Wednesday, August 11, 2004—2:00 pm–3:30 pm
8.1 Budgeting and International Managerial Issues (Accounting, Behavior and Organizations)
Moderator: Heli Hookana, Turku School of Economics and Business Administration
Is Environmental Uncertainty an Antecedent or Moderating Variable in the Design of Budgeting Systems? An Exploratory Study
Rong-Ruey Duh, National Taiwan University; Hueiling Chen, Department of Accounting, National Taiwan University; Chee W. Chow, San Diego State University;
Discussant: Laurie Burney McWhorter, Mississippi State University
Re-Evaluating Compensation and Control in a Multi-Cultural Environment
Richard G. Brody, University of South Florida, St. Petersburg; Suming Lin, National Taiwan University; Stephen B. Salter, University of Cincinnati/Escuela de Negocios, Universidad Adolfo Ibanez;
Discussant: Andrea Drake, University of Cincinnati
Budgetary Fairness, Supervisory Trust, and the Propensity to Create Budgetary Slack: Testing a Social Exchange Model
A. Blair Staley, Bloomsburg University of Pennsylvania; Nace R. Magner, Western Kentucky University;
Discussant: Patrick Kelly, Providence College
8.2 Corporate Tax Incentives (American Taxation Association)
Moderator: Raquel Alexander, University of North Carolina Wilmington
An Examination of Market-Based and Accounting-Based Measures of Tax Preferences in a Non-Competitive Market
Debra S. Salbador, Virginia Tech; Valaria P. Vendrzyk, University of Richmond;
Discussant: Jennifer Blouin
R&D Spending Fools? An Analysis of the R&D Credit's Incentive Effects after the Omnibus Budget Reconciliation Act of 1989
Sanjay Gupta, Arizona State University; Yuhchang Hwang, Arizona State University; Andrew Schmidt, Arizona State University;
Discussant: Jennifer Blouin
Estimates of the Magnitude of Financial and Tax Reporting Conflicts
George Plesko, Massachusetts Institute of Technology;
Discussant: Jennifer Blouin
8.3 Technology and Behavior (Artificial Intelligence/Emerging Technologies)
Moderator: Susan Koch, Austin Peay State University
Working Relationships of IS Professionals and Accountant End Users: Testing Discrepancy Theory
Michael W. Boyd, University of Tennessee at Martin; Sid Glandon, The University of Texas at El Paso; TerryAnn Glandon, The University of Texas at El Paso;
Discussant: Amelia Baldwin, The University of Alabama
How Information Messages in Tax Expert Systems Affect Taxpayer Behavior and Satisfaction
Steve Olshewsky, University of Scranton; Murphy Smith, Texas A&M University;
Discussant: Amelia Baldwin, The University of Alabama
Finding the Right Words: A Preliminary Experiment in Providing Potential Terms to Students for FARS Searches
Margaret R Garnsey, Siena College; Leonard Stokes, Siena College;
Discussant: Amelia Baldwin, The University of Alabama
8.4 Research Session: Judgment and Decision Making Research in Auditing (Auditing)
Moderator: Robert Ramsay, University of Kentucky
Pattern Identification and Industry-Specialist Auditors
Jacqueline S. Hammersley, University of Georgia;
Discussant: Kathryn Kadous, Emory University
Accountability and Affect in Auditor's Judgment
Brad A Schafer, University of South Florida;
Discussant: Kathryn Kadous, Emory University
Accountability, Task Characteristics and Audit Judgments
Rong-Ruey Duh, National Taiwan University; C. Janie Chang, San Jose State University; Elaine Chen, Deloitte & Touche LLP;
Discussant: Kathryn Kadous, Emory University
8.5 Research Session: Auditing: Lessons from Enron (Auditing)
Moderator: Debra Jeter, Vanderbilt University
The Impairment of Auditor Credibility: Stock Market Evidence from the Enron-Andersen Saga
Rajib Doogar, University of Illinois at Urbana-Champaign; Theodore Sougiannis, University of Illinois at Urbana-Champaign; Hong Xie, Univ. of Illinois at Urbana-Champaign;
Discussant: Paul Chaney, Vanderbilt University
After Enron: Did Former Arthur Andersen Clients Manage Earnings Less Than Before?
Steven F. Cahan, University of Auckland; Wei Zhang, Clarkson University;
Discussant: Paul Chaney, Vanderbilt University
Audit Firm Reputation, Auditor Switches, and Client Stock Price Reactions: The Andersen Experience
Sharad Asthana, Temple University; Steven Balsam, Temple University; Jagan Krishnan, Temple University;
Discussant: Paul Chaney, Vanderbilt University
8.6 Utilizing Diversity in Research to Improve Pedagogy and Reporting (The Diversity Section)
Moderator: Aretha Hill, Florida A&M University
The Effect of Related Financial Indicators on Investor Evaluation of Alliances
Alireza Daneshfar, University of New Haven; Henry Adobor, Quinnipiac University;
Discussant: Robert Yetman, University of California at Davis
Using Action Research to Promote Increased Learning for Educationally Disadvantaged Students: A Critical Accounting Intervention
Lawrence B. Logan, University of Massachusetts Dartmouth; C. Richard Baker, University of Massachusetts Dartmouth;
Discussant: Stephen Bukowy, UNC Pembroke
Academic Success of Non-Traditional Students: Factors Affecting Performance in an Upper-Level Undergraduate Accounting Course
Susan A. Lynn, University of Baltimore;
Discussant: To be Announced
8.7 Informativeness of Accounting Numbers and Disclosures (Financial Accounting and Reporting)
Moderator: Stephen Moehrle, University of Missouri - St. Louis
Capitalization of R&D and the Informativeness of Stock Prices
Dennis Oswald, London Business School; Paul Zarowin, New York University;
Discussant: Andrew J. Leone, University of Rochester
Accounting, Valuation and Duration of Football Player Contracts
Eli Amir, London Business School; Gilad Livne, London Business School;
Discussant: Andrew J. Leone, University of Rochester
An Empirical Examination of the Costs and Benefits of SFAS 131: Disclosures about Segments of an Enterprise and Related Information
Christine Botosan, University of Utah; Mary Stanford, Texas Christian University;
Discussant: Andrew J. Leone, University of Rochester
8.8 Factors Affecting Reporting Choices and Earnings Quality (Financial Accounting and Reporting)
Moderator: Jennifer Altamuro, MIT
Cherry-Picking, Financial Reporting Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers
Yen-Jung Lee, Michigan State University; Kathy R. Petroni, Michigan State University; Min Shen, Michigan State University;
Discussant: Sugata Roychowdhury, MIT Sloan School
Founding Family Ownership and Quality of Accounting Earnings
Dechun Wang, University of Nebraska-Lincoln;
Discussant: Sugata Roychowdhury, MIT Sloan School
Effects of Financial Scandals and Regulatory Responses on Market Liquidity
Pankaj K. Jain, The University of Memphis; Jang-Chul Kim, North Dakota State University; Zabihollah Rezaee, The University of Memphis;
Discussant: Sugata Roychowdhury, MIT Sloan School
8.9 Investor Sophistication and Stock Prices (Financial Accounting and Reporting)
Moderator: Orie Barron, The Pennsylvania State University
Large and Small Investors' Differential Responses to Pro Forma Earnings Announcements Based on the Relative Magnitude and Relative Emphasis Managers Place on Pro Forma and GAAP Earnings
Kristian D. Allee, Indiana University; Nilabhra Bhattacharya, Southern Methodist University; Ervin L. Black, Brigham Young University; Theodore E. Christensen, Brigham Young University;
Discussant: Joanna Wu, University of Rochester
Market Evaluation of Off-Balance Sheet Financing: You Can Run but You Can't Hide
Steve C. Lim, Texas Christian University; Steven C. Mann, Texas Christian University;
Discussant: Joanna Wu, University of Rochester
Do Speculative Short Sellers Detect Earnings Management?
Yan Zhang, Binghamton University; William M. Cready, Louisiana State University;
Discussant: Joanna Wu, University of Rochester
8.10 Earnings-Return Relationship (Financial Accounting and Reporting)
Moderator: Kirsten Anderson, Georgetown University
Blinded by the Light: Are Earnings Announcements Worth the Risk?
Daniel A Cohen, Northwestern University; Aiyesha Dye, Northwestern University; Thomas Z Lys, Northwestern University; Shyam Sunder, Northwestern University;
Discussant: Yonca Ertimur, Stanford University
Using Earnings Announcement Returns as Evidence of Mispricing: The Importance of Information Flow
Dennis J. Chambers, University of Kentucky; Ross Jennings, The University of Texas at Austin; Robert B. Thompson II, American University;
Discussant: Yonca Ertimur, Stanford University
The Effect of Returns History on the Current Period Relation Between Earnings and Returns
Mary Jo Billiot, New Mexico State University; Russell Calk, New Mexico State University; Paul Haensly, The University of Texas - Permian Basin;
Discussant: Yonca Ertimur, Stanford University
8.11 Financial Reporting Issues in Nonprofits (Government and Nonprofit)
Moderator: John Engstrom, Northern Illinois University
Financial Reporting Factors Affecting Donations to Charitable Not-for-profit Organizations
Linda M Parsons, George Mason University; John M Trussel, The Pennsylvania State University at Harrisburg;
Discussant: Rita Hartung Cheng, University of Wisconsin-Milwaukee
Determining Cash Flows from Operations using Form 990 Data
Mary Fischer, The University of Texas at Tyler; Teresa Gordon, University of Idaho; Saleha B. Khumawala, University of Houston;
Discussant: John Trussel, The Pennsylvania State University at Harrisburg
Toward a More Powerful Model of Financial Vulnerability for the Nonprofit Sector
Elizabeth K. Keating, Harvard University; Teresa Gordon, University of Idaho; Mary Fischer, University of Texas at Tyler; Janet Greenlee, University of Dayton;
Discussant: Byron Henry, Howard University
8.12 Decision Aid Performance (Information Systems)
Moderator: Scott Summers, Brigham Young University
Does task motivation interact with task complexity to affect DSS use and decision performance?
Siew H. Chan, University of Massachusetts at Boston; Lee J Yao, La Trobe University;
Discussant: Anna Rose, Montana State University
An Empirical Test of the Determinants of Intelligent Decision Aid Reliance
Clark J Hampton, University of Connecticut;
Discussant: Anita Reed, University of South Florida
Improving the Division of Labor between Human and Computer in Judgment
Don Jones, Texas Tech University; Patrick R. Wheeler, University of Missouri-Columbia; Radha Appan, Texas Tech University; Naveed Saleem, University of Houston-Clear Lake;
Discussant: Jagdish Gangolly, SUNY at Albany
8.13 Corporate Governance: International Perspectives (International Accounting)
Moderator: Victoria Shoaf, St. John's University
Disclosure, Corporate Governance, and the Cost of Equity Capital in Emerging Markets
Kevin C.W. Chen, Hong Kong University of Science & Technology ; Zhihong Chen, Hong Kong University of Science & Technology ; John Wei, Hong Kong University of Science & Technology;
Discussant: Bruce Behn, University of Tennessee
Exploring Differences in Social Disclosures Internationally: A Stakeholder Perspective
Joyce van der Laan Smith, Virginia Commonwealth University; Ajay Adhikari, American University; Rasoul Tondkar, Virginia Commonwealth University;
Discussant: Bruce Behn, University of Tennessee
Board Leadership, Outside Directors' Expertise and Voluntary Corporate Disclosures
Ferdinand A. Gul, City University of Hong Kong; Sidney Leung, City University of Hong Kong;
Discussant: Bruce Behn, University of Tennessee
8.14 Culture and Financial Reporting: International Accounting Studies (International Accounting)
Moderator: Robert Larson, University of Dayton
Europe and America—Together or Apart: An Empirical Test of Differences in Actual Reported Results
Stephen Brian Salter, University of Cincinnati/Universidad Adolfo Ibáñez; Philip A Lewis, Northern Kentucky University;
Discussant: Stephen Goldberg, Grand Valley State University
An Examination of the Influence of National Culture on Accountants' Application of Financial Reporting Rules
George T Tsakumis, Drexel University;
Discussant: Stephen Goldberg, Grand Valley State University
Effect of Cultural Environment and Accounting Regulation on Earnings Management: A Multiple Year-Country Analysis
Liming Guan, University of Hawaii at Manoa; Hamid Pourjalali, University of Hawaii at Manoa;
Discussant: Stephen Goldberg, Grand Valley State University
8.15 Budgeting (Management Accounting)
Moderator: Stephen Hansen, The George Washington University
Managing Impressions: The Effect of Non-Contractible Information on Honesty in Managerial Reporting
Lynn Hannan, Georgia State University; Frederick W. Rankin, Washington University; Kristy L. Towry, Emory University;
Discussant: David Dearman, University of Arkansas at Little Rock
The Absolute Importance of Evaluative Style: How Does It Affect Attitudes?
Chong M. Lau, The University of Western Australia; Sharon L.C. Tan, Singapore Polytechnic;
Discussant: Douglas Stevens, Syracuse University
8.16 Images of Accounting, the Accountant and the Accounting System (Public Interest)
Moderator: Mohamed Bayou, University of Michigan-Dearborn
Good Options, Bad Options: Metaphors and Accounting For Stock Options
L. Melissa Walters, Loyola University New Orleans; Joni J Young, University of New Mexico;
Discussant: Vaughan Radcliffe, University of Western Ontario
Enterprise Resource Planning Systems: The Physical Manifestation Of Administrative Evil
Jesse Dillard, Portland State University; Linda Ruchala, University of Nebraska; Kristi Yuthas, Portland State University;
Discussant: C. Richard Baker, University of Massachusetts Dartmouth
The Image of the Accountant in a German Context
Andreas H. Hoffjan, University of Muenster, Germany;
Discussant: O. Graves, University of North Texas
8.17 Financial Reporting: Stakeholder Theory and Ethics (Public Interest)
Moderator: Patty Lobingier, George Mason University
A Suggestion for Financial Reporting to Promote Win-Win Targets in a Zero-Sum Scenario
Lawrence R. Hudack, Barry University; John P. McAllister, Kennesaw State University;
Discussant: Ann Watkins, University of North Carolina-Greensboro
Ethical Corporate Citizenship: Does it Pay?
Janelle Blazovich, Texas A&M University; Mary Lea McAnally, Texas A&M University; Murphy Smith, Texas A&M University;
Discussant: Michael Maher, University of California, Davis
Stakeholder Theory of Management and Accountability as foundations for an External Reporting Conceptual Framework
George Joseph, Savannah State University;
Discussant: Phil Shane, University of Colorado
8.18 Accounting Curriculum Issues and Content (Teaching and Curriculum)
Moderator: Bryan Bessner, George Brown College, Toronto, Canada
Characteristics of Effective Accounting Curriculum Change: Model Development and an Empirical Test
Leroy F. Christ, Valparaiso University; Mary Y. Christ, Valparaiso University; Marc A. Rubin, Miami University;
Discussant: Stephen Bukowy, UNC Pembroke
The Relevance and Delivery of Forensic Accounting Education
Zabihollah Rezaee, The University of Memphis; Larry Crumbley, Louisiana State University;
Discussant: David Pearson, Case Western Reserve University
Hidden Tensions in the Development of Managerial Consultants: An "Action" Learning Initiative for MBA Students
Niels Dechow, Oxford University; Timothy J. Fogarty, Case Western Reserve University;
Discussant: Nashwa George, Montclair State University
8.19 Innovation in Accounting Education Award Project Presentation
Management Accounting: the Business Planning Model
Presenters: Noah P. Barsky and Anthony H. Catanach, Jr., both at Villanova University
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