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An International Meeting of 2005 Annual MeetingAugust 7–10, 2005
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Monday, August 8, 2005 — 2:00 pm-3:30 pm
2.1 Use of Decision Aids and Training Techniques (Accounting, Behavior and Organizations)
Moderator: Stacey Whitecotton, Arizona State University
The Legal Implications for Auditors Using Decision Aids Versus Professional Judgment
Siew H. Chan, Western Michigan University; Jordan Lowe, Arizona State University West; Lee Yao, La Trobe University;
Discussant: Janet Samuels, Arizona State University, West CampusThe Effectiveness of Alternative Training Techniques on Analytical Procedures Performance
Kimberly K. Moreno, University of Massachusetts at Amherst; Sudip Bhattacharjee, Virginia Tech; Duane Brandon, Auburn University;
Discussant: Christine Earley, Bentley CollegeDirector Fraud Risk Assessments: The Effects of Technical Knowledge and Decision Aid Use
Jean Lin Seow, Nanyang Technological University;
Discussant: Shawn Davis, Georgia State University
2.2 Experimental Research in Tax (American Taxation Association)
Moderator: Anne Magro, University of Oklahoma
Experimental Evidence on the Role of Tax Complexity in Investment Decisions
Scott J. Boylan, Washington and Lee University; Peter J. Frischmann, Idaho State University;
Discussant: Raquel Alexander, University of North Carolina at WilmingtonThe Impact of Unstable Penalty Enforcement on Taxpayer Reporting
Stacy Rickard Wade, Western Kentucky University; Cynthia C. Vines, University of Kentucky;
Discussant: Diana Falsetta, Northeastern UniversityAttitudes, Incentives, and Tax Compliance
V. Umashanker Trivedi, Schulich School of Business, York University; Mohamed Shehata, MGD School of Business, McMaster University; Stuart Mestelman, Department of Economics, McMaster University;
Discussant: Jennifer Kahle, University of South Florida
2.3 The FASB's Move Toward Fair Value in Accounting: Is It Auditable? (At-Large)
Moderator: William Kinney, University of Texas at Austin
Panelists:
Zoe-Vonna Palmrose, University of Southern California
Katherine Schipper, Financial Accounting Standards Board
Ross Watts, University of Rochester
2.4 The Effect of SOX on Auditors (At-Large)
Moderator: Larry Rittenberg, Ernst & Young Professor, University of Wisconsin-Madison and Chair of COSO
Panelists:
Susan Markel, Chief Accountant, Division of Enforcement, U.S. Securities and Exchange Commission
Laura Phillips, Associate Chief Auditor, Public Company Accounting Oversight Board
Scott Smith, Audit Partner and Regional 404 Coordinator, Deloitte & Touche
Rod Winters, General Auditor, Microsoft
2.5 Auditing and Earnings Quality (Auditing)
Moderator: Robert Rouse, College of Charleston
Is Earnings Quality Higher When Auditors are City-Specific Industry Leaders?
Jere R. Francis, University of Missouri-Columbia; Kenneth Reichelt, Louisiana State University; Dechun Wang, University of Nebraska-Lincoln;
Discussant: Rajib Doogar, University of Illinois at Urbana-ChampaignDid Earnings Conservatism Increase For Former Andersen Clients?
Gopal V. Krishnan, George Mason University;
Discussant: Rajib Doogar, University of Illinois at Urbana-ChampaignEarnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market
Brenda Van Tendeloo, University of Antwerp; Ann Vanstraelen, University of Antwerp and Maastricht University;
Discussant: Rajib Doogar, University of Illinois at Urbana-Champaign
2.6 Auditing in a Global Economy (Auditing)
Moderator: Jagdish Pathak, Odette School of Business, University of Windsor
Shredded Reputation: Did Andersen's Non-US Clients Suffer and Why?
Steven F. Cahan, University of Auckland; David Emanuel, University of Auckland; Jerry Sun, University of Auckland;
Discussant: Jeff Payne, University of KentuckyIndustry Expertise in the Global Economy: Empirical Evidence for the Big Five Auditors
Michael Ettredge, School of Business, University of Kansas; Soo Young Kwon, Korea University; Chee Yeow Lim, Nanyang Technological University;
Discussant: Jeff Payne, University of KentuckyInternational Diversification and Auditor Reporting
Jayanthi Krishnan, Temple University; Karen McDougal, Temple University;
Discussant: Jeff Payne, University of Kentucky
2.7 Earnings Quality and Corporate Governance (Financial Accounting and Reporting)
Moderator: Gerhard Barone, The University of Texas at Austin
Corporate Governance and Financial Reporting Credibility
Aiyesha Dey, Northwestern University;
Discussant: Marcus Caylor, Georgia State UniversityDirectors’ Protection from Removal and Earnings Quality: The Evidence from State Antitakeover Statutes
Yijiang Zhao, School of Management, University of Alaska-Fairbanks; Zhifeng Yang, University of Alberta
Discussant: Marcus Caylor, Georgia State UniversityDid Earnings Management Change after the Sarbanes-Oxley Act and CEO/CFO Certification of Financial Statements? Evidence from Canadian Companies
Gerald Lobo, University of Houston; Jian Zhou, Binghamton University;
Discussant: Marcus Caylor, Georgia State University
2.8 The Use of Non-GAAP EPS Numbers (Financial Accounting and Reporting)
Moderator: Parveen Gupta, Lehigh University
Voluntary Disclosure of Adjusted Earnings Per Share Numbers
Young-Soo Choi, Lancaster University; Steven Lin, Manchester University; Martin Walker, Manchester University; Steven Young, Lancaster University;
Discussant: Angela Davis, Washington University in St. LouisDisclosure and Board Independence: The Case of Street Earnings
Richard Frankel, Massachusetts Institute of Technology; Sarah E. McVay, New York University; Mark T. Soliman, Stanford University;
Discussant: Angela Davis, Washington University in St. LouisHas Regulation G Reduced Misleading Non-GAAP Earnings Disclosures? Evidence from the Business Service and Computer Industries
Han Yi, Michigan State University;
Discussant: Angela Davis, Washington University in St. Louis
2.9 Voluntary Disclosures (Financial Accounting and Reporting)
Moderator: Ramgopal Venkataraman, University of Minnesota
Empirical Evidence on the Relation between Accounting Conservatism and Management Forecast Frequency
Kai Wai Hui, Hong Kong University of Science & Technology; Steven R. Matsunaga, University of Oregon;
Discussant: Sanjeev Bhojraj, Cornell UniversityHerd Behavior in Voluntary Disclosure Decisions: An Examination of Capital Expenditure Forecasts
Nerissa C. Brown, University of Southern California;
Discussant: Sanjeev Bhojraj, Cornell University
The Economic Implications of Corporate Financial Reporting
Shivaram Rajgopal, University of Washington; John Graham, Duke University; Campbell Harvey, Duke University;
Discussant: Sanjeev Bhojraj, Cornell University
2.10 Computer-Mediated Communication (Information Systems)
Moderator: Kathy Hurtt, Baylor University
Credibility-Enhancing Displays as a Source of Cues for the Detection of Deception in Text-Based, Asynchronous, Computer-Mediated Communication
Chih-Chen Lee, Northern Illinois University; Robert B. Welker, Southern Illinois University at Carbondale; Marcus D. Odom, Southern Illinois University at Carbondale;
Discussant: Brad Schafer, University of South FloridaThe Effects of Computer-Mediated Communication on Group Performance in Divergent and Convergent Tasks: An Experimental Investigation
David S. Kerr, Texas A&M University; Uday S. Murthy, University of South Florida;
Discussant: Robin Pennington, University of Tennessee
2.11 Budgeting (Management Accounting)
Moderator: Naomi Soderstrom, University of Colorado at Boulder
Budget Adjustments in Response to Spending Variances: Evidence of Ratcheting of Local Government Expenditures
Tanya Lee, University of North Texas; Elizabeth Plummer, University of North Texas; Ray Koss, University of North Texas;
Discussant: Jim Mackey, California State UniversityFlattening the Organization: The Effect of Organizational Reporting Structure on Honesty in Managerial Reporting
R. Lynn Hannan, Georgia State University; Frederick W. Rankin, Colorado State University; Kristy L. Towry, Emory University;
Discussant: Theresa Libby, Wilfrid Laurier UniversityThe Effect of Honesty Preferences and Superior Authority on Budget Proposals
Frederick W. Rankin, Washington University; Anthony Nikias, SUNY - Binghamton; Steven Schwartz, SUNY - Binghamton; Richard Young, Ohio State University;
Discussant: Wim Van der Stede, University of Southern California
2.12 BSC / Financial and Non-Financial Performance Measures - I (Management Accounting)
Moderator: Anne Farrell, University of Illinois at Urbana-Champaign
Empirical Validity of the Balanced Scorecard and the Weighting Effect on Performance
Emilio Boulianne, John Molson School of Business / Concordia University;
Discussant: Margaret Shackell-Dowell, University of Notre DameMeasuring the Value Creation and the Sources of Value of the Balanced Scorecard: an Empirical Assessment of the BSC
Stella Mooraj, University of Lausanne; Daniel Oyon, University of Lausanne; Fabien De Geuser, University of Lausanne;
Discussant: Mohamed Onsi, Syracuse UniversityAn Evaluation of the Impact of Strategic Linkage on BSC Usage and Performance
Choongseop Lee, Youngsan University, South Korea; Lookman Buky Folami, University of Alabama at Birmingham; Yanghon Chung, Daejon University, South Korea;
Discussant: Yuhchang Hwang, Arizona State University
2.13 Ethics and Accounting (Public Interest)
Moderator: Carol Lawrence, University of Richmond
Green Accounting: A Primer
Richard K. Fleischman, John Carroll University; Karen Schuele, John Carroll University;
Discussant: C. Richard Baker, Adelphi UniversityLeaders Of The Pack: A Quick And Dirty Look At The Apex Of The Accounting Profession
Saad Al-Kazemi; Timothy J. Fogarty, Case Western Reserve University;
Discussant: Carol Lawrence, University of Richmond
2.14 Reflecting on What We Teach (Teaching and Curriculum)
Moderator: Paul Solomon, Colloquium on Change in Accounting Education
Panelists:
Phil Reckers, Arizona State University
Peter Wilson, Boston College
Jan Williams, University of Tennessee
2.15 Integrating the AICPA's Anti-Fraud Resource Center into the Accounting Curriculum (Teaching and Curriculum)
Moderator: Joseph Bittner, AICPA
Panelists:
Dennis Hanno, University of Massachusetts
Tom Weirich, Central Michigan University
2.16 Trends Affecting Students and Instructors in Introductory Accounting (Two-Year College)
Moderator: William Harvey, Henry Ford Community College
Panelists:
Paul Kimmel, University of Wisconsin-Milwaukee
Belverd Needles, DePaul University
James Reeve, University of Tennessee
John J. Wild, University of Wisconsin-Madison
2.17 Attracting MAcc Students into Doctoral Programs: BYU and Ohio State Pre-Ph.D. Tracks (AAA Education Committee)
Moderator: Kevin Stocks, Brigham Young University
Presenters:
Doug Prawitt, Brigham Young University
Dan Jensen, Ohio State University