Monday, August 9, 2004—10:30 am–12:00 noon

1.1 Plenary Session Follow-Up: Questions & Answers

Presenter: Stephen R. Covey, FranklinCovey Company

1.2 Research Session: Auditors and Corporate Governance (Auditing)

Moderator: Mary Stone, University of Alabama

Accounting Alumni, Audit Firm Appointments, and Audit Committee Characteristics
Clive Lennox, Hong Kong University of Science & Technology; Chul W. Park, SKK Graduate School of Business, Sungkyunkwan University;
Discussant: Helen L Brown, Boston College

Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
Mark L. DeFond, University of Southern California; Rebecca N. Hann, University of Southern California; Xuesong Hu, University of Southern California;
Discussant: Helen L Brown, Boston College

Why do Some Firms Solicit Shareholders’ Voting on Auditor Selection?
Jagan Krishnan, Temple University; Zhongxia (Shelly) Ye, Temple University;
Discussant: Helen L Brown, Boston College

1.3 Gender Issues in Education and Practice (Gender Issues in Accounting)

Moderator: Suzanne Ward, University of Louisiana at Lafayette

The Performance of Male versus Female Students in one of the Senior Accounting Courses: The Ethiopian Experience
Laxmikantham Padakanti, Addis Ababa University;
Discussant: Dan R. Ward, University of Louisiana at Lafayette

Exploring Gender Differences in College of Business Educational Experiences
Rebecca Kaenzig, Appalachian State University; Eva Hyatt, Appalachian State University; Stella Anderson, Appalachian State University;
Discussant: Joyce Middleton, Frostburg State University

Work-family initiatives in public accounting firms: Opportunities for a multiparadigm program of research
Peggy Dwyer, University of Central Florida; Sharon Howell, University of Central Florida;
Discussant: Timothy J. Fogarty, Case Western Reserve University

1.4 Empirical Research in Government and Nonprofits (Government and Nonprofit)

Moderator: Barry Marks, University of Houston-Clear Lake

The Determinants of Auditee Satisfaction and Perceived Audit Quality in Local Government
Laurence E. Johnson, Colorado State University; Suzanne L. Lowensohn, Colorado State University; Donald Samelson, Colorado State University;
Discussant: Marc Rubin, Miami University

Measuring Audit Quality of Local Government Authorities in England and Wales
Gary Giroux, Texas A&M University; Rowan Jones, University of Birmingham;
Discussant: Rabih Zeidan, University of Houston

Tax-motivated Earnings Management by Associations
Mary Ann Hofmann, Andrews University;
Discussant: Avinash Arya

1.5 IT Governance: Teaching Issues and Research Opportunities (Information Systems)

Moderator: Ed O'Donnell, Arizona State University
Panelists:

J. Efrim Boritz, University of Waterloo
Tony Read, Managing Partner, Read & Associates

1.6 International Accounting: Transfer Pricing and Performance Evaluation (International Accounting)

Moderator: Kathy Otero, The University of Texas at El Paso

Global Transfer Pricing strategies of intangible assets, E-Commerce, and international taxation of multinationals
Wagdy M. Abdallah, Seton Hall University;
Discussant: Amy Lau, The University of Hong Kong

An Evaluation of Balanced Scorecard in Valuation: the Case of Exchange Ratio in the M&A in the Financial Industry of Taiwan
Wanncherng Wang, National Cheng Kung University;
Discussant: Amy Lau, The University of Hong Kong

1.7 Management Control Systems (Management Accounting)

Moderator: Janet Samuels, Arizona State University West

Using Non-financial Measures for Evaluating Business Strategy
Dennis Campbell, Harvard Business School; Srikant Datar, Harvard Business School; Susan L. Kulp, Harvard University; V.G. Narayanan, Harvard Business School;
Discussant: Michael Maher, University of California, Davis

Introducing the First Management Control Systems: Evidence from the Retail Sector
Tatiana Sandino, Harvard Business School;
Discussant: Dhinu Srinivasan, University of Pittsburgh

1.8 The Sarbanes-Oxley Act: More or Less (Public Interest)

Moderator: Paul Williams, North Carolina State University
Panelists:

Sara Reiter, Binghamton University
Robert Sack, University of Virginia Darden Graduate School
Lynn Turner, Former SEC Chief Accountant; Managing Director, Glass, Lewis & Co., LLC; Sun Microsystems corporate board member; and Senior Advisor to Kroll, Inc.

1.9 AICPA Educational Resources for Accounting Educators (Teaching and Curriculum)

Moderator: George Krull, Jr., Grant Thornton LLP
Panelists:

Joseph Bittner, American Institute of CPAs
Kenneth Bouyer, Ernst & Young LLP
Hubert D. Glover, Georgia State University
Thomas R. Weirich, Central Michigan University

Moderator: Kay Zekany, Ohio Northern University

Raising Students’ Ethical Sensitivity through the Value Relevance Approach
Michael P. Coyne, Bucknell University; Dawn W. Massey, Fairfield University; Jay Thibodeau, Bentley College;
Discussant: To Be Announced

Presenting Ethics in Accounting Classes: Encouraging Future Accountants to Do What's Right
Murphy Smith, Texas A&M University; Katherine T. Smith, Business Author; Elizabeth V. Mulig, Columbus State University;
Discussant: To Be Announced

Cheating and Moral Judgment in the College Classroom: A Natural Experiment
Timothy West, University of Arkansas; Sue Ravenscroft, Iowa State University; Bradley Shrader, Iowa State University;
Discussant: Charles Baril, James Madison University

1.11 Accounting and History (Integrative, History, and Other)

Moderator: Richard Fleischman, John Carroll University

Pennsylvania ($) 65000?
Keith W Hoskin, Warwick Business School; Richard H Macve, London School of Economics;
Discussant: Edward Coffman, Virginia Commonwealth University

Early Episodes in U. S. Auditing--Audit Committees, Auditing Processes, and Governance
Dale L. Flesher, University of Mississippi; William D. Samson, University of Alabama; Gary John Previts, Case Western Reserve University;
Discussant: Jeffrey McMillan, Clemson University

Management Accounting Sign Changes at The Hudson’s Bay Company, 1670 to 1914
Gary P. Spraakman, York University;
Discussant: Michael van Breda, Southern Methodist University

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