An International Meeting of the American Accounting Association 2005 Annual Meeting August 7–10, 2005 San Francisco, California Come to the City by the Bay!

New Scholar Concurrent Sessions
Tuesday, August 9, 2005 — 10:15 am-11:45 am

Financial Accounting and Reporting

Table No. 1.1 Beating Earnings Benchmarks and the Cost of Debt

John (Xuefeng) Jiang, University of Georgia;
Senior Faculty Mentor: Ilia Dichev, University of Michigan

Table No. 1.2 Shareholder Rights and the Cost Of Equity Capital

Henry He Huang, Butler University;
Senior Faculty Mentor: Sandra Chamberlain, University of British Columbia

Table No. 2.1 Audit Committee Effectiveness with Respect to Income Smoothing and Big Bath Behavior: A Study of Early Adopters of SFAS 142

Mary E. Phillips, Middle Tennessee State University;
Senior Faculty Mentor: Terry Warfield, University of Wisconsin-Madison

Table No. 3.1 Deflation and Model Specification: An Empirical Investigation

Bixia Xu, Wilfrid Laurier University;
Senior Faculty Mentor: John Core, The Wharton School

Table No. 3.2 The Usefulness of Earnings Information, the Magnitude of Price Change, and the Return-Earnings Covariance: Beyond the ERC and R2

Myojung Cho, University of Maryland;
Senior Faculty Mentor: Thomas Stober, University of Notre Dame

Table No. 04.1 Corporate Governance and Accounting Conservatism

Liping Zhang, The George Washington University;
Senior Faculty Mentor: Sudipta Basu, Emory University

Table No. 4.2 The Association of Audit Committee Oversight with Corporate Disclosure Quality

M.H. Carol Liu, State University of New York at Buffalo;
Senior Faculty Mentor: K. Ramesh, Michigan State University

Auditing

Table No. 5.1 Auditor Fees, Abnormal Fees and Audit Quality Before and After the Sarbanes-Oxley Act

Rani Hoitash, Suffolk University; Ariel Markelevich, Long Island University: C.W. Post Campus; Charles Barragato, Long Island University - C.W. Post Campus;
Senior Faculty Mentor: Debra Jeter, Vanderbilt University

Table No. 5.2 An Examination of the Effect of Political Risk and Corporate Governance Risk on Audit Effort and Audit Pricing

Nives Botica Redmayne, School of Accountancy, Massey University, New Zealand; Michael E. Bradbury, School of Accountancy, Law and Finance, Unitec, Auckland, New Zealand; Steven F. Cahan, Department of Accounting and Finance, University of Auckland, New Zealand;
Senior Faculty Mentor: Mike Stein, University of Oregon

Table No. 6.1 Effects of Market Share and Market Competition on Audit Quality

Ruey-Dang Chang, National Sun Yat-sen University, Taiwan; Chun-Ju Fang, National Sun Yat-sen University, Taiwan; Yee-Chy Tseng, National Cheng Kung University, Taiwan;
Senior Faculty Mentor: Mike Ettredge, University of Kansas

Table No. 6.2 Assessing Audit Quality: A Value Relevance Perspective

Li Dang, Oregon State University; Kevin Brown, Wright State University; Bruce McCullough, Drexel University;
Senior Faculty Mentor: Paul Chaney, Vanderbilt University

Table No. 7.1 The Link Between Area of Industry Specialization And Decision-Making Processes

Robyn Moroney, Monash University;
Senior Faculty Mentor: Arnie Wright, Boston College

Table No. 7.2 Auditors’ Performance in Computer-Mediated Fraud Assessment Brainstorming Sessions: An Investigation of the Effects of Anonymity and Creativity Training

Antoinette LaBarbara Lynch, Miami University;
Senior Faculty Mentor: Rick Tubbs, University of Iowa

International Accounting

Table No. 8.1 Aggregate Audit Adjustments and Discretionary Accruals: Further Evidence on the Relation between Audit Quality and Earnings Management

Yung-Ming Hsieh, Soochow University, Taiwan; Yann-Ching Tsai, National Taiwan University, Taiwan;
Senior Faculty Mentor: Hollis Ashbaugh, University of Wisconsin-Madison

Table No. 8.2 Earnings Management in Absence of Agency Incentives

Aljosa Valentincic, Universitiy of Ljubljana, University of Amsterdam; Sonja Ratej Pirkovic, University of Ljubljana; Neil Garrod, Thames Valley University;
Senior Faculty Mentor: Rashad Abdel-khalik, University of Illinois

Table No. 9.1 The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions

Jere R. Francis, University of Missouri-Columbia; Inder K. Khurana, University of Missouri-Columbia; Raynolde Pereira, University of Missouri-Columbia; Xiumin Xiu, University of Missouri-Columbia;
Senior Faculty Mentor: Christian Leuz, Wharton School - University of Pennsylvania

Table No. 9.2 Corporate Governance and Investor Protection: Earnings Management in the US and UK

Charlotte J. Wright, Oklahoma State University; J. R. Shaw, The University of Mississippi; Liming Guan, University of Hawaii;
Senior Faculty Mentor: Karl Muller, III, The Pennsylvania State University

Table No. 10.1 Do Dividend Policies of Chinese Listed Firms Constrain or Facilitate Tunneling?

Donghua Chen, Shanghai University of Finance and Economics; Ming Jian, Nanyang Technological University;
Senior Faculty Mentor: Wayne Thomas, University of Oklahoma

Table No. 10.2 Timeliness And Conservatism In Latin America – Is There An Association With Corruption?

Wanda M. Mattei, University of Puerto Rico;
Senior Faculty Mentor: Elizabeth Gordon, Rutgers Business School - Newark & New Brunswick

Table No. 11.1 Accounting-based Regulation and Protection of Minority Shareholders

Jiwei Wang, Singapore Management University;
Senior Faculty Mentor: Chao-Shin Liu, University of Notre Dame

Table No. 11.2 The Impact of Securities Regulation on the Earnings Properties of European Cross-Listed Firms

Maria T. Caban-Garcia, University of South Florida-Sarasota;
Senior Faculty Mentor: Lynn Rees, Texas A&M University

Information Systems

Table No. 12.1 Information Technology Investment and Firm Financial Performance: A Meta-Analysis

Jee-Hae Lim, University of Kansas; Bruce Dehning, Chapman University; Vernon Richardson, University of Arkansas;
Senior Faculty Mentor: Elaine Mauldin, University of Missouri - Columbia

Table No. 12.2 Does the Long-Term Performance of Firms Appointing New CIOs Match Market Expectations?

Ashraf A. Khallaf, Uinversity of Southern Indiana; Terrance R. Skantz, Florida Atlantic University;
Senior Faculty Mentor: Vernon Richardson, University of Arkansas

Table No. 13.1 Mapping Internal Controls Using System Documentation Tools

Yan Xiong, California State University Sacramento; Merle P. Martin, California State University Sacramento;
Senior Faculty Mentor: Scott Summers, Brigham Young University

Table No. 13.2 An Evaluation of the REA Framework as an Enterprise Domain Ontology: Does the REA Framework Support Balanced Scorecard Information Requirements

Kim Church, University of Arkansas; Rod E. Smith, University of Arkansas;
Senior Faculty Mentor: Severin Grabski, Michigan State University

Artificial Intelligence/Emerging Technologies

Table No. 14.1 XBRL Usage: A Socio-Economic Perspective

Robert E. Pinsker, Old Dominion University; Stephen C. Gara, Drake University; Khondkar E. Karim, Rochester Institute of Technology;
Senior Faculty Mentor: Kenneth Henry, Florida International University

Management Accounting

Table No. 15.1 The Role of Career Concerns in Multi-Task Agency Settings

Alexander Bruggen, Maastricht University;
Senior Faculty Mentor: Jacob Birnberg, University of Pittsburg

Table No. 15.2 An Experimental Investigation of Strategic Budgeting – A Technique for Integrating Information Symmetry

Tamara Kowalczyk, Western Washington University; Savya Rafai, Daimler Chrysler Corporation; Audrey Gellert Taylor, Western Washington University;
Senior Faculty Mentor: Susan Haka, Michigan State University

Public Interest

Table No. 16.1 Privatization Process in Mexico: Prospects and Effects in Economic Development

José G. Vargas-Hernandez, University of California at Berkeley;
Senior Faculty Mentor: Anthony Cataldo, Oakland University

Table No. 16.2 Corporate Governance in the Public Sector in Portugal: Principles, Elements and Conceptual Framework

Maria da Conceição da Costa Marques, Instituto Superior de Contabilidade e administração de Coimbra;
Senior Faculty Mentor: Richard Fleischman, John Carroll University

Table No. 17.1 Understanding The Sarbanes-Oxley Act: A Value Added Approach for Public Interest

Joseph J. Riotto, New Jersey City University;
Senior Faculty Mentor: Robin Roberts, University of Central Florida

Table No. 17.2 Insider Trading Behavior around Earnings Announcement: Evidence from China Stock Market

Yun Zhou, University of Wales, Aberystwyth;
Senior Faculty Mentor: Timothy J. Fogarty, Case Western Reserve University

Table No. 18.1 Competency and Character: Arthur Andersen's Failed Attempt to Salvage Organizational Legitimacy

Sheri Erickson, Minnesota State University Moorhead;
Senior Faculty Mentor: Tony Tinker, Baruch College at the City University of New York

Table No. 18.2 The Politics of Environmental Disclosure Regulation in the Chemical and Petroleum Industries: Evidence from the Emergency Planning and Community Right-to-Know Act of 1986

Charles H. Cho, University of Central Florida;
Senior Faculty Mentor: Barbara Merino, University of North Texas

Table No. 19.1 Microcap Stocks: Adventurous or Insidious

Richard Chen, Eastern Kentucky University;
Senior Faculty Mentor: C. Richard Baker, Adelphi University

Accounting Behavior and Organizations

Table No. 20.1 The Effects of Group Affiliation and Expection Formation on Skepticism: Implications for Auditing

Charlene Geisler, Nanyang Technological University;
Senior Faculty Mentor: Kathryn Kadous, Emory University

Table No. 20.2 De-biasing Scale Compatibility Effects in Investor Judgments When Investors Attempt to Use Nonfinancial Measures

Kevin E. Jackson, University of Illinois at Urbana-Champaign;
Senior Faculty Mentor: Joan Luft, Michigan State University

Gender Issues and Worklife Balance

Table No. 21.1 The Performance of Male versus Female Students in a Senior Accounting Course: The Ethiopian Experience

Laxmikantham Padakanti, Addis Ababa University;
Senior Faculty Mentor: Peggy D. Dwyer, University of Central Florida

Table No. 21.2 The Impact of CPA Certification on Insurance Industry Private Accountants’ Ethical Decision-Making

Akwasi A. Ampofo, Nova Southeastern University; Robert J. Sellani, Nova Southeastern University;
Senior Faculty Mentor: D'Arcy Becker, University of Wisconsin - Eau Claire

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