Monday, August 6, 2007
4:30 pm - 6:00 pm

3.1 Building Archives for Accounting Research: Processes and Products

Moderator: Daniel L. Jensen, The Ohio State University


Royce Kurtz, National Library of the Accounting Profession,
University of Mississippi
James J. McKinney, University of Maryland
Andrew D. Sharp, Springhill College
Richard Vangermeersch, University of Rhode Island

3.2 Data Mining and Knowledge Extraction for Business Decisions in a Digital Technology Era and beyond XML

Moderator: Rajendra P. Srivastava, University of Kansas


Thomas E. McKee, Medical University of South Carolina and
Norwegian School of Economics & Business Administration
Miklos Vasarhelyi, Rutgers University

3.3 Point-Counterpoint: Will SOX Stand the Test of Time?

Moderator: Ed Nusbaum, Grant Thornton


Larry Ribstein, University of Illinois Law School
Lynn Turner, Colorado State University

3.4 Performance in the Presence of Budgets

Moderator: Tim Louwers, James Madison University

The Effects of Budget Levels, Participation, and Repeated-Interaction on Employee Effort.
Joseph G. Fisher, Indiana University; Sean A. Peffer, University of Kentucky; Geoffrey B. Sprinkle, Indiana University; Michael G. Williamson, The University of Texas at Austin
Discussant: Sakthi Mahenthiran, Butler University

The Effect of Budgetary Participation on Budgetary Slack: Mediating Roles of Organizational Commitment and Perceptions of Budgeting Procedural Justice.
Feng-Yu Ni, National Sun Yat-Sen University; Shao-Hsi Chung, Mei-Ho Institute of Technology; Kuo-Chih Cheng, Kun-Shan University of Technology; Chin-Chun Su, Kao-Yuan University
Discussant: W. Timothy Mitchell, University of Kentucky

Managerial Budgeting Games and Attitudes under Budgetary Pressures.
Cheng-Li Huang, Tamkang University; Mien-Ling Chen, Graduate Institute of Management Sciences Accounting Section Tamkang University
Discussant: Cathleen L. Miller, Wayne State University

3.5 Innovative Performance Measurement Practices

Moderator: Martha S. Doran, San Diego State University

Case Mix Group Benchmarks: Project Noah, a Case Study on the Institutional Role of Benchmarks to Justify a 20 Percent Cost Reduction over Two Years.
Maureen P. Gowing, University of Windsor
Discussant: James T. Mac Key, California State University, Sacramento

The Role of the Key Performance Indicators to Improve the University Management.
Maria Da Conceição Da Costa Marques, Instituto Superior De Contabilidade E. Administração De Coimbra
Discussant: Mary Fischer, The University of Texas at Tyler

In a Performance Measurement System, Is It Job-Relevant Information or Is It Decision-Making Use that Leads to Better Performance?
Laurie L. Burney, Mississippi State University; Michele Matherly, University of North Carolina at Charlotte
Discussant: Alisa G. Brink, Florida State University

3.6 State Societies and Academia: Working Together to Attract the Best and Brightest

Moderator: Bruce Lubich, University of Maryland

Panelists: To Be Announced

3.7 Taxes and Investment II

Moderator: Stephen Gara, Drake University

Ex-Dividend-Day Price Behavior: An International Evidence.
J. Thomas Connelly, Chulalongkorn University; Larry Gorman, California Polytechnic State University, San Luis Obispo; Piman Limpaphayom, Chulalongkorn University; Robert A. Weigand, Washburn University
Discussant: John R. Robinson, The University of Texas at Austin

Alpha Fees with Beta Returns: An Analysis of Individual Investors Response to Disclosures of Taxes and Returns in 529 College Savings Plans.
Raquel M. Alexander, University of Kansas; Leann Luna, The University of Tennessee, Knoxville
Discussant: Tracy Noga, Bentley College

The Impact of Tax Uncertainty on Irreversible Investment.
Rainer Niemann, University of Graz
Discussant: Shelley C. Rhoades-Catanach, Villanova University

3.8 Tax Policy and Practice

Moderator: Stacy R. Wade, Western Kentucky University

A Split Develops in the Circuit Courts over Whether Early Retirement Payments Made to Tenured Faculty Are Subject to FICA Taxes.
Mark Aquilio, St. John's University
Discussant: Brigitte W. Muehlmann, Suffolk University

Navigating the Schedule M-3 Compliance Maze.
John O. Everett, Virginia Commonwealth University; Cherie J. Hennig, Florida International University; William A. Raabe, University of Ohio
Discussant: A. Blair Staley, Bloomsburg University of Pennsylvania

Regional Diffusion Theory and the Adoption of Anti-PIC Statutes.
Amy M. Hageman, University of Central Florida; Sean Robb, University of Central Florida
Discussant: Mary Ann Hofmann, Appalachian State University

3.9 Tax Policy and Reform

Moderator: Garth F. Novack, Utah State University

Bonus Depreciation Incentives: The Impact on General Aviation Aircraft.
Karen C. Miller, Union University; J. Riley Shaw, University of Mississippi; Tonya K. Flesher, University of Mississippi
Discussant: John R. McGowan, Saint Louis University

Investor Response to a Reduction in the Dividend Tax Rate: Evidence from the Jobs & Growth Tax Relief Reconciliation Act of 2003.
Teresa Ann Lightner, Texas Tech University; Michaele Morrow, Texas Tech University; Robert Ricketts, Texas Tech University; Mark Riley, Northern Illinois University
Discussant: Wayne Counts, The University of Texas of the Permian Basin

Did Debt Constraints Influence U.S. Multinationals' Repatriations and Repayment of Debt with Their Holiday Cash?
Susan M. Albring, University of South Florida; Lillian F. Mills, The University of Texas at Austin; Kaye J. Newberry, University of Houston
Discussant: Thomas D. Schultz, Miami University

3.10 Assessing Controls and Fraud Risks; also Advanced Data Modeling for AIS Course

Moderator: Saeed Roohani, Bryant University

Business Information Intensity as a Construct in Assessing Control Risk.
Akhilesh Chandra, The University of Akron; Thomas Calderon, The University of Akron

The Auditor's Assessment of Fraud Risk: A Fuzzy Logic Approach.
Christie L. Comunale, Long Island University-C.W. Post Campus; Rebecca L. Rosner, Long Island University-C.W. Post Campus; Thomas R. Sexton, Stony Brook University

KaDo: An Advanced Data Modeling, Database Design, Database Implementation, and Information Retrieval Case for the Accounting Information Systems Class.
Guido L. Geerts, University of Delaware; Kinsun Tam, State University of New York at Albany

3.11 Auditor and User Judgments of Fraud

Moderator: Jennifer Blaskovich, University of Nebraska-Omaha

Fraud Brainstorming Using Computer-Mediated Communication: The Effects of Brainstorming Technique and Facilitation.
Antoinette Lynch, Florida International University; Uday Murthy, University of South Florida; Terry Engle, University of South Florida
Discussant: Kathy Hurtt, Baylor University

Impact of the Type of Audit Team Discussions on Auditors' Identification and Mental Simulations of Material Frauds.
Ken T. Trotman, University of New South Wales; Roger Simnett, University of New South Wales; Amna Khalifa, University of New South Wales
Discussant: Velina K. Popova, University of Oklahoma

The Effects of Internal Audit Report Disclosure on Investor Confidence and Investment Decisions.
Travis P. Holt, The University of Alabama; Todd Dezoort, The University of Alabama
Discussant: Michael Favere-Marchesi, Simon Fraser University

3.12 Independence-Archival

Moderator: Randal Elder, Syracuse University

Tax Service Fees and Auditor Independence: Evidence from Going-Concern Audit Opinions Prior to Bankruptcy Filings.
Dahlia Robinson, Arizona State University
Discussant: Nazik S. Roufaiel, SUNY at Empire State College

Non-Audit Fees and Auditor's Propensity to Issue Going Concern Opinions: Extensions and Refinements.
Ferdinand A. Gul, The Hong Kong Polytechnic University; Kam-Wah Lai, The Hong Kong Polytechnic University
Discussant: Allen D. Blay, University of California, Riverside

Nonaudit Services and Auditor Independence: Are Investors' Perceptions Different in a Post Sarbanes-Oxley World?
Nena Park, Ernst & Young; C. Terry Grant, California State University, Fullerton; Stephen W. Wheeler, University of the Pacific
Discussant: Kim Dunn, Florida Atlantic University

3.13 Internal Control and Enterprise Risk Management

Moderator: Jose Hernandez, Vrije Univesiteit Amsterdam

Internal Control Weaknesses and Client Risk Management.
Randal Elder, Syracuse University; Yan Zhang, SUNY at Binghamton; Jian Zhou, SUNY at Binghamton; Nan Zhou, SUNY at Binghamton
Discussant: Mark Kohlbeck, Florida Atlantic University

Are Auditors Affected by Internal Control Weakness Disclosures? Evidence from Going Concern Opinions.
Dan Li, Georgia Institute of Technology
Discussant: J. Douglas Frazer, Millersville University of Pennsylvania

Information Conveyed in Hiring Announcements of Senior Executives Overseeing Enterprise-Wide Risk Management Processes.
Mark S. Beasley, North Carolina State University; Donald P. Pagach, North Carolina State University; Richard A. Warr
Discussant: Ayalew A. Lulseged, Florida State University

3.14 Further Defining AACSB Standards for AQ and PQ Faculty—Best Practices

Moderator: Jack Wilkerson, Wake Forest University


J. Lowell Mooney, Georgia Southern University
Ira Solomon, University of Illinois-Urbana Champaign
Kevin Stocks, Brigham Young University
Jerry Trapnell, AACSB

3.15 Accounting Research in China

Moderator: T. J. Wong, The Chinese University of Hong Kong


Kevin Chen, The Hong Kong University of Science and Technology
Bin Ke, The Pennsylvania State University
Joseph Piotrosky, Stanford University

3.16 Analysts' Earnings Forecasts

Moderator: May H. Zhang, University of Missouri-Columbia

Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors.
Kathryn Kadous, Emory University; Molly Mercer, Arizona State University; Jane Thayer, Emory University
Discussant: Jon Perkins, Florida State University

Analysts' Incentives and Street Earnings.
Bok Baik, Florida State University; David B. Farber, University of Missouri-Columbia; Kathy R. Petroni, Michigan State University
Discussant: Sarah McVay, New York University

Do Analysts Who Issue Cash Flow Forecasts Predict More Accurate Earnings?
Jinhan Pae, Queen's University; Shiheng Wang, Queen's University; Choong-Yuel Yoo, Queen's University
Discussant: Sarah McVay, New York University

3.17 Analytical Modeling of Financial Reporting Decisions

Moderator: Edward Riedl, Harvard Business School

Competition and Informational Consequences of Smoothing Firm Income.
Mehmet Ozbilgin, Baruch College-CUNY
Discussant: Michael T. Kirschenheiter, Purdue University

Reasonably Certain Estimates, Recognition, and Communication of Uncertainty.
Robert P. Magee, Northwestern University
Discussant: Michael T. Kirschenheiter, Purdue University

Voluntary Disclosure under Uncertainty about the Reporting Objective.
Eti Einhorn, Tel Aviv University
Discussant: Michael T. Kirschenheiter, Purdue University

3.18 Consequences of Firms' Life Cycle

Moderator: Joseph H. Anthony, Michigan State University

Accruals and Managerial Operating Decisions over the Firm Life Cycle.
Michelle Liu, The Pennsylvania State University
Discussant: Jeffrey Doyle, Utah State University

Life Cycle, Cost of Capital, Earnings Persistence and Stock Returns.
Paul Hribar, University of Iowa; Nir Yehuda, Cornell University
Discussant: Jeffrey Doyle, Utah State University

The Interrelationship of Business Type, Life Cycle Stage and R&D Performance.
Hsiao Wen Wang, National Changhua University of Education
Discussant: Jeffrey Doyle, Utah State University

3.19 Corporate Governance

Moderator: Thomas C. Omer, Texas A&M University

The Effect of Auditor Choice on Financing Decisions.
Xin Chang, University of Melbourne; Sudipto Dasgupta, Hong Kong University of Science and Technology; Gilles Hilary, Hong Kong University of Science and Technology
Discussant: Lihong Liang, George Washington University

Does Venture Capitalist Quality Affect Corporate Governance?
Wan Wongsunwai, Harvard University
Discussant: Lihong Liang, George Washington University

Corporate Governance and Backdating of Executive Stock Options.
Daniel W. Collins, University of Iowa; Guojin Gong, The Pennsylvania State University; Haidan Li, University of Iowa
Discussant: Lihong Liang, George Washington University

3.20 Earnings and Non-Earnings Information Arrival

Moderator: David Hurtt, Baylor University

Information Externalities in Capital Markets: The Economic Determinants of Suppliers' Stock Price Reaction to Their Major Customers' Information Events.
Shailendra Pandit, The Ohio State University; Charles Wasley, University of Rochester; Tzachi Zach, Washington University in St. Louis
Discussant: Hai Lu, University of Toronto

Overreaction to Intra-Industry Information Transfers?
Jocob Thomas, Yale University; Frank Zhang, Yale University
Discussant: Hai Lu, University of Toronto

The Time Pattern of Earnings Information Arrival at the Market.
Myojung Cho, Fordham University
Discussant: Hai Lu, University of Toronto

3.21 Earnings Management Incentives

Moderator: Steve Wj Lin, Florida International University

Do Underwriters or Venture Capitalists Restrain Earnings Management by IPO Issuers?
Gemma Lee, The University of Alabama; Ronald W. Masulis, Vanderbilt University
Discussant: Ray Pfeiffer, University of Massachusetts

Regulations, Earnings Management, and Post-IPO Performance: The Chinese Evidence.
Jennifer Kao, University of Alberta; Donghui Wu, The Hong Kong Polytechnic University; Zhifeng Yang, City University of Hong Kong
Discussant: Ray Pfeiffer, University of Massachusetts

Capital Market Pressures and Earnings Management: Evidence from U.S. Dual-Class Firms.
Feng Chen, University of Toronto
Discussant: Ray Pfeiffer, University of Massachusetts

3.22 Voluntary Disclosure and Financial Analysts

Moderator: Isabel Wang, Michigan State University

Do Supplementary Sales Forecasts Increase the Credibility of Financial Analysts' Earnings Forecasts?
Edmund C. Keung, National University of Singapore
Discussant: P. Eric Yeung, University of Georgia

Voluntary Disclosures that Help Analysts Forecast Earnings.
Orie Barron, The Pennsylvania State University; Donal Byard, Baruch College-CUNY; Yong Yu, The University of Texas at Austin
Discussant: P. Eric Yeung, University of Georgia

Conference Call Disclosures and Firm Performance: An Empirical Analysis of the Length and Content of Earnings-Related Conference Calls
Dawn A. Matsumoto, University of Washington; Maarten Pronk, Erasmus University Rotterdam and Tilburg University; Erik Roelofsen, Erasmus University Rotterdam
Discussant: P. Eric Yeung, University of Georgia

3.23 Applications of Historical Methods and Databases

Moderator: Debra Kerby, Truman State University

Retail Customers' Interest Charges in Late Eighteenth and Early Nineteenth Century New Paltz, NY.
Joan Hollister, SUNY at New Paltz
Discussant: Stephen Walker, University of Wales at Cardiff

The Fiscal Politics of Statehood in New Mexico and Arizona.
Stephanie D. Moussalli, University of West Florida
Discussant: Stephen Walker, University of Wales at Cardiff

Performance-Based Compensation: How an Oral History Can Inform Our Understanding of Accounting Partnership Income Allocation Models.
Rachel F. Baskerville, University of Exeter Great Britain; John Beechey, UNITEC Auckland New Zealand
Discussant: Stephen Walker, University of Wales at Cardiff

3.24 Data-Oriented Fraud Detection Tools and Techniques

Moderator: Scott L. Summers, Brigham Young University


Conan Albrecht, Brigham Young University
Uday Murthy, University of South Florida

3.25 Financial Responses to Information Technology Information in Capital Markets

Moderator: Arinola O. Adebayo, University of South Carolina Aiken

The Value of Disclosure of Information Technology Investments.
Charlene Henderson, University of Arkansas; Kevin Kobelsky, Baylor University; Vernon J. Richardson, University of Arkansas; Rodney E. Smith, California State University, Long Beach
Discussant: Jorge A. Romero, Towson University

The Effect of Information Technology on Cost of Capital: An Industry Level Analysis.
Vincent Shea, Kent State University; Kevin Dow, Kent State University; Pervaiz Alam, Kent State University
Discussant: Juan Manuel Sanchez, University of Arkansas

The Pervasive Nature of IT Controls: An Examination of Material Weaknesses in IT Controls and Audit Fees.
Joseph Canada, University of Central Florida; John R. Kuhn, University of Central Florida; Steve G. Sutton, University of Central Florida and University of Melbourne
Discussant: Jee-Hae Lim, University of Waterloo

3.26 A Globally Converged Conceptual Framework

Moderator: Ian P. N. Hague, Accounting Standards Board, Canada


Mary Barth, International Accounting Standards Board and
Stanford University
Tom J. Linsmeier, Financial Accounting Standards Board
Kevin H. McBeth, Financial Accounting Standards Board

3.27 IFRS

Moderator: Shifei Chung, Rowan University

Corporate Transparency Differences in the Asian Region: The Feasibility of Global Standardization in Practice?
Richard D. Morris, University of New South Wales; Sidney J. Gray, University of Sydney
Discussant: Asheq R. Rahman, Massey University

Comparing the Value Relevance of Accounting Information in China: Standards and Factor Effects.
Shwu Hsing Wu, Tainan University of Technology; Meihua Koo, University of Nevada, Las Vegas; Tzu-Chuan Kao, Kun Shan University
Discussant: Shifei Chung, Rowan University

The Effect of Harmonization to International Financial Reporting Standards on the Quality of Earnings—The Case of Argentina.
Wanda M. Mattei, University of Puerto Rico-Rio Piedras
Discussant: Robert K. Larson, University of Dayton

3.28 Incentives (Analytical and Archival)

Moderator: Cheryl L. Dunn, Grand Valley State University

An Examination of the Efficiency of Resource Allocation Auctions within Firms.
Stanley Baiman, University of Pennsylvania; Paul Fischer, The Pennsylvania State University; Madhav V. Rajan, Stanford University; Richard E. Saouma, University of California, Los Angeles
Discussant: Anup Srivastava, Texas A&M University

Discontinuity in Earnings Reports and Managerial Incentives.
Tatiana Fedyk, University of California, Berkeley
Discussant: Romana Autrey, Harvard University

Relevance of Past Performance Measures in Chief Executive Compensation.
Rajiv Banker, Temple University; Rong Huang, Baruch College-CUNY
Discussant: Romana Autrey, Harvard University

3.29 Accounting Education—Miscellaneous Topics

Moderator: Tom Lechner, University of Utah

Teaching International Accounting: An Assignment to Measure the Ability of Students to Use the Internet to Translate Currencies and Record the Results.
William B. Pollard, Appalachian State University
Discussant: Bear C. Chang, California State University, Dominiquez Hills

An Exploratory Study of the Use of Teaching Portfolios by Accounting Faculty.
Lizabeth A. Austen, East Carolina University; Edwin A. Doty, Jr., East Carolina University; Brian O'Doherty, East Carolina University
Discussant: Sudha K. Krishnan, Loyola Marymount University

An Empirical Investigation of the Effects of SRS Technology on Introductory Managerial Accounting Students.
Christopher T. Edmonds, Virginia Polytechnic Institute & State University; Thomas P. Edmonds, The University of Alabama at Birmingham
Discussant: Tom Lechner, University of Utah

3.30 Inter-Firm Collaborations (Archival)

Moderator: Barbara J. Eide, University of Wisconsin-La Crosse

Human Resource Outsourcing: Market and Operating Performance.
Maureen G. Butler, University of South Florida; Carolyn M. Callahan, University of Arkansas
Discussant: Karen Sedatole, Michigan State University

Selling to Godzilla: Evidence on the Performance Implications of Having Wal-Mart as a Major Customer.
Perry W. Solheim, Montana State University, Bozeman; Taylor Randall, University of Utah; Mike Lemmon, University of Utah
Discussant: Dennis Campbell, Harvard University

Firm Partnerships and Alliances: The Impact of Partnering Relationships on Operating Risk and Performance.
Carolyn M. Callahan, University of Arkansas; E. Ann Gabriel, Ohio University; Rodney E. Smith, University of California, Long Beach
Discussant: Dennis Campbell, Harvard University

3.31 Performance Incentives (Experimental)

Moderator: Theresa Libby, Wilfrid Laurier University

The Influence of Perceived Contribution and Rewards on Performance Outcome Satisfaction.
Glen P. Kobussen, University of Saskatchewan; Suresh Kalagnanam, University of Saskatchewan; Ganesh Vaidyanathan, University of Saskatchewan
Discussant: Alan Webb, University of Waterloo

Measuring and Motivating Quantity, Creativity, or Both.
Steven J. Kachelmeier, The University of Texas at Austin; Bernhard E. Reichert, The University of Texas at Austin; Michael G. Williamson, The University of Texas at Austin
Discussant: Alan Webb, University of Waterloo

Building and Sustaining Trust: The Effects of CEO Compensation and Firm Horizon on Employee Productivity in an Environment with Implicit Employment Contracts.
Jeffrey Hales, The University of Texas at Austin; Michael G. Williamson, The University of Texas at Austin
Discussant: Maryanne M. Mowen, Oklahoma State University

3.32 The First Year Experience

Moderator: Linda Hayden Tarrago, Hillsborough Community College


Michele Martinez, Hillsborough Community College
Barbara Thomas, East West University

3.33 Management Accounting: Creating the Right Balance in Education

Moderator: Paul Sharman, Institute of Management Accountants


Linda Devonish-Mills, Institute of Management Accountants
Raef Lawson, Institute of Management Accountants
Relmond Van Daniker, Association of Government Accountants

3.34 Effective Learning through Cases: Examples from the Trueblood Case Study Series

Moderator: Kathy Shoztic, Deloitte

Presenter/Facilitator: Val Bitton, Deloitte

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