Wednesday, August 6, 2003 - 4:00 p.m.-5:30 p.m.
9.1 Education for Professional
Responsibility (Teaching and Curriculum)
Moderator:
Elizabeth Almer, Portland State University
Lakeview United Methodist Church: Issues in Auditor
Independence, Internal Control, and Ethics.
Barry J. Bryan, Ouachita Baptist University; Cheryl
T. Metrejean, University of Mississippi
Discussant: Martin R. Mathews, Charles Sturt
University
An Examination of the Teaching of Ethics
in Accounting Courses. J. Edward Ketz, Pennsylvania
State University; Timothy J. Louwers, Louisiana
State University; Dwight M. Owsen, Louisiana State
University
Discussant: Martin R. Mathews, Charles Sturt
University
Ethical Training in Graduate Accounting
Courses: Effects of Intervention, Gender and Class
Size on Students' Ethical Reasoning. Mohammad
J. Abdolmohammadi, Bentley College
Discussant: Martin R. Mathews, Charles Sturt
University
9.2 Cases and Other Learning
Materials (Teaching and Curriculum)
Moderator:
Larry Parker, Case Western Reserve University
Premium Concepts
Hardware—Outsourcing Key Components in a Global Environment.
Monica Arroyo-Brockmann, Von Duprin/Ingersoll Rand; Susan B. Hughes, Butler
University
Discussant: Sandy Lang, Affiliation Not Specified
Children and Family Service Center:
A Not-for-Profit Case Study. Vickie Tomlinson, Tennessee Children's
Home; Terry J. Ward, Middle Tennessee State University; G. Robert Smith, Middle
Tennessee State University
Discussant: Sandy Lang, Affiliation Not Specified
An International Research Project for
the Accounting Curriculum. Marilyn B. Misch, Pepperdine University;
Discussant: Sandy Lang, Affiliation Not Specified
9.3 Earnings Thresholds
(Financial Accounting and Reporting)
Moderator: Karen
Nelson, Rice University
Making Sense of Cents: An
Examination of Firms that Marginally Miss or Beat Analyst Forecasts.
Sanjeev Bhojraj, Cornell University; Paul Hribar, Cornell University; Marc
Picconi, Cornell University
Discussant: Siva Nathan, Georgia State University
Bias in Management Forecasts.
BokHyeon Baik, Michigan State University; Guohua Jiang, Peking University
Discussant: Siva Nathan, Georgia State University
A Temporal Analysis of Earnings
Management Thresholds. Lawrence D. Brown, Georgia State University;
Marcus L. Caylor, Georgia State University
Discussant: Siva Nathan, Georgia State University
9.4 Financial Disclosure and
Financial Distress (Financial Accounting and Reporting)
Moderator: Mohamed
Bayou, University of Michigan-Dearborn
Financial Information Environment of
Loss Firms. Yonca Ertimur, New York University
Discussant: Carla Hayn, University of California, Los Angeles
The Role of Book Value, Earnings,
and Cash Flow Information In Assessing the Likelihood of Emergence from
Corporate Financial Distress. Gregory D. Kane, University of Delaware; Uma
Velury, University of Delaware; Frederick Richardson, Virginia Polytechnic
Institute and State University
Discussant: Carla Hayn, University of California, Los Angeles
Strategic Use of Disclosure
Policy in Distressed Firms. Lori Holder-Webb, University of
Wisconsin-Madison
Discussant: Carla Hayn, University of California, Los Angeles
9.5 Monitoring and Accounting
Quality (Financial Accounting and Reporting)
Moderator: Andrew
Felo, Pennsylvania State University
The Value Relevance of Accounting
Information, Ownership Structure, and Business Group Affiliation: From Korean
Business Group. Kee-Hong Bae, Korea University; Seok Woo Jeong, Korea
University
Discussant: Kirsten Anderson, Georgetown University
The Effect of the S&P T&D
Rankings on Market Beta, Abnormal Returns and Earnings Response Coefficients In
the Period Surrounding the Report Release Date. C. S. Agnes Cheng,
University of Houston; Denton Collins, The University of Memphis; Henry Huang,
University of Houston
Discussant: Kirsten Anderson, Georgetown University
Debt Financing and the Value Relevance
of the Balance Sheet and Income Statement: The Role of Bank Dependence.
Wooseok Choi, Michigan State University
Discussant: Kirsten Anderson, Georgetown University
9.6 Auditor Attributes
(Auditing)
Moderator: Jeffrey
McMillan, Clemson University
Decomposition of Fraud Risk
Assessments and Auditors' Sensitivity to Fraud Cues. T. Jeffrey Wilks,
Brigham Young University; Mark F. Zimbelman, Brigham Young University
Discussant: Natalia Kotchetova, University of Waterloo
Auditor's Virtue: The Development of
a Valid and Reliable Measure. Theresa Libby, Wilfrid Laurier University
Discussant: Natalia Kotchetova, University of Waterloo
An Investigation of the Attributes of
Top Industry Audit Specialists. Mohammad J. Abdolmohammadi, Bentley
College; D. Gerald Searfoss, University of Utah; James Shanteau, Kansas State
University
Discussant: Natalia Kotchetova, University of Waterloo
9.7 Stock Market Anomalies
(Financial Accounting and Reporting)
Moderator: Debra
Jeter, Vanderbilt University
Risk, Mispricing, and Value
Investing. Eli Bartov, New York University; Myungsun Kim, University of
Missouri-Columbia
Discussant: Nilabhra Bhattacharya, University of Utah
Reduction of Post Earnings
Announcement Drift Through Use of Conference Calls. Mark Kohlbeck,
University of Wisconsin-Madison; Matthew Magilke, University of
Wisconsin-Madison
Discussant: Nilabhra Bhattacharya, University of Utah
The Use of Accruals as a Signaling
Device: An Analysis of Earnings Re-Pricing around Stock Splits. Henock
Louis Louis, Pennsylvania State University; Dahlia M. Robinson, Arizona State
University
Discussant: Nilabhra Bhattacharya, University of Utah
9.8 Non-Audit Services and
Auditor Independence (Auditing)
Moderator: Deborah
Lindberg, Illinois State University
Non-Audit Fees, Auditor
Independence, and Bond Ratings. Duane M. Brandon, Virginia Polytechnic
Institute and State University; Aaron D. Crabtree, Virginia Polytechnic
Institute and State University; John J. (Jack) Maher, Virginia Polytechnic
Institute and State University
Discussant: Susan Parker, Santa Clara University
Non-Audit Fee Disclosures and the
Market Valuation of Earnings Surprises. Jere R Francis, University of
Missouri; Bin Ke, Pennsylvania State University
Discussant: Susan Parker, Santa Clara University
Non-Audit Services and Earnings
Conservatism: Is Auditor Independence Impaired? Stephen L. Taylor,
University of New South Wales; Sarah J. Taylor, University of Technology,
Sydney; Caitlin Ruddock, Australian Securities and Investments Commission
Discussant: Susan Parker, Santa Clara University
9.9 Incentive Schemes and Quality
(Management Accounting)
Moderator: Marcela
Porporato, IESE Business School
Cost Accounting Practices in
Advanced Manufacturing Environments. Rosemary R. Fullerton, Utah State
University; Cheryl S. McWatters, University of Alberta
Discussant: Wim A. Van der Stede, University of Southern
California
Effects of a Group
Performance-Based Incentive Scheme on Labor Productivity and Product
Quality. Francisco J. Roman, Rice University
Discussant: Wim A. Van der Stede, University of Southern
California
The Association between ISO 9000
Certification and Financial Performance. Divesh S. Sharma, Nanyang
Technological University
Discussant: Shijun Cheng, University of Michigan
9.10 Resource Usage and
Activity-Based Costing (Management Accounting)
Moderator: Laurie
McWhorter, University of North Carolina at Charlotte
The Economic Impact of Congestion and
Capacity Utilization: An Empirical Examination. Mahendra Gupta,
Washington University in St. Louis; Taylor Randall, University of Utah; Anne
Wu, National Chengchi University
Discussant: Michael Petersen, Arizona State University
The Influence of Task Difficulty,
Implementation Process Factors, and User Perceptions on User Acceptance of
Activity-Based Information. Aretha Y. Hill, Florida A&M University;
Annie S. McGowan, Texas A&M University; Sarah Holmes, Texas A&M
University
Discussant: Alan Webb, University of Waterloo
The Effect of Cost Information and
Incentives on Performance in New Product Development. Donna M. Booker,
University of Cincinnati; Andrea Drake, University of Cincinnati; Axel K. D.
Schulz, University of Melbourne
Discussant: Kimberly Sawers, University of California, Riverside
9.11 Corporate Governance
(International Accounting)
Moderator: Bruce
Behn, University of Tennessee
Governance and Forecast Guidance:
International Evidence. Lawrence D. Brown, Georgia State University;
Huong N. Higgins, Worcester Polytechnic Institute
Discussant: Heibatollah Sami, Temple University
The Impact of the Legal and Financial
Reporting Environments on Individual Analyst Forecast Performance. R.
Ron Barniv, Kent State University; Mark Myring, Ball State University; Wayne B
Thomas, University of Oklahoma
Discussant: Heibatollah Sami, Temple University
Investor Protection and Corporate
Governance: Evidence from Worldwide CEO Turnover. Mark L. DeFond,
University of Southern California; Mingyi Hung, University of Southern
California
Discussant: Heibatollah Sami, Temple University
9.12 Analysts' Forecasts
(International Accounting)
Moderator: Erv
Black, Brigham Young University
International Institutional Factors
and Analysts' Cash Flow Forecasts. Mark L. DeFond, University of
Southern California; Mingyi Hung, University of Southern California
Discussant: Stephen R. Goldberg, Grand Valley State University
Financial Analysts and the
Subsidiary Earnings Anomaly. Don Herrmann, Oregon State University;
Tatsuo Inoue, Kwansei Gakuin University; Wayne B. Thomas, University of
Oklahoma
Discussant: Stephen R. Goldberg, Grand Valley State University
Does Analyst Behavior Explain
Market Mispricing of Foreign Earnings for U.S. Multinational Firms? K. K.
Raman, University of North Texas; Inder Khurana, University of Missouri;
Raynolde Pereira, University of Missouri
Discussant: Stephen R. Goldberg, Grand Valley State University
9.13 Firm Financial Structure and
Taxes (American Taxation Association)
Moderator: Julia
Brennan, University of Massachusetts Boston
The Effects of the Cost of Foreign
Internal Funds on Firms' Financing Choice of Debt versus Internal
Funding. Susan M. Albring, Syracuse University
Discussant: Connie Weaver, The University of Texas at Austin
An Empirical Investigation into the
Impact of Capital Gains Tax on Investor Behaviour. Dean Hanlon, Monash
University; Sean Pinder, University of Melbourne
Discussant: Connie Weaver, The University of Texas at Austin
Diversification and Taxes: Evidence
from the Taxation of Capital Gains and Losses. Richard J. Rendleman,
University of North Carolina; Douglas A. Shackelford, The University of North
Carolina at Chapel Hill
Discussant: Connie Weaver, The University of Texas at Austin
9.14 Experimental Markets
(Accounting, Behavior and Organizations)
Moderator: Angus
Duff, University of Paisley
Information Transparency and
Coordination Failure: Theory and Experiment. Regina M. Anctil, University
of Minnesota, Minneapolis; John Dickhaut, University of Minnesota, Minneapolis;
Chandra Kanodia, University of Minnesota, Minneapolis; Brian P. Shapiro,
University of Minnesota, Minneapolis
Discussant: Frederick Rankin, Washington University in St. Louis
Strategic Disclosure of Risky
Prospects: A Laboratory Experiment. Jessen L. Hobson, The University of
Texas at Austin; Steven J. Kachelmeier, The University of Texas at Austin
Discussant: Shawn M. Davis, Georgia State University
9.15 Emerging Technology Use in
Knowledge and Judgment Sharing (Artificial Intelligence/Emerging
Technologies)
Moderator:
Naser Khaledi, Temple University
Knowledge-Based Evaluation of Internal
Accounting Control Systems—A Pattern Recognition Approach. Kuo-Tay
Chen, National Taiwan University; Ronald M. Lee, Erasmus University Rotterdam
Discussant: Luis Andy Garcia, Texas Tech
University
The Differential Use and Effect of
Knowledge-Based System Explanations in Novice and Expert Judgment
Decisions. Vicky Arnold, University of Connecticut; Nicole Clark,
University of Tasmania; Phil Collier, University of Melbourne; Stewart A Leech,
University of Melbourne; Steve G. Sutton, University of Connecticut
Discussant: Marilyn Greenstein, Arizona State
University West
Collaborative versus Individual
Performance In A Distributed Learning Environment: An Experiment. Amy W.
Ray, Bentley College; Doug Roberts, Appalachian State University; Marilyn
Greenstein, Arizona State University West
Discussant: Christopher Wolfe, Texas A&M
University
9.16 Research Examining
Incentives in NonProfit Organizations, and Methodological Issues (Government
and Nonprofit)
Moderator: G.
Smith, Middle Tennessee State University
Detecting Earnings Management in
Not-for-Profit Entities: An Experiment. Saleha B Khumawala, University
of Houston; Linda M. Parsons, George Mason University; Teresa P Gordon,
University of Idaho
Discussant: Kathryn Jervis, Washington & Lee University
Incentive Compensation Systems in
Nonprofit Organizations: An Analysis of the Relationship with Executive Pay and
Organizational Performance. Sandra B. Richtermeyer, University of
Wyoming; Kenton B. Walker, University of Wyoming
Discussant: Ken Smith, Pepperdine University
Determinants of Charitable Donations
to U.S. Nonprofit Organizations: New Evidence from Panel Data. Nicholas
P. Marudas, Auburn University at Montgomery; Fred A. Jacobs, Georgia State
University
Discussant: Kenneth R. Henry, Florida International University
9.17 Models and Representations
(Information Systems)
Moderator: Kijo
Cho, Kyungnam University
Antecedents of the Demand for
Assurance Services: A Model for Analysis with Applications in B2B
E-Commerce. Stacy E. Kovar, Kansas State University; Elaine G. Mauldin,
University of Missouri-Columbia
Discussant: Som Bhattacharya, Florida Atlantic University
Syntactic and Semantic Understanding
of Conceptual Data Models. Cheryl L. Dunn, Florida State University;
Gregory J. Gerard, Florida State University; Severin V. Grabski, Michigan State
University
Discussant: To Be Announced
Limitations and Extensions to REA
Accounting Database Representations. Daniel E. OLeary, University of
Southern California
Discussant: Julie Smith David, Arizona State University
9.18 Gender Issues and Culture
(Gender Issues in Accounting)
Moderator:
Katherene Terrell, University of Central Oklahoma
Gender and Salary: A Study of
Accountants in Japan. Yvonne Stedham, University of Nevada Reno; Jeanne
H. Yamamura, University of Nevada Reno; Michimasa Satoh, Nagoya University
Discussant: To Be Announced
A Multivariate Gender Study in Financial
Analysis and Self-Confidence. Robert L. Webster, Ouachita Baptist
University; T. Selwyn Ellis, Louisiana Tech University; Barry J. Bryan,
Ouachita Baptist University
Discussant: To Be Announced
9.19 Financial Performance and
Management Choice: Public Interest Implications (Public Interest)
Moderator: Robin
Radtke, The University of Texas at San Antonio
Why Do Firms Convert to Cash Balance
Pension Plans? An Empirical Investigation. Julia D'Souza, Cornell
University; John Jacob, University of Colorado at Boulder; Barbara Lougee,
University of California, Irvine
Discussant: Brendan O'Connell, Deakin University
Employee Relations & The
Likelihood of Occurrence of Corporate Financial Distress. Gregory D. Kane,
University of Delaware; Uma Velury, University of Delaware; Bernadette Ruf, The
University of Akron
Discussant: Brendan O'Connell, Deakin University
Accounting and Market Performance:
Keys to the Dynamics of Changing Reputations? Eugene W. Szwajkowski,
University of Illinois at Chicago; Raymond E. Figlewicz, Grand Valley State
University; Deborah K. Jones, Wayne State University
Discussant: Brendan O'Connell, Deakin University
9.20 Diversity in Research:
Knowing What Counts In The Tenure Process (Faculty Diversity and
Initiatives)
Moderator: Mark
Dawkins, University of Georgia
Discretion in Financial Reporting: The
Voluntary Expensing of Compensatory Stock Options. Dahlia M. Robinson,
Arizona State University
Discussant: Peter M. Johnson, Brigham Young University
Judging Board Quality: Do
Investors' Perceptions and Empirical Observations Coincide? Jennifer R.
Joe, Georgia State University; Dahlia M. Robinson, Arizona State University
Discussant: Helen Brown, University of Wisconsin-Madison
An Investigation of Serial Position
Effect Theory On Accounting Students' Performance. Emmanuel O. Onifade,
Morehouse College; Cheryl Allen, Morehouse College; Duane Jackson, Morehouse
College
Discussant: Cythia Jackson, Northeastern University
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