Tuesday, August 10, 2004—4:00 pm–5:30 pm
6.1 Tax Preparers and Research Trends (American Taxation Association)
Moderator: Stacy Wade, Western Kentucky University
An Experimental Investigation of the Relation Between Tax Refunds and Tax Return Preparation Fees
Richard C. Hatfield, The University of Texas at San Antonio; Scott B. Jackson, University of South Carolina; Jennifer B. Kahle, University of South Florida;
Discussant: Tim Rupert, Northeastern University
Are Preparer Penalties Effective Tax Compliance Tools?
J. David Mason, Southern Illinois University Edwardsville; Linda Garrett-Levy, University of Colorado Denver;
Discussant: Tim Rupert, Northeastern University
An Examination of Tax Scholars' Publications
Anne L. Christensen, Montana State University; Claire K. Latham, Washington State University, Vancouver;
Discussant: Tim Rupert, Northeastern University
6.2 Integrative Session (AI/ET and AIS): Emerging Technology in Auditing (Artificial Intelligence/Emerging Technologies)
Moderator: Robert Berry, Nottingham University Business School
Risk Analysis in an Extended Enterprise Environment: Identification of Key Risk Factors in B2B E-commerce Relationships
Vicky Arnold, University of Connecticut; Clark Hampton, University of Connecticut; Deepak Khazanchi, University of Nebraska-Omaha; Steve G. Sutton, University of Connecticut;
Discussant: Hui Du, Bryant College
Continuity Equations: The Centrality of Business Processes in Continuous Auditing
Michael G. Alles, Rutgers Business School; Alexander Kogan, Rutgers Business School; Miklos Vasarhelyi, Rutgers University;
Discussant: Hui Du, Bryant College
Minimizing Cost of Continuous Audit: Counting and Time Dependent Strategies
Jagdish Pathak, University of Windsor; Ben Chaouch, Odette School of Business, University of Windsor; Ram Sriram, Georgia State University;
Discussant: Hui Du, Bryant College
6.3 Research Session: Research on the Auditor's Environment (Auditing)
Moderator: Jeffrey Cohen, Boston College
The Chief Financial Officer’s Perspective on Negotiations with the Auditor About Financial Reporting
Michael Gibbins, University of Alberta; Susan McCracken, University of Toronto; Steven Salterio, Queen's University;
Discussant: Richard W. Houston, University of Alabama
The Impact of Continuity on Concurring Partner Reviews
Michael Favere-Marchesi, Simon Fraser University; Craig Emby, Simon Fraser University;
Discussant: Richard W. Houston, University of Alabama
Audit Time Budgeting Dynamics and Fixed-Fee Contracts
Michael Ettredge, University of Kansas; Jean Bedard, Northeastern University; Karla Johnstone, University of Wisconsin - Madison;
Discussant: Richard W. Houston, University of Alabama
6.4 Research Session: International Evidence on Audit Quality (Auditing)
Moderator: Jagdish Pathak, University of Windsor
Audit Program Plans and Audit Risk: A Study of Japanese Practice
Hironori Fukukawa, Nagasaki University; Theodore Mock, University of Southern California; Arnold Wright, Boston College;
Discussant: Stephen Taylor, University of New South Wales
The Informational Effects of Audit Reforms: Evidence from the German Market
Hollis Ashbaugh, University of Wisconsin-Madison; Joachim Gassen, Ruhr-Universitaet Bochum;
Discussant: Stephen Taylor, University of New South Wales
6.5 Fair Disclosure and Disclosure Characteristics (Financial Accounting and Reporting)
Moderator: Lori Holder-Webb, University of Wisconsin-Madison
On the Efficacy of Regulation Fair Disclosure: Theory and Evidence
Christopher Gadarowski, Rowan University; Praveen Sinha, University of Michigan-Flint;
Discussant: Shyam V. Sunder, Northwestern University
Is Transparency Enough? Experimental Evidence on the Effects of Transparency and Extremity on Firm Valuation
Richard W. Houston, University of Alabama; James M. Peters, University of Maryland; Michael F. Peters, Villanova University;
Discussant: Shyam V. Sunder, Northwestern University
Do Management Disavowals of Mandated Disclosures Affect Investor Judgments? The Importance of Investing Experience
James Frederickson, Hong Kong University of Science and Technology; Frank Hodge, University of Washington; Jamie Pratt, Indiana University;
Discussant: Shyam V. Sunder, Northwestern University
6.6 Fundamental Analysis and Market Efficiency (Financial Accounting and Reporting)
Moderator: Alan Jagolinzer, Stanford
Applying Financial Statement Analysis to Forecast Earnings Growth and Evaluate P/E Ratios
Siyi Li, University of Illinois at Urbana-Champaign;
Discussant: Gregory A. Sommers, Southern Methodist University
R&D, Press Releases and Variability of Future Earnings
Dan Weiss, Tel Aviv University; Haim Falk, Technion - Israel Institute of Technology; Uri Ben Zion, Ben Gurion University;
Discussant: Gregory A. Sommers, Southern Methodist University
Value Implications of Changes in SG&A Costs When Costs are Sticky
Mark Anderson, The University of Texas at Dallas; Rajiv D. Banker, University of California, Riverside; Rong Huang, The University of Texas at Dallas; Surya Janakiraman, The University of Texas at Dallas;
Discussant: Gregory A. Sommers, Southern Methodist University
6.7 Voluntary Disclosures (Financial Accounting and Reporting)
Moderator: Gary Taylor, University of Alabama
Litigation Risk and Voluntary Disclosure: The Role of Pre-Earnings Announcement Quiet Periods
Richard Frankel, Massachusetts Institute of Technology; Peter Joos, Massachusetts Institute of Technology; Joseph P. Weber, Massachusetts Institute of Technology;
Discussant: Marty Butler, University of Rochester
Disclosure Practices and Transparency of Leveraged Firms
Donal Byard, Baruch College; Masako Darrough, Baruch College; Jimmy Ye, Baruch College;
Discussant: Marty Butler, University of Rochester
Public Information and Market Skepticism of Voluntary Disclosure
John Dickhaut, Carlson School of Management, University of Minnesota; Zining Li, Carlson School of Management, University of Minnesota; Timothy W Shields, University of Minnesota;
Discussant: Phillip C. Stocken, Dartmouth College
6.8 Information Systems, XBRL, Accounting Standards, and Financial Reporting (Information Systems)
Moderator: Glen Gray, California State University, Northridge
Panelists:
Roger Debreceny, Nanyang Technological University
Josef MacDonald, IASB
Louis Matherne, President, XBRL International and Director, Business Assurance and Advisory Services, AICPA
William McCarthy, Michigan State University
Jennifer Moriarty, FASB
Alan M. Teixerira, Institute of Chartered Accountants of New Zealand
Hugh Wallis, Hyperion Solutions Corp
6.9 International Accounting: Securities Regulation and 20-F Filings (International Accounting)
Moderator: Linda Kidwell, Niagara University and Charles Sturt University
The First Form 20F Filing and Stock Price Performance
Haihong He, University of Connecticut; Karen Teitel, University of Connecticut;
Discussant: John Hepp, University of Wisconsin-Madison
Trading Volume Reaction to the Earnings Reconciliation of Form 20-F from IAS to U.S. GAAP
Huajing Chen, Temple University; Heibatollah Sami, Temple University;
Discussant: John Hepp, University of Wisconsin Madison
6.10 Experimental Examinations of Trust and Group Incentives (Management Accounting)
Moderator: Thomas Lechner, SUNY-Oswego
The Effect of Control Systems on Teams and Alliances: Trust and Cooperation in Collaborative Environments
Angela L. Coletti, The University of Texas at Austin; Karen L. Sedatole, The University of Texas at Austin; Kristy L. Towry, Emory University;
Discussant: R. Lynn Hannan, Georgia State University
The Role of Financial and Social Incentives in Multi-Task Settings
Alexander Brüggen, Maastricht University;
Discussant: Alan Webb, University of Waterloo
6.11 The Academy, Education and Globalization (Public Interest)
Moderator: Michael Gaffikin, University of Wollongong
Rendering Accountability Invisible
Brian Shapiro, University of St. Thomas (St. Paul);
Discussant: Paul Williams, North Carolina State University
Their Version of the Public Trust: A Deconstruction of the PricewaterhouseCoopers Position on Accounting Education
Timothy J. Fogarty, Case Western Reserve University;
Discussant: Sue Ravenscroft, Iowa State University
Giving Accounts: A Critical Analysis of Competing Accounts of Globalization using a Habermasian Framework
C. Richard Baker, University of Massachusetts Dartmouth;
Discussant: Aida Sy, University of Sorbonne
6.12 What we Teach and How we teach It (Teaching and Curriculum)
Moderator: Sandra Roberson, Furman University
Continuous Improvement in the Accounting Curriculum: The Generalizability of Albrecht and Sack
Steve Johnson, Utah Valley State College; Bunney Schmidt, Utah Valley State College; Steve Teeter, Utah Valley State College;
Discussant: Paul Mihalek, University of Hartford
Using an Academic Service-Learning Based Communications Class to Build Professional Skills
Gary B. McCombs, Eastern Michigan University; Mohsen Sharifi, California State University Fullerton; Robert McCabe, California State University Fullerton;
Discussant: Roselyn E. Morris, Texas State University-San Marcos
From Budgets to Board Rooms: Helping Students Integrate Accounting and Persuasive Communication in a Not-For-Profit Setting
Martha S Doran, San Diego State University; Gretchen N. Vik, San Diego State University;
Discussant: M Sarhan, Savannah State University
6.13 Public Interest Potpourri (Public Interest)
Moderator: Robert Milbrath, University of Houston
Integrating Hotel Environmental Strategies With Management Control
Lee D. Parker, The University of Adelaide;
Discussant: Thomas Klammer, University of North Texas
Are Joint Venture Nonprofit Hospitals For-Profits "in Disguise"?
Pamela C. Smith, The University of Texas at San Antonio;
Discussant: John Brozovsky, Virginia Tech
Relating Underlying Philosophies/Motivations and Models/Operating Systems to Achieve Improved Social and Environmental Accounting Disclosures
M. R. Mathews, School of Accounting, Charles Sturt University, Bathurst, NSW, Australia.; M. A. Reynolds, Western Washington University;
Discussant: Sudhir Lodh, University of Western Sydney
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