Tuesday, August 10, 2004—10:30 am–12:00 noon
4.1 Plenary Session Follow-Up: Questions & Answers
Moderator: William Kinney, The University of Texas at Austin
Panelists:
Robert Herz, FASB
William McDonough, PCAOB
David Walker, GAO
Don Nicolaisen, SEC
4.2 Refinements to Economic Theory (Accounting, Behavior and Organizations)
Moderator: Pamela Roush, University of Central Florida
Gaming Trust and Reciprocity: Some Experimental Evidence
Kiridaran Kanagaretnam, McMaster University; S.M. Khalid Nainar, McMaster University; Mohamed Shehata, McMaster University;
Discussant: Ananda Ganguly, Purdue University
International Transfer Pricing: A Comparison of Two Models
Canri Chan, Monterey Institute of International Studies;
Discussant: Anne Farrell, University of Illinois at Urbana-Champaign
Mediating Effects of Situational Ethics on the Agency Problem
Lori Holder-Webb, University of Wisconsin-Madison; Jeffrey Cohen, Boston College; Laurie Pant, Suffolk University; David John Sharp, The University of Western Ontario;
Discussant: Dennis Bline, Bryant College
4.3 Multinational Taxation and Markets (American Taxation Association)
Moderator: Michelle Hanlon, University of Michigan
Who Benefits from Multinational Tax Law Ambiguity?
Anja De Wawgenaere, Tilburg University; Richard C. Sansing, Dartmouth College and Tilburg University; Jacco L. Wielhouwer, Tilburg University;
Discussant: Shelley Rhoades-Catanach, Villanova University
Taxation Influences upon the Market in Venture Capital Trust Stocks: Theory and Practice
Kevin Holland, School of Management and Business, University of Wales at Aberystwyth, Wales, UK; Richard Jackson, School of Business and Economics, University of Exeter, England, UK; Mark Rhodes, University of Wales at Aberystwyth;
Discussant: Lillian Mills, University of Arizona
Dividends Clientele, New Insights and New Questions: The Brazilian Case
Jairo Laser Procianoy, Leonardo da Vinci Business School and Escola de Administração - Universidade Federal do Rio Grande do Sul; Rodrigo Verdi, University of Pennsylvania;
Discussant: Lillian Mills, University of Arizona
4.4 Internal Auditing and the Sarbanes-Oxley Act of 2002: Lessons Learned and the Implications for Education and Research (Auditing)
Moderator: Morley Lemon, University of Waterloo
Topics/Panelists:
"Evaluating Governance, Ethics, and Tone at the Top: Audit, Education, and Research Implications"
Richard Anderson, Partner, Internal Audit Services, PricewaterhouseCoopers and Member of the Professional Issues Committee of the IIA
"Educational and Research Needs: What We Have Learned from Our Constituents"
David Richards, President of the Institute of Internal Auditors
4.5 Modeling Performance Reports and Disclosures (Financial Accounting and Reporting)
Moderator: Thomas Hemmer, University of Chicago
Optimal Contracting with Endogenous Reporting Norms
Paul Fischer, The Pennsylvania State University; Steven Huddart, The Pennsylvania State University;
Discussant: Amir Ziv, Interdisciplinary Center, Herzliya, Israel
The Nature of the Interaction between Mandatory and Voluntary Disclosures
Eti Einhorn, Tel Aviv University;
Discussant: Amir Ziv, Interdisciplinary Center, Herzliya, Israel
Optimal Biases in Contracting: The Case of Optimistic Earnings Guidance and Beatable Analyst Forecasts
Brian Mittendorf, Yale University; Yun Zhang, Duke University;
Discussant: Amir Ziv, Interdisciplinary Center, Herzliya, Israel
4.6 Analysts' Incentives and Behavior (Financial Accounting and Reporting)
Moderator: Lihong Liang, The George Washington University
Determinants of the Informativeness of Analyst Research
Richard M Frankel, Massachusetts Institute of Technology; S. P. Kothari, Massachusetts Institute of Technology; Joseph P. Weber, Massachusetts Institute of Technology;
Discussant: Ane Tamayo, London Business School
Leaders and Followers among Security Analysts: Analysis of Impact and Accuracy
Pervin Keki Shroff, University of Minnesota; Ramgopal Venkataraman, University of Minnesota; Baohua Xin, University of Minnesota;
Discussant: Ane Tamayo, London Business School
Upgrades versus Downgrades: The Impact on Access to Information and Analysts' Forecast Accuracy
Shuping Chen, University of Washington; Dawn Matsumoto, University of Washington;
Discussant: Ane Tamayo, London Business School
4.7 Valuation Models (Financial Accounting and Reporting)
Moderator: Mark Penno, University Of Iowa
Accounting-Based Valuation and Returns Models
Merav Ozair, Tel Aviv University;
Discussant: Stephen Ryan
Heterogeneous Role of Income Statement
Bixia Xu, Wilfrid Laurier University;
Discussant: Stephen Ryan
Residual Income Valuation and the Introduction of Balance-Sheet Information into Return Models: Theory and Evidence
Peter Chen, Hong Kong University of Science and Technology; Guochang Zhang, Hong Kong University of Science and Technology;
Discussant: Stephen Ryan
4.8 Bond Ratings (Financial Accounting and Reporting)
Moderator: Debra Jeter, Vanderbilt University
Differential Timeliness and Accuracy in the Ratings of Certified vs. Non-Certified Bond Rating Agencies
William H. Beaver, Stanford University; Catherine Shakespeare, University of Michigan; Mark T Soliman, Stanford University;
Discussant: Joseph Piotroski, University of Chicago
Bankruptcy Probability Changes and the Differential Informativeness of Bond Upgrades and Downgrades
Yongtae Kim, Santa Clara University; Sandeep Nabar, Oklahoma State University;
Discussant: Joseph Piotroski, University of Chicago
Informational Effects of Regulation FD: Evidence from Rating Agencies
Philippe Jorion, University of California, Irvine; Zhu Liu, School of Management, University of California, Irvine; Charles Shi, University of California, Irvine;
Discussant: Joseph Piotroski, University of Chicago
4.9 Efficiency, Executive Compensation, and Revenues in Nonprofits (Government and Nonprofit)
Moderator: Donald Deis, University of Missouri
Marginal Spending and Efficiency in Charities
Andrea Alston Roberts, Boston College; Pamela Smith, The University of Texas San Antonio; Karen Taranto, The George Washington University;
Discussant: Susan Koch, Austin Peay State University
The Price of Doing Good: Executive Compensation in Nonprofit Organizations
Elizabeth K. Keating, Harvard University; Peter Frumkin, Harvard University;
Discussant: Robert Russ, Virginia Commonwealth University
Some Time Series Properties of Contribution Revenues
Charles A. Barragato, Long Island University - C.W. Post Campus;
Discussant: Randal Elder, Syracuse University
4.10 Audit Quality: International Studies (International Accounting)
Moderator: Ian Hague, Accounting Standards Board - Canada
Do Auditing Standards Improve the Information Environment of Public Companies? Evidence from an Emerging Market
Heibatollah Sami, Temple University; Haiyan Zhou, The University of Texas - Pan American;
Discussant: Tony Kang, McGill University
Government Interference, Ownership, and Demand for Audit Quality in China
Jason Zezhong Xiao, Cardiff University; Henry He Yang, Renmin University of China;
Discussant: Tony Kang, McGill University
4.11 Healthcare (Management Accounting)
Moderator: Harry Evans, The University of Pittsburgh
System Integration and the Balanced Scorecard: An Empirical Study of System Integration to Facilitate the Balanced Scorecard in the Healthcare Organizations
Bea Chiang, The College of New Jersey;
Discussant: Steve Salterio, Queen's University
Risk Sharing, Legal Liability and Physicians' Incentive Contracts
John Harry Evans III, Katz Graduate School of Business University of Pittsburgh; Kyonghee Kim, University of Pittsburgh; Nandu Nagarajan, University of Pittsburgh;
Discussant: Ranjani Krishnan, Michigan State University
Drivers of Downstream Revenue
Michael J. Petersen, Arizona State University;
Discussant: Mina Pizzini, The University of Texas at Dallas
4.12 Corporate Governance and Various Views of S-OX (Public Interest)
Moderator: John Thornton, Washington State University
Procedural Justice Theory in the Auditing Domain: An Analysis of the Sarbanes-Oxley Act
Barbara Woods McElroy, Susquehanna University; Christine Cooper, Susquehanna University;
Discussant: Dwight M. Owsen, Long Island University
The Law of Unintended Consequences? Assessing the Costs, Benefits, and Outcomes of the Sarbanes-Oxley Act
Michael G. Alles, Rutgers Business School; Alexander Kogan, Rutgers Business School; Miklos Vasarhelyi, Rutgers University;
Discussant: Mary Oliverio, Pace University
An Exploratory Study of the Effects of the Sarbanes-Oxley Act, the SEC, and National Stock Exchange(s) Rules on Audit Committee Alignment
Louis Braiotta, State University of New York at Binghamton; Jian Zhou, SUNY at Binghamton;
Discussant: Alan Reinstein, Wayne State University
4.13 Accounting on Every Desktop, Implications for Accounting Education (Two-Year College)
Moderator: Christine Kloezeman, Glendale Community College
Panelists:
Susan Crosson, Santa Fe Community College
Carol Yacht, Computer Accounting Resources & Online Learning
4.14 Pedagogical Tools to Improve Learning in the Auditing Area (Teaching and Curriculum)
Moderator: Ted Skekel, The University of Texas at San Antonio
Examining Student Perceptions of Learning and Growth Through Audit Risk Simulations
Brian Patrick Green, University of Michigan-Dearborn; Thomas G. Calderon, University of Akron;
Discussant: Araya Debessay, University of Delaware
Consideration of Control Environment and Fraud Risk: A Set of Instructional Cases
Maria H Sanchez, Rider University; Christopher P. Agoglia, Drexel University; Kevin F. Brown, Wright State University;
Discussant: Donald Wygal, Rider University
The Effectiveness of Interactive Professional Learning Experiences as a Pedagogical Tool: Evidence from an Audit Setting
Kevin F. Brown, Wright State University; Christopher P. Agoglia, Drexel University; Maria H Sanchez, Rider University;
Discussant: Martha Doran, San Diego State University
4.15 How to Increase the Probability of Publishing in Premier Accounting Journals (Integrative, History, and Other)
Moderator: Kenneth Merchant, University of Southern California
Panelists:
Lawrence Brown, Georgia State University
Robert C. Lipe, University of Oklahoma
Terry Shevlin, University of Washington
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