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An International Meeting of 2005 Annual MeetingAugust 7–10, 2005
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Wednesday, August 10, 2005 — 2:00 pm-3:30 pm
8.1 Use of Financial and Non-Financial Measures of Performance (Accounting, Behavior and Organizations)
Moderator: Matthew Anderson, Michigan State University
Relevance of Financial and Non-Financial Measures to Financial Analysts: Experimental Evidence
Dipankar Ghosh, The University of Oklahoma; Anne Wu, National Chengchi University (Taipei, Taiwan);
Discussant: Kevin Jackson, University of Illinois at Urbana-ChampaignChanging Accounting Systems to Support the Conversion and Management of a Continuous Improvement Business Culture
James Thomas Mackey, California State University;
Discussant: Kevin Kobelsky, Baylor UniversityInside Views, Management Behavior and Bold Forecasts: The Role of Plans and Scenarios upon Firm Insider Expectations
Gavin J. Cassar, University of Pennsylvania;
Discussant: Arianna Pinello, Georgia State University
8.2 Risk Preferences and Behaviors (Accounting, Behavior and Organizations)
Moderator: Jennifer Joe, Georgia State University
The Effect of Affective States on Risk Preferences: An Experimental Examination with Monetary Incentives
Janne Chung, Schulich School of Business, York University; Viswanath U. Trivedi, Schulich School of Business, York University;
Discussant: Sandra Vera-Munoz, University of Notre DameInformation Transparency and Coordination Failure: Efficiency, Security, and Risk Dominance
Regina M. Anctil, University of St. Thomas; John Dickhaut, University of Minnesota; Cathleen Johnson, Center for Interuniversity Research and Organizations; Chandra Kanodia, University of Minnesota;
Discussant: Jason Kuang, Georgia Institute of TechnologyLoss Aversion, Stock-Based Compensation and Managerial Risk-Taking Behavior
Kimberly M. Sawers, University of California, Riverside; Arnold Wright, Boston College; Valentina Zamora, Boston College;
Discussant: Nabil Elias, UNC Charlotte
8.3 Tax Policy and Practice (American Taxation Association)
Moderator: Shelley Rhoades-Catanach, Villanova University
The Basic Analytics of the Taxation of Non-Resident Athletes
Alan Macnaughton, University of Waterloo;
Discussant: Robert Halperin, University of IllinoisUnintended Consequences? Undocumented Working Poor Families and the Refundable Child Tax Credit
Francine J. Lipman, Chapman University School of Law;
Discussant: Darlene Pulliam, West Texas A&M UniversityBeware: The IRS has Dramatically Expanded its Definition of "Wages" for Purposes of FICA, FUTA, and Federal Income Tax Withholding
Mark Aquilio, St. John's University;
Discussant: Deborah Thomas, University of Arkansas
8.4 Emerging Isses in REA (Artificial Intelligence/Emerging Technologies)
Moderator: Stewart Leech, University of Melbourne
Type-Level Specifications in REA Enterprise Information Systems
Guido L. Geerts, University of Delaware; William E. McCarthy, Michigan State University;
Discussant: Severin Grabski, Michigan State UniversityThe Ontological Foundation of REA Enterprise Information Systems
Guido L. Geerts, University of Delaware; William E. McCarthy, Michigan State University;
Discussant: Severin Grabski, Michigan State University
8.5 Audit Fees I (Auditing)
Moderator: Andrew Felo, Penn State - Great Valley
Self-Selection of Auditors and Size Nonlinearities in Audit Pricing
Paul Chaney, Vanderbilt University; Debra Jeter, Vanderbilt University; Lakshmanan Shivakumar, London Business School;
Discussant: Srinivasan Sankaraguruswamy, National University of SingaporeAuditor Specialization and Bargaining Power: Impact on the Determination of an Audit and Non-audit Fee Premium
Mitchell Van der Zahn, Singapore Management University; Rusmin Rusmin, Curtin University of Technology; Greg Tower, Curtin University of Technology; Alistair Brown, Curtin University of Technology;
Discussant: Srinivasan Sankaraguruswamy, National University of Singapore
8.6 Auditor Independence and Audits in China (Auditing)
Moderator: Chih-Chen Lee, Northern Illinois University
Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes:Some Evidence from Taiwan
Ken Y. Chen, National Cheng Kung University; Randal J. Elder, Syracuse University; Jo-Lan Liu, Overseas Chinese Institute of Technology;
Discussant: Neil Fargher, Macquarie UniversityIncentives for Auditor Independence: An Analysis of the Effectiveness of Formal Sanctions in China
Michael Firth, The Hong Kong Polytechnic University; Phyllis L. L. Mo, The Hong Kong Polytechnic University; Raymond M. K. Wong, The Hong Kong Polytechnic University;
Discussant: Neil Fargher, Macquarie UniversityAn Analysis of the Information Content of Qualified Audit Reports: Evidence from China's Shenzhen Market
Donglin Pei, School of Business, Reading University, UK; Kwaku K. Opong, Glasgow University; Philip A. Hamill, School of Management & Economics, Queen's University, Belfast, UK;
Discussant: Neil Fargher, Macquarie University
8.7 Corporate Governance and Auditing I (Auditing)
Moderator: Robert Ramsay, University of Kentucky
The Relation Between Internal Audit Outsourcing Arrangements and Audit Committee Effectiveness: Implications for the Sarbanes-Oxley Act
Lawrence J. Abbott, University of Memphis; Susan Parker, Santa Clara University; Gary F. Peters, University of Arkansas; Dasaratha V. Rama, Florida International University;
Discussant: Dorothy McMullen, Rider UniversityEnterprise Risk Management and the Internal Audit Function
Mark S. Beasley, North Carolina State University; Rich Clune, Kennesaw State University; Dana R. Hermanson, Kennesaw State University;
Discussant: Dorothy McMullen, Rider UniversityReporting Internal Control Deficiencies in the Post-Sarbanes-Oxley Era: The Role of Auditors and Corporate Governance
Gopal Krishnan, George Mason University; Gnanakumar Visvanathan, George Mason University;
Discussant: Dorothy McMullen, Rider University
8.8 Judgment Issues in Auditing (Auditing)
Moderator: John Corless, CSU-Sacramento
The Effect of Justification and Hypothesis Set on Review Accuracy
Stephen Kwaku Asare, University of Florida; Arnie S. Wright, Boston College;
Discussant: Kathryn Epps, Kennesaw State UniversityThe Value of Non-Content Related CPA Assurance and Level of Institutional Investors on the Decisions of Individual Investors: Investigating the Effects of Assurance Provided in Accordance with SSAE 10, Interpretation Number 5
Robert Pinsker, Old Dominion University; Stephanie Farewell, University of Arkansas - Little Rock;
Discussant: Kathryn Epps, Kennesaw State UniversityA Structural Equation Model Analysis of the Factors Contributing to Accountants' Belief Revisions
Robert Pinsker, Old Dominion University; Robin Pennington, University of Tennessee; Jennifer Kahle, University of South Florida;
Discussant: Kathryn Epps, Kennesaw State University
8.9 Research on Non-Audit Services (Auditing)
Moderator: Deborah Lindberg, Illinois State University
The Joint Provision of Audit and Non-audit Services: Evidence from the U.S. Banking Industry
Pervaiz Alam, Kent State University; Anibal Baez-Diaz, University of Puerto Rico;
Discussant: Dana Y. Hollie, University of HoustonThe Association of Audit and Nonaudit Services Fees between SEC and NonSEC Investigated Firms
Winifred D. Scott, University of Delaware; Willie E. Gist, Ohio University;
Discussant: Dana Y. Hollie, University of HoustonNon-Audit Services, Audit Fees and Earnings Management
Caitlin Ruddock, University of New South Wales; Stephen L. Taylor, University of New South Wales;
Discussant: Dana Y. Hollie, University of Houston
8.10 Behavioral Implications of Earnings Releases (Financial Accounting and Reporting)
Moderator: Charles Shi, University of California-Irvine
Using Psychology Theories in Archival Financial Accounting Research
Lisa Koonce, University of Texas at Austin; Molly Mercer, Emory University;
Discussant: Laureen Maines , Indiana UniversitySmall Trader Reactions to Consecutive Earnings Surprises: A Market Test of Behavioral Theory
Devin M. Shanthikumar, Harvard Business School;
Discussant: Laureen Maines , Indiana UniversityInput Consistency and Momentum in Returns on Equity Securities
Philip B. Shane, University of Colorado; Wannee Taechoyotin, Thammasat University;
Discussant: Laureen Maines , Indiana University
8.11 Cash Flows, Investment, and Valuation (Financial Accounting and Reporting)
Moderator: Per Olsson, Duke University
The Value-Relevance of Cash Flows and Accruals: The Role of Investment Opportunities
Krishna R. Kumar, The George Washington University; Gopal V. Krishnan, George Mason University;
Discussant: Michael Kirschenheiter, Purdue UniversityUsing Cash Flow to Supplement Earnings Information in Equity Valuation
Kenton K. Yee, Columbia Business School;
Discussant: Michael Kirschenheiter, Purdue UniversityValue Relations with Endogenous Investment
Gerald A. Feltham, The University of British Columbia; Martin G. H. Wu, The University of Illinois;
Discussant: Michael Kirschenheiter, Purdue University
8.12 Information Asymmetry and Security Analysts (Financial Accounting and Reporting)
Moderator: Monica Banyi, Oregon State University
The Ability of the CFA Designation to Signal Analysts' Performance
Gus De Franco, University of Toronto; Yibin Zhou, University of Toronto;
Discussant: Siva Nathan, Georgia State UniversityMeasuring the Precision of Analysts’ Private and Common Information: Generalization and an Application
Zhaoyang Gu, Carnegie Mellon University;
Discussant: Siva Nathan, Georgia State UniversityManagerial Ownership and Information Opacity: Evidence from the Accuracy of Analysts’ Consensus Earnings Forecasts and Analyst Coverage
Bok Baik, Florida State University; Jun-Koo Kang, Michigan State University; Richard Morton, Florida State University;
Discussant: Siva Nathan, Georgia State University
8.13 Accrual Anomaly (Financial Accounting and Reporting)
Moderator: Paul Hutchison, University of North Texas
Accrual Trading Strategies and Arbitrage Limits
David Lesmond, Tulane University; Weimin Wang, Tulane University;
Discussant: Irem Tuna, Wharton School, University of PennsylvaniaThe Accrual Anomaly within the Context of Profit and Loss Firms
Nick Dopuch, Olin School of Business, Washington University; Chandra Seethamraju, Olin School of Business, Washington University; Weihong Xu, State University of New York at Buffalo;
Discussant: Irem Tuna, Wharton School, University of PennsylvaniaDoes Growth Explain the Accruals Anomaly?
John J. Shon, Baruch College; Ping Zhou, Baruch College;
Discussant: Irem Tuna, Wharton School, University of Pennsylvania
8.14 Pricing of Accruals (Financial Accounting and Reporting)
Moderator: Shuping Chen, University of Washington
Voluntary Disclosure of Accruals in Earnings Press Releases and the Pricing of Accruals
Shai Levi, University of California, Berkeley;
Discussant: Tzachi Zach, Washington University in St. LouisThe Implications of Estimation Risk on the Relative Pricing and Mispricing of Operating Cash Flows and Accruals
Xinrong Qiang, University of Wyoming; Samuel L. Tiras, State University of New York at Buffalo;
Discussant: Tzachi Zach, Washington University in St. LouisAccrual Disclosure, Investor Sophistication, and the Pricing of Abnormal Accruals around Earnings Announcements
Henock Louis, Pennsylvania State University; Dahlia M. Robinson, Arizona State University; Andrew Sbaraglia;
Discussant: Tzachi Zach, Washington University in St. Louis
8.15 Corporate Governance and Earnings Management (Financial Accounting and Reporting)
Moderator: Hemang Desai, Southern Methodist University
Do Management and Director Compensation Affect Revenue Misstatements?
Charles P. Cullinan, Bryant Univeristy; Hui Du, The University of Texas - Pan American; Gail B. Wright, Bryant University;
Discussant: Fabrizio Ferri, Harvard Business SchoolEarnings Management and Board Activity: An Additional Evidence
Ahmed Ebrahim, SUNY - New Paltz;
Discussant: Fabrizio Ferri, Harvard Business SchoolDoes the Sarbarnes-Oxley Act Mitigate Earnings Management?
Caixing Liu, California State University, Sacramento; David Yang, University of Hawaii at Manoa;
Discussant: Fabrizio Ferri, Harvard Business School
8.16 Knowledge Management and Outsourcing (Information Systems)
Moderator: Kenneth Henry, Florida International University
Knowledge Sharing in Professional Service Firms: The Issue of Incentives
Christopher Wolfe, Texas A&M University; Tina Loraas, Auburn University;
Discussant: Tanya Lee, University of North TexasImportance of Measures of Past Performance: Empirical Evidence on Quality of E-Service Providers
Rajiv D. Banker, University of California-Riverside; Iny Hwang, University of Texas at Dallas;
Discussant: Carla Carnaghan, University of WaterlooThe Role of Switching Costs as a Higher-Order Factor
Robin L. Wakefield, Baylor University; Dewayne Whitten, Baylor University;
Discussant: Marianne Bradford, North Carolina State University
8.17 International Financial Reporting: Disclosure Practices and Implications (International Accounting)
Moderator: Frederic Stiner, Long Island University - Brooklyn
Price Informativeness, Liquidity and Market Risk, and Corporate Announcements via Stock Exchange Websites
Roger S. Debreceny, School of Accountancy, University of Hawaii; Asheq Razaur Rahman, Nanyang Technological University;
Discussant: Jiwei Wang, Singapore Management UniversityCorporate Financial Transparency In Russia: An Empirical Study of Russian Company Practices
Tatiana Voronina, University of New South Wales; Richard D. Morris, University of New South Wales; Sidney J. Gray, University of Sydney;
Discussant: Jiwei Wang, Singapore Management UniversityThe Incremental Value Relevance of Geographic Segment Disclosures: Canadian Evidence
Roger C. Graham, Jr., Oregon State University; Cameron K. J. Morrill, University of Manitoba; Janet B. Morrill, University of Manitoba;
Discussant: Jiwei Wang, Singapore Management University
8.18 International Accounting Standards and Financial Reporting (International Accounting)
Moderator: Obeua Persons, Rider University
Financial Statement Effects of Adopting International Accounting Standards: The Case of Germany
Mingyi Hung, University of Southern California; K. R. Subramanyam, University of Southern California;
Discussant: Michele Henney, University of OregonA Survey of European Companies Implementing International Financial Reporting Standards
Eva K. Jermakowicz, University of Southern Indiana; Sylwia Gornik-Tomaszewski, St. John's University;
Discussant: Michele Henney, University of OregonCorporate Disclosure Quality in Switzerland: Motivation and Consequences
Pascale Lapointe, Concordia University; Denis Cormier, Universite du Quebec a Montreal; Michel Magnan, Concordia University; Sophie Gay-Angers, Banca dello Stato del Cantone Ticino;
Discussant: Michele Henney, University of Oregon
8.19 Teaching Management Accounting - Use of Multimedia (Management Accounting)
Presenter: A. James McKee, College of Charleston
8.20 Impacts of Performance Based Incentive Plans and Thresholds (Management Accounting)
Moderator: Kamala Raghavan, Robert Morris Univ.
An Empirical Examination of the Impacts from Termination of a Performance-Based Incentive Plan
Rajiv D. Banker, Temple University; Seok-young Lee, Sugshin Women's University - S. Korea; Gordon Potter, Cornell University; Dhinu Srinivasan, University of Pittsburgh;
Discussant: R. Lynn Hannan, Georgia State UniversityThe Effect of Performance Thresholds on Managers’ Capital Investment Decisions
Scott B. Jackson, University of South Carolina;
Discussant: Rosemary Fullerton, Utah State University
8.21 Management Accounting Choices (Management Accounting)
Moderator: Mark Friedman, University of Miami
Internal Control Mechanisms, Decentralization of Decision Rights, and Performance
Tony Davila, Stanford University; Mahendra Gupta, Washington University in St. Louis; Richard Palmer, Eastern Illinois University;
Discussant: James Hesford, Cornell UniversityThe Impact of Firm Characteristics on Management Accounting Practices – An Empirical Analysis
Magdy Abdel-Kader, University of Essex; Robert Luther, University of the West of England, Bristol; Magda Abou-Seada, University of Middlesex;
Discussant: Carolyn Callahan, University of Arkansas-FayettevilleSupplier Expertise and Flexible Procurement Contracts
Barry (Birendra) K. Mishra, UC Riverside/UT Dallas; Igor Vaysman, INSEAD;
Discussant: Anthony Nikias, Binghamton University
8.22 Student Ethics: Student and Faculty Prospectives (Teaching and Curriculum)
Moderator: Timothy J. Fogarty, Case Western Reserve University
The Effect of Fraud Triangle on Business Students’ Cheating Behavior
Freddie Choo, San Francisco State University; Kim Tan, California State University Stanislaus;
Discussant: Barbara Scofield, University of DallasAn Empirical Investigation of the Determinants of Plagiarism in Accounting Courses
Mohammad J. Abdolmohammadi, Bentley College; C. Richard Baker, Adelphi University;
Discussant: Timothy J. Fogarty, Case Western Reserve UniversityThe Academic Honesty Expectations Gap: An Analysis of Student and Faculty Perspectives
Robert L. Braun, Southeastern Louisiana University; H. Lynn Stallworth, Southeastern Louisiana University; Donald P. Cram, California State University Fullerton;
Discussant: Dennis Gaffney, Cleveland State University
8.23 Law (Public Interest)
Moderator: Susanne O'Callaghan, Lubin School of Business
Evolution of Auditor Liability under Common Law
C. Richard Baker, Adelphi University; Jeanne Haser-Lafond, University of Massachusetts-Dartmouth;
Discussant: Stan Davis, Indiana Purdue University at Fort WayneThe Limitations of FASB
Alistair M. Brown, Curtin University of Technology; Mitchell Van der Zahn, Singapore Management University;
Discussant: Linda Parsons, George Mason UniversityA Case Study and Exploratory Examination of "Naked Shorting" Allegations: Is Nevada Winning the Race-to-the-Bottom?
Anthony J. Cataldo, Oakland University;
Discussant: Dennis Patten, Illinois State University
8.24 Using Technology in the Classroom (Teaching and Curriculum)
Moderator: Sherry Mills, New Mexico State University
Panelists:
Sherry Mills, New Mexico State University
Themin Suwardy, Singapore Management University
8.25 Improved Accounting Curriculum-2 (Teaching and Curriculum)
Moderator: Susan Albring, University of South Florida
Integrating a Virtual Learning Environment into a Second Year Accounting Course: Determinants of Overall Student Perception
Paul K. Wells, Faculty of Business, Auckland University of Technology; Peter Fieger, College of Humanities and Social Sciences, Massey University; Paul A. de Lange, Monash University, Australia;
Discussant: Bambi Hora, University of Central OklahomaXBRL in the Accounting Curriculum: A Survey of AIS Faculty
Khondkar E. Karim, Rochester Institute of Technology; Ashutosh Deshmukh, Pennsylvania State University - Erie; Jeffrey Romine, Truman State University; Robert W. Rutledge, Texas State University;
Discussant: Neal Vanzante, Texas A&M University-KingsvilleDeveloping and Utilizing FARS Projects in Accounting Courses
Joann Segovia, Minnesota State University Moorhead; George Sanderson, Minnesota State University Moorhead; Lee Dexter, Minnesota State University Moorhead;
Discussant: Mark Higgins, University of Rhode Island
8.26 Accounting in Real Life Case Studies (Teaching and Curriculum)
Moderator: Michael Riordan, James Madison University
Performance Evaluation of Foreign Subsidiaries
Mahendra R. Gujarathi, Bentley College; Vijay Govindarajan;
Discussant: Thomas Klammer, University of North TexasGeneric Health Care Hospital: The Road to an Integrated EWRM System
Priscilla A. Burnaby, Bentley College; Susan W. Hass, Simmons College; Anthony O'Reilly, PricewaterhouseCoopers LLP; Joseph Keating, PricewaterhouseCoopers;
Discussant: Thomas Klammer, University of North TexasHealthsouth Corporation: Being First Isn't Always Best
Zhemin (Jamie) Wang, University of Wisconsin - Parkside; Kelly Zito, University of Wisconsin - Parkside;
Discussant: Kay Poston, South University
8.27 Innovation in Accounting Education Award Presentation
Presenter: Parveen P. Gupta, Lehigh University
MACC 424: Corporate Governance and Business Risk