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An International Meeting of 2005 Annual MeetingAugust 7–10, 2005
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Wednesday, August 10, 2005 — 10:15 am-11:45 am
7.1 Audit Judgment and Decision Making (Accounting, Behavior and Organizations)
Moderator: Tina Carpenter, University of Georgia
The Impact of Affect, Effort, and Deliberation on Fraud Judgment
Jennifer B. Kahle, University of South Florida; Brad A. Schafer, University of South Florida;
Discussant: Natalia Kotchetova, University of WaterlooInvestigating Auditor Adaptation to Changing Complexity in Task Environments: The Case of Electronic Workpapers
Andrew Rosman, University of Connecticut; Lynn Bible, University of Nevada, Reno; Lynford Graham, BDO Seidman; Stanley Biggs, University of Connecticut;
Discussant: Stacy Kovar, Kansas State UniversityA Research Note On The Effect Of Mood States On Professional Skepticism
Janne Chung, York University; Jeffrey Cohen, Boston College; Gary S. Monroe, Australian National University;
Discussant: Jacqueline Hammersley, University of Georgia
7.2 Faculty Quality and Journal Rankings (Accounting Programs Leadership Group)
Moderator: Mary Beth Mohrman, University of Missouri - St. Louis
Examining Accounting Departments' Rankings of the Quality of Accounting Journals
Alan Reinstein, Wayne State University; Thomas Calderon, University of Akron;Accounting Ph.D. Program Graduates: Affiliations and Publications in Premier Accounting Journals
Lawrence D. Brown, Georgia State University; Indrarini Laksmana, Kent State University;Publication Records of Faculty Promoted at the Top 75 Accounting Research Programs
Steven M. Glover, Brigham Young University; Douglas F. Prawitt, Brigham Young University; David A. Wood, Indiana University;
7.3 Taxes and Professionals Connected with Taxpayers (American Taxation Association)
Moderator: Bambi Hora, University of Central Oklahoma
Paid Preparers and the Electronic Filing of Individual Tax Returns
Deborah W. Thomas, University of Arkansas; Tracy S. Manly, University of Tulsa; Christina M. Ritsema, Hope College;
Discussant: Alan Campbell, Saint Leo UniversityAuditor-Provided Tax Services: The Effects of a Changing Regulatory Environment
Thomas C. Omer, Texas A&M University; Jean C. Bedard, Bentley College; Diana Falsetta, Northeastern University;
Discussant: LeAnn Luna, UNC WilmingtonMalaysian Staff Perception Towards Land Tax System, Commitment, Work System and Appraisal
Nor Aziah Abdul Manaf, Lecturer; John Hasseldine, Professor; Ron Hodges, Lecturer;
Discussant: Steve Gill, University of Massachusetts
7.4 Shareholder Reporting in the Current Regulatory Environment: Perspectives from SEC Academic Fellows (At-Large)
Moderator: Tom Linsmeier, Michigan State University
Panelists:
C. S. Agnes Cheng, University of Houston
Jonathan Glover, Carnegie-Mellon University
Audrey A. Gramling, Kennesaw State University
H. David Sherman, Northeastern University
7.5 The Effect of SOX on Information Systems (At-Large)
Moderator: Nancy Bagranoff, Dean, Old Dominion University
Panelists:
Alan Chipman, Senior Manager, Systems and Process Assurance, PricewaterhouseCoopers
Do Trinh, Manager, Ernst & Young
Bruce Grossen, IP Director, Pacific Gas and Electric
Patrick Taylor, Chief Exectuive Officer, Oversight Systems
7.6 Audit Judgment and Objectivity (Auditing)
Moderator: Julia Higgs, Florida Atlantic University
Does Auditor Provided Non-audit Service Improve Audit Effectiveness?
Jennifer R. Joe, Georgia State University; Scott D. Vandervelde, University of South Carolina;
Discussant: Craig Emby, Simon Fraser UniversityDo Performance and Documentation of Business Process Analysis Influence Auditors’ Risk Assessments?
Natalia Kotchetova, University of Waterloo; Thomas M. Kozloski, Wilfrid Laurier University; William F. Messier, Jr., Georgia State University;
Discussant: Craig Emby, Simon Fraser UniversityThe Effects of Incentive Compensation on Internal Auditor Objectivity: New Evidence
Karl J. Wang, University of Mississippi; Yin Xu, Old Dominion University;
Discussant: Craig Emby, Simon Fraser University
7.7 Documentation and Auditors' Memory (Auditing)
Moderator: Tanya Nowlin, University of Louisiana at Lafayette
An Examination of Factors that Influence Internal Control Documentation Practices
James Bierstaker, Villanova University; Diane J. Janvrin, Iowa State University; D. Jordan Lowe, Arizona State University;
Discussant: Jay Rich, Illinois State UniversityAuditors’ Memory of Internal Control Information: The Effect of Documentation Preparation Versus Review
Lori S. Kopp, University of Lethbridge; James L. Bierstaker, Villanova University;
Discussant: Jay Rich, Illinois State UniversityThe Effects of Documentation Methods on Auditors' Memory, Performance and Efficiency
Robert J. Ramsay, University of Kentucky; Elizabeth A. Payne, University of Mississippi;
Discussant: Jay Rich, Illinois State University
7.8 Auditor Expertise (Auditing)
Moderator: Ted Mock, University of Southern California
The Effects of Audit Methodology and Audit Experience on the Development of Auditors’ Knowledge of the Client’s Business
Greg Berberich, University of Waterloo/Wilfrid Laurier University;
Discussant: Helen Brown, Boston CollegeIndustry Specialists: Are they more Efficient and Effective in Performing Analytical Procedures than Experienced Non-Specialists?
Wendy J. Green, The University of New South Wales;
Discussant: Helen Brown, Boston CollegeDifferent Types of Knowledge as Determinants of the Expertise of Auditors
Constance A. McKnight, Arkansas Tech University; William F. Wright, University of Waterloo;
Discussant: Helen Brown, Boston College
7.9 Disclosure Quality and Cost of Debt Capital (Financial Accounting and Reporting)
Moderator: Leslie Hodder, Indiana University
The Endogeneity Bias in the Relation between Cost-of-Debt Capital and Corporate Disclosure Policy
Valeri Nikolaev, Tilburg University; Laurence van Lent, Tilburg University;
Discussant: Daniel Cohen, University of Southern CaliforniaAccounting Quality and Debt Contracting
Sreedhar T. Bharath, University of Michigan; Jayanthi Sunder, Northwestern University; Shyam V. Sunder, Northwestern University;
Discussant: Daniel Cohen, University of Southern CaliforniaTightening Credit Standards: Fact or Fiction?
Philippe Jorion, University of California-Irvine; Charles Shi, University of California-Irvine; Sanjian Zhang, University of California-Irvine;
Discussant: Daniel Cohen, University of Southern California
7.10 Employee Stock Options (Financial Accounting and Reporting)
Moderator: Flora Niu, Wilfrid Laurier University
Do Broad-Based Option Compensation Plans Improve Future Firm Performance for Technology and Non-Technology Firms?
Sandra Renfro Callaghan, Texas Christian University; Mary Stanford, Texas Christian University; Chandra Subramaniam, The University of Texas at Arlington;
Discussant: Mary Lea McAnally, Texas A&M UniversityMarket Reaction to the Announcement of an Enforcement Regime Change: Disclosure of Executive Option Values
Keryn Chalmers, Monash University; Ping-Sheng Koh, UQ Business School, The Unviersity of Queensland;
Discussant: Mary Lea McAnally, Texas A&M UniversityThe Influence of Corporate PACs on Accounting Standard Setting: The Case of the Stock Option Accounting Reform Act
David B. Farber, Michigan State University; Marilyn F. Johnson, Michigan State University; Kathy Petroni, Michigan State University;
Discussant: Mary Lea McAnally, Texas A&M University
7.11 Reactions to Earnings Disclosures (Financial Accounting and Reporting)
Moderator: Noel Addy, Mississippi State University
Can Firm-Specific Models Predict Price Responses to Earnings News?
Robert N. Freeman, University of Texas at Austin; Adam Koch, Carnegie Mellon University; Haidan Li, The University of Iowa;
Discussant: Neil Bhattacharya, Southern Methodist UniversityDo Investors Under-React to Information in Analysts’ Earnings Forecasts?
William D. Brown, Jr., Syracuse University; Ray J. Pfeiffer, Jr., University of Massachusetts;
Discussant: Neil Bhattacharya, Southern Methodist UniversityThe Relation Between Dispersion in Analysts' Forecasts and Stock Returns: Optimism Versus Drift
Shuping Chen, University of Washington; James Jiambalvo, University of Washington;
Discussant: Neil Bhattacharya, Southern Methodist University
7.12 Value Relevance (Financial Accounting and Reporting)
Moderator: Kumar Sivakumar, Boston University
The Incremental Role of Revenues in Valuing Firms
Uday Chandra, SUNY-Albany; Byung T. Ro, Purdue University;
Discussant: Chunlin Mao, Penn State UniversityValue Relevance of Disclosed Information about Related Party Transactions
Wenxia Ge, Faculty of Management, McGill University; Donald H. Drury, Faculty of Management, McGill University; Steve Fortin, Faculty of Management, McGill University; Feng Liu, Faculty of Management, McGill University;
Discussant: Chunlin Mao, Penn State UniversityThe Effects of Scale Differences on Inferences in Accounting Research: Coefficient Estimates, Tests of Incremental Association, and Relative Value Relevance
Kin Lo, The University of British Columbia;
Discussant: Chunlin Mao, Penn State University
7.13 Determinants and Consequences of Disclosure (Financial Accounting and Reporting)
Moderator: Kate Bewley, York University
Firm Growth and Disclosure: An Empirical Analysis
Inder Khurana, University of Missouri-Columbia; Raynolde Pereira, University of Missouri-Columbia; Xiumin Xu, University of Missouri-Columbia;
Discussant: Han Yi, Michigan State UniversityFactors Associated With The Level Of Environmental Liability Disclosure In 10K Reports
Carol A. Cox, George Mason University; Edward B. Douthett, George Mason University;
Discussant: Han Yi, Michigan State UniversityMarket Failure in Corporate Disclosure of Management’s Responsibilities for Financial Reporting Prior to the Sarbanes-Oxley Act
Samir M. El-Gazzar, Lubin School of Business - Pace University; James M. Fornaro, State University of New York - Old Westbury;
Discussant: Han Yi, Michigan State University
7.14 Information and Volatility around Earnings Announcements (Financial Accounting and Reporting)
Moderator: Irene Kim, Duke University
The Information Environment and the Information Content of Earnings
Asheq Razaur Rahman, Nanyang Technological University;
Discussant: Xin Zhou, Tulane UniversityEvent Study With Imperfect Competition And Private Information: Earnings Announcements Revisited
Yu Cong, Towson University; Rani Hoitash, Suffolk University; Murgie Krishnan, Baruch College CUNY;
Discussant: Xin Zhou, Tulane UniversityAre Analyst Consensus and Precision of Public Information Related to Market Liquidity Around Earnings Announcements?
Kiridaran Kanagaretnam, McMaster University; Gerald J. Lobo, University of Houston; Dennis J. Whalen, Otterbein College;
Discussant: Xin Zhou, Tulane University
7.15 Motivations for Voluntary Disclosures (Financial Accounting and Reporting)
Moderator: Linda Bamber, University of Georgia
Voluntary Disclosure of Financial Targets: Decomposing Stock Returns into Expected Returns and Unexpected Returns
Kees Cools, University of Groningen, The Boston Consulting Group; Joost Impink, Nyenrode University, the Netherlands;
Discussant: Jong Chool Park, Carnegie Mellon UniversityVoluntary Disclosures Around Lockup Expirations
Yonca Ertimur, Stanford University; Eva Sletten, Northwestern University; Jayanthi Sunder, Northwestern University;
Discussant: Jong Chool Park, Carnegie Mellon UniversityThe Voluntary Use of Independent Valuation Advice by Target Boards in Takeovers
Martin Bugeja, University of Sydney;
Discussant: Jong Chool Park, Carnegie Mellon University
7.16 Government Accounting and Financial Reporting (Government and Nonprofit)
Moderator: G. Smith, Jr., Middle Tennessee State University
GASB 34's Governmental Financial Reporting Model: Evidence on its Information Relevance
Elizabeth Plummer, University of North Texas; Paul D. Hutchison, University of North Texas; Terry K. Patton, Governmental Accounting Standards Board;
Discussant: Douglas Ziegenfuss, Old Dominion UniversityThe Economic and Quality Properties of Local Government Earnings.
Matt Pinnuck, The University of Melbourne; Bradley N. Potter, The University of Melbourne;
Discussant: Padakanti Laxmikantham, Addis Ababa University, Department of Accounting and FinanceThe Competitive Impact of Electronic Auctions and Auction Type in the Market for Municipal Bonds
Kenneth N. Daniels, Virginia Commonwealth University; Jayaraman Vijayakumar, Virginia Commonwealth University;
Discussant: Barry Marks, University of Houston-Clear Lake
7.17 Implications for Education (Information Systems)
Moderator: Michele Matherly, UNC Charlotte
Newton, Inc., Case: Consideration of a Detailed Business Process for Enterprise System Implementation
Catherine A. Usoff, Bentley College; Ulric J. Gelinas, Bentley College;
Discussant: Eileen Taylor, University of South FloridaDynamic Web Content in Accounting Education and Research
Kinsun Tam, University at Albany, State University of New York;
Discussant: Jagdish Gangolly, SUNY at Albany
7.18 Listing on International Exchanges (International Accounting)
Moderator: Fouad K. AlNajjar, Chair, Department of Accounting, Baker College Center for Graduate Studies
Agency Costs that Cause Companies to be Suspended from the Kuala Lumpur Stock Exchange
Hassan Che Haat Mohammed, University of Technology Mara; Sakthi Mahenthiran, Butler University; Rashidah Abdul Rahman, University of Technology Mara; Nadiah Abdul Hamid, University of Technology Mara;
Discussant: Tony Kang, Singapore Management UniversityThe Operating Performance of American Depository Receipts Offerings
Andreas Charitou, University of Cyprus; Christodoulos Louca, University of Cyprus; Andri Pavlou;
Discussant: Tony Kang, Singapore Management UniversityPartners’ Common and Private Interests as Determinants of Use of Performance Related Compensation in International Joint Ventures
Yasheng Chen, Simon Fraser University; David J. Sharp, University of Western Ontario;
Discussant: Tony Kang, Singapore Management University
7.19 Regulation and Corporate Governance in an International Setting (International Accounting)
Moderator: Heibatollah Sami, Lehigh University
Do Ownership Structure and Governance Mechanisms have an Effect on Corporate Fraud in China’s Listed Firms?
Gongmeng Chen, Hong Kong Polytechnic University; Michael A. Firth, Hong Kong Polytechnic University; Ning Gao, GTA Corporation; Oliver M. Rui, Chinese University of Hong Kong;
Discussant: Jenice Prather-Kinsey, University of MissouriTop Executive Replacement Decision and Financial Accounting Information: Effect of Delegation of Control Rights
Charles J. P. Chen, City University of Hong Kong; Zengquan Li, Shanghai University of Finance and Economics; Xijia Su, City University of Hong Kong; Judy Tsui, Hong Kong Polytechnic University;
Discussant: Jenice Prather-Kinsey, University of MissouriCorporate Governance and Innovation: Evidence from Taiwan’s Electronics Industry
Chen-Lung Chin, National Chengchi University; Gary B. Kleinman, Kean University; Yu-Ju Chen, National Yunlin University of Science & Technology; Picheng Phil Lee, Pace University;
Discussant: Jenice Prather-Kinsey, University of Missouri
7.20 International Disclosure Requirements (International Accounting)
Moderator: Shifei Chung, Rowan University
Compliance with IAS Disclosure Requirements and Individual Analysts' Forecast Accuracy
Christopher Hodgdon, University of Vermont; Rasoul Tondkar, Virginia Commonwealth University; David Harless, Virginia Commonwealth University; Ajay Adhikari, American University;
Discussant: Shirley Hunter, Tufts UniversityRegulatory Change and The Quality of Compliance to Mandatory Disclosure Requirements: Evidence from Bangladesh
Tanweer Hasan, Roosevelt University; Waresul Karim, Victoria University of Wellington;
Discussant: Shirley Hunter, Tufts UniversityAccuracy of Disclosure Environment and Subsidies for Foreign Investments
P. K. Sen, University of Cincinnati;
Discussant: Shirley Hunter, Tufts University
7.21 Corporate Governance - Restatements (Management Accounting)
Moderator: Michael Robinson, Baylor University
Management Entrenchment, Board Independence, and Accounting Restatements
William R. Baber, The George Washington University; Sok-Hyon Kang, The George Washington University; Lihong Liang, The George Washington University;
Discussant: Nabil Elias, UNC CharlotteManagerial Consequences of Earnings Restatements
Denton Collins, The University of Memphis; Austin L. Reitenga, The University of Texas at San Antonio; Juan Manuel Sanchez-Cuevas, The University of Texas at San Antonio;
Discussant: Anthony Cataldo II, Oakland University
7.22 Corporate Governance / CEO Compensation - III (Management Accounting)
Moderator: Richard Green, University of the Incarnate Word
Effect of Managerial Risk Exposure and Firm Performance on the Design of Compensation Contracts
Richard A. Lord, Montclair State University; Yoshie Saito, Temple University;
Discussant: Parveen Gupta, Lehigh UniversityThe Composition of Institutional Ownership and the Structure of CEO Compensation
Jae Yong Shin, University of Wisconsin-Madison;
Discussant: Fabrizio Ferri, Harvard Business SchoolSensitivity of Executive Pay to Accounting Performance Measures in All-Equity Firms
Raghavan J. Iyengar, North Carolina Central University; H. James Williams, Grand Valley State University; Ernest Zampelli, The Catholic University of America;
Discussant: Richard Caldarola, Troy State University
7.23 Auditing (Public Interest)
Moderator: Andrew Felo, Penn State - Great Valley
Auditor Changes and Audit Satisfaction: Client Perceptions in the Sarbanes-Oxley Era of Legislative Restrictions and Involuntary Auditor Change
Brian E. Daugherty, The University of Texas at San Antonio; Wayne A. Tervo, The University of Texas at San Antonio;
Discussant: Akwasi Ampofo, Nova Southeastern University
7.24 ENRON (Public Interest)
Moderator: Ping Zhou, Baruch College - City University of New York
Enron’s Downfall Nexus to the Legal Theories of the Corporation and the Business Judgment Rule: A Challenge to the Fundamental Rationale for the Existence of the Corporation
Yvonne L. Huertas, University of Puerto Rico, Rio Piedras Campus;
Discussant: Timothy J. Fogarty, Case Western Reserve UniversityEnron Through A Structuration Theory Lens: The Application of Theory to Debacle
Jesse F. Dillard, Portland State University; Rodney Rogers, Portland State University; Kristi Yuthas, Portland State University;
Discussant: Sue Sadowski, Gettysburg College
7.25 Taxation (Public Interest)
Moderator: Robert Milbrath, University of Houston
Bending the Rules Like Beckham: Public Policy Implications of Tax-Exempt Leasing in the United States
C. Richard Baker, Adelphi University;
Discussant: Mohamed Bayou, University of Michigan-DearbornComposition of key board of director sub-committees: Did the Higgs Report get it right?
Mitchell Van der Zahn, Singapore Management University; Greg Tower, Curtin University of Technology;
Discussant: Janet Mobus, University of Washington, Tacoma
7.26 The Uniform CPA Exam - Simulations and Their Evolution (Teaching and Curriculum)
Moderator: Diane Babuin, AICPA - Exams Team
Panelists:
William Holder, University of Southern California
Tom Omer, University of Illinois
Paula Thomas, Middle Tennessee University
7.27 Course Management: Diversity in the Classroom (Teaching and Curriculum)
Moderator: Vaughan Radcliffe, University of Western Ontario
Panelists:
Cheryl Allen, Morehouse College
Aretha Hill, Florida A&M University
Jennifer Joe, Georgia State University
Ida Robinson-Backmon, North Carolina A&T State University
7.28 Improved Accounting Curriculum-1 (Teaching and Curriculum)
Moderator: Anthony Catanach Jr., Villanova University
Integrating Corporate Social Responsibility into the Accounting Curriculum
Dorothy A. Feldmann, Bentley College; Robert R. Koulish, Bentley College; Karen K. Osterheld, Bentley College; Jay C. Thibodeau, Bentley College;
Discussant: Mary Fischer, The University of Texas at TylerA Forensic Accounting Program Emphasis: One School's Response to the Crises in Accounting and the Sarbanes-Oxley Act
Leslie B. Fletcher, Georgia Southern University; Leslee N. Higgins, Georgia Southern University; J. Lowell Mooney, Georgia Southern University; Thomas A. Buckhoff, Georgia Southern University;
Discussant: Susan Wolcott, WolcottLynchUsing Historical Research in the Financial Accounting Classroom
Dale L. Flesher, University of Mississippi; Gary John Previts, Case Western Reserve University; William D. Samson, University of Alabama;
Discussant: Susan Wolcott, WolcottLynch
7.29 Incorporating Professional Research in the Curriculum (AAA Education Committee)
Moderator: Penne Ainsworth, University of Wyoming
Panelists:
Dan Deines, Kansas State University
Alan Mayper, University of North Texas
Anita Feller, University of Illinois
7.30 Enhancing Learning through Game Playing (AAA Education Committee)
Moderator: Sherry Mills, New Mexico State University
Presenters:
Carol Sullivan, Lamar University
Patsy Lee, University of Texas at Arlington
Cheryl Prachyl, University of Texas at Arlington
Don Wygal, Rider University
Michelle McEacharn, University of Louisiana - Monroe
M. Elizabeth Haywood, Rider University
Dorothy McMullen, Rider University
7.31 UK Perspectives on Sarbanes-Oxley
Presenter: Robert Hodgkinson, Executive Director, Technical, Institute of Chartered Accountants in England and Wales
Panelists:
Bala G. Dharan, Rice University
Stella Fearnley, University of Portsmouth and UK Professional Oversight Board for Accountancy
Richard Macve, London School of Economics
Martin Walker, Manchester Accounting and Finance Group, a Division of MBSThe presentation will cover two main areas - the current review of the Turnbull guidance on internal control (Robert Hodgkinson is Secretary to the Turnbull Review Group) and the ICAEW's work on corporate governance in particular, the theme of beyond the myth of Anglo-American corporate governance.