Tuesday August 4, 2009
10:15 am – 11:45 am

Presentation Guidelines — Concurrent Sessions

4.0. Integrating IFRS: Ernst & Young Academic Resource Center
Moderator: Catherine Banks, Ernst & Young
(Regulatory Ethics — 1.5 CH)

Panelists:
Tim Eaton, Miami University of Ohio
Jana Raedy, The University of North Carolina at Chapel Hill
Irene Wiecek, University of Toronto

4.1 Academic Open Forum with AAA Financial Accounting Standards Committee: Current Issues in Accounting
Moderator: Stephen R. Moehrle, University of Missouri–St. Louis
(Accounting — 1.5 CH)

Panelists:
Ted Christensen, Brigham Young University
Stephen R. Moehrle, University of Missouri–St. Louis

4.2 Accounting Education: The Impact of Globalization
Moderator: Belverd E. Needles, Jr., Vice President–Education Elect, AAA; DePaul University
(Accounting — 1.5 CH)

Presenters:
Mark Allison, Chairman, International Accounting Education Standards Board (IAESB)
Globalization and Accounting Education – The Role of the IAESB and Academia

Kazuo Hiramatsu, Vice President–International Elect, AAA; Kwansei Gakin University
The Impact of Globalization on Accounting Education in Japan

Gary Sunden, Vice President–Education, International Association for Accounting Education and Research (IAAER); University of Washington
Research on International Accounting Education Standards

Michael Wells, International Accounting Standards Board (IASB)/IASC Foundation, Director, IFRS Education Initiative
Accounting Education: The Impact of Globalization

4.3 IFRS in the United States? A Research Analysis of Economic and Policy Considerations
Moderator: Tom Linsmeier, FASB
(Accounting — 1.5 CH)

Panelists:
Luzi Hall, University of Pennsylvania
Ray Pfeiffer, University of Massachusetts and former FASB Research Fellow
Peter Wysocki, Massachusetts Institute of Technology

4.4 Report of the October 2008 Advisory Committee on the Auditing Profession: Implications for Accounting and Auditing Research
Moderator: Gary J. Previts, Case Western Reserve University
(Auditing — 1.5 CH)

Panelists:
Jean C. Bedard, Bentley University
Joseph V. Carcello, The University of Tennessee
Zoe-Vonna Palmrose, University of Southern California
Ira Solomon, University of Illinois at Urbana–Champaign

4.5 Investor Judgment 2
Moderator: Carie Olson Ford, Baylor University
(Accounting — 1.5 CH)

Investor Reactions to Contrasts between the Earnings Preannouncements of Related Firms.
Mario Maletta, Northeastern University; May Zhang, Northeastern University
Discussant: Shana Clor-Proell, University of Wisconsin–Madison

Decision Aid Reliance: A Field Study Involving Professional Buy-Side Analysts.
James E. Hunton, Bentley University; Vicky Arnold, University of Central Florida; Jackie Reck, University of South Florida
Discussant: Charles D. Bailey, The University of Memphis

The Role of Investors' Affect in Their Use of Analyst Reports and Management Reports.
Wei Li, Kent State University; Evelyn McDowell, Rider Univeristy
Discussant: Walied Keshk, University of Illinois at Urbana–Champaign

4.6 Intersection of Financial and Tax
Moderator: Leslie A. Robinson, Dartmouth College
(Accounting — 1.5 CH)

Inventory Method Choice and Product Market Competition.
David A. Guenther, University of Oregon; Richard Sansing, Dartmouth College
Discussant: Jim Seida, University of Notre Dame

Independence, Impartiality, and Advocacy in Soft GAAP Client Conflicts.
Michael L. Roberts, University of Colorado at Denver
Discussant: Teresa Stephenson, University of Wyoming

Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services.
Ananth Seetharaman, Saint Louis University; Yan Sun, Saint Louis University; Weimin Wang, Saint Louis University
Discussant: Thomas C. Omer, Texas A&M University

4.7 Tax and Accounting: Where to Next?
Moderator: Robert Hodgkinson, Institute of Chartered Accountants in England and Wales
(Accounting — 1.5 CH)

Panelists:
Andrew Lymer, Birmingham Business School
Lillian Mills, The University of Texas at Austin, McCombs School of Business
Terry Shevlin, University of Washington Michael G. Foster School of Business

4.8 Auditor Quality (International)
Moderator: Scott Bronson, Michigan State University
(Auditing — 1.5 CH)

Factors Affecting Audit Quality in the 2007 U.K. Regulatory Eenvironment.
Vivien Beattie, Glasgow University; Stella Fearnley, Bournemouth University; Tony Hines, Portsmouth University
Discussant: Padakanti Laxmikantham, Addis Ababa University

Debt Maturity and Auditing Quality: Evidence from Private and Public European Firms.
Sadok El Ghoul, University of Alberta; Omrane Guedhami, University of South Carolina; Jeffrey Pittman, Memorial University of Newfoundland; Sorin Rizeanu, University of South Carolina
Discussant: Carol Callaway Dee, University of Colorado at Denver

Internal Control Quality and External Audit Effort: Empirical Evidence from a Less Regulated Environment.
Annukka Jokipii, University of Vaasa; Lasse Niemi, Helsinki School of Economics; Hannu Ojala, Helsinki School of Economics
Discussant: Marleen Willekens, Katholieke Universiteit Leuven

4.9 Auditor Resignations
Moderator: John Hassell, Indiana University - Indianapolis
(Auditing — 1.5 CH)

Auditor Resignation versus Dismissal and Earnings Management through Real Activities Manipulation.
Yongtae Kim, Santa Clara University; Myung Seok Park, Virginia Commonwealth University
Discussant: Ayalew Lulseged, Florida State University

Auditor Resignations with Accounting Failure Clients.
Ying Huang, The University of Kansas
Discussant: Chris Hogan, Michigan State University

Pro-Forma Earnings, Audit Fees, and Auditor Resignations: An Empirical Investigation.
Long Chen, George Mason University; Gopal Krishnan, Lehigh University; Mikhail Pevzner, George Mason University
Discussant: Brad J. Reed, Southern Illinois University Edwardsville

4.10 Auditors' Legal Liability
Moderator: Timothy Pearson, West Virginia University
(Auditing — 1.5 CH)

Auditors at Risk: Exploring Relationships between Due Care and Client Context (New Zealand/ Australia).
Karen A. Van Peursem, University of Waikato New Zealand; Neil P. Harnisch, University of Waikato New Zealand
Discussant: Mary Jepperson, College of Saint Benedict/Saint John's University

The Insurance Hypothesis: The Case of KPMG's Audit Clients.
Darryl L. Brown, Illinois Wesleyan University and Illinois State Unversity; Susun Shu, Boston College; Greg Trompeter, University of Central Florida
Discussant: D. Scott Showalter, North Carolina State University

An Empirical Examination of the Impact of Liability Caps on the Auditing Market.
Jim Irving, College of William & Mary; Jeff Payne, University of Kentucky; Paul Walker, University of Virginia
Discussant: Frank Farina, Saint Michael's College

4.11 Going Concern
Moderator: John P. McAllister, University of North Florida
(Auditing — 1.5 CH)

To What Extent is the Auditors' Attitude toward the Evidence Influenced by the Self-Fulfilling Prophecy?
Andres Guiral, University of Alcala; Emiliano Ruiz, University of Cadiz; Waymond Rodgers, University of California, Riverside
Discussant: Allen D. Blay, Florida State University

Strategic Bankruptcies in the Association between Bankruptcies and Prior Audit Opinions—A Note.
Alicia Liwei Jiang, Macquarie University
Discussant: Srinivasan Ragothaman, The University of South Dakota

Auditor Fees and Auditor Independence: An Examination of Going-Concern Reporting Decisions in Australia.
Ilias G. Basioudis, Aston University Business School.; Marshall Geiger, University of Richmond; Paul DeLange, RMIT University; Kevin Adams, RMIT University
Discussant: Minlei Ye, University of Toronto

4.12 Accounting Choice
Moderator: Bala Dharan, Charles River Associates (CRA)
[Paper Dialogue Session]
(Accounting — 1.5 CH)

Earnings Smoothing and Derivative Restatements.
Jayanthi Krishnan; Chunwei Xian, Temple University

Electric Utility Companies' Pre- and Post-Implementation Review of SFAS 143.
Martha A. Fasci, The University of Texas at San Antonio; David Ramirez, Valero Corporation ; Veronda Willis, The University of Texas at Tyler

SAB 74 Disclosure of the Expected Financial Statement Impact of a New Accounting Standard: The Case of FIN 48.
Raquel Alexander, The University of Kansas; Michael Ettredge, The University of Kansas; Mary Stone, The University of Alabama; Lili Sun, University of North Texas

The Economic Consequences of Changes in Financial Statement Presentation: The Case of Discontinued Operations.
Asher Curtis, The University of Utah; Sarah McVay, The University of Utah; Mindy S. Wolfe, The University of Utah

4.13 Accounting Sampler: Corporate Governance and Earnings Management
Moderator: George Mansour, DeVry College of New York
(Accounting — 1.5 CH)

The Role of Disaggregated Accounting Data and Ratio Analysis in Detecting and Suppressing Earnings Management.
Eli Amir, London Business School; Eti Einhorn, Tel Aviv University; Itay Kama, Tel Aviv University
Discussant: Padakanti Laxmikantham, Addis Ababa University

Industry Product Market Competition and Corporate Governance.
Christo Karuna, University of California, Irvine
Discussant: Julie S. Persellin, Texas State University

Can a Code of Ethics Affect Management Behavior and Investor Confidence? Some Intuition and Experimental Evidence.
Bruce Davidson, Florida State University; Douglas E. Stevens, Florida State University
Discussant: Douglas Schneider, East Carolina University

4.14 Capital Markets and Earnings
Moderator: Uday Chandra, SUNY-Albany (Accounting — 1.5 CH)

Does Earnings Acceleration Convey Information?
Ying Cao, The Chinese University of Hong Kong; Linda A. Myers, University of Arkansas; Theodore Sougiannis, University of Illinois and ALBA
Discussant: Curtis Nichols

Option Market Asymmetries, Earnings Surprises, and Future Returns.
Eric C. So, Stanford University
Discussant: Mary Billings, New York University

The Value Relevance of Earnings Levels in the Return-Earnings Relation.
Simon Yang, Adelphi University
Discussant: Dina F. El-Mahdy, Virginia Commonwealth University

4.15 Capital Markets and Forecasts
Moderator: Jeremy Bertomeu, Northwestern University
(Accounting — 1.5 CH)

Sell Recommendations, Market Sentiment, and Analyst Credibility.
Gilles Hilary, Hong Kong University of Science and Technology; John Shon, Fordham University
Discussant: Andrew C. Call, University of Georgia

The Effect of Ex-Ante Management Forecast Accuracy on the Post-Earnings-Announcement Drift.
Li Zhang, London Business School
Discussant: Qiuhong Zhao, University of Colorado at Boulder

Disaggregation and the Quality of Management Earnings Forecasts.
Clara Chen, University of Illinois; Rajib Doogar, University of Illinois; Laura Yue Li, University of Illinois; Theodore Sougiannis, University of Illinois
Discussant: Kevin Hee, San Diego State University

4.16 Corporate Governance: Board of Directors
Moderator: Yan Peng, Fordham University
(Accounting — 1.5 CH)

Director Capital and Corporate Disclosure Quality.
David Reeb, Temple University; Wanli Zhao, Worcester Polytechnic Institute
Discussant: Ahmed M. Abdel-Meguid, Ain Shams University

Equity Incentives, Corporate Governance, and Earnings Management.
Anwer S. Ahmed, Texas A&M University; Scott Duellman, SUNY Binghamton; Ahmed M. Abdel-Meguid, Ain Shams University
Discussant: Christine E. Tan, Fordham University

Should the Outgoing CEOs Remain as Chairman of the Board of Directors Even After CEO Turnover?
Yoon-Suk Baik, Korea Advanced Institute of Science and Technology ; Byungjin Kwak, Korea Advanced Institute of Science and Technology; Inho Suk, University at Buffalo SUNY
Discussant: T. Jeffrey Wilks, Brigham Young University

4.17 Debt Covenants and Accounting Conservatism
Moderator: Jayanthi Sunder, Northwestern University
(Accounting — 1.5 CH)

Debt-Contracting Efficiency of Accounting Conservatism.
Ningzhong Li, The University of Chicago
Discussant: Bharat Sarath, Baruch College–CUNY and Rutgers

Information Asymmetry and the Debt Contracting Demand for Accounting Conservatism: An Analytical and Empirical Analysis.
Jeffrey L. Callen, University of Toronto; Feng Chen, University of Toronto; Yiwei Dou, University of Toronto; Baohua Xin, University of Toronto
Discussant: Angela Wheeler Spencer, Oklahoma State University

4.18 Modeling Earnings Information
Moderator: Tong Lu, University of Houston
(Accounting — 1.5 CH)

The Impact of Accounting Distortions on Measures of Performance, Growth, and Valuation.
Cheng Y. Lai, University of New South Wales
Discussant: Tong Lu, University of Houston

The Abnormal Earnings Growth Model, Two Exogenous Interest Rates, and Company Taxes.
Peter Jennergren, Stockholm School of Economics; Kenth H. G. Skogsvik, Stockholm School of Economics
Discussant: Xiaojing Meng, Columbia University

Correlated Errors.
Jochen Lawrenz, University of Innsbruck; Alex Weissensteiner, University of Innsbruck
Discussant: Devin Shanthikumar, Harvard Business School

4.19 Non-Accounting Information
Moderator: Alicia J. Jackson, Susquehanna University
(Accounting — 1.5 CH)

The Press and Local Information Advantage.
Gregory Miller, University of Michigan; Devin M. Shanthikumar, Harvard Business School
Discussant: Christine Petrovits, New York University

Damned Out of their Own Mouth: CEO Overconfidence in M&A Decision-Making and Its Impact on Firm Performance.
Yue Liu, University of Edinburgh Business School;
Discussant: Marinilka B. Kimbro, Gonzaga University

Do Managers Use Pro Forma Earnings Disclosures to Cater to Investor Sentiment?
Nerissa C. Brown, University of Southern California; Theodore E. Christensen, Brigham Young University; W. Brooke Elliott, University of Illinois at Urbana–Champaign; Richard D. Mergenthaler, The University of Iowa
Discussant: Dov Fischer, Kean University

4.20 Regulation FD—Non-U.S. Firms
Moderator: Fred Choi, New York University
(Accounting — 1.5 CH)

Fair Disclosure, Information Environment, and Information Asymmetry.
Lee-Seok Hwang, Seoul National University; Woo-Jong Lee, The Hong Kong Polytechnic University; Ho-Shik Shim, Seoul National University
Discussant: Stephen A. Hillegeist, INSEAD

Causes and Consequences of Cross-Listed Firms' Voluntary Adoption of U.S. Securities Laws: The Case of Regulation Fair Disclosure.
Michael Crawley, The University of Texas at Austin; Bin Ke, The Pennsylvania State University; Yong Yu, The University of Texas at Austin
Discussant: Fred Choi, New York University

Intraday Market Response to Corporate Disclosure Subject to Regulation Fair Disclosure: Evidence from the Korean Stock Market.
Bryan Byung-Hee Lee, United International College and Seoul National University
Discussant: Jaywon Lee, Korea Advanced Institute of Science and Technology (KAIST)

4.21 Value Relevance of R&D
Moderator: Michael Kimbrough, Harvard Business School
(Accounting — 1.5 CH)

Further Evidence on the Relation between the Uncertainty of Future Operating Performance and R&D Expenditures: The Role of R&D Inputs and Outputs.
Shail Pandit, University of Illinois at Chicago; Charles Wasley, University of Rochester; Tzachi Zach, The Ohio State University
Discussant: Atul Rai, Wichita State University

Value-Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale Factor.
Mustafa Ciftci, SUNY at Binghamton
Discussant: Michael Kimbrough, Harvard Business School

4.22 Voluntary Disclosure and Capital Markets
Moderator: Gregory Sommers, Southern Methodist University
(Accounting — 1.5 CH)

Bundling of Earnings and Non-Earnings-Related Forward Looking Disclosures.
Richard Lu, University of Florida; Jennifer Wu Tucker, University of Florida
Discussant: Isabel Wang, Michigan State University

Management Disclosure around Seasoned Equity Offerings.
Amy X. Sun, The Pennsylvania State University; Weining Zhang, The University of Texas at Dallas
Discussant: Salma Ibrahim, Morgan State University

Voluntary Disclosure of Financial Statement Information in Quarterly Earnings Announcements and Its Impact on Trading Activities of Investors and Information Asymmetry.
Sunyoung Kim, The Chinese University of Hong Kong; Jason Lee, University of Alberta
Discussant: Changjiang Wang, Florida International University

4.23 Success Factors for Women Leaders
Moderator: Susanne O'Callaghan, Pace University
(Personnel/HR — 1.5 CH)

Panelists:
Benedetta Dimaggio, Director at Deloitte & Touche
Linda H. Ianieri, Partner, PricewaterhouseCoopers LLP
Rebecca M. Mason, Principal of Caran Properties Realty, LLC and Executive Director
Stacey Schell, Audit Principal, Rothstein Kass
Karen Stuckey, Partner in the Investment Management and Real Estate Sector of PricewaterhouseCoopers LLC

4.24 Performance Measurement
Moderator: Patricia A. Johnson, Canisius College
(Management Advisory Services — 1.5 CH)

The Usefulness of Assurance Services Related to Nonfinancial Performance Measures in the Selection of Healthcare Insurance Providers.
Lee Schiffel, Valparaiso University; Vairam Arunachalam, University of Missouri–Columbia; Ken Smith, Willamette University
Discussant: Karen A. Kitching, George Mason University

Multi-Faceted Performance Measurement: An Investigation into Spanish Local Governments.
Lourdes Torres, University of Zaragoza; Vicente Pina, University of Zaragoza; Ana Yertano, University of Zaragoza
Discussant: Nicole Thibodeau, Willamette University

Managerial Compensation and Private Foundation Performance.
Arthur Allen, University of Nebraska, Lincoln; Brian P. McAllister, University of Colorado at Colorado Springs
Discussant: Linda M. Parsons, The University of Alabama

4.25 Economic Recession, IT Innovation Context, and Firm Performance
Moderator: Matthew Waritay Guah, Erasmus School of Economics
(Accounting — 1.5 CH)

Earnings Persistence: The Role of IT Innovation Persistence.
Changling Chen, University of Waterloo; Jee-Hae Lim, University of Waterloo; Theophanis G. Stratopoulos, University of Waterloo
Discussant: Edward N. Balli, Aurora University

Education, R&D and Firm Performance in Information Technology Industries: An Empirical Examination.
Rajiv Banker, Temple University; Fang-Chun Liu, Temple University; Chin-Shyh Ou, National Chung Cheng University; Sunil Wattal, Temple University
Discussant: Kevin Kobelsky, Baylor University

Investing in IT for Competitive Agility: An Analysis of Firm Performance during Industry Turbulence.
David S. Gelb, Seton Hall University; Theresa F. Henry, Seton Hall University; Shoshana Altschuller, Iona College
Discussant: Kevin Kobelsky, Baylor University

4.26 Experiments in Software Piracy, Fraud and Risk in Accounting Contexts
Moderator: Kathy Hurtt, Baylor University
[Paper Dialogue Session]
(Behavioral Ethics — 1.5 CH)

Accountants' Sensitivity to Dimensions of Information Integrity.
Leslie Berger, Brock University; J. Efrim Boritz, University of Waterloo

Software Piracy among Accounting Students Revisited: an Empirical Investigation Using an Extended Theory of Planned Behavior (ETPB).
Jean Baptiste K. Dodor, Jackson State University; Quinton Booker, Jackson State University; Cecil L. Hill, Jackson State University

TECS Time Keeping.
Debra Hendrix; Robert D. Slater, University of North Florida; Susie Infante

The Effect of Encryption and Assurance Seals in Mitigating Vendor & Product Risk on Internet Purchase Intent.
Maureen Francis Mascha, Marquette University; Cathleen L. Miller, Wayne State University; Diane J. Janvrin, Iowa State University

4.27 IFRS 2
Moderator: Picheng Lee, Pace University
(Accounting — 1.5 CH)

Who Benefits from the Adoption of IFRS?
Shin'ya Okuda, Osaka Gakuin University
Discussant: Norbert Tschakert, San Diego State University

Could IFRS Replace U.S. GAAP? A Comparison of Earnings Attributes and Informativeness in the U.S. Market.
Elizabeth A. Gordon, University of Pennsylvania, Temple University; Bjorn N. Jorgensen, University of Colorado at Boulder; Cheryl L. Linthicum, The University of Texas at San Antonio
Discussant: Norbert Tschakert, San Diego State University

Earnings Quality Effects of Mandatory IFRS Adoption.
Juan Manuel García Lara, Universidad Carlos III de Madrid; Beatriz García Osma, Universidad Autónoma de Madrid; Peter F. Pope, Lancaster University
Discussant: Joseph E. Trainor, Florida Atlantic University

4.28 IFRS 3
Moderator: Eva K. Jermakowicz, Tennessee State University
(Accounting — 1.5 CH)

How Do Foreign Retail Investors React to Global IFRS Adoption?
Ulf Brüggemann, Lancaster University; Holger Daske, University of Mannheim; Carsten Homburg, University of Cologne; Peter F. Pope, Lancaster University
Discussant: Gary Entwistle, University of Saskatchewan

Do IFRS Improve Comparability of Reported Financial Information?
Wing Yue Yip, The Chinese University of Hong Kong; Danqing Young, The Chinese University of Hong Kong
Discussant: Ramesh Narasimhan, Montclair State University

The Impact of IFRS Adoption and Corporate Governance Principles on Transparency and Disclosure: The Case of Istanbul Stock Exchange.
Mine Aksu, Sabanci University; Hassan Espahbodi, Western Illinois University
Discussant: Ramesh Narasimhan, Montclair State University

4.29 International Corporate Governance 6
Moderator: Fouad K. AlNajjar, Baker Center for Gradate Studies
(Accounting — 1.5 CH)

State Policies, Ownership, and Firm Value: The Evidence of the State-Controlled Listed Firms in China.
Li Cheng, National Cheng Kung University; Yenn-Ru Chen, National Cheng Kung University; Jeng-Ren Chiou, National Cheng Kung University; CF Lee, Rutgers University
Discussant: Thomas M. Carment, Rogers State University

Ownership Concentration, Foreign Institutional Investors and Default, Operating and Market Risk of the Firms.
Cheng-Li Huang, Tamkang University; Wei Ting, Chung Yuan Christian University
Discussant: Stephen Brian Salter, The University of Texas at El Paso

The Impact of Chilean Firms' Ownership Structures on Performance and Disclosure Levels.
Veronica Pizarro, Universidad de Chile; Sakthi Mahenthiran, Butler University; David Cademartori, Pontificia Universidad Católica Valparaiso; Roberto Curci, Butler University
Discussant: Susan B. Anders, St. Bonaventure University

4.30 International Evidence on Managerial Compensation 1
Moderator: Paul V. Dunmore, Massey University
(Accounting — 1.5 CH)

Effects of Political Connections on Market Performance and Executive Compensation: Evidence from Chinese Public Markets.
Shujun Ding, York University; Chunxin Jia, Peking University; Xiang Li, University of Saskatchewan; Zhenyu Wu, University of Saskatchewan
Discussant: Tom Lechner, The University of Utah

Firm Characteristics and Adoption of Equity-Based Compensation: Preliminary Evidences from China.
Yufang Qiu, Tsinghua University & CSRC; Chunlai Ye, Boston University
Discussant: Tom Lechner, The University of Utah

Accounting Regime Change and Executive Compensation Design.
Lisa Shifei Liu, University of Liverpool Management; Ann Ling-Ching Chan, National Chengchi University
Discussant: Marilyn A. Waldron, University of South Australia
[PRESENTATION CANCELLED]

4.31 Intersection of Current Issues and Accounting
Moderator: Sharon K. Howell, The University of Texas at El Paso
(Accounting — 1.5 CH)

The Utilization of Image Restoration Strategies during the Banking Crisis of 2008.
Marsha Weber, Minnesota State University Moorhead; Sheri L. Erickson, Minnesota State University Moorhead; Mary Stone, Minnesota State University Moorhead
Discussant: Heli Marjut Hookana, Turku School of Economics

The New Economy: Applying a Criminogenic Institutional Framework to Financial Reporting Abuses.
Alan G. Mayger, University of North Texas; Barbara D. Merino, University of North Texas; Thomas D. Tolleson, Texas Wesleyan University
Discussant: Tim J. Fogarty, Case Western Reserve University

War by Other Means: Auditing the Deconstruction of Iraq.
Michele Chwastiak, University of New Mexico
Discussant: Paul F. Williams, North Carolina State University

4.32 Causal Business Models
Moderator: Mostaq M. Hussain, University of New Brunswick-SJ
(Accounting — 1.5 CH)

Revisiting the Balanced Scorecard model through the Simon's Levers of Control Framework.
Gerald Naro, University of Montpellier; Denis Travaillé, University of Montpellier
Discussant: Chris Chapman, Imperial College London

Measuring the Creation of Value by the Hidden Costs Method: Case Study.
Laurent G. Cappelletti, IAE, University of Lyon 3 – ISEOR; Djamel Khouatra, IAE, University of Lyon 3 – ISEOR
Discussant: Bala Kanagasabai Balachandran, London South Bank University

A Test of a Company's Business Model.
Kenneth Merchant, University of Southern California; Tatiana Sandino, University of Southern California; David Huelsbeck, University of Southern California
Discussant: Kari Lukka, Turku School of Economics

4.33 Management Control Systems
Moderator: Tom Groot, Vrije Universiteit
(Accounting — 1.5 CH)

Does Creativity Matter in Management Control System Design? Contrasting Creative and Non-Creative Industries.
Isabella Grabner, Vienna University of Economics and Business Administration
Discussant: Tom Groot, Vrije Universiteit

Performance Measurement Innovations in Government Departments: An Exploratory Study.
Zahirul Hoque, La Trobe University; Carol Adams, La Trobe University
Discussant: Jason Schloetzer, Georgetown University

Over-Investment in Management Control Systems: The Effect of Regulation and Free Cash Flow in the Electric Utility Industry.
Carolyn M. Callahan, The University of Memphis; Tammy R. Waymire, Northern Illinois University
Discussant: Isabella Grabner, Vienna University of Economics and Business

4.34 Strategy
Moderator: Sally K. Widener, Rice University
(Accounting — 1.5 CH)

A Configuration Fit Analysis of Organizational Control and Strategy.
Margaret Shackell, Cornell University; Sally K. Widener, Rice University
Discussant: Wim A. Van der Stede, London School of Economics

Business Strategy, Executive Compensation, and Firm Performance.
Yasheng Chen, Simon Fraser University; Johnny Jermias, Simon Fraser University
Discussant: Melissa Martin, Arizona State University

Strategy, Incentive Design and Performance: Empirical Evidence.
Dipankar Ghosh, The University of Oklahoma; Joanna Ho, University of California, Irvine; Hiroshi Miya, Kobe University
Discussant: Sally K. Widener, Rice University

4.35 Corporate Social Responsibility Reporting
Moderator: Sarah D. Stanwick, Auburn University
(Social Environment of Business — 1.5 CH)

An Evolution in Reporting of Corporate Social Reporting: A Longitudinal Study of Canadian Firms.
Lois S. Mahoney, Eastern Michigan University; Linda Thorne, York University
Discussant: Christopher Skousen, Utah State University

Ambiguous but Tethered: An Accounting Basis for Sustainability Reporting.
George Joseph, University of Massachusetts Lowell
Discussant: Barbara Merino, University of North Texas

Voluntary Corporate Social Reporting: An U.S. Examination.
Lianna Cecil, Eastern Michigan University; William LaGore, Eastern Michigan University; Lois S. Mahoney, Eastern Michigan University; Linda Throne, York University
Discussant: Charlie Cullinan, Bryant University

4.36 Strategic & Emerging Technologies–Panel 1
(XBRL and Interactive Data in Prime Time)
Moderators: Glen L. Gray, California State University, Northridge; and Roger Debreceny, University of Hawaii at Manoa
(Accounting — 1.5 CH)

Panelists:
Phil Moyer, CEO, EDGAR Online
David Blaszkowsky, Securities and Exchange Commission
Bob Laux, Microsoft Corporation

4.37 Assessment of Student Learning
Moderator: Kimberly A. Sipes, Kentucky State University
(Accounting — 1.5 CH)

Assurance of Learning Plans and Course Objectives within Undergraduate Accounting Programs and a Specific Course: Where Are We and Where Should We Be?
Anne L. Christensen, Montana State University; Nancy B. Nichols, James Madison University; Andrew J. Judd, University of Central Florida
Discussant: Ted J. Takamura, Eastern Oregon University

Using Comprehensive Research Projects for Meaningful Learning Assessment: A Portfolio Approach.
Margie Boldt, Southern Illinois University Edwardsville; Allen Hunt, Southern Illinois University Edwardsville; Brad J. Reed, Southern Illinois University Edwardsville
Discussant: Susan K. Wolcott, California School of Business and Instituto de Empresa

Approaches to Learning, Assessment Preferences, and Learning Outcomes of Intermediate Accounting Students.
Susan A. Lynn, University of Baltimore
Discussant: To Be Announced

4.38 Service Learning and Team Building
Moderator: Carol J. Normand, University of Wisconsin–Whitewater
(Accounting — 1.5 CH)

Great Expectations: Effects of Team-Skills Training on Student Teams.
Jean Lin Seow, Nanyang Business School; Premila Gowri Shankar, Nanyang Business School
Discussant: Aretha Hill, North Carolina A&T State University
[PRESENTATION CANCELLED]

Community Impact of a University Service Learning Program.
Andrew Griffith, Nova Southeastern University; Bambi A. Hora, University of Central Oklahoma; Mary F. Sheets, University of Central Oklahoma
Discussant: Kay M. Poston, University of Indianapolis

Assessing Service-Learning Outcomes for Students Participating in Volunteer Income Tax Assistance Programs.
Anne Christensen, Montana State University; Dennis Schmidt, University of Northern Iowa; Priscilla Wisner, Montana State University
Discussant: Marsha M. Huber, Otterbein College

4.39 Teaching Ethics in Accounting
Moderator: Dawn Massey, Fairfield University
(Behavioral Ethics — 1.5 CH)

Panelists:
Patrick Kelly, Providence College
Joan Van Hise, Fairfield University

4.40 European Accounting History
Moderator: Evandro Marcos Saidel Ribeiro, Universidade de São Paulo, and INEPAD - Instituto de Ensino e Pesquisa em Administração, Brazil
(Accounting — 1.5 CH)

From the Trash-Heap of History: A Study of Greco-Roman Accounting Practices from the Early 1st Millennium A.D.
Jan R. Heier, Auburn University Montgomery; Nicholas P. Marudas, Auburn University Montgomery

Educational Reforms Set Professional Value: The Spanish Auditing Profession (1850–1988).
Nieves Carrera, Instituto de Empresa Business School; Salvador Carmona, Instituto de Empresa Business School

Romanian Accounting Profession: Erudition and Perspectives.
Dumitru Matis, Babes-Bolyai University; Kieran James, University of Southern Queensland; Razvan V. Mustata, Babes-Bolyai University; Carmen Giorgiana Bonaci, Babes-Bolyai University

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