Wednesday,
August 6, 2003 - 2:00 p.m.-3:30 p.m.
8.1 Innovation in Accounting
Education Award Presentation
An Introduction of
Business Processes and ERP into the Introductory Accounting Class at Arizona
State University. Harriet MacCracken, Julie Smith David and Philip Reckers,
all at Arizona State
The REA approach to teaching
accounting information systems. Bill McCarthy of Michigan State
University.
8.2 Institutional Issues in
Accounting Education (Teaching and Curriculum)
Moderator:
Cynthia Bolt-Lee, The Citadel
The Leading Issues in Accounting
Education at the Beginning of the 21st Century: An Analysis Based on
Publication Frequency, Extensiveness and Meta-analysis. Buagu Musazi,
Virginia State University; Cheryl Mitchem, Virginia State University
Discussant: Dennis Bline, Bryant College
Course Portfolios: An Integrative
Process to Document Compliance and Continuous Improvement of Learning Goals
Under the New AACSB - International Standards.Lawrence Hudack, Barry
University; Suzanne L. Lowensohn, Colorado State University
Discussant: Dennis Bline, Bryant College
A Comprehensive Assessment Plan for a
Graduate Accounting Program. James P. Borden, Villanova University;
Melinda S. German, Villanova University; David E. Stout, Villanova University
Discussant: Araya Debessay, University of Delaware
8.3 Pedagogical Tools and
Procedures (Teaching and Curriculum)
Moderator: Carole
Shook, University of Arkansas, Fayetteville
Moving from Lecture-Based Instruction
to Problem-Based Learning: Should Case Materials Precede or Follow Lectures in
Introductory Accounting? Fred Phillips, University of Saskatchewan;
Ganesh Vaidyanathan, University of Saskatchewan;
Discussant: Timothy J. Fogarty, Case Western
Reserve University
Using Cooperative Learning Structures
to Enhance Pedagogical Effectiveness in Accounting.
Sanjay Gupta, Valdosta State University; Andrew
Ostapski, Valdosta State University
Discussant: Timothy J. Fogarty, Case Western
Reserve University
Learning to Design and Teach an Accounting
Capstone. Kathryn J. Jervis, Washington
& Lee University
Discussant: Timothy J. Fogarty, Case Western
Reserve University
8.4 Facilitating Career Decisions
(Teaching and Curriculum)
Moderator: Terry
Ward, Middle Tennessee State University
A Reexamination of the Factors
Important to Selection of Accounting as a Major. Clement C Chen,
University of Michigan-Flint; Keith T Jones, Eastern Kentucky University; David
McIntyre, Clemson University
Discussant: Kent St. Pierre, University of Delaware
Developing Accounting Internship
Programs for Students: A Case Study of One School. Jack E. Kiger,
University of Tennessee; Keith G. Stanga, University of Tennessee
Discussant: Kent St. Pierre, University of Delaware
Does Graduate Education Contribute to
Professional Accounting Success? Ben Wier, Virginia Commonwealth
University; Dan N. Stone, University of Kentucky; Jim Hunton, Bentley College
Discussant: Kent St. Pierre, University of Delaware
8.5 Earnings Surprises, Trends and
Stock Prices (Financial Accounting and Reporting)
Moderator: Marc
Rubin, Miami University (of Ohio)
Persistence of Increasing Trends in
Past Earnigns and Stock Prices. Changling Chen, University of
Wisconsin-Madison
Discussant: Stan Markov, Emory University
Fallen Angels: The Market Response
to Earnings Disappointments Following a Sustained Period of Meeting Analyst
Expectations. Ramji Balakrishnan, The University of Iowa; W. Bruce Johnson,
The University of Iowa; K. Sivaramakrishnan, University of Houston
Discussant: Stan Markov, Emory University
Market Reaction to Earnings Suprise
Warnings: The Incremental Role of Shareholder Litigation Risk on the Warning
Effect. Rowland K. Atiase, The University of Texas at Austin; Somchai
Supattarakul, Thammasat University; Senyo Tse, The University of Texas at
Austin
Discussant: Stan Markov, Emory University
8.6 The Influence of Managers on
Reported Earnings (Financial Accounting and Reporting)
Moderator: Ted
Christensen, Brigham Young University
Last Chance Earnings Management: Using
the Tax Expense to Meet Analysts' Forecasts. Dan Dhaliwal, The
University of Arizona; Cristi A. Gleason, The University of Arizona; Lillian F.
Mills, The University of Arizona
Discussant: Krishna R Kumar, The George Washington University
Earnings Management, Potential
Debt-Covenant Violations, New Capital Issues and the Timing of Litigation
Settlements. Deanna Lee, Arizona State University
Discussant: Krishna R Kumar, The George Washington University
The Corporate Governance Role of
Venture Capitalists In Constraining Earnings Management in Initial Public
Offerings. Suzanne G. Morsfield, University of Michigan-Dearborn;
Christine E.L. Tan, Baruch College of the City University of New York
Discussant: Krishna R Kumar, The George Washington University
8.7 Auditing and Earnings
Management (Auditing)
Moderator: Brendan
O'Connell, Deakin University
Auditor Reputation, Discretionary
Accruals, and IPO Underpricing. Susan M. Albring, Syracuse University;
Randal J. Elder, Syracuse University; Jian Zhou, SUNY at Binghamton
Discussant: Keith Houghton, Australian National University
Does Big 6 Auditor Industry Expertise
Constrain Earnings Management? Gopal V. Krishnan, City University of
Hong Kong
Discussant: Keith Houghton, Australian National University
Audit Committees and Quarterly Earnings
Management. Joon S. Yang, University of Minnesota, Duluth; Jagan
Krishnan, Temple University
Discussant: Keith Houghton, Australian National University
8.8 Assurance and Users' Reactions
(Auditing)
Moderator: Bill
Thomas, Baylor University
Audit Quality and Post Earnings
Announcement Drift. Andrew Ferguson, University of New South Wales;
Zoltan Matolcsy, University of Technology, Sydney
Discussant: Stephen Wheeler, University of the Pacific
Auditor Reputation, Auditor
Independence and the Stock Market Reaction to Andersen's Clients.
Srinivasan Krishnamurthy, SUNY at Binghamton; Jian Zhou, SUNY at Binghamton;
Nan Zhou, SUNY at Binghamton
Discussant: Stephen Wheeler, University of the Pacific
Investigating the Reaction of
Relatively Unsophisticated Investors to Audit Assurance on Firm-Released News
Announcements. James E. Hunton, Bentley College; Jacqueline L. Reck,
University of South Florida; Robert E. Pinsker, Old Dominion University
Discussant: Stephen Wheeler, University of the Pacific
8.9 Management Control and
Contract Design (Management Accounting)
Moderator: Janet
Samuels, Arizona State University
Optimal Task Assignment and
Aggregation. Anthony D. Nikias, SUNY at Binghamton; Richard A. Young ,
The Ohio State University
Discussant: Li Zhang, University of California, Los Angeles
The Effect of Obedience Pressure on the
Creation of Budgetary Slack: An Ethical Dilemma. Stan Davis, Wake
Forest University; Todd DeZoort, The University of Alabama; Lori Kopp,
University of Lethbridge
Discussant: Kristy Towry, Emory University
Relative Performance Evaluaion and
Product Market Competition. Jia-Wen Liang, National Chengchi University
Discussant: Raj Mashruwala, Washington University in St. Louis
8.10 R&D and Valuation
(Financial Accounting and Reporting)
Moderator: Dan
Weiss, University of California, Davis
IPO Quality Signaling with
R&D. Re-Jin Guo, University of Illinois at Chicago; Baruch Lev, New
York University; Charles Shi, University of California, Irvine
Discussant: James C. McKeown, Pennsylvania State University
On the Relevance and Reliability of
R&D. Feng Gu, Boston University; Baruch Lev, New York University
Discussant: James C. McKeown, Pennsylvania State University
The Valuation of Research and
Development: Does it Pay to be Different? Jose A. C. Moreira, Universidade
do Porto; Peter F. Pope, Lancaster University
Discussant: James C. McKeown, Pennsylvania State University
8.11 China (International
Accounting)
Moderator: Fouad
AlNajjar, Davenport University
Ownership, Board Structure and
Informativeness of Earnings - Evidence from an Emerging Market. Michael
Firth, Hong Kong Polytechnic University; Peter Fung, Hong Kong Polytechnic
University; Oliver M. Rui, Hong Kong Polytechnic University
Discussant: Obeua Persons, Rider University
Market Performance and Corporate
Restructuring of Troubled Firms: An Empirical Analysis of Chinese "Special
Treatment" (ST) and "Particular Transfer" (PT) Firms.
Joanna L.Y. Ho, University of California, Irvine; Li-Chin Jennifer Ho, The
University of Texas at Arlington; Phyllis Lai-Lan Mo, Hong Kong Polytechnic
University
Discussant: Obeua Persons, Rider University
Environmental Factors Influencing
China's Accounting Reforms and Standards. David C. Yang, University of
Hawaii at Manoa
Discussant: Obeua Persons, Rider University
8.12 Research Across National
Borders (International Accounting)
Moderator: John
Eichenseher, University of Wisconsin-Madison
Who in the World is my Peer?
Selecting Comparable Firms across National Borders. Sanjeev Bhojraj,
Cornell University; Charles M. C. Lee, Cornell University; David Ng, Cornell
University
Discussant: Tony Kang, Singapore Management University
The Financial Performance, Capital Constraints
and Financial Reporting Environment of Crosslisted
Firms: Evidence from Mexico. Paquita Y.
Davis-Friday, University of Notre Dame; Thomas J.
Frecka, University of Notre Dame
Discussant: Tony Kang, Singapore Management
University
8.13 Accountants' Cognition and
Judgment (Accounting, Behavior and Organizations)
Moderator: Anne
Magro, University of Oklahoma
The Effects of Feedback Type on
Auditor Judgment Performance Under Diferent Levels of Task Complexity.
Patrick W. Leung, Hong Kong Polytechnic University; Ken T. Trotman, The
University of New South Wales
Discussant: Jennifer R. Joe, Georgia State University
Do Auditors Think As
Frequentists? Natalia V. Kotchetova, University of Waterloo; William F.
Messier, Georgia State University; Aasmund Eilifsen, Norwegian School of
Economics and Business Administration
Discussant: Gary Entwistle, University of Saskatchewan
Reducing Accounting Fixation:
Determinants of Cognitive Adaptation to Variation in Accounting Method.
David T. Dearman, Arkansas State University; Michael D. Shields, Michigan State
University
Discussant: Susan McCracken, University of Toronto
8.14 Tax Research Using Panel Data
(American Taxation Association)
Moderator: John
Phillips, University of Connecticut
Taxation and Reinsurance in the UK Life
Insurance Industry. Phil Hardwick, University of Bournemouth; Hong Zou,
University of Wales Cardiff
Discussant: Chris Bauman, University of Wisconsin-Milwaukee
Choice of Inventory Valuation Method
and the Self-Selection Bias. Pervaiz Alam, Kent State University; Eng
Seng Loh, Caterpillar, Inc.
Discussant: Chris Bauman, University of Wisconsin-Milwaukee
An Investigation of Rational
Expectations Framing Effects on Participation in Individual Retirement Accounts
Using Tax Return Data. Charles R Enis, Pennsylvania State University;
Discussant: Chris Bauman, University of Wisconsin-Milwaukee
8.15 Judgment Related Emerging
Technologies (Artificial Intelligence/Emerging Technologies)
Moderator:
Stewart Leech, University of Melbourne, Australia
Systematic Investor Undervaluation of
Information Technology Expenditures. Vernon J. Richardson, University
of Kansas; Robert Zmud, University of Oklahoma
Discussant: Clinton E. (Skip) White, University
of Delaware
The Value Added of XBRL:an Investor's
Perspective. Huey-Yeh Lin, National Yunlin University of Science &
Technology; Chi-Chun Chou, National Chung Cheng University; Meihua Koo,
University of Nevada, Las Vegas
Discussant: Alan Teixeira, University of
Auckland
The Future Impacts of XBRL: A Call for
Research. Amelia A Baldwin, The University of Alabama; Carol E Brown,
Oregon State University
Discussant: Margarita Lenk, Colorado State
University
8.16 Regulation, Reporting, and
Disclosure in the Nonprofit Sector (Government and Nonprofit)
Moderator: William
Stout, University of Louisville
The Influence of Voluntary,
Nonfinancial Disclosures on Individual Charitable Donations. Steve
Buchheit, Texas Tech University; Linda M. Parsons, George Mason University
Discussant: Rita Hartung Cheng, University of Wisconsin-Milwaukee
The Impact of Accounting Regulation on
Nonprofit Revenue Recognition. Charles A. Barragato, Long Island
University, C.W. Post Campus
Discussant: Douglass E Ziegenfuss, Old Dominion University
Financial Disclosure Management by
Nonprofit Organizations. Ranjani Krishnan, Michigan State University;
Michelle Higgins Yetman, The University of Iowa; Robert J. Yetman, The
University of Iowa
Discussant: Angela Gore, University of Oregon
8.17 Disclosure, Acceptance, and
Success (Information Systems)
Moderator: Marcus
Odom, Southern Illinois University Carbondale
Examining the Role of Innovation
Diffusion Factors on the Implementation Success of Enterprise Resource Planning
Systems. Marianne Bradford, North Carolina State University; Juan
Florin, Bryant College
Discussant: Delwyn DeVries, University of Tennessee
Choice Behavior and Goal
Orientation in System Learning Decisions. Christopher J. Wolfe, Texas
A&M University; Tina Loraas, Texas A&M University; Michelle Chandler,
Texas A&M University
Discussant: Patrick Wheeler, University of Missouri-Columbia
Website Business Reporting:
Voluntary Disclosures and Financial Reporting Practices. Ram S. Sriram,
Georgia State University; Indrarini Laksmana, Georgia State University
Discussant: Jagdish Pathak, University of Windsor
8.18 Disclosures in the Public
Interest (Public Interest)
Moderator: Lois
Mahoney, University of Central Florida
Public Interest Reporting to European
Investors: The Case of the 1850's Illinois Central Railroad. Dale L.
Flesher, University of Mississippi; Gary John Previts, Case Western Reserve
University; William D. Samson, The University of Alabama
Discussant: Martin R. Mathews, Charles Sturt
University
The Linkage Between Corporate
Environmental and Financial Performance: A Review of the Literature.
Shannon Garrity, University of Vermont; D. Jacque Grinnell, University of
Vermont; Herbert G. Hunt III, California State University, Long Beach
Discussant: Martin R. Mathews, Charles Sturt
University
Financial Health and Environmental
Disclosure Policy. Denton Collins, The University of Memphis; George
Gamble, University of Houston; Kathy Hsu, University of Louisiana at Lafayette;
Austin Reitenga, The University of Texas at San Antonio
Discussant: Martin R. Mathews, Charles Sturt
University
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