Wednesday, August 6, 2003 - 10:15 a.m.-11:45 a.m.

7.1 Forum on Corporate Governance and Accounting Reforms in Emerging Markets

Moderator: Judy Tsui, The Hong Kong Polytechnic University
Roundtable Speakers:

Tang Yun Wei, Ernst & Young Da Hua
Ferdinand A Gul, City University of Hong Kong
Daochi Tong, China Securities Regulatory Commission
Katherine Schipper, Financial Accounting Standards Board

7.2 Using Performance Measurement as a Means of Adding Relevance to the Beginning Accounting Course (Two-Year College)

Moderator: Belverd E. Needles, Jr., DePaul University
Panelists:

Salvador D. Aceves, University of San Francisco
Marian Powers, Northwestern University

7.3 International Accounting Research (International Accounting)

Moderator: Hector Perera, Massey University
Panelists:

David Cooper, University of Alberta
Sidney Gray, The University of New South Wales
Gary Meek, Oklahoma State University

7.4 The Impact of Sarbanes Oxley on Information Systems and Controls (Information Systems)

Moderator: Jefferson Davis, Not on List
Panelists:

Jason Nagai, Ernst and Young LLP
Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey
Erik Guldentops, CISA from Belgium, Chairman of the ISACA COBIT Steering Committee, adjunct professor at University of Antwerp

7.5 Consequences of Accounting Standards (Financial Accounting and Reporting)

Moderator: Messod Beneish, Indiana University

Proprietary Costs, Cross-Segment Profit Smoothing, and the Impact of SFAS No. 131. Michael Ettredge, University of Kansas; Soo Young Kim, Korea University; David Smith, Iowa State University; Mary S. Stone, The University of Alabama;
Discussant: Graeme Rankine, Thunderbird, The American Graduate School of International Management

Motives for Early Revenue Recognition: Evidence from SEC Staff Accounting Bulletin (SAB) 101. Jennifer Altamuro, Pennsylvania State University; Anne Beatty, Pennsylvania State University; Joseph Weber, Massachusetts Institute of Technology;
Discussant: Graeme Rankine, Thunderbird, The American Graduate School of International Management

Earnings Quality, Off-balance-sheet Risk, and Accounting for Transferring of Financial Assets: a Capital Market Investigation. Flora F. Niu, University of Waterloo;
Discussant: Graeme Rankine, Thunderbird, The American Graduate School of International Management

7.6 Behavioral Tax Research II (American Taxation Association)

Moderator: Janet Trewin, Drexel University

Perspectives, Perceptions, and Taxpayer Behavior. Rick C. Hatfield, The University of Texas at San Antonio; Scott B. Jackson, University of South Carolina;
Discussant: Jon D. Perkins, Florida State University

The Effects of Friendly Persuasion and Gender on Tax Compliance Behavior. Janne Chung, York University; Shanker Trivedi, York University;
Discussant: Jon D. Perkins, Florida State University

Moral Suasion, Anonymity, Home Decision-Making and Tax Compliance: A New Experimental Approach. Bram C Cadsby, Brock University; Elizabeth Maynes, York University; V. Umashanker Trivedi, York University;
Discussant:Jon D. Perkins, Florida State University

7.7 Management Earnings Forecasts and Guidance (Financial Accounting and Reporting)

Moderator: William Stout, University of Louisville

The Determinants and Consequences of Managerial Earnings Guidance Prior to Regulation Fair Disclosure. Amy Hutton, Dartmouth College;
Discussant: William C. Schwartz, Jr., The University of Arizona

Does the Stock Market Know the Systematic Bias in Management Earnings Forecasts?: Empirical Evidence from Japan. Koji Ota, Musashi University, Tokyo;
Discussant: William C. Schwartz, Jr., The University of Arizona

Corporate Governance and Disclosure: The Effect of Institutional Investors and Outside Directors on the Properties of Management's Earnings Forecasts. Bipin Ajinkya, University of Florida; Sanjeev Bhojraj, Cornell University; Partha Sengupta, University of Maryland;
Discussant: William C. Schwartz, Jr., The University of Arizona

7.8 Accounting in the Technology Sector (Financial Accounting and Reporting)

Moderator: Duane Kennedy, University of Waterloo

Accounting for Internally Generated Intangibles and Market Liquidity. Emad Mohd, Georgia State University;
Discussant: Sudipta Basu, Emory University

Income Measurement in the US Technology Sector. Uday Chandra, University of Kentucky; Charles Wasley, University of Rochester; Gregory Waymire, Emory University;
Discussant: Sudipta Basu, Emory University

Executive Compensation, Investment Opportunities and Earnings Management: High-Tech versus Low-Tech Firms. Sung S. Kwon, Rutgers, The State University of New Jersey; Jennifer Yin, Rutgers, The State University of New Jersey;
Discussant: Sudipta Basu, Emory University

7.9 Relevance of Earnings and Earnings Components (Financial Accounting and Reporting)

Moderator: Tom Lechner, SUNY at Oswego

Is Comprehensive Income Useful? Gary Biddle, Hong Kong University of Science and Technology; Jong-Hag Choi, Hong Kong University of Science and Technology;
Discussant: Michelle Yetman, The University of Iowa

Principles-Based versus Rules-Based Standards and the Value Relevance of Accounting Data: Evidence from Advertising Barter Sales. Mark P. Bauman, University of Wisconsin-Milwaukee; Somnath Das, University of Illinois at Chicago;
Discussant: Michelle Yetman, The University of Iowa

The Persistence, Forecasting Ability, and Valuation Implications of the Tax Change Component of Earnings. Andrew P. Schmidt, Arizona State University;
Discussant: Michelle Yetman, The University of Iowa

7.10 Student Performance and Learning (Teaching and Curriculum)

Moderator: Thomas Weirich, Central Michigan University

Understanding the Learning Approaches of First-Year Accounting Students. Beverley F Jackling, Deakin University;
Discussant: Donald Wygal, Rider University

Practical Experience of Accounting Professors: Its Effect on Students' Ratings of Accounting Faculty. Patricia H. Mounce, Mississippi College; D. Shawn Mauldin, Nicholls State University; Robert L. Braun, Southeastern Louisiana University;
Discussant: Donald Wygal, Rider University

To What Extent Does Learning Style Associate with Performance in Introductory Accounting? Zane Swanson, Emporia State University; Rebekah Sheely, Emporia State University; Dean Edminston, Emporia State University;
Discussant: Donald Wygal, Rider University

7.11 "Soft Skills" in the Accounting Classroom (Teaching and Curriculum)

Moderator: David Pearson, Case Western Reserve University

Internships and the Development of Emotional Intelligence in Accounting Students. John Edward Beck, Nanyang Technological University; Kristin Eu-Lin Tan, Nanyang Technological University; Kate Pin Yi Ho, Nanyang Technological University; Kelly Pin Li Ho, Nanyang Technological University;
Discussant: Kevin F. Brown, Drexel University

The Impact of Group Formation in a Cooperative Learning Environment. Joyce van der Laan Smith, Virginia Commonwealth University; Roxanne M Spindle, Virginia Commonwealth University;
Discussant: Kevin F. Brown, Drexel University

The Relationship between Personality, Approach to Learning and Academic Performance. Angus Duff, University of Paisley; Elizabeth A Boyle, University of Paisley; R. John Ferguson, University of Paisley;
Discussant: Kevin F. Brown, Drexel University

7.12 Uses of Cost and Performance Information (Management Accounting)

Moderator: David Dearman, Arkansas State University

The Use of an ABC System in a Professional Setting. Leslie Eldenburg, The University of Arizona; Naomi Soderstrom, University of Colorado at Boulder; Veronda Willis, University of Colorado at Boulder; Anne Wu, National Chengchi University;
Discussant: S. Mark Young, University of Southern California

The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment. Theresa Libby, Wilfrid Laurier University; Steven Salterio, University of Waterloo; Alan Webb, University of Waterloo;
Discussant: Wendy J. Bailey, University of California, Riverside

Product Cost Systems: The Effects of IT Investment and External Market Information on Required Product Cost Accuracy and Firm Profitability. Carolyn M. Callahan, University of Arkansas, Fayetteville; E. Ann Gabriel, Ohio University; Rodney Smith, University of Arkansas, Fayetteville;
Discussant: Shannon L. Leikam, Brigham Young University

7.13 Stock Options and Non-Financial Performance Measures (Management Accounting)

Moderator: Michael Robinson, Baylor University

The Effect of Stock Option Repricing on Employee Turnover. Mary Ellen Carter, University of Pennsylvania; Luann J. Lynch, University of Virginia;
Discussant: Andrew Leone, University of Rochester

Do Firms Grant Options in Order to Balance Risk Incentives? Brian D. Cadman , University of Oregon;
Discussant: Wayne Guay, University of Pennsylvania

On the Use of Nonfinancial Measures: The Role of Performance and Firm Characteristics. Hassan HassabElnaby, Virginia State University; Amal Said, Virginia Commonwealth University; Benson Wier, Virginia Commonwealth University;
Discussant: John Core, University of Pennsylvania

7.14 Earnings Management and Fraudulent Reporting (Accounting, Behavior and Organizations)

Moderator: Alan Reinstein, Wayne State University

CFO Intentions to Report Fraudulently on Financial Statements. Peter R. Gillett, Rutgers, The State University of New Jersey; Nancy Uddin, Monmouth University;
Discussant: Cassandra Walsh, Affiliation Not Specified

Earnings Management and Forced CEO Dismissal. Liming Guan, University of Hawaii at Manoa; Shannon L Leikam, Brigham Young University; Charlotte J. Wright, Oklahoma State University;
Discussant: Noah P. Barsky, Villanova University

The Reputation Effects of Earnings Management in the Internal Labor Market. Steven E. Kaplan, Arizona State University; Susan P. Ravenscroft, Iowa State University;
Discussant: Elizabeth Dreike Almer, Portland State University

7.15 Audit Quality (Auditing)

Moderator: Khondkar Karim, Rochester Institute of Technology

The Effect of Legal Environment on Big Five Auditor Conservatism Around the World. Jere R. Francis, University of Missouri; Dechun Wang, University of Missouri; Alex Nikitkov, University of Missouri;
Discussant: Jayanthi Krishnan, Temple University

Audit Quality: Earnings Management in the Context of the 1997 Asian Crisis. Shireenjit Johl, Multimedia University; Christine Ann Jubb, Monash University; Keith Allen Houghton, Australian National University;
Discussant: Jayanthi Krishnan, Temple University

How Strategic Errors Increase the Quality of Audited Financial Statements - An Experimental Investigation. Urs Fischbacher, University of Zurich; Ulrike Stefani, University of Zurich;
Discussant: Jayanthi Krishnan, Temple University

7.16 Organizational Issues in Accounting (Accounting, Behavior and Organizations)

Moderator: Hui Chen, University of Tennessee

Does Mandatory Budgetary Involvement Enhance Managers' Perceptions of Budgetary Communication with Their Supervisor? Laura Francis-Gladney, Southern Illinois University Carbondale; Harold T Little, Western Kentucky University; Nace R. Magner, Western Kentucky University; Robert B. Welker, Southern Illinois University Carbondale;
Discussant: Theresa Libby, Wilfrid Laurier University

Are Too Many Performance Measures Undesirable? An Empirical Study of the Impact of the Number of Goal-Related Performance Measures on Task-Related Performance. Mandy M Cheng, The University of New South Wales;
Discussant: Linda Flaming, Monmouth University

Quality of IS Information, Innovation Budget Pressure, and Departmental Performance. Alan S. Dunk, University of Canberra;
Discussant: Charles Pineno, Clarion University of Pennsylvania

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