Tuesday, August 5, 2003 - 10:15 a.m.-11:45 a.m.
4.1 Emerging Role of Audit
Committees (At-Large)
Moderator: Roman
L. Weil, University of Chicago
Panelists:
Katherine Schipper,
Financial Accounting Standards Board
Zoe-Vonna Palmrose, University of Southern California
Teresa Iannaconi, KPMG LLP
Rodrick Hills, Former Chair, U.S. Securities and Exchange Commission (SEC)
4.2 AACSB Accounting Accreditation
Standards (Accounting Programs Leadership Group)
Moderator:
Thomas
Schaefer, University of Notre Dame
Panelists:
Jane Mutchler, Georgia
State University
Phillip Reckers, Arizona State University
James Benjamin, Texas A&M University
4.3 Publishing in Accounting
Education: The Editors Speak (Teaching and Curriculum)
Moderator: Timothy
Fogarty, Case Western Reserve University
Panelists:
Tom Howard, University of
Kentucky
Jim Rebele, Lehigh University
Bill Schwartz, Indiana University Fort Wayne
Dennis Bline, Bryant College
4.4 International Accounting
Education (International Accounting)
Moderator:
Beatrice Sanders, Director, AICPA Academic and Career Development, and US
Technical Advisor on Committee
Panelists:
Michael Walsh, Director,
Association of Chartered and Certified Accountants, and UK Technical Advisor on
Committee
Warren Allen, Partner of Ernst & Young, New Zealand, and Chair, IFAC
Education Committee
4.5 Current Issues in Financial
Reporting: FASB / SEC Update (Financial Accounting and Reporting)
Moderator: Steven
L. Henning, Southern Methodist University
Panelists:
G. Michael Crooch,
Financial Accounting Standards Board
TBA - Chief Accountant, U.S. Securities and Exchange Commission (SEC)
4.6 Disclosure Theory (Financial
Accounting and Reporting)
Moderator: Paul
Fischer, Pennsylvania State University
Public Disclosure and Private
Information Production When Firms Can Learn from Capital Markets. Derek K. Chan, University of Hong Kong;
Discussant: Russell Lundholm, University of Michigan
Financial Reporting System Choice and
Disclosure Management. Phillip C. Stocken, Dartmouth College; Robert E. Verrecchia, University of
Pennsylvania;
Discussant: Russell Lundholm, University of Michigan
Limited
Attention, Information Disclosure, and Financial
Reporting. David Hirshleifer, The Ohio State
University; Siew Hong Teoh, The Ohio State University;
Discussant: Russell Lundholm, University of Michigan
4.7 Ethics and Standard Setting
(Accounting, Behavior and Organizations)
Moderator: John
Brierley, Sheffield University
Resolving the "Political Bias"
Claims against the DIT and DIT-2: Does Political
Ideology Pose a Threat to CPA Ethics Research?
Charles D. Bailey, The University of Memphis; Thomas
J. Phillips, Jr., Louisiana Tech University; Stephen
B. Scofield (deceased), Texas A&M University;
Discussant: John M. Thornton, Washington State University
Ethical Principles versus Ethical
Rules: The Effect of Code of Conduct Generality on Audit Independence
Judgments. Terri L. Herron, University of Montana-Missoula; David L. Gilbertson, Western
Washington University;
Discussant: Jeffrey Cohen, Boston College
How Do You Stop the Books from being
Cooked? A Management Control Perspective on Financial Accounting Reporting and
Standard Setting. Michael G. Alles, Rutgers, The State University of New Jersey; Srikant S.
Datar, Harvard University;
Discussant: David Sharp, University of Western
Ontario
4.8 Managers' Incentives,
Self-Dealing and Financial Reporting (Financial Accounting and Reporting)
Moderator: Mark
Bradshaw, Harvard University
Stock Option Repricings by Any Other
Name? An Examination of "6 and 1" Option Exchanges. Mary Ellen Carter, University of Pennsylvania; Luann J. Lynch, University of
Virginia;
Discussant: Asis Martinez-Jerez, Harvard University
Maintaining Optimal CEO Incentives
through Equity Grants and CEO Portfolio Rebalancing. Ying Li, Baruch College of the City University of New York;
Discussant: Asis Martinez-Jerez, Harvard University
Do Firms Strategically Emphasize
Performance Metrics in their Earnings Press Releases? Robert M. Bowen, University of Washington; Angela K. Davis, Washington
University in St. Louis; Dawn A. Matsumoto, University of Washington;
Discussant: Asis Martinez-Jerez, Harvard University
4.9 Governance, Control &
Reporting: Beyond Enron (Public Interest)
Moderator: Kathryn
Lancaster, California Polytechnic State University, San Luis Obispo
Circle Round the Wagons: An
Institutional Theory Examination of the Reaction to the Recent Crisis in
Accounting and Corporate Governance. Timothy J. Fogarty, Case Western Reserve University;
Discussant: Alan G. Mayper, University of North Texas
Toward an Expanded Control Environment
Framework. K. E. Hughes II, Louisiana State University; Timothy J. Louwers, Louisiana
State University; J. Kenneth Reynolds, Louisiana State University;
Discussant: Alan G. Mayper, University of North Texas
The Dilemma of Bright Line Accounting
Rules and Professional Judgment: Insights from Special Purpose Entity
Consolidation Rules. Jonathan Duchac, Wake Forest University;
Discussant: Alan G. Mayper, University of North Texas
4.10 Uses of Performance Measures
(Management Accounting)
Moderator: Chandra
Subramaniam, The University of Texas at Arlington
Leading Indicator Variables,
Performance Measurement and Long-Term versus Short-Term Contracts. Sunil Dutta, University of California, Berkeley; Stefan Reichelstein, Stanford
University;
Discussant: Jon Glover, Not on List
Profit Sharing and Monitoring in
Partnerships. Steven J. Huddart, Pennsylvania State University; Pierre Jinghong Liang,
Carnegie Mellon University;
Discussant: Mehmet Ozbilgin, Baruch College of the City University of
New York
The Effect of Career Concerns on the
Contracting Use of Public and Private Performance Measures. Romana Autrey, The University of Texas at Austin; Shane Dikolli, The University
of Texas at Austin; D. Paul Newman, The University of Texas at Austin;
Discussant: Thomas Hemmer, London School of Economics
4.11 Auditing and Going Concern
Assessments (Auditing)
Moderator: Ken
Schwartz, Boston College
The Valuation Implications of the
Auditor's Going-Concern Opinion. Allen D. Blay, University of California, Riverside;
Discussant: Mary Stone, The University of Alabama
Market Underreaction to
Going-Concern Audit Report Disclosures: A Paradox. Richard J. Taffler, Cranfield School of Management, U.K.; Jeffrey Lu, Cranfield
School of Management, U.K.;
Discussant: Mary Stone, The University of Alabama
Corporate Governance Factors and
Auditor Going Concern Assessments. Susan Parker, Santa Clara University; Gary Peters, University of Arkansas;
Howard F. Turetsky, San Jose State University;
Discussant: Mary Stone, The University of Alabama
4.12 Auditing and Decision Making
(Auditing)
Moderator:
Theodore Mock, University of Southern California
Audit Review: The Impact of Discussion
Timing and Continuity. Michael Favere-Marchesi, Simon Fraser University;
Discussant: Thomas M. Kozloski, Wilfrid Laurier University
An Experimental Investigation of
Audit Decision-Making: An Evaluation Using System-Mediated Mental Model
Theory. Amy K. Choy, Washington University in St. Louis; Ronald R. King, Washington
University in St. Louis;
Discussant: Thomas M. Kozloski, Wilfrid Laurier University
A Cognitive Task Analysis Approach to
Understanding the Acquisition of Audit Knowledge. Michael L. Roberts, The University of Alabama; Jane Dillard-Eggers, Belmont
University;
Discussant: Thomas M. Kozloski, Wilfrid Laurier University
4.13 Behavioral Tax Research
(American Taxation Association)
Moderator: Stacy
Wade, University of Kentucky
Do Biased Tax Research Memoranda
Influence Supervisors' Initial Judgments in the Reveiw Process? John A. Barrick, Brigham Young University; C. Bryan Cloyd, University of
Illinois at Urbana-Champaign; Brian C. Spilker, Brigham Young University;
Discussant: Diana Falsetta, Northeastern University
Tax Compliance Behaviors and Risk: An
Examination of the Impact of Risk Propensity on Taxpayer Responsiveness to
Audit Flags. John J. Masselli, Texas Tech University; Robert C. Ricketts, Texas Tech
University;
Discussant: Diana Falsetta, Northeastern University
Empirical Evidence on Taxpayers'
Perceptions of Their Marginal Tax Rates. Pauline Downer, Memorial University of Newfoundland; Alan Macnaughton,
University of Waterloo; Jeffrey A. Pittman, Memorial University of
Newfoundland;
Discussant: Diana Falsetta, Northeastern University
4.14 Earnings Management in Asia
(International Accounting)
Moderator:
Jeannie Harrington, Middle Tennessee State University
The Effect of Changes in
Consolidation Standard on Firm Restructuring Activity: Evidence From Japan. Michael J. Ferguson, The Chinese University of Hong Kong; David A. Guenther,
University of Colorado at Boulder; Danqing X. Young, The Chinese University of
Hong Kong;
Discussant: Roger C. Graham, Oregon State University
Chinese Tango: Government Assisted
Earnings Management. Xiao Chen, Tsinghua University; Chi-Wen Jevons Lee, Tulane University; Jing Li,
Hong Kong University of Science and Technology;
Discussant: Roger C. Graham, Oregon State University
Earnings Forecasts Disclosure
Regulation and Earnings Management by IPO Firms to Meet the Forecast Error
Threshold. Bikki Jaggi, Rutgers, The State University of New Jersey; Chen-Lung Chin,
National Chung Cheng University; Hsiou-wei William Lin, National Taiwan
University; Picheng Phil Lee, Pace University;
Discussant: Roger C. Graham, Oregon State University
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