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An International Meeting of 2005 Annual MeetingAugust 7–10, 2005
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Wednesday, August 10, 2005 — 4:00 pm-5:30 pm
9.1 Ethics and Moral Reasoning in Accounting Settings (Accounting, Behavior and Organizations)
Moderator: Kelly Gamble, Florida State University
Using Active Role-play to Gauge Behavior in Dilemmas: An Assessment of Ethical Sensitivity Under Four Role-Play Presentations
Amy K. Alward, Washington State University;
Discussant: Timothy J. Fogarty, Case Western Reserve UniversityUnderstanding the Ethical Decision Making Map
Lee J. Yao, La Trobe University; Swee Thian Ang, La Trobe University at Bendigo, Australia;
Discussant: Kathy Hurtt, Baylor UniversityAn Examination of Factors Associated with Dysfunctional Audit Behavior
Robin R. Radtke, University of Texas at San Antonio; Wayne A. Tervo, University of Texas at San Antonio;
Discussant: Harold Little Jr., Western Kentucky University
9.2 Regulatory and Environmental Factors Influencing Audit Practice (Accounting, Behavior and Organizations)
Moderator: Brad Schafer, University of South Florida
Evidence from Auditors about the Causes of Inaccurate Budgets
Steve Buchheit, Texas Tech University; William R. Pasewark, Texas Tech University; Jerry R. Strawser, Texas A&M University;
Discussant: Martha Eining, University of UtahAutopsy Of A Dream: An Institutional Theory Evaluation Of Peer Review Prior To Sarbanes-Oxley
Kevin F. Brown, Wright State University; Timothy J. Fogarty, Case Western Reserve University;
Discussant: Richard Clune, Kennesaw State UniversityRemedial Tactics in Auditor Negligence Litigation
Robert M. Cornell, University of Utah; Rick C. Warne, University of Utah; Martha M. Eining, University of Utah;
Discussant: John Barrick, Brigham Young University
9.3 Audit Fees II (Auditing)
Moderator: Cathleen Miller, University of Michigan - Flint
The Effect of the Enron-Andersen Affair on Audit Pricing
Wuchun Chi, National Chengchi University;
Discussant: Stephen Taylor, University of New South WalesAn Analysis of Audit Fees Following the Passage of Sarbanes-Oxley
Paul A. Griffin, University of California, Davis; David H. Lont, University of Otago, New Zealand;
Discussant: Stephen Taylor, University of New South Wales
9.4 Empirical Auditing Research (Auditing)
Moderator: Stanley Jenne, The University of Montana
Review of Choice-Based and Matched Sample Studies in Audit Research
Donald P. Cram, California State University Fullerton; Iris Stuart, California State University Fullerton; Vijay Karan, California State University Fullerton;
Discussant: Mark J. Nigrini, Saint Michael's CollegeAudit Firm Decision-Making in Different Litigation Environments: The Private Securities Litigation Reform Act, Audit Reports and Audit Frim Size
Marshall A. Geiger, University of Richmond; K. Raghunandan, Florida International University; Dasaratha V. Rama, Florida INternational University;
Discussant: Mark J. Nigrini, Saint Michael's CollegeInternal Control Weaknesses and Earnings Management
Chris E. Hogan, Southern Methodist University; Michael S. Wilkins, Texas A&M University;
Discussant: Mark J. Nigrini, Saint Michael's College
9.5 Auditor's Production Function (Auditing)
Moderator: Donald R. Deis, Texas A&M University-Corpus Christi
Does the Sarbanes-Oxley Act have an Impact on CPA Firms' Productivity?
Hsihui Chang, University of California, Riverside; Hiu Lam Choy, University of California, Riverside;
Discussant: Robert Knechel, University of FloridaThe Influence of The External Auditor's Intra-Audit and Inter-Audit Risk Assessments on Audit Production Outcomes
Michael De Martinis, Australian National University and Victoria University;
Discussant: Robert Knechel, University of FloridaClient Risk Factors and Audit Resource Allocation Decisions
Hironori Fukukawa, Nagasaki University; Theodore J. Mock, University of Southern California; Arnold Wright, Boston College;
Discussant: Robert Knechel, University of Florida
9.6 Corporate Governance and Auditing II (Auditing)
Moderator: Audrey A. Gramling, Kennesaw State University
Corporate Governance, Shareholder Conflicts, and Audit Quality
Pascal Frantz, London School of Economics; Norvald Instefjord, University of Essex;
Discussant: Ananda Ganguly, Purdue UniversityIs the Sarbanes-Oxley Act a Catalyst towards International Convergence of Corporate Governance Systems? - Arguments from a German Perspective
Axel Haller, University of Regensburg; Jürgen Ernstberger, University of Regensburg; Christian Kraus, University of Regensburg;
Discussant: Ananda Ganguly, Purdue UniversityThe Impact of Corporate Governance on Auditors’ Client Acceptance, Risk and Planning Judgments
Divesh S. Sharma, Auckland University of Technology; El'fred Boo, Nanyang Technological University; Vineeta Sharma, Auckland University of Technology;
Discussant: Ananda Ganguly, Purdue University
9.7 Earnings Restatements (Financial Accounting and Reporting)
Moderator: Brian Rountree, Rice University
Earnings Revisions in SEC Filings from Prior Preliminary Announcements
Dana Y. Hollie, University of Houston, Bauer College of Business; Joshua Livnat, NYU, Stern School of Business; Benjamin Segal, University of California-Davis;
Discussant: Kirsten Anderson, Georgetown UniversityThe Effects of Financial Statement Restatements on Firms' Financial Reporting Strategies
Erin A. Moore, Lehigh University; Ray J. Pfeiffer, Jr., University of Massachusetts;
Discussant: Kirsten Anderson, Georgetown UniversityThe Long-Run Stock Returns Following Earnings Restatements
Tsai-yen Chung, Yuan Ze University; Ling-chi Cheng, Yuan Ze University and National Cheng-Chi University;
Discussant: Kirsten Anderson, Georgetown University
9.8 Managerial Disclosures (Financial Accounting and Reporting)
Moderator: Neal Vanzante, Texas A&M University-Kingsville
The Confirmatory Role of Mandatory Accounting: Accounting as a Disciplinary Mechanism for Managers’ Estimates and Analysts’ Forecasts
Yoel Beniluz, Rutgers Business School;
Discussant: William C. Schwartz, Jr., University of ArizonaWhy Do Managers Voluntarily Issue Cash Flow Forecasts?
Charles E. Wasley, University of Rochester; Joanna Shuang Wu, University of Rochester;
Discussant: William C. Schwartz, Jr., University of ArizonaDisclosure Incentives for Critical Accounting Estimates
Joong-Seok Cho, University of Wisconsin; Jongchan Park, University of Seoul; Terry D. Warfield, University of Wisconsin;
Discussant: William C. Schwartz, Jr., University of Arizona
9.9 Accounting Systems and Value Relevance (Financial Accounting and Reporting)
Moderator: Don Pagach, NC State University
The Value Relevance of the Disclosure on Intangibles: A European and Comparative Study
Cordazzo Michela, University of Ferrara, Faculty of Economics & Free University of Bozen-Bolzano, School of Economics and Management;
Discussant: Frank Heflin, Northwestern UniversityAccounting Institutional Environment and the Value Relevance of Accounting Earnings
Etty Retno Wulandari, Capital Market Supervisory Agency, Indonesia; Asheq Razaur Rahman, Nanyang Technological University;
Discussant: Frank Heflin, Northwestern UniversityThe Earnings Quality Consequences of Announcements to Voluntarily Adopt the Fair Value Method of Accounting for Stock-Based Compensation
John D. Phillips, University of Connecticut; Karen Teitel, College of the Holy Cross; Shilpa Manaktala, University of Connecticut;
Discussant: Frank Heflin, Northwestern University
9.10 Auditing and Corporate Governance (Financial Accounting and Reporting)
Moderator: Debra Jeter, Vanderbilt University
The Effect of Enron, Andersen, and Sarbanes-Oxley on the Market for Audit Services
Sharad C. Asthana, Temple University; Steven Balsam, Temple University; Sungsoo Kim, Rutgers University;
Discussant: Jennifer Gaver, University of GeorgiaThe Credibility of Self-Regulation: Evidence from the Accounting Profession’s Peer Review Program
Gilles Hilary, Hong Kong University of Science and Technology; Clive Lennox, Hong Kong University of Science and Technology;
Discussant: Jennifer Gaver, University of GeorgiaDeterminants of Weaknesses in Internal Control over Financial Reporting and the Implications for Earnings Quality.
Jeffrey Doyle, University of Utah; Weili Ge, University of Michigan at Ann Arbor; Sarah McVay, New York University;
Discussant: Jennifer Gaver, University of Georgia
9.11 Inefficiences in the Reaction to Earnings (Financial Accounting and Reporting)
Moderator: Christopher Jones, George Washington University
Revenue Surprises and Expense Surprises: Information and Use
Zhaoyang Gu, Carnegie Mellon University; Prem C. Jain, Georgetown University; Sundaresh Ramnath, Georgetown University;
Discussant: Jennifer Altamuro, Massachusetts Institute of TechnologyDividend Changes, Persistence of Earnings Surprises, and Post-Earnings-Announcement Drift
Amy Xue Sun, Penn State University;
Discussant: Jennifer Altamuro, Massachusetts Institute of TechnologyLimited Investor Attention and Earnings-Related Under- and Over-reactions
David Hirshleifer, The Ohio State University; Siew Hong Teoh, The Ohio State University;
Discussant: Jennifer Altamuro, Massachusetts Institute of Technology
9.12 Disclosure versus Recognition (Financial Accounting and Reporting)
Moderator: Helen Adams, University of Washington
Transitional Goodwill Impairment Losses: Economic Determinants, Reporting Incentives and Constraints
Pascale Lapointe, Brock University;
Discussant: Greg Clinch, Australian Graduate School of ManagementEconomic Consequences of Regulation of Financial Reporting: The Case of Contingent Convertible Securities
Carol A. Marquardt, New York University; Christine I. Wiedman, University of Western Ontario;
Discussant: Greg Clinch, Australian Graduate School of ManagementDisclosure versus Recognition of Option Expense: An Empirical Investigation of SFAS No. 148 and Stock Returns
Steven Balsam, Temple University; Eli Bartov, New York University; Jennifer Yin, University of Texas at San Antonio;
Discussant: Greg Clinch, Australian Graduate School of Management
9.13 Theoretical Models of Earnings Management (Financial Accounting and Reporting)
Moderator: Shyam Sunder, Yale University
Smoothing, Conservative Smoothing, and Truth-Telling
Varda L. Yaari, Morgan State University;
Discussant: Bjorn Jorgensen, Columbia UniversityPerformance, Growth and Earnings Management
Chi-Wen Jevons Lee, Tulane University; Yue Li, A. B. Freeman School of Business, Tulane University; Heng Yue, Guanghua School of Management, Peking University;
Discussant: Bjorn Jorgensen, Columbia UniversityThe Agency Problems of Hedging through Derivatives
Lin Nan, Assistant Professor;
Discussant: Bjorn Jorgensen, Columbia University
9.14 Information and Managerial Behavior (Financial Accounting and Reporting)
Moderator: John Briginshaw, Pepperdine University
Jeopardy, Non-public Information, and Insider Trading Around SEC 10-K and 10-Q Filings
Steven J. Huddart, Pennsylvania State University; Bin Ke, Pennsylvania State University; Charles Shi, University of California - Irvine;
Discussant: Francois Brochet, New York UniversityInsider Trading and Voluntary Disclosures
Qiang Cheng, University of British Columbia; Kin Lo, University of British Columbia;
Discussant: Francois Brochet, New York UniversityThe Effects of Accounting and Disclosure Quality on Firm-level Investment
Gary C. Biddle, Hong Kong University of Science and Technology; Gilles Hilary, Hong Kong University of Science and Technology;
Discussant: Francois Brochet, New York University
9.15 Market Reaction to Earnings and the Information Environment (Financial Accounting and Reporting)
Moderator: Jan Barton, Emory University
The Timing of Earnings Announcements Throughout the Day and Throughout the Week
Mark Bagnoli, Purdue University; Michael Clement, University of Texas at Austin; Susan Watts, Purdue University;
Discussant: Ryan Ball, University of North Carolina Chapel HillInvestor Heterogeneity Around Earnings Announcements: An Empirical Examination of Firm Size and Institutional Ownership Effects
Richard A. Schneible, Texas Christian University; Douglas E. Stevens, Syracuse University;
Discussant: Ryan Ball, University of North Carolina Chapel HillThe Information Content of Quarterly Earnings in Syndicated Bank Loan Prices
Linda Allen, Baruch College, City University of New York; Hongtao Guo, Baruch College, City University of New York; Joseph Weintrop, Baruch College, City University of New York;
Discussant: Ryan Ball, University of North Carolina Chapel Hill
9.16 Market Efficiency (Financial Accounting and Reporting)
Moderator: Joseph Comprix, Arizona State University
Distress Risk Information in Accruals
Jeffrey Ng, The Wharton School, University of Pennsylvania;
Discussant: Shamin Mashruwala, University of Washington (Seattle)Abnormal Returns to the Intrinsic Value / Market Value Ratio: A Repackaging of Other Known Anomalies?
Le Xu, University of New Hampshire;
Discussant: Shamin Mashruwala, University of Washington (Seattle)Can Market Price Diverge from Fundamentals for an Extended Period? Evidence from the Late 1990's
Asher Curtis, The University of New South Wales;
Discussant: Shamin Mashruwala, University of Washington (Seattle)
9.17 Properties of Analyst Earnings Forecasts (Financial Accounting and Reporting)
Moderator: Arianna Pinello, Georgia State University
The Impact of Corporate Internet Reporting on the properties of Analysts' Forecasts
Tony Van Kerckhoven, University of Antwerp - Belgium;
Discussant: Natalia Mintchik, University of North TexasCEO Compensation Mix and Analysts’ Forecast Accuracy and Bias
Kiridaran Kanagaretnam, McMaster University; Gerald J . Lobo, University of Houston; Robert Mathieu, Wilfrid Laurier University;
Discussant: Natalia Mintchik, University of North TexasIndustry Concentration, Analysts' Earnings Forecasts, and Bid-Ask Spread
Ashiq Ali, University of Texas at Dallas; Sandy Klasa, University of Arizona; Eric Yeung, University of Georgia;
Discussant: Natalia Mintchik, University of North Texas
9.18 Gender Issues and Worklife Balance II (Gender Issues and Worklife Balance)
Moderator: Ann Hicks, Northpark Park University
Scholarly Productivity of Male and Female Accountants: Evidence from the Classes of 1980-82
Ted D. Englebrecht, Louisiana Tech University; Mary M. Anderson, Louisiana Tech University; Timothy O. Bisping, Louisiana Tech University; James R. Hasselback, Florida State University;
Discussant: Bambi Hora, University of Central OklahomaCan the ‘Clan Effect’ Reduce the Gender Sensitivity to Fraud? The Case of the IPO Environment
Tara J. Shawver, King's College; Patricia C. Bancroft, Bridgewater State College; John T. Sennetti, Nova Southeastern University;
Discussant: Katherene Terrell, University of Central OklahomaThe Effects of Gender, Motivation and Study Process on Performance in a First Year Management Accounting Course
Margaret C. C. Poon, City University of Hong Kong; Ronald Davidson, Arizona State University;
Discussant: Ann Hicks, Northpark Park University
9.19 Government and Nonprofit Potpourri (Government and Nonprofit)
Moderator: Ola Smith, Western Michigan University
Financial Accountability of Tax-Exempt Organizations: The Quality and Reliability of the Form 990 Data
Teresa Gordon, University of Idaho; Saleha B. Khumawala, University of Houston; Marla Kraut, University of Idaho; Janet A. Meade, University of Houston;
Discussant: Gail Young, Mount Saint Mary's University, EmmitsburgMeasuring Service Performance Reporting Quality by New Zealand Universities Using an Information Accessibility Index
Jenny Alves, New Zealand Treasury; Paul V. Dunmore, Massey University, Wellington; Keitha Dunstan, Victoria University of Wellington;
Discussant: Susan Hughes, Butler UniversityAssessing the Desirability and Feasibility of Reforming China's Governmental Acounting/Budgeting System
C. Janie Chang, San Jose State University; Gong-Meng Chen, Hong Kong Polytechnic University; Chee W. Chow, San Diego State University;
Discussant: Bob Yetman, University of California-Davis
9.20 Award and Adoption Decisions (Information Systems)
Moderator: Julia Grant, Case Western Reserve University
Requirements Analysis for Choosing ERP Systems
Daniel E. O'Leary, University of Southern California;
Discussant: Kevin Kobelsky, Baylor UniversityA Theoretical Framework for Examining the Corporate Adoption Decision Involving XBRL as a Real-Time Business Reporting Technology
Robert E. Pinsker, Old Dominion University;
Discussant: Neal Hannon, University of Hartford
9.21 International Cross Listing and Earnings Management (International Accounting)
Moderator: Thomas McGhee, Univ. of Texas at Tyler
Investor Protection, Cross Listings and Opportunistic Earnings Management
Ferdinand A. Gul, The Hong Kong Polytechnic University; Simon Fung, The Hong Kong Polytechnic University;
Discussant: Gia Chevis, Southern Methodist UniversityCross Listing in U.S. Stock Exchanges and the Earnings Management Hypothesis
Andreas Charitou, University of Cyprus; Christodoulos Louca, University of Cyprus;
Discussant: Gia Chevis, Southern Methodist UniversityEarnings Management and the Performance of Seasoned Equity Offerings: Evidence from Japanese Issuers
Liming Guan, University of Hawaii at Manoa; Daoping He, University of Hawaii at Manoa; Ghon Rhee, University of Hawaii at Manoa;
Discussant: Gia Chevis, Southern Methodist University
9.22 International Corporate Governance and Earnings Management (International Accounting)
Moderator: Sridhar Ramamoorti, Ernst & Young LLP
Ownership Structure, Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea
Cheong H. Yi, The Hong Kong Polytechnic University; Jeong-Bon Kim, School of Accounting and Finance, The Hong Kong Polytechnic University;
Discussant: Raynolde Pereira, University of Missouri-ColumbiaAccrual Choices and Informativeness of Cash Flows vs. Earnings
Richard Chung, The Hong Kong Polytechnic University; Sandra Ho, Concordia University; Jeong-Bon Kim, The Hong Kong Polytechnic University;
Discussant: Raynolde Pereira, University of Missouri-Columbia
9.23 International Corporate Governance, Financial Reporting and Earnings Quality (International Accounting)
Moderator: Patricia Williams, Friends University
Corporate Governance And Financial Distress In Thai Financial Institutions: An Examination Of The 1997 Financial Crisis
Aim-Orn Jaikengkit, Chulalongkorn University; Timothy J. Fogarty, Case Western Reserve University;
Discussant: Nabil Elias, UNC CharlotteThe Effects of the Mexican Corporate Governance Code on the Reliability of Financial Reporting and Quality of Earnings and its Components
Susan M. Machuga, Central Connecticut State University; Karen Teitel, College of the Holy Cross;
Discussant: Nabil Elias, UNC CharlotteAccountability and Value Creation Roles of Corporate Governance
Stacie O. Kelley, University of Washington, Seattle; Ping-Sheng Koh, UQ Business School, University of Queensland; Yen H. Tong, University of Washington, Seattle;
Discussant: Nabil Elias, UNC Charlotte
9.24 Corporate Governance / CEO Compensation - IV (Management Accounting)
Moderator: Edward Walker, McNeese State University
Transient Institutional Ownership and the Contracting Use of Returns and Earnings
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: Dhinu Srinivasan, University of PittsburghBeating or Meeting Earnings-Based Target Performance in CEOs’ Annual Cash Bonuses
Simon Yang, Adelphi University;
Discussant: Aretha Hill, Florida A&M UniversityThe Relation between Executive Compensation and Earnings Management: Changes in the Post-Sarbanes-Oxley Era
Mary Ellen Carter, The Wharton School - University of Pennsylvania; Luann Lynch, UVA - The Darden School / UPenn - The Wharton School; Sarah L. C. Zechman, The Wharton School - UPenn;
Discussant: Ephraim Sudit, Rutgers Business Echool
9.25 Teams (Management Accounting)
Moderator: Janet Samuels, Arizona State University, West Campus
Team Synergy, Team Composition and Performance Measures
Romana L. Autrey, Harvard University;
Discussant: Kristy Towry, Emory UniversityTeam-based Compensation in Professional Service Firms
Mina J. Pizzini, Southern Methodist University;
Discussant: Janet Samuels, Arizona State University, West Campus
9.26 Equity Compensation (Management Accounting)
Moderator: Howard Turetsky, San Jose State University
The Effect of Agency Costs on the Value of single Segment and Multi-Segment Firms
Jouahn Nam, Pace University; Ya B. Charles Tang, Pace University; John Thornton, Kent State University; Kevin Wynne, Pace University;
Discussant: Mark Anderson, The University of Texas at DallasDeterminants of Responses to Underwater Employee Stock Options: Evidence from Traditional Repricings, 6&1 Exchanges and Makeup Grants
Valentina Zamora, Boston College;
Discussant: Tatiana Sandino, University of Southern California
9.27 Ecological Accounting (3) (Public Interest)
Moderator: Aida Sy, Baruch College & Sorbonne & Dauphine (Paris)
Stakeholders' Perspective of Ecological Tourist Site Valuations: Australian Evidence
Stacey Porter, Curtin University of Technology; Greg Tower, Curtin University of Technology;
Discussant: Robert Sellani, Nova Southeastern University
9.28 Student Satisfaction with Accounting Education (Teaching and Curriculum)
Moderator: Alan Reinstein, Wayne State University
Charisma In The Business School: An Exploratory Analysis
Timothy J. Fogarty, Case Western Reserve University; Brian R. Hogan, Case Western Reserve University;
Discussant: Tom Lechner, University of UtahThe Mediating Effects of Time Management on Accounting Students' Perception of Time Pressure, Satisfaction with the Major, and Academic Performance.
David Donnelly, The University of Missouri-Kansas City; Stacy Kovar, Kansas State University; Dann Fisher, Kansas State University;
Discussant: Kate Mooney, St. Cloud State UniversityInvestigating the Effects of Group Response Systems on Learning Outcomes and Satisfaction in Accounting Education
Carla Carnaghan, Unversity of Waterloo; R. Alan Webb, University of Waterloo;
Discussant: Kate Mooney, St. Cloud State University
9.29 Improved Accounting Curriculum-3 (Teaching and Curriculum)
Moderator: John Rossi, III, Moravian College
The Impact of Class Length on Student Academic Performance in an Introductory Accounting Course
Joyce van der Laan Smith, Virginia State University; Roxanne M. Spindle, Virginia Commonwealth Universtiy;
Discussant: Paul Mihalek, University of HartfordMandatory First Course in Accounting for Business Students: Discerning Perceptual Differences among Accounting and Non-Accounting Majors
Charles A. Malgwi, Bentley College;
Discussant: Gerald Weinstein, John Carroll UniversityAccounting Student Ethics in the Era of Sarbanes-Oxley
D'Arcy Becker, University of Wisconsin - Eau Claire; Susan Haugen, University of Wisconsin - Eau Claire; Ingrid Ulstad, University of Wisconsin - Eau Claire;
Discussant: Terry Ward, Middle Tennessee State University