Research Forum II
Monday, August 6, 2007
3:30 pm-5:00 pm

1. A Temporal Analysis of Earnings Volatility, Its Determinants, and Earnings Relevance.
   Changling Chen, University of Waterloo; Alan (Guoming) Huang, University of Waterloo; Ranjini Jha, University of Waterloo
   
   
2. A Theory of Accounting Relativity: Double-Entry Bookkeeping as a Transformation of Coordinates.
   Yoshitaka Fukui, Aoyama Gakuin University
   
   
3. An Alternative Explanation of Accounting Anomalies: The Case of Post-Earnings Announcement Drift.
   Alireza Daneshfar, University of New Haven; Zabihollah (Zabi) Rezaee, The University of Memphis
   
   
4. An Empirical Analysis of the Relationship between Corporate Governance and Environmental Information Disclosure Practices in Korea.
   Yong-Ki Jung, Chonnam National University; Sun-Hwa Kim, Chonnam National University; Jee-Hae Lim, University of Waterloo
   
   
5. An Empirical Investigation on the Effect of Imputation Credits on the Remittance of Overseas Dividends.
   Ming-Chin Chen, National Chengchi University
   
   
6. An Experimental Investigation of Endogenously versus Exogenously Determined Guidance: Implications for Using Social Norms in Financial Reporting.
   Amy K. Choy, University of Alberta; Ronald R. King, Washington University
   
   
7. An Investigation of the Association between Governance Quality and Accrual-Based Earnings Quality.
   Mindell Reiss Nitkin, Simmons College
   
   
8. An Overview of Web 2.0 and Accounting Information Systems.
   Yu Cong, Towson University; Hui Du, The University of Texas–Pan American
   
   
9. Audit Independence, Client Importance and Audit Quality in the Regulated Controlled Market.
   Suphamit Techamontrikul, Faculty of Commerce and Accountancy and Chulalongkorn University
   
   
10. Audit Quality and Business Complementarity.
    En-Te Hsu, Tunghai University; Joanna L. Y. Ho, University of California, Irvine; Pei-Chen Lee, Tunghai University
    
    
11. Biases and Error Measures: How to Compare Valuation Methods.
    Ingolf Dittmann, Erasmus University Rotterdam; Ernst Maug, University of Mannheim
    
    
12. Cash Holdings and Corporate Transparency: An International Perspective.
    Yan Zhang, State University of New York at Binghamton; Pinghsun Huang, Massey University
    
    
13. CEO Stock Options, Future Earnings Performance, and Corporate Governance Quality of Compensation Committees.
    Jerry Sun, University of Windsor
    
    
14. Communication of Material Weaknesses in SEC Filings by Computer Companies.
    Sheri L. Erickson, Minnesota State University, Moorhead; Joann Segovia, Minnesota State University, Moorhead; Marsha Weber, Minnesota State University, Moorhead; Donna Dudney, University of Nebraska–Lincoln
    
    
15. Comparing the Quality of Accruals for GAAP versus Non-GAAP Summary Performance Measures in Financial Reporting.
    Desmond Tsang, McGill University
    
    
16. Credibility of Sustainability Reporting.
    Irene M. Herremans, University of Calgary; Jamal A. Nazari, University of Calgary
    
    
17. Determinants of Client-Initiated and Auditor-Initiated Auditor Changes.
    Thomas G. Calderon, The University of Akron; Emeka O. Ofobike, The University of Akron
    
    
18. Determinants of Coauthorship for the Most Productive Authors of Accounting Literature.
    Khondkar E. Karim, Rochester Institute of Technology; Robert W. Rutledge, Texas State University; Alan Reinstein, Wayne State University
    
    
19. Do Accruals Exacerbate Information Asymmetry in the Market?
    Sonia Wasan, Virginia Commonwealth University; Jeff P. Boone, The University of Texas at San Antonio
    
    
20. Do Analysts Influence Corporate Financing and Investment?
    John A. Doukas, Old Dominion University; Chansog Francis Kim, City University of Hong Kong; Christos Pantzalis, University of South Florida
    
    
21. Does Expensing of R&D Expenditures Reduce the Informativeness of Accounting Information: Evidence from Earnings Announcements.
    Mustafa Ciftci, University of Manitoba
    
    
22. Does the Use of Financial Information Make Donors Behave More Rationally?
    Evelyn A. McDowell, Rider University
    
    
23. Earnings Management and Big Auditors: The Influence of Legal and Political Institutions.
    [Presentation Cancelled]
    Jim Wang, The Hong Kong Polytechnic University
    
    
24. Earnings Management of the Affiliated Business Groups: The Effect of Whether Being Audited by the Same CPA Firm.
    Ruey-Dang Chang, National Sun Yat-Sen University Taiwan; Chun-Ju Fang, Tunghai University Taiwan; Yee-Chy Tseng, Tainan University of Technology Taiwan
    
    
25. Earnings Quality and Shareholders' Class Action Lawsuits.
    Vic Naiker, Auckland University; Farshid Navissi, Monash University; Keryn Chalmers, Monash University
    
    
26. Enhancing the Quality of the Audit Enquiry Process: A Research Note.
    Guoping Liu, Ryerson University
    
    
27. Evidence of Gender Differences in Audit Firm Subcultures: Traditional Professional Values versus Competitive, Market Oriented Values.
    Carolyn A. Windsor, Monash University; Bent B. Warming Rasmussen, University of Southern Denmark
    
    
28. Exceptions to Code Requirements to Maintain Inventories: "How Many" and "What Kinds" of Businesses Benefit?
    Robert E. Blatz Jr., University of Michigan–Dearborn
    
    
29. Great Migration: How Recent Events Changed the Switching Behavior of Top-Tier Audit Clients.
    Mary W. Sullivan, The George Washington University
    
    
30. Internal Control and Fraudulent Litigation Prediction:Application of Neuro Fuzzy System.
    Hsueh-Ju Chen, National Chung Hsing University; Chin-Shien Lin, National Chung Hsing University; Shaio-Yan Huang, Feng Chia University
    
    
31. Minimum Taxation by Taxing Wealth—Capital Budgeting and Business Strategy.
    Caren Sureth, University of Paderborn; Ralf Maiterth, University of Hanover; Jens Mueller, University of Paderborn
    
    
32. Non-Audit Fees and Earnings Management: Evidence from France.
    Julien Le Maux, University Paris 1 Panthéon Sorbonne
    
    
33. On a Logical Structure for the Authoritative Accounting Literature: A Preliminary Evaluation of the FASB's Codification Structure.
    Ingrid E. Fisher, University at Albany–State University of New York
    
    
34. Pre- and Post-SOX Associations between Audit Firm Tenure and Earnings Management Risk.
    Santanu Mitra, Wayne State University; Donald R. Deis, Texas A&M University–Corpus Christi
    
    
35. Reengineering Business Reporting: Creating a Test Bed for Technology Driven Reporting.
    Michael Alles, Rutgers University; Miklos Vasarhelyi, Rutgers University
    
    
36. Selection-Socialization and the "Inverted-U" Phenomenon in Moral Reasoning of Accountants in Public and Industry Practice.
    Mohammad J. Abdolmohammadi, Bentley College; Donald L. Ariail, Texas A&M University–Kingsville
    
    
37. The Change of Corporate Domicile, Tax Planning and Legal Environment.
    Lawrence Henry Bajor, Bowling Green State University
    
    
38. The Effect of Fewer Big Audit Firms on Audit Fees: The Case of Arthur Andersen Collapse.
    Magdy Farag, Kent State University
    
    
39. The Effect of Mentoring on Supervisor-Auditor Relationships.
    Cathleen L. Miller, Wayne State University; Philip H. Siegel, Florida Atlantic University; Alan Reinstein, Wayne State University
    
    
40. The Effects of IT Capabilities on Auditor Performance.
    Fang-Chun Liu, Rutgers University; Chin S. Ou, National Chung Cheng University; Miklos A. Vasarhelyi, Rutgers University; Meng T. Wu, National Chung Cheng University
    
    
41. The Impact of Foreign Ownership and Board Membership on the Performance of Domestic Banks: Evidence from Portugal.
    [Presentation Cancelled]
    Mohamed Azzim Gulamhussen, Instituto Superior de Ciências do Trabalho e da Empresa; Luís Miguel Guerreiro, Banco De Portugal
    
    
42. The Impact of Group Interaction on Fraud Risk Assessment and Decision Aid Reliance.
    Anna Alon, University of Central Florida
    
    
43. The Relationship between Auditor Opinion and Financial Distress.
    Hsu-Ling Chang, Ling Tung University; Yahn-Shir Chen, National Yunlin University of Science and Technology
    
    
44. The Relationship between Stock Prices and Dividends in Taiwan Stock Market Evidence Based on Time-Varying Present Value Model.
    Hsu-Ling Chang, Ling Tung University; Yahn-Shir Chen, National Yunlin University of Science and Technology
    
    
45. Voluntary Disclosure Transparency and Corporate Governance.
    Andrew J. Felo, Pennsylvania State Great Valley
    
    
46. Whose Internal Audit Department Is It? The Impact of Audit Committee Internal Audit Dominion on the Nature of Internal Audit Activities.
    Lawrence J. Abbott, University of Memphis; Susan Parker, Santa Clara University; Gary F. Peters, University of Arkansas
    
    

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