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

New Scholar Session
Tuesday, August 8, 2006 — 10:15 am-11:45 am

Artificial Intelligence/Emerging Technologies

Table 1.1 Analytical Procedures in Continuous Auditing: Continuity Equations Models for Analytical Monitoring of Business Processes.
Michael Alles, Rutgers University; Alexander Kogan, Rutgers University; Miklos Vasarhelyi, Rutgers University; Jia Wu, University of Massachusetts Dartmouth
Senior Faculty Mentor: Carol Brown, Oregon State University

Table 1.2 Cost Benefit Analysis of Internal Control over Financial Reporting Consulting Services in Belief Function Framework.
Chan Li, University of Kansas; Rajendra Srivastava, University of Kansas
Senior Faculty Mentor: Harlan Etheridge, University of Louisiana at Lafayette

Auditing

Table 2.1 Auditor Rotation and Risk Sharing.
Dae-Hee Yoon, Yale University
Senior Faculty Mentor: Jonathan Glover, Carnegie Mellon University

Table 2.2 The Role of Corporate Governance on Market Valuation and Long-Term Financial Performance of R&D Investments in the Biotechnology Industry.
Ya-Wen Yang, University of Miami; Dewayne L. Searcy, Auburn University; Kay W. Tatum, University of Miami
Senior Faculty Mentor: April Klein, New York University

Table 3.1 Auditor Industry Specialization and Real Activities Manipulation.
Wei Yu, Georgia Institute of Technology
Senior Faculty Mentor: Chris E. Hogan, Southern Methodist University

Table 3.2 Auditor Switching after Andersen and SOX: An Oligopoly Model and Empirical Analysis.
Jason D. Schloetzer, University of Pittsburgh
Senior Faculty Mentor: Dan A. Simunic, University of British Columbia

Table 4.1 An Experimental Study on Non-Audit Service and Auditor Independence: The Procomp Effect.
Rong-Ruey Duh, National Taiwan University; Wen-Chih Lee, National Kaohsiung University of Applied Sciences; Ching-Chieh Lin, National Taiwan University; Jong-Ping Chu, Soochow University
Senior Faculty Mentor: Brian W. Mayhew, University of Wisconsin–Madison

Table 4.2 Probative Value of Audit Evidence—A Framework and Review: What Do We Know 45 Years After Mautz/Sharaf?
F. Ulfert Gronewold, University of Potsdam
Senior Faculty Mentor: Mark E. Peecher, University of Illinois at Urbana–Champaign

Financial Accounting and Reporting

Table 5.1 Product Market Competition and Accounting Quality.
Sudarshan Jayaraman, University of North Carolina at Chapel Hill; Kartik Raman, Bentley College
Senior Faculty Mentor: Reuven Lehavy, University of Michigan

Table 5.2 R&D Expenditures and the Informativeness of R&D Expenditures and the Informativeness of Financial Information: Evidence from Earnings Announcements.
Mustafa Ciftci, The University of Texas at Dallas
Senior Faculty Mentor: Karl Muller, The Pennsylvania State University

Table 6.1 Evidence of Management Discrimination among Analysts during Earnings Conference Calls.
William J. Mayew, Duke University
Senior Faculty Mentor: Mark T. Bradshaw, Harvard University

Table 6.2 The Value of Non-Financial Information: Evidence on Analysts' and Investors' Assessment.
Ana Stoyanova Vidolovska, London Business School
Senior Faculty Mentor: Ray Pfeiffer, University of Massachusetts

Table 7.1 Internal Control over Financial Reporting: Is the Market Indifferent?
Chan Li, University of Kansas; Susan Scholz, University of Kansas; Qian Wang, University of Kansas
Senior Faculty Mentor: William R. Baber, The George Washington University

Table 7.2 The Impact of Institutional Ownership on the Disclosure of Non-GAAP Financial Measures.
Ana C. Marques, The University of Texas at Austin
Senior Faculty Mentor: Carol Marquardt, New York University

Table 8.1 Financial Analysts' Role in the 1996–2000 Internet Bubble.
Patricia C. O'Brien, University of Waterloo; Yao Tian, University of Waterloo
Senior Faculty Mentor: Xiao-Jun Zhang, University of California, Berkeley

Table 8.2 Tournaments and the Impetuous Contestants: An Analysis of Incentives for Analyst Forecast Boldness.
Zili Zhuang, University of Pennsylvania
Senior Faculty Mentor: Lynn Rees, University of Houston

Table 9.1 Does Reporting Transparency Reduce Earnings Manipulation? Evidence from Mandated Initiation of Multi-Segment Reporting under SFAS No. 131.
Guojin Gong, The Pennsylvania State University; Henock Louis, The Pennsylvania State University; Amy X. Sun, The Pennsylvania State University
Senior Faculty Mentor: Paul Chaney, Vanderbilt University

Table 9.2 Off-Balance-Sheet Activities, Earnings Persistence and Stock Prices: Evidence from Operating Leases.
Weili Ge, University of Washington
Senior Faculty Mentor: Rajib Doogar, University of Illinois at Urbana–Champaign

Government and Nonprofit

Table 10.1 Growing Demand for Public Hospitals and Determinants of Their Efficiency Factors.
Saleha B. Khumawala, University of Houston; Rabih Y. Zeidan, University of Houston
Senior Faculty Mentor: Mehmet Kocakulah, University of Southern Indiana

Table 10.2 Reciprocity and Financial Information Relevance.
Evelyn A. McDowell, Rider University
Senior Faculty Mentor: Daniel Tinkelman, Pace University

History and Integrative

Table 11.1 A Discourse on the Association of Accounting Fraud and Acquisitions.
Carmelita Troy, Naval Postgraduate School; Omer Boztas, Naval Postgraduate School; David Miller, Naval Postgraduate School
Senior Faculty Mentor: Gary J. Previts, Case Western Reserve University

International Accounting

Table 12.1 An Historical Perspective of the Evolution of Research on International Accounting Harmonization.
C. Richard Baker, Adelphi University; Elena M. Barbu, Université D'Orléans
Senior Faculty Mentor: Robert Larson, University of Dayton

Table 12.2 Origins of Civilization and African (Ac)counting.
Aida Sy, St. John's University and St. Andrews University
Senior Faculty Mentor: Susan Boedeker Hughes, Butler University

Table 13.1 Financial Institutions' Ownership and Firm Performance: Evidence from China.
[Presentation canceled]
Rongli Yuan, Cardiff University; Jason Zezhong Xiao, Cardiff University; Hong Zou, Lingnan University Hongkong
Senior Faculty Mentor: None - Presentation canceled.

Table 13.2 Financial Reporting Quality, Capital Allocation Efficiency, and Financing Structure: An International Study.
Kevin Sun, University of Hawaii at Manoa
Senior Faculty Mentor: Elizabeth A. Gordon, Rutgers University

Table 14.1 Accounting Standards and their Effect on the Expected Cost of Equity Capital: Evidence from the Swiss Stock Exchange.
Maria T. Caban-Garcia, University of South Florida; Susan E. Cammack, Washburn University
Senior Faculty Mentor: Victoria Shoaf, St. John's University

Table 14.2 The Impacts of Life Cycle on the Value Relevance of Financial Performance Measures: Evidence from Taiwan.
Yu-Lin Chang, National Yunlin University of Science & Technology Taiwan; Chung-Jen Fu, National Yunlin University of Science & Technology
Senior Faculty Mentor: Gary P. Braun, The University of Texas at El Paso

Table 15.1 Is Earnings Management Effected by Culture?
Ramon P. Rodriguez, Jr., The University of Texas at El Paso
Senior Faculty Mentor: Victoria Krivogorsky, San Diego State University

Table 15.2 The Usefulness of Asset Revaluations for Analysts' Forecasts of U.K. Firms.
Andrew A. Anabila, Pace University
Senior Faculty Mentor: John L. Havery, St. Joseph's University

Management Accounting

Table 16.1 Earnings Distortion and CEO Compensation.
Yibin Zhou, University of Toronto
Senior Faculty Mentor: K. Sivaramakrishnan, University of Houston

Table 16.2 Post-Acquisition Earnings' Charges and CEO Cash Compensation.
Nina T. Dorata, State University of New York College at Old Westbury
Senior Faculty Mentor: Sok-Hyon Kang, The George Washington University

Public Interest

Table 17.1 Method Shifting in Earnings Management: An Examination of Software Firms' Response to SOP 97-2.
Ke Zhong, The University of Texas at Tyler; Robert B. Welker, Southern Illinois University; Donald W. Gribbin, Southern Illinois University
Senior Faculty Mentor: Tony Tinker, Baruch College–CUNY and St. Andrews University

Table 17.2 The IT Productivity Paradox as Evidence of the Modern Managerial Revolution.
Natalia Mintchik, University of Missouri–St. Louis
Senior Faculty Mentor: C. Richard Baker, Adelphi University

Table 18.1 Intellectual Capital and the Value of Executive Stock Options.
Nai-Hui Su, National Chung Hsing University; Yi-Mien Lin, National Chung Hsing University; Wen-Chi Lai, National Chung Hsing University
Senior Faculty Mentor: Paul F. Williams, North Carolina State University

Table 18.2 The Association between Company Characteristics and Information Disclosure and Transparency Rankings System (IDTRS) in Taiwan.
Su-Hui Huang, National Yunlin University of Science & Technology; Fu-Hsing Chang, National Yunlin University of Science & Technology; Chung-Jen Fu, National Yunlin University of Science & Technology
Senior Faculty Mentor: Barbara D. Merino, University of North Texas

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