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An International Meeting of American Accounting
Association
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Tuesday, August 8, 2006 — 4:00 pm-5:30 pm
6.1 The Future of Accounting Education: Factors Changing Our Jobs (At-Large)
Moderator: Finley Graves, University of North Texas
Panelists:
Michael Diamond, Formerly University of Southern California
Sharon Lightner, San Diego State University
Phil Reckers, Arizona State University
6.2 Applied Research: The SEC's Office of Economic Analysis (At-Large)
Moderator: C. S. Agnes Cheng, Past Academic Fellow, University of Houston
Presenters:
Cindy R. Alexander, Assistant Chief Economist, Corporate Finance and Disclosure
"Opacity Firm Size And Internal Controls: The Intersection of Sections 408 and 404 of the Sarbanes-Oxley Act"Kathleen Weiss Hanley, Economic Fellow Office of Economic Analysis
"Opacity Firm Size and Internal Controls: The Intersection of Sections 408 and 404 of the Sarbanes-Oxley Act"Bjorn Jorgensen, Academic Fellow, Office of Economic Analysis and Columbia University
"Foreign Issuer Deregistration"M. Nimalendran, Past Academic Fellow University of Florida
"ESO Valuation and the Estimation of Volatility for Large and Small Companies"Alison Spivey, Associate Chief Accountant, Office of The Chief Accountant
"The Office of Economic Analysis: An Accountant's Perspective"
6.3 Choosing, Implementing, and Auditing IT Systems (Accounting, Behavior and Organizations)
Moderator: Robin R. Pennington, University of Tennessee
The Effect of Organizational Culture on Managers' IT Investment Decisions.
C. H. Chan, University of South Florida
Discussant: Liz Washington Arnold, The CitadelAn Examination of Contextual Factors and Individual Characteristics Affecting Technology Implementation Decisions in Auditing.
Mary B. Curtis, University of North Texas; Elizabeth Payne, University of Mississippi
Discussant: David T. Dearman, University of Arkansas at Fort SmithDeveloping a Theory of Auditing Behavior in the Electronic Business Environment.
Arinola O. Adebayo, University of South Carolina Aiken; Allen S. Lee, Virginia Commonwealth University; Ruth W. Epps, Virginia Commonwealth University
Discussant: Jacqueline Hammersley, University of Georgia
6.4 Ethics and JDM (Accounting, Behavior and Organizations)
Moderator: Jay Rich, Illinois State University
Accountants' Value Preferences and Moral Reasoning.
Mohammad J. Abdolmohammadi, Bentley College; C. Richard Baker, Adelphi University
Discussant: Dennis M. Bline, Bryant UniversityIntentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting.
Steven E. Kaplan, Arizona State University; Joseph J. Schultz, Arizona State University
Discussant: Kelly Richmond Pope, KPMG–ForensicsAccounting Students' Attitudes toward Whistleblowing for Ethical Dilemmas with Increasing Materiality Levels.
Tara J. Shawver, King's College
Discussant: Martha S. Doran, San Diego State University
6.5 Taxes, Auditors, and Compliance (American Taxation Association)
Moderator: Stacy Wade, Western Kentucky University
Do Auditor-Provided Tax Services Compromise Auditor Independence with Respect to Tax Expense?
Cristi A. Gleason, University of Iowa; Lillian F. Mills, The University of Texas at Austin
Discussant: Bill Harden, The University of North Carolina at GreensboroDo Auditors Use the Information Reflected in Book-Tax Differences?
Michelle Hanlon, University of Michigan; Gopal Krishnan, George Mason University
Discussant: Michelle Susan Bertolini, Florida Atlantic UniversityAn Analysis of Individual Taxpayer Compliance with Federal Income Tax Laws Based on Monetary Penalties, Non-Monetary Penalties, and Audit Rates.
Christopher R. Jones, The University of Alabama; Edward J. Schnee, The University of Alabama
Discussant: Scott Boylan, Washington & Lee University
6.6 Auditor Industry Specialization (Auditing)
Moderator: Venkat Iyer, The University of North Carolina at Greensboro
Auditor Industry Specialization and Information Asymmetry.
Ali R. Almutairi, Florida Atlantic University; Kimberly Dunn, Florida Atlantic University; Terrance Skantz, Florida Atlantic University
Discussant: Anne Leah Jones, University of Massachusetts BostonThe Investment Opportunity Set and Industry Specialization by Auditors.
Steven F. Cahan, University of Auckland; Jayne M. Godfrey, Monash University; Jane M. Hamilton, LaTrobe University; Debra C. Jeter, Vanderbilt University
Discussant: Jeff L. Payne, University of KentuckyAuditor Performance Variation: Impact of Sub-Speciality Knowledge Differences between Industry Specialists.
Robyn Moroney, Monash University; Carlin Dowling, University of Melbourne
Discussant: John Thomas Rigsby, Mississippi State University
6.7 Accounting Issues Facing Minority Organizations (Diversity)
Moderator: Louis J. Stewart, Kean University
Panelists:
Cheryl L. Allen, Morehouse College
Kathryn K. Epps, Kennesaw State University
L. Buky Folami, The University of Alabama at Birmingham
Neil Williams, Mitchell Titus LLP
6.8 IFAC IE7 and the Role of Universities in Continuing Professional Development (AAA Education Committee)
Moderator: Richard M. S. Wilson, Loughborough University
Presenters:
Mel Berg, Deloitte Canada
"IES 7 and Output-based Approaches to CPD"Beverley Jackling, Deakin University, Australia
"An Australian Perspective on Graduates' Commitment to CPD: Implications for Universities and Professional Bodies"Susan Wessels, Meredith College, USA
"An Exploration of Attitudes of Accountants toward Mandatory CPD"
6.9 iPods, Tablets, Clickers, and More: Using Technology to Enhance Learning (AAA Education Committee)
Moderator: Susan V. Crosson, Santa Fe Community College
Presenter:
Sherry Mills, New Mexico State University
6.10 Consequences of Accounting Standards (Financial Accounting and Reporting)
Moderator: Karen K. Nelson, Rice University
Geographic Earnings Disclosure and Trading Volume.
Ole-Kristian Hope, University of Toronto; Wayne Thomas, University of Oklahoma; Glyn Winterbotham, University of Oklahoma
Discussant: Mark Kohlbeck, Florida Atlantic UniversityAccounting for Software Development Costs and the Cost of Capital: Evidence from Underpricing of Initial Public Offerings in the Software Industry.
Dan Givoly, Pennsylvania State University; Charles Shi, University of California, Irvine
Discussant: Mark Kohlbeck, Florida Atlantic UniversityDelayed Recognition under SFAS No. 87: Is There a Standard-Induced Bias?
Xiaowen Jiang, University of Cincinnati
Discussant: Mark Kohlbeck, Florida Atlantic University
6.11 Earnings Disclosure Choice and Consequences (Financial Accounting and Reporting)
Moderator: Monica L. Banyi, Oregon State University
Reg FD and the Competitiveness of All-Star Analysts.
Mark Bagnoli, Purdue University; Susan Watts, Purdue University; Yong Zhang, Hong Kong University of Science and Technology
Discussant: Ted E. Christensen, Brigham Young UniversityTo Guide or Not to Guide? Causes and Consequences of Stopping and Subsequently Resuming Earnings Guidance.
Joel F. Houston, University of Florida; Baruch Lev, New York University; Jennifer W. Tucker, University of Florida
Discussant: Ted E. Christensen, Brigham Young UniversitySEC Scrutiny and the Evolution of Non-GAAP Reporting.
Kalin Kolev, New York University; Carol Marquardt, New York University; Sarah McVay, New York University
Discussant: Ted E. Christensen, Brigham Young University
6.12 Evidence on Meeting/Beating Analysts' Forecasts (Financial Accounting and Reporting)
Moderator: Paul Simko, University of Virginia
Meeting Analyst Forecasts in the Post-Enron World: Early Evidence on Stock Market Rewards and Managerial Actions.
Kevin Koh, University of Washington; Dawn Matsumoto, University of Washington; Shiva Rajgopal, University of Washington
Discussant: Matthew M. Wieland, University of GeorgiaProbability of Meeting/Beating Analysts' Forecasts and Market Reaction to Earnings Announcements.
Mei Cheng, University of Southern California
Discussant: Matthew M. Wieland, University of GeorgiaThe Market Effects of Breaking a String of Meeting or Beating Analysts' Expectations: Downward Revision of Future Cash Flows or Increase in Cost of Equity Capital?
Yuan Xie, University of Utah
Discussant: Matthew M. Wieland, University of Georgia
6.13 Corporate Governance in Governments (Government and Nonprofit)
Moderator: C. Catherine Chiang, North Carolina Central University
Auditor Specialization and Perceived Audit Quality, Auditee Satisfaction and Audit Fees in the Local Government Audit Market.
Randal J. Elder, Syracuse University; Laurence E. Johnson, Colorado State University; Suzanne Lowensohn, Colorado State University
Discussant: Marshall K. Pitman, The University of Texas at San AntonioShould More Local Governments Purchase a Bond Rating?
Arthur Allen, University of Nebraska–Lincoln; George Sanders, Western Washington University; Donna Dudney, University of Nebraska–Lincoln
Discussant: Bambi A. Hora, University of Central OklahomaA Municipal Audit Fee Model Using Structural Equation Modeling.
Gary Giroux, Texas A&M University; Andrew McLelland, Auburn University
Discussant: Paul A. Copley, James Madison University
6.14 Auditing Histories (History and Integrative)
Moderator: Stephanie Moussalli, Nicholls State University
Internal Auditing Outsourcing: An Analysis of Self-Regulation by the Accounting Profession.
Dennis Caplan, Oregon State University; Diane J. Janvrin, Iowa State University; James Kurtenbach, Iowa State University
Discussant: Stephen R. Moehrle, University of Missouri–St. LouisAudit Companies: Condemnation, Proscription, and Disappearance of Public Accounting Firms Organized as Corporations in the United States Accounting Profession.
James J. McKinney, University of Maryland at College Park
Discussant: Howard F. Turetsky, San Jose State UniversityAuditor Independence in 20th Century: A Textbook Perspective.
Hossein Nouri, The College of New Jersey; Danielle R. Lombardi, J.H. Cohn LLP
Discussant: Jan Richard Heier, Auburn University Montgomery
6.15 Investing in IT Inside and Outside the Company (Information Systems)
Moderator: Som Bhattacharya, Florida Atlantic University
Identifying IT Investment Patterns in Healthcare Industry Using Rational Expectations and Partial Adjustment Models.
Akhilesh Chandra, The University of Akron; Nirup Menon, The University of Texas at Dallas; Barry Mishra, University of California, Riverside
Discussant: Del Devries, University of TennesseeThe Financial Performance Effects of IT Outsourcing.
Jee-Hae Lim, University of Kansas
Discussant: Anita Reed, University of South Florida
6.16 International Corporate Governance: Shareholder and Stakeholder Perspectives (International Accounting)
Moderator: Steven Mintz, California Polytechnic State University, San Luis Obispo
Panelists:
Don W. Finn, University of Arkansas
Paul Healy, Harvard University
Steven Mintz, California Polytechnic State University, San Luis Obispo
Linda Thorne, York University
6.17 International Cross-Listing and Earnings Management (International Accounting)
Moderator: Peter M. Johnson, Brigham Young University
The Economic Consequences of Increased Disclosure: Evidence from Cross-Listings of Chinese Firms.
Heibatollah Sami, Lehigh University; Haiyan Zhou, University of Texas–Pan American
Discussant: Andrew Ayimbila Anabila, Pace UniversityCross-Listed Firms and the Value-Relevance of 20-F Reconciliations.
Lisa Hersrud, University of Oregon
Discussant: Parveen P. Gupta, Lehigh UniversityA Comparison of Improvement in Earnings Attributes by U.S. Foreign Registrants: Common Law Countries vs. Code Law Countries.
Shu-Wei Hsu, Tunghai University; Fujiing Shiue, National Taipei University; Jan-Zan Lee, National Taipei University
Discussant: Vicki Tang, Georgetown University
6.18 Cost Information and Decision Making (Management Accounting)
Moderator: Edward R. Walker, McNeese State University
The Use of Cost Information in Pricing Decisions: Empirical Evidence.
Sylvia Hsingwen Hsu, University of Wisconsin–Madison
Discussant: Ramji Balakrishnan, University of IowaOutsourcing as a Response to Increased Operating Risk.
Ramji Balakrishnan, University of Iowa; Leslie Eldenburg, The University of Arizona; Ranjani Krishnan, Michigan State University; Naomi Soderstrom, University of Colorado at Boulder
Discussant: Mina Pizzini, Southern Methodist University
6.19 Imperialism and Accounting: No-Exit, Past and Present (Public Interest)
Moderator: Tony Tinker, Baruch College–CUNY
Panelists:
Michele Chwastiak, University of New Mexico
Aida Sy, St John's University
6.20 Taxation, Environmental Accounting (Public Interest)
Moderator: Lois S. Mahoney, Eastern Michigan Universitiy
Social Responsibility, Ethics, and Tax Avoidance: A Study of Hong Kong Tax Professionals.
William E. Shafer, Lingnan University Hong Kong; Richard S. Simmons, Lingnan University Hong Kong
Discussant: Susan E. Cammack, Washburn UniversityRevisiting the Relation between Environmental Performance and Environmental Disclosure: An Empirical Analysis.
Peter Clarkson, University of Queensland; Yue Li, University of Toronto; Gordon Richardson, University of Toronto; Florin P. Vasvari, University of Toronto
Discussant: Lawrence Kalbers, Loyola Marymount University
6.21 Acquisition of Accounting Knowledge—Who's Responsible? (Teaching and Curriculum)
Moderator: Karel A. Updyke, Butler University
Who's Responsible for the Learning Process in Higher Education?
Paul Pittman, Indiana University Southeast; Douglas K. Barney, Indiana University Southeast
Discussant: Ramesh Narasimhan, Montclair State UniversityThe Sentiments of Accounting Instruction: How Students Perceive Their Emotional Engagement to Accounting Faculty.
Timothy J. Fogarty, Case Western Reserve University
Discussant: Barbara W. Scofield, University of DallasAn Experimental Investigation of the Acquisition and Transfer of Accounting Knowledge.
Rick Gore, Fort Lewis College; Debra Sanders, Washington State University
Discussant: Joan Ann Cezair, Fayetteville State University
6.22 Teaching Cases-II (Teaching and Curriculum)
Moderator: Robert P. Kenny, Saint Michael's College
The Hole in the Donut: Accounting for Acquired Intangibles at Krispy Kreme.
Lori Holder-Webb, University of Wisconsin–Madison; Mark Kohlbeck, Florida Atlantic University
Discussant: Noel Addy, Mississippi State UniversityCustomer Turned Consultant: Developing a Balanced Scorecard for the Campus Bookstore.
Noah P. Barsky, Villanova University; Anthony H. Catanach, Jr., Villanova University; C. Andrew Lafond, Philadelphia University
Discussant: Sheela Bhagat, Rust CollegeAssessing Business Risk: The Case of Pamplona Punch, Inc.
Kevin F. Brown, Wright State University; George T. Tsakumis, Drexel University
Discussant: Michael E. Bitter, Stetson University