Wednesday, August 11, 2004—4:00 pm–5:30 pm
9.1 Work Environment and Performance Evaluation (Accounting,
Behavior and Organizations)
Moderator: Robin Radtke, The University of
Texas at San Antonio
Performance Evaluation
Procedures: The Relative Importance of Outcome Based and Non-Outcome Based
Effects
Chong M. Lau, The University of Western Australia; Kuan M. Ming, Edith Cowan
University; Ian R.C. Eggleton, The University of Western Australia;
Discussant: Thomas Clausen, Wichita State University
Debiasing the Impact of Positive
and Negative Prior Impressions on Managers' Performance Evaluation
Judgments
Sudip Bhattacharjee, Virginia Tech; Kimberly K. Moreno, University of Massachusetts, Amherst;
Discussant: Nathan Stuart, University of Florida
The Effect of Participative
Performance Evaluation on Accountants' Psychological Empowerment and
Job-Related Outcomes
David Smith, University of Melbourne; Kim Langfield-Smith, Monash University
(Australia);
Discussant: Kimberly Sawers, University of California,
Riverside
9.2 Individual Tax Incentives (American Taxation
Association)
Moderator: Susan Albring, University of South
Florida
Interest Deductibility and
Incentives for Debt-financed Consumption
Tracy J. Noga, Suffolk University; Robert C. Ricketts, Texas Tech University;
Discussant: Amy Dunbar, University of Connecticut
The Impact of the Exemption
Allowance Phase-Out on Income Reporting Behavior
Charles R. Enis, The Pennsylvania State University;
Discussant: Amy Dunbar, University of Connecticut
Dynamic Tax Planning with an
Application to Estate Freezes
Kenneth J. Klassen, University of Waterloo; Richard C. Sansing, Dartmouth
College and Tilburg University;
Discussant: Jane Livingstone, University of North Carolina at
Greensboro
9.3 Research Session: Topics in Empirical Auditing Research
(Auditing)
Moderator: Michael Grayson, Jackson State
University
Pricing Initial Audit
Engagements: Empirical Evidence Following Public Disclosure of Audit
Fees
Srinivasan Sankaraguruswamy, National University of Singapore; Scott Whisenant,
University of Houston;
Discussant: Jayanthi Krishnan, Temple University
The Effect of the 150-Hour
Education Requirement on the Supply of Promotable Public Accounting Firm Staff
and its Effect on Audit Fees
Arthur C. Allen, University of Nebraska - Lincoln; Angela Woodland, University
of Nebraska-Lincoln;
Discussant: Jayanthi Krishnan, Temple University
Corporate Governance and
Auditor Switch Decision by Andersen's Clients
Ken Y. Chen, National Cheng Kung University; Jian Zhou, SUNY at Binghamton;
Discussant: Jayanthi Krishnan, Temple University
9.4 Research Session: Audit Quality and Non-Audit Services
(Auditing)
Moderator: John Eichenseher, University of
Wisconsin-Madison
Are Audit and Nonaudit Services
Associated with the Delayed Recognition of Bad News?
Gopal Krishnan, George Mason University;
Discussant: Elaine Mauldin, University of Missouri-Columbus
Auditor Independence, Executive
Pay and Firm Performance
Raghavan (Raj) J. Iyengar, North Carolina Central University; Dr. Ernest
Zampelli, The Catholic University of America;
Discussant: Elaine Mauldin, University of Missouri-Columbus
Economic Bonding of Auditors'
Non-audit and Audit Fees and Earnings Quality
Bin Srinidhi, City University of Hong Kong; Ferdinand A Gul, City University of
Hong Kong;
Discussant: Elaine Mauldin, University of Missouri-Columbus
9.5 Earnings Management (Financial Accounting and
Reporting)
Moderator: Gerhard Barone, The University of
Texas at Austin
Stock Repurchases as an
Earnings Management Device
Paul Hribar, Cornell University; Nicole Thorne Jenkins, Washington University
in St. Louis; W. Bruce Johnson, University of Iowa;
Discussant: Paul Simko, University of Virginia
SEC Regulatory Compliance Cost:
Sab 101 And Revenue Accrual Management In The Airline Industry
Carolyn M. Callahan, University of Arkansas-Fayetteville; Marion J McHugh,
University of Arkansas-Fayetteville; Rodney E. Smith, University of
Arkansas-Fayetteville;
Discussant: Paul Simko, University of Virginia
The Reputational Penalty for
Aggressive Accounting: Earnings Restatements and Management Turnover
Hemang Desai, Southern Methodist University; Chris Hogan, Southern Methodist
University; Michael Wilkins, Texas A&M University;
Discussant: Paul Simko, University of Virginia
9.6 Corporate Governance and Reporting Attributes (Financial
Accounting and Reporting)
Moderator: Brian Rountree, Rice University
Earnings Management: Influence
of Audit Committee Features
Mitchell Williams, Singapore Management University; Greg Tower, Curtin
University of Technology;
Discussant: Joseph Weintrop, Baruch College
Determinants of Related Party
Transactions and Their Impact on Firm Value
Elizabeth A. Gordon, Rutgers University; Elaine Henry, Rutgers
University-Newark; Darius Palia, Rutgers University;
Discussant: Joseph Weintrop, Baruch College
Corporate Governance, Non-Audit
Services and Auditor Independence
Beatriz Garcia Osma, Lancaster University; Pelham Gore, Lancaster University
Management School; Peter F. Pope, Lancaster University;
Discussant: Joseph Weintrop, Baruch College
9.7 International Evidence on Earnings Valuation and Reporting
Incentives (Financial Accounting and Reporting)
Moderator: Lynn Clements, Florida Southern
College
The Capital Market Implications of Non-U.S. Firms' Accruals
Hollis Ashbaugh, University of Wisconsin-Madison; Ryan LaFond, University of
Wisconsin-Madison;
Discussant: Per Olsson, Duke University
The Valuation of Domestic and
Foreign Earnings and the Impact of Investor Sophistication
Jeff Callen, University of Toronto - Rotman School of Management; Ole-Kristian
Hope, University of Toronto - Rotman School of Management; Dan Segal,
University of Toronto;
Discussant: Per Olsson, Duke University
9.8 Executive Stock Options - Informativeness and Valuation
(Financial Accounting and Reporting)
Moderator: Dahlia Robinson, Arizona State
University
Stock Option Expense, Forward
Looking Information, and Implied Volatilities of Traded Options
Eli Bartov, New York University; Partha S Mohanram, Columbia Business School;
Doron Nissim, Columbia Business School;
Discussant: Jonathan Rogers, University of Chicago
The "True and Fair
View" of Executive Stock Option Valuation
Seppo Ikaheimo, Helsinki School of Economics; Nuutti Kuosa, Helsinki School of
Economics; Vesa Puttonen;
Discussant: Jonathan Rogers, University of Chicago
Stock Options Expensing:
Evidence from Shareholders' Votes
Fabrizio Ferri, Stern School of Business; Garen Markarian, Weatherhead School
of Management; Tatiana Sandino, Harvard Business School;
Discussant: Jonathan Rogers, University of Chicago
9.9 Using Electronic Downloads and Web Citations to Judge Research
(Information Systems)
Moderator: Daniel O'Leary, University of
Southern California
Panelists:
Dan Stone, University of Kentucky
Steve Sutton, University of Connecticut
Miklos Vasarhelyi, Rutgers University
9.10 International Financial Reporting: Disclosure (International
Accounting)
Moderator: Ervin Black, Brigham Young
University
Foreign Equity Ownership and
Disclosure Transparency in Emerging Markets: Evidence from Korea
Jeong-Bon Kim, The Hong Kong Polytechnic University; Cheong H. Yi, The Hong
Kong Polytechnic University;
Discussant: Dr. Shamir Andrew Ally, DeSales University, MBA
Program
The Impact of Increased
Accounting Disclosure on Information Asymmetry: Evidence from an Emerging
Market
Haiyan Zhou, The University of Texas – Pan American;
Discussant: Dr. Shamir Andrew Ally, DeSales University, MBA
Program
The Effect of Bank-based and
Market-based Financing on Corporate Disclosure
Kentaro Koga, University of Illinois at Urbana-Champaign;
Discussant: Dr. Shamir Andrew Ally, DeSales University , MBA
Program
9.11 Financial Reporting Issues: International Studies
(International Accounting)
Moderator: Jenice Prather-Kinsey, University
of Missouri-Columbia
Empirical Analysis on the
Information Set Perspective of UK Financial Reporting Standard No.3: Reporting
Financial Performance
Stephen W-J Lin, University of Manchester;
Discussant: Jiwei Wang, Singapore Management University
The Impact of UK Accounting Rule
Changes on Pension terminations
Paul John-Marcel Klumpes, University of Nottingham; Yong Li, University of
Warwick; Mark Whittington, University of Warwick;
Discussant: Jiwei Wang, Singapore Management University
Earnings Management in
Malaysia: A Study on Effects of Accounting Choices
Aini Aman, Universiti Kebansaan Malaysia; Takiah Mohd Iskandar, Universiti
Kebansaan Malaysia; Hamid Pourjalali, University of Hawaii at Manoa; Jenny
Teruya, University of Hawaii at Manoa;
Discussant: Jiwei Wang, Singapore Management University
9.12 Executive Pay and Behavior (Management Accounting)
Moderator: Chandra Subramaniam, The University
of Texas at Arlington
Structure of Option Repricings: Determinants and Consequences
Fabrizio Ferri, Stern School of Business;
Discussant: Jane Saly, University of St Thomas
Shielding Executive Annual Pay
from Losses: Does It Reflect Managerial Entrenchment?
Shijun Cheng, University of Michigan Business School;
Discussant: Masako Darrough, Baruch College
9.13 Compensation (Management Accounting)
Moderator: Romana Autrey, The University of
Texas at Austin
Tests for Relative Performance
Evaluation Based on Assumptions Derived from Proxy Statement
Disclosures
James Bannister, University of Hartford; Harry Newman, Fordham University;
Joseph Weintrop, Baruch College;
Discussant: Surya Janakiraman, The University of Texas at
Dallas
Who Are Your Peers? A Study of
Relative Performance Evaluation
Ana M. Albuquerque, William E. Simon Graduate School of Business
Administration, University of Rochester;
Discussant: Surya Janakiraman, The University of Texas at
Dallas
How Changes in Compensation
Plans Affect Employee Performance, Recruitment and Retention and Firm
Performance—An Empirical Study of A Car Dealership
Joanna L.Y. Ho, University of California, Irvine; Anne Wu, National Chengchi
University; Ling-Chu Lee, National Pingtung Institute of Commerce, R.O.C;
Discussant: Surya Janakiraman, The University of Texas at
Dallas
9.14 Integrative Session (FARS and PIAS): Corporate Governance
(Public Interest)
Moderator: David McIntyre, Clemson University
The Effect of the Sarbanes
Oxley Act on Earnings Management: What has Changed?
Daniel A Cohen, Northwestern University; Aiyesha Dey, Northwestern University;
Thomas Z Lys, Northwestern University;
Discussant: Krishna Kumar, The George Washington University
Market Reaction to Events
Surrounding the Sarbanes-Oxley Act of 2002
Haidan Li, University of Iowa; Morton Pincus, University of Iowa; Sonja Olhoft
Rego, University of Iowa;
Discussant: Krishna Kumar, The George Washington University
Corporate governance mechanisms
and the early filing of CEO certification
Brett R. Wilkinson, Baylor University; Curtis E Clements, Baylor University;
Discussant: Andrew Felo, The Pennsylvania State University
9.15 Has moved to Tuesday, 4:00 pm–5:30 pm
9.16 Auditor Independence, Fraud Detection and The Public Interest
(Public Interest)
Moderator: Carol Leary, George Mason
University
Auditor Independence and
Family-Owned Audit Firms: The Clarkson and Ross Brothers as directors of audit
clients
Laura D MacDonald, Wilfrid Laurier University, Ontario, Canada; Dean Neu,
University of Calgary, Alberta, Canada; Alan J. Richardson, York University,
Toronto, Canada;
Discussant: Dale L. Flesher, University of Mississippi
Commercial Lending Officers
Perceptions of Independence Impairment Related to Accounting Firm Alternative
Practice Structures: A Behavioral Experiment
James J. McKinney, Howard University;
Discussant: Roselyn Morris, Texas State University-San Marcos
A Study of How Auditors Utilize
the Response and Physical Behaviors of Interviewees for Detecting Deception in
Audit Inquiries
Chih-Chen Lee, Florida International University; Robert B. Welker, Southern
Illinois University at Carbondale;
Discussant: Michael Coyne, Bucknell University
9.17 Factors in Student Career Success (Teaching and
Curriculum)
Moderator: Gail Hoover, Rockhurst University
Assessing Learning Outcomes and
Factors That Impact Student Performance in Upper-Division Accounting
Courses
Ida Robinson-Backmon, University of Baltimore; Susan Lynn, University of
Baltimore;
Discussant: To Be Announced
Building a Successful Career in
Accounting: More Questions than Answers
Mark H. Bezik, Idaho State University; Carla Wiggins, Idaho State University;
Teri Peterson, Idaho State University; Ken Smith, Idaho State University;
Discussant: Bambi Hora, University of Central Oklahoma
Kolb Learning Styles in the
Managerial Accounting Classroom
Fern Zabriskie, Pacific Lutheran University;
Discussant: Robert Carl Jinkens, Currently none
9.18 Accounting for Non-Business Students (Teaching and
Curriculum)
Moderator: Dennis Bline, Bryant College
Deciphering Accounting
Discourse: A Suggested Approach for Teaching Accounting to Non-Business
Majors
Athar Murtuza, Seton Hall University;
Discussant: Susan Koch, Austin Peay State University
Meeting the Account Education
Needs of Non-Business Majors: A Survey of Accounting Programs
Donna K. Dietz, North Dakota State University;
Discussant: Michael J. Krause, Le Moyne College
Measuring and Influencing
Students' Ethical and Professional Perceptions of Earnings Management
Daryl Max Guffey, Clemson University; David D McIntyre, Mercer
University-Macon; Jeffrey J. McMillan, Clemson University;
Discussant: Michael Lacina, Rochester Institute of Technology
9.19 Critical History Analysis (Integrative, History, and
Other)
Moderator: Loren Wenzel, Marshall University
Accounting for Interned Japanese
Civilians during World War II: Creating Incentives and Establishing Controls
for Captive Workers
Thomas N. Tyson, St. John Fisher College; Richard K. Fleischman, John Carroll
University;
Discussant: Daniel L. Jensen, The Ohio State University
Information, Institutions and
Agency: The Crisis of Railroad Finance in the 1890s and the Evolution of
Corporate Oversight Capabilities
Nandini Chandar, Rutgers University; Paul Miranti, Rutgers University;
Discussant: Sue Sadowski, Gettysburg College
Accounting, Coercion, and Social
Control During Apprenticeship: Converting Slave Workers to Wage Workers in the
British West Indies
Thomas N. Tyson, St. John Fisher College; Richard K. Fleischman, John Carroll
University; David Oldroyd, University of Newcastle Business School;
Discussant: Vaughan Radcliffe, University of Western Ontario
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