, University
of South Carolina;
Discussant: Valaria P. Vendrzyk, University
of Richmond
Determinants of Judgment and Decision-Making
Performance in a Decision Support Systems Environment:
A Comparison of Three Theoretical Models.
Tanya Benford, Texas A&M University;
Discussant: William G. Heninger, Brigham
Young University
The Effect of Alternative Procedural Explanation
Types on Procedural Knowledge Acquisition During
Knowledge-Based Systems Use. Georgia Smedley,
University of Nevada, Las Vegas; Steve G. Sutton,
University of Connecticut;
Discussant: Mary Jane Lenard, University
of North Carolina at Greensboro
