 |
An International Meeting of American Accounting
Association
|
Emerging and Innovative Research Projects Session
Tuesday, August 8, 2006 — 9:30 am-11:00 am
- Value Chain and Value Added in Software Development Process
Presenters: Yuan Rao, Tsinghua University; Ruijun Zhang, UFIDA Software Co. Ltd.
Description: A formalized definition about value chain was introduced for analysis. The difference between traditional software development process and reuse-based process, and some metrics were proposed and compared in value matrix. The results show that the reuse-based development process has more value improvement than traditional software process. - Financial Values and Attitudes in Popular Music: An Aid to Personal Financial Planning Practice?
Presenter: Dan Stone, University of Kentucky
Description: What are the key themes in popular music about personal finances? This project quantitatively and qualitatively analyzes over 200 songs about personal finance and describes the four most common themes. Exhibit visitors can listen to songs from the database. - Determinants of the Timing of Financial Statements’ Disclosure in an Emerging Market
Presenters: João Batista Nast De Lima, Feevale University College; Paulo Renato Soares Terra, Universidade Federal do Rio Grande do Sul
Description: Why do some firms release their financial statements promptly while others wait for the official deadline? What is the difference in the determinants of disclosure timing between developed and emerging markets? Does the institutional framework affect such decisions? The answers to these questions will help improving current worldwide disclosure rules. - The Impact of Adoption of IFRS: Evidence from Early Adopters in Europe
Presenters: Eva K. Jermakowicz, University of Southern Indiana; Jenice Prather-Kinsey, University of Missouri; Thierry Vongphanith, Brown Brothers Harriman & Co
Description: This study analyzes accounting and financial data of 92 firms which were early adopters of International Financial Reporting Standards (IFRS) in Europe, to determine the effect of implementing IFRS on the value relevance and information content of financial reporting. - An Evolutionary Game Theoretic Explanation for the Emergence and Persistence of Conservatism
Presenter: Stavros Dafnos, Olympic Airways Athens, Greece
Description: I employ evolutionary game theory to address two questions: How conservatism evolved, and why it survives. The paper aims to show two things: that conservatism is an Evolutionary Stable Strategy, and thus it is difficult to be overthrown by a different practice; explain a dynamic process that led accountants to practice conservatism. - CEO Tenure, Managerial Power and Earnings Management
Presenter: Aloke Ghosh, Baruch College–CUNY
Description: Our objective is to analyze the implications for the number of years a Chief Executive Officer (CEO) remains in office. Long-serving CEOs are expected to have greater "managerial power" because of more influence over board members. Therefore such CEOs have greater ability to manage earnings. - Determinants of Correction to Disequilibrium in Association between Cash Flow and Book Income: Cointegration and Three-Regime Threshold Error Correction Model
Presenter: Anup Srivastava, Texas A&M University
Description: Using three-regime threshold error correction model, I model the determinants of correction of divergence from cointegrating equilibrium relationship between the earnings and cash flows. - Predicting Graduate Program Success for Undergraduate and Intended Graduate Accounting and Business-Related Concentrations
Presenters: Kara Owens, Graduate Management Admission Council; Eileen Talento-Miller, Graduate Management Admission Council
Description: What variables influence success in graduate-level business programs for undergraduate accounting majors? This study will investigate potential differences in the prediction of graduate program success for undergraduate and planned graduate concentrations in accounting, economics, finance, and management students. - Career Expectations of Female Hispanic Accounting Students
Presenters: Dennis Elam, Texas A&M Kingsville; Roselyn E. Morris, Texas State University–San Marcos; Lynette Chapman Vasill, Texas A&M Kingsville
Description: What if the make-up of the accounting profession changed overnight? Instead of an Male Anglo majority, what if a plurality involved became an Hispanic female? Would the roles and expectations of the accounting workplace change? - Market Efficiency and Drift: Laboratory-Based Theory
Presenters: John Dickhaut, University of Minnesota; Baohua Xin, University of Minnesota
Description: We build an agent-based model (based on laboratory findings) to generate results consistent with the most fundamental findings in empirical research. In an auction known for its similarity to formal exchanges (NYSE, NASDAQ) we can produce both market efficiency and drift. - The Impact of Data Centricity on Accounting
Presenter: Gerald Trites, St. Francis Xavier University
Description: The work will focus on the impact of data centricity on accounting arising from the use of technologies like ERP, XBRL and other enterprise systems, exploring the relationships to accounting principles, theory and standards. - The Value-Relevance of Earnings Surrounding Implementation of Sarbanes-Oxley
Presenters: C. S. Agnes Cheng, University of Houston; Zishang Cathy Liu, University of Houston
Description: This paper examines value-relevance of earnings surrounding implementation of Sarbanes-Oxley Act. - A Simulation Approach for Evaluating Accounting Alternatives
Presenter: David Ziebart, University of Kentucky
Description: Simulations are used to model processes such as nuclear explosions, jet fighters, and nanotechnology. These techniques can be applied to the choice of accounting methods and financial reporting since cash flow dynamics, accounting accruals, and economic earnings are much less complex. Application examples will be provided and discussed. - Remote Access Devices as a Teaching Tool
Presenters: William Francisco, Georgia Southern University; Thomas G. Noland, Georgia Southern University; Debra T. Sinclair, Georgia Southern University
Description: Is all the hype about "clickers" in the classroom true? Is this a valid teaching method or merely more hype to sell a technological "bill of goods"? - A Model of the Firm for Management Accounting Research: A Proposal
Presenter: Rod Smith, University of Arkansas
Description: Management accounting research often attempts to address complex, dynamic business phenomena. We propose to develop a model of the firm, using theory and techniques from information systems, to provide a new tool and process for management accounting research. - Recordkeeping and the Emergence of Order and Cooperation
Presenters: Sudipta Basu, Emory University; John Dickhaut, University of Minnesota; Gary Hecht, Emory University; Ivo Tafkov, Emory University; Kristy Towry, Emory University; Gregory Waymire, Emory University
Description: We will take an evolutionary perspective to discuss experimental evidence and other innovative research on the most basic foundations of accounting. This research explores the critical role of recordkeeping in allowing complex large-scale economies to emerge. - Effects of IT-Enabled Management Accounting Systems on Interorganizational Performance
Presenter: Andreas I. Nicolaou, Bowling Green State University
Description: The success of I-O relationships depends on MAS design that helps decrease opportunism and improve cooperation. The level of I-O decision management and control must be complementary to attain outcomes. The project examines the design of IT-enabled MAS in I-O settings and its performance effects through trust and risk sharing mediating mechanisms. - Trust and Commitment: Intangible Constructs that Drive Performance
Presenter: Jane Cote, Washington State University
Description: Performance measurement innovations adopt non-financial measures as key indicators. Beneath customer, supplier and employee metrics lay intangible forces shaping relationship quality. We model inter-organizational trust and commitment as antecedents to performance metrics, finding empirical links to financial and non-financial indicators. - Strategic Budgeting: An Alternative to Traditional Budgeting in Public School Administration
Presenter: Audrey Taylor, Western Washington University
Description: Our project tests a specific budget format in K-12 public school environments. Subjects are public school administrators. The variable tested is dollars spent of a given excess. Attendees will learn what our preliminary results tell us about spending behavior in a non-profit setting and how that behavior varies from that of for-profit managers. - Using a Linguistics Approach to Teach the First-Year Accounting Class
Presenter: Linda H. Tarrago, Nova Southeastern University and Hillsborough Community College
Description: Dedicated to teaching accounting principles while integrating higher-level learning, educators have gone outside traditional accounting disciplines to find more effective teaching techniques. This study proposes a linguistic approach since linguistics has several characteristics and learning approaches that can be applied to accounting education. - A Longitudinal Study of the Mobility of Working Families using the Earned Income Tax Credit
Presenter: Evelyn A. McDowell, Rider University
Description: I am working on an innovative tax research project. It has a unique data source that is already in a digital format and is derived from individual tax returns. It integrates knowledge from other disciplines and it allows researchers to finally overcome the Treasury’s privacy barriers on personal income tax returns. - Data Mining Pattern Recognition and Predicting Material Weakness Companies under Section 404 of the Sarbanes-Oxley Act
Presenters: John J. Cheh, The University of Akron; Hyun-ki Moon, The University of Akron
Description: In this paper, we present promising results on predicting material weakness companies under Section 404 of the Sarbanes-Oxley Act; and we employed data mining pattern recognition techniques for prediction. - An Empirical Validation of Critical Success Factor Model in Business-to-Business (B2B) E-Commerce Audit
Presenter: Jagdish Pathak, University of Windsor
Description: What is critical in audit planning of e-commerce entity? This is an empirical study conducted among e-commerce auditors to ascertain the critical success factors in business-to-business entities heavily dependent on technological environment. This study uses the principal component analysis coupled with matched pair t-test to answer the questions.