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An International Meeting of American Accounting
Association
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Tuesday, August 8, 2006 — 10:15 am-11:45 am
4.1 Financial Reporting and Control Risk in Today's Tax Environment (At-Large)
Moderator: George Plesko, University of Connecticut
Panelists:
Kevin Brady, Taxstream LLC
L. Charles Evans, Grant Thornton LLP
Ed Outslay, Michigan State University
Joseph B. Ucuzoglu, U.S. Securities and Exchange Commission
4.2 Judgment in Accounting and Disclosure Choices (Accounting, Behavior and Organizations)
Moderator: Kelly F. Gamble, Florida State University
Applying Managerial Discretion to Understand Managers' Actions Regarding Accounting Accrual Decisions that Impact Compensation.
Andrew J. Rosman, University of Connecticut; Stanley F. Biggs, University of Connecticut; Robert Hoskin, University of Connecticut
Discussant: Nathan V. Stuart, University of South FloridaEffects on Investor Judgments from Expanded Disclosures of Non-Financial Intangibles Information.
Alex C. Yen, Suffolk University
Discussant: Kevin E. Jackson, University of Illinois at Urbana–ChampaignRestructuring Rules and Endogeneity.
Allen D. Blay, Univerisity of California, Riverside; W. Trexler Proffitt, Franklin and Marshall University
Discussant: Heli Marjut Hookana, Turku School of Economics and Business Administration
4.3 Taxpayer Decision Making (Accounting, Behavior and Organizations)
Moderator: Diana Falsetta, University of Miami
Does Changing the Timing of a Yearly Individual Tax Refund Change the Amount Spent versus Saved?
Valrie Chambers, Texas A&M University–Corpus Christi
Discussant: Faye A. Brathwaite, Athens State UniversityHow Much Is Enough? The Role of After-Tax Rate of Return Information on Mutual Fund Investor Decision-Making.
Mira Weiss, Case Western Reserve University; Timothy J. Fogarty, Case Western Reserve University
Discussant: D. Larry Crumbley, Louisiana State UniversityAn Analysis of Differences between Nonfilers Who Owe Tax and Those Who Do Not.
Deborah W. Thomas, University of Arkansas; Tracy S. Manly, University of Tulsa; Christina M. Ritsema, Hope College
Discussant: Nancy-Susan Jurney, University of Oklahoma
4.4 XBRL Goes Washington (Artificial Intelligence/Emerging Technologies)
Moderator: Glen Gray, California State University, Northridge
Panelists:
Roger S. Debreceny, University of Hawaii
Alan Deaton, Federal Deposit Insurance Corporation
Ruth Kaufman, RR Donnelley
Jeffery Naumann, Securities and Exchange Commission
4.5 Corporate Taxation (American Taxation Association)
Moderator: Janet W. Tillinger, Texas A&M University–Corpus Christi
Method of payment in takeovers, shareholder wealth, taxation and acquiring firm board composition.
Martin Bugeja, University of Sydney; Raymond Da Silva Rosa, University of Western Australia
Discussant: Janet Tillinger, Texas A&M University, Corpus ChristiMethod of Payment in Takeovers, Shareholder Wealth, Taxation and Acquiring Firm Board Composition.
Martin Bugeja, University of Sydney; Raymond Da Silva Rosa, University of Western Australia
Discussant: Robert Eger, Georgia State UniversityInformation for Investors: Book-Tax Differences as an Indicator of Firm Risk.
Anne Leah Jones, University of Massachusetts Boston; Tracy J. Noga, Bentley College
Discussant: Robert Eger, Georgia State University
4.6 Audit Committee Financial Expertise (Auditing)
Moderator: Pamela Barton Roush, University of Central Florida
Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Expertise and Conservatism.
Gopal Krishnan, George Mason University; Gnanakumar Visvanathan, George Mason University
Discussant: Andrew J. Felo, Pennsylvania State University Great ValleyAudit Committee Financial Expertise, Litigation Risk and Corporate Governance.
Jagan Krishnan, Temple University; Jong Eun Lee, Temple University
Discussant: El'fred Boo, Nanyang Technological UniversityAudit Committee Quality, Auditor Independence and Internal Control Weaknesses.
Yan Zhang, State University of New York at Binghamton; Jian Zhou, State University of New York at Binghamton; Nan Zhou, State University of New York at Binghamton
Discussant: Gary F. Peters, University of Arkansas
4.7 Auditor Rotation (Auditing)
Moderator: Asad Kausar, University of Manchester
The Effects of Auditor Rotation and Client Pressure on Proposed Audit Adjustments.
[Presentation canceled]
Richard C. Hatfield, University of Alabama; Scott B. Jackson, University of South Carolina; Scott D. Vandervelde, University of South Carolina
Discussant: John T. Reisch, East Carolina UniversityThe Hiring of Accounting and Finance Officers from Audit Firms: How Did the Market React?
Clive Lennox, Hong Kong University of Science & Technology; Marshall Geiger, University of Richmond; David North, University of Richmond
Discussant: Tom J. Olach, Minnesota State UniversityAudit Partner Rotation, Earnings Quality and Earnings Conservatism.
Jane M. Hamilton, La Trobe University and The Capital Markets CRC Ltd.; Caitlin Ruddock, University of New South Wales; Donald Stokes, University of Technology Sydney and Capital Markets CRC Ltd; Stephen Taylor, University of New South Wales and Capital Markets CRC Ltd.
Discussant: Steve Rock, University of Colorado
4.8 PCAOB Monitoring Function (Auditing)
Moderator: Gary Holstrum, Associate Chief Auditor and Director of Research, PCAOB
Panelists:
George Diacont, Director, Registration and Inspections, PCAOB
Claudius Modesti, Director, Enforcement and Investigations, PCAOB
Phil Wedemeyer, Director, Office of Research and Analysis, PCAOB
4.9 Risk Assessment (Auditing)
Moderator: Christine Earley, Bentley College
The Impact of Industry Specialization on Business Risk Identification and Evaluation.
Robyn Moroney, Monash University; Roger Simnett, University of New South Wales
Discussant: Thomas M. Kozloski, Wilfrid Laurier UniversityThe Nature of Audit Planning: The Relationship between Control Risk Assessment and Computer-Related Audit Procedures.
Diane J. Janvrin, Iowa State University; James Bierstaker, Villanova University; Jordan Lowe, Arizona State University
Discussant: Jim Irving, The University of North Carolina at Chapel HillSomewhat Possible or Substantial Doubt? Documentation Requirements, Persuasion Tactics, and Verbal (versus Numerical) Audit Risk Assessment.
David Piercey, University of Illinois at Urbana–Champaign
Discussant: Natalia Kotchetova, University of Waterloo
4.10 The Impact of Accounting Regulation (Diversity)
Moderator: Matthew J. Anderson, Michigan State University
Students' Perception of the Ethical Standards of the Accounting Profession: Further Evidence.
Byron K. Henry, Howard University
Discussant: Vaughan Radcliffe, Ivey University of Western OntarioAfrican American Accounting Majors Views Regarding 150-Hour Issues.
Quinton Booker, Jackson State University; Cecil L. Hill, Jackson State University; Carl N. Wright, Virginia State University
Discussant: Ola M. Smith, Western Michigan University
4.11 Academia and the Accounting Profession: Partnership Issues and Challenges (AAA Education Committee)
Moderator: Kent St. Pierre, University of Delaware
Panelists:
To Be Announced
4.12 Accounting for Stock Options (Financial Accounting and Reporting)
Moderator: Joseph H. Anthony, Michigan State University
Change in Investor Sentiment Regarding Stock Option Accounting.
Eli Bartov, New York University; Carla Hayn, University of California, Los Angeles
Discussant: Brian D. Cadman, Northwestern UniversityHow Do Managers Value Stock Options and Restricted Stock?
Frank Hodge, University of Washington; Shiva Rajgopal, University of Washington; Terry Shevlin, University of Washington
Discussant: Brian D. Cadman, Northwestern UniversityAccelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R.
Preeti Choudhary, Duke University; Mohan Venkatachalam, Duke University; Shiva Rajgopal, University of Washington
Discussant: Brian D. Cadman, Northwestern University
4.13 Analytical Modeling of Financial Reporting Decisions (Financial Accounting and Reporting)
Moderator: Jeffrey Gramlich, University of Southern Maine
The Disciplinary Role of Amortization in Coordinated Earnings and Earnings-Forecast Management.
Kenton K. Yee, Columbia University
Discussant: Yun Zhang, Duke UniversityAn Optimal Contracting Approach to Earnings Management.
Keith Crocker, Pennsylvania State University; Steven Huddart, Pennsylvania State University
Discussant: Yun Zhang, Duke UniversityConservatism and Accounting Information Quality.
Qintao Fan, University of California, Berkeley; Xiao-Jun Zhang, University of California, Berkeley
Discussant: Yun Zhang, Duke University
4.14 Corporate Governance, Firm Valuation, and Performance (Financial Accounting and Reporting)
Moderator: Karen Nunez, North Carolina State University
Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Certifications.
Maria Ogneva, University of Southern California; Kannan Raghunandan, Florida International University; K. R. Subramanyam, University of Southern California
Discussant: Joseph John Gerakos, University of PennsylvaniaNon-Management Director Options, Board Characteristics, and Future Firm Investments and Performance.
Stephen Bryan, Wake Forest University; April Klein, New York University
Discussant: Joseph John Gerakos, University of PennsylvaniaDo Bad Boards Allow Bad Acquisitions?
Shail Pandit, Tulane University
Discussant: Joseph John Gerakos, University of Pennsylvania
4.15 Management Earnings Forecasts: Determinants and Investor Reaction (Financial Accounting and Reporting)
Moderator: Liz Washington Arnold, The Citadel
The Informativeness of Earnings and Management's Issuance of Earnings Forecasts.
Clive Lennox, Hong Kong University of Science & Technology; Chul Park, Sungkyunkwan University
Discussant: Michael D. Kimbrough, Harvard UniversityEffect of Reputation on the Credibility of Management Forecasts.
Amy P. Hutton, Dartmouth College; Phillip C. Stocken, Dartmouth College
Discussant: Michael D. Kimbrough, Harvard UniversityManagement Earnings Forecasts and Simultaneous Release of Earnings News.
Yoel Beniluz, Rutgers University
Discussant: Michael D. Kimbrough, Harvard University
4.16 Research on Security Analysts (Financial Accounting and Reporting)
Moderator: Richard J. Taffler, University of Edinburgh
The Role of Financial Analysts and Institutional Investors in the "Numbers Game."
Zhu Liu, University of Connecticut
Discussant: Lei (Tony) Chen, Georgia State UniversityWhat do Analysts Really Predict? Inferences from Earnings Restatements and Managed Earnings.
Dan Givoly, The Pennsylvania State University; Carla Hayn, University of California, Los Angeles; Timothy R. Yoder, The Pennsylvania State University
Discussant: Lei (Tony) Chen, Georgia State UniversityAre Affiliated Analysts More Likely than Unaffiliated Analysts to Provide EPS Forecasts that Management Can Meet or Beat?
Bok Baik, Florida State University; Han Yi, The University of Oklahoma
Discussant: Lei (Tony) Chen, Georgia State University
4.17 What Drives Disclosure? (Financial Accounting and Reporting)
Moderator: Debra L. Krolick, Cornerstone Research
Corporate Ownership Structure and Conference Calls.
Chen-Lung Chin, National Chengchi University; Mei-Feng Lin, National Yunlin University of Science & Technology
Discussant: Stephen Hillegeist, INSEADDo Managers Talk Down Overvaluation?
Kevin C. W. Chen, Hong Kong University of Science & Technology; Kai Wai Hui, Hong Kong University of Science & Technology; K. C. John Wei, Hong Kong University of Science & Technology
Discussant: Stephen Hillegeist, INSEADDisclosure Decisons and Search Costs in the Mutual Fund Industry.
[Presentation canceled]
Xinghua Liang, University of Toronto
Discussant: Stephen Hillegeist, INSEAD
4.18 Gender Issues and Worklife Balance II (Gender Issues and Worklife Balance)
Moderator: Georgia A. Smedley, University of Nevada, Las Vegas
Gender Differences and the Information Needs of Financial Statement Users.
Judy F. Graham, St. John Fisher College; Joan K. Myers, Le Moyne College; Edward J. Stendardi Jr., St. John Fisher College
Discussant: B. Elisabeth Rossen, Florida Atlantic University/Florida International UniversityThe Role of Gender on the Image of Accountants: A Thirty-Year Perspective.
Charles R. Enis, The Pennsylvania State University
Discussant: Ann Ownby Hicks, North Park UniversityGender Differences Associated with the Moral Development and Personal Values of Certified Public Accountants.
Donald L. Ariail, Texas A&M University–Kingsville
Discussant: Joan Van Hise, Fairfield University
4.19 Responding to Questions from the Media (History and Integrative)
Moderator: D. Scott Showalter, KPMG LLP
Panelists:
Joe Carcello, University of Tennessee
Carrie Johnson, The Washington Post
Adam Levine, Public Strategies, Inc.
Charles Mulford, Georgia Institute of Technology
4.20 Aspects of Managing IT (Information Systems)
Moderator: Nazik S. Roufaiel, State University of New York Empire State College
Web Site Content Management and Analysis: A Stakeholder and Contingency Perspective.
Sylvie Heroux, Universite Du Quebec a Montreal
Discussant: Arinola O. Adebayo, University of South Carolina AikenThe Distribution of Financial Performance Benefits from Supply Chain Initiatives between Buyers and Suppliers.
Bruce Dehning, Chapman University; Vernon J. Richardson, University of Arkansas; Rod Smith, University of Arkansas
Discussant: Hui Du, The University of Texas–Pan American
4.21 International Accounting: Financial Reporting Quality (International Accounting)
Moderator: Betty Chavis, California State University
Earnings Attributes and Investor Protection: International Evidence.
Kriengkrai Boonlert-U-Thai, Chulalongkorn University (Thailand); Gary Meek, Oklahoma State University; Sandeep Nabar, Oklahoma State University
Discussant: Atul Rai, University of Alabama in HuntsvilleAsset Impairment Disclosures in Chinese Listed Companies.
Grace Zhu, Curtin University of Technology; Greg Tower, Curtin University of Technology
Discussant: Shauna Shi, Hong Kong Polytechnic UniversityDemand for Information Enhancement: The Case of Chinese Firms.
Gil Manzon, Boston College; Ji Guo, Renmin University
Discussant: Gia Chevis, Baylor University
4.22 International Accounting: IPO Studies (International Accounting)
Moderator: C. Catherine Chiang, North Carolina Central University
IPO Anomalies and Innovation Capital.
Chen-Lung Chin, National Chengchi University; Picheng Lee, Pace University; Gary Kleinman, Robert Morris University; Pei-Yu Chen, National Chang-Hua University
Discussant: Wendy Wilson, Southern Methodist UniversityTunneling as an Incentive for Earnings Management during the IPO Process in China.
Joseph Aharony, Tel Aviv University; Jiwei Wang, Singapore Management University; Hongqi Yuan, Shanghai University of Finance and Economics
Discussant: Desmond Tsang, University of California, BerkeleyIntellectual Capital Disclosures and the Cost of Capital: Empirical Analysis of Underpricing in IPOs.
J-L. Mitchell Van Der Zahn, Singapore Management University and Curtin University of Technology; Inderpal Singh, Curtin University of Technology
Discussant: Lisa Hersrud, University of Oregon
4.23 Assignment of Decision Rights and Non-Financial Measures as Coordination Devices (Management Accounting)
Moderator: Daniel C. Benco, Southeastern Oklahoma State University
The Assignment of Decision Rights in Formal Information Systems.
Mehmet Ozbilgin, Baruch College–CUNY; Mark Penno, The University of Iowa
Discussant: Romana L. Autrey, Harvard UniversityNon-Financial Performance Measures as Coordination Devices.
Stanley Baiman, University of Pennsylvania; Tim Baldenius, Columbia University
Discussant: Jonathan Glover, Carnegie Mellon University
4.24 Accounting, History, and Religion (Public Interest)
Moderator: Liming Guan, University of Hawaii at Manoa
Luca Pacioli after Adam Smith: Virtue versus Empirical Truth.
Tony Tinker, Baruch College–CUNY and St. Andrews University; Aida Sy, St. John's University and St. Andrews University
Discussant: Alan A. Cherry, Loyola Marymount UniversityCrime and Punishment in the Marketplace: Accountants and Business Executives Repeating History.
Alan Reinstein, Wayne State University; Stephen R. Moehrle, University of Missouri–St. Louis; Jennifer Reynolds-Moehrle, University of Missouri–St. Louis
Discussant: Patricia Douglas, Loyola Marymount UniversityIn the Public Interest: How the Sarbanes-Oxley Act Affected Internal Auditing and Its Relationship to External Auditing.
Mike Drake, Texas A&M University; Murphy Smith, Texas A&M University
Discussant: Paul D. Hutchison, University of North Texas
4.25 Perspectives of Ethical Issues for Alternative Points of View Regulators, Government, and the Profession (Public Interest)
Moderator: Robert Sack, University of Virginia
Panelists:
To Be Announced
4.26 SOX (Public Interest)
Moderator: John P. Wendell, University of Hawaii at Manoa
Has the Likelihood of Appointing a CEO with an Accounting/Finance Background Changed in the Post-Sarbanes-Oxley Era?
Charles P. Cullinan, Bryant Unversity; Pamela Roush, University of Central Florida
Discussant: Darrell Brown, Portland State UniversityThe Impact of Corporate Governance on Discretionary Accruals Change around the Sarbanes-Oxley Act.
Gerald J. Lobo, University of Houston; Wei Zhang, Clarkson University; Jian Zhou, State University of New York at Binghamton
Discussant: John P. Wendell, University of Hawaii at Manoa
4.27 Techniques to Engage Students (Teaching and Curriculum)
Moderator: Laura R. Ingraham, San Jose State University
Effects of Cooperative Learning Pedagogy on Students' Ability to Acquire and Retain Knowledge: An Empirical Examination.
Nen-Chen Richard Hwang, California State University, San Marcos; Gladie Lui, Chinese University of Hong Kong; Marian Tong, Chinese University of Hong Kong
Discussant: Avi Rushinek, University of MiamiAn Active Learning Exercise with Student Perceptions.
Judith A. Sage, University of Illinois at Springfield; Lloyd G. Sage, University of Illinois at Springfield
Discussant: Edward R. Walker, McNeese State UniversityThe Use of Role-Playing in Teaching Auditing.
Yass A. Alkafaji, Northeastern Illinois University; Judy Aburmishan, Friedman Goldberg Mintz & Kellergis
Discussant: Stefanie L. Tate, University of New Hampshire
4.28 Uses of Technology in the Classroom (Teaching and Curriculum)
Moderator: Sara Rushinek, University of Miami
Computer-Managed Instruction and Computer-Assisted Instruction: Does IT Help Students Make Better Grades?
Cindi J. Khanlarian, The University of North Carolina at Greensboro; Prashant Palvia, The University of North Carolina at Greensboro
Discussant: Bryan J. Bessner, George Brown CollegeImplementation of SRS—A Student's Perspective.
Christopher T. Edmonds, The University of Alabama at Birmingham; Thomas P. Edmonds, The University of Alabama at Birmingham; Cindy D. Edmonds, The University of Alabama at Birmingham
Discussant: Carol W. Springer, Georgia State UniversityHybrid Distance Learning Experiment in Principles of Accounting, Federal Taxation and Auditing Classes.
Michael Angel Seda, Shaw University
Discussant: Roselyn E. Morris, Texas State University–San Marcos