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

Research Forum C
Tuesday, August 8, 2006 — 3:00 pm-4:30 pm

Accounting, Behavior and Organizations

1. An Optimal Design of Fuzzy Compensation Contract Research.
Tzy-Yih Hsiao, Feng Chia University; Yu-Cheng Lin, National Chung Hsing University; Fang-Chi Lin, Feng Chia University

2. Bankruptcy Initiation in the New Era of Chapter 11.
Barry Adler, New York University; Vedran Capkun, HEC–University of Lausanne; Lawrence A. Weiss, HEC–University of Lausanne

3. Behavioral Implications of Evaluating Determinants of Academic Fraud Risk Factors.
Charles A. Malgwi, Bentley College; Carter C. Rakovski, Bentley College

4. Corporate Governance, Diversification, and Firm Value.
Yenn-Ru Chen, National Cheng Kung University; Jia-Chi Cheng, National Cheng Kung University; Chia-Chi Lin, National Cheng Kung University

5. Discretionary Accruals Models and Earnings Restatements: An Empirical Evaluation.
Xavier Garza-Gomez, University of Houston–Victoria; Yong Lee, University of Houston–Victoria; Jianjun Du, University of Houston–Victoria

6. Do Industry Dynamics Cause Variations in Governance Mechanisms? An Agency Perspective.
Rhonda L. Ensley, Rensselaer Polytechnic Institute

7. Searching for an Optimum: Employment Contract Design in the Case of Strategic Alliances.
Sebahattin Demirkan, The University of Texas at Dallas; Ïrem Demirkan, The University of Texas at Dallas

8. The Effect of Task Complexity and Skill on Decision Accuracy: A Test of Two Theories.
Maureen Francis Mascha, Marquette University; Cathleen L. Miller, Saginaw Valley State University

9. The Impact of Debt on Earnings-Based CEO Cash Pay.
Claudine Mangen, Concordia University

10. The Interaction Effect of Capacity Utilization and Manufacturing Quality on Bottleneck and Costs: An Examination of Continuous Production Environment.
Chia Ling Lee, National Chung-Cheng University; Chin Shi Ou, National Chung-Cheng University; Anne Wu, National Chengchi University

11. The Role of Personality in the Evaluation of Business-Unit Performance.
Gerald K. Debusk, Appalachian State University; Larry N. Killough, Virginia Polytechnic Institute & State University; Robert M. Brown, Virginia Polytechnic Institute & State University

Auditing

12. A Conceptual Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions.
Vikram Desai, University of Central Florida; Robin W. Roberts, University of Central Florida; Rajendra Srivastava, University of Kansas

13. An Analysis of the Practice of Having Auditors Evaluating Firms' Going-Concern Status.
Zemin Lu

14. An Exploratory Investigation Into Performance Differences between a Diagnostic and a Predictive Auditing Task.
Tamara Ann Crook, Florida State University

15. Audit Firm Size, Industry Specialization, Client Firm Size, and Cost of Capital—Information and Monitoring Effects.
Guy D. Fernando, Syracuse University; Randal J. Elder, Syracuse University; Ahmed M. Abdel-Meguid, Syracuse University

16. Auditor Failure and Market Reactions: Evidence from China.
Heibatollah Sami, Lehigh University; Zhongxia (Shelly) Ye, Kennesaw State University

17. Corporate Governance and Earnings Management: The Implications of Corporate Governance Best-Practice Principles for Taiwanese-Listed Companies.
Ken Y. Chen, National Cheng Kung Unviersity; Randy J. Elder, Syracuse University; Yung-Ming Hsieh, Soochow University

18. Determinants of Audit Fees: An Empirical Study on Private Universities and Colleges in Taiwan.
Yung-Yu Lai, The Oversea Chinese University of Technology and National Yunlin University of Science and Technology; Chiaju Kuo, Mingdao University and National Yunlin University of Science and Technology; Chung-Jen Fu, National Yunlin University of Science and Technology

19. Discretionary Accruals, Nonaudit Service Fees, and Earnings Persistence.
Magdy Farag, Kent State University

20. Effects of Assurance Knowledge and Contrast of Assurance Work Performed on Consumers' Judgments under Different Assurance Levels.
El'fred Boo, Nanyang Technological University; Kin Yew Low, Nanyang Technological University

21. Effects of Disclosing Conflict of Interest—Experimental Evidence on the Influence of Experience and Reputation.
Christopher W. Koch, University of Mannheim; Carsten Schmidt, University of Mannheim

22. Evidence of Perceived Quality of "Plain Paper Statements."
Brian Patrick Green, University of Michigan–Dearborn; Alan Reinstein, Wayne State University; Cathleen Miller, Saginaw Valley State University

23. Going-Concern Audit Opinions and the Provision of Nonaudit Services: Implications for Auditor Independence of Bankrupt Firms.
Joseph H. Callaghan, Oakland University; Mohinder Parkash, Oakland University; Rajeev Singhal, Oakland University

24. Low Balling and Learning Effects.
Dirk Simons, University of Mannheim

25. Marginal Revenue Product, Economies of Scale and Organizational Type in Taiwan's Public Accounting Firms.
Yahn-Shir Chen, National Yunlin University of Science and Techonology; Chao-Ling Lin, Chang Jung Christian University and National Yunlin University of Science and Technology

26. The Effects of Auditor's Portfolio Industry Concentration and Diversification Typology on Auditor Clients' Earnings Quality.
Ahmed M. Abdel-Meguid, Syracuse University

27. Voluntary Propietary Disclosures and the Audit Environment: The Role of Auditor and Audit Committee Expertise.
Larry Abbott, University of Memphis; Susan Parker, Santa Clara University; Gary F. Peters, University of Arkansas

28. Why Do Firms Voluntarily Have Interim Financial Statements Reviewed by Auditors?
J. Efrim Boritz, University of Waterloo; Guoping Liu, Ryerson University

Financial Accounting and Reporting

29. Abandonment Option Value versus Going-Concern Value in Debt Restructuring Firms.
Mine H. Aksu, Sabanci University

30. Additional Value Relevance and Supplemental Role of Cash Flow Components—An Extension.
C. S. Agnes Cheng, University of Houston; Zishang Cathy Liu, University of Houston; Wayne Thomas, University of Oklahoma

31. Analysts' Superiority in Processing Public Information: Evidence from Recommendation Revisions.
Zheng Wang, University of Maryland, College Park

32. Conflicting Reporting Incentives around Management Buyouts.
Paul Fischer, The Pennsylvania State University; Henock Louis, The Pennsylvania State University

33. Determinants of the Bias, Accuracy and Precision of Management Earnings Forecasts.
Andrew A. Anabila, Pace University

34. Earnings Announcement Timing as a Signal of Potential Earnings Management.
Robert G. Rambo, Providence College; Jacquelyn S. Moffitt, Louisiana State University

35. Earnings Management and Reputation of Venture Capitalists.
Wei Luo, Peking University

36. The Effect of SFAS 131 on the Stock Market's Ability to Predict Industry-Wide and Firm-Specific Components of Future Earnings.
Jong Chool Park, Rensselaer Polytechnic Institute

37. The Role of Independent Fairness Opinions in Mergers and Acquisitions.
Huajing Chen, Arizona State University West

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