American Accounting Association

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 — 4:00 pm-5:30 pm

Diversity Section

Table No. 1.1 Globalization And Its Discontents: Accounting Firms Buy Limited Liability Partnership Legislation In Jersey
Prem Sikka, University of Essex, UK.;

Gender Issues and Worklife Balance

Table No. 1.2 A Cross-Cultural Analysis of Student Perceptions of Gender Diversity, Family Status and Hiring Practices in Spain and the United States
Elizabeth Dreike Almer, Portland State University; Richard Brody, University of South Florida, St. Petersburg; John Masselli, Texas Tech University;

Public Interest

Table No. 1.3 Alice in GAAP Land
David Durkee, Weber State University;

Table No. 1.4 Machiavellianism in Public Accountants: Some Canadian Evidence
Hema Rao, SUNY-Oswego; Anamitra Shome, Brock University;

Table No. 2.1 The Effect of SEC Investigations on Corporate Performance Characteristics
Gyung H. Paik, Brigham Young University; Howard John Marsh, University of Utah;

Table No. 2.2 Sarbanes-Oxley: Some Unintended Consequences
Allan Graham, University of Rhode Island; Bing-Xuan Lin, University of Rhode Island; David Michayluk, University of Rhode Island; Pamela S. Stuerke, University of Rhode Island;

Table No. 2.3 Do Investors Value Social Responsibility? The Case of the Arthur Andersen Collapse
Cheryl Linthicum, The University of Texas at San Antonio - 2005/2006 Academic Fellow SEC; Austin L. Reitenga, The University of Texas at San Antonio; Juan Manuel Sanchez-Cuevas, The University of Texas at San Antonio;

Table No. 2.4 An Empirical Examination of the Public Perception of Multidisciplinary Practices in the United States
Eric Bostwick, Pensacola Christian College; Morris H. Stocks, University of Mississippi; Mark Wilder, University of Mississippi;

Table No. 3.1 A Theory of the Optimal Timing of Privatization and an Application to the Case of Taiwan
Josef Brada, Arizona State University; Chia-Ying Michael Ma, Soochow University;

Table No. 3.2 The Impact of Information Transparency and Disclosure Rankings System (ITDRS) in Taiwan Stock Market
Su-Hui Huang, National Yunlin University of Science and Technology; Fu-Sing Chang, National Yunlin University of Science and Technology; Steve Lin, National Yunlin University of Science and Technology; Consultant, Dalin Tzu Chi General Hospital;

Table No. 3.3 Superfund Site Listing and Its Impact on Stock Returns and Firm Valuation
Benjamin B. Bae, Central Washington University;

Table No. 3.4 Do Restatements Change Bankruptcy Predictions?
Zane Swanson, Emporia State University; John Theis, Columbus State University; Richard Green, University of the Incarnate Word;

Table No. 04.1 Applying the Implied Partnership Contract: An Attempt to Explain the Relationship between Management and Auditors
Khalid R. Al-Adeem, Case Western Reserve University;

Table No. 04.4 The Rise And Fall Of "Scientific Costing:" In Pursuit Of Professionalism
Trevor Boyns, Cardiff University; Lee D. Parker, University of Adelaide;

Teaching and Curriculum

Table No. 4.2 Corporate Governance and Business Ethics Education: A Survey of Academicians and Practitioners
Zabihollah Rezaee, University of Memphis; Robert E. Elmore, Tennessee Technological University;

Table No. 4.3 HealthSouth Corp.: The first Test of Sarbanes-Oxley
R. Loring Carlson, Western New England College; John M. Coulter, Western New England College; Thomas J. Vogel, Western New England College;

Table No. 5.1 Accounting and Non-Accounting Majors Perception of an Introductory Accounting Course
Geoff A. Tickell, Monash University; Balasinghan Balachandran, Monash University; Jayne Godfrey, Monash University; Tiong Kiong Lim, University of South Australia;

Table No. 5.2 Internships: A Survey of AACSB Accredited Accounting Programs
Patricia Healy, Pace University; Roberta Cable, Pace University;

Table No. 5.3 Teaching Financial Accounting with Analogies: Improving Initial Comprehension and Enhancing Subsequent Learning
Eric Hanson, University of Saskatchewan; Fred Phillips, University of Saskatchewan;

Table No. 5.4 Analyzing the Factors Relevant to Students' Estimations of the Benefits and Costs of the Accounting Profession
Clement C. Chen, The University of Michigan-Flint; Keith T. Jones, Illinois State University; Dwight D. McIntyre, Mercer University;

Table No. 6.1 An Alternative Method to Accounting Mechanics: Leveraging Spreadsheets to Simplify Accounting
Mindell Reiss Nitkin, Simmons College and Boston University; Alison Kirby Jones, Boston University;

Table No. 6.2 Integrating ERP Systems and Accounting Courses
Benjamin B. Bae, Central Washington University;

Table No. 6.3 An Assessment of the Learning Benefits of Using a Web-Based Learning Environment when Teaching Accounting
Ilias G. Basioudis, Aston University; Paul de Lange, Monash University;

Table No. 6.4 The Use of Computer-Assisted Auditing Techniques in the Auditing Course: Further Evidence
Frank J. Coglitore, University of St. Thomas; Diane M. Matson, University of St. Thomas;

Table No. 7.1 Professional Accounting Education: Reviewing the Course though a Perilous Past
Philip F. Jacoby, American University;

Table No. 7.2 Assessment Practices in Accounting Departments of U.S. Colleges and Universities.
Nitham M. Hindi, Texas State University; Donald S. Miller, Emporia State University;

Table No. 7.3 Is Accounting Education in Crisis?
Jui-Chin Chang, Morgan State University; Huey-Lian Sun, Morgan State University;

Table No. 7.4 Are We Short-Changing Accounting Majors?
Linda A.. Hall, State University of New York at Fredonia; John Olsavsky, State University of New York at Fredonia;

Table No. 8.1 Structuring Written Accounting Assignments and Internet Research to Develop Information Competence
Carol F. Venable, San Diego State University; Gretchen N. Vik, San Diego State University;

Table No. 8.2 Distance Learning Environment and Students’ Perceptions of Teaching
Avinash Arya, Morgan State University; Sanjay Gupta;

Table No. 8.3 How Time Value of Money Topics are Taught in Intermediate Accounting Classes
Richard T. Henage, Utah Valley State College; Steve Johnson, Utah Valley State College; Sheldon R. Smith, Utah Valley State College;

Table No. 8.4 The Auditing Research Project
Paul H. Mihalek, University of Hartford; Milo Peck, Fairfield University;

Table No. 9.1 Developing an Operating Budget for Extended Family, Inc.: An Instructional Case for a Human Service Organization
Karyl Mammano, Empire State College; Thomas N Tyson, St. John Fisher College;

Table No. 9.2 A Hybrid Accounting Principles Course: The Best of Both Worlds
Paul J. Robertson, Henderson State University; Renae K. Clark, Henderson State University;

Table No. 9.3 Computone Corporation: An Instructional Case in Earnings Management and Revenue Recognition
H. Lynn Stallworth, Southeastern Louisiana University; Robert L. Braun, Southeastern Louisiana University;

Table No. 10.1 Teaching Tool and/or Test Bank – Calculating Goodwill
Kenneth M. Macur, Edgewood College;

Table No. 10.2 Classroom Ethics Interventions: Are the Effects Transitory or Persistent?
Ralph E. Welton, Clemson University; Daryl Max Guffey, Clemson University;

Table No. 10.3 Can Ethics and Professional Responsibility be Taught to Accounting Students?
Tara J. Shawver, King's College;

Table No. 11.1 Making the Decision to Outsource a Service Department: Who Should Deliver Internal Audit Services?
Hubert D. Glover, Howard University; Jeffrey Joseph McMillan, Clemson University; Jean Wells-Jessup, Howard University;

Table No. 11.2 Earnings Management: The Game
Linda M. Lovata, Southern Illinois University Edwardsville;

Table No. 11.3 Integrating a Conversion Cycle into SUA, Great Plains Dynamics, and Access Database Projects
Lizabeth A. Austen, East Carolina University;

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