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

Research Forum A-2
Monday, August 7, 2006 — 3:00 pm-4:30 pm

Accounting, Behavior and Organizations

1. Accounting Reform for Accounting Re-forms from Planned Economy toward Market Economy.
Tuyen Nhu Le, HEC School of Management

2. An Experimental Study of Overconfidence in Accounting Numbers Predictions.
Sasson Bar-Yosef, The Hebrew University and Rutgers University; Itzhak Venezia, The Hebrew University

3. CEO Compensation Structure and Firm Performance.
Zoltan P. Matolcsy, University of Technology Sydney Australia; Anna P. Wright, University of Technology Sydney Australia

4. Experimental SFAS 131.
Sasson Bar-Yosef, The Hebrew University and Rutgers University; Itzhak Venezia, The Hebrew University

5. Law, Corporate Governance, and Corporate Scandal in an Emerging Economy: Insights from China.
Yi Zhang, Peking University; Guang Ma, Peking University

6. Market Valuation and Employee Stock Grants.
Peijing Kao, National Taiwan University; Taychang Wang, National Taiwan University; Chiawen Liu, National Taiwan University

7. Operational Flexibility and Earnings Management: Some Evidence of the Benefits of Breadth and the Costs of Depth in Multinational Corporations.
Mark A. Bliss, The Hong Kong Polytechnic University; Ferdinand A. Gul, The Hong Kong Polytechnic University

8. Organizational Interfaces of Accountancy Professsion.
Heli Marjut Hookana, Turku School of Economics and Business Administration

9. Performance Measurement, Human Resource Management, and Strategic Performance: An Interdisciplinary Perspective.
Chee W. Chow, San Diego State University; Gangaram Singh, San Diego State University; Anne Wu, National Chengchi University

10. Social Skills Differences among CPA Firm Personnel of Different Cultures: An Exploratory Study Using FIRO-B.
Philip Siegel, College of Charleston; Mohamed E. Bayou, University of Michigan—Dearborn; James W. Smith, University of Washington

11. The Effect of System Integration, Ownership Control and Divestiture Decisions on Hospital Financial Performance.
Richard P. Silkoff, Eastern Connecticut State University

12. The Impact of Reliance on Incentive-Based Compensation Scheme, Information Asymmetry and Organizational Commitment on Managerial Performance.
Vincent K. Chong, The University of Western Australia; Ian R. C. Eggleton, The University of Waikato

13. The Impact of Risk Attitude, the Auditor's Role in Fraud Detection, and Perceived Change in the Objectives and Reliability of the Financial Reporting and Audit Functions on Assessment of Auditor Responsibility.
Siew H. Chan, Washington State University; Lee Yao, Monash University

American Taxation Association

14. Americans Tip and Europeans Don't! IRS's Response to Fior D'Italia.
Barry Duman, West Texas A&M University; Darlene A. Pulliam, West Texas A&M University

Diversity

15. A Comparative View after Ten Years of the Performance Contrast of Male- and Female-Owned Small Accounting Practices.
Martha A. Fasci, The University of Texas at San Antonio; Jude Valdez, The University of Texas at San Antonio

16. Social Security Reform: Exploring the Generational and Racial Divide.
Cynthia Jackson, Northeastern University; James Maroney, Northeastern University; Tim Rupert, Northeastern University

17. The Effects of Audit Firm Rotation on Perceived External Auditor Independence and Audit Quality.
Bobbie W. Daniels, Jackson State University; Quinton Booker, Jackson State University

18. The Relevance of Advanced Choice Modeling in Accounting Research.
Stewart Jones, The University of Sydney; David A. Hensher, The University of Sydney

Financial Accounting and Reporting

19. Accounting Classification of Company Issued Puts: Are They Liabilities or Are They Equity?
William D. Terando, Iowa State University; David B. Smith, University of Nebraska at Lincoln; Wayne H. Shaw, Southern Methodist University

20. Do CEOs from Financially Sound Firms Exhibit Opportunistic Behavior Prior to a Voluntary Non-Routine Departure?
Ralph E. Bourret, Mississippi State University; John T. Rigsby, Mississippi State University

21. Governance Mechanisms and Perceived Disclosure Credibility: Global Evidence.
Oliver M. Rui, Chinese University of Hong Kong; Qian Wang, Chinese University of Hong Kong; Danqing Young, Chinese University of Hong Kong

22. How Does Accounting Conservatism Affect Analysts' Forecast Properties? A Simple Model and Empirical Evidence.
Jing Li, Columbia University

23. Information Uncertainty, Capricious Behavior, and Share Price Volatility: Evidence from the Biotech Industry.
Bixia Xu, Wilfrid Laurier University

24. Penalty for Firms Reporting Zero or Small Positive Earnings Surprises.
Zhi-Xing Lin, National University of Singapore; Michael Shih, National University of Singapore

25. Pro Forma versus GAAP Reporting: An Examination of Differences in Investor Perceptions.
Kevin L. James, Middle Tennessee State University; Franklin Michello, Middle Tennessee State University

26. The Excess Board Seats Control of Controlling Shareholders and the Value of Corporate Diversification.
Chaur-Shiuh Young, National Chung Cheng University; Liu-Ching Tsai, National Chia-Yi University; Hui-Wen Hsu, National Chung Cheng University

27. The Market Mispricing of Special Items and Accruals: One Anomaly or Two?
T. J. Atwood, University of North Texas; Hong Xie, University of Illinois at Urbana—Champaign

28. The Value Relevance of Funds from Operations to REIT Investors.
Vincent J. Shea, Kent State University

29. Voluntary Disclosure and the Cost of Capital: Evidence from Management Earnings Forecasts.
Joung Kim, Concordia University; Yaqi N. Shi, Concordia University

30. Wealth Transfer Effects of Analysts' Deceitful Behavior.
Gus DeFranco, University of Toronto; Hai Lu, University of Toronto; Florin P. Vasvari, University of Toronto

Government and Nonprofit

31. Sarbanes-Oxley: Impact and Implications for Not-for-Profit Organizations.
Saleha Khumawala, The University of Houston; Daniel Neely, The University of Houston

32. Who, What and How: An Analysis of Fraud in Nonprofit Entities.
Janet S. Greenlee, University of Dayton; Mary Fischer, The University of Texas at Tyler; Elizabeth Keating, Harvard University; Teresa Gordon, University of Idaho

Information Systems

33. An ERP System Performance Assessment Model Based on the Balanced Scorecard Approach.
She-I Chang, National Chung Cheng University Taiwan; Sheng-Yu Yu, National Chung Cheng University

34. Forensic Accounting: The Importance of AIS Expertise.
Linda A. Bressler, University of Houston—Downtown

35. Learning from WorldCom: Implications for Fraud Detection through Continuous Assurance.
J. Randel Kuhn, Jr., University of Central Florida; Steve G. Sutton, University of Central Florida

36. The Existence of a Computer Reliance Heuristic.
Jared M. Hamburg, Washington State University

37. XBRL: The Effects of Search-Facilitated Technology on Nonprofessionals' Search Strategy and Financial Statement Analysis.
Ann C. Dzuranin, University of South Florida

Management Accounting

38. Business Practices Structure, Human Resource, and Operating Results: Evidence from Audit Firms with Strategic Alliance.
Yahn-Shir Chen, National Yunlin University of Science and Technology; Chia-Chi Lee, National Yunlin University of Science and Technology

39. Ethical Issues in Accounting and Economics Experimental Research: Inducing Strategic Misrepresentation.
David T. Dearman, University of Arkansas at Fort Smith; James E. Beard, University of Arkansas at Fort Smith

40. Linking Quality of Management Control Systems to Their Users' Competences: An Empirical Study.
Fabien De Geuser, University of Lausanne; Kristof De Maeyer, University of Lausanne; Daniel Oyon, University of Lausanne

41. The Application of Product Costs in Pricing in Manufacturing Industry.
John A. Brierley, University of Sheffield; Christopher J. Cowton, University of Huddersfield; Colin Drury, University of Huddersfield

42. The Impact of Cultural, National and Market Forces on Management Accounting Practices.
Patricia Healy, Pace University Westchester; Roberta J. Cable, Pace University Westchester

43. The Role of Organizational Culture, Budgets, and Trust in Managing Sales Outlets in Asia.
Sakthi Mahenthiran, Butler University; Ben Liu, Butler University; Zalina Hashim, University Institute of Technology Mara

Financial Accounting and Reporting

44. The Informativeness of Cash Flow Forecast Errors during the Regulation FD Environment.
Karin A. Petruska, Kent State University

45. The Likelihood of Reporting Goodwill Impairment and the Value Relevance of Impairment Losses.
Ran Barniv, Kent State University; Linda J. Zucca, Kent State University

46. The Use of Financial Information by Private Equity Funds in Evaluating New Investments.
Jan M. Smolarski, Stockholm University; Neil Wilner, University of North Texas

47. Who Herds? Who Doesn't?
Murugappa (Murgie) Krishnan, Yeshiva University; Steve C. Lim, Texas Christian University; Ping Zhou, Baruch College—CUNY

Gender Issues and Worklife Balance

48. Understanding the Personnel Issues Generated by the Sarbanes-Oxley Act.
Joseph Riotto, New Jersey City University

History and Integrative

49. Twenty Reasons Why Stuart Chase (1888-1985) Should Be Chosen, Posthumously, for the Accounting Exemplar Award in 2006.
Richard Vangermeersch, University of Rhode Island

Teaching and Curriculum

50. An Applied-Learning Approach to Teaching Fraud Detection: A Case of Academic Partnering with IRS Criminal Investigation through the Adrian Project.
Daniel R. Brickner, Eastern Michigan University; Stephen J. Moore, Internal Revenue Service—Criminal Investigation Division

41. An Integrated Approach to Teaching Spreadsheet Skills.
Mindell Reiss Nitkin, Simmons College; Jane Mooney, Simmons College

52. Assessment Practices in Business Schools of Colleges and Universities.
Nitham M. Hindi, Qatar University

53. Determining Topic Coverage When Teaching Tax in Principles of Accounting.
William B. Pollard, Appalachian State University

54. Ethics Education in Accounting Curriculums: Does It Influence Recruiters' Hiring Decisions of Entry-Level Accountants?
Teresa Whitney, Tulane University; Kevin Breaux, Nicholls State University; Michael Chiasson, Nicholls State University; Shawn Mauldin, Nicholls State University

55. Genuity The Little Company That Could Have...
Priscilla A. Burnaby, Bentley College; Susan Hass, Simmons College; Susan Hartman, Simmons College

56. Incorporating Information Literacy into the Accounting Curriculum.
David A. Durkee, Weber State University; Shaun Jackson, University of Colorado at Colorado Springs

57. Oriental Foods: A Teaching Case in Quality of Earnings.
Themin Suwardy, Singapore Management University

58. Teaching Technology and Using Technology to Teach: A Review of the Literature.
Sheri Erickson, Minnesota State University Moorhead; Joann Segovia, Minneosta State University Moorhead

59. The Effect of Self-Regulated Computer-Based Assessment in an Accounting Curriculum.
Sudhir Lodh, University of Western Sydney; Bill Chia, University of Western Sydney; Kenan Matawie, University of Western Sydney

60. The Evolution of a Graduate Capstone Accounting Course.
Cathleen S. Burns, University of Colorado at Boulder

61. The Use of Bar Code Technology in Grading to Improve Student Anonymity and Reduce Identity-Based Bias.
John F. Cowling, Indiana University East; Haeran Jae, Virginia Commonwealth University

62. Time Value of Money: Teaching Pedagogy in Upper-Division Cost/Managerial Accounting Classes.
Sheldon R. Smith, Utah Valley State College; Richard T. Henage, Utah Valley State College; Jonathan R. Henage, Utah Valley State College; Steve Johnson, Utah Valley State College

63. Traditional versus Contemporary Managerial/Cost Accounting Techniques: Didfferences between Opinions of Academics and Practitioners.
Mohammad A. Ekbatani, Alamehtabatabai University; Mohammad A. Sangeladji, California State University, Northridge

64. What Skills and Attributes Does an Accounting Graduate Need? Evidence from Student Perceptions and Employer Expectations.
Marie H. Kavanagh, The University of Queensland; Lyndal Drennan, Queensland University of Technology

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