Research Forum Papers

Accounting, Behavior and Organizations — Table 01
Papers:

Professional Association Boardroom Strategising: Processual And Institutional Perspectives
Lee D Parker, University of Adelaide;

The Effects of Management's Preannouncement Strategies on Investors' Equity Attractiveness Evaluations
Anna M. Cianci, University of Florida; Steven E. Kaplan, Arizona State University;

Accounting, Behavior and Organizations — Table 02
Papers:

Exploring the Machiavellian Nature of Accountants
Robin L. Wakefield, Baylor University;

Role Morality in the Accounting Profession - How do we Compare to Physicians and Attorneys?
Robin Radtke, University of Texas at San Antonio;

Think (Not So) Straight, Talk (Not So) Straight: Andersen's Failure to Navigate Its Institutional Environment
Timothy J. Fogarty, Case Western Reserve University;

Unethical Financial Decision-Making: Personal Gain versus Concern for Others
Frank Collins, Texas A&M International University; Oscar Holzmann, University of Miami; Susan H. Lowensohn, Colorado State University; Michael K. Shaub, St. Mary's University;

Accounting, Behavior and Organizations — Table 03
Papers:

Environmental Accounting, Information System Utility, and the Financial and Nonfinancial Performance of Firms
Alan S. Dunk, University of Canberra;

Integrating Human Resource Management and Performance Measurement: Effects on Organizational Performance
Anne Wu, National Chengchi University; Chee W. Chow, San Diego State University; Gangaram Singh;

The Role of Work-Family Conflict in the Accounting Workforce
William R. Pasewark, Texas Tech University; Ralph E. Viator, Texas Tech University;

Accounting, Behavior and Organizations — Table 04 Papers:

The Effect of Inquiries on the Accuracy of Misrepresentation Detection Decisions
Chih-Chen Lee, Florida International University; Robert B. Welker, Southern Illinois University at Carbondale;

The Influence of Outcome Knowledge on Judges and Jurors' Evaluations of Auditor Decisions: Insights From an Extended Research Program
D. Jordan Lowe, Arizona State University West; Philip Reckers, Arizona State University;

The Role of Auditor Strategy in Auditor-Client Negotiations Over Proposed Financial Statement Adjustments
Maria H. Sanchez, Rider University; Christopher P. Agoglia, Drexel University; Richard C. Hatfield, University of Texas at San Antonio;

Accounting Programs Leadership Group — Table 48
Papers:

AACSB International Accounting Accreditation: Benefits and Challenges
Shawn Mauldin, Nicholls State University; Karen M. Foust, Tulane University; Michael Chiasson, Nicholls State University; Catherine Gaharan, Nicholls State University;

Examining Accounting Departments' Rankings of the Quality of Accounting Journals Thomas G. Calderon, The University of Akron; Alan Reinstein, Wayne State University;

American Taxation Association — Table 05
Papers:

Attitudes toward E-filing in Middle America
Tracy S. Manly, University of Tulsa; Deborah W. Thomas, University of Arkansas; Christina M. Ritsema, Hope College;

Evidence of Significant Excess Intangible Utility of Increased Intertemporal Payments over Financial Investment Gain Opportunity in a Tax Budgeting Situation
Valrie Chambers, Texas A&M University-Corpus Christi;

Lease or Sale: A Lessor's Perspective
Robert E. Blatz, Jr., Central Connecticut State University;

American Taxation Association — Table 06
Papers:

A Tax Compliance Study of the Impact of Firm Characteristics on International Transfer Pricing
K. Hung Chan, Lingnan University, Hong Kong; Agnes W.Y. Lo, Lingnan University, Hong Kong; Phyllis Mo, The Hong Kong Polytechnic University;

Incentive Effects of Bonus Depreciation
David S. Hulse, University of Kentucky; Jane Livingstone, University of North Carolina at Greensboro;

The Determinants of Aggressiveness of Tax Avoidance during Tax Holidays: Evidence from Foreign Invested Enterprises in China
Yasheng Chen, The University of Western Ontario; Fernando Rajulton, The University of Western Ontario; David Sharp, The University of Western Ontario;

Artificial Intelligence/Emerging Technologies — Table 26
Papers:

Knowledge Management Strategies, and How These Strategies Can Apply to Accountants
Todd A. Shawver, Nova Southeastern University;

Auditing — Table 07
Papers:

Audit Quality, Earnings Management and Institutional Incentives
Shireenjit Johl, Multimedia University; Christine Jubb, Deakin University; Keith A Houghton, Australian National University;

Bargaining Power and Audit Quality
Ching-Lung Chen; Chung-Jen Fu, National Yunlin University of Science & Technology; Fu-Hsing Chang;

Big 5 Audit Partner Industry Expertise - Audit Pricing Evidence
David Bond, University of Technology, Sydney; Jane M Hamilton, University of Technology, Sydney; Donald J Stokes, University of Technology, Sydney;

The Sarbanes-Oxley Act and Auditor Independence: Preliminary Evidence from Audit Opinion and Discretionary Accruals
Kam-Wah Lai, City University of Hong Kong;

Auditing — Table 08
Papers:

Big 6 Conservatism Around the World
Richard Chung, The Hong Kong Polytechnic University; Michael Firth, The Hong Kong Polytechnic University; Michael Firth, The Hong Kong Polytechnic University;

Improving The Internal Auditing Productivity: An empirical investigation in Taiwan's Business
Shaio Yan Huang; Yu Cheng Chen; Cheng Tsung Lu;

IPO Underpricing and Audit Quality Differentiation Within Non-Big 5 Firms
Susan A. Albring, University of South Florida; Randal J. Elder, Syracuse University;

The "independence" of expert opinions provided by auditors and other associates in Australian takeovers
Martin Bugeja, University of Sydney;

Auditing — Table 09
Papers:

Canadian & U.S. Fraud Standards: What Top Financial Managers Need to Know
Alan Reinstein, Wayne State University; Brian Green, University of Michigan-Dearborn;

Disclosure of Audit Fees and Audit Opinion
Kam-Wah Lai, City University of Hong Kong;

Does the Punishment Fit the Crime? An Empirical Examination of SEC Auditor Sanctions
Rebecca L. Rosner, Long Island University - CW Post Campus;

Auditing — Table 10
Papers:

Factors Influencing the Search for and Discovery of Subsequent Event Evidence
Diane J. Janvrin, Iowa State University ; Cynthia Jeffrey, Iowa State University;

The Effect of Mandatory Audit-Firm Rotation on Investigation Strategy and Audit Fee
Wuchun Chi, National Chengchi University;

The Effects of Documentation Format and Task Specific Experience on Auditors' Identification of Internal Control Weaknesses and Internal Control Risk Assessments
James L. Bierstaker, University of Massachusetts Boston; Jay C. Thibodeau, Bentley College;

The Diversity Section — Table 30
Papers:

Multicultural Mentoring Survey
Dawn Hukai, University of Wisconsin River Falls;

Financial Accounting and Reporting — Table 11
Papers:

A Comparison of Residual Income and Comparable Firm Valuation of Initial Public Offerings
Asher Curtis, University of NSW; Neil Fargher, University of New South Wales;

An Evaluation of the Earnings Capitalization and Excess Earnings Models as Methods for Valuing Privately-Held Businesses
Jeffrey J McMillan, Clemson University; Michael F Spivey, Clemson University;

Dilution Error in Earnings Per Share, Stock Repurchases, and Firm Valuation
Chuo-Hsuan Lee, Louisiana State University in Shreveport; Pervaiz Alam, Kent State University;

Do mergers improve managerial performance?
Ehsan H. Feroz, University of Minnesota Duluth; Sungsoo Kim, Rutgers University; Raymond L. Raab, University of Minnesota Duluth;

Financial Accounting and Reporting — Table 12 Papers:

Earnings management prior to insider sales, purchases, and stock option grants
Steven Balsam, Temple University; Huajing Chen, Temple University; Srinivasan Sankaraguruswamy, National University of Singapore;

Tax-Related Determinants of Firms' Strategic Choices of Defined-Benefit Pensions and Retiree Health Benefits
Sharad Asthana, Temple University; Roland Lipka, Temple University; David Ryan, Temple University;

The effect of Andersen's demise on earnings quality
Steven Balsam, Temple University;

Financial Accounting and Reporting — Table 13 Papers:

An Examination of the Most Recent Audit Committee Reports Published by a Sample of New York Stock Exchange Companies
Ganesh M. Pandit, Clark Atlanta University; Vijaya Subrahmanyam, Mercer University;

Corporate Governance and Credit Ratings
Kenneth W. Shaw, University of Missouri;

Managerial Discretion, Institutional Ownership and Monitoring Preceding Bankruptcy
Andreas Charitou, University of Cyprus; Neophitos Lambertides, University of Cyprus;

The Role of Corporate Governance Mechanisms on the Meet or Beat Phenomenon: The Case of "Habitual" Beaters
Davit Adut, American University; Augustine Duru, American University; Wei Liu, American University;

Financial Accounting and Reporting — Table 14
Papers:

An Investigation of the Effects of Intellectual Capital Disclosure On Firms' Market Capitalization
Mohammad J. Abdolmohammadi, Bentley College;

Analysts' Forecast Revisions and Firms' Intangible Investments
Li-Chin Jennifer Ho, University of Texas at Arlington; Chao-Shin Liu, University of Notre Dame;

Do Capital Markets Value Intellectual Capital?
Dipankar Ghosh, University of Oklahoma; Anne Wu, National Chengchi University;

Is the Treatment of Intangible Assets Relevant and Reliable?
Yoshie Saito, Temple University;

Financial Accounting and Reporting — Table 15
Papers:

An Empirical Examination of the Real Effects of Voluntary Disclosure
Dan S. Dhaliwal, University of Arizona; Inder K. Khurana, University of Missouri-Columbia; Raynolde Pereira, University of Missouri-Columbia;

Management Forecasts and Earnings Announcements: An Examination of Information Asymmetry Measured by Adverse Selection Cost
Maribeth Coller, University of South Carolina; Joung W. Kim, Concordia University;

Management reluctance to disclose earnings information in a continuous disclosure environment: Evidence from the association between unexplained stock returns and subsequent disclosure
Christopher McNamara, School of Accounting, University of New South Wales; Gerry Gallery, University of New South Wales; Neil Fargher, School of Accounting, University of New South Wales;

Financial Accounting and Reporting — Table 16
Papers:

A re-examination of analyst underreaction
Bok Baik, Florida State University;

Belief-Revisions After Earnings Announcements: Evidence from Individual Analysts' Forecast Revisions
P. Eric Yeung, The University of Georgia;

The Consensus-beating Game
Tong Yao, University of Arizona; Mark Liu, Boston College;

Why Does Analysts' Forecast Dispersion Predict Stock Returns? A Corporate Guidance Perspective
Mark Liu, Boston College; Danielle Xu; Tong Yao, University of Arizona;

Financial Accounting and Reporting — Table 17
Papers:

Market perceptions of earnings management by debt renegotiating firms during economic downturn
Ahmed Kamran, La Trobe University, Australia; Norman Saleh, Universiti Kebangsaan Malaysia; Jayne Maree Godfrey, Monash University, Australia;

Do Core and Non-Core Cash Flows from Operations Persist Differentially in Predicting Future Cash Flows?
C. S. Agnes Cheng, University of Houston; Dana Y. Hollie, University of Houston;

Estimating a Firm's Expected Cost of Equity Capital Using Consensus Forecasts
Holger Daske, J.W. Goethe-Universität Frankfurt am Main; Günther Gebhardt, J.W. Goethe-Universität Frankfurt am Main; Stefan Klein, J.W. Goethe-Universität Frankfurt am Main;

Revenues and Earnings as Key Value Drivers in Various Contexts - Implications for Financial Management and Statement Analysis
Itay Kama, Tel Aviv University;

Financial Accounting and Reporting — Table 18
Papers:

Predominance of Conservative Accounting over Aggressive Accounting for High-Tech Firms in comparison to Low-Tech Firms
Sung S. Kwon, York University; Jongsoo Han, Rutgers University-Camden; Jennifer Yin, Rutgers University-Camden;

The Effect of the Private Securities Litigation Reform Act of 1995 On Accounting Conservatism
Ananth Seetharaman, Saint Louis University; Bin Srinidhi, City University of Hong Kong; Zane Swanson, Emporia State University;

The Relation between Accounting Conservatism and Income-increasing Earnings Management
Amy Dunbar, University of Connecticut; Haihong He, University of Connecticut; John D. Phillips, University of Connecticut; Karen Teitel, University of Connecticut;

When do UK firms revalue their assets upward? Are they conservative?
Stephen W-J Lin, University of Manchester; CS Agnes Cheng, University of Houston;

Financial Accounting and Reporting — Table 19
Papers:

Empirical Consequences of the Price Effect for Share Price Deflators in Market-based Accounting Research
William D. Brown, Syracuse University; Ray J. Pfeiffer, University of Massachusetts Amherst;

Operating Performance Ratios and the Earnings-Returns Relation
Chun-Chia Chang, University of Houston; C. S. Agnes Cheng, University of Houston; Denton Collins, University of Memphis; Denton Collins, University of Memphis;

The Altman Z-score Revisited
Robert W. Russ, Virginia Commonwealth University; Wendy W. Peffley, Virginia Commonwealth University; Alfred C Greenfield Jr, Virginia Commonwealth University;

Using the Jones and Modified Jones Models to Estimate Quarterly Discretionary Accruals: Problems and Possible Remedies Zhi-Xing Lin, National University of Singapore; Michael Shih, National University of Singapore; Michael Shih, National University of Singapore;

Financial Accounting and Reporting — Table 20
Papers:

Additional Evidence on the Lease Choice Decision: A Study Incorporating the Use of Synthetic Leasing
Suzanne K. Sevin, University of North Carolina at Charlotte;

Does the Interim Segment Disclosure Matter? : The Study of Interim Segment Reporting Requirement of SFAS No. 131
Joong-Seok Cho, University of Wisconsin-Madison;

Pension expense and plan contributions: Accounting standards and tax regulations
Bonnie K. Klamm, North Dakota State University; Roxanne M. Spindle, Virginia Commonwealth University;

Financial Accounting and Reporting — Table 21
Papers:

Causes and Consequences of the Relation Between Split-Adjusted Share Prices and Subsequent Stock Returns
William D. Brown, Syracuse University; Ray J. Pfeiffer, University of Massachusetts Amherst;

Do Earnings Explain the January Effect?
Hai Lu, University of Southern California; Qingzhong Ma, University of Southern California;

Financial Accounting and Reporting — Table 22
Papers:

Columbus's First Voyage: Profit or Loss From a Forensic Accountant's Perspective
David Satava, University of Houston-Victoria;

Pro Forma Earnings Announcements and Earnings Restatements
Karen Teitel, University of Connecticut; Haihong He, University of Connecticut;

Restatements of Quarterly Earnings: Evidence on Earnings Management
Joshua Livnat, New York University; Christine E. L. Tan, New York University;

The Determinants of Income Smoothing
Aiyesha Dey, Northwestern University;

Financial Accounting and Reporting — Table 23
Papers:

The Effect of Fraud and Lawsuit Revelation on Executive Turnover and Compensation
Obeua S. Persons, Rider University;

The effect of institutional investor activism on long-term corporate strategy: Evidence from institutional investors' responses to mergers and acquisitions
Bin Ke, The Pennsylvania State University; Henock Louis, The Pennsylvania State University;

The Shielding of CEO Cash Compensation from Post-Acquisition Restructuring Charges and Asset Impairments
Nina T. Dorata, State University of New York, College at Old Westbury;

Financial Accounting and Reporting — Table 24
Papers:

Did Regulation Fair Disclosure Level the Playing Field? Evidence from an Analysis of Changes in Trading Volume and Stock Price Reactions to Earnings Announcements
Anwer S. Ahmed, Syracuse University; Richard A. Schneible Jr., Texas Christian University;

Expensing Stock Options: The role of publicity
Chandra Seethamraju, Washington University; Tzachi Zach, Washington University;

Indicators of Managers' Motivations for Issuing Forecasts of Revenue and Earnings
Michael J Lacina, Rochester Institute of Technology;

The Impact of Statutory Continuous Disclosure Rules on the Quality of Management Earnings Forecasts
Gerry Gallery, University of New South Wales; Natalie Gallery, University of Sydney;

Financial Accounting and Reporting — Table 25
Papers:

An Empirical Examination of Mark-to-Market Accounting for Energy Contracts under EITF Issue No. 98-10
Li Li Eng, Oklahoma State University; Shahrokh Saudagaran, University of Washington, Tacoma;

Goodwill Valuation Effects from the Initial Adoption of SFAS 142
Changling Chen, University of Wisconsin - Madison; Mark Kohlbeck, University of Wisconsin - Madison; Terry Warfield, University of Wisconsin - Madison;

Government and Nonprofit — Table 47
Papers:

State and Local Government Accounting in 19th-century America: A Review of the Literature
Stephanie Dunham Moussalli, School of Accountancy, University of Mississippi;

Information Systems — Table 26
Papers:

A Contingency Framework for Effective Management Accounting Systems Design in the New Economy
Emilio Boulianne, Concordia University John Molson School of Business;

Exploring How Accounting Research Can Help to Inform Studies of Information Systems Valuation, Planning and Control
Neale Gilbert O'Connor, City University of Hong Kong; Dipankar Ghosh, The University of Oklahoma; Chee Chow, San Diego State University; Anne Wu, National Chengchi University;

Information Systems — Table 27
Papers:

Accelerating XBRL Adoption: A Business Driver Perspective
Neal J Hannon, University of Hartford; Ketan Patal, Synapsys Technology Corporation;

An empirical investigation of hacking behavior
Siew H. Chan, University of Massachusetts at Boston; Lee J Yao, La Trobe University;

Developing a Strategy-based Conceptual Database Design Framework Integrating the Balanced Scorecard and the REA
George Joseph, Savannah State University;

International Accounting — Table 28
Papers:

On the Association between IPO Anomalies and Regulatory Reforms for Management Forecasts – An Empirical Study in Taiwan
Chen-Lung Chin, National Chen-Chi University; Hsiou-wei William Lin;

Quality, Acceptability, and Enforceability of Accounting Standards and the Value Relevance of Accounting Earnings
Etty R. Wulandari , Nanyang Business School; A R Rahman, Nanyang Business School;

The Impact of Corporate Governance and Financial Analysts on Accounting Valuation: Evidence from China
Ran R. Barniv, Kent State University; Yan Bao, Frostburg State University;

International Accounting — Table 29
Papers:

Auditors' Responsibilities for Detecting Frauds: An Analysis of the CSRC Enforcement Actions in China
Michael Firth, The Hong Kong Polytechnic University; Phyllis L. L. Mo, The Hong Kong Polytechnic University; Raymond M. K. Wong, The Hong Kong Polytechnic University;

The Effect of Gender on the Ethical Attitudes of Jordanian Managers and Auditors Towards Earnings Management
Talal Al-Hayale, University of Windsor; George Lan, University of Windsor;

International Accounting — Table 30
Papers:

Gerhard Mueller: Accounting Educator, Standard Setter, and Internationalist
Dale L. Flesher, University of Mississippi; Tonya K. Flesher, University of Mississippi;

Accounting in New Iraq Mesopotamia: A Historical Prospective and the Possible Use of International Accounting Standards
Fouad K. Alnajjar, Baker College Center for Graduate Studies;

Transparent Corporate Governance on the Internet: A Proposed Survey of Gulf Cooperation Council Countries Practices
Peter B. Oyelere, Sultan Qaboos University; Ehab K. A. Mohamed, Sultan Qaboos University;

International Accounting — Table 31
Papers:

Management Earnings Forecasts and Inter-Industry Information Transfers: Evidence from Taiwan
Hsihui Chang, UC Riverside; Chunghuey Huang, National Taipei University; Birendra K Mishra, University of California at Riverside;

Management Earnings Forecasts in a Low Litigation Environment: Determinants, Specificity and Supporting Disclosures
Jeff Coulton, University of New South Wales; Stephen L. Taylor, University of New South Wales;

On the Association of Conference Calls and Innovation
Chen-Lung Chin, National Chengchi University, Taiwan; Phil Picheng Lee, Pace University; Ping-Wen Wang, National Chung Cheng University;

International Accounting — Table 32
Papers:

Does Market Reward or Penalize Firms for Holding High Levels of Cash?
Harri J. Seppanen, Helsinki School of Economics;

Is Too-Big-to-Fall Policy Effective for U.S. Banks in an International Currrency Crisis?
Zhaohui Zhang, Long Island University C.W. Post; Khondkar E. Karim, Rochester Institute of Technology;

The "Statement of Intermediate Balances": A Tool for International Financial Statement Analysis Based on Income Statements "By Nature," an Application to Airline Industry
C. Richard Baker, University of Massachusetts Dartmouth; Yuan Ding, H.E.C. School of Management; Hervé Stolowy, H.E.C. School of Management;

International Accounting — Table 33
Papers:

Corporate Governance and earnings management: Evidence from Chinese Private Listed Companies
Yuan Ding, HEC School of Management; Hua Zhang, China Europe International Business School; Junxi Junxi, The University of Hong Kong;

Determinants of Internet Reporting by Chinese Listed Companies
Pearl Tan, Nanyang Business School, Singapore; Sarah Goh, KPMG, Singapore; Lih-Lin Tan, National Institute of Education, Singapore; Ying-Nee Ting, Singapore Telecommunications;

The Impact of Information Asymmetry on Earnings Management in China Bin Srinidhi, City University of Hong Kong; Ferdinand A Gul, City University of Hong Kong; Judy Sin Lai Tsui, The Hong Kong Polytechnic University;

International Accounting — Table 34
Papers:

DCF Valuation and Dual Income Tax System - Implications of the New Austrian Tax System in a Model with Stochastic Profitability
Stefan Bogner, Vienna University of Economics and Business Administration; Manfred Fruehwirth, Vienna University of Economics and Business Administration; Markus S. Schwaiger, Vienna University of Economics and Business Administration;

Managerial Ownership and Earnings Informativeness: Evidence from Thailand after the Asian Financial Crisis
Piman Limpaphayom, Sasin GIBA of Chulalongkorn University; Sirisuk Manmettakul, PricewaterhouseCoopers ABAS Limited;

Supply Chain Factors That Influences The Size and Sales of Malaysian Manufacturing Companies
Sakthi Mahenthiran, Butler University; Indra Devi Rajamanoharan, University of Technology Mara - Malaysia; Hamidah Che Puteh, University of Technology Mara - Malaysia;

Target Costing and Incentive Compensation Systems at Handan Iron and Steel Company in China: Its Unique Features and Differences from Japanese Target Costing
Thomas W. Lin, University of Southern California; Kenneth A. Merchant, University of Southern California; Yi'ou Yang, Former China Office of Restructuring Economic System; Zengbiao Yu, Tsinghua University, China;

International Accounting — Table 35
Papers:

Do Capital Markets Value Intellectual Capital?
Dipankar Ghosh, University of Oklahoma; Anne Wu, National Chengchi University;

Does Environmental Reporting Reflect Actual Pollution Activity? A Comparative Study of U.S. and Canadian Firms
Paul Ashcroft, East Central University of Oklahoma; Murphy Smith, Texas A&M University;

Market and Firm Specific Determinants of Continuous Corporate Disclosures
Roger S Debreceny, Nanyang Technological University; Asheq Razaur Rahman, Nanyang Technological University;

Management Accounting — Table 36
Papers:

Accounting for Cost Interactions in Designing Products
Mohamed E. Bayou, University of Michigan-Dearborn; Alan Reinstein, Wayne State University;

Analyzing the Product-Mix Decision by Using a Fuzzy Hierarchical Model
Mohamed E. Bayou, University of Michigan-Dearborn; Alan Reinstein, Wayne State University;

Utilizing Activity-Based Costing to Manage the Maintenance Function in Manufacturing Environment
Mehmet C. Kocakulah, University of Southern Indiana; Eileen Peacock, Oakland University; N.David Aquilina;

Management Accounting — Table 37
Papers:

The Effects of Culture on the Relationship between Budget Participation and Performance: A Field Study of US and Mexican Managers
Maria A Leach-López, Auburn University Montgomery; William W Stammerjohan, Louisiana Tech University; Frances M McNair, Mississippi State University;

The Use of Performance Measures as an Integral Part of an Entity's Strategic Plan
Susan W. Hass, Simmons School of Management; Priscilla A. Burnaby, Bentley College; James L. Bierstaker, University of Massachusetts - Boston;

Two Views of Executive Compensation: Part of the Problem or Part of the Solution?
Peter D. Woodlock, Youngstown State University; Sheen Liu, Youngstown State University;

Management Accounting — Table 38
Papers:

An Application of Accounting Information in the Adoption Decision of Profit Sharing Plans
Alireza Daneshfar, University of New Haven;

Ethics and Agency Theory: Incorporating a Standard for Effort and an Ethically Sensitive Agent
Douglas E. Stevens, Syracuse University; Alex Thevaranjan, Syracuse University;

Optimal Strike Prices for Executive Stock Options when Managers are Averse to Effort
Itzhak Venezia; Sasson Bar-Yosef, Hebrew University; Ren-Raw Chen, Rutgers University; Oded Palmon, Rutgers University; Sasson Bar-Yosef, Hebrew University; Ren-Raw Chen, Rutgers University;

The Usefulness of Accounting Function Services: Provider and User Perspectives in a Corporate Organization
Kenton B. Walker, University of Wyoming; Eric N. Johnson, Indiana University;

Public Interest — Table 39
Papers:

Corporate governance and cost efficiency in the UK life insurance industry
Phil Hardwick, University of Bournemouth; Mike Adams, University of Wales Swansea; Joe-Hong Zou, Lingnan University, Hong Kong;

Corporate Governance Characteristics of Fraudulent vs Non-Fraudulent IPO Companies
Todd A. Shawver, Nova Southeastern University; Tara J. Shawver, King's College;

Earned Income Tax Credit: Is it an Effective Redistribution Tool?
Evelyn Aniton McDowell, Case Western Reserve University;

The U.S. Steel Industry: an Empirical Examination of Productivity and Employment (1983-2001)
Tom F. Madison, St. Mary's University; Prasad Padmanabhan, St. Mary's University;

Public Interest — Table 40
Papers:

Fallen Angels: Are Nonprofit Employees Machiavellian?
Kelly A. Richmond, University of North Carolina at Greensboro; Pamela C. Smith, University of Texas at San Antonio;

Non-Audit Services and Perceived Auditor Independence Post-Enron
John M. Thornton, Washington State University; Alan Reinstein, Wayne State University; Cathleen Miller, University of Michigan - Flint;

The Impact of Principles- vs. Rules-Based Standards on Auditors' Decisions
Joann Segovia, Minnesota State University; Vicky Arnold, University of Connecticut;

Whither the Public Accounting as a Profession: Auditor Independence and Non-Audit Services
Yin Xu, Old Dominion University; Karl J. Wang, University of Mississippi;

Public Interest — Table 41
Papers:

Government Use of Accounting Information: The Chrysler Bailout
Timothy J. Fogarty, Case Western Reserve University; Mark W. Dirsmith, The Pennsylvania State University;

Implementing the Impairment of Assets Requirements of SFAS No. 144: An Empirical Analysis
Alan Reinstein, Wayne State University; Gerald Lander, University of South Florida-St. Petersburg;

Stock Option Repricing: Heads I Win, Tails You Lose
Avinash Arya, Morgan State University; Huey-Lian Sun, Morgan State University;

Public Interest — Table 42
Papers:

Enron-Incubators: Is the Professional School good for Business?
Tony Tinker, Baruch College at the City University of New York & University of South Australia; Aida Sy, University of Sorbonne & Baruch College at City University of New York;

Muhtasib's Role: Safeguarding the Public Interest during the Islamic Middle Ages
Athar Murtuza, Seton Hall University;

The Structure of Boards of Accountancy and the Adoption of the 150 Hour Rule: A Longitudinal Analysis
George D. Sanders, Westgern Washington University;

Public Interest — Table 43
Papers:

An Empirical Analysis of the Relationship Between Board Oversight of Corporate Ethics Programs and Changes in Financial Reporting Quality
Andrew J Felo, The Pennsylvania State University;

An Exploratory Study of Auditor Perceptions of Factors Affecting Adherence to Code of Ethics
Roselyn E. Morris, Texas State University-San Marcos; Alice A. Ketchand, Sam Houston State University; William E. Shafer, Lingnan University;

Ethics and Accounting: A Closer Look at the Sarbanes-Oxley Act of 2002 and the Effects on Audit Practice
Sarah E Crenshaw, California State University, Fresno; Denise M Patterson, California State University, Fresno;

Teaching and Curriculum — Table 44
Papers:

Accounting Theory: An examination of subjects within accredited undergraduate accounting degree in Australia
M. R. Mathews, School of Accounting, Charles Sturt University, Bathurst, NSW, Australia;

Calvados - A Business Game for Your Cost Accounting Course
Andreas H. Hoffjan, University of Muenster, Germany;

ISACA Model Curricula 2004
Alan T Lord, Bowling Green State University;

Teaching and Curriculum — Table 45
Papers:

Accounting Educators and Professionals: Perceptions Concerning Communication
Nitham M. Hindi, Texas State University-San Marcos; Donald S. Miller, Emporia State University; Stephen E. Catt, Emporia State University;

Using Practitioners' Viewpoints to Help Improve Accounting Students' Communications Skills
Donald Nellermoe, Central Michigan University ; Thomas Weirich, Central Michigan University ; Alan Reinstein, Wayne State University;

Teaching and Curriculum — Table 46
Papers:

A Profile of "Outstanding Accounting Educator" Awards
Dale L. Flesher, University of Mississippi; Tonya K. Flesher, University of Mississippi;

Educating Students to Apply Academic Research Skills and Knowledge in Classroom: Experiences from A Finnish Accounting Program
Harri J. Seppanen, Helsinki School of Economics;

Effect of Learning Styles on Evaluations
Teresa K. Lang, Auburn University; Dianne Hall, Auburn University;

Identifying Concerns of Accounting Educators
Akhilesh Chandra, University of Akron; William D. Cooper, North Carolina A&T State University; Michael F. Cornick, Winthrop University;

Teaching and Curriculum — Table 49
Papers:

Developing and Teaching a "Critical Thinking" Tax Case
Tracy J. Noga, Suffolk University; Joann Segovia, Minnesota State University;

Income Tax I Research Case and AICPA Core Competency Framework
Judith A. Sage, Indiana University Northwest; Lloyd G. Sage, Governors State University;

Teaching Time Value of Money for Accounting Applications: Empirical Evidence
Sheldon R. Smith, Utah Valley State College; Richard T. Henage, Utah Valley State College; Steve Johnson, Utah Valley State College;

Teaching and Curriculum — Table 50
Papers:

A Master Budget Case for a Start-Up Company
Thomas C. Wooten, Belmont University; Jane F. Dillard-Eggers, Belmont University;

A Model to Operationalize the Choosing of Teaching Methods Based on Learning Objectives
Freddie Choo, San Francisco State University; Kim Tan, California State University Stanislau;

CD-ROMs: Increasing Student Learning
Marianne M. Rexer, Wilkes University;

Developing Client Service Competencies in Accounting Students: An Experiential Exercise
Dan Moshavi, Montana State University - Bozeman; Christie Johnson, Montana State University - Bozeman; Marc Giullian, Montana State University - Bozeman;

Two-Year College — Table 27
Papers:

Automating Data Collection on the Internet for Accounting Research - A Case Study
Jeffrey Tsay, University of Texas at Arlington; Li-Chin Jennifer Ho, University of Texas at Arlington; Hsihui Chang, University of California, Riverside;

Two-Year College — Table 45
Papers:

Methods to Help Improve the Readability of Community College Students' Research Papers
Alan Reinstein, Wayne State University; Gerald Lander, University of South Florida-St. Petersburg;

Legislative History of Stock-option Compensation
Wan-Kyu Park; Toni Smith, University of New Hampshire;

Integrative, History, and Other — Table 48
Papers:

An Examination of Faculty Perceptions of Academic Journal Quality Within Specialized Disciplines of Accounting
Suzanne L. Lowensohn, Colorado State University; Donald Samelson, Colorado State University;

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