Wednesday, August 11, 2004—10:15 am–11:45 am
7.1 Plenary Session Follow-Up: Questions & Answers
Moderator: Andy Bailey
Presenter:
James E. Copeland, Jr., Retired Chief Executive Officer, Deloitte & Touche
7.2 Contracts and Incentives (Accounting, Behavior and Organizations)
Moderator: Janet Butler, Texas State University-San Marcos
Incentive schemes, goal level and performance target prioritization in a multi-dimensional task
Mandy M Cheng, The University of New South Wales; Peter F Luckett, The University of New South Wales;
Discussant: Margaret Shackell, University of Notre Dame
Bonus versus Penalty: Does Contract Frame Affect Employee Effort?
R. Lynn Hannan, Georgia State University; Vicky B. Hoffman, University of Pittsburgh; Donald V. Moser, University of Pittsburgh;
Discussant: Bryan Church, Georgia Institute of Technology
The Effects of Decision Aids and Contextual Information on the Relationships Among Incentives, Effort and Performance
Stacey M. Whitecotton, Arizona State University; Janet A. Samuels, Arizona State University-West;
Discussant: William Dilla, Iowa State University
7.3 Taxes and Business Decisions (American Taxation Association)
Moderator: Sandy Callaghan, Texas Christian University
New Evidence Regarding Lessee Tax Status and Lease Type: The Role of Synthetic Leases
Suzanne G Morsfield, University of Arizona;
Discussant: T. J. Atwood, Kansas State University
The Impact of Taxes on the Firm's Bankruptcy Choice Decision
William D. Terando, Iowa State University; Wayne H Shaw, Southern Methodist University;
Discussant: T. J. Atwood, Kansas State University
Determinants of the Taxable Activities of Nonprofit Organizations
Robert J Yetman, University of California at Davis;
Discussant: T. J. Atwood, Kansas State University
7.4 Financial Applications of Artificial Intelligence Technologies (Artificial Intelligence/Emerging Technologies)
Moderator: To Be Announced
Knowledge Representation of Rules: An Empirical Study
Daniel E. O'Leary, University of Southern California;
Discussant: To Be Announced
Forecasting Quarterly EPS with Fundamental Information in a Nonlinear Setting
Wei Zhang, Clarkson University; Qing Cao, University of Missouri - Kansas City; Marc Schniederjans, University of Nebraska-Lincoln;
Discussant: To Be Announced
A Radial Basis Function Approach to Forecasting Earnings
Robert G Biscontri, University of Manitoba;
Discussant: To Be Announced
7.5 Research Session: Topics in Empirical Auditing Research (Auditing)
Moderator: Philip Reckers, Arizona State University
The Efficiency of Audit Production by Public Accounting Firms
Hans Blokdijk, Emeritus Professor of Auditing, Vrije Universiteit Amsterdam; Fred Drieenhuizen , Limperg Instituut and Ernst & Young, The Netherlands; Dan A. Simunic, University of British Columbia; Michael T. Stein, University of Oregon;
Discussant: Suresh Radhakrishnan, The University of Texas at Dallas
Product and Cost Differentiation By Large Audit Firms
George Deltas, University of Illinois at Urbana-Champaign; Rajib Doogar, University of Illinois at Urbana-Champaign;
Discussant: Suresh Radhakrishnan, The University of Texas at Dallas
Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report
Jagan Krishnan, Temple University; Yinqi Zhang, Temple University;
Discussant: Suresh Radhakrishnan, The University of Texas at Dallas
7.6 Research Session: Industry Specialization by Auditors (Auditing)
Moderator: Steve Wheeler, University of the Pacific
The Impact of Client Size on the Estimation of Audit Fee Premiums Attributed to Industry Specialization
Elizabeth Carson, University of NSW; Neil Fargher, University of New South Wales;
Discussant: Chris Hogan, Southern Methodist University
Homogenous Industries and Auditor Concentration: An Indication of Production Economies
Timothy Cairney, Georgia Southern University; George Young, Florida Atlantic University;
Discussant: Chris Hogan, Southern Methodist University
The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market
Jere R. Francis, University of Missouri-Columbia; Kenneth Reichelt, University of Missouri-Columbia; Dechun Wang, University of Nebraska-Lincoln;
Discussant: Chris Hogan, Southern Methodist University
7.7 Earnings Quality (Financial Accounting and Reporting)
Moderator: Frank Heflin, Purdue University
Accruals Management with Financing and Investing Transactions
Bala Dharan, Rice University;
Discussant: Paul Hribar, Cornell University
The Quality of Accruals: Measurement and Implications for Discretionary Accrual Models
Jinhan Pae, Queen's University;
Discussant: Paul Hribar, Cornell University
Quality of Financial Reporting Choice: Determinants and Economic Consequences
Daniel A Cohen, Northwestern University;
Discussant: Paul Hribar, Cornell University
7.8 Executive Compensation (Financial Accounting and Reporting)
Moderator: James Wallace, Drucker School of Management, Claremnot University
CEO Compensation and Reported Pension Cost Amounts
Joseph Comprix, Arizona State University; Karl A. Muller, The Pennsylvania State University;
Discussant: Michelle Hanlon, University of Michigan
Performance Measures, discretionary accruals and CEO cash compensation
Simon Yang, Adelphi University; Jennifer Yin, Rutgers University;
Discussant: Michelle Hanlon, University of Michigan
Stock Option Incentives and Firm Performance
Stephen A. Hillegeist, Kellogg School of Management, Northwestern University; Fernando Penalva, IESE Business School, University of Navarre;
Discussant: Michelle Hanlon, University of Michigan
7.9 Disclosure and Cost of Capital (Financial Accounting and Reporting)
Moderator: Gus De Franco, University of Toronto
Earnings Quality, Disclosure Level and the Firm's Cost of Equity Capital
Yen-Jung Lee, Michigan State University;
Discussant: Kumar Sivakumar, Boston University
FASB's Recommended Disclosures and the Cost of Capital: Evidence from the Pharmaceutical Industry
Jeff P. Boone, Louisiana State University; Joseph Legoria, Louisiana State University; William W Stammerjohan, Louisiana Tech University;
Discussant: Kumar Sivakumar, Boston University
Corporate Governance-Related Disclosure and the Implied Cost of Equity Capital
C.S. Agnes Cheng, University of Houston; Denton Collins, University of Memphis; Henry He Huang, University of Houston;
Discussant: Kumar Sivakumar, Boston University
7.10 Accounting Information and Equity Valuation (Financial Accounting and Reporting)
Moderator: Tom Lopez, University of South Carolina
Heterogeneous Valuation of Accruals and Trading Volume
Oliver Z Li, University of Notre Dame; Hong Xie, University of Illinois at Urbana-Champaign; Weihong Xu, Vanderbilt University;
Discussant: Doug Hanna, University of Chicago
Implications of Unexpectedly Meeting and Missing Earnings Thresholds on the Returns/Earnings Relation
Jeff L. Payne, University of Kentucky; Wayne B. Thomas, University of Oklahoma;
Discussant: Doug Hanna, University of Chicago
Evidence of Differing Market Responses to Meeting or Beating Targets through Tax Expense Management
Cristi A Gleason, University of Iowa; Lillian F Mills, University of Arizona;
Discussant: Doug Hanna, University of Chicago
7.11 Women CPAs: Experiences in the Profession (Gender Issues in Accounting)
Moderator: Theresa Hammond, Boston College
Panelists:
Ruth Harris, Retired, Virginia Union
Floran Thomas, Thomas & Carr Associates, LLC
7.12 Controls, Falsification, and Multi-Cultural Knowledge Based Systems (Information Systems)
Moderator: Harlan Etheridge, University of Louisiana at Lafayette
Computerized Internal Control in RDBMS and XML
Mohamed E. Hussein, University of Connecticut; Kinsun Tam, State University of New York at Albany;
Discussant: Tanya Lee, University of North Texas
Detection of Falsification in Asynchronous, Text-Based, Computer-Mediated Communication
Chih-Chen Lee, Florida International University; Marcus D. Odom, Southern Illinois University; Robert B. Welker, Southern Illinois University;
Discussant: Robin Pennington, University of Tennessee
Using Knowledge Based Systems to Promote Judgment Consistency in Multi-Cultural Firm Environments
Vicky Arnold, University of Connecticut; Nicole Clark, University of Tasmania; Philip A Collier, University of Melbourne; Stewart A. Leech, University of Melbourne; Steve G Sutton, University of Connecticut;
Discussant: Carla Carnaghan, University of Waterloo
7.13 Documentation and Computer-Assisted Audit Techniques (Information Systems)
Moderator: Lizabeth (Lisa) Austen, East Carolina University
Systems Documentation: An Examination of the Link Between Accounting Education and Practice
Marianne Bradford, North Carolina State University; Sandra B. Richtermeyer, University of Wyoming; Doug Roberts, Appalachian State University;
Discussant: Zafar Khan, Eastern Michigan University
An Empirical Investigation of the Task Specific Relative Strengths of Selected Accounting and Information Systems Diagramming Techniques
Roberta Ann Jones, Pittsburg State University; Jeff J. Tsay, The University of Texas at Arlington; Kenneth Griggs, California Polytechnic State University, San Luis Obispo;
Discussant: Steven Harrast, University of Northern Iowa
Impact of Software Usage on Graduate Student Perceptions of CAATs
Michele Matherly, University of North Carolina at Charlotte; Susan H. Ivancevich, University of North Carolina at Wilmington;
Discussant: Del DeVries, University of Tennessee - Knoxville
7.14 Earnings Management: International Studies (International Accounting)
Moderator: Maria Leach-López, Auburn University Montgomery
The Effect of Earnings Management on the Asymmetric Timeliness of Earnings
Juan Manuel Garcia Lara, Lancaster University; Araceli Mora, Universidad de Valencia; Beatriz Garcia, Lancaster University;
Discussant: Ya-Wen Yang, University of Miami
Earnings Management by Canadian Firms Preceding Cross Listing in U.S. Stock Exchanges
Andreas Charitou, University of Cyprus; Christodoulos Louca, University of Cyprus;
Discussant: Joelle Le Vourc'h, ESCP-EAP
Earnings Management and Tunneling through Related Party Transactions: Evidence from Chinese Corporate Groups
Ming JIAN, Nanyang Technological University; T J WONG, Hong Kong University of Science and Technology;
Discussant: Joelle Le Vourc'h, ESCP-EAP
7.15 Financial and Nonfinancial Measures (Management Accounting)
Moderator: Mohamed Onsi, Syracuse University
Management Control Systems, Financial and Non-financial Performance Measures: Empirical Investigation of their Relationships
Adam S. Maiga, University of Wisconsin-Milwaukee; Fred A. Jacobs, Georgia State University;
Discussant: Raj Mashruwala, Washington University
The Effects of Strategic Linkage and Target Focus on the Use of Financial and Nonfinancial Measures in Balanced Scorecard Evaluations
Kip R. Krumwiede, Boise State University; Tim V. Eaton, Marquette University; Monte R. Swain, Brigham Young University;
Discussant: Francisco Roman, Rice University
The Association Between Activity-Based Costing System Adoption and Hospital Performance
Annie S McGowan, Texas A&M University; Sarah A Holmes, Texas A&M University;
Discussant: Adebayo Agbejule
7.16 Management Accounting Theory (Management Accounting)
Moderator: Stephen Bukowy, UNC Pembroke
Transfer Pricing Based on Actual versus Standard Costs
Stephan Lengsfeld, Munich University of Technology; Ulf Schiller, University of Bern;
Discussant: Savita Sahay, CUNY, Baruch College
Demand for the Truth in Principal-Agent Relationships
Joshua Ronen, New York University; Varda Yaari, Ben-Gurion University;
Discussant: Savita Sahay, CUNY, Baruch College
7.17 Social Performance and Environmental Accounting Issues (Public Interest)
Moderator: Nancy Christie, Seattle Pacific University
An Examination of the Effectiveness of SOP 96-1, Environmental Remediation Liabilities
Allan Graham, University of Rhode Island; Jennifer Mueller, Auburn University;
Discussant: Janet Mobus, University of Washington, Tacoma
Reputation and its Attributes: Corporate Social Performance Measures that Provide Guiding Evidence for Social Disclosure
Raymond E Figlewicz, Deceased; Eugene Szwajkowski, University of Illinois - Chicago; Deborah Jones, Wayne State University;
Discussant: David McIntyre, Clemson University
Values and Attitudes toward Social and Environmental Accountability
William E. Shafer, Lingnan University; Kyoko Fukukawa, Bradford University, UK;
Discussant: M. Mathews, School of Accounting, Charles Sturt University, Bathurst, NSW, Australia.
7.18 Critical Thinking, Cooperative Learning and Money (Teaching and Curriculum)
Moderator: Bart Hartman, St. Joseph's University
Critical Thinking Courses in Accounting Lead to Improvements in General Academic Achievement a Year Later.
Carol W. Springer, Georgia State University;
Discussant: Timothy Fogarty, Case Western Reserve University
Will Cooperative Learning Enhance Learning Outcomes in a Passive Learning Environment? An Experiment of Students' Ability to Apply Knowledge
Nen-Chen Richard Hwang, California State University, San Marcos; Gladie Lui, Chinese University of Hong Kong; Marian Tong, Chinese University of Hong Kong;
Discussant: To Be Announced
Benchmarks, Market Reality and Salary Compression Relief
Thomas G. Calderon, The University of Akron; Chand Midha, The University of Akron; Elizabeth Reilly, The University of Akron; Richard Steiner, The University of Akron;
Discussant: Charles Carpenter, Berry College (Ga)
7.19 How To Develop Activities Handbooks - How to develop and create activities that engage students and increase learning. (Teaching and Curriculum)
Moderator: Debra Prendergast, Northwestern Business College
Panelist:
Mary Lynn King, Northwestern Business College
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