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!

Research Forum Session
Tuesday, August 9, 2005 — 2:00 pm-3:30 pm

Auditing

Table No. 1.1 Auditor Independence and Incentives
Martien Lubberink, Lancaster University (UK); Wendy Beekes, Lancaster University;

Table No. 1.2 The Empirical Relationship between Ownership Composition and Audit Fees
Santanu Mitra, Montclair State University, New Jersey; Donald R. Deis, Texas A&M University-Corpus Christi; Mahmud Hossain, University of Houston at Clear Lake;

Table No. 1.3 Leveling the Playing Field, or Crumbs from the Table? The Contestability of the Audit Market to Middle Tier Firms following Andersen and Sarbanes-Oxley.
Rajeeb Doogar, University of Illinois; Neil L. Fargher, Macquarie University; Keejae Hong, University of Illinois;

Table No. 1.4 Earnings Quality and Perceived Auditor Independence: The Case of Nonaudit Services
Mohinder Parkash, Oakland University;

Table No. 2.1 Human Capital and the Audit Market: Limited vs. Unlimited Liability
Chiawen Liu, National Taiwan University; Chi-Wen Jevons Lee, Tulane University; Taychang Wang, National Taiwan University;

Table No. 2.2 Auditor Dismissals And Financial Reporting Conservatism: Preliminary Evidence
Kathryn Bewley, York University; Janne Chung, York University; Susan McCracken, University of Toronto; Peggy Ng, York University;

Table No. 2.3 The Role of Auditing in the Public Sector
Maria da Conceição da Costa Marques, Instituto Superior de Contabilidade e administração de Coimbra;

Table No. 2.4 Audit Committee, Board Characteristics and Earnings Management by Commercial Banks
Ken Y. Chen, National Cheng Kung University; Jian Zhou, SUNY at Binghamton;

Table No. 3.1 Improving Fraud Risk Assessments through Analytical Procedures
Keith L. Jones, George Mason University;

Table No. 3.2 Advanced Tests Based on Benford's Law to Test the Reliability of and Control Risk Pertaining to Accounting Data
Mark J. Nigrini, Saint Michael's College;

Table No. 3.3 Understanding Audit Quality: The Views of Auditors, Auditees and Investors
Angus Duff, University of Paisley;

Table No. 3.4 The Sarbanes-Oxley Act and the Use of Control Self-Assessment by Client Organizations and Their Independent Auditors
Terry J. Engle, University of South Florida; Gilbert W. Joseph, The University of Tampa;

Table No. 4.1 Configural Information Processing: Competence of Source and Order Effects Bias in Auditing
Arvind Patel, The University of the South Pacific;

Table No. 4.2 Non-Audit Services and Perceived Auditor Independence Post-Enron: Evidence on Competing Theories
John M. Thornton, Washington State University; Alan Reinstein, Wayne State University; Cathleen Miller, University of Michigan - Flint;

Table No. 4.3 The Impact Of Changes In The Reporting Environment And Client Characteristics On The Disposition Of Proposed Audit Adjustments
Jennifer R. Joe, Georgia State University; Arnie M. Wright, Boston College; Sally Wright, University Of Massachusetts Boston;

Table No. 4.4 An Empirical Investigation of Changes in Confirmation Procedures
Randal J. Elder, Syracuse University; Robert D. Allen, University of Utah;

Table No. 5.1 Identifying Perceptions in the Quality and Purpose of SSARS No. 8 "Plain Paper Statements"
Brian P. Green, University of Michigan-Dearborn; Alan Reinstein, Wayne State University; Cathy Miller, University of Michigan-Flint;

Table No. 5.2 Auditors' Use of Qualitative Information in Materiality Judgments
Charles A. Brown, Penn State University at Erie;

Information Systems

Table No. 5.3 Use of E-Commerce Assurance Techniques by Small Enterprises: Moving Beyond the CPA Web-Trust Seal
Janet B. Butler, Texas State University-San Marcos;

Table No. 5.4 Virtual Close, World Class Close, and Regular Close: What is the Optimal Time in Closing of the Books?
Ashutosh V. Deshmukh, Pennsylvania State University – Erie; Balaji Rajagopalan, Associate Professor of MIS, Oakland University;

Table No. 6.1 The Paradoxical Effects of Feedback and Reward on Decision Performance
Siew H. Chan, Western Michigan University; Lee J. Yao, La Trobe University;

Table No. 6.2 Dynamic Representation of the Firm to Facilitate Financial Understanding
Julia E. Grant, Case Western Reserve University; Fred Collopy, Case Western Reserve University; Richard Boland, Case Western Reserve University;

Table No. 6.3 Conceptual Design Modeling and IT-induced Organizational Change
George Joseph, University of Massachusetts at Lowell;

Table No. 6.4 Feasibility of Increased Frequency in Interim Reporting: Insights from Accounting and IT Professionals
Siew H. Chan, Western Michigan University; Sally Wright, University of Massachusetts at Boston;

International Accounting

Table No. 7.2 Political Ideology and Accounting in China
Mahmoud Ezzamel, Cardiff University; Aixiang Pan, Beijing Technology and Business University; Jason Xiao, Cardiff University;

Table No. 7.3 Accounting Regulators' Perceptions of International Accounting Harmonization: A Case Study
Roger Hussey, University of Windsor; Audra Ong, University of Windsor;

Table No. 7.4 Lifting the Veil of Accounting Information under Different Accounting Standards – Lessons Learned from the German Experiment
Carmen V. B. Adamek, Department for Financial Management and Capital Markets, Technical University Munich, Germany; Christoph Kaserer, Department for Financial Management and Capital Markets, Technical University Munich, Germany;

Table No. 8.1 An Empirical Analysis of Triple Bottom Line Reporting and Its Determinants: Evidence from the U.S. and Japan
Li-Chin Jennifer Ho, University of Texas at Arlington; Martin E. Taylor, University of Texas at Arlington;

Table No. 8.2 Determinants of Managers' Choices in the Japanese Banking Industry
Koji Kojima, Kwansei Gakuin University;

Table No. 8.3 Corporate Governance Scores, Tobin's Q and Firm Performance: Evidence from Canadian Capital Markets
Parveen Parkash Gupta, Lehigh University; Duane B. Kennedy, University of Waterloo; Samuel W. Weaver, Lehigh University;

Table No. 8.4 The Effects of China's Two-Tier Board System on Firm Performance and Earnings Informativeness
Stella P.L. Cho, The Hong Kong Polytechnic University; Oliver M. Rui, The Chinese University of Hong Kong; Chee W. Chow, San Diego State University;

Table No. 9.1 Accounting Conservatism and Cost of Equity Capital: Evidence from the UK
Ann Chan, University of Liverpool, UK; Stephen W-J Lin, Florida International University; Norman Strong, University of Manchester, UK;

Table No. 9.2 Earnings Conservatism and Accounting Accruals: Evidence from the UK
Ann Chan, University of Liverpool, UK; Stephen W-J Lin, Florida International University, US; Norman Strong, University of Manchester, UK;

Table No. 9.3 Pricing of Accruals Components and the Revisions of Analysts' Forecasts: Evidence from Tokyo Stock Exchange Firms
Keiichi Kubota, Musashi University; Kazuyuki Suda; Hitoshi Takehara, University of Tsukuba;

Table No. 9.4 Is Post-Earnings Announcement Drift Chosen by Managers? Evidence from Greece.
William Patrick Forbes, Loughborough Business School; Len Charles Skerratt, Brunel University; Georgios Yiannopoulos, Brunel University;

Table No. 10.1 Recognized Intangible Assets and Analyst Coverage: The Role of Recognition Criteria
Li Li Eng, Oklahoma State University; Ping-Sheng Koh, University of Queensland;

Table No. 10.2 Earnings Attributes and Investor Protection: International Evidence
Kriengkrai Boonlert-U-Thai, Oklahoma State University/Chulalongkorn University (Thailand);

Table No. 10.3 Bonding to the Improved Disclosure Environment in the United States: Firms' Listing Choices and their Capital Market Consequences
Ole-Kristian Hope, University of Toronto; Tony Kang, Singapore Management University; Yoonseok Zang, Singapore Management University;

Table No. 10.4 The Association between Litigation Risk and Quality of Financial Statements: Evidence from Taiwan Firms Cross-Border Listed on Overseas Markets
Jan-Zan Lee, National Taipei University; Kuang Yu Chang, National Taipei University; Yi Hsing Liao, Chung Yuan Christian University;

Table No. 10.5 Recognition of Extraordinary Items by Australian Agricultural Firms during Drought Periods
Reza Monem, The University of Queensland; Pamela Kent, The University of Queensland; Glenn Cuffe, The University of Queensland;

Table No. 11.1 Perceived Usefulness of Annual Reports and Other Information: Evidence from Individual Investors in Hong Kong
Shimin Chen, Hong Kong Polytechnic University / Lingnan University, Hong Long ; Kathy H. Y. Hsu, University of Louisiana at Lafayette;

Table No. 11.2 The Cost-Market Value Identity Assupmption: A Reapprisal
Jose Marmol, Universidad Carlos;

Table No. 11.3 The Implications of the Compatibility between Corporate Social Responsibility & Islamic Antecedents for Accountability and Governance
Wagdy Abdallah, Seton Hall University; Athar Murtuza, Seton Hall University;

Table No. 11.4 Accounting for Insurance Contracts: A Comment on "Deprival Value" Measurement for Contract Liabilities in Revenue Recognition
Richard H. Macve, London School of Economics;

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