Research Forum III
Tuesday, August 7, 2007
9:45 am-11:00 am

1. A Comparative Assessment of Nonprofit Directors Interests in Accounting and Finance Related Continuing Education Opportunities.
   Susan M. Moncada, Indiana State University
   
   
2. A Principal-Agency Perspective on ERP Implementation Decisions.
   Jidong Zhang, Peking University; Liyan Wang, Peking University; Qing Liao, Ball State University
   
   
3. An Empirical Study Related to the Impact of Differing ERP Systems on Organizational Performance.
   Michael Williams; University of Southern Indiana; Mehmet Kocakulah, University of Southern Indiana; Brian McGuire, University of Southern Indiana
   
   
4. Assessing the Ethical Behavior of Accounting and Business Majors.
   Thomas G. Calderon, The University of Akron; Akhilesh Chandra, The University of Akron; Mark Welfley, The University of Akron
   
   
5. Can the Earnings Fixation Hypothesis Explain the Accrual Anomaly?
   Linna Shi, Nanyang Technological University
   
   
6. Cash Flows and the Product Life Cycle.
   M. Waldron, University of Otago; C. Jordan, University of Southern Mississippi
   
   
7. Does Advanced Information Technology Expertise Moderate the Auditors' E-Commerce Audit Judgment Capability? A Perception-Based Structural Equation Analysis.
   Jagdish Pathak, University of Windsor; Mary Robinson Lind, North Carolina A&T State University
   
   
8. Drill Down Financial Prototype—An AIS Student Project.
   Zafar U. Khan, Eastern Michigan University; Ru Knoedler, Eastern Michigan University
   
   
9. Electric Utility Companies Report Expectations on SFAS No. 143.
   Martha A. Fasci, The University of Texas at San Antonio; David Ramirez, Valero Energy Corporation; Veronda F. Willis, The University of Texas at San Antonio
   
   
10. Goodwill Impairment Charges under SFAS No. 142:Role of Executives' Incentives and Corporate Governance.
    Lale Guler, Baruch College–CUNY
    
    
11. Growth, Managerial Reporting Behavior, and Accounting Conservatism.
    Gerald Lobo, University of Houston; Kiran Parthasarathy, University of Houston; K. (Shiva) Sivaramakrishnan, University of Houston
    
    
12. Hedge Fund Activism.
    [Presentation Cancelled]
    April Klein, New York University; Emanuel Zur, New York University
    
    
13. Identifying Earnings Management: A Financial Statement Analysis (Red Flag) Approach.
    Luke Bayley, ABN AMRO; Stephen L. Taylor, University of New South Wales
    
    
14. Informedness and Consensus of Accounting Information Post Sarbanes-Oxley Act: High-Tech Firms versus Low-Tech Firms.
    Sung S. Kwon, York University; Brian Gaber, York University; Liona Lai, York University
    
    
15. Inside Blockholders, Outside Blockholders, and Accruals Quality.
    Feng Chen, University of Toronto; Mary S. Stone, The University of Alabama; Lin Zheng, Mercer University
    
    
16. Integrating Growth and Debt to Form P/E Investment Strategy: The Case of Electronic Industry in Taiwan.
    Huoshu Peng, National Taipei University; Mei-Hui Chen, National Defense University; Ar-Wen Hong
    
    
17. Internal Governance, External Governance, and Improvements in Internal Control Quality.
    Chan Li, University of Kansas; Kathleen Hertz Rupley, Portland State University
    
    
18. Is the Cash Flow Managed? An Empirical Evidence from Quarterly Financial Reports of Chinese Listed Firms.
    Shuang Xue, Shanghai University of Finance and Economics; Xiang Cai; Hong Guo
    
    
19. Management's Reporting Incentives and Goodwill Impairments Under SFAS No. 142.
    Kang Cheng, Howard University; Yu Cong, Towson University
    
    
20. MBAR Models:An Empirical Investigation(1974–2004).
    Anastasia Maggina, Business Consultant Ph.D.
    
    
21. New Evidence on Financial Analyst Superiority in Forecasting Earnings.
    Kenneth S. Lorek, Northern Arizona University; Donald P. Pagach, North Carolina State University
    
    
22. On the Timeliness of Price Discovery.
    Wendy Anne Beekes, Lancaster University; Philip Brown, The University of New South Wales and University of Western Australia
    
    
23. Option Acceleration in Response to SFAS 123(R).
    Steven Balsam, Temple University; Austin Reitenga, The University of Alabama; Jennifer Yin, The University of Texas at San Antonio
    
    
24. Prior Levels of Voluntary Disclosure and the Market Reaction to Interim Earnings Announcements.
    Eugene C. M. Cheng, Citigroup Investment Banking Southeast Asia; Stephen M. Courtenay, Nanyang Technological University; Asheq R. Rahman, Massey University
    
    
25. R&D Expenditures, Uncertainty and Cost of Capital.
    Pervaiz Alam, Kent State University; Min Liu, Kent State University
    
    
26. Residual Income Valuation and Current Cost Accounting.
    David Ashton, University of Bristol; Ken Peasnell, University of Lancaster; Pengguo Wang, Imperial College London
    
    
27. Restatement of Earnings, Accruals Quality, and Cost of Capital.
    Pervaiz Alam, Kent State University
    
    
28. Share Repurchases, Option Exercises, and Executives Opportunistic Behavior.
    Naser Khaledi, Purdue University Calumet
    
    
29. Signaling Future Performance Through Accounting Choice: The Case of R&D Accounting in France.
    Anne Cazavan-Jeny, Essec Business School; Thomas D. Jeanjean, HEC School of Management; Peter R. Joos, Baruch College–CUNY
    
    
30. Stock Market Liquidity and Firm Performance: Wall Street Rule or Wall Street Rules?
    Vivian W. Fang, Tulane University; Thomas H. Noe, Tulane University; Sheri Tice, Tulane University
    
    
31. Stock Market Valuation of the Tradeoff between R&D and Advertising Intensities During an Economic Downturn.
    Ahmed Ebrahim, SUNY at New Paltz; Surinder Tikoo, SUNY at New Paltz
    
    
32. Tax-Related Political Costs and Incentives to Voluntarily Adopt Fair Value Reporting.
    Jane Mooney, Simmons College; Kathleen M. Weiden, Fairfield University
    
    
33. The Characteristics of Firms that Early Adopted FRS 10 in the U.K.
    Victoria Wang, National Chung Hsing University
    
    
34. The Efficiency of Market Reaction to Earnings News.
    Bin Miao, Nanyang Technological University
    
    
35. The Impact of the Statutory-Backed Continuous Disclosure Regime on the Capital Market Reaction to Management Earnings Forecasts in New Zealand.
    Keitha Dunstan, Victoria University of Wellington; Gerry Gallery, Queensland University of Technology; Thu Phuong Truong, Victoria University of Wellington
    
    
36. The Impact of Variable Structure Changes on Earnings Management.
    Yi Pei Liu, National Taipei University Taiwan; Yu Shu Cheng, National Yunlin University of Science and Technology Taiwan
    
    
37. The Use of Valuation Models by Investment Analysts.
    Shahed Imam, University of Warwick; Richard Barker, University of Cambridge; Colin Clubb, University of Warwick
    
    
38. To Give or Not to Give: Charity and Nonprofit Fraud.
    Richard G. Brody, University of New Mexico
    
    
39. Trading Volume, Information Precision and Transaction Costs: A Closer Look.
    Hua Cheng, University of Paris Dauphine
    
    
40. Using the FASB's Qualitative Characteristics in Earnings Quality Measures.
    Abhijit Barua, Florida International University
    
    

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