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An International Meeting of 2005 Annual MeetingAugust 7–10, 2005
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Tuesday, August 9, 2005 — 10:15 am-11:45 am
4.1 Auditor Client Negotiation and Client Retention (Accounting, Behavior and Organizations)
Moderator: Charles Davis, Baylor University
Auditor Risk Preferences and Client Retention
George F. Klersey, Birmingham-Southern College; Michael L.. Roberts, University of Colorado at Denver;
Discussant: Anne Magro, University of OklahomaThe Effect of Client Characteristics on the Negotiation Tactics of Auditors
Richard C. Hatfield, University of Texas at San Antonio; Christopher P. Agoglia, Drexel University; Maria H. Sanchez, Rider University;
Discussant: Christine Haynes, University of Texas at El PasoThe Role of Auditor Strategy in Auditor-Client Negotiations over Proposed Financial Statement Adjustments: The Rule of Reciprocation
Maria H. Sanchez, Rider University; Christopher P. Agoglia, Drexel University; Richard C. Hatfield, University of Texas at San Antonio;
Discussant: Audrey A. Gramling, Kennesaw State University
4.2 Analysis and Measurement of Tax Law Changes (American Taxation Association)
Moderator: Garth Novack, Utah State University
Impact of The 2003 Tax Act: How Much Are Americans Still Affected by the Marriage Penalty Tax?
Fred Feucht, Prairie View A&M University; L. Murphy Smith, Texas A&M University;
Discussant: Charles Enis, Penn StateThe Initial Impact of the 2003 Reduction in the Dividend Tax Rate
Jennifer L. Blouin, University of Pennsylvania; Jana S. Raedy, University of North Carolina - Chapel Hill; Doug A . Shackelford, University of North Carolina - Chapel Hill;
Discussant: Michael Kinney, Texas A&M UniversityThe Incentive Effects of R&D Tax Credits: An Empirical Examination in an Emerging Economy
Ming-Chin Chen, Department of Accounting, National Chengchi University (Taiwan); Sanjay Gupta, School of Accountancy, Arizona State University; Yuhchang Hwang, School of Accountancy, Arizona State University;
Discussant: Julia Brennan, University of Massachusetts - Boston
4.3 Publishing in Accounting Journals (At-Large)
Moderator: Larry Brown, Georgia State University
Panelists:
Dan Dhaliwal, Editor, The Accounting Review
Larry Gordon, Co-editor, Journal of Accounting and Public Policy
S. P. Kothari, Editor, Journal of Accounting and Economics
Dan Simunic, Editor, Auditing: A Journal of Practice & Theory, Former co-editor, Contemporary Accounting Research
4.4 The Effect of SOX on Financial Statement Preparers and Users (At-Large)
Moderator: Randy Beatty, Dean, School of Accounting, University of Southern California
Panelists:
Colleen Cunningham, President, Financial Executives International
Brad Hintz, Analyst, Sanford Bernstein
Chuck Noski, Former CFO, Northrup Grumman and ATT
4.5 State of the Art in Auditing Research (Auditing)
Moderator: William F. Messier, Georgia State University
Panelists:
Mark DeFond, University of Southern California
Jere R. Francis, University of Missouri-Columbia
William Kinney, University of Texas - Austin
Mark Nelson, Cornell University
Hun-Tong Tan, Nanyang Technological University
4.6 Research on Auditor Choice (Auditing)
Moderator: Chris Hogan, Southern Methodist University
Auditor Choice and the Pricing of Initial Public Debt Issues
Steve Fortin, Faculty of Management, McGill University; Jeffrey A. Pittman, Memorial University of Newfoundland;
Discussant: Allen Blay, University of California RiversideAttributes Affecting Auditor Choice
Robert Knechel, University of Florida; Lasse Niemi, Helsinki School of Economics; Stefan Sundgren, Swedish School of Economics and Business Administration;
Discussant: Allen Blay, University of California RiversideAn Empirical Analysis of Big N Auditor Switches
Wayne R. Landsman, University of North Carolina at Chapel Hill; Karen K. Nelson, Rice University; Brian R. Rountree, Rice University; Brian Rountree, Rice University;
Discussant: Allen Blay, University of California Riverside
4.7 Career development: Diversity in the education workplace (Diversity Section)
Moderator: Harold Little Jr., Western Kentucky University
Panelists:
Kevin James, Middle Tennessee State University
Ida Robinson-Backmon, North Carolina A&T State University
Prem Sikka, University of Essex, UK
Craig Sisneros, Arizona State University
4.8 FASB / IASB / SEC Financial Reporting Update (Financial Accounting and Reporting)
Moderator: Mark Kohlbeck, Florida Atlantic University
Panelists:
Mary Barth, Stanford University, International Accounting Standards Board
G. Michael Crooch, Financial Accounting Standards Board
Scott Taub, Deputy Chief Accountant, Securities and Exchange Commission
4.9 Management of the Earnings Surprise (Financial Accounting and Reporting)
Moderator: Thomas Gavin, University of Tennessee at Chattanooga
Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items
Sarah E. McVay, New York University;
Discussant: Karen Nelson, Rice UniversityDo Managers Define ‘Street’ Earnings to Meet or Beat Analyst Forecasts?
Jeffrey T. Doyle, University of Utah; Mark T. Soliman, Stanford University;
Discussant: Karen Nelson, Rice UniversityWhy do Managers Meet or Slightly Beat Earnings Forecasts in Equilibrium?
Mei Feng, University of Pittsburgh;
Discussant: Karen Nelson, Rice University
4.10 Pro Forma Earnings (Financial Accounting and Reporting)
Moderator: Dana Hollie, University of Houston
Testing the Clientele Effect: An Explanation for Non-GAAP Earnings Adjustments Used to Compute I/B/E/S Earnings
Richard M. Frankel, Massachusetts Institute of Technology; Sugata Roychowdhury, Massachusetts Institute of Technology;
Discussant: Ted Christensen, Brigham Young UniversitySEC Interventions and the Frequency and Usefulness of Non-GAAP Financial Measures
Ana C. Marques, University of Texas at Austin;
Discussant: Ted Christensen, Brigham Young UniversityDeterminants and Valuation Impact of Reconciling Pro Forma Earnings to GAAP Earnings
Huai Zhang, University of Hong Kong; Liu Zheng, University of Hong Kong;
Discussant: Ted Christensen, Brigham Young University
4.11 Security Analyst Incentives (Financial Accounting and Reporting)
Moderator: Earl Stice, Brigham Young University
The Two Faces of Analyst Coverage
John A. Doukas, Old Dominion University; Chansog Francis Kim, City University of Hong Kong; Christos Pantzalis, University of South Florida;
Discussant: Artur Hugon, Georgia State UniversityAnalyst Impartiality and Investment Banking Relationships
Patricia C. O'Brien, University of Waterloo; Maureen F. McNichols, Stanford University; Hsiou-wei Lin, National Taiwan University;
Discussant: Artur Hugon, Georgia State UniversityThe Effect of Issuing Biased Earnings Forecasts on Analysts’ Access to Management and Survival
Bin Ke, Pennsylvania State University; Yong Yu, Pennsylvania State University;
Discussant: Artur Hugon, Georgia State University
4.12 Value Relevance of Earnings Components (Financial Accounting and Reporting)
Moderator: Luis Betancourt, James Madison University
The Effects of SFAS 131 Geographic Segment Disclosures on the Valuation of Foreign Earnings
Ole-Kristian Hope, University of Toronto - Rotman School of Management; Tony Kang, Singapore Management University; Wayne Thomas, University of Oklahoma; Florin Vasvari, University of Toronto - Rotman School of Management;
Discussant: Victoria Dickinson, University of Wisconsin-MadisonDoes the Market Understand Segment Reporting?
Jevons Lee, Tulane University; Heng Yue, Peking University; Xin Zhou, Tulane University;
Discussant: Victoria Dickinson, University of Wisconsin-MadisonValuation of Partially Controlled Investments
Zhen Deng, Baruch College, City University of New York; Nishi Sinha, Boston University;
Discussant: Victoria Dickinson, University of Wisconsin-Madison
4.13 Pension Accounting (Financial Accounting and Reporting)
Moderator: Elizabeth Demers, University of Rochester
Flexibility vs Uniformity: Evidence from Pricing of the Pension Obligation
Rebecca N. Hann, University of Southern California; Yvonne Lu, University of Southern California; K. R. Subramanyam, University of Southern California;
Discussant: James McKeown, Penn State UniversityMarket-Related Values and Pension Accounting
Paquita Y. Davis-Friday, University of Notre Dame; Jeffrey S. Miller, University of Notre Dame; H. Fred Mittelstaedt, University of Notre Dame;
Discussant: James McKeown, Penn State UniversityThe market valuation of the UK Pension Protection fund guarantee
Paul Klumpes, Imperial College London; Kevin P. McMeeking, Exeter University;
Discussant: James McKeown, Penn State University
4.14 Financial Reporting Presentation and Transparency (Financial Accounting and Reporting)
Moderator: Debra Krolick, Cornerstone Research
An Evaluation of SFAS No. 130 Comprehensive Income Disclosures
Dennis J. Chambers, University of Kentucky; Thomas J. Linsmeier, Michigan State University; Catherine Shakespeare, University of Michigan; Theodore Sougiannis, University of Illinois at Urbana-Champaign;
Discussant: Patrick Hopkins, Indiana UniversityThe Impact of Other Comprehensive Income Reporting on Firm Valuation
Jacqueline L. Reck, University of South Florida; James Hunton, Bentley College; Holli McCall, University of Connecticut;
Discussant: Patrick Hopkins, Indiana UniversityFinancial Reporting Transparency and Closed End Mutual Fund Pricing
Robert J. Bricker; Nandini Chandar, Drexel University;
Discussant: Patrick Hopkins, Indiana University
4.15 Accounting, Communication, and Disclosure (Financial Accounting and Reporting)
Moderator: Barbara Grein, Drexel University
Communicating in the Presence of Another Information Source
Paul E. Fischer, The Pennsylvania State University; Phillip C. Stocken, Dartmouth College;
Discussant: Jonathan Glover, Carnegie Mellon and SECIntra- and Inter-temporal Dynamics of Corporate Disclosure and Operating Activities
Eti Einhorn, Tel Aviv University; Amir Ziv, Interdisciplinary Center Herzliya, Israel;
Discussant: Jonathan Glover, Carnegie Mellon and SECRevising the Conceptual Framework for Principles-based Accounting
John A. Hepp, Suffolk University;
Discussant: Jonathan Glover, Carnegie Mellon and SEC
4.16 An Update on the AICPA Work/Life and Women's Initiatives Executive Commitee Longitudinal Survey of the Status of Women and Work/Life Balance (Gender Issues and Worklife Balance)
Moderator: Elizabeth Almer, Portland State University
Panelists:
Kathie Lingle, World At Work
Barbara Vigilante, AICPA
4.17 Investments in IT (Information Systems)
Moderator: Jagdish Pathak, Odette School of Business, University of Windsor
IT Investment Proxy: Value-Relevance and Forecast Accuracy
Li Wang; Pervaiz Alam, Kent State University;
Discussant: Partha Mohapatra, University of KentuckyFurther Evidence on Financial Analysts' Reaction to ERP Implementation Announcements
Li-Chin Jennifer Ho, University of Texas at Arlington; Jeffrey Tsay, University of Texas at Arlington;
Discussant: Del DeVries, University of Tennessee, Knoxville
4.18 International Earnings Management (International Accounting)
Moderator: Shawki Farag, The American University in Cairo
Is "Benchmark Beating" by Australian Firms Evidence of Earnings Management?
Jeff J. Coulton, University of New South Wales; Sarah J. Taylor, University of Melbourne; Stephen L. Taylor, University of New South Wales;
Discussant: Feng Chen, Columbia UniversityEarnings Manegement to Avoid Loss to Continue in Chinese Capital Markets
Yihong Jiang, Shanghai University of Financial Economics; Qingliang Tang, University of Western Sydney; Zhijun Lin, Hong Kong Baptist University; Lu Wu, University of Western Sydney;
Discussant: Feng Chen, Columbia UniversityManaging underpricing? The case of pre-IPO discretionary accruals in China
Marinilka B. Kimbro, Instituto de Empresa;
Discussant: Feng Chen, Columbia University
4.19 Measurement Bases for Financial Accounting - A Conceptual Study by the Canadian Accounting Standards Board (International Accounting)
Moderator: Ian Hague, Accounting Standards Board
Panelists:
Mary Barth, Stanford University
Alex Milburn, Canadian Institute of Chartered Accountants
4.20 Audit Firm Tenure, Auditor Independence and International Financial Reporting (International Accounting)
Moderator: Norlin Rueschhoff, University of Notre Dame
Does Audit Firm Tenure Affect the Client's Financial Reporting Credibility? Evidence from U.S. and Italy
Jeff Boone, University of Texas at San Antonio; Inder Khurana, University of Missouri-Columbia; KK Raman, University of North Texas;
Discussant: Niranjan Chipalkatti, Seattle UniversityAuditor Independence and the Chinese Disaffiliation Program
Ferdinand A. Gul, The Hong Kong Polytechnic University; Heibatollah Sami, Lehigh University; Haiyan Zhou, The University of Texas-Pan American;
Discussant: Niranjan Chipalkatti, Seattle UniversityAuditor Independence and Auditor Specialization: Determinants of Earnings Managements?
Rusmin Rusmin, Curtin University of Technology; Wolfgang Mitchell Van der Zahn, Singapore Management University; Greg Tower, Curtin University of Technology; Alistair Brown, Curtin University of Technology;
Discussant: Niranjan Chipalkatti, Seattle University
21. ABC / ABM / TQM (Management Accounting)
Moderator: Mohamed Bayou, University of Michigan-Dearborn
The Association Between Activity-Based Management and Manufacturing Performance: Another Look
Adam S. Maiga, University of Wisconsin-Milwaukee; Fred A. Jacobs, Georgia State University;
Discussant: Robert Cornell, University of UtahDoes ABC Information Exacerbate Hold-up Problems in Buyer-Supplier Negotiations?
Andrea R. Drake, University of Cincinnati; Susan F. Haka, Michigan State University;
Discussant: Eva Labro, London School of EconomicsActivity-based Costing, Total Quality Management and Business Process Reengineering: Their Separate and Concurrent Association with Improvement in Financial Performance
Douglass Cagwin, Zayed University; Katherine J. Barker, State University of New York at Fredonia;
Discussant: Michael Kinney, Texas A&M University
4.22 BSC / Financial and Non-Financial Performance Measures - II (Management Accounting)
Moderator: R. Alan Webb, University of Waterloo
Enterprise Resource Planning & Non-Financial Performance Incentives: The Joint Impact on Corporate Performance
Benson Wier, Virginia Commonwealth University; James Hunton, Bentley College; Hassan HassabElnaby, University of Toledo;
Discussant: R. Alan Webb, University of WaterlooEffects of Accuracy of Incentive Weights when Rewarding Non-Financial Value Drivers
Khim Kelly, Nanyang Technological University;
Discussant: Michael Maher, University of California, DavisClean Performance Measurement in a Multiperiod Setting
Holly Hanson Johnston, Babson College; Alison J. Kirby Jones, Boston University;
Discussant: Janet Samuels, Arizona State University, West Campus
4.23 Influential Accounting Educators and the Impact of Research Published in Advances in Accounting from 1984-2003. (Integrative, History, and Other)
Moderator: James Reeve, University of Tennessee
Gerhard Mueller: Internationalist and Accounting Education Innovator
Dale L. Flesher, University of Mississippi; Tonya Flesher, University of Mississippi;
Discussant: Alan Styles, College of CharlestonGeorge R. Husband: The Complete Accounting Educator
Gerald Alvin, Wayne State University; Alan Reinstein, Wayne State University;
Discussant: Sue Sadowski, Gettysburg CollegeTwenty-Years of Advances in Accounting: 1984 – 2003
Jeffrey J. McMillan, Clemson University; Daryl M. Guffey, Clemson University;
Discussant: Barbara Scofield, University of Dallas
4.24 Accounting and Environmental Accountability (1) (Public Interest)
Moderator: Lois Mahoney, Eastern Michigan University
Social Paradigms and Attitudes Toward Environmental Accountability
William E. Shafer, Lingnan University, Hong Kong;
Discussant: Tony Tinker, Baruch College & University of South Australia
4.25 SOX (Public Interest)
Moderator: John Brozovsky, Virginia Tech
Constructing The Institutional Environment: An Analysis Of How Managers Come To Understand Section 404 Of The Sarbanes-Oxley Act
Richard R. Clune, Kennesaw State University; Timothy J. Fogarty, Case Western Reserve University;
Discussant: John Rossi, III, Moravian CollegeCorporate Resistance to Internal Control Regulation
Diane M. Matson, University of St. Thomas; Brian P. Shapiro, University of St. Thomas;
Discussant: Aida Sy, Baruch College & Sorbonne & Dauphine (Paris)The Once and Future Accountant: Ethics and the Future Outlook of the US Accounting Profession after Sarbanes-Oxley
Mark Hale, Blinn College; Ryan Huston, Texas A&M University; L. Smith, Texas A&M University;
Discussant: Brian Daugherty, The University of Texas at San Antonio
4.26 Mapping the AICPA's Core Competency Framework to the Computerized CPA Exam and Using the AICPA's Educational Competency Assessment (ECA) Website to Facilitate Program and Course Assessment (Teaching and Curriculum)
Moderator: Joseph Bittner, AICPA
Panelists:
Joe Bittner, AICPA
Hubert Glover, Howard University
Sherry Mills, New Mexico State University
David Stout, Youngstown State University
4.27 Integrating Technology into the Accounting Curriculum Using Real Data and Business Transactions from the Agile Corporation (AAA Education Committee)
Moderator: Bruce Behn, University of Tennessee
Presenters:
Del Devries, University of Tennessee
DeWayne Searcy, Auburn University