New Scholar Concurrent Session
Tuesday, August 7, 2007
10:30 am-12:00 pm

Table 1.1 A Re-Examination of Ex-Dividend Day Price Movements: Evidence from ADR Market.
Bi-Huei Tsai, National Chiao Tung University; Shing-Yang Hu, National Taiwan University; Shu-Hsing Li, National Taiwan University
Senior Faculty Mentor: John R. Robinson, The University of Texas at Austin

Table 1.2 Accounting Restatement and Investors' Size.
Sebahattin Demirkan, The University of Texas at Dallas
Senior Faculty Mentor: To Be Announced

Table 2.1 Are Corporate Website Environmental Disclosures Trusted? An Experimental Investigation.
Charles Cho, Concordia University; Amy Hageman, University of Central Florida; Jillian Phillips, University of Central Florida; Den Patten, Illinois State University
Senior Faculty Mentor: To Be Announced

Table 2.2 Audit Premium, Brand Name Reputation, and Industrial Specialist:An Empirical Study on Non-Profit Organizations in Taiwan.
Yung-Yu Lai, The Overseas Chinese Institute of Technology; Chiaju Crystal Kuo, Mingdao University; Fu-Hsing Chang, National Yunlin University of Science & Technology
Senior Faculty Mentor: Randy Elder, Syracuse University

Table 3.1 CEO Compensation in Bankrupt Firms.
Angela B. Andrews, Wayne State University; Mbodja M. Mougoue, Wayne State University
Senior Faculty Mentor: William Baber, The George Washington University

Table 3.2 Costly Arbitrage and the Convergence of Price to Accounting Fundamentals: The Role of Idiosyncratic Risk.
Asher Curtis, The University of Utah
Senior Faculty Mentor: Hemang Desai, Southern Methodist University

Table 4.1 Does Electronic Disclosure Affect Contributions to Nonprofit Organizations?
Shirley A. Hunter, Tufts University; Royce Burnett, University of Miami; Janet Takaringwa, Simmons College
Senior Faculty Mentor: Linda M. Parsons, George Mason University

Table 4.2 Going Concerns and Bankruptcy Risk: A Rational Explanation for an Apparent Anomaly.
Peter Demerjian, University of Michigan
Senior Faculty Mentor: Andrew J. Leone, The Pennsylvania State University

Table 5.1 Information Environment of ADR Firms and the Informativeness of Dividend Changes for Future Earnings.
Jian Cao, Florida Atlantic University; Feng Chen, University of Toronto
Senior Faculty Mentor: Eva K. Jermakowicz, Tennessee State University

Table 5.2 Interpretation and Application of "New" and "Complex" International Financial Reporting Standards: Implications for Convergence of Accounting Standards.
Parmod Chand, Macquarie University; Chris Patel, Macquarie University; Arvind Patel, University of South Pacific
Senior Faculty Mentor: Gary P. Braun, The University of Texas at El Paso

Table 6.1 Management Earnings Forecasts, Information Asymmetry, and Liquidity: An Empirical Investigation.
Mikhail Pevzner, George Mason University
Senior Faculty Mentor: Stephen P. Baginski, University of Georgia

Table 6.2 On the Usefulness of Mandatory Securitization Disclosures.
Flora Niu, Wilfrid Laurier University
Senior Faculty Mentor: Robert C. Lipe, University of Oklahoma

Table 7.1 Online Customer Lifetime, Purchase Decision, and Customer Profitability.
Lin Lin, Lehigh University; Johnny Jiungyee Lee, Villanova University; Paul Hu, University of Utah; Olivia Sheng, University of Utah
Senior Faculty Mentor: To Be Announced

Table 7.2 Pre-Tax versus After-Tax Earnings: Do Appearances Matter?
Leslie A. Robinson, Dartmouth College
Senior Faculty Mentor: Michael Calegari, Santa Clara University

Table 8.1 Selective Disclosure, Accounting Standards and Asset Pricing: Empirical Evidence from Chinese Dual-Class Firms.
Vicki Wei Tang, Georgetown University
Senior Faculty Mentor: Karl Muller, The Pennsylvania State University

Table 8.2 Self-Selection of Analysts' Long-Term EPS Growth Forecasts.
Andreas Simon, The University of Queensland
Senior Faculty Mentor: Beverly R. Walther, Northwestern University

Table 9.1 Short Horizons, Keynesian Beauty Contest, and Disclosure.
Pingyang Gao, Yale University
Senior Faculty Mentor: Paul Fischer, The Pennsylvania State University

Table 9.2 Stock Options and Management's Use of Discretionary Accruals.
Chuohsuan Lee, SUNY at Plattsburgh; Pervaiz Alam, Kent State University
Senior Faculty Mentor: Jonathan Glover, Carnegie Mellon University

Table 10.1 Strategic Alliances, Employment Contract Design, and Industry Life Cycles.
Sebahattin Demirkan, The University of Texas at Dallas; Irem Demirkan, The University of Texas at Dallas
Senior Faculty Mentor: Ella Mae Matsumura, University of Wisconsin-Madison

Table 10.2 The Balanced Scorecard Approach to Predicting New Venture Survival.
Yasheng Chen, Simon Fraser University; Johnny Jermias, Simon Fraser University
Senior Faculty Mentor: Tom Groot, Vrije Universiteit Amsterdam

Table 11.1 The Characteristics of Innovation Teams and Diversity of Performance Measurement.
Yeun-Wen Chang, National Taichung Institute of Technology; Ruey-Dang Chang, National Sun Yat-Sen University; Ching-Ping Chang, National Sun Yat-Sen University
Senior Faculty Mentor: Jacob G. Birnberg, University of Pittsburgh

Table 11.2 The Determinants of Organizational Innovativeness: The Adoption of GASB 34 in Pennsylvania Local Government.
Patricia A. Patrick, Kutztown University of Pennsylvania
Senior Faculty Mentor: Susan Kattelus, Eastern Michigan University

Table 12.1 The Effects of the Information Disclosure and Evaluation System on Analysts' Forecasts.
Chun-Ju Fang, Tunghai University Taiwan; Ruey-Dang Chang, National Sun Yat-Sen University Taiwan; Yee-Chy Tseng, Tainan University of Technology Taiwan
Senior Faculty Mentor: Patricia Poli, Fairfield University

Table 12.2 The Role of Dividends in a Regulated Economy: The Case of China.
Donghua Chen; Ming Jian, Nanyang Technological University; Ming Xu, The Hong Kong Polytechnic University
Senior Faculty Mentor: Jiwei Wang, Singapore Management University

Table 13.1 The Sky is the Limit, Inc.: An Accounting System Application in an Introductory Accounting Information Systems Course.
Rabih Y. Zeidan, University of Houston
Senior Faculty Mentor: To Be Announced

Table 13.2 The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter.
Jennifer L. Brown, Arizona State University
Senior Faculty Mentor: Greg Geisler, University of Missouri-St. Louis

Transient Institutional Investors'Response to Insider Trade Following Earnings Announcements.
Juan Wang, Singapore Management University
Senior Faculty Mentor: Bin Ke, The Pennsylvania State University

Table 14.2 Valuation, Ownership and Visibility Effects of Multiple Cross-Listings for European Firms.
Christina Dargenidou, University of Exeter; Aziz Jaafar, University of Wales
Senior Faculty Mentor: Ervin L. Black, Brigham Young University

Table 15.1 Weak Internal Controls, Auditor Fees, and Shareholder Dissatisfaction.
Zhongxia (Shelly) Ye, Kennesaw State University; Jagan Krishnan, Temple University
Senior Faculty Mentor: Jean C. Bedard, Bentley College

Table 15.2 Who's Afraid of Managing? The Ataraxic Function of Management Control Systems.
Yves-Marie Abraham, HEC Montreal; Fabien De Geuser, University of Lausanne
Senior Faculty Mentor: Timothy J. Fogarty, Case Western Reserve University

Table 16.1 Why Accounting Does Not Matter Like It Once Did: Valuation Difficulties and Autonomous Speculation on Wall Street.
Abdulmalik Al-Hogail, Al Faisaliah Group; Timothy J. Fogarty, Case Western Reserve University
Senior Faculty Mentor: John Thomas Rigsby, Mississippi State University

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