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Monday August 3, 2009
2:00 pm – 3:30 pm
Presentation Guidelines — Concurrent Sessions
2.1 Regulatory Reform – A Washington Perspective
Moderator: Rick Stamm, PricewaterhouseCoopers
(Regulatory Ethics — 1.5 CH)
Panelists:
The Honorable John Campbell, U.S. Representative from the State of California
The Honorable Barney Frank, U. S. Representative from the Commonwealth of Massachusetts2.2 AAA Model Programs Initiative
Moderator: Philip Reckers, Arizona State University
(Specialized Knowledge and Applications — 1.5 CH)
Panelists:
C. D. Cook, KPMG
Tom Criste, Deloitte
Thomas Frecka, Notre Dame
Jim Maurer, Grant Thornton2.3 Strategic Performance Measurement
Moderator: Jianjun Du, University of Houston–Victoria
(Management Advisory Services — 1.5 CH)Improving Managerial Judgments of Information Relevance and Strategy Appropriateness using the BSC and the Strategy Map.
Mandy M. Cheng, The University of New South Wales; Kerry A. Humphreys, The University of New South Wales
Discussant: Charles Pineno, Shenandoah UniversityThe Influence of Strategy Maps to Moderate Factors that Potentially Bias Balanced Scorecard Evaluations.
D. Jordan Lowe, Arizona State University; Salvador Carmona Moreno, Instituto de Empresa Business School; Philip M. J. Reckers, Arizona State University
Discussant: Alisa Brink, Virginia Commonwealth UniversityThe Effects of TQM and Performance Measurement Systems on Firm Performance—Using Questionnaire and Archival Data to Reduce Common Method Variance.
Yeun Wen Chang, Associate Professor; Ruey Dang Chang, Professor; Jo Ting Wei, Doctoral Student
Discussant: Lan Guo, Wilfrid Laurier University2.4 Reporting and Disclosure
Moderator: To Be Announced
[Paper Dialogue Session]
(Accounting — 1.5 CH)The Impact of the Sarbanes Oxley Act on the Financial Reporting Process: Experiences of Directors.
Jeffrey Cohen, Boston College; Colleen Hayes, The Australian National University; Ganesh Krishnamoorthy, Northeastern University; Gary Monroe, University of New South Wales; Arnie Wright, Northeastern UniversityThe Process of Sustainability Reporting: A Look Inside Organizations.
Irene M. Herremans, University of Calgary; Jamal A. Nazari, Mount Royal College and University of Calgary; Laurie Ingraham, University of CalgaryUncovering the Drivers that Determine What Type of Disclosure Structures Firms Adopt to Manage Continuous Disclosure Obligations: An Exploratory Study.
Diane M. Mayorga, University of New South WalesUsing Communication Theory to Analyze Corporate Reporting Strategies.
Sheri L. Erickson, Minnesota State University Moorhead; Marsha Weber, Minnesota State University Moorhead; Joann Segovia, Winona State University2.5 Managing an Accounting Department in an Economic Downturn
Moderator: Bud Fennema, Florida State University
(Administrative Practice — 1.5 CH)
Panelists:
Daniel Murphy, The University of Tennessee
Mike Mikhail, Arizona State University2.6 Tax Jurisdiction Issues
Moderator: Spencer C. Usrey, Mississippi State University
(Accounting — 1.5 CH)The Lock-Out Effect of the U.S. Worldwide Tax System: An Evaluation around the Repatriation Tax Holiday of the American Jobs Creation Act of 2004.
Roy Clemons, Florida Atlantic University; Michael R. Kinney, Texas A&M University
Discussant: Mitchell Oler, Virginia Polytechnic Institute and State UniversityThe Influence of State Sales and Use Taxes on Capital Expenditures and Manufacturing Employment.
Amy M. Hageman, University of Central Florida
Discussant: Sanjay Gupta, Michigan State UniversityCross-Jurisdictional Income Shifting: Employing a Multi-Year Approach.
Kenneth J. Klassen, University of Waterloo; Stacie K. Laplante, University of Georgia
Discussant: Linda Krull, University of Oregon2.7 Center for Audit Quality Hot Topics—Fraud, Re-Regulation, and Audit Standards: The Impact on Audit Practice
Moderator: Cynthia Fornell, Executive Director, Center for Audit Quality
(Auditing — 1.5 CH)
Panelists:
Laura Cox-Kaplan, Leader, U.S. Government, Regulatory Affairs & Public Policy, PricewaterhouseCoopers LLP
Randy Fletchall, Vice Chair - Assurance & Advisory Business Services Professional Practice & Risk Management, Ernst & Young LLP
Bill Ezzell, National Managing Partner – Legislative and Regulatory Relations, Deloitte LLP (Washington, DC)2.8 Diversity and Corporate Financial Performance
Moderator: Kathryn K. Epps, Kennesaw State University
(Finance — 1.5 CH)Ethics, Diversity in Governance and Earnings Management.
Claude Francoeur, HEC Montreal; Réal Labelle, HEC Montreal; Rim Makni, Sfax University
Discussant: Marinilka Kimbro, Gonzaga UniversityHomogeneous Boards, Corporate Information Environment and Cost of Capital.
Arun D. Upadhyay, University of Alaska Anchorage
Discussant: Pam C. Smith, University of Texas at San AntonioPacta Sunt Servanda: Employee Relations and Firms' Credit Risk.
Rob Bauer, Maastricht University; Jeroen Derwall, Maastricht University; Daniel Hann, Maastricht University
Discussant: Kathryn Epps, Kennesaw State University2.9 Accounting Restatements
Moderator: Brian P. Miller, Indiana University
(Accounting — 1.5 CH)Firm Financial Reporting Quality Surrounding Restatements.
Christine I. Wiedman, University of Waterloo; Kevin B. Hendricks, Wilfrid Laurier University
Discussant: Ying Huang, The University of KansasAre Investors Confused by Restatements after Sarbanes-Oxley?
Jeffrey J. Burks, University of Notre Dame
Discussant: Brian Hogan, Northeastern UniversityTakeover Protection and Earnings Manipulation: Evidence from Restating Firms.
Yijiang Zhao, American University; Kung H. Chen, University of Nebraska–Lincoln; Lee J. Yao, Loyola University New Orleans
Discussant: Qiang Cheng, University of Wisconsin–Madison2.10 Debt and Equity Valuation
Moderator: Stephen Stubben, University of North Carolina
(Accounting — 1.5 CH)Asymmetric Valuation of Sustained Growth by Debt- and Equity-Holders.
John A. Elliott, Baruch College–CUNY; Aloke Ghosh, Baruch College–CUNY; Doocheol Moon, Yongsei Univeristy
Discussant: Jake Thomas, Yale UniversityA Comparison of Accounting Attributes' Effects on the Debt and Equity Cost of Capital.
J. Matthew Bonnett, The Chinese University of Hong Kong; Kenneth V. Peasnell, Lancaster University
Discussant: Jake Thomas, Yale UniversityPerformance Evaluation of Corporate Strategic Activities—A Comprehensive Model with Debt- Holders' View.
Tsung-Kang Chen, National Taiwan University
Discussant: Jake Thomas, Yale University2.11 Earning Abnormal Stock Returns 1
Moderator: To be announced
(Accounting — 1.5 CH)Post Loss/Profit Announcement Drift.
Karthik Balakrishnan, New York University; Eli Bartov, New York University; Lucile Faurel, University of California, Irvine
Discussant: Amy Hutton, Boston CollegeTrading Against the Prophets: Using Short Interest to Profit from Analyst Recommendations.
Michael S. Drake, Texas A&M University; Lynn Rees, Texas A&M University; Edward P. Swanson, Texas A&M University
Discussant: Darren Henderson, University of WaterlooShort Seller Trading in Companies with Accounting Irregularities.
Jap Efendi, The University of Texas at Arlington; Edward P. Swanson, Texas A&M University
Discussant: Nicole Thorne Jenkins, Vanderbilt University2.12 Earnings Management and Capital Market Transactions
Moderator: Kristian D. Allee, Michigan State University
(Accounting — 1.5 CH)Insider Trading and Earnings Management around Seasoned Equity Offerings.
Loretta Nartey Baryeh, Towson University; Peter Dadalt, Univerity of Rhode Island ; Heuy-Lian Sun, Morgan State Univerity; Varda Yaari, Morgan State Univerity
Discussant: Yanmin Gao, University of AlbertaDo Acquiring Firms Manage Earnings?
Raunaq S. Pungaliya, The University of Iowa; Anand M. Vijh, The University of Iowa
Discussant: Shailendra Pandit, University of Illinois at ChicagoThe Magnitude and Efficacy of Earnings Management Preceding the Issuance of Public Debt.
Joseph H. Anthony, Michigan State University; Bruce Bettinghaus, Grand Valley State University; David B. Farber, University of Missouri
Discussant: Stanimir Markov, The University of Texas at Dallas2.13 Econometric Issues
Moderator: Kofi Appiah Okyere, Syracuse University
(Accounting — 1.5 CH)Evidence of Conditional Conservatism: Fact or Aartifact?
Panos Patatoukas, Yale University; Jacob Thomas, Yale University
Discussant: Hung-Yuan (Richard) Lu, University of FloridaThe Benefits of Firm Comparability.
Gus DeFranco, University of Toronto; SP Kothari, Massachusetts Institute of Technology; Rodrigo Verdi, Massachusetts Institute of Technology
Discussant: Scott Richardson, Barclays Global InvestorsA Critique of ROA-Adjusted Discretionary Accruals Estimation Models.
Zhi-Xing Lin, National University of Singapore; Michael S.H. Shih, National University of Singapore
Discussant: Praveen Sinha, Chapman University
[PRESENTATION CANCELLED]2.14 Factors behind Analysts' Forecasts 1
Moderator: David A. Maber, Harvard Business School
(Accounting — 1.5 CH)Is Accounting Analysis a Valuable Activity for Financial Statement Users?
Gus DeFranco, University of Toronto; M. H. Franco Wong, University of Toronto; Yibin Zhou, The Univeristy of Texas at Dallas
Discussant: Chia-Chun Hsieh, Hong Kong University of Science and TechnologyPredicting Future Growth: Analysts' Long-Term Growth Forecasts and the P/E Ratio.
Zhan Gao, Lancaster University; Wan-Ting Wu, Arizona State University
Discussant: Stephannie A. Larocque, Rotman School of ManagementHow Do Analysts Forecast Earnings?
David Lambert, University of Technology Sydney; Zoltan Matolcsy, University of Technology Sydney; Anne Wyatt, University of Technology Sydney
Discussant: Siva Nathan, Georga State University2.15 Fair Value Accounting: SFAS 157 & 159
Moderator: Christine Petrovits, New York University
(Accounting — 1.5 CH)Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms.
Chang Joon Song, Virginia Polytechnic Institute and State University; Wayne B. Thomas, The University of Oklahoma; Han Yi, The University of Oklahoma
Discussant: Mark Kohlbeck, Florida Atlantic UniversityPerceptions of CFOs of U.S.-Based Companies toward Fair Value Accounting Option and International Financial Reporting Standards.
Shirley June Daniel, University of Hawaii at Manoa; Hamid Pourjalali, University of Hawaii at Manoa; Eric Wen, University of Hawaii at Manoa
Discussant: Mary L. Fischer, The University of Texas at TylerAccounting Choice and the Fair Value Option.
Katherine Guthrie, College of William & Mary; Jim Irving, College of William & Mary; Jan Sokolowsky, University of Michigan
Discussant: Aimee Shih, New York University2.16 How Are CEOs Paid?
Moderator: Barbara A. Lougee, Univeristy of San Diego
(Accounting — 1.5 CH)The Role of Defined Benefit Pension Plans in Executive Compensation.
Brian Cadman, The University of Utah; Linda Vincent, Northwestern University
Discussant: Emma Yan Peng, Fordham UniversityCEO Compensation, Pension Plan Funding Status, and Pension Discount Rate Assumptions.
Steven Balsam, Temple University; Fang Sun, Temple University
Discussant: Barbara A. Lougee, Univeristy of San DiegoCompensation Peer Groups and the Relation with CEO Compensation.
Brian D. Cadman, The University of Utah; Mary Ellen Carter, Boston College
Discussant: Wenli Huang, Boston University2.17 Mitigating Agency Costs—Banks and Boards
Moderator: Anne Wyatt, University of Technology Sydney
(Accounting — 1.5 CH)Accounting for Banks, Capital Regulation and Risk-Taking.
Jing Li, Columbia University
Discussant: Thomas Hemmer, Rice UniversityTo Use or Not To Use—An Empirical Study of Visible Reserves in Bank Accounting in the Light of Regulatory Requirements and Informational Asymmetries.
Sven Bornemann, University of Muenster; Susanne Homoelle, University of Rostock; Carsten Hubensack, University of Muenster; Andreas Pfingsten, University of Muenster
Discussant: Jane M. Weiss, Washington & Lee UniversityWhat if They Had to Pick a Team?: Employee Representation and the Management of Earnings.
Maria Ivanova Vulcheva, Ph.D. Student, Emory University
Discussant: Jacquelyn Sue Moffitt, Louisiana State University2.18 Theoretical Modeling in Financial Accounting
Moderator: S. M. Khaild Nainar, McMaster University
(Accounting — 1.5 CH)Stock Repurchases and Executive Compensation Contract Design: The Role of Earnings per Share Performance Conditions.
Jing Yang, Towers Perrin; Steven Young, Lancaster University
Discussant: Amir Amel-Zadeh, University of CambridgeCapital Structure, Cost of Capital, and Voluntary Disclosures.
Jeremy Bertomeu, Northwestern University; Anne Beyer, Stanford University; Ronald A. Dye, Northwestern University
Discussant: Amir Amel-Zadeh, University of CambridgeA Critique and Extension of Some Major Theoretical Works on Disclosure.
Zemin Lu, Zhuhai City China
Discussant: Ivan Marinovic, Northwestern University2.19 Gender Issues in the Accounting Profession
Moderator: Hubert Darnell Glover, Rede Inc.
(Behavioral Ethics — 1.5 CH)Gender Differences in Accounting Decision-Making: Evidence from Accounting Conservatism.
Bill Francis, Rensselaer Polytechnic Institute; Iftekhar Hasan, Rensselaer Polytechnic Institute; Jong Chool Park, Rensselaer Polytechnic Institute; Qiang Wu, Rensselaer Polytechnic Institute
Discussant: Mary Hilston Keener, The University of TampaPathways to Leadership: Board Independence, Diversity, and the Emerging Pipeline in the U.S. of Women Directors.
Hugh Colaco, Simmons College; Paul Myers, Simmons College; Mindell Reiss Nitkin, Simmons College
Discussant: Peggy Dwyer, University of Central FloridaSexual Harassment in Public Accounting: Anecdotal Evidence from the Profession.
Gerald J. Miller, The College of New Jersey; Brian B. Stanko, Loyola University-Chicago; Ellen L. Landgraf, Loyola University–Chicago
Discussant: Deborah L. Seifert, Illinois State University2.20 Healthcare
Moderator: Kathryn J. Jervis, University of Rhode Island
(Accounting — 1.5 CH)Performance Measurement Reform and Financial Performance in English NHS Hospital Trusts.
John J. Forker, University of Bath; Margaret J. Greenwood, University of Bath
Discussant: Lee Schiffel, Valparaiso UniversityAn Empirical Analysis of Financial Distress in Pennsylvania Hospitals.
John M. Trussel, Dalton State College; Patricia A. Patrick, Shippensburg University
Discussant: Dana A. Forgione, The University of Texas at San AntonioAccounting, Service-Mix Strategy, and Performance.
Vedran Capkun, HEC Paris; Martin Messner, HEC Paris; Clemens Rissbacher, Government of Tirol
Discussant: Gerardine Anne Doyle, University College Dublin2.21 Decision Aids and Automated Archival Data Extraction Methodologies
Moderator: Som Bhattacharya, Florida Atlantic University
(Auditing — 1.5 CH)Decision Aid Reliance: Modeling the Effects of Decision Aid Reliability and Pressures to Perform on Reliance Behavior.
Mohamed I. Gomaa, Suffolk University; James E. Hunton, Bentley University/Universiteit Maastricht; Eddy H. J. Vaassen, Universiteit Maastricht; Martin A. Carree, Universiteit Maastricht
Discussant: Georgia Smedley, University of Missouri–Kansas CityAn Information Segmentation Approach to Extract Financial Data for Business Valuation.
Jia-Lang Seng, National Chengchi University
Discussant: Graham Gal, University of MassachusettsRecognizing Firm-Specific Risk Statements in News Articles.
Hsin-Min Lu, The University of Arizona; Nina WanHsin Huang, The University of Arizona; Shu-Hsing Li, National Taiwan University; Zhu Zhang, The University of Arizona; Tsai-Jyh Chen, National Chengchi University; Hsinchun Chen, The University of Arizona
Discussant: Ernest A. Capozzoli, Kennesaw State2.22 Web Trust Transfer—Web Assurance and Online Auctions
Moderator: Marcus D. Odom, Southern Illinois University
(Auditing — 1.5 CH)Trust Transfer in the Web: A Multiple Case Study of Web Trust Seals.
Rita Ferreira, IESE and Universidade Católica Portuguesa; Leonor Ferreira, Universidade Nova de Lisboa
Discussant: Pailin Trongmateerut, Washington State University
[PRESENTATION CANCELLED]The Rise and Fall of Webtrust.
Emilio Boulianne, Concordia University; Charles Cho, Concordia University
Discussant: Sandra B. Richtermeyer, Xavier UniversityOnline Auction Deception: Demystifying Mystery Auctions.
Alexei Nikitkov, Brock University
Discussant: Dan N. Stone, University of Kentucky2.23 Delegation of Decision Rights
Moderator: Nathan V. Stuart, University of Wisconsin–Oshkosh
(Accounting — 1.5 CH)Implicit Control Mechanisms and Organizational Learning.
Dennis Campbell, Harvard Business School; Marc Epstein, Rice University; F. Asis Martinez-Jerez, Harvard Business School
Discussant: Michal Matejka, University of MichiganExplaining R&D Decentralization.
Brigitte Nones, Institute of Technology and Regional Policy; Sander van Triest, University of Amsterdam; Chris Williams, University of Amsterdam
Discussant: Jasmijn Bol, University of IllinoisDeterminants of the Weight on Value-Based Performance Measures in Managerial Performance Evaluation.
Henri C. Dekker, VU University; Tom L.C.M. Groot, VU University; Martijn Schoute, VU University; Eelke Wiersma, VU University
Discussant: Naomi Soderstrom, University of Colorado at Boulder2.24 Inter-Organizational Collaborations (Experimental)
Moderator: Erick G. Valentine, Kansas State University
(Accounting — 1.5 CH)The Influence of Feedback on Cooperation in an Asymmetric Setting.
Stijn Masschelein, Katholieke Universiteit Leuven; Alexandra Van den Abbeele, Katholieke Universiteit Leuven
Discussant: Fabienne Miller, Worcester Polytechnic InstituteThe Role of Formal and Informal Control for Supplier Selection: Experimental Evidence.
Bart Chris Dierynck, Katholieke Universiteit Leuven; Filip Roodhooft, Katholieke Universiteit Leuven
Discussant: Margaret H. Christ, University of GeorgiaThe Effect of Outcome and Process Accountability on Supplier Customer Negotiations.
Linda J. Chang, The University of New South Wales; Mandy M. Cheng, The University of New South Wales
Discussant: Gary Hecht, Emory University2.25 Performance Measurement
Moderator: Victor Maas, University of Amsterdam
(Accounting — 1.5 CH)Do Evaluators Distinguish between Strategic and Non-Strategic Performance Measures in the Presence of Megative Performance Information?
Steven E. Kaplan, Arizona State University; Michael Petersen, Thunderbird Graduate School; Janet A. Samuels, Arizona State University
Discussant: Victor Maas, University of AmsterdamLost in Translation: An Examination of Surrogation in Strategic Performance Measurement Systems.
Jongwoon (Willie) Choi, Emory University; Gary Hecht, Emory University; William Tayler, Emory University
Discussant: Fei Du, University of Southern CaliforniaPrivate and Public Relative Performance Information under Different Incentive Systems.
Ivo Tafkov, Georgia State University
Discussant: Khim Kelly, University of Waterloo2.26 International Issues
Moderator: Victoria Shoaf, St. John's University
(Accounting — 1.5 CH)An International Comparison of Social Preference Skills of Internal Auditors: An Analysis Using the FIRO-B.
Philip H. Siegel, Augusta State University; Jeff Miller, Augusta State University
Discussant: Padakanti Laxmikantham, Addis Ababa UniversityThe Implications of Shifting from Rules to Principles Based Accounting: The Case of Goodwill Impairment.
Kang Cheng, Morgan State University; Yu Cong, Morgan State University; Martin Freedman, Towson University
Discussant: Michael Patrick Coyne, Fairfield UniversityA Critical Analysis of Measurement in Financial Reporting.
C. Richard Baker, Adelphi University
Discussant: Alan G. Mayper, University of North Texas2.27 Managing Accounting Education
Moderator: John M. Hassell, Indiana University - Indianapolis
(Accounting — 1.5 CH)Beta Alpha Psi Faculty Advisor Profiles and the Incentives to Serve.
Stephen Wheeler, University of the Pacific; Kay Carnes, Gonzaga University
Discussant: Tim J. Fogarty, Case Western Reserve UniversityAccounting Department Chairs' Perceptions of the Importance of Communication Skills.
Jacqueline J. Schmidt, John Carroll University; Brian atrick Green, University of Michigan–Dearborn; Roland Madison, John Carroll University
Discussant: Richard A. Bernardi, Roger Williams UniversitySET Management and Earnings Management: University Teaching Governance Is Dysfunctional.
D. Larry Crumbley, Louisiana State University; Ronald Flinn, Creighton University
Discussant: Dennis Bline, Bryant University2.28 Outlook for CPA Exam Changes
Moderator: Elaine Rodeck, Ph.D., CA, CPA, MBA, Senior Manager, Examination Content, AICPA
(Accounting — 1.5 CH)
Panelists:
Kenneth E. Clark, CPA, JD, Board of Examiners (BOE)
William J. Montemarano, CPA, MBA, AICPA Examinations TeamKenneth E. Clark's Presentation
William J. Montemarano's Presentation2.29 Student Characteristics and Outcomes
Moderator: Julia E. Grant, Case Western Reserve University
[Paper Dialogue Session]
(Management Advisory Services — 1.5 CH)Backpack to Briefcase: The Transformation from Student to Accounting Professional.
Gia Chevis, Baylor University; Charles E. Davis, Baylor University; R. Kathy Hurtt, Baylor UniversityEducational Competencies that Mid-Sized CPA Firms Value in Their Professional Staff.
Loren Margheim, University of San Diego; Judith A. Hora, University of San Diego; Diane Pattison, University of San DiegoStudent Evaluation of Teaching (SET): Student Perceptions of Factors Affecting the SET Rating Process.
D. Larry Crumbley, Louisiana State University; K. E. Hughes II, The University of Southern Mississippi; Gwen R. Pate, The University of Southern MississippiThe Effects of To-Do Checklists on the Procrastination Levels of Accounting Students.
Marsha M. Huber, Otterbein CollegeThe Impact of GPA on the Life Course of Accounting Graduates.
Greg M. Thibadoux, The University of Tennessee at Chattanooga; Marsha A. Scheidt, The University of Tennessee at Chattanooga; Kendra Teffeteller, Ernst & Young2.30 Student Engagement and Motivation
Moderator: H. James Williams, Grand Valley State University
(Management Advisory Services — 1.5 CH)Motivation and Distraction Factors Associated with Student Performance in Advanced Level Undergraduate Accounting Courses: An Empirical Study.
Mostafa M. Maksy, Northeastern Illinois University
Discussant: To Be AnnouncedMotivation, Attitude, and Cheating Behavior among Accounting Majors.
Kenneth J. Smith, Salisbury University; Jeanette A. Davy, Wright State University; Donald L. Rosenberg, Towson University
Discussant: To Be AnnouncedEducation and Discipline for Professional Accountants—Online or Classroom Attendance.
Daniel Ramos Nogueira, University North of Paraná ; Esmael Almeida Machado, University Estadual of Mato Grosso of South; Lauro Brito de Almeida, University Federal of Paraná; Leilah Santiago Bufrem, University Federal of Paraná; Luiz Panhoca, University Federal of Paraná
Discussant: To Be Announced2.31 Teaching, Research, and Service in the Forensic Accounting Arena
Moderator: Richard E. Hurley, University of Connecticut
(Accounting — 1.5 CH)
Panelists:
Barbara A. Apostolou, West Virginia University
Les Heitger, Missouri State University
Dorothy A. McMullen, Rider University
Richard Riley, West Virginia University2.32 VITA Program as a Stepping Stone to Enrolled Agent
Moderator: Linda Tarrago, Hillsborough Community College Dale Mabry Campus
(Accounting — 1.5 CH)
Panelist:
Christine Kloezeman, Glendale Community College2.33 Accounting for Slavery
Moderator: Joan Hollister, SUNY at New Paltz
(Accounting — 1.5 CH)The Transition from Slavery to Wage Workers: A Comparative Study of Labor Control Practice in the Plantation Economies of the United States and the British West Indies.
Richard K. Fleischman, John Carroll University (Emeritus) ; David Oldroyd, University of Newcastle Business School; Thomas N. Tyson, St. John Fisher CollegeLuso-Brazilian Navigation, Trade, and Slave-Trafficking Companies of the 18th Century: A Comparative Study of Corporate Governance Structures.
Rosimeire Pimentel Gonzaga, Fucape Business School; Angelica de V. S. M. Santos, Fucape Business School; Fábio Moraes da Costa, Fucape Business SchoolSlavery and Emancipation in Rural New York: Evidence from 19th Century Accounting Records.
Joan Hollister, SUNY at New Paltz; Sally M. Schultz, SUNY at New Paltz2.34 Panel and Forum: Productivity in Accounting Research
Moderator: David K. Dennis, Otterbein College
(Accounting — 1.5 CH)
Panelists:
Christopher Chapman, Imperial (UK)
Tim J. Fogarty, Case Western Reserve University
Steve Kachelmeier, University of Texas
Sue Ravenscroft, Iowa State University
Ray G. Stephens, Ohio University
Paul Williams, North Carolina State University
Rick Young, The Ohio State University2.35 The Accounting Profession
Moderator: Susan B. Anders, St. Bonaventure University
(Accounting — 1.5 CH)Perceptions of Accounting and Accountants: Looking in the Mirror.
Paul K. Wells, Auckland University of Technology; Kate Kearins, Auckland University of Technology; Keith Hooper, Auckland University of TechnologyMentoring in the Accounting Profession: A Literature Review.
Cathleen L. Miller, Wayne State UniversityThe Endogenization of Insider Trading Laws: The Socio/Political Negotiation of a Constrained Regulation.
Mark Dirsmith, The Pennsylvania State University; Steven Huddart, The Pennsylvania State University
© 2008 American Accounting Association