Tuesday, August 10, 2004—2:00 pm–3:30 pm
5.1. Financial Statement Users' Judgments (Accounting, Behavior and Organizations)
Moderator: Linda Flaming, Monmouth University
Board of Director Characteristics and Corporate Lending Judgments
Divesh S Sharma, Nanyang Technological University; Lay Huay Yeap, Nanyang Technological University;
Discussant: Andrew Felo, The Pennsylvania State University
Using Counter-explanation to Limit Unintentional Optimism in Analysts' Forecasts of Annual Earnings for Loss Firms
Kathryn Kadous, Emory University; Susan D. Krische, University of Illinois at Urbana-Champaign; Lisa M. Sedor, University of Notre Dame;
Discussant: Jon D. Perkins, Florida State University
To blame or not to blame: Analysts' reactions to external explanations for poor financial performance
Jan Barton, Emory University; Molly Mercer, Emory University;
Discussant: Jennifer Joe, Georgia State University
5.2 AACSB: New Standards, New Processes (Accounting Programs Leadership Group)
Moderator: James Benjamin, Texas A&M University
Panelists:
Shawna Gazaway, AACSB International
Kenneth Lambert, University of Memphis
Philip Reckers, Arizona State University
5.3 Research Session: Auditing Research on Fraud Risk and Professional Skepticism (Auditing)
Moderator: Deborah Lindberg, Illinois State University
An Experimental Examination of Professional Skepticism
Kathy Hurtt, Baylor University; Martha Eining, University of Utah; David Plumlee, University of Utah;
Discussant: Scott Vandervelde, University of South Carolina
The Influence of Decision Aid Use on Auditor Processing of Irrelevant Information in Fraud Risk Assessment
Lynette Wood, Virginia Tech University;
Discussant: Scott Vandervelde, University of South Carolina
The Incremental Effects of Fraud and Going-concern Risk on Audit Procedures
Allen D. Blay, UC Riverside; Tim Kizirian, California State University, Chico; L. Dwight Sneathen, Mississippi State University;
Discussant: Scott Vandervelde, University of South Carolina
5.4. Research Session: Auditor Tenure and Audit Quality (Auditing)
Moderator: Gary Holstrum, Associate Chief Auditor and Director of Research, PCAOB
Auditor Tenure and Perceptions of Audit Quality
Aloke Ghosh, Securities and Exchange Commission; Doocheol Moon, State University of New York at Oldwestbury;
Discussant: Mark Beasley, North Carolina State University
Audit Firm Tenure and Financial Restatements: An Analysis of Industry Specialization and Fee Effects
Todd DeZoort, The University of Alabama; Jonathan D. Stanley, The University of Alabama;
Discussant: Mark Beasley, North Carolina State
Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Tenure Impair Earnings Quality?
Chih-Ying Chen, Hong Kong University of Science and Technology; Chan-Jane Lin, National Taiwan University; Yu-Chen Lin, National Cheng-Kung University;
Discussant: Mark Beasley, North Carolina State University
5.5 Market Anomalies (Financial Accounting and Reporting)
Moderator: David Mest, Seton Hall University
The Extreme Future Stock Returns following Extreme Earnings Surprises
Jeffrey Doyle, University of Utah; Russell Lundholm, University of Michigan; Mark T Soliman, Stanford University;
Discussant: Mark Bradshaw, Harvard University
Accrual Mispricing: Does the Supply of Additional Information Matter?
Matthew Magilke, University of Utah;
Discussant: Mark Bradshaw, Harvard University
Do Investors Overvalue Firms with Bloated Balance Sheets?
David Hirshleifer, The Ohio State University; Kewei Hou, The Ohio State University; Siew Hong Teoh, The Ohio State University; Yinglei Zhang, The Ohio State University;
Discussant: Mark Bradshaw, Harvard University
5.6 Corporate Governance (Financial Accounting and Reporting)
Moderator: Emre Karaoglu, University of Southern California
Does weak governance cause weak stock returns? An examination of firm operating performance and analysts' expectations
John E Core, University of Pennsylvania; Wayne Guay, University of Pennsylvania; Tjomme O. Rusticus, University of Pennsylvania;
Discussant: Min Wu, Hong Kong University of Science & Technology
The Effects of the New Audit Committee Rules on the Quality of Accruals
Vic Naiker, The University of Auckland; Farshid Navissi, The University of Auckland;
Discussant: Min Wu, Hong Kong University of Science & Technology
The Impact of Option-based Compensation on Director Independence
Donal Byard, Baruch College - CUNY; Ying Li, Baruch College - CUNY;
Discussant: Min Wu, Hong Kong University of Science & Technology
5.7 Earnings Management - Implications for Financial Reporting (Financial Accounting and Reporting)
Moderator: Stanimir Markov, Emory University
Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act and CEO/CFO Certification of Financial Statements?
Gerald J. Lobo, University of Houston; Jian Zhou, SUNY at Binghamton;
Discussant: Sundaresh Ramnath, Georgetown University
The Timing of Executive Stock Option Grants: Implications for Quarterly Accruals and Reversals
Terry Baker, Wake Forest University; Denton Collins, University of Memphis; Austin Reitenga, The University of Texas at San Antonio;
Discussant: Sundaresh Ramnath, Georgetown University
Open Market Share Repurchase and Earnings Management
Heng Yue, Tulane University; Arturo Rodriguez, Tulane University;
Discussant: Sundaresh Ramnath, Georgetown University
5.8 Integrated Session (IS-MAS): Information Technology, Supply Chain Performance, and JIT Manufacturing (Information Systems)
Moderator: Mark Friedman, University of Miami
Information Sharing along the Supply Chain and Its Performance Effects
Jian Zhang, Arizona State University; Yuhchang Hwang, Arizona State University;
Discussant: Carolyn M. Callahan, University of Arkansas-Fayetteville
The Financial Performance Effects of Supply Chain Management Initiatives in Manufacturing Firms
Bruce Dehning, Chapman University; Vernon J. Richardson, University of Kansas; Robert W. Zmud, University of Oklahoma;
Discussant: David Hurtt, Western Michigan University
Linking Just-in-time Manufacturing, Information Technology for Communication and MAS Information: An Exploratory Study
Lanita Winata, Griffith University; Lokman Mia, Griffith University;
Discussant: Robert (Rob) Bromley, CMU School of Accounting
5.9 International Accounting: Properties of Earnings (International Accounting)
Moderator: Teresa Conover, University of North Texas
The Threat of Private Litigation and the Predictive Ability of Reported Earnings for Future Cash Flows: International Evidence
Inder K. Khurana, University of Missouri-Columbia; K. K. Raman, University of North Texas; Dechun Wang, University of Nebraska-Lincoln;
Discussant: Gary M. Entwistle, University of Saskatchewan
Valuation Properties of Earnings, Book Value, and Residual Income: The Case of Four Southeast Asian Countries
Kriengkrai Boonlert-U-Thai, Oklahoma State University/Chulalongkorn University (Thailand); Gary Meek, Oklahoma State University; Shahrokh Saudagaran, University of Washington, Tacoma;
Discussant: Thomas Lin, University of Southern California
A Comparative Analysis of the Distribution of Earnings Relative to Targets in the European Union
Holger Daske, J.W. Goethe-Universität Frankfurt am Main; Günther Gebhardt, J.W. Goethe-Universität Frankfurt am Main; Stuart McLeay, University of Wales, Bangor;
Discussant: Thomas Lin, University of Southern California
5.10 Financial Reporting Issues: Asian Perspectives (International Accounting)
Moderator: Juan Sanchez, The University of Texas at San Antonio
The Asian Financial Crisis and Accounting Conservatism: Some Hong Kong Audit Pricing Evidence
Ferdinand A Gul, City University of Hong Kong; Bin Srinidhi, City University of Hong Kong; Tony Shieh, City University of Hong Kong;
Discussant: Huai Zhang, University of Hong Kong
Impact of Corporate Governance Structure and Family Dominance of Corporate Board on Earnings Management of Hong Kong Firms
Bikki Jaggi, Rutgers University; Sidney Leung, City University of Hong Kong;
Discussant: Huai Zhang, University of Hong Kong
Transparency and Corporate Governance in Malaysia Before and After the Asian Financial Crisis
Tam PHAM, University of New South Wales; Richard D. Morris, University of New South Wales; Sidney J. GRAY, University of Sydney, Australia;
Discussant: Huai Zhang, University of Hong Kong
5.11 The Case for Management Accounting (Management Accounting)
Moderator: Carl Smith, IMA/University of Hartford
Panelists:
Sandra B. Richtermeyer, IMA/University of Wyoming
Paul Sharman, IMA
Larry White, IMA/US Coast Guard
5.12 Rhetorical Views of Accountability and the Profession (Public Interest)
Moderator: Alan Mayper, University of North Texas
The Accounting Profession: Substantive Change and/or Image Management
Rodney K. Rogers, Portland State University; Jesse F Dillard, Portland State University; Kristi Yuthas, Portland State University;
Discussant: Tony Tinker, University of South Australia
Interpreting Middle Range Social Accounting Projects: Language Theory, Accounting and Democracy
Glen D Lehman, University of South Australia;
Discussant: Ed Arrington, UNCG
Auditing and the sociopathic manager: critical reflections on current practices and standard setting processes
Peggy Dwyer, University of Central Florida; Sharon Howell, University of Central Florida; Jo Lacy, University of Central Florida;
Discussant: Steven Filling, California State University-Stanislaus
5.13 Accounting Education—Post Enron and Sarbanes-Oxley (Public Interest)
Moderator: Linda Ruchala, University of Nebraska
Panelists:
Barbara Merino, University of North Texas
Paul Williams, North Carolina State University
Art Wyatt, University of Illinois
Steve Zeff, Rice University
5.14 Information Technology Applications for Accounting Education (Teaching and Curriculum)
Moderator: Carole Shook, University of Arkansas
IT and Management Accounting
Akhilesh Chandra, The University of Akron; John J. Cheh, University of Akron; Il-Woon Kim, University of Akron;
Discussant: Reed Roig, Case Western Reserve University
The Use of ERP Technologies in Accounting Education: A Critique of Current Thinking and Suggestions for Reform
Niels Dechow, Oxford University; Timothy J. Fogarty, Case Western Reserve University;
Discussant: Susan K. Wolcott, WolcottLynch
Applications of Technology in Education: Factors That Influence or Hinder Its Use Among Accounting Faculty
Nas Ahadiat, California State Polytechnic University;
Discussant: Douglas Ziegenfuss, Old Dominion University
5.15 Ethics and Professionalism in Education (Teaching and Curriculum)
Moderator: Sheela Bhagat, Rust College
Professional Ethical Crises: A Case Study of Accounting Majors
Christie L. Comunale, Long Island University -- C.W. Post Campus; Thomas R. Sexton, Stony Brook University; Stephen C. Gara, Old Dominion University;
Discussant: John Rossi, III, Moravian College
The Perceived Importance of an Ethical Issue As a Determinant of Ethical Decision-Making in an Academic Setting
Daryl Max Guffey, Clemson University; Mark W. McCartney, Saginaw Valley State University;
Discussant: Catherine Usoff, Bentley College
In Search of a Moral Compass: The Baptist Foundation Audit
Lawrence C. Mohrweis, Northern Arizona University; Joseph S. Anderson, Northern Arizona University;
Discussant: David Pearson, Case Western Reserve University
5.16 SEC/FASB Financial Reporting Update (Financial Accounting and Reporting)
Moderator: Terry Warfield, University of Wisconsin
Panelists:
G. Michael Crooch, Financial Accounting Standards Board
Scott Taub, Deputy Chief Accountant, Securities Exchange Commission
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