Tuesday, August 5, 2003 - 4:00 p.m.-5:30 p.m.

6.1 Dos and Don'ts of Online Classes (Two-Year College)

Moderator: Christine Kloezeman, Glendale Community College
Panelists:

Timothy Nygaard, Madisonville Community College
Debbie L. Wright, Madisonville Community College

6.2 Recognition versus Disclosure (Financial Accounting and Reporting)

Moderator: Jane Saly, University of St. Thomas

Reconciling GAAP Losses and Pro Forma Profits: Effects on Investor Judgments. W. Brooke Elliott, University of Illinois at Urbana-Champaign;
Discussant: Molly Mercer, Emory University

Does Search-facilitating Technology Improve the Transparency of Financial Statements? Frank Hodge, University of Washington; Jane Jollineau Kennedy, University of Washington; Laureen A. Maines, Indiana University;
Discussant: Molly Mercer, Emory University

An Empirical Analysis of the Use of Royal Philip Electronic's Investor Relations Web Site: Who Uses What and When? Maarten Pronk, Tilburg University; Frank Hodge, University of Washington;
Discussant: Molly Mercer, Emory University

6.3 Policy Issues in Taxation (American Taxation Association)

Moderator: Sharon Cox, University of Hawaii at Manoa

Employee Stock Options, Corporate Taxes and Debt Policy. John R. Graham, Duke University; Mark H. Lang, University of North Carolina; Douglas A. Shackelford, The University of North Carolina at Chapel Hill;
Discussant: Michelle Hanlon, University of Michigan

Distribution Policies of Private Foundations. Richard C. Sansing , Dartmouth College; Robert J. Yetman , The University of Iowa;
Discussant: Michelle Hanlon, University of Michigan

Tax Evasion Incentives and the Earned Income Tax Credit. Robert Halperin, University of Illinois at Urbana-Champaign; Shelley C. Rhoades-Catanach, Villanova University;
Discussant: Michelle Hanlon, University of Michigan

6.4 Monitoring and Performance Criteria (Management Accounting)

Moderator: Naomi Soderstrom, University of Colorado at Boulder

The Role of Monitoring on the Pay-for-Performance Relations for Chief Financial Officers. Angela K. Gore, University of Oregon; Steven R. Matsunaga, University of Oregon; Eric Yeung, University of Georgia;
Discussant: Terry Shevlin, University of Washington

Performance Measures for Plant Managers: Responsibility Accounting Revisited. Rajiv D Banker, The University of Texas at Dallas; Surya N Janakiraman, The University of Texas at Dallas;
Discussant: Thomas W. Lin, University of Southern California

Management Control Using Non-Binding Budgetary Announcements. Frederick W. Rankin, Washington University in St. Louis; Stephen Schwartz, SUNY at Binghamton; Richard A. Young, The Ohio State University;
Discussant: R. Lynn Hannan, Georgia State University

6.5 Cost Allocations and Investments (Management Accounting)

Moderator: Ed Blocher, University of North Carolina

Inter-departmental Cost Allocation and Investment Incentives. Donna Wei, INSEAD;
Discussant: Masako Darrough, Baruch College of the City University of New York

Delegating Investment Decisions. Birendra K Mishra, The University of Texas at Dallas; Igor Vaysman, INSEAD;
Discussant: Anthony Nikias, SUNY at Binghamton

Fixed Costs and Capacity - A Market Approach. Dan Weiss, University of California, Davis;
Discussant: Masako Darrough, Baruch College of the City University of New York

6.6 Accounting and Regulation (Financial Accounting and Reporting)

Moderator: Kumar Sivakumar, Boston University

Investor Protection and Unregulated Financial Reporting. Jan Barton, Emory University; Gregory Waymire, Emory University;
Discussant: Ram Venkataraman, University of Minnesota, Minneapolis

Regulatory Monitoring as a Substitute for Debt Covenants. Ervin Black, Brigham Young University; Thomas A Carnes, University of Arkansas; Michael Mosebach, University of Arkansas, Fayetteville; Susan Moyer, Affiliation Not Specified;
Discussant: Ram Venkataraman, University of Minnesota, Minneapolis

Costly Public Disclosure and the Choice Between Private and Public Debt. Dan S. Dhaliwal, The University of Arizona; Inder K. Khurana, University of Missouri-Columbia; Raynolde Pereira, University of Missouri-Columbia;
Discussant: Ram Venkataraman, University of Minnesota, Minneapolis

6.7 Empirical Research in the Government and Nonprofit Sector (Government and Nonprofit)

Moderator: Sarah Nutter, George Mason University

On The Role and Impact of Financial Advisors in the Market for Municipal Bonds. Kenneth N Daniels, Virginia Commonwealth University; Jayaraman Vijayakumar, Virginia Commonwealth University;
Discussant: Byron Henry, Howard University

Simultaneous Equations Bias in Government and Nonprofit Accounting. Edward B. Douthett, George Mason University; Linda M. Parsons, George Mason University;
Discussant: Delano Howard Berry, Florida International University

Investigating the Audit Fee Structure of British Local Governments. Gary Giroux, Texas A&M University; Rowan Jones, University of Birmingham (U.K.);
Discussant: Laurence Johnson, Colorado State University

6.8 Disclosure Incentives (International Accounting)

Moderator: Ian Hague, Canadian Accounting Standards Board

Analyst Following and the Influence of Disclosure Components, IPOs and Ownership Concentration. Ole-Kristian Hope, University of Toronto;
Discussant: Amy H. Lau, University of Hong Kong

Incentives for and Consequences of Initial Voluntary Asset Write Downs in the Emerging Chinese Market. Charles J. P. Chen, City University of Hong Kong; Shimin Chen, University of Louisiana at Lafayette; Xijia Su, City University of Hong Kong; Yuetang Wang, Nanjing University;
Discussant: Amy H. Lau, University of Hong Kong

The Determinants and Characteristics of Voluntary Internet-Based Disclosures by Listed Chinese Companies. Jason Zezhong Xiao, University of Wales Cardiff; He Yang, Renmin University of China; Chee W Chow, San Diego State University;
Discussant: Amy H. Lau, University of Hong Kong

6.9 Internal Auditing Issues (Auditing)

Moderator: Audrey Gramling, Georgia State University

An Investigation of Whether Outsourcing the Internal Audit Function Affects Internal Controls. Dennis Caplan, Iowa State University; Craig Emby, Simon Fraser University;
Discussant: Arnie Schneider, Georgia Institute of Technology

Factors Affecting the Voluntary Use of Internal Audit. Jenny Goodwin, University of Queensland; Pamela Kent, University of Queensland;
Discussant: Arnie Schneider, Georgia Institute of Technology

An Examination of Internal Auditor Objectivity: In-House versus Outsourcing. Sunita S. Ahlawat, The College of New Jersey; D. Jordan Lowe, Arizona State University West;
Discussant: Arnie Schneider, Georgia Institute of Technology

6.10 Analytical Research in Auditing (Auditing)

Moderator: Ella Matsumura, University of Wisconsin-Madison

The Role of Auditing in Investor Protection. Paul Newman, The University of Texas at Austin; Evelyn Patterson , SUNY at Buffalo; Reed Smith , Indiana University;
Discussant: Divesh Sharma, Nanyang Technological University

An Economic Analysis of Audit and Non-Audit Services: The Tradeoff between Competition Crossovers and Knowledge Spillovers. Martin G. H. Wu, University of Illinois at Urbana-Champaign;
Discussant: Divesh Sharma, Nanyang Technological University

Auditor's Pre-Negotiation Information, Accuracy of Financial Reports and Consulting Services. Yun Zhang, Yale University;
Discussant: Divesh Sharma, Nanyang Technological University

6.11 Examinations of Enron (Public Interest)

Moderator: Pamela Roush, University of Central Florida

Investigating Enron as a Public Private Partnership. C. Richard Baker, University of Massachusetts Dartmouth;
Discussant: John Rossi, Moravian College

Enron: A Case of Opportunism and Market Failure. Beth Arnold, Monash University; Paul A. De Lange, Monash University;
Discussant: John Rossi, Moravian College

Audit Opinions or Lemons? Insights from Andersen and the Enron Audit. Pamela Barton Roush, University of Central Florida; Linda Thorne, York University;
Discussant: John Rossi, Moravian College

6.12 Internet Applications in Accounting Education (Teaching and Curriculum)

Moderator: Clinton White, University of Delaware

Genesis of an Online Course. Amy Dunbar, University of Connecticut;
Discussant: Marc A. Rubin, Miami University (of Ohio)

What Are the Relevant Costs of Online Education? Michael W. Maher, University of California, Davis; Barbara Sommer, University of California, Davis; Curt Accredolo, University of California, Davis; Harry R Matthews, University of California, Davis;
Discussant: Marc A. Rubin, Miami University (of Ohio)

The Accounting Scavenger Hunt. Paul H. Mihalek, University of Hartford; Milo Peck, Fairfield University; Barbara Lamberton, University of Hartford;
Discussant: Marc A. Rubin, Miami University (of Ohio)

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