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An International Meeting of 2005 Annual MeetingAugust 7–10, 2005
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Monday, August 8, 2005 — 4:00 pm-5:30 pm
3.1 Organizations and Corporate Governance (Accounting, Behavior and Organizations)
Moderator: Lisa Gaynor, Georgetown University
IPO Organizations and Corporate Governance: Competing Characteristics of Restating and Non-Restating Companies
Todd A. Shawver, Nova Southeastern University; Tara J. Shawver, King's College;
Discussant: Indrarini Laksmana, Kent State UniversityBoard Independence and CEO Turnover
Volker Laux, Goethe University Frankfurt and Carnegie Mellon University;
Discussant: Artur Hugon, Georgia State UniversityThe Search for Legitimacy: The Use of Pay and Performance Comparisons in Determining CEO Remuneration
Stuart Ogden, University of Manchester; Robert Watson, University of Durham;
Discussant: Steven Kaplan, Arizona State University
3.2 COSO: Control Guidance for Smaller Public Companies, Risk Management, and Related Research Opportunities (At-Large)
Moderator: Larry Rittenberg, Ernst & Young Professor, University of Wisconsin-Madison and Chair of COSO
Panelists:
Mark Beasley, North Carolina State University and AAA Board Member on COSO
Miles Everson, Partner - PricewaterhouseCoopers and Project Leader for COSO's Control Guidance for Small Business Advisory Group and COSO's ERM Project
Debbie Lambert, Partner - Johnson, Lambert & Co. and Chair of COSO's Control Guidance for Small Business Advisory Group
Doug Prawitt, Brigham Young University and Member of COSO's Control Guidance for Small Business Advisory Group and COSO's ERM Project
3.3 Model Curriculum for Fraud and Forensic Accounting (At-Large)
Moderator: Richard A. (Dick) Riley, Jr., West Virginia University
Panelists:
Benjamin Bailey, Bailey & Glasser, LLP, Charleston, West Virginia
Jonny Frank, PricewaterhouseCoopers - Partner-in-Charge: Fraud Risks and Controls; Yale Senior Faculty Fellow
Charles Owens, Ernst &Young - Senior Executive: Global Investigative and Dispute Services
Joseph Wells, Founder and Chairman, or Toby Bishop, President and Chief Executive Officer, Association of Certified Fraud Examiners
3.4 Auditor-Client Negotiations (Auditing)
Moderator: Arnie Schneider, Georgia Tech
The Effects of Engagement Risk and Auditor Negotiation Experience on the Process and Outcomes of Client-Auditor Negotiations
Helen L. Brown, Boston College; Karla M. Johnstone, University of Wisconsin-Madison;
Discussant: Gary Hecht, Emory UniversityThe Auditor-Client Relationship in Financial Reporting Negotiation: Focusing on the Dyad
Michael Gibbins, University of Alberta; Susan A. McCracken, University of Toronto; Steve Salterio, Queen's University;
Discussant: Gary Hecht, Emory UniversityThe Impact of Auditor Term on Auditor-Client Negotiation
Karl J. Wang, University of Mississippi; Brad M. Tuttle, University of South Carolina;
Discussant: Gary Hecht, Emory University
3.5 Legal Regimes, Auditor Behavior, and Financial Reporting Quality (Auditing)
Moderator: Tong Chau, Texas Southern University
Audit Penalty Regimes and Audit Effort to Detect Fraud
F. Greg Burton, Brigham Young University; T. Jeffrey Wilks, Brigham Young University; Mark F. Zimbelman, Brigham Young University;
Discussant: James Bierstaker, Villanova UniversityLegal Enforcement and Audit Quality
C. Janie Chang, San Jose State University; Nen-Chen Richard Hwang, California State University San Marcos;
Discussant: James Bierstaker, Villanova UniversityThe Effects of Mandatory Earnings Forecasts and Auditor’s Legal Regimes on Manager’s and Auditor’s Behavior - Theory and Experimental Evidence
Hung-Chao Yu, National Chengchi University;
Discussant: James Bierstaker, Villanova University
3.6 Nonprofit Accounting and Reporting (Government and Nonprofit)
Moderator: Dana Forgione, Florida International University
Tell it Like It Was: Best Practices in Not-for-Profit Financial Reporting
Teresa Gordon, University of Idaho; Saleha B. Khumawala, University of Houston; Marla Kraut, University of Idaho;
Discussant: Mary Fischer, The University of Texas at TylerThe Use of Interest Rate Swaps by Nonprofit Organizations: Evidence from Nonprofit Healthcare Providers
Louis J. Stewart, Long Island University, Brooklyn Campus; John Trussel, Pennsylvania State University at Harrisburg;
Discussant: Barbara Chaney, University of MontanaThe Effects of Governance on the Financial Reporting Quality of Nonprofit Organizations
Michelle Yetman, University of California-Davis; Robert Yetman, University of California-Davis;
Discussant: Daniel Tinkelman, Pace University
3.7 The Internationalization of Accounting: The Australian, Canadian, German and U.K. Experiences (International Accounting)
Moderator: Paquita Davis-Friday, University of Notre Dame
Panelists:
Stella Fearnley, University of Portsmouth
Martin Glaum, Justus-Liebig-Universitaet Giessen
Sid Gray, University of Sydney
Ian Hague, Accounting Standards Board - Canada
3.8 International Managerial Accounting Issues (International Accounting)
Moderator: C. Chiang, North Carolina Central University
Strategic Management Accounting - A cross-national analysis of what strategic management accounting is and how it is taught
Andreas Hoffjan, Westfaelische Wilhelms Universitaet Muenster; Andreas Woempener, Westfaelische Wilhelms Universitaet Muenster;
Discussant: Jeremy Cripps, American University of KuwaitFacing the Truth: How Taiwanese and Americans React to Prior Commitment in the Merit Pay Allocation Process
Richard G. Brody, University of South Florida St Petersburg; Suming Lin, National Taiwan University; Stephen B. Salter A, University of Cincinnati/Universidad Adolfo Ibáñez;
Discussant: Jeremy Cripps, American University of Kuwait
3.9 Corporate Governance and the Characterisitics of International Earnings Forecasts (International Accounting)
Moderator: J. King, Washington and Lee University
Audit Quality, Legal and Disclosure Environments, and Analysts’ Forecast Accuracy: Some International Evidence
Jong-Hag Choi, Hong Kong University of Science and Technology; Tony Kang, Singapore Management University; Young K. Kwon, University of Illinois at Urbana-Champaign; Yoonseok Zang, Singapore Management University;
Discussant: Stephen Lin, Florida International UniversityAnalysts' and Mechanistic Forecasts of Earnings
Neil Garrod, Thames Valley University; William Rees, Amsterdam Graduate Business School; Aljosa Valentincic, Universitiy of Ljubljana, University of Amsterdam;
Discussant: Stephen Lin, Florida International UniversityOwnership, Investor Protection and Earnings Expectations
Christina Dargenidou, University of Wales, Bangor UK; Stuart McLeay, University of Wales, Bangor UK; Ivana Raonic, Cass Business School, City University UK;
Discussant: Stephen Lin, Florida International University
3.10 Determinants and Implications of International Accounting Differences (International Accounting)
Moderator: Ramesh Narasimhan, Montclair State University
Interest Rate Sensitive International Accounting Differences and their Association with Stock Price Returns
Paul John-Marcel Klumpes, Imperial College London;
Discussant: David Sharp, University of Western OntarioDifferences from IAS: Measurement, Determinants and Implications
Yuan Ding, HEC Paris; Ole-Kristian Hope, University of Toronto - Rotman School of Management; Thomas Jeanjean, HEC Paris; Herve Stolowy, HEC Paris;
Discussant: David Sharp, University of Western OntarioUsefulness of Comprehensive Income Reporting in Canada
Kiridaran Kanagaretnam, McMaster University; Robert Mathieu, Wilfrid Laurier University; Mohamed Shehata, McMaster University;
Discussant: David Sharp, University of Western Ontario
3.11 Corporate Governance / CEO Compensation - I (Management Accounting)
Moderator: Neal Vanzante, Texas A&M University-Kingsville
Management Forecast Strategy and CEO Disclosure Credibility
Kai Wai Hui, Hong Kong University of Science and Technology;
Discussant: William Stammerjohan, Louisiana Tech UniversityFinancial Distress Risk and Initial CEO Compensation Contracts
Rachel Hayes, University of Chicago; Stephen A. Hillegeist, Kellogg School of Management and INSEAD; Elizabeth Keating, Kennedy School of Government;
Discussant: Dhinu Srinivasan, University of PittsburghThe Dynamic Relation between CEO Compensation and Market Performance.
Aamer Sheikh, The College of William and Mary; Kimberly J. Smith, The College of William and Mary;
Discussant: Howard Turetsky, San Jose State University
3.12 Teaching Management Accounting - Cases (Management Accounting)
Moderator: Margaret Hicks, Howard University
A Modified Problem-based Learning Approach in Management Accounting
Lee J. Yao, La Trobe University; Siew H. Chan, Western Michigan University;
Discussant: Lourdes White, University of BaltimoreSun Mountain Products: A Case Study in Value Chain Analysis
Thomas James Tribunella, Rochester Institute of Technology; Thomas Amlie, Pennsylvania State - Harrisburg;
Discussant: Harold Little Jr., Western Kentucky UniversityOff Road Inc.: An Introductory Managerial/Cost Accounting Case
Thomas E. Buttross, The Pennsylvania State University at Harrisburg; George Schmelzle, Indiana University Purdue University Fort Wayne;
Discussant: Edward Walker, McNeese State University
3.13 Corporate Governance, Financial Reporting, and Accounting Firms in the 19th Century (Integrative, History, and Other)
Moderator: Jeffrey McMillan, Clemson University
Corporate Governance in the 19th Century: Evidence from the Chesapeake and Ohio Canal Company
Robert W. Russ, Virginia Commonwealth University; Gary John Previts, Case Western Reserve University; Edward N. Coffman, Virginia Commonwealth University;
Discussant: Vaughan Radcliffe, University of Western OntarioFinancial Reporting to European Capital Markets in the 1850s: The Case of the Illinois Central Railroad
Dale L. Flesher, University of Mississippi; Gary John Previts, Case Western Reserve University; William D. Samson, University of Alabama;
Discussant: David Satava, University of Houston-VictoriaAudit Companies: Emergence, Prevalence, and Prominence of Public Accounting Firms Organized as Corporations in the United States Accounting Profession
James J. McKinney, Howard University;
Discussant: Brigitte Muehlmann, Bentley College
3.14 Public Policy (Public Interest)
Moderator: Joseph Riotto, New Jersey City University
Corporate Social Responsibility and Canadian Executive Compensation
Lois S. Mahoney, Eastern Michigan University; Linda Thorne, York University;
Discussant: Wayne Tervo, University of Texas at San AntonioGetting to the Bottom Line: An Exploration of Gender and Earnings Quality
Gopal V. Krishnan, George Mason University; Linda M. Parsons, George Mason University;
Discussant: Timothy J. Fogarty, Case Western Reserve UniversityResolving Health Care Decision Conflicts in Veterans Administration Hospitals – A Field Study
Mohamed E. Bayou, University of Michigan-Dearborn; Barbara J. Vargas, John D. Dingell VAMC;
Discussant: Richard Fleischman, John Carroll University
3.15 Governance (Public Interest)
Moderator: Stan Davis, Indiana Purdue University at Fort Wayne
Informal Regulatory Pressure to Alter Financial Reporting Behavior: The Case of In-Process Research and Development
Gyung H. Paik, Brigham Young University; Jacob Findlay, Deloitte Touche;
Discussant: To be announcedMotivation and the Lost Tribe: On the Importance of Accounting Technology Professionals’ (ATPs) Motivations
Dan N. Stone, University of Kentucky;
Discussant: John Rossi, III, Moravian CollegeThe Development of Corporate Governance Disclosures in Sweden
Fredrik Ljungdahl, Jonkoping International Business School; Michael Thorstensson, Lund University;
Discussant: Robert Milbrath, University of Houston
3.16 Information Technology - Accounting Learning Aid (Teaching and Curriculum)
Moderator: L. Bokemeier, Michigan State University
The Effects of a Hypertext Learning Aid and Cognitive Style on Performance in Advanced Financial Accounting
Stuart H. Jones, Haskayne School of Business, University of Calgary; Michael Wright, University of Calgary;
Discussant: Elsie Ameen, Sam Houston State UniversityAssessing Student Learning Outcomes in the Introductory Accounting Information Systems Course Using the AICPA’s Core Competency Framework
Ronald J. Daigle, Louisiana State University; David C. Hayes, Louisiana State University; K. E. Hughes, Louisiana State University;
Discussant: Dennis Gaffney, Cleveland State UniversityProtecting The Solution: A “High-Tech” Method To Guarantee Individual Effort In Accounting Classes
Timothy J. Fogarty, Case Western Reserve University; Paul M. Goldwater, Central Florida;
Discussant: Walter Smith, Siena College
3.17 Entry Into the Accounting Profession (Teaching and Curriculum)
Moderator: Barbara Eide, University of Wisconsin-La Crosse
The Importance of Technical Competency for Entry into the Accounting Profession: A Question of Values, Post-Enron
Michael L. Roberts, University of Colorado at Denver;
Discussant: Margaret O'Reilly-Allen, Rider UniversityCohorts and Internships: Investigating the Socialization of Accountants
Richard S. Sathe, University of St. Thomas;
Discussant: Margaret O'Reilly-Allen, Rider UniversityAn Assessment of the Relationship Between Accounting Internships and First-Time Permanent Accounting Jobs
Danny Hollingsworth, Mississippi State University; Noel Addy, Mississippi State University; Clyde Herring, Mississippi State University;
Discussant: Michael Krause, Le Moyne College
3.18 AICPA's Center for Excellence in Accounting Education: Resources for Educators (Teaching and Curriculum)
Moderator: Joseph Bittner, AICPA
Panelists:
Joseph Bittner, AICPA
George Krull, AICPA Education Committee Chair
3.19 Designing and Implementing High Performance Learning Teams (AAA Education Committee) (Also presented Monday 10:15 am)
Moderator: Roger Debreceny, University of Hawaii
Presenter: Karl Smith, University of Minnesota/Michigan State University
3.20 Taxes, Implicit Taxes, and Rates of Return (American Taxation Association)
Moderator: David Ryan, Temple University
Trading Clienteles, Tax Attributes, and Ex-Dividend Returns
Oliver Zhen Li, University of Notre Dame;
Discussant: T. Atwood, Kansas State UniversityTicks and Tax: The Effects of Price Discreteness and Taxation on Ex Dividend Day Returns
C. Bryan Cloyd, Virginia Tech; Oliver Zhen Li, University of Notre Dame; Connie D. Weaver, The University of Texas at Austin;
Discussant: T. Atwood, Kansas State UniversityImplicit Taxes
Ross Jennings, University of Texas at Austin; William Mayew, University of Texas at Austin; Connie D. Weaver, University of Texas at Austin;
Discussant: Bob Yetman, University of California-Davis