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

Monday, August 7, 2006 — 10:15 am-11:45 am

1.1 Strategies and Techniques for Dealing with Difficult Students (At-Large)

Moderator: Kevin Stocks, Brigham Young University

Panelists:

Billie Cunningham, University of Missouri
Margarita Lenk, Colorado State University
Casper E. Wiggins, Jr., The University of North Carolina at Charlotte

1.2 The Foundations of Accounting (At-Large)

Moderator: John Dickhaut, University of Minnesota

Panelists:

Kevin McCabe, George Mason University
Greg Waymire, Emory University

1.3 Individual Investors’ Use of Accounting Information (Accounting, Behavior and Organizations)

Moderator: Matthew J. Anderson, Michigan State University

Examining Continuous Assurance Mitigation Effects on the Belief Revisions of Non-Professional Investors: A Multi-Sample Approach.
Robert Pinsker, Old Dominion University; Bryan Church, Georgia Tech University
Discussant: Scott Boylan, Washington & Lee University

Perceptions of Accountants’ Risk Tendencies and the Effects of Advice Stereotype Consistency on Persuasion.
W. Timothy Mitchell, University of Kentucky
Discussant: D. Jordan Lowe, Arizona State University

The Impact of Non-GAAP Earnings and Interactive Data Displays on Earnings Evaluations and Investment Judgments.
William N. Dilla, Iowa State University; Diane J. Janvrin, Iowa State University; Cynthia Jeffrey, Iowa State University
Discussant: Theresa Libby, Wilfrid Laurier University

1.4 Continuous Monitoring/Auditing (Artificial Intelligence/Emerging Technologies)

Moderator: To Be Announced

Panelists:

John Fogarty, Deloitte & Touche
Veronica Johnson, The Institute of Internal Auditors
J. Robert Mooney, American Healthcare LLC
Miklos Vasarhelyi, Rutgers University

1.5 AACSB International: The Value of Accounting Accreditation (Accounting Programs Leadership Group)

Moderator: Jerry E. Trapnell, AACSB International

Panelists:

Kent St. Pierre, University of Delaware
Jerry R. Strawser, Texas A&M University

1.6 SOX Section 404: Should Small Companies Have to Comply (Auditing)

Moderator: Mark Beasley, North Carolina State University

Panelists:

Larry Rittenberg, Chairman of COSO, University of Wisconsin–Madison
Scott Taub, Acting Chief Accountant of the Securities and Exchange Commission
Trent Gazzaway, Grant Thornton LLP, Managing Partner, Corporate Governance
William Kinney, University of Texas at Austin

1.7 Diversity in Higher Education (Diversity)

Moderator: Wanda Mattei, University of Puerto Rico

Accounting Programs at Historically Black Colleges and Universities Then and Now: An Analysis of Changes Since 1994.
Charles F. Malone, North Carolina A & T State University; Diana Robinson, North Carolina A&T State University; Akhilesh Chandra, University of Akron
Discussant: Ann Ownby Hicks, North Park University

Perceptions of Entering Ph.D. Project Doctoral Students.
Bill N. Schwartz, Indiana University South Bend; W. Darrell Walden, University of Richmond
Discussant: To Be Announced

After The Ph.D.: Experiences and Outcomes.
Cheryl L. Allen, Morehouse College; Jennifer Joe, Georgia State University; Harold T. Little, Jr., Western Kentucky University
Discussant: Aretha Hill, Florida A&M University

1.8 Professionalism and Ethics in the Accounting Profession (AAA Education Committee)

Moderator: Stephen Zeff, Rice University

Panelists:

Mohammad J. Abdolmohammadi, Bentley College
Jim Gaa, University of Alberta
Philomena Leung, Deakin University
Steve Loeb, University of Maryland

1.9 Auditing Research in the Nonprofit Sector (Government and Nonprofit)

Moderator: William D. Stout, University of Louisville

An Examination of Audit Fee Determinants in the Nonprofit Sector of the Audit Market.
Yvonne Ellis, Morehouse College; Quinton Booker, Jackson State University
Discussant: Susan E. Cammack, Washburn University

Auditor Attestation of Management’s Evaluation of Internal Control: Evidence from the Non-Profit Sector.
Thomas E. Vermeer, University of Baltimore; K. Raghunandan, Florida International University; Dana A. Forgione, Florida International University
Discussant: Alireza Daneshfar, University of New Haven

Auditor Change and Auditor Choice in Non-Profit Organizations.
Stefanie L. Tate, University of New Hampshire
Discussant: Andrea A. Roberts, Boston College

1.10 Clearing the Air: Theoretical Perspectives on Accounting History (History and Integrative)

Moderator: Finley Graves, University of North Texas

Smith, Marx or Foucault in Understanding the Early British Industrial Revolution? A Re-Examination of Management and Accounting for Capital and Labor at the Carron Company.
Robert A. Bryer, University of Warwick; Richard K. Fleischman, John Carroll University; Richard H. Macve, London School of Economics
Discussant: Vaughan Radcliffe, Ivey University of Western Ontario

Straw Men and Old Saws—An Evidence-Based Response to Sy & Tinker’s Critique of Accounting History.
Thomas N. Tyson, St. John Fisher College; David Oldroyd, University of Newcastle Business School
Discussant: Barbara D. Merino, University of North Texas

The Use of Signs with Management Accounting.
Gary Spraakman, York University
Discussant: Ann L. Watkins, The University of North Carolina at Greensboro

1.11 IS-Related Internal Controls Legislation (Information Systems)

Moderator: Jee-Hae Lim, University of Kansas

Market Uncertainty and Disclosure of Internal Control Deficiencies under the Sarbanes-Oxley Act.
Yongtae Kim, Santa Clara University; Myung Seok Park, Virginia Commonwealth University
Discussant: Richard Dull, Clemson University

The Information Content of Internal Controls Legislation: Evidence from Material Weakness Disclosures.
Jim Irving, The University of North Carolina at Chapel Hill
Discussant: Joann Segovia, Minnesota State University Moorhead

1.12 Corporate Governance: International Perspectives (International Accounting)

Moderator: Mine H. Aksu, Sabanci University

Ownership, Information Asymmetry and Bid-Ask Spread: Evidence from an Emerging Market.
Jongmoo Jay Choi, Temple University; Heibatollah Sami, Lehigh University; Haiyan Zhou, The University of Texas–Pan American
Discussant: John J. White, Elmhurst College

Corporate Governance and the Quality of Accounting Earnings: A Canadian Perspective.
Flora Niu, Wilfrid Laurier University
Discussant: Thomas Carnes, Berry College

Can Institutional Environments Substitute for the Effects of Internal Corporate Governance Mechanisms on Company Performance?
Victoria Krivogorsky, San Diego State University
Discussant: Dennis M. Bline, Bryant University

1.13 International Accounting: An SEC Perspective (International Accounting)

Moderator: Cheryl Linthicum, SEC

Panelists:

Julie Erhardt, Deputy Chief Accountant–International, Office of the Chief Accountant, U.S. Securities and Exchange Commission

Susan Koski-Grafer, Senior Associate Accountant–International, Office of the Chief Accountant, U.S. Securities and Exchange Commission

Sondra Stokes, Associate Chief Accountant, Division of Corporation Finance, U.S. Securities and Exchange Commission

Mary Tokar, KPMG

1.14 Career Concerns, Local Knowledge and Incentive Weights on Performance Measures (Management Accounting)

Moderator: Mohamed E. Bayou, University of Michigan–Dearborn

Contracting with a Long-Horizon Agent on a Short-Term Project.
Romana L. Autrey, Harvard University; Shane S. Dikolli, Duke University; D. Paul Newman, The University of Texas at Austin
Discussant: Zhonglan Dai, The University of Texas at Dallas

Private Pre-Decision Information and Multiple Performance Measures: Theory and Empirical Evidence.
Raffi Indjejikian, University of Michigan; Michal Matejka, University of Michigan
Discussant: Savita Sahay, Berkeley College

1.15 Executive Compensation (Management Accounting)

Moderator: Anthony J. Cataldo, Northeastern University

Do Growth Options Firms Use Less Relative Performance Evaluation?
Ana M. Albuquerque, Boston University
Discussant: Lei (Tony) Chen, Georgia State University

Does Using the ExecuComp Database Affect Research Results?
Brian D. Cadman, Northwestern University; Sandy Klasa, The University of Arizona; Steve Matsunaga, University of Oregon
Discussant: Lei (Tony) Chen, Georgia State University

1.16 Social Accounting (Public Interest)

Moderator: Aida Sy, St. Johns University

Rendering Death and Destruction Visible: Accounting for the Cost of War.
Michele Chwastiak, University of New Mexico
Discussant: Aida Sy, St. Johns University

An Empirical Investigation of the Relationship between Corporate Social Responsibility and Executive Compensation: U.S. versus Canada.
Lois S. Mahoney, Eastern Michigan University; Linda Thorne, York University; Donna Bobek, University of Central Florida
Discussant: C. Richard Baker, Adelphi University

Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?
Jennifer C. Chen, Brigham Young University Hawaii; Robin W. Roberts, University of Central Florida
Discussant: Brian P. Shapiro, University of St. Thomas

1.17 Bridging the Gap between University and Corporate World (Teaching and Curriculum)

Moderator: Martha S. Doran, San Diego State University

Panelists:

Charles A. Bowsher, Former Comptroller General of US
Edward G. Cannizzaro, Partner in Charge, KPMG’s Silicon Valley Business Unit
Gary Holstrom, Associate Chief Auditor PCAOB
Lou Fanzini, Industry Fellow, Financial Accounting Standards Board
Larry Rittenberg, University of Wisconsin – Madison

1.18 Ph.D. Programs for the Working Professional (Two-Year College)

Moderator: Christine H. Kloezeman, Glendale Community College

Panelists:

Julie Gentile, Glendale Community College/CSULB
Diane Pattison, University of San Diego
Linda Tarrago, Hillsborough Community College, Dale Mabry Campus

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