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An International Meeting of 2005 Annual MeetingAugust 7–10, 2005
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Tuesday, August 9, 2005 — 2:00 pm-3:30 pm
5.1 Incentives and Performance (Accounting, Behavior and Organizations)
Moderator: Khondkar Karim, Rochester Institute of Technology
The Role of Trust in Managing Performance: The Case of Outlet Management in a Privatized Asian Company
Sakthi Mahenthiran, Butler University; Ben Liu, Butler University; Zalina Hashim, University of Tenaga Nasional;
Discussant: Stephen B. Salter A, University of Cincinnati/Universidad Adolfo IbáñezThe Effect of Team Performance and Common Uncertainty on Individual Incentives: A Field Empirical Study
Jia-Wen Liang, National Chengchi University; Anne Wu, National Chengchi University;
Discussant: R. Lynn Hannan, Georgia State UniversityThe Roles of Objective and Subjective Performance Measures in Short-term and Long-term Incentive Plans
Anne Wu, National Chengchi University, R.O.C.; Ling Chu Lee, National Pingtung Institute of Commerce, R.O.C;
Discussant: Kimberly Sawers, University of California, Riverside
5.2 External Influences on Accounting Departments (Accounting Programs Leadership Group)
Moderator: Kent St. Pierre, University of Delaware
Panelists:
Phil Reckers, Arizona State University
Mary Stone, University of Alabama
Don Wygal, Rider UniversityAccounting Advisory Boards: A Survey of Current Practices
Thomas Tyson, St. John Fisher College; C. Richard Baker, Adelphi University; Julia N. Karcher, University of Louisville;
5.3 Taxes and Compensation (American Taxation Association)
Moderator: Sarah Nutter, George Mason University
Limiting Executive Compensation: The Case of CEOs Hired after the Imposition of 162(m).
Steven Balsam, Temple University; David H. Ryan, Temple University;
Discussant: Jane Livingstone, University of North Carolina at GreensboroThe Effect of Internal Revenue Code Section 162(m) on the Issuance of Stock Options
Steven Balsam, Temple University; David H. Ryan, Temple University;
Discussant: Jane Livingstone, University of North Carolina at GreensboroThe Role of Taxes in Deferred Compensation Plans: The Case of the Alternative Minimum Tax
Hassan R. HassabElnaby, University of Toledo; Buagu Musazi, Virginia State University; Tanya S. Nowlin, University of Louisiana at Lafayette;
Discussant: D. Larry Crumbley, Louisiana State University
5.4 Emerging E-Business Issues (Artificial Intelligence/Emerging Technologies)
Moderator: Jagdish Gangolly, SUNY at Albany
B2B E-Commerce Assurance: The Influence of Partner Risk on Assurance Desirability & Relationship Satisfaction
Vicky Arnold, University of Central Florida/University of Melbourne; Clark Hampton, University of Connecticut; Deepak Khazanchi, University of Nebraska-Omaha; Steve G. Sutton, University of Central Florida/University of Melbourne;
Discussant: Jagdish Pathak, Odette School of Business, University of WindsorAssurance Risk Formulas for Planning and Evaluation of Trust Services
Chan Li, Graduate Student, University of Kansas; Rajendra P. Srivastava, Ernst & Young Professor, University of Kansas;
Discussant: Hui Du, The University of Texas - Pan AmericanStrategic Use of 3rd Party Web Services by SMEs: An Action Research Perspective
Amy W. Ray, Bentley College; Julian J. Ray, University of Redlands;
Discussant: Elisabeth Rossen, Florida International University
5.5 Key PCAOB Issues: Implications for Research and Education (At-Large)
Moderator: Joe Carcello, University of Tennessee
Panelists:
Andrew Bailey, Deputy Chief Accountant, SEC, "The PCAOB and the SEC"
Gary Holstrum, Associate Chief Auditor and Director of Research, PCAOB, "PCAOB Standards-Setting Activities and the Role of Research"
Phil Wedemeyer, Deputy Director of Inspections, PCAOB, "PCAOB Inspections"
5.6 Fraud Risk Assessments, Fraud Detection, and Internal Auditing (Auditing)
Moderator: Paul Caster, Fairfield University
Audit Team Brainstorming, Partner Influence, and Fraud Detection: Implications of SAS No. 99
Tina D. Carpenter, University of Georgia;
Discussant: Natalia Kotchetova, University of WaterlooThe Impact of Tax Services on Auditors' Fraud Risk Assessment
Michael Favere-Marchesi, Simon Fraser University;
Discussant: Natalia Kotchetova, University of WaterlooThe Effects of Decreased User Confidence on Perceived Internal Audit Effectiveness
Kevin L. James, Middle Tennessee State University; Scott Seipel, Middle Tennessee State University;
Discussant: Natalia Kotchetova, University of Waterloo
5.7 Analytical Research in Auditing (Auditing)
Moderator: Theresa Hrncir, Southeastern Oklahoma State University
Auditing, Litigation, and Settlement under Alternative Litigation Cost Allocation Rules
Derek K. Chan, School of Business, The University of Hong Kong;
Discussant: Martin Wu, The University of IllinoisAudit Fee Pricing and Internationally Credible GAAP: A Property Rights Analysis
Paul John-Marcel Klumpes, Imperial College London;
Discussant: Martin Wu, The University of IllinoisStrategic Tests of Control, Internal Control Strength and the Effects of Sarbanes-Oxley
Evelyn Patterson, Indiana University; Reed Smith, Indiana University;
Discussant: Martin Wu, The University of Illinois
5.8 Reaction to Cash Flows (Financial Accounting and Reporting)
Moderator: Tom Lechner, University of Utah
The Persistence and Pricing of the Cash Component of Earnings
Patricia Dechow, University of Michigan; Scott A. Richardson, Wharton School - University of Pennsylvania; Richard Sloan, University of Michigan;
Discussant: Yonca Ertimur, Stanford UniversityHow Does the Market Value Accrual and Cash Flow Surprises?
Kevin D. Melendrez, Louisiana State University; William C. Schwartz, Jr, University of Arizona; Mark A. Trombley, University of Arizona;
Discussant: Yonca Ertimur, Stanford UniversityDo Stock Prices Fully Reflect Information in Operating Cash Flows?
Mei Luo, University of Illinois at Urbana-Champaign;
Discussant: Yonca Ertimur, Stanford University
5.9 The Role of Short-Sellers (Financial Accounting and Reporting)
Moderator: Lihong Liang, George Washington University
Do Short Sellers Anticipate Accounting Restatements?
Jap Efendi, California Polytechnic State University-San Luis Obispo; Michael Kinney, Texas A&M University; Edward P. Swanson, Texas A&M University;
Discussant: Scott Richardson, WhartonDo short sellers target firms with poor earnings quality?: Evidence from earnings restatements
Hemang Desai, Southern Methodist University; Srinivasan Krishnamurthy, SUNY at Binghamton; Kumar Venkataraman;
Discussant: Scott Richardson, WhartonDo Short-Sellers Arbitrage Accounting-Based Anomalies?
David Hirshleifer, The Ohio State University; Siew Hong Teoh, The Ohio State University; Jiewei Yu, The Ohio State University;
Discussant: Scott Richardson, Wharton
5.10 Information and Cost of Capital (Financial Accounting and Reporting)
Moderator: Joseph Anthony, Michigan State
Financial Reporting Quality and Idiosyncratic Return Volatility over the Last Four Decades
Shivaram Rajgopal, University of Washington; Mohan Venkatachalam, Duke University;
Discussant: Darren Roulstone, University of ChicagoDisclosure Incentives and Effects on Cost of Capital Around the World
Jere R. Francis, University of Missouri-Columbia; Inder K. Khurana, University of Missouri-Columbia; Raynolde Pereira, University of Missouri-Columbia;
Discussant: Darren Roulstone, University of ChicagoInformation Environment and the Cost of Equity Capital
Rodrigo S. Verdi, The Wharton School - University of Pennsylvania;
Discussant: Darren Roulstone, University of Chicago
5.11 Analyst Forecasting Performance (Financial Accounting and Reporting)
Moderator: Roger Graham, Oregon State University
What Determines Analysts’ Forecast Performance? The Effects of Firm Characteristics and Analyst Attributes on Forecast Accuracy and Bias
Senyo Tse, Texas A&M University; Hong Yan, University of Texas at Austin;
Discussant: Stanimir Markov, Emory UniversityForecasting Analyst Forecast Errors
Jing Liu, University of California at Los Angeles; Wei Su, University of California, Los Angeles;
Discussant: Stanimir Markov, Emory University
Nickels Not Pennies: Granularity in Analysts’ EPS Forecasts
Ling Zhou, Tulane University;
Discussant: Stanimir Markov, Emory University
5.12 Earnings Targets (Financial Accounting and Reporting)
Moderator: Sandra Chamberlain, University of British Columbia
To What Extent Does the Annual Audit Curb Earnings Surprise Games?
Lawrence D. Brown, Georgia State University; Arianna Spina Pinello, Georgia State University;
Discussant: Maria Ogneva, University of Southern CaliforniaEarnings Management and Expectations Management: Implications for Analyst Rationality
Srinivasan Sankaraguruswamy, National University of Singapore; Richard J. Sweeney, Georgetown University;
Discussant: Maria Ogneva, University of Southern CaliforniaDiscretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets
Ben Ayers, The University of Georgia; John Jiang, The University of Georgia; Eric Yeung, University of Georgia; Eric Yeung, The University of Georgia;
Discussant: Maria Ogneva, University of Southern California
5.13 Future Performance of IPOs (Financial Accounting and Reporting)
Moderator: Ted Skekel, University of Texas - San Antonio
IPO Failure Risk: Determinants and Pricing Consequences
Elizabeth Demers, University of Rochester; Philip Joos, University of Rochester;
Discussant: Michelle Yetman, University of California-DavisEarnings Management and Delisting of IPO Firms
Jinliang Li, Northeastern University; Lu Zhang, University of Rochester; Jian Zhou, Binghamton University;
Discussant: Michelle Yetman, University of California-DavisAnalysts' Selective Coverage and Subsequent Performance of Newly Public Firms
Somnath Das, University of Illinois at Chicago; Rejin Guo, University of Illinois at Chicago; Huai Zhang, University of Hong Kong;
Discussant: Michelle Yetman, University of California-Davis
5.14 Research on Security Analysts (Financial Accounting and Reporting)
Moderator: Xiaohui Liu, University of Texas at Dallas
Analyst Firm Characteristics and Research Quality: Evidence from Earnings Forecasts
John Jacob, University of Colorado; Steve Rock, University of Colorado; David P. Weber, University of Connecticut;
Discussant: Qi Chen, Duke UniversityWhere Corporate Governance and Financial Analysts Matter for Valuation
Ran Ron Barniv, Kent State University; Yan Bao, Forstburg State University;
Discussant: Qi Chen, Duke UniversityDo Analysts Anticipate Accounting Fraud?
Julie Cotter, University of Southern Queensland; Susan M. Young, Emory University;
Discussant: Qi Chen, Duke University
5.15 IT Implementation Issues (Information Systems)
Moderator: Anita Reed, University of South Florida
The Role of Consultants in the Implementation of Enterprise Resource Planning Systems
Eddie Metrejean, Georgia Southern University; Morris H. Stocks, University of Mississippi;
Discussant: Saeed Roohani, Bryant UniversityStrategy, the Applications of Information Technology for Planning and Control, and Firm Performance: the Impact of Impediments to IT Implementation
Rong-Ruey Duh, Department of Accounting, National Taiwan University; Chee Chow, School of Accountancy, San Diego State University; Hueiling Chen, Department of Accounting, National Taiwan University;
Discussant: Som Bhattacharya, Florida Atlantic University
5.16 International Accounting Standards and the Relevance and Reliability of Accounting Information (International Accounting)
Moderator: Kenneth Ferris, Thunderbird, The Garvin School of International Management
The Valuation Effects of Firm Voluntary Adoption of International Accounting Standards
Irene Karamanou, University of Cyprus; George P. Nishiotis, University of Cyprus;
Discussant: Jo Ann Pinto, Montclair State UniversityWill Adoption of IFRS by EU Countries Increase Value Relevance of Accounting Information?
Jo Aharony, Tel Aviv University at Singapore Management University; Ran Ron Barniv, Kent State University; Haim Falk, Technion - Israel Institute of Technology;
Discussant: Jo Ann Pinto, Montclair State UniversityThe Impact of Standard-Setting on Relevance and Reliability of Accounting Information: Lower of Cost or Market Accounting Reforms in China
Ziyun Yang, State Power East Company, China; Kermit Rohrback, University of Macau; Shimin Chen, Hong Kong Polytechnic University;
Discussant: Jo Ann Pinto, Montclair State University
5.17 Accounting Quality and Corporate Governance in an International Setting (International Accounting)
Moderator: Susan B. Hughes, Butler University
Accounting Quality vs. Auditor Choice in a Weak Regulatory Environment with Strong Tax-to-GAAP Conformity
Carlos A. Mello-e-Souza, Seattle University;
Discussant: Andreas Charitou, University of CyprusCorporate Governance in an International Context: Legal Systems, Financing Patterns, and Cultural Variables
Steven M. Mintz, Claremont McKenna College;
Discussant: Andreas Charitou, University of CyprusDoes Governance Quality Mitigate Horizon Effects? Investment Patterns Surrounding CEO Departures
Martin Conyon, The Wharton School; Annita Florou, University of Macedonia;
Discussant: Andreas Charitou, University of Cyprus
5.18 Information Used to Set Stock Prices: International Evidence (International Accounting)
Moderator: Patricia Poli, Fairfield University
Corporate Ownership Structure and Accuracy and Bias of Mandatory Earnings Forecast: Evidence from Taiwan
Chen-Lung Chin, National Chengchi University; G Kleinman, Kean University; Picheng Lee, Pace University; Mei-Feng Lin, National Taiwan University;
Discussant: Simeon Okpechi, Jackson State UniversityThe Importance of "Other Information" in Setting Stock Prices: A Cross-Country Comparison
David Guenther, University of Oregon; Kevin Sun, University of Colorado at Boulder;
Discussant: Simeon Okpechi, Jackson State University
5.19 Healthcare and Airline Studies (Management Accounting)
Moderator: Lawrence Grasso, Central Connecticut State University
Capacity Utilization and Unit Variable Cost: Evidence from California Hospitals
Ramji Balakrishnan, University of Iowa; Naomi Soderstrom, University of Colorado at Boulder;
Discussant: Hsihui Chang, University of California, RiversideValue Creation in Public Enterprises: An Empirical Analysis of Coordinated Organizational Changes in the VA Hospital System
Nicole Thibodeau, Universite Laval; John H. Evans, University of Pittsburgh; Nandu J. Nagarajan, University of Pittsburgh;
Discussant: Ella Mae Matsumura, University of Wisconsin-MadisonOperational Hedging as A Risk Management Tool
Dan Weiss, Tel Aviv University; Michael W. Maher, University of California at Davis;
Discussant: Ella Mae Matsumura, University of Wisconsin-Madison
5.20 Corporate Governance / CEO Compensation - II (Management Accounting)
Moderator: R. Alan Webb, University of Waterloo
The Use of Short-Term Contracting to Lengthen the CEO Horizon: Do Shareholder Influences and Board Effectiveness Matter?
Shane S. Dikolli, The University of Texas at Austin; Susan L Kulp, Harvard Business School; Karen L. Sedatole, The University of Texas at Austin;
Discussant: Ramji Balakrishnan, University of IowaPerformance Measure Choice and Target Setting in Loss-Making Firms
Michal Matejka, University of Michigan; Kenneth A. Merchant, University of Southern California; Wim A. Van der Stede, University of Southern California;
Discussant: Ramji Balakrishnan, University of Iowa
5.21 Tools and Techniques to Enhance Accounting Education (Teaching and Curriculum)
Moderator: Linda Benz, Jefferson Community College
A Comparison of Learning Preferences of Students in Advanced Accounting and Other Educational Fields Using the VARK Inventory Instrument
Lloyd G. Sage, Governors State University; Judith A. Sage, University of Illinois at Springfield;
Discussant: Martha Doran, San Diego State UniversityUtilizing a Game to Teach Pull Manufacturing and the Theory of Constraints
Thomas E. Buttross, The Pennsylvania State University at Harrisburg; George D. Schmelzle, Indiana University Purdue Fort Wayne; Spencer Flora, Allied Signal;
Discussant: Avi Rushinek, University of MiamiUsing an Online Group Case to Enhance Critical Thinking Skills: ABC/ABM in Health Care
Gail Kaciuba, Midwestern State University; Gary Siegel, DePaul University;
Discussant: Sara Rushinek, University of Miami
5.22 Using the Auditing Alchemy, Inc. Case to Integrate Sarbanes-Oxley: Learning Objectives Across the Accounting Information Systems and Assurance Curricula (Teaching and Curriculum)
Moderator: Jay Thibodeau, Bentley College
Panelists:
Joe Divito, PricewaterhouseCoopers
Ulric J. (Joe) Gelinas, Jr., Bentley College
K. Ramesh, Michigan State University
5.23 Education (Public Interest)
Moderator: Janet Mobus, University of Washington, Tacoma
IRB Creep: How Federal Regulations Protecting Human Subjects Increase Accounting Educators' Responsibilities
Diane A. Riordan, James Madison University; Michael P. Riordan, James Madison University;
Discussant: Andrew Felo, Penn State - Great ValleyThe Intention of Accounting Students to Whistleblow in Situations of Questionable Ethical Dilemmas
Tara J. Shawver, King's College; Lynn H. Clements, Florida Southern College;
Discussant: Stan Davis, Indiana Purdue University at Fort WayneMichigan Tuition Tax Credits: A Creative Approach to Curbing Tuition Inflation
Marilyn Young, Belmont University; Jane Dillard-Eggers, Belmont University;
Discussant: Mohamed Bayou, University of Michigan-Dearborn
5.24 Advanced Placement High School Accounting (Two-Year College and AAA Education Committee)
Moderator: Carol Yacht, Computer Accounting Resources & Online Learning
Panelists:
Joe Bittner, AICPA
Susan Crosson, Santa Fe Community College
Dan Deines, Kansas State University
Jan Treichel, Executive Director of the National Business Education Association
5.25 Effective Learning through Cases: Examples from the Trueblood Case Study Series, Deloitte Foundation (AAA Education Committee)
Moderator: Finley Graves, University of North Texas
Presenter: Jim Adams, Partner, Regional Professional Practice Director, Deloitte & Touche LLP