Monday August 3, 2009
10:15 am – 11:45 am

Presentation Guidelines — Concurrent Sessions

1.1 Regulatory and Standard Setting Update—Views from the SEC
Moderator: K. Ramesh, Michigan State University
(Regulatory Ethics — 1.5 CH)

Panelists:
Paul Beswick, U.S. Securities and Exchange Commission
David Blaszkowsky, U.S. Securities and Exchange Commission
Julie A. Erhardt, U.S. Securities and Exchange Commission
James L. Kroeker, U.S. Securities and Exchange Commission

1.2 The Banking Crisis—What Have We Learned?
Moderator: Marlene Plumlee, The University of Utah
(Finance — 1.5 CH)

Panelists:
Greg Jonas, Moody's Investors Service
Cathy Shakespeare, University of Michigan
Richard Sloan, Barclays Global

1.3 Effective Learning Through Cases: Examples from the Trueblood Case Study Series
Moderator: Chris Hogan, Michigan State University
(Accounting — 1.5 CH)

Panelists:
James Fuehrmeyer, University of Notre Dame (retired Deloitte)
Jennifer Reynolds-Moehrle, University of Missouri–St. Louis

1.4 Is There Any Scientific Legitimacy to What We Teach in Accounting 101?
Moderator: Gregory Waymire, Emory University
(Accounting — 1.5 CH)

Panelists:
Sudipta Basu, Temple University
John Dickhaut, Chapman University
Zoe-Vonna Palmrose, University of Southern California
Shyam Sunder, Yale University
Ross Watts, Massachusetts Institute of Technology

1.5 Investor Judgment 1
Moderator: Jennifer Blaskovich, University of Nebraska at Omaha
(Accounting — 1.5 CH)

Financial Statement Presentation and Nonprofessional Investors' Interpretation of Fair Value Information.
Shana Clor-Proell, University of Wisconsin–Madison; Terry Warfield, University of Wisconsin–Madison
Discussant: Nicholas Seybert, The University of Texas at Austin

The Effects of Non-Current Asset Fair-Value Recognition on Nonprofessional Investors' Judgments.
Rick C. Warne, George Mason University
Discussant: Ling L. Harris, University of Illinois

Understanding Professional and Non-Professional Investors' Information Requirements.
Vicky Arnold, University of Central Florida/University of Melbourne; Jean C. Bedard, Bentley University/University of New South Wales; Jillian Phillips, University of San Diego; Steve G. Sutton, University of Central Florida/University of Melbourne
Discussant: Cathleen L. Miller, Wayne State University

1.6 Auditing and Earnings Management
Moderator: Randal J. Elder, Syracuse University
(Accounting — 1.5 CH)

Earnings Management and Industry Specialization: An Examination of the Banking Industry.
David G. DeBoskey, San Diego State University; Wei Jiang, California State University, Fullerton
Discussant: Paul Caster, Fairfield University

Earnings Management and Corporate Governance: Evidence from U.S. Property-Liability Insurance Companies.
Wen-Yen Hsu, Feng Chia University; Yenyu Huang, St. John's University; Gene C. Lai, Washington State University
Discussant: Marinilka B. Kimbro, Gonzaga University

Non-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras.
Jayanthi Krishnan, Temple University; Lixin (Nancy) Su, The Hong Kong Polytechnic University; Yinqi Zhang, American University
Discussant: Randal J. Elder, Syracuse University

1.7 Auditor Tenure
Moderator: Jay C. Thibodeau, Bentley University
(Auditing — 1.5 CH)

Auditor Tenure and Auditor Change: Does Mandatory Auditor Rotation Really Improve Audit Quality?
Mara Cameran, Università Bocconi; Annalisa Prencipe, Università Bocconi; Marco Trombetta, Instituto de Empresa Business School
Discussant: Marsha Keune, University of Wisconsin

Audit Partner Tenure, Partner-CEO Relationship, and Earnings Quality.
Chih-Ying Chen, Singapore Management University; Chan-Jane Lin, National Taiwan University
Discussant: Jim Irving, College of William and Mary

The Effect of Audit Tenure on Risk Assessment.
Tommy Wooten, Belmont University
Discussant: Aretha Hill, North Carolina A&T State University

1.8 Factors Affecting Audit Fees
Moderator: Rich Brody, University of New Mexico
(Auditing — 1.5 CH)

Managerial Ownership, Corporate Monitoring and Audit Pricing.
Sam Han, Singapore Management University; Julia Higgs, Florida Atlantic University ; Tony Kang, Oklahoma State University
Discussant: David H. Lont, University of Otago

Are Higher Audit Fees another Cost Consequence Associated with a U.S. Securities and Exchange Commission Investigation?
Winifred D. Scott, Arizona State University; Willie E. Gist, Ohio University; Troy Schmitz, Arizona State University
Discussant: Julia Higgs, Florida Atlantic University

How Do Auditors View Managers' Disclosure Strategy? The Effect of Earnings Guidance on Audit Fees.
Gopal Krishnan, Lehigh University; Mikhail Pevzner, George Mason University; Partha Sengupta, George Mason University
Discussant: Rebecca L. Rosner, Long Island University - CW Post Campus

1.9 The Cutting Edge of Fraud Detection
Moderator: Larry Crumbley, Louisiana State University
(Accounting — 1.5 CH)

Panelists:
James G. Jenkins, Virginia Polytechnic Institute and State University University
Timothy J. Louwers, James Madison University
Phil D. Wedemeyer, Grant Thornton

1.10 Accounting Standards and Capital Markets
Moderator: Eugene A. Imhoff, University of Michigan
(Accounting — 1.5 CH)

Anticipatory and Implementation Effects of FIN 46 on the Behavior of Different Market Participants.
Umit G. Gurun, The University of Texas at Dallas; Alina Lerman, New York University; Joshua Ronen, New York University
Discussant: Paul Polinski, University of Illinois

An Examination of the Cost of Capital Implications of FASB Interpretation (FIN) 46.
Carolyn M. Callahan, The University of Memphis; Rodney E. Smith, California State University, Long Beach; Angela Wheeler Spencer, Oklahoma State University
Discussant: Nina T. Dorata, St. John's University

Sizing Hedge Positions and Measuring Hedge Effectiveness.
Ted Juhl, The University of Kansas; Ira G. Kawaller, Kawaller & Co.; Paul Koch, The University of Kansas
Discussant: Panos N. Patatoukas, Yale University

1.11 Accounting Variables and the Cost of Equity Capital
Moderator: Rodrigo Verdi, MIT
(Accounting — 1.5 CH)

Commitment to Conditional Conservatism and Cost of Capital.
Juan Manuel García Lara, Universidad Carlos III de Madrid; Beatriz García Osma, Universidad Autónoma de Madrid; Fernando Penalva, IESE Business School, University of Navarra
Discussant: Gauri Bhat, Washington University in St Louis

Comprehensive Income and Cost of Equity Capital.
Agnes Cheng, Louisiana State University; Steve W. Lin, Florida International University
Discussant: Stephen Stubben, The University of North Carolina at Chapel Hill

The Effect of Operational Restructurings on the Implied Cost of Capital.
C.S. Agnes Cheng, Louisiana State University; M. H. Carol Liu, Oakland University; Zili Zhuang, The Chinese University of Hong Kong
Discussant: Mary Hilston Keener, The University of Tampa

1.12 Chinese Capital Markets
Moderator: Larry Brown, Georgia State Unversity
[Paper Dialogue Session]
(Accounting — 1.5 CH)

How Do Firms React to the Prohibition of Long-Lived Asset Impairment Reversals? Evidence from China.
Ran Zhang, Peking University; Zhengfei Lu, Peking University; Jigao Zhu, Peking University

Ownership Structure, Earnings Quality, and Fraud: Evidence from China.
Jung Wha Lee, Hanyang University; Lianhua Jin, Yanbin University

Political Incentives to Suppress Negative Financial Information: Evidence from State-Controlled Chinese Firms.
Joseph D. Piotroski, Stanford University; T. J. Wong, The Chinese University of Hong Kong; Tianyu Zhang, City University of Hong Kong

Relationship-Based Assets and Earnings Informativeness: Evidence from Corruption Cases in China. Joseph Fan, Chinese University of Hong Kong; Zengquan Li, Shanghai University of Finance and Economics; Yong Yang, Chinese University of Hong Kong

1.13 Debt and Loan Contracts
Moderator: Leslie Hodder, Indiana University
(Accounting — 1.5 CH)

Why Do Loan Contracts Obligate Borrowers to Engage in Interest Rate Protection?
Anne Beatty, The Ohio State University; Reining Chen, The Ohio State University; Haiwen (Helen) Zhang, The Ohio State University
Discussant: Zahn Bozanic, The Pennsylvania State University

Capital Restructuring in Response to Mandatory Changes in GAAP: Direct Evidence of Debt Contract Effects.
Dean Hanlon, Monash University
Discussant: Peter Demerjian, Emory University

Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures.
Jeong-Bon Kim, Concordia University; Byron Y. Song, Concordia University; Liandong Zhang, Concordia University
Discussant: Leslie Hodder, Indiana University

1.14 Executive Compensation
Moderator: Mary Billings, New York University
(Accounting — 1.5 CH)

The Interrelationship between Corporate Restructuring and CEO Compensation.
Steven Balsam, Temple University; Austin Reitenga, The University of Alabama; Juan Manuel Sanchez, University of Arkansas
Discussant: Brian D. Cadman, The University of Utah

Cash Flow Volatility, Income Smoothing and CEO Cash Compensation.
Somnath Das, University of Illinois at Chicago; Keejae P. Hong, University of Illinois at Chicago; Kyonghee Kim, University of Illinois at Chicago
Discussant: Brian D. Cadman, The University of Utah

Sticky Costs and Executive Bonus Compensation.
Wendy J. Bailey, University of South Carolina; Marcus L. Caylor, University of South Carolina; Thomas J. Lopez, University of South Carolina
Discussant: Brian D. Cadman, The University of Utah

1.15 Factors behind Management Forecasts
Moderator: Isabel Wang, Michigan State University
(Accounting — 1.5 CH)

Serial Correlation in Management Forecast Errors.
Guojin Gong, The Pennsylvania State University; Laura Yue Li, University of Illinois at Urbana–Champaign; Jeff Jundong Wang, University of Illinois at Urbana–Champaign
Discussant: Jennifer Wu Tucker, University of Florida

Earnings Non-Synchronicity and Voluntary Disclosure.
Guojin Gong, The Pennsylvania State University; Laura Yue Li, University of Illinois at Urbana–Champaign; Ling Zhou, Tulane University
Discussant: Jennifer Wu Tucker, University of Florida

The Role of Management Forecast Precision in Predicting Management Forecast Error
Vivian W. Fang, Rutgers University
Discussant: Jamie Diaz, New York University

1.16 Insider Trading and Accounting Information
Moderator: Loretta N. Baryeh, Towson University
(Accounting — 1.5 CH)

Insider Trading and Fair Value Estimates: Evidence from Goodwill Impairments under SFAS 142.
Karl Muller, The Pennsylvania State University; Monica Neamtiu, The University of Arizona; Edward Riedl, Harvard Business School
Discussant: Debra T. Sinclair, Georgia Southern University

Information Uncertainty and the Relevance of Reported Insider Trades.
David Veenman, University of Amsterdam
Discussant: Loretta N. Baryeh, Towson University

Corporate Governance and Opportunistic Insider Trade.
Katherine Gunny, University of Colorado at Boulder; Bin Ke, The Pennsylvania State University; Tracey Chunqi Zhang, Singapore Management University
Discussant: Maya Thevenot, State University of New York at Fredonia

1.17 Market Regulation
Moderator: Stephen R. Moehrle, University of Missouri–St. Louis
(Accounting — 1.5 CH)

Securities and Exchange Commission Comment Letters: Enforcing Accounting Quality and Disclosure.
Reining Chen, The Ohio State University; Rick Johnston, The Ohio State University
Discussant: Rachel Kowal, New York University

Do Firms Manage Equity Capital, Discretionary Accruals, and "Real Activities" to Avoid Being Delisted from NASDAQ?
Carol Ann Frost, University of North Texas; Lili Sun, University of North Texas; Ammr Kurdi, University of North Texas; Samantha Liu, University of North Texas
Discussant: Joan DiSalvio, Rutgers University

Investors' and Auditors' Responses to NASDAQ's Enforcement of Listing Requirements.
Carol Ann Frost, University of North Texas; Feng Gu, University at Buffalo SUNY; Lili Sun, University of North Texas
Discussant: Kathryn E. Easterday, Miami University

1.18 Tools that Senior Managers Use to Manage Earnings
Moderator: Patricia Dechow, Univeristy of California, Berkeley
(Accounting — 1.5 CH)

Warranty Reserve: Contingent Liability, Informational Signal, or Earnings Management Tool?
Daniel Cohen, New York University; Masako Darrough, Baruch College–CUNY; Rong Huang, Baruch College–CUNY; Tzachi Zach, The Ohio State University
Discussant: Patricia Dechow, University of California, Berkeley

Earnings Management Using Discontinued Operations.
Abhijit Barua, Florida International University; Steve W. Lin, Florida International University; Andrew Sbaraglia, Florida International University
Discussant: Sarah McVay, The University of Utah

Servicing Assets and Fair Value Accounting for Gain-On-Securitization.
Kang Cheng, Morgan State University; Salma Ibrahim, Morgan State University
Discussant: Atul Rai, Wichita State University

1.19 IT Integration, Inter-Enterprise Risk Management and Information Security
Moderator: Andreas Nicolaou, Bowling Green State University
(Accounting — 1.5 CH)

Managing Risk in Interorganizational Relationships: Factors Influencing the Desirability of e-Commerce Assurance.
Vicky Arnold, University of Central Florida/University of Melbourne; Clark Hampton, University of Waterloo; Deepak Khazanchi, University of Nebraska at Omaha; Steve G. Sutton, University of Central Florida/University of Melbourne
Discussant: Roger Debreceny, University of Hawaii at Manoa

Enhancing Strategic Flexibility and Performance through Risk Management: The Enabling Role of IT Integration.
Vicky Arnold, University of Central Florida/University of Melbourne; Tanya Benford, University of Central Florida; Joseph Canada, University of Central Florida; Steve G. Sutton, University of Central Florida/University of Melbourne
Discussant: Jeffrey E. Michelman, University of North Florida

The Impact of Negative Events on Individuals'Assessment of a Firm's Responsibility.
Siew H. Chan, Washington State University; Suparak Janjarasjit, Washington State University
Discussant: Mallikarjun G. Hiremath, Commerce, Accountancy & Management

1.20 Contemporary International Accounting Issues 1
Moderator: Veena Looknanan-Brown, Florida Atlantic University
[Paper Dialogue Session]
(Accounting — 1.5 CH)

Does Corporate Governance Predict Future Performance? Evidence from Hong Kong.
Yan Leung Cheung, Hong Kong Baptist University; J. Thomas Connelly, Chulalongkorn University; Ping Jiang, University of International Economics and Business; Piman Limpaphayom, Chulalongkorn University

Service Recovery Strategy by Banks Services: Malaysian Perspective.
Shaharudin Jakpar, University Malaysia Sarawak; Abu Hassan Md Isa, University Malaysia; Lee Sieng Ming, University Malaysia Sarawak; Junaid M. Shaikh, Curtin University of Technology Sarawak Offshore Campus Malaysia; Mohammad Azmi Othman, University Utara Malaysia

The Impact of Management Characteristics on Firm Performance.
Hsiu-Feng Lin, Tunghai University; Jan-Zan Lee, National Taipei University; Shu-Wei Hsu, Tunghai University

The Operating Performance of Seasoned Equity Offerings Firms: The Evidence from China.
Hueiling Chen, Graduate Institute of Management, National Taiwan Normal University; Wan-Ling Liao

Value Information of Corporate Decisions and Corporate Governance Practices.
Hae-Young Byun, Kangwon National University; Lee-Seok Hwang, Seoul National University; Woo-Jong Lee, Hong Kong Polytechnic University

1.21 How the Adoption of IFRS is Changing the Firms and the Profession
Moderator: Cheryl Linthicum, The University of Texas at San Antonio
(Accounting — 1.5 CH)

Panelists: Mary Dolson, PricewaterhouseCoopers
D. J. Gannon, Deloitte & Touche
Danita Ostling, Ernst & Young
Mary Tokar, KPMG IFRG

1.22 IFRS 6
Moderator: Patricia Poli, Fairfield University
(Accounting — 1.5 CH)

Transition from U.S. GAAP to IFRS: The Case of Deutsche Bank.
Robert D. Hayes, Tennessee State University; Eva K. Jermakowicz, Tennessee State University
Discussant: Fatima A. Alali, California State University, Fullerton

International Financial Reporting Standards, Analyst Following, Institutional Infrastructure, and Stock Price Synchronicity around the World.
Jeong-Bon Kim, Concordia University; Haina Shi, Fudan University
Discussant: Joung W. Kim, Nova Southeastern University

Trading Volume Reaction to the Earnings Reconciliation from IFRS to U.S. GAAP: Further Evidence.
Lucy Huajing Chen, Arizona State University; Heibatollah Sami, Lehigh University
Discussant: S. M. Khalid Nainar, McMaster University

1.23 International Auditing Issues 3
Moderator: Obeua Persons, Rider University
(Auditing — 1.5 CH)

An Exploratory Study of Chinese Accounting Students' and Auditors' Audit-specific Ethical Reasoning.
Damon M. Fleming, San Diego State University; Chee W. Chow, San Diego State University; Wenbing Su, Nanjing University
Discussant: Edward N. Balli, Aurora University

Survey Research regarding Internal Controls and Auditing—Comparison between the U.S. and Japanese Firms.
Kazuyuki Suda, Waseda University; Masumi Nakashima, Fukushima College; Takashi Sasaki, Hitotsubashi University; Shin'ya Okuda, Osaka Gakuin University
Discussant: Mingming Feng, Oklahoma State University

Cultural Dimension as an Explanatory Variable in Use and Compliance with Internal Auditing Standards in Nineteen Countries.
Mohammad J. Abdolmohammadi, Bentley University; Gerrit Sarens, Université Catholique de Louvain
Discussant: Mingming Feng, Oklahoma State University

1.24 International Corporate Governance 5
Moderator: Mari Paananen, University of Hertfordshire
(Accounting — 1.5 CH)

Does Corporate Credibility Matter in Emerging Markets? Evidence from China.
Ran Zhang, Peking University; Zabihollah Rezaee, The University of Memphis; Jigao Zhu, Peking University
Discussant: Jiwei Wang, Singapore Management University

The Relation among Family Management, Outside Directorate Ties and Firm Value.
Hsiu-Feng Lin, Tunghai University; Jan-Zan Lee, National Taipei University; Yueh-Hung Chen, Tunghai University
Discussant: Hongqi Yuan, Fudan University

Does Higher Ownership Control Suggest More Bad Influences? Evidence from the Value of Cash Holdings and Cash Dividends in Chinese Listed Firms.
Yenn-Ru Chen, Department of Accountancy, National Cheng Kung University
Discussant: Rameshwar D. Gupta, Jackson State University

1.25 International Diversification and Cost of Capital
Moderator: Giorgio Gotti, University of Massachusetts Boston
(Accounting — 1.5 CH)

Political Connections and the Cost of Equity Capital.
Narjess Boubakri, HEC Montreal; Omrane Guedhami, University of South Carolina; Dev Mishra, University of Saskatchewan; Walid Saffar, HEC Montreal
Discussant: Wagdy M. Abdallah, Seton Hall University

International Diversification and Conference Calls: Legal System and Ownership Structure.
Chen-Lung Chin, National Chengchi University; Yu-Ju Chen, Asia University
Discussant: Elaine Henry, University of Miami

Accounting Conservatism and Cost of Capital: International Analysis.
Xi Li, London Business School
Discussant: Giorgio Gotti, University of Massachusetts Boston

1.26 International Evidence on Earnings Management 1
Moderator: Gordian A. Ndubizu, Drexel University
(Accounting — 1.5 CH)

The Impact of Tax Unification on Earnings Management.
Changjiang Lu, Fudan University; Dichu Bao, Fudan University; Jia Wu, University of Massachusetts Dartmouth
Discussant: Joyce van der Laan Smith, University of Richmond

Stakeholder Influence on Earnings Properties: International Evidence.
Jana Smith Raedy, The University of North Carolina at Chapel Hill; Wendy Wilson, Southern Methodist University
Discussant: Gia Chevis, Baylor University

International Evidence on Analyst Monitoring and Earnings Management: The Roles of Corporate Disclosure and National Culture.
Sam Han, Korea University; Tony Kang, Oklahoma State University; Gerald Lobo, University of Houston; Yong Keun Yoo, Korea University
Discussant: Joyce van der Laan Smith, University of Richmond

1.27 Costing in Hospital Settings
Moderator: Naomi Soderstrom, University of Colorado at Boulder
[Paper Dialogue Session]
(Accounting — 1.5 CH)

A Partial Adjustments Model to Understand IT Enabled Cost Structure in Hospitals.
Akhilesh Chandra, The University of Akron; Nirup Menon, George Mason University; Birendra K. Mishra, University of California, Riverside

Accounting Performance, Cost Structure, and Firms' Capacity Investment Decisions.
Ranjani Krishnan, Michigan State University and Harvard University; Sylvia Hsu, York University; Ge Bai, Michigan State University

Hospital Logistics Function in a Developing Country: Vietnamese Hospitals.
Olivier Aptel, ESC Rennes School of Business; Michèle Pomberg, School of Accountancy, UHM; Hamid Pourjalali, School of Accountancy of Shidler College of Business, UHM

Strategic Cost Shifting by Nonprofit Hospitals.
Ranjani Krishnan, Michigan State University; Michelle H. Yetman, University of California, Davis

1.28 Foundational Principles for Management Accounting
Moderator: Larry White, RCA Institute
(Accounting — 1.5 CH)

Panelists:
Doug Clinton, Northern Illinois University
Stathis Gould, International Federation of Accountants
Raef Lawson, Institute of Management Accountants
Anton van der Merwe, Alta Via Consulting, LLP

1.29 Modeling—Costs
Moderator: Lin Nan, Carnegie Mellon University
(Accounting — 1.5 CH)

Does External Benchmarking Mitigate the Need for Internal Investments in Product Cost Accuracy?
Carolyn M. Callahan, The University of Memphis; Ann Gabriel, Ohio University; Bjorn Jorgensen, Univrsity of Colorado at Boulder
Discussant: Georg Schneider, Universität Paderborn

Cost Allocation for Capital Budgeting Decisions under Sequential Private Information.
Thomas Pfeiffer, University of Vienna; Georg Thomas Schneider, University of Paderborn
Discussant: Lin Nan, Carnegie Mellon

The Effect on Firm's Profit of Cost Misallocation.
Graziano Coller, University of Trento; Paolo Collini, University of Trento
Discussant: Tong Lu, University of Houston

1.30 Impact of Environmental Reporting
Moderator: Mary MacAusland, Franklin & Marshall College
(Accounting — 1.5 CH)

The Accuracy of Financial Report Projections of Future Environmental Capital Expenditures: A Second Look.
Jason C. J. Chen, University of Central Florida; Jennifer C. Chen, Brigham Young University Hawaii
Discussant: Mallikarjun G. Hiremath, Commerce,Accountancy & Management

Market Valuation of the Long-Run Effects of Adoption of Effective Environmental Cost Strategies.
Royce Burnett, University of Miami; Charlotte Wright, Oklahoma State University; Charlene Sinkin, Bryant University
Discussant: Linda Ruchala, University of Nebraska

Corporate Disclosure of Environmental Capital Expenditures: A Test of Alternative Theories.
Charles H. Cho, Concordia University; Martin Freedman, Towson University; Dennis M. Patten, Illinois State University
Discussant: Jui-Chin Chang, Howard University

1.31 The Impact of SOX
Moderator: Aida Sy, Manhattan College
(Accounting — 1.5 CH)

Compliance with Internal Control Provisions of Sarbanes-Oxley Act and Information Asymmetry.
Parveen P. Gupta, Lehigh University; Heibatollah Sami, Lehigh University; Haiyan Zhou, The University of Texas–Pan American
Discussant: Jane M. Weiss, Washington & Lee University

Costs of Complying with the Sarbanes-Oxley Act.
Michael W. Maher, University of California, Davis; Dan Weiss, Tel Aviv University
Discussant: Barbara W. Scofield, University of Dallas

1.32 Strategic & Emerging Technologies–Panel 2
(Adoption of Technology in Leading audit Organizations, Audit Practice and the Future of Audit)
Moderator: Miklos A. Vasarhelyi, Rutgers University
(Auditing — 1.5 CH)

Panelists:
Michael G. Alles, Rutgers University
Siripan Kuenkaikaew, Rutgers University
James Littley, KPMG
Peter Lomax, KPMG
Danielle Lombardi, Rutgers University
Deon Minnaar, KPMG
Silvia Romero, Montclair State University
Katie Williams, KPMG

1.33 Accounting Ethics Education
Moderator: Wallace R. Wood, Cincinnati
[Paper Dialogue Session]
(Behavioral Ethics — 1.5 CH)

A Principles Based Approach To Teaching Accounting Ethics Using A Generic Problem-Solving Model.
Carol J. Normand, University of Wisconsin–Whitewater

Learning through Cued Processes: Preparing Accounting Students to Identify Ethical Dilemmas.
Mary Jo Billiot, New Mexico State University; David Daniel, New Mexico State University; Sid Glandon, The University of Texas at El Paso; Terry Ann Glandon, The University of Texas at El Paso

Practicing Accountants' Views of the Content of Accounting Ethics Courses.
Mohammad J. Abdolmohammadi, Bentley University; Alan Reinstein, Wayne State University

Teaching Ethics in the Accounting and Tax Curriculum Using Milgram's Agentic Shift Theory.
Anthony H. Catanach Jr, Villanova University; Shelley C. Rhoades-Catanach, Villanova University

1.34 Teaching via Cases 2
Moderator: Nashwa George, Berkeley College
[Paper Dialogue Session]
(Accounting — 1.5 CH)

Accounting Fraud at CIT Computer Leasing Group, Inc.
Jeffrey Eliot Michelman, University of North Florida; Victoria Gorman, University of North Florida; Gregory Trompeter, University of Central Florida

How Adjusting Entries Affect the Quality of Financial Reporting: The Case of Frosty Co.
Jason C. Porter, University of Idaho; Marla Kraut, University of Idaho

Rosie's East End Restaurant: An Experiential Introduction to the Audit Model.
Richard H. Gifford, West Chester University; Harry Howe, SUNY-Geneseo

Stock Option Backdating Scheme: Comverse Technology, Inc.
Jui-Chin Chang, Howard University; Huey-Lian Sun, Morgan State University; Avinash Arya, William Paterson University; Sharon Finney

1.35 The Role Community Colleges Play in the Accounting Profession
Moderator: Carol Yacht, Textbook Author
(Accounting — 1.5 CH)

Panelists:
Andrew Bailey, Grant Thornton LLP
Susan V. Crosson, Santa Fe College
Jim Maurer, Grant Thornton
Gary Previts, Case Western Reserve University
Dennis Reigle, AICPA

1.36 Auditing History
Moderator: Stephanie D. Moussalli, University of South Alabama
(Auditing — 1.5 CH)

Historical Analysis of Changing Audit Risk Characteristics in the Large Client Market, 1962–2006.
Gary Giroux, Texas A&M University; Cory Cassell, Texas A&M University

The Changing Public Reports by Management and the Auditors of Public Held Corporations: A Comparative Study of Five Industries with International Implications.
Charles J. Pineno, Shenandoah University; L. Mark Tyree, Shenandoah University

The Effects of Laws and Regulations, Accounting Standards, and Corporate Scandals on the Evolution of the Standard Audit Report in the U.S.A.
Hossein Nouri, The College of New Jersey

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