Monday August 3, 2009
4:00 pm – 5:30 pm

Presentation Guidelines — Concurrent Sessions

3.1 Lessons Learned from Diversity Programs on Campus
Moderator: To Be Determined, PricewaterhouseCoopers
(Personnel/HR — 1.5 CH)

Introduction: Roy Weathers, PricewaterhouseCooper's Chief Diversity Officer
Facilitator: Jennifer Allyn, PricewaterhouseCooper's Office of Diversity
Panelists:
Bob Calabro, Tax Partner and Recruiting Partner in Boston
Manuel Espinoza, CEO ALPFA
Richard Ramsey, CEO of LEAD
Frank Ross, one of the founders of NABA, author, retired Big 4 Partner

Panel Organizer: Amy Van Kirk, PricewaterhouseCooper's Diversity Recruiting Programs

3.2 Five Minds for the Future and Professional Responsibilities: Presentations from Recipients of the Mark Chain and Bea Sanders Awards
Moderator: Karen Osterheld, Bentley University
(Accounting — 1.5 CH)

Panelists:
Thomas Calderon, University of Akron
Akhilesh Chandra, University of Akron
Brigitte Muehlmann, Suffolk University
Mark Welfley, University of Akron

3.3 Active Engagement Outside Accounting Research Comfort Zones
Moderator: Ella Mae Matsumura, University of Wisconsin–Madison
(Accounting — 1.5 CH)

Panelists:
Charles M. C. Lee, Stanford University
Kari Lukka, Turku School of Economics
Kenneth A. Merchant, University of Southern California
Gregory Waymire, Emory University

3.4 Compensation and Incentives
Moderator: Sharon K. Howell, The University of Texas at El Paso
(Accounting — 1.5 CH)

Relative Performance Incentives: Does Reducing Exposure to Common Risks Provide Performance Benefits in Multi-period Settings?
W. Timothy Mitchell, Georgia State University
Discussant: Melissa Martin, Arizona State University

Reward Fairness and Motivation: The Role of Pay Transparancy.
Frank G. H. Hartmann, RSM Erasmus University; Sergeja Slapnicar, University of Ljubljana
Discussant: Deborah L. Seifert, Illinois State University

Employee Compensation Contracts and Firm Performance in Uncertain Environments: Empirical Evidence for Adjusting Pay-Performance Sensitivity.
Joanna L. Y. Ho, University of California, Irvine; Ling Chu Lee, National Pingtung Institute of Commerce; Anne Wu, National Chengchi University
Discussant: Charles Stanley, Baylor University

3.5 Social and Moral Norms: Institutional Perspectives on Accounting, Financial Markets and the Firm
Moderator: Shyam Sunder, Yale University
(Regulatory Ethics — 1.5 CH)

Panelists:
Reuven Avi-Yonah, University of Michigan
Yuri Biondi, National Center of Scientific Research (CNRS)
Robert Colson, Grant Thornton LLP
Norio Sawabe, Kyoto University
Prem Sikka, Essex University
Shyam Sunder, Yale University

3.6 Behavioral Tax Research
Moderator: Sharon Simmons, Syracuse University
(Taxes — 1.5 CH)

Factors Associated with Acceptance of Aggressive Tax Advice.
Lin Mei Tan, Massey University
Discussant: Bambi A. Hora, University of Central Oklahoma

Agency Theory and Multi-Dimensional Locus of Control Applied to the Taxpayer /Tax Professional Relationship.
Michelle Bertolini, Florida Atlantic University; Julia Higgs, Florida Atlantic University; Karen Hooks, Florida Atlantic University
Discussant: Gary M. Fleischman, University of Wyoming

Do Consequences Matter? Survey v. Experimental Results in a Tax Setting
David Hulse, University of Kentucky; Teresa Stephenson, University of Wyoming; Cynthia Vines, University of Kentucky
Discussant: Diana Falsetta, University of Miami

3.7 FIN 48
Moderator: Michael R. Kinney, Texas A&M
(Accounting — 1.5 CH)

Did FIN 48 Arrest the Trend in Multistate Tax Avoidance?
Sanjay Gupta, Michigan State University; Lillian F. Mills, The University of Texas at Austin; Erin M. Towery, The University of Texas at Austin
Discussant: Jennifer Blouin, University of Pennsylvania

FIN 48 "Look-Forward" Disclosures: Can Firms Forecast Tax Reserve Changes?
Amy Dunbar, University of Connecticut; Tom Schultz, Miami University (Ohio)
Discussant: Stephanie Sikes, Duke University: The Fuqua School of Business

3.8 Audit Quality and Firm Specialization
Moderator: Robin Romanus, Texas Tech University
(Auditing — 1.5 CH)

Audit Quality and the Market Valuation of Banks' Allowances for Loan Losses.
Kiridaran Kanagaretnam, McMaster University; Gopal V. Krishnan, Lehigh University; Gerald J. Lobo, University of Houston; Robert Mathieu, Wilfrid Laurier University
Discussant: Kyle Meyer, Rollins College

Audit Partner's General Experience, Industry Specialization, and Audit Quality.
Rong-Ruey Duh, National Taiwan University; Chi-Ping Hou, China University of Technology; Der-Fen Huang, National Dong Hwa University
Discussant: Nancy Chun Feng, Boston University

3.9 Non-Audit Services
Moderator: John Shon, Fordham University
(Auditing — 1.5 CH)

Non-Audit Services and the Demand for Voluntary Audits.
Elisabeth Dedman, Manchester Business School; Asad Kausar, Manchester Business School; Clive S. Lennox, Hong Kong University of Science and Technology
Discussant: Mallikarjun G. Hiremath, Commerce, Accountancy & Management

The Impact of Assurance on the Quality of Voluntary Environmental Disclosures: An Empirical Analysis.
Yong Ting Aw, BDO Kendalls; Robyn Moroney, Monash University; Carolyn Windsor, Bond University
Discussant: Fatima Alali, California State University, Fullerton

Choice of Non-Audit Services Supplier: Other Consultants versus the External Auditor.
Pamela Fae Kent, Bond University
Discussant: Timothy J. Fogarty, Case Western Reserve University

3.10 Partner Judgment and Decision Making Research
Moderator: Mike Bamber, University of Georgia
(Auditing — 1.5 CH)

The Impact of Hierarchical Distance on Predecisional Distortion of Information by Auditors.
Yeon Jeung (Sarah) Kim, The University of New South Wales; Noel Harding, The University of New South Wales
Discussant: Theodore (Ted) C. Rodgers, University of South Carolina

Effects of Auditor Consultation and Audit Committee Attitude on Managers' Accounting Choice.
Charlene Geisler, Nanyang Technological University; Kin Yew Low, Nanyang Technological University; Terence Bu-Peow Ng, Nanyang Technological Unviversity; Premila Gowri Shankar, Nanyang Technological University
Discussant: Bradley Pomeroy, University of Alberta

Do Audit Partners Overstate Other Partners' Ability to Detect Errors Relative to Subordinate's Ability?
Vincent Ese Owhoso, Northern Kentucky University
Discussant: Chad M. Stefaniak, Oklahoma State University

3.11 PCAOB and Firm Regulation
Moderator: Veena Looknanan-Brown, Florida Atlantic University
(Auditing — 1.5 CH)

Does the PCAOB Inspection Process Impact Perceptions of Audit Firm and Profession Credibility?
Jesse Robertson, University of North Texas; Chad Stefaniak, Oklahoma State University; Rich Houston, The University of Alabama
Discussant: Brian Daugherty, University of Wisconsin–Milwaukee

PCAOB Enforcements: A Review of the First Three Years.
David Gilbertson, Western Washington University; Terri Herron, The University of Montana
Discussant: Alan Reinstein, Wayne State University

The Impact of Form of Compensation and Likelihood of PCAOB Inspection on Audit Committee Member Resolution of Management/Auditor Disputes.
Julie S. Persellin, Texas State University
Discussant: Penelope Lee Bagley, Texas Tech University

3.12 Practice Issues
Moderator: Dorothy Ann McMullen, Rider University
[Paper Dialogue Session]
(Auditing — 1.5 CH)

A System to Quantify the Difference between Successive Financial Statements, or to Quantify a Change from U.S. GAAP to IFRS.
Mark J. Nigrini, The College of New Jersey

Auditor Materiality Thresholds: Reporting Decisions Involving Accounting Principle Changes Revisited.
Joseph E. Trainor, Florida Atlantic University

Can Individual CPA Sanction Improve Audit Quality of the Firm?
Chien-Heng Jennifer Chang, National Chengchi University; Ling-Tai Lynette Chou, National Chengchi University

Haphazard Selection: Is it Time to Change Audit Standards?
Thomas W. Hall, The University of Texas at Arlington; Behane Jo Pierce, The University of Texas at Arlington; Kenneth H. Price, The University of Texas at Arlington; Christopher J. Skousen, Utah State University

3.13 Accounting Sampler: Lobbying, Offshore Financing, and Muti-National Companies
Moderator: Mary L. Fischer, The University of Texas at Tyler
(Accounting — 1.5 CH)

Congressional Lobbying Activity and Accounting Conservatism.
Albert Tsang, The Chinese University of Hong Kong
Discussant: Christina Mashruwala, Baruch College–CUNY

The Governance of Offshore Firms: Implications for Financial Reporting.
Art Durnev; Tiemei Sarah Li; Michel Magnan
Discussant: Rachna Prakash, College of William and Mary

A Study of Foreign Earnings Management Using an Empirical Distribution Approach.
Nancy Manzhen Fan, California State Polytechnic University, Pomona
Discussant: Zining Li, Southern Methodist University

3.14 Analysts' Coverage and Analysts' Notes
Moderator: Siyi Li, University of Illinois at Urbana–Champaign
(Accounting — 1.5 CH)

Do Analysts' Notes Provide New Information?
Gus De Franco, University of Toronto; Ole-Kristian Hope, University of Toronto
Discussant: David A. Maber, Harvard Business School

Analyst Familiarity and IPO Firm Coverage.
Hongping Tan, University of Waterloo
Discussant: Davit Adut, University of Cincinatti

Can Companies Buy Credible Analyst Research?
Marcus Kirk, Emory University
Discussant: Yonca Ertimur, Duke University

3.15 Bond Ratings
Moderator: Sanjian Bill Zhang, McGill University
(Accounting — 1.5 CH)

Informativeness of Ratings and Resource Allocation Effects.
Ivan Marinovic, Northwestern University; Swaminathan Sridharan, Northwestern University
Discussant: Regina Wittenberg Moerman, The University of Chicago

Rating Agency Adjustments to GAAP Financial Statements and their Effect on Ratings and Bond Yields.
Pepa Kraft, The University of Chicago
Discussant: Shyam V. Sunder, Northwestern University

Accounting and Real Activities Choices of Firms in the Riskiest Investment Credit Rating Category.
Kareen E. Brown, University of Waterloo; Vincent Chen, National University of Singapore; Myungsun Kim, University at Buffalo SUNY
Discussant: Joanna S. Wu, University of Rochester

3.16 Corporate Governance and Earnings Management
Moderator: Duane Kennedy, University of Waterloo
(Accounting — 1.5 CH)

It's Showtime: Do Managers Manipulate Stock Prices before Annual Shareholder Meetings?
Valentin Dimitrov, Rutgers University; Prem C. Jain, Georgetown University
Discussant: Zvi Singer, McGill University

The Relation between Earning Informativeness, Earnings Management and Corporate Governance in the Pre- and Post-SOX Periods.
Jui-Chin Chang, Howard University; Huey-Lian Sun, Morgan State University
Discussant: Marcus Caylor, University of South Carolina

Impact of the Sarbanes-Oxley Act on the Relationship between Debt Covenant Violation and Earnings Management.
Hassan R. HassabElnaby, The University of Toledo; Diana Franz, The University of Toledo; Gerald J. Lobo, University of Houston
Discussant: Liandong Zhang, Concordia University

3.17 FASB-IASC-SEC Update
Moderator: Terry D. Warfield, University of Wisconsin
(Accounting — 1.5 CH)

Panelists:
Mary Barth, Stanford University
James Kroeker, U.S. Securities and Exchange Commission
Thomas Linsmeier, Financial Accounting Standards Board

3.18 Is Accounting Conservatism a Good Thing? You Betcha.
Moderator: Anup Srivastava, Northwestern University
(Accounting — 1.5 CH)

Accounting Conservatism and Corporate Payout Policy.
Henock Louis, The Pennsylvania State University; Oktay Urcan, London Business School
Discussant: Ramgopal Venkataraman, Southern Methodist University

Value of Cash Holdings and Accounting Conservatism.
Henock Louis, The Pennsylvania State University; Amy Sun, The Pennsylvania State University; Oktay Urcan, London Business School
Discussant: Ramgopal Vvenkataraman, Southern Methodist University

The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management.
Scott B. Jackson, University of South Carolina; Kelvin X. T. Liu, Northeastern University
Discussant: K. Ramesh, Michigan State University

3.19 Pension Accounting
Moderator: Barbara A. Lougee, Univeristy of San Diego
[Paper Dialogue Session]
(Accounting — 1.5 CH)

Defined Benefit Pension Sponsors and Market Prices: Early Evidence from Pension Accounting Reform.
Robin L. Knowles, University of Connecticut

Economic Consequences of SFAS No. 158.
Abraham N. Fried, Seton Hall University

Pension Disclosures and the Value Relevance of Interim Financial Reports: The Case of SFAS 132R.
Wael Aguir, The University of Texas at San Antonio; Sharad Asthana, The University of Texas at San Antonio

The Smoothing of Pension Expenses: A Panel Analysis.
Xiaowen Jiang, University of Cincinnati

3.20 Segment Reporting
Moderator: Joseph H. Anthony, Michigan State University
(Accounting — 1.5 CH)

Segment Reporting: Does the Market Fully Reflect Segment-Level to Firm-Level Reconciliations?
Dana Hollie, University of Colorado at Boulder; Shaokun Carol Yu, Northern Illinois University; Robin Tarpley, The George Washington University
Discussant: Daniel Cohen, New York University

Earnings Management at the Segment Level.
Rebecca N. Hann, University of Maryland; Yvonne Y. Lu, University of Southern California
Discussant: Daniel Cohen, New York University

The Complementarity between Segment Disclosure and Earnings Quality, and Its Effect on Cost of Capital.
Belen Blanco Pelaez, Universidad Carlos III de Madrid; Juan Manuel Garcia Lara, Universidad Carlos III de Madrid; Josep Antoni Tribo Gine, Universidad Carlos III de Madrid
Discussant: Daniel Cohen, New York University

3.21 Stock Trading
Moderator: Praveen Sinha, Chapman University
(Accounting — 1.5 CH)

Information Flow and Stock Returns.
Foong Soon Cheong, Yale University
Discussant: Preeti Choudhary, Georgetown University

Corporate Governance and Liquidity: An Exploration of Voluntary Disclosure, Analyst Coverage and Adverse Selection as Mediating Mechanisms.
Beng Wee Goh, Singapore Management University; Jeffrey Ng, Massachusetts Institute of Technology; Kevin Ow Yong, Singapore Management University
Discussant: Mikhail Pevzner, George Mason University

The Effect of Short Selling on Market Reactions to Earnings Announcements.
Dennis Lasser, Binghamton University SUNY; Xue Wang, Binghamton University - State University of New York; Yan Zhang, Binghamton University - State University of New York
Discussant: Keren Bar Hava, The Hebrew University

3.22 Voluntary Disclosure and Corporate Governance
Moderator: Yanmin Gao, University of Alberta
(Accounting — 1.5 CH)

Corporate Governance and Impression Management in Annual Results Press Releases.
Beatriz García Osma, Universidad Autónoma de Madrid; Encarna Guillamon-Saorin, Universidad Carlos III de Madrid
Discussant: Barbara Grein, Drexel University

Sell-In versus Sell-Through Revenue Recognition: An Examination of Firm Characteristics and Financial Information Quality.
Stephanie J. Rasmussen, The University of Texas at Arlington
Discussant: Kristian D. Allee, Michigan State University

Does Corporate Governance Reduce Information Asymmetry of Intangibles? Evidence from High-Tech Firms' Voluntary Disclosures.
Chih-Hsien Liao, National Taiwan University
Discussant: Xue Wang, Emory University

3.23 Government Accounting and Reporting
Moderator: Joan Hollister, SUNY at New Paltz
(Accounting-Government — 1.5 CH)

Infrastructure Asset Reporting Options: A Stated Preference Experiment.
Stewart Jones, University of Sydney; David A. Hensher, The Univerity of Sydney; John Rose, University of Sydney; Robert G. Walker, The University of Sydney
Discussant: Mallikarjun G. Hiremath, Commerce, Accountancy & Management

Unexpected Depreciation and Financial Performance Adjustment within the Public Sector: Case of Local Governments.
Robyn Pilcher, Curtin University of Technology; J-L. W. Mitchell Van der Zahn, Curtin University of Technology
Discussant: Larita Killian, Indiana University - Purdue University Columbus

An Investigation of Compliance with GASB Standards by Governmental Entities in the Post GASB 34 Era.
Saleha B. Khumawala, University of Houston; Daniel G. Neely, University of Wisconsin–Milwaukee
Discussant: Barbara W. Schofield, University of Texas of the Permian Basin

3.24 Financial Consequences of Information Technology Implementation and Use
Moderator: Heli Marjut Hookana, Turku School of Economics
(Auditing — 1.5 CH)

Analyzing Late SEC Filings for Differential Impacts of IS and Accounting Issues.
Akhilesh Chandra, The University of Akron; Thomas G. Calderon, The University of Akron; Jian Cao, Florida Atlantic University; Li Wang, The University of Akron
Discussant: Wallace R. Wood, Cincinnati

The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes-Oxley Internal Control Reports.
Chan Li, University of Pittsburgh; Gary Peters, University of Arkansas; Vernon J. Richardson, University of Arkansas; Marcia Watson, Mississippi State University
Discussant: Angela Liew, University of Auckland

Information Technology Sourcing Capability and the Market Value of Firms.
Pankaj Nagpal, Case Western Reserve University; Andreas Nicolaou, Bowling Green State University; Kalle Lyytinen, Case Western Reserve University
Discussant: John J. Morris, Kansas State University

3.25 XBRL and Interactive Data in Financial Reports
Moderator: Ta-Wei Wang, Purdue University
(Auditing — 1.5 CH)

The Use of Interactive Data Views in Corporate Financial Reporting.
Diane Janvrin, Iowa State University
Discussant: Eileen Z. Taylor, North Carolina State University

A Comparison of XBRL Filings to Corporate 10-Ks—Evidence from the Voluntary Filing Program.
Jon W. Bartley, North Carolina State University; Al Y.S. Chen, North Carolina State University; Eileen Z. Taylor, North Carolina State University
Discussant: Diane Janvrin, Iowa State University

Longitudinal Analysis of Voluntary Adoption of XBRL on Financial Reporting.
Jap Efendi, The University of Texas at Arlington; Murphy Smith, Texas A&M University; Jeffrey Wong, University of Nevada, Reno
Discussant: Won Gyun No, Iowa State University

3.26 IFRS 7
Moderator: Bowe Hansen, University of New Hampshire
(Accounting — 1.5 CH)

The Effect of IFRS Adoption on Balance Sheet Measures and Value Relevance of Accounting Information.
Shwu Hsing Wu, Tainan University of Technology; Shu-hsing Li, National Taiwan University
Discussant: Marilyn A. Waldron, University of South Australia

Does an IFRS Impairment Approach Improve the Association between Goodwill Accounting and Firms' Investment Opportunities?
Keryn Chalmers, Monash University; Jayne M. Godfrey, Monash University; John Webster, Monash University
Discussant: May Zhang, University of Missouri

IFRS Adoption in Germany Empirical Evidence from 1998–2005.
Stéphanie Aurélie Hoermanseder; Wu Wien; Alexander Schiebel
Discussant: May Zhang, University of Missouri

3.27 International Corporate Governance 3
Moderator: Sanjian Bill Zhang, McGill University
(Accounting — 1.5 CH)

Top Management Turnover, Firm Performance and Government Control: Evidence from China's Listed SOEs.
Fang Hu, City University of Hong Kong; Sidney C.M. Leung, City University of Hong Kong
Discussant: Minna Yu, Ball State University

Timeliness of Financial Reporting and Ownership Structure: Evidence from the Emerging Chinese Market.
Hui Du, University of Houston–Clear Lake; Gaoliang Tian, Xi'An Jiao Tong University; Fangjun Wang, Xi'An Jiao Tong University
Discussant: Minna Yu, Ball State University

The Dispersion between Profit Sharing Bonus and Dividends: Incentives or Entrenchments?
Wen-hsin Hsu, National Taiwan University; Stephen Lin, Florida International University
Discussant: Yuansha Li, University of Wisconsin–Parkside

3.28 International Evidence on Opportunistic Reporting Behaviors
Moderator: Lucy Huajing Chen, Arizona State University
(Accounting — 1.5 CH)

Investor Protection, Ownership Concentration, and Mimicking Repurchases around the World.
In-Mu Haw, Texas Christian University; Simon SM Ho, University of Macau; Bingbing Hu, Hong Kong Baptist University; Xu Zhang, University of Macau
Discussant: Wendy Wilson, Southern Methodist University

Exploring New Areas of Creative Accounting: Empirical Evidence from Sales Manipulation.
Evangelos P. Koumanakos, University of Ioannina; Dimitris Tzelepis, University of Patras
Discussant: Wendy Wilson, Southern Methodist University

Empirical Examination of Association between Earnings Quality and Corporate Governance Bonding: Evidence from PRC Primary foreign Listing Firms.
Ling Mei Cong, Curtin University of Technology; J-L. W. Mitchell Van der Zahn, Curtin University of Technology; Alistair Brown, Curtin University of Technology; Greg Tower, Curtin University of Technology
Discussant: Lucy Huajing Chen, Arizona State University

3.29 Corporate Governance
Moderator: Maureen Butler, University of South Florida
(Accounting — 1.5 CH)

Delegated Monitoring and Bargaining Power: Implications of Retaining Former CEOs on the Board.
John H. Evans, III, University of Pittsburgh; Nandu J. Nagarajan, University of Pittsburgh; Jason Schloetzer, Georgetown University
Discussant: F. Asis Martinez-Jerez, Harvard Business School

CEO Perquisites and Family Firms.
Kevin C. W. Chen, Hong Kong University of Science and Technology; Tai-Yuan Chen, Hong Kong University of Science and Technology; Kai Wai Hui, Hong Kong University of Science and Technology
Discussant: Steve Matsunaga, University of Oregon

Performance-Oriented Shareholder Proposals and CEO Compensation.
Chandra Subramaniam, The University of Texas at Arlington; Frank Wang, Saint Louis University
Discussant: Garen Markarian, IE Business School

3.30 Executive Compensation I
Moderator: Tatiana Sandino, University of Southern California
(Accounting — 1.5 CH)

CEO Personal Wealth, Equity Incentives and Firm Performance.
Anna Elsilä, University of Oulu; Juha-Pekka Kallunki, University of Oulu; Henrik Nilsson, Umeå School of Business,Umeå University; Petri Sahlström, University of Oulu
Discussant: Jae Yong Shin, University of Illinois at Urbana–Champaign

CEO Compensation and Disclosure Quality.
Kai Wai Hui, Hong Kong University of Science and Technology; Steve Matsunaga, University of Oregon; Yangxin Yu, Hong Kong University of Science and Technology
Discussant: Carolyn M. Callahan, The University of Memphis

Nominal versus Realized CEO Compensation.
Zhonglan Di, The University of Texas at Dallas; Volkan Muslu, The University of Texas at Dallas
Discussant: Francisco Roman, Texas Tech University

3.31 Incentive Framing and Timing
Moderator: Tim Miller, University of Kentucky
(Accounting — 1.5 CH)

Give & Take: Incentive Framing in Compensation Contracts.
James W. Hesford, Cornell University; Judi McLean Parks, Washington University in St. Louis
Discussant: Janet Samuels, Arizona State University

Framing Sticks as Carrots: An Experimental Investigation of Control and Trust in Agency Relationships.
Margaret H. Christ, University of Georgia; Karen L. Sedatole, Michigan State University; Kristy L. Towry, Emory University
Discussant: David Piercey, University of Massachusetts

Incentives in a Multi-Tasking Environment: Timing is Everything.
Gary Hecht, Emory University; Ivo Tafkov, Emory University; Kristy Towry, Emory University
Discussant: Joseph G. Fisher, Indiana University

3.32 Relative Performance Measurement
Moderator: Wenli Huang, Boston University
(Accounting — 1.5 CH)

Peer Choice in Executive Compensation.
Ana M. Albuquerque, Boston University; Gus De Franco, University of Toronto; Rodrigo S. Verdi, Massachusetts Institute of Technology
Discussant: Francesca Franco, London Business School

Do CEOs Control the Implementation of Relative Performance Evaluation?
Carlos E. Jiménez-Angueira, The University of Texas at San Antonio; Nathan V. Stuart, University of Wisconsin–Oshkosh
Discussant: Susan Kulp, The George Washington University

ROA and Conservatism in a Case of Intangible-intensive Firms.
Yoshie Saito, Georgia College & State University
Discussant: Shijun Cheng, Smith School, University of Maryland

3.33 Strategic & Emerging Technologies 1
Moderator: Amelia Annette Baldwin, The University of Alabama in Huntsville
(Specialized Knowledge and Applications — 1.5 CH)

Interacting with Interactive Data: The Effects of Interface and Context on Mapping Financial Statement Elements to the XBRL U.S. GAAP Taxonomy.
Roger Debreceny, University of Hawaii at Manoa; Stephanie Farewell, University of Arkansas at Little Rock; Nolan Kido, University of Hawaii at Manoa
Discussant: Timothy Shields, Chapman University

The Impact of Information Tagging in the MD&A on Investor Decision Making: Implications for XBRL.
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: Roger Stephen Debreceny, University of Hawaii at Manoa

Information Content in Voluntary XBRL Reporting: An Empirical Analysis.
Jap Efendi, The University of Texas at Arlington; Jin Dong Park, The University of Texas at Arlington; Chandra Subramaniam, The University of Texas at Arlington
Discussant: Roger Debreceny, University of Hawaii at Manoa

3.34 Clickers (Classroom Response Systems): Strengths, Strategies and Limitations
Moderator: Tom Lechner, The University of Utah
(Accounting — 1.5 CH)

Panelists:
Carla Carnaghan, U. of Lethbridge
Thomas P. Edmonds, The University of Alabama at Birmingham
Philip R. Olds, Virginia Commonwealth University

3.35 Teaching Introductory Accounting
Moderator: Bryan J. Bessner, George Brown College
(Accounting — 1.5 CH)

The Effect of the Introduction of a New Technology to an Introductory Accounting Course.
R. Paul Berry, Mount Allison University; Elizabeth Campbell
Discussant: H. James Williams, Grand Valley State University

Improving Success Rates for Principles of Accounting Students: Ultra-Short Digital Tutorials for Motivating Effort to Improve Performance.
Carol Springer Sargent, Georgia State University; A. Faye Borthick, Georgia State University
Discussant: Carol Sullivan, Seattle University

Introductory Accounting: Principles or Financial.
Robert L. Braun, Southeastern Louisiana University; Pierre L. Titard, Southeastern Louisiana University
Discussant: Michelle E. Li-Kuehne, College of St. Benedict/Saint John's University

3.36 Accounting History
Moderator: Marilynn M. Leathart, Concordia University Texas
(Accounting — 1.5 CH)

The Chesapeake and Ohio Canal Company Telephone: An Old Technology Attempt to Improve Efficiency with Technology.
Robert Russ, Northern Kentucky University

Donaldson Brown (1885–1965): 20th Century Financial Manager: The Power of an Idea Over Time.
Dale L. Flesher, The University of Mississippi; Gary John Previts, Case Western Reserve University

Maryland Audit Companies: History of Accounting Firms Organized as Corporations within the State of Maryland.
James J. McKinney, University of Maryland

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