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 — 2:00 pm-3:30 pm

2.1 SEC/FASB/IASB Update (At-Large)

Moderator: Terry D. Warfield, University of Wisconsin–Madison

Panelists:

Mary Barth, IASB
Mike Crooch, FASB
Scott Taub, SEC

2.2 Audit Judgment and Decision Making (Accounting, Behavior and Organizations)

Moderator: Stephanie Farewell, University of Arkansas at Little Rock

Auditors’ Performance Evaluations: An Experimental Analysis of the Effects of Initial Impressions and Task-Specific Experience on Information Later Recalled.
Keith T. Jones, Illinois State University; Steven C. Hunt, Western Illinois University; Clement C. Chen, University of Michigan–Flint
Discussant: Venkat Iyer, The University of North Carolina at Greensboro

The Effects of Audit Review Format on the Quality of Workpaper Documentation and Reviewer Judgments.
Christopher P. Agoglia, Drexel University; Richard C. Hatfield, University of Alabama; Joseph F. Brazel, North Carolina State University
Discussant: Michael M. Grayson, Jackson State University

The Effect of Fraud Assessment Documentation Structure on Auditors’ Ability to Identify Control Weaknesses: The Moderating Role of Reviewer Experience.
Christopher P. Agoglia, Drexel University; Cathy Beaudoin, Drexel University; George T. Tsakumis, Drexel University
Discussant: Carmelita Troy, Naval Postgraduate School

2.3 Implicit Taxes and Dividends (American Taxation Association)

Moderator: Sarah E. Nutter, George Mason University

Valuation of Income Trusts: An Exploration of Clienteles and Implicit Taxes.
Kenneth J. Klassen, University of Waterloo; Devan Mescall, University of Waterloo
Discussant: Anthony J. Cataldo, Northeastern University

Do Tax-Exempt Investors Mitigate the Dividend Tax Penalty?
David A. Guenther, University of Oregon; Richard Sansing, Dartmouth College and Tilburg University
Discussant: Charles R. Enis, The Pennsylvania State University

Bilateral Implicit Taxes and Anti-Competitive Banking Regulation.
David G. Harris, Syracuse University; Emre Kilic, University of Houston
Discussant: Rick Newmark, University of Northern Colorado

2.4 SOX Section 404: A Two-Year Retrospective (Auditing)

Moderator: Christine Earley, Bentley College

Panelists:

Larry DeGaetano, Assistant Vice President, MetLife Inc.
Denis McCarthy, Senior Vice President, Corporate Controller, Interstate Hotels and Resorts, Inc.
Pat McGurn, Executive Vice President & Special Counsel at Institutional Shareholder Services
Harold Zeidman, Partner, KPMG LLP

Moderator: Nancy Bagranoff, Old Dominion University

Panelists:

Linda Marquis, Northern Kentucky University
Stan Smith, Deloitte & Touche USA LLP

2.6 Accounting Conservatism and Corporate Governance (Financial Accounting and Reporting)

Moderator: Andre J. Holmes, Florida State University

Accounting Conservatism and Corporate Governance.
Juan Manuel García Lara, Universidad Carlos III De Madrid; Beatriz García Osma, Universidad Autónoma De Madrid; Fernando Penalva, IESE Business School
Discussant: Carol Marquardt, New York University

Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis.
Anwer S. Ahmed, Texas A&M University; Scott Duellman, State University of New York Binghamton
Discussant: Carol Marquardt, New York University

Independent Directors, Investment Opportunities and Earnings Conservatism.
Liping Zhang, The George Washington University
Discussant: Carol Marquardt, New York University

2.7 Consequences of Earnings Restatements (Financial Accounting and Reporting)

Moderator: Parveen P. Gupta, Lehigh University

Earnings Restatements, Changes in CEO Compensation, and Firm Performance.
Qiang Cheng, University of British Columbia; David B. Farber, University of Missouri–Columbia
Discussant: Chris E. Hogan, Southern Methodist University

Rewriting Earnings History.
Baruch Lev, New York University; Stephen G. Ryan, New York University; Min Wu, Hong Kong University of Science and Technology
Discussant: Chris E. Hogan, Southern Methodist University

CEO Turnover Following Earnings Restatements.
Judy K. Land, North Carolina Central University
Discussant: Chris E. Hogan, Southern Methodist University

2.8 Further Evidence on the Accruals Anomaly (Financial Accounting and Reporting)

Moderator: Avinash Arya, University of Michigan–Flint

Do Mutual Funds Profit from Accruals and NOA Anomalies?
Ashiq Ali, The University of Texas at Dallas; Xuanjuan Chen, The University of North Carolina at Wilmington; Tong Yao, The University of Arizona; Tong Yu, University of Rhode Island
Discussant: Tzachi Zach, Washington University in Saint Louis

The Association of Managers’ Investment Horizons on Future Earnings, Market Valuation and Market Mispricing.
Kareen E. Brown, State University of New York at Buffalo; Samuel Tiras, State University of New York at Buffalo
Discussant: Tzachi Zach, Washington University in St. Louis

Investor Sentiment and Accruals Anomaly.
Ashiq Ali, The University of Texas at Dallas; Umit Gurun, The University of Texas at Dallas
Discussant: Tzachi Zach, Washington University in St. Louis

2.9 Methodological Issues in Accounting Research (Financial Accounting and Reporting)

Moderator: Kirsten L. Anderson, Georgetown University

Bias in Expected Rates of Return Implied by Analysts’ Earnings Forecasts.
Peter D. Easton, University of Notre Dame; Gregory A. Sommers, Southern Methodist University
Discussant: Scott Richardson, University of Pennsylvania

Data Truncation Bias, Loss Firms, and Accounting Anomalies.
Siew Hong Teoh, The Ohio State University; Yinglei Zhang, Chinese University of Hong Kong
Discussant: Scott Richardson, University of Pennsylvania

A Reexamination of the Naïve-Investor Hypothesis in Accruals Mispricing: The Role of Cash Flows.
Gerhard Barone, The University of Texas at Austin; Matt Magilke, University of Utah
Discussant: Scott Richardson, University of Pennsylvania

2.10 Gender Issues and Worklife Balance I (Gender Issues and Worklife Balance)

Moderator: Carolyn A. Galantine, Pepperdine University

Gender Differences in Student Ethics: Are Females Really More Ethical?
D’Arcy Becker, University of Wisconsin–Eau Claire; Ingrid Ulstad, University of Wisconsin–Eau Claire; Susan Haugen, University of Wisconsin–Eau Claire
Discussant: Chrislynn Freed, University of Southern California

Gender in the New Age of Accounting Education: An Analysis of Contributions to a Cost Accounting Discussion Board.
Timothy J. Fogarty, Case Western Reserve University; Paul Michael Goldwater, University of Central Florida; Steven W. Thornburg, Washington State University
Discussant: Rebekah Sheely Heath, Pittsburg State University

Work-Life Balance and Gender Issues Facing the Accounting Profession.
Murphy Smith, Texas A&M University
Discussant: Michelle Susan Bertolini, Florida Atlantic University

2.11 Governmental Reporting and Disclosure (Government and Nonprofit)

Moderator: Barbara Chaney, University of Montana

Estimating the Value Added by Spending on the Administrative Function in Public Education: Evidence from New Jersey Public Schools.
Yaw M. Mensah, Rutgers University; Michael P. Schoderbek, Rutgers University; Robert H. Werner, Rutgers University
Discussant: Marc A. Rubin, Miami University

The Role and Impact of Types of Disclosure and Other Determinants of Borrowing Costs in the Market for Taxable Municipal Bonds.
Kenneth N. Daniels, Virginia Commonwealth University; Donald R. Deis, Texas A&M–Corpus Christy; Jayaraman Vijayakumar, Virginia Commonwealth University
Discussant: Byron K. Henry, Howard University

Determinants and Implications of Municipal Cash Holdings.
Angela K. Gore, University of Oregon
Discussant: Barry R. Marks, University of Houston–Clear Lake

2.12 The Contrasting Role of Accountants in U.S. and U.K. Corporate Governance Systems (International Accounting)

Moderator: David Otley, Lancaster University

Panelists:

Robert Hodgkinson, The Institute of Chartered Accountants in England & Wales
Richard Macve, London School of Economics
Shyam Sunder, Yale University

2.13 A Profile of Management Accounting Profession (Management Accounting)

Moderator: Sandra B. Richtermeyer, IMA, Xavier University

Panelists:

John Pollara, IMA Chair-Elect
Paul Sharman, IMA President and CEO
Carl Smith, IMA Chair Emeritus

2.14 Ethics (Public Interest)

Moderator: Carol Ann Frost, State University of New York at Buffalo

Neo Liberalism, Deregulation and Financial Reporting Abuses During the Last Two Decades in the United States.
Barbara D. Merino, University of North Texas; Alan G. Mayper, University of North Texas; Thomas D. Tolleson, Texas Wesleyan University
Discussant: Dawn W. Massey, Fairfield University

Corporate Responses to Section 404: An Institutional Theory Illustration of a Decoupled Solution.
Timothy J. Fogarty, Case Western Reserve University; Richard R. Clune, Kennesaw State University
Discussant: Mary L. Fischer, The University of Texas at Tyler

2.15 Evaluating Research (Teaching and Curriculum)

Moderator: Gary John Previts, Case Western Reserve University

A Pragmatic Approach to Evaluating Research Productivity in Accounting.
Rebecca T. Shortridge, Northern Illinois University; C. Michele Matherly, The University of North Carolina at Charlotte
Discussant: Donna Dietz, North Dakota State University

Blessed Are the Gatekeepers: A Longitudinal Study of the Editorial Boards of The Accounting Review.
Chic-Hsien Lao, Case Western Reserve University; Timothy J. Fogarty, Case Western Reserve University
Discussant: Siva Nathan, Georgia State University

Publishing and Utilizing Relevant Research: The Impact on Effective Teaching.
Karen C. Miller, Union University; Morris H. Stocks, University of Mississippi
Discussant: Kay M. Poston, South University

2.16 Synchronizing What We Teach with What Accountants Do (Teaching and Curriculum)

Moderator: Gary Siegel, Depaul University

Panelists:

Sandra Richtermeyer, Xavier University
James E. Sorensen, University of Denver
Jeffrey Thomson, Institute of Management Accountants

2.17 Current Trends in Managerial Accounting (Two-Year College)

Moderator: Christine H. Kloezeman, Glendale Community College

Panelists:

Peter C. Brewer, University of Ohio
Susan V. Crosson, Santa Fe Community College
Don R. Hansen, Oklahoma State University
James Jiambalvo, University of Washington

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