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An International Meeting of 2005 Annual MeetingAugust 7–10, 2005
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Tuesday, August 9, 2005 — 4:00 pm-5:30 pm
6.1 Managerial Compensation (Accounting, Behavior and Organizations)
Moderator: Kristy Towry, Emory University
Do Compensation Committees Understand the Nature of Earnings?
Claudine Mangen, University of Rochester;
Discussant: Cathleen Miller, University of Michigan - FlintAn Experiment on the "Pay-For-Performance" Standard in Executive Compensation: Affect as an Influencing Factor on Decision Makers
Arron Scott Fleming, West Virginia University; Reza Barkhi, Virginia Polytechnic Institute and State University;
Discussant: Thomas Clausen, Wichita State UniversityBehavioral Consequences of Changes to Performance-Based Compensation Systems
Mandy M. Cheng, The University of New South Wales; Sue Robertson, RMIT; Axel K-D Schulz, University of Melbourne;
Discussant: Andrea Drake, University of Cincinnati
6.2 Accounting Department Measurement Issues (Accounting Programs Leadership Group)
Moderator: Kay Tatum, University of Miami
A Strategic Perspective on Accounting Programs and Maintenance of Accounting Accreditation: Some Help For Accounting Program Leaders
Norman H. Godwin, Auburn University; Richard Tabor, Auburn University;Teaching Portfolios for Evaluation of Accounting Faculty
Edwin A. Doty, East Carolina University; Brian O’Doherty, East Carolina University;Achieving Competitive Advantage in Departments of Accounting: Management Principles and the Balanced Scorecard
Kenton B. Walker, University of Wyoming; Penne L. Ainsworth, University of Wyoming; Sandra B. Richtermeyer, Xavier University;
6.3 Taxes and Capital Structure (American Taxation Association)
Moderator: David Hulse, University of Kentucky
Employee Stock Options and Capital Structure
Jagadison K. Aier, Arizona State University; Jared A. Moore, Arizona State University;
Discussant: Susan Albring, University of South FloridaReinsurance: Taxes and Risk-Based Capital
Lynn C. Jones, University of North Florida;
Discussant: Cynthia Vines, University of KentuckyCorporate Taxation, Surplus Cash, and Agency Problems: The Impact of Advance Corporation Tax on Cash Disbursements by UK Firms
Dennis Oswald, London Business School; Dennis Oswald, London Business School;
Discussant: Stephen Gara, Drake University
6.4 Emerging Technology Issues (Artificial Intelligence/Emerging Technologies)
Moderator: Bob Berry, Nottingham University Business School
Modeling an Intelligent Continuous Authentication System to Protect Financial Information Resources
Thomas G. Calderon, The University of Akron; Akhilesh Chandra, The University of Akron; John J. Cheh, The University of Akron;
Discussant: Srinivasan Ragothaman, University of South DakotaMirror Worlds
Daniel E. O'Leary, University of Southern California;
Discussant: Bob Berry, Nottingham University Business School
6.5 Perspectives on the Board and Audit Committee Search Process (At-Large)
Moderator: Dana R. Hermanson, Kennesaw State University
Panelists:
W. Steve Albrecht, Associate Dean and Andersen LLP Alumni Professor of Accounting; Brigham Young University
Dennis Beresford, Ernst & Young Executive Professor, University of Georgia
Robert E. Hallagan, Vice Chairman, Heidrick & Struggles
6.6 Audits of Private Companies (Auditing)
Moderator: Michael Grayson, Jackson State University
The Role of Auditor Choice in Debt Pricing in Private Firms
Steve Fortin, McGill University; Jeffrey A. Pittman, Memorial University of Newfoundland;
Discussant: John Eichenseher, University of Wisconsin-MadisonVoluntary Audit and the Cost of Debt Capital for Privately Held Firms: Korean Evidence
Jeong-Bon Kim, School of Accounting and Finance, The Hong Kong Polytechnic University; Dan A. Simunic, Sauder School of Business, The Hong Kong Polytechnic University; Michael T. Stein, Lundquist College of Business, University of Oregon; Cheong H. Yi, The Hong Kong Polytechnic University;
Discussant: John Eichenseher, University of Wisconsin-MadisonThe Demand for Private Company Audits: Evidence from Private Commercial Banks
Mark Kohlbeck, University of Wisconsin - Madison;
Discussant: John Eichenseher, University of Wisconsin-Madison
6.7 Auditing Research on Peer Reviews and Management Fraud (Auditing)
Moderator: Susan Parker, Santa Clara Universtiy
Self-Regulation Lost: A Retrospective on the Effectiveness of Peer Review Before Sarbanes-Oxley
Kevin F. Brown, Wright State University; Timothy J. Fogarty, Case Western Reserve University;
Discussant: Santanu Mitra, Montclair State UniversityAn Analysis of the Concealment of Management Fraud and Its Association with SEC Enforcement Actions against Auditors
Lei Gao, University of Nebraska-Lincoln;
Discussant: Santanu Mitra, Montclair State UniversityThe Decomposition of Management Fraud Schemes: Analyses and Implications
Lei Gao, University of Nebraska-Lincoln; Rajendra P. Srivastava, University of Kansas;
Discussant: Santanu Mitra, Montclair State University
6.8 Consequences of the Sarbanes-Oxley Act (Financial Accounting and Reporting)
Moderator: Siyi Li, University of Illinois at Urbana-Champaign
Economic Consequences of the Sarbanes-Oxley Act of 2002
Ivy Xiying Zhang, University of Rochester;
Discussant: Paul Griffin, University of California, DavisThe Impact of Sarbanes-Oxley on Cross-listed Companies
Philip G. Berger, University of Chicago; Feng Li, University of Michigan; M.H. Franco Wong, University of Chicago;
Discussant: Paul Griffin, University of California, DavisThe Sarbanes-Oxley Act of 2002: Implications for Compensation Structure and Risk-Taking Incentives of CEOs
Daniel A. Cohen, University of Southern California; Aiyesha Dey, Kellogg Scholl, Northwestern University; Thomas Z. Lys, Kellogg School, Northwestern University;
Discussant: Paul Griffin, University of California, Davis
6.9 Effects of Corporate Governance (Financial Accounting and Reporting)
Moderator: Mark Dawkins, University of Georgia
The Sarbanes-Oxley Act and Firms' Going Private Decisions
Ellen Engel, University of Chicago Graduate School of Business; Rachel M. Hayes, University of Chicago Graduate School of Business; Xue Wang, University of Chicago Graduate School of Business;
Discussant: Joseph Weber, Massachusetts Institute of TechnologyWhy Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations
Christian Leuz, Wharton School - University of Pennsylvania; Alexander Triantis, University of Maryland; Tracy Yue Wang, University of Maryland;
Discussant: Joseph Weber, Massachusetts Institute of TechnologyHow Important is Corporate Governance?
David F. Larcker, Wharton School, University of Pennsylvania; Scott A. Richardson, Wharton School, University of Pennsylvania; Irem Tuna, Wharton School, University of Pennsylvania;
Discussant: Joseph Weber, Massachusetts Institute of Technology
6.10 CEO Compensation (Financial Accounting and Reporting)
Moderator: Maria Nondorf, University of California at Berkeley
Accounting System Quality and CEO Compensation
Yan Peng, University of Oregon;
Discussant: Mary Ellen Carter, The Wharton School - University of PennsylvaniaFinancial Distress Risk and Initial CEO Compensation Contracts
Rachel Hayes, Graduate School of Business, University of Chicago; Stephen Hillegeist, Kellogg School, Northwestern University; Elizabeth Keating, Kennedy School, Harvard;
Discussant: Mary Ellen Carter, The Wharton School - University of PennsylvaniaCEO Pensions and the Horizon Problem
Joseph J. Gerakos, The Wharton School, University of Pennsylvania;
Discussant: Mary Ellen Carter, The Wharton School - University of Pennsylvania
6.11 Financial Reporting and Earnings Management (Financial Accounting and Reporting)
Moderator: Thomas Stober, University of Notre Dame
The Economic, Financial Accounting and Goverance Determinants of Synthetic Lease Financing
Jennifer L. M. Altamuro, Massachusetts Institute of Technology;
Discussant: N. Karaoglu, University of Southern CaliforniaSpecial Purpose Entities: What Motivates Firms to Sponsor Them and How Sponsorship Impacts Reported Leverage and Accruals
Mei Feng, University of Pittsburgh; Jeffrey Gramlich, University of Southern Maine; Sanjay Gupta, Arizona State University;
Discussant: N. Karaoglu, University of Southern CaliforniaRelated Party Transactions and Earnings Management
Elizabeth A. Gordon, Rutgers University; Elaine Henry, Rutgers University;
Discussant: N. Karaoglu, University of Southern California
6.12 Reactions to Firm and Analyst Disclosures (Financial Accounting and Reporting)
Moderator: Julia Grant, Case Western Reserve University
Are Analyst Research and Corporate Disclosures Complements or Substitutes?
Xia Chen, University of British Columbia; Qiang Cheng, University of British Columbia; Kin Lo, University of British Columbia;
Discussant: Eddie Riedl, Harvard Business SchoolDifferential Response of Large and Small Traders to Analysts’ Stock Recommendations
Wen He, National University of Singapore; Mujtaba G. Mian, National University of Singapore; Srinivasan Sankaraguruswamy, National University of Singapore;
Discussant: Eddie Riedl, Harvard Business SchoolNonprofessional Investors’ Information Choices, Investing Experience and Portfolio Returns
W. Brooke Elliott, University of Illinois at Urbana-Champaign; Frank D. Hodge, University of Washington; Kevin E. Jackson, University of Illinois at Urbana-Champaign;
Discussant: Eddie Riedl, Harvard Business School
6.13 Accounting Conservatism (Financial Accounting and Reporting)
Moderator: Kimberly Smith, College of William and Mary
Asymmetric timeliness, conservatism and earnings components: international evidence
Neil Garrod, Thames Valley University; Peter F. Pope, Lancaster University; Aljosa Valentincic, Universitiy of Ljubljana, University of Amsterdam;
Discussant: Sudipta Basu, Emory UniversityAccounting Conservatism among Firms: Cross-sectional Tests of the Litigation and Contracting Cost Hypotheses
Xinrong Qiang, University of Wyoming;
Discussant: Sudipta Basu, Emory UniversityWhy Do Firms with More Negative ROE Have Higher M/B Ratios?
Masako Darrough, Baruch College; Jianming Ye, Baruch College, City University of New York;
Discussant: Sudipta Basu, Emory University
6.14 Executive Compensation and Governance (Financial Accounting and Reporting)
Moderator: Joy Begley, University of British Columbia
Governance Structure and the Weighting of Performance Measures in CEO Compensation
Antonio Davila, Graduate School of Business, Stanford University; Fernando Penalva, IESE Business School, University of Navarra;
Discussant: Tjomme Rusticus, University of PennsylvaniaDeterminants of Voluntary Disclosure of Executive Compensation Practices by Boards of Directors
Indrarini Laksmana, Kent State University;
Discussant: Tjomme Rusticus, University of PennsylvaniaThe Effectiveness of NYSE Guidelines to Regulate CEO Compensation through Independent Compensation Committees
Ying Li, Baruch College - CUNY; Joseph Weintrop, Baruch College - CUNY;
Discussant: Tjomme Rusticus, University of Pennsylvania
6.15 Auditing in the Nonprofit Sector (Government and Nonprofit)
Moderator: Douglas Ziegenfuss, Old Dominion University
Non-Profit Audit Committees: Factors Associated With their Composition, Meetings and Interactions with External Auditors
Thomas E. Vermeer, University of Baltimore; Kannan Raghunandan, Florida International University; Dana Forgione, Florida International University;
Discussant: Ola Smith, Western Michigan UniversityThe Relation between Auditor Selection and Adverse Audit Findings: Examination of Nonprofits Subject to the Single Audit Act
Elizabeth Keating, Harvard University; Mary Fischer, The University of Texas at Tyler; Teresa Gordon, University of Idaho; Janet Greenlee, University of Dayton;
Discussant: Randal Elder, Syracuse UniversityNonprofit Organizations and Functional Cost Allocations: The Auditors’ Perspective
Teresa Gordon, University of Idaho; Elizabeth Keating, Kennedy School, Harvard University; Thomas Pollak, Urban Institute; Patrick Rooney, Indiana University;
Discussant: Thomas Vermeer, University of Baltimore
6.16 Grant Opportunities in AIS Research (Information Systems)
Moderator: Diane Janvrin, Assistant Professor, Iowa State University
Panelists:
Charity Prentice, AVP-Research and Education, Institute of Internal Auditors
Sandra Richtermeyer, Xavier University
6.17 International Audit Pricing (International Accounting)
Moderator: Stephen Goldberg, Grand Valley State University
Big 5’s Pricing in Oligopoly versus Competitive Markets: Evidence from China’s Binary Markets
Charles J. P. Chen, City University of Hong Kong; Xijia Su, City University of Hong Kong; Xi Wu, CICPA;
Discussant: Mike Chatham, Radford UniversityThe Economic Determinants of Fees for Non-audit Services Provided by the Incumbent Auditors: Evidence of Korean Listed Firms
Kyung-Tae Kim, College of Business Administration, Seoul National University, Seoul, Korea; Su-Keun Kwak, College of Business Administration, Seoul National University, Seoul, Korea; Lee-Seok Hwang, College of Business Administration, Seoul National University, Seoul, Korea;
Discussant: Mike Chatham, Radford UniversityThe Joint Determination of Audit and Nonaudit Fees: The Canadian Experience
Joseph H. Callaghan, Oakland University; Mohinder Parkash, Oakland University; Rajeev Singhal, Oakland University;
Discussant: Mike Chatham, Radford University
6.18 Corporate Governance and Accounting Research in China and Asia (International Accounting)
Moderator: T. J. Wong, The Chinese University of Hong Kong
Panelists:
Robert Bushman, University of North Carolina
Joseph Fan, The Chinese University of Hong Kong
T. J. Wong, The Chinese University of Hong Kong
Weiguo Zhang, Chinese Securities and Regulatory Commission
6.19 Pricing / Disclosure / Investment Decisions (Management Accounting)
Moderator: F. Asis Martinez-Jerez, Harvard Business School
Voluntarily Disclosing Intellectual Capital and Firm Performance: Analysis of the top ten R&D-Intensity Industries in Taiwan
Yu-Lin Chen, Ph.D student of National Chengchi University; Su-Fang Hsieh, National Chengchi University;
Discussant: Tom Lechner, University of UtahAnalyzing The Investment Decision In Modular Manufacturing Systems Using Dempster-Shafer Theory
Mohamed E. Bayou, University of Michigan-Dearborn; Thomas Jeffries, QQuest Corporation;
Discussant: Michael Petersen, Arizona State University-Tempe
6.20 Contracting / Agency Theory Issues (Management Accounting)
Moderator: Kay Poston, South University
Managerial Contracts with Competitive Agents
Anthony D. Nikias, Binghamton University;
Discussant: John Evans III, University of PittsburghControlling Innovative Projects with Moral Hazard and Asymmetric Information
Gunther Friedl, University of Mainz; Rouven Fritz-Bergmann, University of Munich;
Discussant: John Evans III, University of PittsburghOptimal Informational Asymmetry
Madhav V. Rajan, Graduate School of Business, Stanford University; Richard Saouma, Graduate School of Business, Stanford University;
Discussant: John Evans III, University of Pittsburgh
6.21 OH Allocation / ERP / Transfer Pricing (Management Accounting)
Moderator: David Satava, University of Houston - Victoria
Information Technology, Organizational Design, and Transfer Pricing
Igor Vaysman, INSEAD; Shane Dikolli, The University of Texas at Austin;
Discussant: Ram Natarajan, UT DallasThe Influence of ERPs on Decision Making and Management Control: The Impact of the Speed of Adoption
Xavier Gabriëls, University of Antwerp, Belgium;
Discussant: R. Alan Webb, University of WaterlooAnd This Way and That Way: Why Are Overheads Treated This Way Rather Than That Way in Product Costs?
John A. Brierley, University of Sheffield; Christopher J. Cowton , University of Huddersfield; Colin Drury, University of Huddersfield;
Discussant: David Dearman, University of Arkansas at Fort Smith
6.22 Environmental Disclosures (2) (Public Interest)
Moderator: Paul Hutchison, University of North Texas
Environmental Disclosures: Electric Utilities and Phase 2 of the Clean Air Act
Martin Freedman, Towson University; A. J. Stagliano, Saint Joseph's University;
Discussant: Linda Parsons, George Mason UniversityThe Level Of Environmental Liability Disclosure In 10K Reports For Fortune 500 Firms
Carol Ann Cox, George Mason University;
Discussant: Aida Sy, Baruch College & Sorbonne & Dauphine (Paris)The GAO Investigation of Corporate Environmental Disclosure: An Opportunity Missed
Dennis M. Patten, Illinois State Univserity; Martin Freedman, Towson University;
Discussant: Robert Sellani, Nova Southeastern Univerrsity
6.23 Diversity in the Accounting Profession (Teaching and Curriculum)
Moderator: Sunita Ahlawat, The College of New Jersey
Perceptions of Entering African American and Hispanic Doctoral Students in Business
Bill N. Schwartz, Indiana University South Bend; W. Darrell Walden, University of Richmond;
Discussant: Robert Kenny, Saint Michael's CollegeRace, Gender, Class, Age, and Disability Biases in Introductory College Accounting Textbooks
Wendy M. Tietz, Kent State University;
Discussant: Robert Kenny, Saint Michael's CollegeRevisiting Hiring Decisions by Public Accounting Firms: The Impact of Educational Path, Age and Gender on New-Hire Evaluations
Elizabeth Dreike Almer, Portland State University; Anne L. Christensen, Montana State University;
Discussant: Linda Kuechler, Daemen College
6.24 More Concrete Suggestions for Taking Back the Classroom (Two-Year College)
Moderator: Linda Tarrago, Hillsborough Community College/NSU Doctoral student
Panelists:
Barbara Croteau, Santa Rosa Junior College
Paul Solomon, University of Maryland, University College
6.25 Mastering the Case Method (AAA Education Committee)
Moderator: Finley Graves, University of North Texas
Presenter: Pete Wilson, Boston College
6.26 Accounting Education: New Proposals for Competence Requirements for Audit Professionals (International Federation of Accountants Education Committee)
Presenters:
Henry Saville, Chair, IFAC Education Committee
Gary Holstrum, Director Research, PCAOB
Mel Berg, Deloitte & Touche
Bea Sanders, Director Academic and Career Development, AICPA