An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Research Forum A-1
Monday, August 7, 2006 — 3:00 pm-4:30 pm

Artificial Intelligence/Emerging Technologies

1. A U.K. Perspective on the Impact of Enterprise Resource Planning System Implementations upon Management Accountants.
Alan Sangster, The Robert Gordon University; Severin Grabski, Michigan State University; Stewart Leech, University of Melbourne

2. An Evidential Reasoning Approach to Sarbanes-Oxley Mandated Internal Control Assessment.
Lili Sun, Rutgers University–Newark; Rajendra P. Srivastava, University of Kansas; Theodore J. Mock, University of Southern California; Miklos Vasarhelyi, Rutgers University; David Vun Kannon, PricewaterhouseCoopers

3. Protecting Client-CPA-Attorney Information in the Electronic Age.
Alan Reinstein, Wayne State University; Jack Seward, Jack Seward & Associates LLC New York

4. The Coming Nanotech Revolution—Accounting Challenges.
Saurav Dutta, SUNY at Albany; Raef Lawson, Institute of Management Accounting

Auditing

5. A Risk Perspective on Fraudulent Financial Reporting.
Wally Smieliauskas, University of Toronto

6. Accountants' Perceptions Regarding Fraud Detection and Prevention Methods.
James L. Bierstaker, Villanova University; Richard G. Brody, University of South Florida St. Petersburg; Carl Pacini, Florida Gulf Coast University

7. Changes in the Market Reaction to Audit Opinions in China.
Yi Wang, The University of New South Wales; Wendy J. Green, The University of New South Wales; Robert M. Czernkowski, Sydney University

8. Does Auditor Reputation Matter? The Case of KPMG Germany and Comroad AG.
Joseph Weber, Massachusetts Institute of Technology; Michael Willenborg, University of Connecticut; Jieying Zhang, University of Southern California

9. Does Client Importance Affect Audit Quality at the Office Level? Empirical Evidence.
Dan Li, Georgia Institute of Technology; Beng Wee Goh, Georgia Institute of Technology

10. Going Concern Qualifications, CPA Firm Size, and the Enron Effect.
George E. Nogler, University of Massachusetts Lowell

11. Knowledge Spillover Effect in CPA Firms: From the Perspective of Public Good.
Chung-Cheng Yang, National Yunlin University of Science and Technology; Chung-Jen Fu, National Yunlin University of Science & Technology; Tsung-Yi Tsai, National Yunlin University of Science and Technology and Shin Chien University

12. Management Entrenchment, Agency Problem, and Audit Fees.
Jim Wang, The Hong Kong Polytechnic University

13. Mergers and Operational Efficiency Change in Taiwan's CPA Firms.
Chung-Cheng Yang, National Yunlin University of Science and Technology; Yahn-Shir Chen, National Yunlin University of Science and Technology; Tsung-Yi Tsai, National Yunlin University of Science and Technology and Shin Chien University

14. Passing Rate of CPA Examination, Human Capital, and Audit Market.
Chung-Cheng Yang, National Yunlin University of Science and Technology; Tsung-Yi Tsai, National Yunlin University of Science and Technology and Shin Chien University

15. Recent Trends in Audit Report and Earnings Announcement Lags.
Jayanthi Krishnan, Temple University; Joon S. Yang, University of Minnesota, Duluth

16. Systems Thinking as a Tool for Improving Diagnostic Reasoning in Auditing: A Conceptual Framework and Experimental Evidence.
Ed O'Donnell, University of Kansas

17. The Ambit of Liability of Professionals for Negligent Advice or Information.
Norman A. Katter, Queensland University of Technology [Withdrawn]

18. The Association between Corporate Governance Characteristics and Audit Fees in a Regulated Industry: The Case of Bank Holding Companies.
El'fred Boo, Nanyang Technological University; Divesh S. Sharma, Auckland University of Technology

19. The Effect of Accounting Research on the Beliefs of Practitioners: The Case of Auditor Independence.
Philip R. Beaulieu, University of Calgary; Alan Reinstein, Wayne State University

20. The Effect of Auditor Choice on Financing Decisions.
Xin Chang, University of Melbourne; Sudipto Dasgupta, Hong Kong University of Science and Technology; Gilles Hilary, Hong Kong University of Science and Technology

21. The Effect of Regulatory Oversight on the Association between Internal Governance Characteristics and Audit Fees.
El'fred Boo, Nanyang Technological University; Divesh Sharma, Auckland University of Technology

22. The Effects of the SEC's Accounting and Auditing Enforcement Releases on the Market Response to Earnings Information.
Joon S. Yang, University of Minnesota, Duluth; Jerry W. Lin, University of Minnesota, Duluth; Ehsan H. Feroz, University of Washington, Tacoma

Financial Accounting and Reporting

23. A Consumption-Based Asset Pricing Model with Accounting Numbers: Corporate Earnings and Book Value Are as Real as Consumption.
Yoshitaka Fukui, Aoyama Gakuin University

24. Detecting "Stealth Compensation": SERP Benefits and Corporate Governance.
Pavlo Kalyta, Concordia University; Michel Magnan, Concordia University

25. Do Managers Use Earnings Forecasts to Signal Their Talent? Some Evidence from CEO Stock Options.
Millicent Chang, University of Western Australia; Livern Leow, University of Western Australia; Iain Watson, University of Western Australia

26. Does Audit Committee Independence Improve Information Content of Earnings under the Sarbanes-Oxley Act?
Loretta Baryeh, Morgan State University; Jui-Chin Chang, Morgan State University; Huey-Lian Sun, Morgan State University

27. Earnings Guidance and Managerial Myopia.
Mei Cheng, University of Southern California; K. R. Subramanyam, University of Southern California; Yuan Zhang, Columbia University

28. Frequency of Financial Media Coverage and the Information Content of Accounting Earnings.
Asheq Razaur Rahman, Nanyang Technological University

29. Qualified Pension Plans and Highly Compensated Employees: Evidence of Discrimination from ERISA Filings.
Sharad C. Asthana, Temple University

30. Relations between Various Leverage Ratios and Future Stock Returns.
Jerry Wei Chen, The Hong Kong Polytechnic University; Ben-Hsien Bao, The Hong Kong Polytechnic University; Peter Cheng, The Hong Kong Polytechnic University

31. The Effect of SFAS No. 141 on the Transparency of Business Combinations Reporting: Evidence from the Initial Year of Implementation.
Natalia Mintchik, University of Missouri–St. Louis

32. The FASB's Codification Project: A Critical Step Toward Simplification.
Ruth Ann McEwen, Suffolk University; Tom Hoey, Consultant FASB; John Brozovsky, Virginia Polytechnic Institute & State Univesity

Back to Program

AAA Home Page