Research Forum V
Wednesday, August 8, 2007
9:45 am-11:00 am

1. "Practice What You Teach" Accounting Program, Firm and Faculty Benefits from a Scholar-In-Residence Program.
   Frank M. Messina, The University of Alabama at Birmingham; Steve Grice, Troy University
   
   
2. A Comparative Analysis of Student and Faculty Perception of Effective Assessment Strategies: Is There a Disconnect?
   Joseph Riotto, New Jersey City University
   
   
3. A Cross-Country Study on the Effects of National Culture on Earnings Management.
   Sam Han, Singapore Management University; Tony Kang, Florida Atlantic University; Stephen Salter, University of Cincinnati; Yong Keun Yoo, Korea University
   
   
4. A Framework for Efficient Corporate Governance System in Developing Countries: The Case of the Gulf Countries.
   Wagdy M. Abdallah, Seton Hall University
   
   
5. A Stakeholder Framework on Performance Measurement Design—Evidence from China.
   Guliang Tang, University of International Business and Economics; Pingli Li, Middlesex University Business School
   
   
6. Accounting Students' Perceptions of a Learning Management System: An International Comparison.
   Ilias Basioudis, University of Aston; Paul De Lange, RMIT University; Themin Suwardy, Singapore Management University; Paul Wells, Auckland University of Technology
   
   
7. Adapting International Financial Reporting Standards: The Mexican Case.
   Esperanza Huerta, Instituto Tecnologico Autonomo de Mexico; Francisco Villanueva, Instituto Tecnologico Autonomo de Mexico
   
   
8. An Active Learning Exercise in Introductory Managerial Accounting with Student Outcome Assessment.
   Judith A. Sage, University of Illinois at Springfield; Lloyd G. Sage, University of Illinois at Springfield
   
   
9. An Analysis of Mandatory Rotation and Auditor Independence.
   Chiawen Liu, National Taiwan University; Taychang Wang, National Taiwan University
   
   
10. An Exploratory Assessment of U.K. Public Accountants' Cognitive Style: Are There Cross-Cultural Differences?
    Lewis Shaw, Suffolk University; Laurie Pant, Suffolk University; Anne Woodhead, University of Durham
    
    
11. An International Comparison of Faculty Perceptions on Professionalism and Ethics in Accounting Education.
    Karen S. Cravens, The University of Tulsa; Natalie Eneff; Tracy S. Manly, University of Tulsa; Laura Quiroz
    
    
12. Appropriate Internal Corporate Governance Mechanisms for TSEC-Listed Electronic Companies.
    Chiaju Crystal Kuo, Mingdao University; Yung-Yu Lai, The Overseas Chinese Institute of Technology; Chung-Jen Fu, National Yunlin University of Science and Technology
    
    
13. Are Customer Service Qualities Lead Indicators for Financial Performance? An Analysis of the Airline Industry.
    Khim L. Sim, Roger Williams University; Khay Boon Tan, Nanyang Technological University; Larry N. Killough, Virginia Polytechnic Institute & State University
    
    
14. Are IFRS and U.S. GAAP Converging? Preliminary Evidence from European Union Companies Listed on the New York Stock Exchange.
    Susan Boedeker Hughes, University of Vermont; James F. Sander, Butler University
    
    
15. Auditor Selection, Client Firm Characteristics, and Corporate Governance: Evidence from an Emerging Market.
    Mine H. Aksu, Sabanci University; Turkan Onder, Sabanci University; Kemal Saatcioglu, Sabanci University
    
    
16. Auditor Switching, Earnings Quality, and the Cost of Capital.
    Lee-Seok Hwang, Seoul National University; Kyung-Tae Kim, University of Seoul; Su-Keun Kwak, Seoul National University
    
    
17. Controlling Shareholders' Opportunism: The Case of Stock Repurchase and Cash Dividends.
    Soon Suk Yoon, Chonnam National University; Hyo Jin Kim, Chonnam National University
    
    
18. Culture Match: How Greed Destroyed Arthur Andersen and Enron.
    Yvette J. Lazdowski, Plymouth State University and Argosy University
    
    
19. Determinants of Director Turnover.
    Sharad Asthana, The University of Texas at San Antonio; Steven Balsam, Temple University
    
    
20. Determinants of Horizons of Analysts' Earnings Forecasts.
    Chen-Lung Chin, National Chengchi University; Chien-Ju Lu, National Chengchi University
    
    
21. Do You Get What You Pay For? An Experimental Analysis of Managers' Decisions and Owners' Expectations.
    Markus C. Arnold, University of Göttingen; Robert M. Gillenkirch, University of Göttingen; Susanne A. Welker, University of Göttingen
    
    
22. Educational Intervention: Preparing Accounting Students to Identify Ethical Dilemmas.
    Mary Jo Billiot, New Mexico State University; Sid Glandon, The University of Texas at El Paso; Terryann Glandon, The University of Texas at El Paso
    
    
23. Evidence on the Usefulness of Components of Cash Flows from Operations in Predicting Future Cash Flows.
    Neal Arthur, The University of Sydney; Grace Ching-Hui Chuang, The University of Sydney
    
    
24. Executive Pay Gap in Family Controlled Businesses.
    Ying-Fen Lin, National Dong Hwa University; Yu-Ting Shih, National Dong Hwa University
    
    
25. Factors Influencing the Voluntary Reinstatement of Goodwill in the U.K.
    Victoria Wang, National Chung Hsing University
    
    
26. Honesty Is the Best Policy—When There Is Money in It: Can Firms Promote Honest Reporting Behavior by Managers?
    Yuping Jia, Tilburg University
    
    
27. How Much Does a New CPA Cost? And Should It?
    G. Stevenson Smith, Southeastern Oklahoma State University
    
    
28. Implementation Issues in Moving Toward Harmonization in Fair Value Accounting for Fixed Assets in U.S.
    Shifei Chung, Rowan University; Ramesh Narasimhan, Montclair State University
    
    
29. Influence of Information Technology on Jobs and Performance Evaluation in Developing Countries: A Comparative Study.
    Mawdudur Rahman, Suffolk University; Mostaq M. Hussain, University of New Brunswick, St. John
    
    
30. Information Technology Expenditures, Organizational Capital and Firm Performance.
    Chaur-Shiuh Young, National Cheng Kung University; Liu-Ching Tsai, National Chia-Yi University
    
    
31. International Accounting Standards, Institutional Infrastructures, and Costs of Equity Capital around the World.
    [Presentation Cancelled]
    Jeong-Bon Kim, The Hong Kong Polytechnic University; Haina Shi, The Hong Kong Polytechnic University
    
    
32. Ivar Kreuger Reborn: A Swedish/American Accounting Fraud Resurfaces in Italy and India.
    Gaurav Kumar, University of Arkansas at Little Rock; Dale L. Flesher, University of Mississippi; Tonya K. Flesher, University of Mississippi
    
    
33. Market Consistent Embedded Values as "Fair Value" Measurements for Life Insurance Accounting: A Step Too Far with Finance Theory?
    Joanne Horton, London School of Economics; Richard H. Macve, London School of Economics; George Serafeim, Harvard University
    
    
34. On Using Journal Ranking to Evaluate Faculty Publication Performance.
    Chee W. Chow, San Diego State University; Kamal Haddad, San Diego State University; Gangaram Singh, San Diego State University; Anne Wu, National Chengchi University
    
    
35. Productivity Growth, Human Capital, and Technical Efficiency.
    Yahn-Shir Chen, National Yunlin University of Science and Technology; Chao-Ling Lin, National Yunlin University of Science and Technology and Chang Jung Christian University
    
    
36. Re-Forming Accounting Education—A Plea.
    Bala K. Balachandran, London South Bank University
    
    
37. Rules versus Principles Based Pension Accounting Standards: An Investigation of Comparability.
    Isabel Gordon, University of Sydney; Natalie Gallery, Queensland University of Technology
    
    
38. Setting Up a Socio-Economic Management Control System in Independent Professions: The Case of the Notary Public Offices.
    Laurent Cappelletti, University of Lyon 3 Iae-Iseor; Djamel Khouatra, University of Lyon 3 Iae-Iseor; Emmanuel Beck, University of Lyon 3 Iae-Iseor
    
    
39. State Ownership, Audit Quality and Impairment of Assets—Evidence from China.
    Phyllis L. L. Mo, Lingnan University; Pauline W. Y. Wong, The Hong Kong Polytechnic University; Donghui Wu, The Hong Kong Polytechnic University
    
    
40. The Chilean Corporate Governance System: The Effect of Non-Bank Financial Intermediaries and Audtiors on Earnings Quality and Disclosure Levels.
    Veronica Pizarro, Pontifica Universidad Catolica Valparaiso; Sakthi Mahenthiran, Butler University; David Cadematori, Pontifica Universidad Catolica Valparaiso; Roberto Curci, Butler University
    
    
41. The Design and Implementation of Activity-Based Costing in a Textile Company.
    Rong-Ruey Duh, National Taiwan University; Thomas Lin, University of Southern California; Wen-Ying Wang, National Chengchi University; Chao-Hsin Huang, National Taiwan University
    
    
42. The Effect of Accounting Curriculum on Creativity.
    Chin-Chen Chien, National Cheng Kung University; Ya-Yun Cheng, Hsiuping Institute of Technology
    
    
43. The Effects of Incentive Contract Types and Contract Components on Honesty in Managerial Reporting.
    Hung-Chao Yu, National Chengchi University
    
    
44. The Fit among Organizational Structure, Market Competition and Balanced Scorecard Usage: Impact on Organizational Performance.
    Chia-Ling Lee, National Chung Cheng University; David Yen, Miami University
    
    
45. The Impact of Life Cycle on Audit Fees: Evidence from Taiwan.
    Yu-Lin Chang, Ling Tung University; Chung-Jen Fu, National Yunlin University of Science and Technology
    
    
46. The Implementation, Application and Meeting the Challenges of Activity Based Cost Management (ABCM) through Managing Change and Managing Project in the Local Government in South Africa.
    Makomane Taba, South African Post Office
    
    
47. The Interactive Effects of Personality and Method of Instruction on Student Performance: An Extension.
    Rebekah Sheely Heath, Pittsburg State University
    
    
48. The Nonlinear Relation between Agency Costs and Managerial Equity Ownership: Evidence of Decreasing Benefits to Increasing Ownership.
    Kate Jelinek, University of Rhode Island; Pamela S. Stuerke, University of Missouri-Saint Louis
    
    
49. The Use of Earnings and Cash Flows in Investment Decisions in the U.S. and Mexico: Experimental Evidence.
    Jose E. Miranda-Lopez, Tecnologico de Monterrey Campus Guadalajara; Linda M. Nichols, Texas Tech University
    
    
50. The Use of Product Costs in Decision Making.
    John A. Brierley, University of Sheffield; Christopher J. Cowton, University of Huddersfield; Colin Drury, University of Huddersfield
    
    
51. Time to Market Analysis: A Tool for Assessing Cost/Benefits of Accelerating Product Improvement Programs.
    Zafar U. Khan, Eastern Michigan University; Ernie Mitchell, Masco Corporation
    
    
52. Urban versus Rural Firms and Opportunistic Earnings Management: Korean Evidence.
    Jong-Hag Choi, Seoul National University; Joseph Comprix, Arizona State University; Helen Hyejin Kwon, Sogang University; Hye-Jeong Nam, Seoul National University
    
    
53. Value Relevance of Disclosed Fair Value and Hedging Information in an IASB Accounting Regime.
    [Presentation Cancelled]
    Pearl H. N. Tan, Singapore Management University
    
    
54. User versus Preparer Orientation in the Introductory Financial Accounting Course: Current Practice and Implications
    Christie L. Comunale, Long Island University – C.W. Post Campus; Thomas R. Sexton, State University of New York – Stony Brook; Stephen C. Gara, Drake University
    
    

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