Monday, August 9, 2004—2:00 pm–3:30 pm
2.1 Independence and Sarbanes-Oxley (Accounting, Behavior and Organizations)
Moderator: Christine Haynes, The University of Texas at El Paso
Client Identification and Auditor Independence: A Comprehensive Model of Auditors’ Client Identification and Its Effect on Auditor Independence
E. Michael Bamber, University of Georgia; Venkataraman M. Iyer, University of North Carolina at Greensboro;
Discussant: Christine Earley, University of Connecticut
The Impact of Social Influence on Reporting Reliability
Brian W Mayhew, University of Wisconsin - Madison; Pamela R. Murphy, University of Wisconsin - Madison;
Discussant: Shawn Davis, Georgia State University
Investor Preference For and Response to Financial Reporting Under Rule-Based Versus Principle-Based Accounting Standards
Wendy J. Bailey, University of California Riverside; Kimberly Sawers, University of California, Riverside;
Discussant: Arianna Pinello, Georgia State University
2.2 XBRL: Issues and Impacts (Artificial Intelligence/Emerging Technologies)
Moderator: To Be Announced
Building XBRL Taxonomies: An Ontological Analysis
Roger Debreceny, Nanyang Technological University; Glen Gray, California State University, Northridge;
Discussant: Jagdish Gangolly, SUNY at Albany
The Impact of XBRL in 2010: Preliminary Results of a Delphi Investigation
Brad S. Trinkle, The University of Alabama;
Discussant: Jagdish Gangolly, SUNY at Albany
Implications of XBRL - financial reporting research opportunities
Alan M. Teixeira, Institute of Chartered Accountants of New Zealand;
Discussant: Jagdish Gangolly, SUNY at Albany
2.3 Research Session: Analytical and Experimental Auditing Research (Auditing)
Moderator: Jennifer Joe, Georgia State University
Auditor Liability and Business Investment
Chiawen Liu, National Taiwan University; Taychang Wang, National Taiwan University;
Discussant: Robert Tucker, Fordham University
Learning about Client Risk through Audit and Non-Audit Services
Paul J. Beck, The University of Illinois; Martin G.H. Wu, The University of Illinois;
Discussant: Robert Tucker, Fordham University
Legal Regimes, Damage Apportionment Rules, and Auditor Independence - Theory and Experimental Evidence
Hung-Chao Yu, National Chengchi University (Taiwan, ROC);
Discussant: Robert Tucker, Fordham University
2.4 Minority Recruiting in the Profession: Closing The Expectations Gap (The Diversity Section)
Moderator: Kevin James, Middle Tennessee State University
Panelist:
Challenge Okiwe, National Association of Black Accountants
2.5 Earnings-based Valuation (Financial Accounting and Reporting)
Moderator: Bharat Sarath, CUNY -Baruch
Examining the Price-Earnings Relation in a Real Options Framework with Investor Learning
Philip Joos, University of Rochester; Alexei Zhdanov, University of Rochester;
Discussant: Krishnamoorthy Ramesh, Michigan State University
Market Reaction to Multiple Contemporaneous Earnings Signals: Earnings Announcements and Future Earnings Guidance
Rowland K. Atiase, The University of Texas at Austin; Haidan Li, University of Iowa; Somchai Supattarakul, Thammasat University, Thailand; Senyo Tse, The University of Texas at Austin;
Discussant: Krishnamoorthy Ramesh, Michigan State University
Modeling Goodwill for Banks: A Residual Income Approach with Empirical Tests
Joy Begley, University of British Columbia; Sandra Chamberlain, University of British Columbia; Yinghua Li, University of British Columbia;
Discussant: Krishnamoorthy Ramesh, Michigan State University
2.6 Earnings Management and Its Detection (Financial Accounting and Reporting)
Moderator: Patricia Dechow, University of Michigan
An Alternative Interpretation of the Discontinuity in Earnings Distributions
William H. Beaver, Stanford University; Maureen F. McNichols, Stanford University; Karen K. Nelson, Rice University;
Discussant: Kin Lo, University of British Columbia
Additional Evidence on Discretionary Accruals of Benchmark Beaters
James C. Hansen, University of Illinois at Chicago;
Discussant: Kin Lo, University of British Columbia
Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted EPS
Carol A. Marquardt, New York University; Christine I. Wiedman, University of Western Ontario;
Discussant: Kin Lo, University of British Columbia
2.7 Accounting Conservatism - Evidence and Incentives (Financial Accounting and Reporting)
Moderator: Mark Trombley, University of Arizona
Earnings Conservatism in a Continuous Disclosure Environment: Empirical Evidence
Sarah J. Taylor, University of Melbourne; Stephen L. Taylor, University of New South Wales;
Discussant: John Phillips, University of Connecticut
Conservatism and the Asymmetric Timeliness of Earnings: An Event-based Approach
Pervin Shroff, University of Minnesota; Ramgopal Venkataraman, University of Minnesota; Suning Zhang, University of Minnesota;
Discussant: John Phillips, University of Connecticut
Conservative Accounting Choices
Mark Bagnoli, Purdue University; Susan Watts, Purdue University;
Discussant: John Phillips, University of Connecticut
2.8 Post Sarbanes Oxley Reforms: Financial Statements Insurance, the Financial Accounting Model, and Structure of Boards of Directors (Financial Accounting and Reporting)
Moderator: Joshua Ronen, New York University
Panelists:
William Allen, New York University
Robert H. Herz, Financial Accounting Standards Board
Ira Solomon, University of Illinois
Lynn Turner, Colorado State University
Melvyn I. Weiss, Managing Partner, Milberg Weiss, Bershad, & Schulman LLP
2.9 CEO Compensation (Management Accounting)
Moderator: David Satava, University of Houston-Victoria
Stock-Based versus Cash Compensation: Does the Correlation between Earnings and Stock Returns Matter?
Jae Yong Shin, University of Wisconsin-Madison;
Discussant: Anthony Cataldo, Oakland University
CEO Compensation in Established Pharmaceutical Firms
Nathan V. Stuart, University of Florida;
Discussant: Dhananjay Nanda, Duke University
Interrelationships Between Components of Managerial Compensation and Firm Characteristics
Richard A. Lord, Montclair State University; Yoshie Saito, Temple University;
Discussant: Lihong Liang, The George Washington University
2.10 Concrete Suggestions for Taking Back the Classroom (Teaching and Curriculum)
Moderator: Tom Klammer, University of North Texas
Panelists:
Susan Crosson, Santa Fe Community College
Paul Solomon, Northern Arizona University & San Jose State University, Emeritus
Peter Wilson, Boston College
2.11 Changes in Accounting Textbooks (Two-Year College)
Moderator: William Harvey, Henry Ford Community College
Panelists:
Paul Kimmel, University of Wisconsin-Milwaukee
Belverd Needles, DePaul University
John Wild, University of Wisconsin-Madison
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