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An International Meeting of American Accounting
Association
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Monday, August 7, 2006 — 4:00 pm-5:30 pm
3.1 Beyond the Classroom: Service Learning in Accounting (At-Large)
Moderator: D. V. Rama, Florida International University
Panelists:
Janice Carr, California Polytechnic State University, San Luis Obispo
Curtis Deberg, California State University, Chico
Mahendra Gujarathi, Bentley College
Bernie Milano, KPMG
Sue Ravenscroft, Iowa State University
3.2 ABO 25-Year Perspective (Accounting, Behavior and Organizations)
Moderator: Jake Birnberg, University of Pittsburgh
Panelists:
Joan Luft, Michigan State University
Mark W. Nelson, Cornell University
Brian Spilker, Brigham Young University
Dan Stone, University of Kentucky
3.3 Continuous Auditing (Artificial Intelligence/Emerging Technologies)
Moderator: Carol E. Brown, Oregon State University
Continuous Monitoring of Business Process Controls: A Pilot Implementation of a Continuous Auditing System at Siemens.
Michael Alles, Rutgers University; Gerard Brennan, Siemens Corporation; Alexander Kogan, Rutgers University; Miklos Vasarhelyi, Rutgers University
Discussant: Glen L. Gray, California State University, NorthridgeAnalytical 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
Discussant: Dewayne L. Searcy, Auburn UniversityA Framework for Independent Continuous Auditing of Financial Statements.
Hui Du, The Univesity of Texas–Pan American; Saeed Roohani, Bryant University
Discussant: Richard Dull, Clemson University
3.4 Taxes and Compensation (American Taxation Association)
Moderator: Diana Falsetta, University of Miami
Book-Tax Difference and Earnings Management: Evidence from Executive Stock Options.
Mary Lea McAnally, Texas A&M University; Anup Srivastava, Texas A&M University; Connie D. Weaver, Texas A&M University
Discussant: Mitch McGhee, California State University, StanislausStock Options, R&D, and the R&D Tax Credit.
Jennifer Brown, The University of Texas at Austin; Linda K. Krull, The University of Texas at Austin
Discussant: Julia M. Brennan, University of Massachusetts BostonExecutive Compensation from Modifications of Debt Issued to Complete "Transfers" of Nonqualified Stock Options.
Cheryl Metrejean, Georgia Southern University; Claire Nash, Christian Brothers University
Discussant: Leslie Anne Robinson, Tuck School of Business
3.5 Impact of Sarbanes-Oxley Section 404 Internal Control Reports (Auditing)
Moderator: Thomas S. Clausen, Wichita State University
Mandated Disclosures under Section 404: Too Little and Too Late?
Aloke Ghosh, Baruch College–The City University of New York; Martien Lubberink, University of Lancaster
Discussant: Robert R. Tucker, University of FloridaAuditor Realignments Accompanying Implementation of SOX 404 Reporting Requirements.
Michael Ettredge, University of Kansas; James Heintz, University of Kansas; Chan Li, University of Kansas
Discussant: Jean C. Bedard, Bentley CollegeSOX 4O4 Assessments and Financial Report Restatements.
Chan Li, University of Kansas; Qian Wang, University of Kansas
Discussant: Christiane Strohm, University of Southern California and University of Muenster (Germany)
3.6 What We Learned from the Demise of Arthur Andersen (Auditing)
Moderator: William N. Dilla, Iowa State University
Competition for Andersen’s Clients.
Mark Kohlbeck, Florida Atlantic University; Brian W. Mayhew, University of Wisconsin–Madison; Pamela R. Murphy, University of Wisconsin–Madison; Michael Wilkins, Texas A&M University
Discussant: Ling Lei, University of ConnecticutWere Former Andersen Clients Treated More Leniently Than Other Clients? Evidence from Going-Concern Modified Audit Opinions.
Jagan Krishnan, Temple University; K. Raghunandan, Florida International University; Joon S. Yang, University of Minnesota–Duluth
Discussant: Steven A. Solieri, University of ScrantonAuditor Capacity Stress and Audit Quality: Market-Based Evidence from Andersen’s Indictment.
Stephen C. Hansen, The George Washington University; Krishna R. Kumar, The George Washington University; Mary Sullivan, The George Washington University
Discussant: Robert Allen, University of Utah
3.7 A Comprehensive Business Reporting Model: Financial Reporting for Investors (Financial Accounting and Reporting)
Moderator: Georgene Palacky, CFA Centre for Financial Market Integrity
Panelists:
Jane B. Adams, Maverick Capital Ltd.
Rebecca T. McEnally, CFA Institute
David Runkle, Value Creation Advisors, LLC
Gerald White, Grace & White Inc.
3.8 Corporate Disclosure/Non-Disclosure: Determinants and Consequences (Financial Accounting and Reporting)
Moderator: Ken W. Shaw, University of Missouri
Capital Structure and the Quality of Corporate Disclosures.
Aloke Ghosh, Baruch College–The City University of New York; Doocheol Moon, State University of New York
Discussant: Benjamin Nelson Lansford, Northwestern UniversityInter-Temporal Increase in Disclosure Levels: Changing Firm Characteristics or Increased Propensity to Disclose?
Julia D’Souza, Cornell University; K. Ramesh, Michigan State University; Min Shen, George Mason University
Discussant: Benjamin Nelson Lansford, Northwestern UniversityIs Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance.
Shuping Chen, University of Washington; Dawn Matsumoto, University of Washington; Shiva Rajgopal, University of Washington
Discussant: Benjamin Nelson Lansford, Northwestern University
3.9 Earnings Quality: Determinants and Consequences (Financial Accounting and Reporting)
Moderator: Noel Addy, Mississippi State University
Managerial Ability and Earnings Quality.
Peter Demerjian, University of Michigan; Baruch Lev, New York University; Sarah McVay, New York University
Discussant: Ramgopal Venkataraman, University of MinnesotaAuditor Tenure and the Ability to Meet or Beat Earnings Forecasts.
Larry R. Davis, Michigan Tech University; Billy S. Soo, Boston College; Gregory B. Trompeter, Boston College
Discussant: Ramgopal Venkataraman, University of MinnesotaEarnings Quality and the Sensitivity of Capital Investment to Accounting Information.
Zhihong Chen, City University of Hong Kong
Discussant: Ramgopal Venkataraman, University of Minnesota
3.10 Executive Compensation Determinants and Consequences (Financial Accounting and Reporting)
Moderator: Gary John Previts, Case Western Reserve University
Stock Option Plans, Management Earnings Guidance, and a Firm’s Information Environment.
Lynn Rees, University of Houston; Anup Srivastava, Texas A&M University; Senyo Tse, Texas A&M University
Discussant: Valentina L. Zamora, Boston CollegeRisk, Board Monitoring and Pay-for-Performance Relation: Evidence from Chief Financial Officer Compensation Before and After the Corporate Governance Reform.
Xue (Sue) Wang, Emory University
Discussant: Valentina L. Zamora, Boston CollegeExecutive Compensation, Asset Substitution Problem and Investments in Risky Projects.
Chan Du, Boston University
Discussant: Valentina L. Zamora, Boston College
3.11 Explanations for the Accruals Anomaly (Financial Accounting and Reporting)
Moderator: Paul D. Hutchison, University of North Texas
The Persistence of Earnings and Cash Flows and the Role of Special Items: Implications for the Accrual Anomaly.
Patricia Dechow, University of Michigan/University of California, Berkeley; Weili Ge, University of Washington
Discussant: Dennis J. Chambers, University of KentuckyAgency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly.
S. P. Kothari, Massachusetts Institute of Technology; Elena Loutskina, Boston College; Valeri Nikolaev, Tilburg University
Discussant: Dennis J. Chambers, University of KentuckyBook-Tax Conformity of Earnings and the Pricing of Accruals.
Anibal Baez-Diaz, University of Puerto Rico; Pervaiz Alam, Kent State University
Discussant: Dennis J. Chambers, University of Kentucky
3.12 Voluntary Disclosure: Analytical Models (Financial Accounting and Reporting)
Moderator: Nashwa George, Montclair State University
Financial Reporting and Supplemental Voluntary Disclosures.
Mark Bagnoli, Purdue University; Susan G. Watts, Purdue University
Discussant: Anne Beyer, Northwestern UniversityShareholder Litigation, Management Forecasts, and Productive Decisions during the Initial Public Offerings.
Yinghua Li, Purdue University
Discussant: Anne Beyer, Northwestern UniversityStrategic Knowledge-Sharing.
Mehmet Ozbilgin, Baruch College–CUNY
Discussant: Anne Beyer, Northwestern University
3.13 History and Integrative At-Large Paper Session (History and Integrative)
Moderator: Cathy Shakespeare, University of Michigan
Recordkeeping and Human Evolution.
Sudipta Basu, Emory University; Gregory Waymire, Emory University
Discussant: Barbara W. Scofield, University of DallasCredit Rating Agencies in Capital Markets: A Review of Research Evidence on Selected Criticisms of the Agencies.
Carol Ann Frost, State University of New York at Buffalo
Discussant: Robin W. Roberts, University of Central Florida
3.14 Aspects of AIS Academic Careers (Information Systems)
Moderator: Robin R. Pennington, University of Tennessee
Assessing the Impact of Premier Information Systems Research over Time.
Gilbert Karuga, University of Kansas; Paul Lowry, Brigham Young University; Vernon J. Richardson, University of Arkansas
Discussant: Kevin Kobelsky, Baylor UniversityScott’s Bakery LLC—An Audit Practice Case.
Kenneth M. Macur, Edgewood College; David Possin, Edgewood College; Bruce Roberts, Edgewood College
Discussant: Linda A. Bressler, Unversity of Houston–Downtown
3.15 A Globally Converged Conceptual Framework (International Accounting)
Moderator: Ian P. N. Hague, Accounting Standards Board–Canada
Panelists:
Mary Barth, International Accounting Standards Board
Michael Crooch, Financial Accounting Standards Board
James J. Leisenring, International Accounting Standards Board
3.16 Culture and Financial Reporting: International Accounting Studies (International Accounting)
Moderator: Fouad K. Alnajjar, Baker College Center for Graduate Studies
Influence of Culture on Analysts’ Herd Behavior in International Equity Markets.
Alexis A. Downs, Emporia State University; Roxanne Gooch, University of Oklahoma
Discussant: Stephen Brian Salter, University of CincinnatiAn International Study of the Determinants of the Adoption of IFRS.
Kim M. Shima, University of Hawaii at Manoa
Discussant: Martha M. Pointer, East Tennessee State UniversityThe Impact of Corporate Social Disclosure on Investment Behavior—A Cross-National Study.
Joyce Van Der Laan Smith, Virginia State University; Rasoul H. Tondkar, Virginia Commonwealth University; Robert L. Andrews, Virginia Commonwealth University
Discussant: Jo Ann Pinto, Montclair State University
3.17 International Financial Reporting Issues (International Accounting)
Moderator: Dale L. Flesher, University of Mississippi
Online Accessibility of Company Announcements on Stock Exchange Websites and the Country Cost of Equity Capital.
Asheq Razaur Rahman, Nanyang Technological University; Roger S. Debreceny, University of Hawaii
Discussant: Emre Karaoglu, University of Southern CaliforniaCash Flows Classification Differences between IAS 7 and U.S. GAAP and the Value-Relevance of Cash Flows from Operations for Banks: Evidence from the Kuwaiti Capital Market.
Mostafa A. El Shamy, College of Business–Kuwait University
Discussant: Zane L. Swanson, Emporia State UniversityBank Ties, Wealth Gain and Operating Gain of Japanese M&A Acquirers.
Huong Higgins, Worcester Polytechnic Institute
Discussant: Flora Niu, Wilfrid Laurier University
3.18 Board Size, Independence, and Incentives (Management Accounting)
Moderator: Margaret H. Christ, The University of Texas at Austin
Access, Board Size and Incentives in Non-Profit Firms.
Rajesh K. Aggarwal, University of Minnesota; Mark E. Evans, Duke University; Dhananjay Nanda, Duke University
Discussant: Ram Natarajan, The University of Texas at DallasBoard of Directors’ Responsiveness to Shareholders: Evidence from Majority-Approved Shareholder Proposals.
Yonca Ertimur, Stanford University; Fabrizio Ferri, Harvard University; Stephen Stubben, Stanford University
Discussant: Shijun Cheng, University of Michigan–Ann Arbor
3.19 Goal Congruence and Design of Managerial Compensation (Management Accounting)
Moderator: Parveen P. Gupta, Lehigh University
Effects of Non-Contractibility of Performance Measures.
N. V. Ramanan, Northwestern University; Sri S. Sridhar, Northwestern University
Discussant: Suresh Radhakrishnan, The University of Texas at DallasReported Earnings, Auditor’s Opinion, and Compensation: Theory and Evidence.
Atasi Basu, Utica College; Randal J. Elder, Syracuse University; Mohamed Onsi, Syracuse University
Discussant: Krishnamurthy Surysekar, Florida International University
3.20 Managerial Discretion, Labor Market Reputation, and Ethical Decision Making (Management Accounting)
Moderator: To Be Announced
The Role of Labor Market Reputation Concerns in Multi-Task Settings.
Alexander Bruggen, Maastricht University
Discussant: Lawrence P. Grasso, Central Connecticut State UniversityEthical Decision Making by Management Accountants—An Empirical Examination.
Thomas E. Buttross, The Pennsylvania State University at Harrisburg; George Schmelzle, Missouri State University; Hema Rao, State University of New York at Oswego
Discussant: Sue Sadowski, Gettysburg CollegeDividing the Pie: Do Managers Fully Incorporate Non-Contracted Information into Full and Partial Discretionary Bonus Allocations?
Wendy J. Bailey, University of South Carolina; Gary Hecht, Emory University; Kristy L. Towry, Emory University
Discussant: Dennis M. Bline, Bryant University
3.21 Considerations for an Advanced Placement High School Accounting Course (Teaching and Curriculum)
Moderator: Joe Bittner, New York University
Panelists:
Susan V. Crosson, Santa Fe Community College
Dan Deines, Kansas State University
Jan Treichel, National Business Education Association
3.22 Recruiting Accounting Students (Teaching and Curriculum)
Moderator: Joseph H. Anthony, Michigan State University
Recruiting Top Students: A Letter Writing Approach.
Lawrence C. Mohrweis, Northern Arizona University
Discussant: Elsie Ameen, Sam Houston State UniversityThe Impact of Accounting Educators on the Choice of College Major for Undergraduate Business Majors.
Susan M. Albring, University of South Florida; Randal J. Elder, Syracuse University
Discussant: Alan A. Cherry, Loyola Marymount UniversityThe "New Learners": Who Are They and Potential Implications for Education.
Rhonda Ficek, Minnesota State University Moorhead; Joann Segovia, Minneosta State University Moorhead
Discussant: Padakanti Laxmikantham, Addis Ababa University
3.23 Teaching Cases – I (Teaching and Curriculum)
Moderator: Thomas G. Calderon, The University of Akron
Just for Feet, Inc.: An Instructional Case Focusing on the Assessment of Audit Risk Factors.
Michael C. Knapp, University of Oklahoma; Carol A. Knapp, University of Oklahoma
Discussant: Lori S. Kopp, University of LethbridgeSachiko Corporation: A Case in International Financial Statement Analysis.
Mahendra R. Gujarathi, Bentley College
Discussant: Dennis M. Bline, Bryant University