Monday, August 9, 2004—4:00 pm–5:30 pm
3.1 Auditors' Knowledge and Use of Information (Accounting, Behavior and Organizations)
Moderator: Charles Davis, Baylor University
The Effects of Computer Assurance Specialist Competence and Auditor AIS Expertise on Auditor Planning Judgments
Joseph F. Brazel, North Carolina State University; Christopher P. Agoglia, Drexel University;
Discussant: Mary Curtis, University of North Texas
The Effect of Experience on the Identification of and Tolerance for Negative Evidence in a Going Concern Situation
C. Gustav Lundberg, Duquesne University; Brian Nagle, Duquesne University;
Discussant: Helen Brown, University of Wisconsin-Madison
The Effects of Client Risk and Preparer Competence on Workpaper Review
Stephen K. Asare, University of Florida; Christine M. Haynes, The University of Texas at El Paso; James G. Jenkins, North Carolina State University;
Discussant: Joshua Herbold, University of Illinois
3.2 Current MAcc Program Issues (Accounting Programs Leadership Group)
Moderator: Jack Ruhl, Western Michigan University
Panelists:
Austin Dailey, Texas A&M University
Alan Lord, Bowling Green State University
Kevin Stocks, Brigham Young University
3.3 The Dividend Tax Puzzle (American Taxation Association)
Moderator: Connie Weaver, The University of Texas at Austin
Dividend Change, Institutional Ownership and Shareholder Wealth
Oliver Zhen Li, University of Notre Dame;
Discussant: Ira Weiss, Columbia University
Dividend Taxes and Implied Cost of Equity Capital
Dan Dhaliwal, University of Arizona; Linda Krull, The University of Texas at Austin; Oliver Zhen Li, University of Notre Dame; William Moser, University of Arizona;
Discussant: Ira Weiss, Columbia University
Tax-Clienteles or Transaction Costs? Further Evidence from Ex Dividend Days
Rakesh Bali, Adelphi University;
Discussant: Ira Weiss, Columbia University
3.4 Auditing Section Practice Advisory Council: Preparing Students for Today's Audits (Auditing)
Moderator: Robert Allen, University of Utah
Panelists:
Mark Beasley, North Carolina State University
Stephen Blowers, Ernst & Young
Craig Crawford, KPMG
Lyn Graham, BDO Siedman
3.5 Research Session: Auditors and Client Equity Offerings (Auditing)
Moderator: Ella Mae Matsumura, University of Wisconsin-Madison
What if Auditing was not a Low-Margin Business? Auditors and their IPO Clients as a Natural Experiment
Ram Venkataraman, University of Minnesota; Joseph P. Weber, Massachusetts Institute of Technology; Michael Willenborg, University of Connecticut;
Discussant: James C. McKeown, The Pennsylvania State University
Venture Capitalists as Additional Monitors in the Initial Public Offerings Market
Suzanne G Morsfield, University of Arizona; Christine E. L. Tan, New York University; William F. Felix, Jr., University of Arizona;
Discussant: James C. McKeown, The Pennsylvania State University
Auditor Characteristics and Pricing of Seasoned Equity Offers
Yongtae Kim, Santa Clara University; Myung S. Park, Virginia Commonwealth University;
Discussant: James C. McKeown, The Pennsylvania State University
3.6 Value Relevance of Accounting Numbers (Financial Accounting and Reporting)
Moderator: Helen Choy, University of California-Riverside
The Valuation Effects of Tax-deductible Goodwill
Peter M. Johnson, Brigham Young University;
Discussant: Mark Kohlbeck, University of Wisconsin-Madison
Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments
Anwer S. Ahmed, Syracuse University; Emre Kilic, Syracuse University; Gerald Lobo, Syracuse University;
Discussant: Mark Kohlbeck, University of Wisconsin-Madison
The Value Relevance of Financial Statements in Private Equity Markets
John R. M. Hand, University of North Carolina;
Discussant: Mark Kohlbeck, University of Wisconsin-Madison
3.7 Capital Market Effects of Earnings Quality (Financial Accounting and Reporting)
Moderator: Greg Waymire, Emory University
Earnings Quality and Pricing Effects of Earnings Patterns
Jennifer Francis, Duke University; Ryan LaFond, University of Wisconsin-Madison; Per Olsson, Duke University; Katherine Schipper, Financial Accounting Standards Board;
Discussant: Marlene Plumlee, University of Utah
Timeliness and Earnings Quality
Chi-Wen Jevons Lee, Tulane University; Heng Yue, Tulane University;
Discussant: Marlene Plumlee, University of Utah
Earnings Quality, Insider Trading, and Cost of Capital
David Aboody, University of California, Los Angeles; John Hughes, University of California, Los Angeles; Jing Liu, University of California at Los Angeles;
Discussant: Marlene Plumlee, University of Utah
3.8 Debt Contracts (Financial Accounting and Reporting)
Moderator: Wayne Thomas, University of Oklahoma
Performance Pricing in Bank Debt Contracts
Paul Asquith, MIT; Anne Beatty, The Pennsylvania State University; Joseph P. Weber, Massachusetts Institute of Technology;
Discussant: George Plesko, Massachusetts Institute of Technology
Earnings Management and the Cost of Technical Default
Hassan R HassabElnaby, University of Toledo; Michael Mosebach, University of Arkansas;
Discussant: George Plesko, Massachusetts Institute of Technology
Firms' Off-Balance Sheet Financing: Evidence from their Book-Tax Reporting Differences
Lillian F. Mills, University of Arizona; Kaye J. Newberry, University of Arizona;
Discussant: George Plesko, Massachusetts Institute of Technology
3.9 IT and Firm Performance (Information Systems)
Moderator: George Joseph, Savannah State University
Investigating the Risk-Return Relationship of Information Technology Investment: Firm-Level Empirical Analysis
Sanjeev Dewan, Graduate School of Management, UC-Irvine; Vijay Gurbaxani, Graduate School of Management, UC-Irvine; Charles Shi, University of California, Irvine;
Discussant: Kevin Kobelsky, Baylor University
Returns on Investment in Information Technology
Mark Anderson, The University of Texas at Dallas; Rajiv D. Banker, University of California, Riverside; Nan Hu, Singapore Management University;
Discussant: Clinton White, University of Delaware
Re-Examining the Association between IT Investments and Firm Profitability: A Component-Based Approach
Johnny Jiung-Yee Lee, University Of Utah; Taylor Randall, University of Utah; Paul Jen-Hwa Hu, University of Utah; Anne Wu, National Chengchi University;
Discussant: David Hayes, Louisiana State University
3.10 International Financial Reporting Standards IFRS/IASB Update (International Accounting)
Moderator: Cheryl Linthicum, The University of Texas at San Antonio
Panelists:
Mary Barth, International Accounting Standards Board
D. J. Gannon, Deloitte & Touche
Sara York Kenny, International Finance Corporation (The World Bank)
Paul Munter, Former SEC Fellow, KPMG
3.11 Management Accounting and the Stock Market (Management Accounting)
Moderator: Abdel Agami, Old Dominion University
Customer-Supplier Markets: The Valuation Implications of Accounting-Based Measures of Relative Market Power
Carolyn M. Callahan, University of Arkansas-Fayetteville; Marion J McHugh, University of Arkansas-Fayetteville; Rodney E Smith, University of Arkansas-Fayetteville;
Discussant: John R. M. Hand, University of North Carolina
Analysts' Earnings Forecast Errors and Cost Behavior
Myungsun Kim, University at Buffalo, SUNY; Jenice Prather-Kinsey, University of Missouri-Columbia;
Discussant: William Stammerjohan, Washington State University
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