Tuesday, August 5, 2003 - 2:00 p.m.-3:30 p.m.
5.1 The Ideas and Principles of
Marva Collins Applied to Accounting Education - A Discussion
Moderator: Kevin
Stocks, Brigham Young University
Panelists:
Don Wygal, Rider
University
Sherrie Mills, New Mexico State University
Carolyn Callahan, University of Arkansas
Bill McCarthy - Michigan State University
5.2 Accounting Earnings and Stock
Returns (At-Large)
Moderator: Stephen
Penman, Columbia University
Earnings Quality, Performance
Measures, and Stock Returns. Richard Sloan, University of Michigan;
Discussant: Richard Sloan, University of Michigan
A Practical Alternative to GAAP
Earnings. James Ohlson, New York University;
Discussant: James Ohlson, New York University
5.3 XRBL: Assurance and Auditing
Issues and Research Opportunities (Auditing)
Moderator: Glen
Gray, California State University, Northridge
Panelists:
Bob Cuthbertson, CaseWare
IDEA Inc.
Walter Hamscher, PricewaterhouseCoopers
Arnie Wright, Boston College
Roger Debreceny, Nanyang Technological University
Paul Penler, Ernst and Young LLP
5.4 Independence and Ethics in
Public Practice (Public Interest)
Moderator: Robin
Roberts, University of Central Florida
Auditors' Willingness to Advocate
Client-Preferred Accounting Principles. William E. Shafer, Pepperdine University; Alice A. Ketchand, Sam Houston State
University; Roselyn E. Morris, Southwest Texas State University;
Discussant: Michael P. Coyne, Bucknell University
CPAs in Public Practice: What Code Do
They Use When Faced with an Ethical Dilemma? Marshall K. Pitman, The University of Texas at San Antonio; Robin R. Radtke,
The University of Texas at San Antonio;
Discussant: Michael P. Coyne, Bucknell University
Ethical Exemplification and the AICPA
Code of Professional Conduct: An Empirical Investigation of Auditor and Public
Perceptions.
Phil A. Brown, Harding University; Morris H. Stocks, University of Mississippi;
W. Mark Wilder, University of Mississippi;
Discussant: Michael P. Coyne, Bucknell University
5.5 Experimental Evidence on
Analysts' Forecasts (Financial Accounting and Reporting)
Moderator: Julia
Grant, Case Western Reserve University
Understanding Bias and Dispersion in
Forecasts: The Role of Motivated Reasoning in the Idiosyncratic Interpretation
of Public Information. Jeffrey W. Hales, The University of Texas at Austin;
Discussant: Patrick E. Hopkins, Indiana University
Predictability in Financial Analyst
Forecast Errors: Learning or Irrationality? Stanimir Markov, Emory University; Ane Tamayo, London Business School;
Discussant: Patrick E Hopkins, Indiana University
Anchoring, Uncertainty and the Cross
Section of Analysts' Forecast Errors. X. Frank Zhang, University of Chicago;
Discussant: Patrick E Hopkins, Indiana University
5.6 Accounting-based Valuation
(Financial Accounting and Reporting)
Moderator: Bala
Dharan, Rice University
Price Multiples Based On Forecasts and
Reported Values of Earnings, Dividends, Sales, and Cash Flows: An International
Comparison. Jing Liu, University of California, Los Angeles; Doron Nissim, Columbia
University; Jacob K. Thomas, Columbia University;
Discussant: Lisa Bryant, University of Oregon
Value-Relevant Properties of Smoothed
Earnings. Jacob K. Thomas, Columbia University; Huai Zhang, University of Illinois at
Chicago;
Discussant: Lisa Bryant, University of Oregon
Growth in Expected Earnings and Equity
Valuation. Merav (Rom) Ozair, Tel Aviv University;
Discussant: Lisa Bryant, University of Oregon
5.7 Accounting and Security
Analysts (Financial Accounting and Reporting)
Moderator: Paul
Simko, University of Virginia
Ability, Conflicts of Interest, and
the Profitability of Stock Recommendations for IPOs. Xia Chen, University of Chicago;
Discussant: Michael Kimbrough, Harvard University
Impact of Regulation Fair Disclosure on
the Information Quality of Analysts' Forecasts. Surya N Janakiraman, The University of Texas at Dallas; Suresh Radhakrishnan,
The University of Texas at Dallas; Rafal Szwejkowski, The University of Texas
at Dallas;
Discussant: Michael Kimbrough, Harvard University
How Has Regulation Fair Disclsoure
Affected the Functioning of Financial Analysts? Partha S. Mohanram, New York University; Shyam V. Sunder, Northwestern
University;
Discussant: Michael Kimbrough, Harvard University
5.8 Technology in the Classroom
(Teaching and Curriculum)
Moderator:
Daryl Guffy, Clemson University
Integrating the Business Curriculum:
An ERP Approach. Jamshed J. Mistry, Worcester Polytechnic Institute; Diane M. Strong, Worcester
Polytechnic Institute; Sharon Johnson, Worcester Polytechnic Institute;
Discussant: Niels Dechow, Case Western Reserve
University
Effect of the Use of ERP Software on the
Development of the Conceptual Understanding of Accounting. Mahendra R. Gujarathi, Bentley College;
Discussant: Niels Dechow, Case Western Reserve
University
An Investigation of the Emerging Trend
Towards a Laptop Requirement for Accounting Majors.
Lawrence P. Kalbers, Long Island University, C.W.
Post Campus; Rebecca L. Rosner, Long Island University,
C.W. Post Campus;
Discussant: Niels Dechow, Case Western Reserve
University
5.9 Performance Measures and
Evaluation (Management Accounting)
Moderator: Adam
Maiga, University of Wisconsin-Milwaukee
The Comparability of Forward-looking
Non-financial Performance Measures: The Case of Customer Satisfaction.
Shane S. Dikolli, The University of Texas at Austin; Karen L. Sedatole, The
University of Texas at Austin;
Discussant: Leslie Eldenburg, Affiliation Not Specified
An Experimental Investigation of
Subjective versus Objective Performance Evaluation. Joseph G. Fisher, Indiana University; Laureen A. Maines, Indiana University;
Sean A. Peffer, University of Kentucky; Geoffrey B. Sprinkle, Indiana
University;
Discussant: Steven J. Kachelmeier, The University of Texas at Austin
Determinants of Customer Loyalty and
Financial Performance. Rodney E. Smith, University of Arkansas; William F. Wright, University of
Arkansas;
Discussant: Dipankar Ghosh, University of Oklahoma
5.10 Current Issues for the New CPA Exam and Fraud
Education
Moderator: Bea Sanders, AICPA
Panelists:
Craig Mills, AICPA
Lorraine Sachs, NASBA
Karen Pincus, University of Arkansas
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