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An International Meeting of American Accounting
Association
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Wednesday, August 9, 2006 — 4:00 pm-5:30 pm
9.1 Managerial Decisions (Accounting, Behavior and Organizations)
Moderator: Charles Davis, Baylor University
The Impact of Management's Tone on the Perception of Management's Credibility in Forecasting.
Robert D. Slater, Texas A&M University–Corpus Christi
Discussant: Philip F. Jacoby, American UniversityThe Effects of Counterfactual Reasoning on Resource Allocation Decisions.
Erick G. Valentine, Kansas State University
Discussant: John A. Brozovsky, Virginia Polytechnic Institute & State UniversityEthical Climate and Organizational Commitment among Management Accountants.
Dennis M. Bline, Bryant University; Charles P. Cullinan, Bryant University; Robert Farrar, Bryant University
Discussant: Cathleen L. Miller, Saginaw Valley State University
9.2 Tax Policy and Practice (American Taxation Association)
Moderator: David Ryan, Temple University
Toward Understanding the Causes of Changing Tax Progressivity: A Graphical Analysis.
Govind S. Iyer, Arizona State University; Andrew Schmidt, Columbia Business School; Ananth Seetharaman, Saint Louis University
Discussant: Tracy J. Noga, Bentley CollegeA Guide to Venue Rules in Federal Tax Disputes.
Robert E. Blatz, Jr., University of Michigan–Dearborn
Discussant: Brigitte W. Muehlmann, Bentley CollegeThe Supreme Court Has Agreed to Review the Second Circuit's Decision to Grant Standing to Pursue a Civil RICO Claim Based on the Filing of Fraudulent Sales Tax Returns by a Competitor.
Mark Aquilio, St. John's University
Discussant: Stephen C. Gara, Drake University
9.3 Audit Quality 2 (Auditing)
Moderator: Steve Wheeler, University of the Pacific
Office Size and Audit Quality.
Dennis Caplan, Oregon State University; Kevin Raedy, The University of North Carolina at Chapel Hill
Discussant: Chan Li, University of KansasAudit Quality and Properties of Analysts' Earnings Forecasts.
Bruce Behn, University of Tennessee; Jonghag Choi, Hong Kong University of Science and Technology; Tony Kang, Singapore Management University; Young Kwon, Singapore Management University
Discussant: Ariel Markelevich, Long Island University–C.W. PostReputation, Tenure and Compensation of Independent Audit Committee Members and Financial Restatements.
Vineeta D. Sharma, Auckland University of Technology; Errol R. Iselin, Bond University
Discussant: Parveen P. Gupta, Lehigh University
9.4 Cognitive Processes in Auditing (Auditing)
Moderator: Jacqueline Hammersley, University of Georgia
The Effects of Cognitive Style and Feedback Type on Auditors' Use of Structured Internal Control Questionnaires to Categorize Audit Evidence.
Stephanie Bryant, University of South Florida; Uday Murthy, University of South Florida; Patrick Wheeler, University of Missouri–Columbia
Discussant: Jacqueline Hammersley, University of GeorgiaHow Do Auditors Assess Another Auditor's Competence?
Noel Harding, The University of New South Wales
Discussant: Kathryn K. Epps, Kennesaw State UniversityThe Impact of Auditory and Visual Information on the Working Memory Capacity and Elaboration Process of a Workpaper Reviewer.
Billy E. Brewster, University of Illinois at Urbana–Champaign; Joel Pike, University of Illinois at Urbana–Champaign
Discussant: Jay Rich, Illinois State University
9.5 Experiments and Models in Auditing (Auditing)
Moderator: Jagdish Pathak, University of Windsor
Does Prior Audit Experience Sensitize Managers to Penalties for Misreporting?
Kendall O. Bowlin, The University of Texas at Austin; Jeffrey Hales, The University of Texas at Austin; Steven J. Kachelmeier, The University of Texas at Austin
Discussant: Joel Pike, University of IllinoisAudit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-Country Evidence.
Jong-hag Choi, Hong Kong Univerisity of Science & Technology; Jeong-bon Kim, Hong Kong Polytechnic University; Xiaohong Liu, Hong Kong University of Science & Technology; Dan A. Simunic, University of British Columbia
Discussant: Dana Hollie, University of HoustonAn Experimental Investigation of Trust and Justice: Implications for Corporate Governance.
Amy K. Choy, University of Alberta; Ronald R. King, Washington University
Discussant: Wei Yu, Georgia Tech University
9.6 Internal Audit (Auditing)
Moderator: Patricia Myers, Brock University
Investment in Internal Auditing and the Level of Earnings Management.
Douglas F. Prawitt, Brigham Young University; Jason L. Smith, The University of Arizona; David A. Wood, Indiana University
Discussant: Urton L. Anderson, The University of Texas at AustinThe Cascading of Contrast Effects on Auditors' Judgments in Multiple Client Audit Environments.
Sudip Bhattacharjee, Virginia Polytechnic Institute & State University; Mario Maletta, Northeastern University; Kimberly Moreno, University of Massachusetts Amherst
Discussant: Steven Salterio, Queen's University
9.7 Public Policy Issues in Auditing (Auditing)
Moderator: James C. Rothwell, Ouachita Baptist University
Is There an Association between Auditors' Provision of Non-Audit Tax Services and the Effective Tax Rate?
Jayanthi Krishnan, Temple University
Discussant: Stanley Veliotis, University of ConnecticutThe Monitoring Value of Auditing and the Hidden Costs of Regulation: An Analysis of Public School Auditing. [Presentation Canceled]
Yoshie Saito, Temple University; Christopher S. McIntosh, University of Idaho at Idaho Falls
Discussant: Julia L. Higgs, Florida Atlantic UniversityComparing the Effects of Web Assurance and Web Insurance on Consumer Purchasing Intention and Confidence.
El'fred Boo, Nanyang Technological University; Kin Yew Low, Nanyang Technological University; Xin Ming Soh, Deutsche Bank; Miao Ling Lim, Deutsche Bank
Discussant: Som Bhattacharya, Florida Atlantic University
9.8 Accounting Conservatism and Earnings Management (Financial Accounting and Reporting)
Moderator: Amal A. Said, University of Toledo
Economic State-Varying Incentives and the Timely Recognition of Economic Losses.
Inder Khurana, University of Missouri; Xiumin Martin, University of Missouri; Raynolde Pereira, University of Missouri; K. K. Raman, University of North Texas
Discussant: Nerissa C. Brown, University of Southern CaliforniaEarnings Management and Securities Litigation.
Yvonne Lu, University of Southern California
Discussant: Nerissa C. Brown, University of Southern CaliforniaEarnings Management and Conservatism in the Transition between Private and Public Ownership: The Role of Private Equity Sponsors.
Sharon P. Katz, Columbia University
Discussant: Nerissa C. Brown, University of Southern California
9.9 Accuracy of Analyst Forecasts (Financial Accounting and Reporting)
Moderator: May Zhang, University of Missouri–Columbia
Systematic Errors in Analysts' Forecasts: Evidence from Analysts' Use of Inflation Information.
Sudipta Basu, Emory University; Stanimir Markov, Emory University; Lakshmanan Shivakumar, London Business School
Discussant: Siva Nathan, Georgia State UniversityAre Two Heads Better than One? The Case of Analyst Forecast Accuracy.
Lawrence Brown, Georgia State University; Artur Hugon, Georgia State University
Discussant: Siva Nathan, Georgia State UniversityManagerial Optimism and Analysts' Forecast Bias.
Frank Zhang, Yale University; Franco Wong, University of Chicago
Discussant: Siva Nathan, Georgia State University
9.10 Effects of Disclosure and Governance (Financial Accounting and Reporting)
Moderator: Atul Rai, University of Alabama in Huntsville
The Impact of the SEC's Regulation of Non-GAAP Disclosures.
Frank Heflin, Florida State University; Charles Hsu, Hong Kong University of Science and Technology
Discussant: Atul Rai, University of Alabama in HuntsvilleWhat Drives Quarterly Earnings Announcement Reactions? Disclosure Detail versus Institutional Ownership.
Laura Yue Li, University of Illinois; Joshua G. Rosett, Claremont McKenna College; Heng Yue, Peking University
Discussant: Atul Rai, University of Alabama in HuntsvilleGovernance and Cost of Capital: Evidence from the Enron Shock.
Shamin Mashruwala, University of Washington; Shiva Rajgopal, University of Washington; Terry Shevlin, University of Washington
Discussant: Atul Rai, University of Alabama in Huntsville
9.11 Incentives for Earnings Management/Disclosure (Financial Accounting and Reporting)
Moderator: Arianna S. Pinello, Georgia State University
Earnings Management around the Emergence of Profitability.
Michael Mosebach, Univerisity of Arkansas; Paul Simko, University of Virginia
Discussant: Sanjian Zhang, Lehigh UniversityPrivate Earnings Guidance and Its Implications for Disclosure Regulation.
Isabel Yanyan Wang, Michigan State University
Discussant: Sanjian Zhang, Lehigh UniversityThe Effect of the Need for Subsequent Equity Financing on Earnings Management around Equity Financing.
Moshe Hagigi, Boston University; Kumar Sivakumar, Boston University; Eng Wu, Boston University
Discussant: Sanjian Zhang, Lehigh University
9.12 Information and Decision Making (Financial Accounting and Reporting)
Moderator: Kenneth J. Reichelt, Louisiana State University
Identifying Decision Useful Information with the Matrix Format Income Statement.
Ann Tarca, University of Western Australia; Philip Brown, University of Western Australia; Tony van Zijl, Victoria University of Wellington; David Woodliff, University of Western Australia; Mike Bradbury, Unitec; Phil Hancock, University of Western Australia
Discussant: Jane M. Thayer, Emory UniversityEcho Chambers: How Do They Affect What Analysts Say and What Investors Hear?
Robert Bloomfield, Cornell University and Harvard University; Jeffrey Hales, The University of Texas at Austin
Discussant: Jane M. Thayer, Emory UniversityIncentive Uncertainty, Relevance and Reliability.
Flora H. Zhou, Cornell University
Discussant: Jane M. Thayer, Emory University
9.13 Pricing/Predictability of Accounting Information (Financial Accounting and Reporting)
Moderator: Barbara Lippincott, University of Tampa
Special Item or Measurement Error?
Patricia M. Fairfield, Georgetown University; Wei (Vicki) Tang, Georgetown University; Karen A. Taranto, Georgetown University
Discussant: Brian Rountree, Rice UniversityLearning from History to Predict Shakeouts in Nascent Stage Industries: The Role of Accounting Information.
Neil Bhattacharya, Southern Methodist University; Elizabeth Demers, INSEAD; Philip Joos, Tilburg University
Discussant: Brian Rountree, Rice UniversityR&D Expenditures and the Informativeness of Analyst Forecast Revisions.
Yuan Huang, Hong Kong University of Science and Technology; Guochang Zhang, Hong Kong University of Science and Technology
Discussant: Brian Rountree, Rice University
9.14 Valuation of Intangibles (Financial Accounting and Reporting)
Moderator: Jane M. Weiss, Washington & Lee University
Evaluating IPO Incentives and Prospects.
Anne Wyatt, University of Adelaide and University of Melbourne
Discussant: Siyi Li, University of Illinois at Urbana–ChampaignImplication of Uncertainty in the Valuation Models: NASDAQ and Intangible Intensive Firms.
Yoshie Saito, Temple University
Discussant: Siyi Li, University of Illinois at Urbana–ChampaignHuman Capital, Pension Information, and Firm Valuation.
Yan Li, University of Alberta; Thomas Scott, University of Alberta
Discussant: Siyi Li, University of Illinois at Urbana–Champaign
9.15 The Internet and Corporate Governance (Information Systems)
Moderator: Mohd A. Rujoub, Eastern Connecticut State University
Do Early Members of XBRL International Signal Superior Corporate Governance and Future Operating Performance?
Somnath Bhattacharya, Florida Atlantic University; Ronald F. Premuroso, Florida Atlantic University
Discussant: Robert Bromley, Central Michigan UniversityThe Impact of Corporate Governance on Internet Financial Reporting.
Andrea S. Kelton, University of South Florida; Ya-Wen Yang, University of Miami
Discussant: Glen L. Gray, California State University, Northridge
9.16 International Accounting: Auditing Issues (International Accounting)
Moderator: Khaled Dahawy, The American University in Cairo
Audit Committee Characteristics and Audit Fee Setting in Australia: Tests of Simple and Interaction Effects.
Divesh S. Sharma, Auckland University of Technology
Discussant: Andrew Ayimbila Anabila, Pace UniversityToward Understanding Chinese Auditors' Structuring of Audit Approaches, Client Acceptance Decisions, Risk Assessment, and Stringency of Imposed Reporting Standards.
Chee W. Chow, San Diego State University; Joanna L. Ho, University of California, Irvine; Phyllis Lai Lan Mo, The Hong Kong Polytechnic University
Discussant: Richard J. Taffler, University of EdinburghThe Impact of Legal and Political Factors on Auditor Selection in China.
Jing Huang, Greenwich University; Jason Xiao, Cardiff University
Discussant: Giorgio Gotti, University of Tennessee
9.17 International Accounting Differences (International Accounting)
Moderator: Haiyan Zhou, University of Texas–Pan American
Determinants of Corporate Financial Transparency in Asian Countries: The Impact of Country-Level Factors.
Richard D. Morris, University of New South Wales; Sidney J. Gray, University of Sydney
Discussant: Karen Teitel, College of Holy CrossPreliminary Evidence of the Effects of the Adoption of the "Impairment-Only" Approach to Goodwill Accounting in Sweden.
Jenny Barksjo, Göteborg University; Mattias Hamberg, Göteborg University; Mari Paananen, University of Hertfordshire
Discussant: Rosemond Desir, University of Massachusetts AmherstIt's a Small World After All: The Convergence of Disclosure Practices across Legal Regimes over Time.
Timothy J. Fogarty, Case Western Reserve University; Garen Markarian, Bocconi University; Antonio Parbonetti, Università degli Studi di Padova
Discussant: Patricia M. Poli, Fairfield University
9.18 Target Costing, Value-Based Management, Inventory Reduction, and Value Added (Management Accounting)
Moderator: Charles W. Stanley, Baylor University
When Practice Leads Theory: The Case of Target Costing.
Shahid L. Ansari, Babson College; Jan Bell, Babson College; Hiroshi Okano, Osaka City University
Discussant: Kay M. Poston, South UniversityValue-Based Management—An Issue for Small and Medium Enterprises? Evidence from an Empirical Study on German SMEs.
Klaus Flacke, University of Münster; Andreas Hoffjan, HEC Paris; Jan O. Piontkowski, WHU-Otto Beisheim School of Management
Discussant: Kip R. Krumwiede, Boise State UniversityThe Relationship between a Managerial Focus on Inventory Reduction and Value Added.
Vedran Capkun, HEC-University of Lausanne; Ari-Pekka Hameri, HEC-University of Lausanne; Lawrence A. Weiss, HEC-University of Lausanne
Discussant: Mo Onsi, Syracuse University
9.19 Governance (Public Interest)
Moderator: Charlie Cullinan, Bryant University
Financial Impact of Investment Incentives toward the Managerial Accounting Decision to Invest.
Junaid M. Shaikh, Curtin University of Technology
Discussant: To Be AnnouncedA Critique of Director Accountability under the Business Judgment Rule.
Richard S. Sathe, University of St. Thomas; Brian P. Shapiro, University of St. Thomas
Discussant: Liming Guan, University of Hawaii at ManoaCorporate Governance and Economic Value Alignment.
Gerald Lander, University of South Florida; Alan Reinstein, Wayne State University
Discussant: To Be Announced
9.20 Teaching & Curriculum-Related Topics-II (Teaching and Curriculum)
Moderator: Katherene P. Terrell, University of Central Oklahoma
The Influence of an Undergraduate Major on the Moral Development of Graduate Students in a Professinal Graduate Degree Program.
Robert L. Peace, North Carolina State University
Discussant: Yong G. Lee, University of Houston–VictoriaIncreasing Exposure to Ethics Content in Accounting Principles through Online Discussion Forums: The Effects of Gender and Major.
Margaret M. Devine, University of Wisconsin–Eau Claire; Todd J. Hostager, University of Wisconsin–Eau Claire
Discussant: Ted D. Skekel, The University of Texas at San Antonio