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An International Meeting of American Accounting
Association
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Wednesday, August 9, 2006 — 10:15 am-11:45 am
7.1 Actions to Improve the Supply of Accounting Ph.D.s (At-Large)
Moderator: William L. Felix, Jr., The University of Arizona
Panelists:
Bob Colson, Grant Thornton
Colleen Cunningham, CEO of Financial Executives International
Jim Jiambalvo, University of Washington
Jamie Pratt, Indiana University
7.2 Financial Statement Users' Response to Disclosures (Accounting, Behavior and Organizations)
Moderator: Rebekah Sheely Heath, Pittsburg State University
Does Less Complex Accounting Improve Price Efficiency in Conditions that Encourage Price Bubbles?
Jessen Law Hobson, Florida State University
Discussant: Valrie Chambers, Texas A&M University–Corpus ChristiInvestors' Reactions to Management Guidance Forms.
Jun Han, The University of Hong Kong; Hun-Tong Tan, Nanyang Technological University
Discussant: Michael F. Peters, Villanova UniversityExamination of Individual Investors' Reactions to Regulation FD Disclosures.
Nancy-Susan Jurney, University of Oklahoma
Discussant: Divesh S. Sharma, Auckland University of Technology
7.3 Artificial Intelligence Research (Artificial Intelligence/Emerging Technologies)
Moderator: Nancy Uddin, Monmouth University
An Analysis of the "Going Concern Assumption": Text Mining from Japanese Financial Reports.
Cindy Yoshiko Shirata, Shibaura Institute of Technology; Manabu Sakagami, Osaka City University
Discussant: Bonnie W. Morris, West Virginia UniversityAn Application of Machine Learning Fuzzy Expert System in Bankruptcy Prediction.
Lin Chin-Shien, National Chung Hsing University; Cher Hsueh-Ju Chen, National Chung Hsing University; Qiu Qiong-Ye, The Providence University
Discussant: Srini Ragothaman, University of South DakotaAn Ontology-Based Dynamic Enterprise Model: A Proposal for Enterprise Planning.
Kimberly Swanson Church, University of Arkansas at Fayetteville; Rod Smith, University of Arkansas at Fayetteville
Discussant: Jagdish S. Gangolly, State University of New York at Albany
7.4 Academic Careers Success: Routes and Stumbling Blocks (Accounting Programs Leadership Group)
Moderator: Charles Davis, Baylor University
Stress Arousal and Burnout: A Construct Distinctiveness Evaluation.
Kenneth J. Smith, Salisbury University; Jeanette A. Davy, Wright State University; George S. Everly, Jr., Loyola College in Maryland.Weary Grows the Head that Wears the Crown: Departmental Leadership in Accounting.
Jack M. Ruhl, Western Michigan University; Timothy J. Fogarty, Case Western Reserve UniversityConcentration in the Major Business Journals: Evidence and Consequences for Accounting, Finance, Management, and Marketing.
Edward P. Swanson, Texas A&M University; Christopher J. Wolfe, Texas A&M University; Asghar Zardkoohi, Texas A&M University
7.5 Effective Tax Rates and Earnings Management (American Taxation Association)
Moderator: Christine C. Bauman, University of Northern Iowa
Earnings Management through Effective Tax Rates: The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002.
Kirsten A. Cook, Texas A&M University; G. Ryan Huston, Texas A&M University; Thomas C. Omer, Texas A&M University
Discussant: Buagu Musazi, Virginia State UniversityIs the Effective Tax Rate an Effective Performance Measure?
Robert Halperin, The Hong Kong Polytechnic University; Richard Sansing, Dartmouth College and Tilburg University
Discussant: Buagu Musazi, Virginia State UniversityBook-Tax-Differences: A Function of Accounting-Tax Misalignment, Earnings Management and Tax Management—Empirical Evidence from China.
Tanya Y. H. Tang, The Australian National University
Discussant: Sharon Cox, University of Hawaii at Manoa
7.6 Auditor Independence (Auditing)
Moderator: Mohammad J. Abdolmohammadi, Bentley College
The Effect of Regulation Approach on Auditors' Decision Making.
Christiane Strohm, University of Southern California and University of Muenster; Theodore J. Mock, University of Southern California and University Maastricht; Christoph Watrin, University of Muenster
Discussant: T. Sterling Wetzel, Oklahoma State UniversityAuditor Independence, Corporate Governance and Abnormal Accruals.
Anwer S. Ahmed, Texas A&M University; Scott Duellman, State University of New York at Binghamton; Ahmed Abdel-Meguid, Syracuse University
Discussant: Julia Higgs, Florida Atlantic UniversityNew Evidence on Auditor Independence Policy.
Philip M. J. Reckers, Arizona State University; Dahlia Robinson, Arizona State University
Discussant: Jay C. Thibodeau, Bentley College
7.7 Decision Strategies and Aids in Auditing (Auditing)
Moderator: Partha Mohapatra, Morgan State University
Auditors' Error Handling Behavior—An Empirical Study.
Michaela Donle, University of Potsdam; Ulfert Gronewold, University of Potsdam
Discussant: Cathleen L. Miller, Saginaw Valley State UniversityCan Decision Trees and Other Data Mining Methods Assist in Auditors' Going-Concern Evaluations?
Benjamin P. Foster, University of Louisville; Jozef Zurada, University of Louisville; Terry Ward, Middle Tennessee State University
Discussant: Paul Caster, Fairfield UniversityDirect Evidence of the Propensity of Auditors to Work Backward: Familiar versus Unfamiliar Decision Aids.
Stephanie Farewell, University of Arkansas at Little Rock
Discussant: Alan Reinstein, Wayne State University
7.8 Fraud 2 (Auditing)
Moderator: Helen Brown, Boston College
Improving Internal Auditors' Fraud Judgments: The Benefits of Group Interaction and Qualitative Risk Assessments.
Tina D. Carpenter, University of Georgia; Jane L. Reimers, Rollins College; Phillip Z. Fretwell, Protiviti
Discussant: Audrey A. Gramling, Kennesaw State UniversityThe Impact of a Risk-Based Information Order and a Fraudulent Management Explanation on Analytical Procedure Judgments.
William F. Wright, University of Illinois; Leslie A. Berger, University of Waterloo
Discussant: Tamara A. Lambert, Drexel UniversityThe Effect of Real-Time Review by Interview on Auditors' Procedures and Performance.
Elizabeth A. Payne, University of Mississippi; Robert Ramsay, University of Kentucky; E. Michael Bamber, University of Georgia
Discussant: Helen Brown, Boston College
7.9 Impact of Sarbanes-Oxley Section 404 Internal Control Reports 2 (Auditing)
7.10 Non-Audit Services (Auditing)Moderator: Kelly F. Gamble, Florida State University
Internal Control Quality and Audit Pricing Under the Sarbanes-Oxley Act.
Ran Hoitash, Suffolk University; Udi Hoitash, Rutgers University; Jean Bedard, Bentley College
Discussant: David DeBoskey, San Diego State UniversityEarnings Management and Return-Earnings Association of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act.
Kam C. Chan, Pace University; Barbara R. Farrell, Pace University; Picheng Lee, Pace University
Discussant: Rebecca L. Rosner, Long Island University–C. W. Post CampusHow Does Disclosure of Internal Control Quality Affect Management's Choice of That Quality.
Ping Zhang, University of Toronto; Efrim Boritz, University of Waterloo
Discussant: Rajib Doogar, University of Illinois
Moderator: Douglas M. Stein, Cardean University
Changes in Financial Reporting Quality and the Impact of Non-audit Services.
Denise Dickins, East Carolina University
Discussant: Brian W. Mayhew, University of Wisconsin–MadisonNon-Audit Services, Consequence Severity, and Jurors' Judgments on Audit Failure.
John M. Thornton, Washington State University; Michael K. Shaub, Saint Mary's University
Discussant: Steven M. Mintz, California Polytechnic State University, San Luis ObispoNon-audit Services and Analysts’ Information Precision and Coverage.
Lixin (Nancy) Su, The Hong Kong Polytechnic University; Yinqi Zhang, American University
Discussant: Xuesong Hu, University of Oregon
7.11 Teaching Corporate Governance (Auditing)
Moderator: Todd Dezoort, University of Alabama
Panelists:
Parveen Gupta, Lehigh University
Dana R. Hermanson, Kennesaw State University
Ganesh Krishnamoorthy, Northeastern University
Roger Raber, President and CEO of National Association of Corporate Directors
7.12 An Advanced Placement Course in Accounting (AAA Education Committee)
Moderator: Joe Bittner, NYU School of Continuing and Professional Studies
Panelists:
Susan V. Crosson, Santa Fe Community College
Dan Deines, Kansas State University
Jan Treichel, National Business Education Association
7.13 Consequences of Accounting Conservatism (Financial Accounting and Reporting)
Moderator: Dahlia M. Robinson, Arizona State University
Is Accounting Profitability Diverging? The Roles of Accounting Conservatism, New Firms, and Industry Attributes.
Masako Darrough, Baruch College–CUNY; Jianming Ye, Baruch College–CUNY
Discussant: Elizabeth A. Gordon, Rutgers UniversityCapital Allocation and Timely Accounting Recognition of Economic Losses: International Evidence.
Robert M. Bushman, The University of North Carolina at Chapel Hill; Joseph D. Piotroski, University of Chicago; Abbie J. Smith, University of Chicago
Discussant: Elizabeth A. Gordon, Rutgers UniversityBankruptcy and Accounting Conservatism and Quality: Are Enron and WorldCom Isolated Cases?
Ben Ayers, University of Georgia; Mark Dawkins, University of Georgia; John Jiang, Michigan State University
Discussant: Elizabeth A. Gordon, Rutgers University
7.14 Corporate Goverance and Financial Reporting Quality (Financial Accounting and Reporting)
Moderator: Hong Zhu, Loyola College in Maryland
To Form or Not to Form a Governance Committee.
Henry Huang, Butler University; Gerald Lobo, University of Houston; Jian Zhou, State University of New York at Binghamton
Discussant: Nicole Thorne Jenkins, Washington University in St. LouisDirectors' Share Collateralization, Earnings Management and Firm Performance.
Lanfeng Kao, National University of Kaohsiung
Discussant: Nicole Thorne Jenkins, Washington University in St. LouisThe Association between Audit Committee Accounting Expertise, Corporate Governance and Accruals Quality: An Empirical Analysis.
Dan S. Dhaliwal, The University of Arizona; Vic Naiker, University of Auckland; Farshid Navissi, Monash University
Discussant: Nicole Thorne Jenkins, Washington University in St. Louis
7.15 Determinants of Analyst Coverage and Forecasts (Financial Accounting and Reporting)
Moderator: David N. Hurtt, Baylor University
How Individual Analysts Choose Firms to Follow.
Lihong Liang, The George Washington University; Edward Riedl, Harvard University; Ramgopal Venkataraman, University of Minnesota
Discussant: Guojin Gong, The Pennsylvania State UniversityDecisions of Commercial Bank Analyst Coverage.
Hueiling Chen, Department of Finance National Central University; Hsiou-Wei W. Lin, National Taiwan University; Chan-Jane Lin, National Taiwan University
Discussant: Guojin Gong, The Pennsylvania State UniversityAnalysts' Incentives to Issue Revenue and Cash Flow Forecasts.
Yonca Ertimur, Stanford University; Stephen R. Stubben, Stanford University
Discussant: Guojin Gong, The Pennsylvania State University
7.16 Earnings Benchmarks and Earnings Management (Financial Accounting and Reporting)
Moderator: Susan M. Young, Baruch College–CUNY
Strategic Revenue Recognition around Earnings Benchmarks.
Marcus L. Caylor, University of South Carolina
Discussant: Krishna R. Kumar, The George Washington UniversityNet Income Adjustments to Meet or Beat Analyst Expectations.
Vasiliki E. Athanasakou, The University of Manchester; Norman C. Strong, The University of Manchester; Martin Walker, The University of Manchester
Discussant: Krishna R. Kumar, The George Washington UniversityDo Managers Use the Discretion Afforded Them under Pension Accounting to Meet Earnings Targets?
Erin A. Moore, Lehigh University
Discussant: Krishna R. Kumar, The George Washington University
7.17 Economic Framework for Research Using Non-U.S./Cross-Country Data (Financial Accounting and Reporting) Session Canceled
7.18 Institutional Investors' Trading Behavior (Financial Accounting and Reporting)
Moderator: Stanimir Markov, Emory University
The Effect of Regulation FD on Transient Institutional Investors' Trading Behavior.
Bin Ke, Pennsylvania State University; Kathy Petroni, Michigan State University; Yong Yu, The University of Texas at Austin
Discussant: Suresh Radhakrishnan, The University of Texas at DallasInformation Asymmetry, Institutional Trading, and Cost of Capital.
Mingshan Zhang, Hong Kong University of Science and Technology
Discussant: Suresh Radhakrishnan, The University of Texas at DallasMonitoring: Which Institutions Matter?
Xia Chen, University of British Columbia; Jarrad Harford, University of Washington; Kai Li, University of British Columbia
Discussant: Suresh Radhakrishnan, University of Texas at Dallas
7.19 Prevalence and Consequences of Informed Trading (Financial Accounting and Reporting)
Moderator: Duane Kennedy, University of Waterloo
Which Institutional Investors Trade Based on Private Information about Earnings and Returns?
Brian J. Bushee, University of Pennsylvania; Theodore H. Goodman, The University of Arizona
Discussant: Bill Cready, The University of Texas at DallasIdentifying Information-Based Insider Trades and Abnormal Returns through Fundamental Analysis.
Dain C. Donelson, University of Illinois at Urbana–Champaign
Discussant: Bill Cready, The University of Texas at DallasInstitutional Ownership and Accruals Quality.
Laura Yue Liu, University of Oregon; Emma Yan Peng, Fordham University
Discussant: Bill Cready, The University of Texas at Dallas
7.20 Valuation Models (Financial Accounting and Reporting)
Moderator: Mary S. Stone, The University of Alabama
On the Degree of Accounting Conservatism.
Pengguo Wang, Imperial College; David Ashton, Bristol University
Discussant: Bharat Sarath, Baruch College–CUNYThe Non-Equivalence of the Earnings and Dividends Approaches to Equity Valuation.
Jack Douglas Stecher, Norwegian School of Economics and Business Administration
Discussant: Bharat Sarath, Baruch College–CUNYHow Well Can One Predict Stock Price Based on Quarterly Earnings Forecasts? An Application of the Ohlson Model and Bayesian Statistics.
Huong Higgins, Worcester Polytechnic Institute; Balgobin Nandram, Worcester Polytechnic Institute; Qunfang Flora Lu, Worcester Polytechnic Institute
Discussant: Bharat Sarath, Baruch College–CUNY
7.21 Value Relevance of Accounting Numbers (Financial Accounting and Reporting)
Moderator: Robert P. Kenny, Saint Michael's College
Conservatism and the Value Relevance of Accounting Information.
Sudhakar V. Balachandran, Columbia University; Partha S. Mohanram, Columbia University
Discussant: John R. M. Hand, The University of North Carolina at Chapel HillThe Implications of Absorption Cost Accounting and Production Decisions for Firms' Future Performance and Valuation.
Mahendra Gupta, Washington University in St. Louis; Mikhail Pevzner, Washington University in St. Louis; Chandra Seethamraju, Washington University in St. Louis
Discussant: John R. M. Hand, The University of North Carolina at Chapel HillThe Value Relevance of Earnings and the Prediction of Future Cash Flows.
Oliver Kim, University of Maryland; Steve Lim, Texas Christian University; Taewoo Park, Kennesaw State University
Discussant: John R. M. Hand, The University of North Carolina at Chapel Hill
7.22 Reporting Government Performance Measures (Government and Nonprofit)
Moderator: To Be Announced
Panelists:
Julie Bryant, Association of Government Accountants
Cynthia Green, GASB
Thad Juszczak, Grant Thornton
Ola Smith, Western Michigan University
7.23 IT and Information Quality and Usefulness (Information Systems)
Moderator: Kenneth R. Henry, Florida International University
The Effect of ERP System Implementations on the Usefulness of Accounting Information.
Joseph F. Brazel, North Carolina State University; Li Dang, Oregon State University
Discussant: Alex Nikitkov, Brock UniversityPerceived Information Quality in Data Exchanges: Effects on Risk, Trust, and Intention to Use.
Andreas I. Nicolaou, Bowling Green State University; D. Harrison McKnight, Michigan State University
Discussant: Darrell Brown, Portland State University
7.24 International Accounting: Director Independence and Ownership Structure (International Accounting)
Moderator: Shifei Chung, Rowan University
Governance Reform, Ownership Concentration and Financial Reporting Transparency in Mexico.
Richard Price, Rice University; Francisco Roman, Rice University; Brian Rountree, Rice University
Discussant: John Eichenseher, University of Wisconsin–MadisonDirector Independence and Financial Misstatements: A Comparison of the U.S. and U.K. Definitions of Director Independence.
Charles P. Cullinan, Bryant University; Hui Du, The University of Texas–Pan American; Gail B. Wright, Bryant University
Discussant: Gary M. Entwistle, University of SaskatchewanStrong Investor Protection and Concentrated Management Ownership: Hong Kong Evidence During the Asian Financial Crisis.
Sidney Chimoon Leung, City University of Hong Kong; Bertrand Horwitz, Binghamton University
Discussant: Stephen R. Goldberg, Grand Valley State University
7.25 International Accounting Standards and Reporting Issues (International Accounting)
Moderator: Jack R. Fay, Pittsburg State University
Australia's Adoption of International Accounting Standards: A Perspective from the Business Community.
Stewart Jones, The University of Sydney; Alison D. Higgins, Mission Australia
Discussant: Shirley Hunter, Tufts UniversityHome Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards.
Vicentiu M. Covrig, California State University, Northridge; Mark L. DeFond, University of Southern California; Mingyi Hung, University of Southern California
Discussant: Steve Lin, Florida International UniversityGovernment Involvement, Market Forces, and the Pricing of Earnings: A Comparison of China's Floating and Non-Floating Shares.
Kevin C. W. Chen, Hong Kong University of Science and Technology; Hongqi Yuan, Shanghai University of Finance and Economics
Discussant: Thomas A. Lechner, University of Utah
7.26 Benchmarking and Lean Accounting (Management Accounting)
Moderator: Priscilla S. Wisner, Montana State University
A Control Framework: Insights from Evidence on Lean Accounting.
Frances A. Kennedy, Clemson University; Sally K. Widener, Rice University
Discussant: Thomas Klammer, University of North TexasBenchmarking to Seek Lower-Cost High-Quality Service with Data Envelopment Analysis: Evidence from a U.S. Bank Application.
H. David Sherman, Northeastern University; Joe Zhu, Worcester Polytechnic Institute
Discussant: Marshall K. Pitman, The University of Texas at San AntonioA Theoretical Examination of the Effect of Benchmarking Information on Required Product Cost Accuracy and Firm Profitability.
Carolyn M. Callahan, University of Arkansas; E. Ann Gabriel, Ohio University; Rod Smith, University of Arkansas
Discussant: Haijin Lin, University of Florida
7.27 Board of Directors and Future Firm Performance and Cooperation in Strategic Alliances (Management Accounting)
Moderator: Hassan R. Hassabelnaby, The University of Toledo
CEOs, Boards of Directors, and Firm Survival: Evidence from the Internet Shakeout.
Glen W. S. Dowell, University of Notre Dame; Margaret B. Shackell, University of Notre Dame; Nathan V. Stuart, University of South Florida
Discussant: Fabrizio Ferri, Harvard UniversityAll Control is Not Equal: The Effect of Control System Type on Trust and Cooperation.
Margaret H. Christ, The University of Texas at Austin; Karen L. Sedatole, Michigan State University; Kristy L. Towry, Emory University
Discussant: Nathan V. Stuart, University of South FloridaEquity Deferral Elections by Corporate Outside Directors.
Francesca Franco, University of Pennsylvania
Discussant: Mark Anderson, The University of Texas at Dallas
7.28 Competition, Compensation Contracts, and Discretion on Incentives (Management Accounting)
Moderator: Seyed H. Noorian, Wentworth Institute of Technology
Industry Product Market Competition and Managerial Incentives.
Christo Karuna, University of California, Irvine
Discussant: Austin L. Reitenga, The University of AlabamaIncentive Contracting and Value-Relevance of Earnings and Cash Flows.
Rajiv D. Banker, Temple University; Rong Huang, Baruch College—CUNY; Ram Natarajan, The University of Texas at Dallas
Discussant: Tatiana Sandino, University of Southern CaliforniaThe Effects of Supervisor Discretion on Incentive Provision.
Jasmijn C. Bol, IESE Business School
Discussant: Kristy L. Towry, Emory University
7.29 PI and Labor Process (Public Interest)
Moderator: C. Richard Baker, Adelphi University
The Winnowing Away of Behavioral Accounting Research in the U.S.: The Process for Annointing Academic Elites.
Paul F. Williams, North Carolina State University; J. Gregory Jenkins, Virginia Polytechnic Institute & State University; Laura R. Ingraham, San Jose State University
Discussant: Yue Li, University of TorontoThe Labor Process.
Jesse Dillard, Portland State University
Discussant: Liming Guan, University of Hawaii at Manoa
7.30 Progressive Market Studies (Public Interest)
Moderator: Myungsun Kim, State University of New York at Buffalo
Venture Capital Financing and the Informativeness of Earnings.
Daniel A. Cohen, New York University; Nisan Langberg, University of Houston
Discussant: Myungsun Kim, State University of New York at BuffaloThe Effect of Misstatement Size on the Propensity to Engage in Immaterial Misstatements of Corporate Earnings.
Sharon Cox, University of Hawaii at Manoa; Liming Guan, University of Hawaii at Manoa; John Wendell, University of Hawaii at Manoa
Discussant: To Be Announced
7.31 Standard Setting (Public Interest)
Moderator: Andrew J. Felo, The Pennsylvania State University Great Valley
Epistemolgocial Objectivity in Financial Reporting: Does Internet Accounting Require a New Accounting Model?
C. Richard Baker, Adelphi University
Discussant: To Be AnnouncedSelf-Serving Bias, Respondent Knowledge, and the "Non-Audit Services Expectations Gap."
John M. Thornton, Washington State University; Alan Reinstein, Wayne State University; Cathleen Miller, Saginaw Valley State University
Discussant: Stephen J. Willis, Vance-Granville Community College and Nova Southeastern University
7.32 Student Performance and the Factors Affecting It (Teaching and Curriculum)
Moderator: Paul Mihalek, University of Hartford
Factors Associated with Students' Performance in Auditing and Contemporary Issues in Financial Accounting: An Empirical Study in a Public University.
Mostafa M. Maksy, Northeatern Illinois University; Ring Chen, Northeastern Illinois University; Lin Zheng, Northeastern Illinois University
Discussant: D'Arcy Becker, University of Wisconsin–Eau ClaireDo Accounting Faculty Beliefs About the Purpose of Grades Differ from Other Business School Faculty?
Timothy D. Cairney, Georgia Southern University; Chris Hodgdon, University of Vermont
Discussant: Charles Baril, James Madison UniversityMetacognition and Performance in the Accounting Classroom.
Lydia L. F. Schleifer, Clemson University; Richard Dull, Clemson University
Discussant: D. Donald Kent, State University of New York at Brockport