Tuesday August 4, 2009
2:00 pm – 3:30 pm

Presentation Guidelines — Concurrent Sessions

5.0. AAACommons into the Future and Beyond
Moderator: Julie Smith David, AAACommons Editor in Chief, Arizona State University
(Accounting — 1.5 CH)

Panelists:
Jane Saly, AAA Vice President, St. Thomas University
Members of the AAACommons Editorial Board (representing AAA Sections and Regions)

5.1 Corporate Governance in a Rapidly Changing Environment
Moderator: Trent Gazzaway, Grant Thornton, LLP
(Economics — 1.5 CH)

Panelists: Charles Kolb, Committee for Economic Development
Laurence Hazel, Standard & Poors
Ken Berstch, Morgan Stanley
Jonathan Koppell, Millstein Center for Corporate Governance at Yale.

5.2 CPA Exam Update
Moderator: Paula B. Thomas, Middle Tennessee State University
(Specialized Knowledge and Applications — 1.5 CH)

Panelist:
Craig Mills, American Institute of CPAs

5.3 IFRS, Convergence, and Accounting Research
Moderator: Wayne B. Thomas, The University of Oklahoma
(Accounting — 1.5 CH)

Panelists:
A. Rashad Abdel-khalik, University of Illinois at Urbana–Champaign
Ray Pfeiffer, University of Massachusetts Amherst
Hollis Skaife, University of Wisconsin–Madison
Marco Trombetta, Instituto de Empresa

5.4 The Case for Post-Modern Accounting Research: Thinking Outside the Box
Moderator: Jacob G. Birnberg, University of Pittsburgh
(Accounting — 1.5 CH)

Panelists:
Brian Ballou, Miami University
Lawrence D. Brown, Georgia State University
Marc J. Epstein, Rice University
Lawrence A. Gordon, University of Maryland

5.5 Ethical Decision Models for Accounting
Moderator: Nancy Uddin, Monmouth University
(Behavioral Ethics — 1.5 CH)

What Is the Theory of Cognitive Moral Development and What Does It Have to Do with Accounting Research?
C. Richard Baker, Adelphi University
Discussant: Linda Ruchala, University of Nebraska

Empirical Study of a Decision Making Model for Ethical Dilemmas in Accounting.
Hui-Ling Yang, Shih Chien University Kaohsiung Campus; Wei-Pang Wu, Kun Shan University; Shu-Hui Su, I-Shou University
Discussant: Sarah Rector, Oklahoma State University

Ethical Reasoning by Accounting and Business Professionals in Decisions to Bias Budgets and Manage Earnings.
Gary M. Fleischman, University of Wyoming; Sean Valentine, University of North Dakota; Kenton B. Walker, University of Wyoming; Eric N. Johnson, Indiana University
Discussant: Behnaz Z. Quigley, Marymount University

5.6 Framing Effects
Moderator: Thomas S. Clausen, University of Illinois at Springfield
(Accounting — 1.5 CH)

Framing Effects, Managerial Experience, and the Balanced Scorecard.
Eiichiro Suematsu, Saitama University; Ronald J. Huefner, University at Buffalo SUNY
Discussant: Stephen J. Perreault, University of Massachusetts Amherst

How Task and Evidence Frames Impact Profitability Expectations.
Christopher D. Allport, The University of Alabama in Huntsville; Damon M. Fleming, San Diego State University; William A. Kerler III, The University of North Carolina at Wilmington
Discussant: Tim Miller, University of Kentucky

Tax Compliance: The Intriguing Effects of Individual Difference Factors.
Siew H. Chan, Washington State University; Qian Song, Washington State University
Discussant: Julia M. Camp, Providence College

5.7 Effective Tax Rates
Moderator: Casey Schwab, University of Georgia
(Accounting — 1.5 CH)

Do Corporate Governance Characteristics Influence Effective Tax Rate?
Kristina Minnick, Bentley University; Tracy Noga, Bentley University
Discussant: Ryan J. Wilson, The University of Iowa

State Ownership, Tax Status, and Size Effect of Effective Tax Rate in China.
Yaping Wang, Peking University
Discussant: Fang Hu, City University of Hong Kong

The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate.
Jens Mueller, University of Paderborn; Caren Sureth, University of Paderborn; Christian Läufer, University of Paderborn
Discussant: Warren Bostrom, St. John's University

5.8 Financial Reporting for Taxes and Tax Shelters
Moderator: Thomas D. Schultz, Miami University
(Accounting — 1.5 CH)

Interpreting Fluctuations in the Book-Tax Income Gap as Tax Sheltering: Alternative Explanations.
Jeri Seidman, The Univeristy of Texas at Austin
Discussant: Andrew D. Gross, University of Arkansas

Tax Reserves, Taxes Payable, and Tax Shelters.
Michael Calegari, Santa Clara University
Discussant: Petro Lisowsky, University of Illinois at Urbana–Champaign

Book Tax Differences and Firm Opacity.
Yunhao Chen, Florida International University; Xiaochuan Huang, University of Arkansa; Raynolde Pereira, University of Missouri–Columbia; Changjiang Wang, Florida International University
Discussant: Jana Raedy, The University of North Carolina at Chapel Hill

5.9 Presentations by Recipients of Honorable Mention for the Bea Sanders and Mark Chain Awards for Innovations in Accounting Education
Moderator: Karen K. Osterheld, Bentley University
(Accounting - 1.5 CH)

Panelists:
Wayne Bremser, Villanova University
Jane Cote, Washington State University Vancouver
Elliott Levy, Bentley University
Susan Swanger, Western Carolina University
Mary Tarling, Aurora University
Lee Warren, Belmont University
Marilyn Young, Belmont University

5.10 Firm Specialization
Moderator: Al Nagy, John Carroll University
[Paper Dialogue Session]
(Auditing — 1.5 CH)

Does Auditor Industry Specialization Enhance the Effectiveness of Board Governance?
Jerry Sun, University of Windsor; Guoping Liu, Ryerson University

Firm and Individual-Level Auditor Industry Specialization, Auditor Experience, and Audit Quality.
Li-Jen He, National Chengchi University; Hsiang-Tsai Alan Chiang, Feng Chia University

Industry Specialization and Discretionary Accruals for Big N and Non-Big N Auditors.
Kyle S. Meyer, Rollins College

Industry Specialization as a Means to Soften Price Competition in the Audit Market.
Numan Wieteke, Tilburg University; Marleen Willekens, K. U. Leuven and Tilburg University

The Effect of Industry- and Firm-Specific IOS on Audit Fees and Specialist Premiums.
Steven F. Cahan, University of Auckland; Jayne M. Godfrey, Monash University; Jane Hamilton, La Trobe University; Debra C. Jeter, Vanderbilt University

5.11 Governance
Moderator: Andrew J. Felo, The Pennsylvania State University Great Valley
[Paper Dialogue Session]
(Auditing — 1.5 CH)

Audit Committee Effectiveness: Perceptions of Public Company Members Post-SOX.
Elizabeth Dreike Almer, Portland State University; Donna Philbrick, Portland State University; Kathleen Rupley, Portland State University

Auditors' and Audit Committee Members' Perceptions of Professional Attributes, Auditing Profession Improvement, and Earnings Management.
Sompong Pornupatham, Chulalongkorn University

Equity Incentives and Internal Control Weaknesses.
Steven Balsam, Temple University; Wei Jiang, California State University, Fullerton

The Disciplining Effect of the Internal Control Provisions of the Sarbanes Oxley Act on the Governance Structures of Firms.
Beng Wee Goh, Singapore Management University

The Impact of Performance-Based Cmpensation on Internal Control.
Ranjini Jha, University of Waterloo; Kevin Kobelsky, Baylor University; Jee-Hae Lim, University of Waterloo

5.12 Internal Auditing
Moderator: George C. Gonzalez, University of Pittsburgh
(Accounting — 1.5 CH)

The Staff Capacity of the Internal Audit Function of German Corporations.
F. Ulfert Gronewold, Ruhr University Bochum; Andre Heerlein, University of Potsdam
Discussant: Arinola O. Adebayo, University of South Carolina Aiken

Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley get it Wrong?
Douglas F. Prawitt, Brigham Young University; Nathan Y. Sharp, Texas A&M University; David A. Wood, Brigham Young University
Discussant: Erin Burrell, University of Central Florida

The Effects of Client Organizational Identification on Internal and External Auditors' Judgments.
Chad M. Stefaniak, Oklahoma State University; Richard W. Houston, The University of Alabama
Discussant: Jeremy Brian Griffin, University of Georgia

5.13 Accounting Conservatism and the Firm's Investment Decisions
Moderator: Matthew Wieland, University of Georgia
(Accounting — 1.5 CH)

The Effect of Institutional Investors' Incentives for Monitoring versus Trading on Their Demand for Accounting Conservatism.
Santhosh M. Ramalingegowda, University of Georgia; Yong Yu, The University of Texas at Austin
Discussant: Matthew Wieland, University of Georgia

Timely Loss Recognition and the Early Termination of Unprofitable Projects.
Anup Srivastava, Northwestern University; Senyo Tse, Texas A&M University
Discussant: Michael Crawley, The University of Texas at Austin

Conditional Conservatism and Firm Investment Efficiency.
Juan Manuel García Lara, Universidad Carlos III de Madrid; Beatriz García Osma, Universidad Autónoma de Madrid; Fernando Penalva, University of Navarra
Discussant: Kevin D. Melendrez, New Mexico State University

5.14 Chief Financial Officers
Moderator: Catherine Chiang, Elon University
(Accounting — 1.5 CH)

Do Managers Benefit from Superior Forecasting?
Valentina L. Zamora, Boston College
Discussant: Richard Mergenthaler, The University of Iowa

Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices.
Weili Ge, University of Washington; Dawn Matsumoto, University of Washington; Jenny Li Zhang, University of Washington
Discussant: Richard Mergenthaler, The University of Iowa

Why Do CFOs Become Involved in Material Accounting Manipulations?
Mei Feng, University of Pittsburgh; Weili Ge, University of Washington; Shuqing Luo, University of Pittsburgh; Terry Shevlin, University of Washington
Discussant: Richard Mergenthaler, The University of Iowa

5.15 Consequences of Restatements
Moderator: Karen M. Hennes, The University of Oklahoma
(Accounting — 1.5 CH)

Information Uncertainty and Restatement Announcements: Evidence from Informed Trading.
Brad Badertscher, University of Notre Dame; Paul Hribar, The University of Iowa; Nicole Thorne Jenkins, Vanderbilt University
Discussant: Susan M. Young, Baruch College–CUNY

Do Financial Restatements Lead to Greater Conservatism?
William D. LaGore, Eastern Michigan University; Richard M. Morton, Florida State University
Discussant: Brian P. Miller, Indiana University

The Consequence of Aggressive Financial Reporting: The Case of External Financing.
Xia Chen, University of Wisconsin–Madison; Qiang Cheng, University of Wisconsin–Madison; Alvis Lo, University of British Columbia
Discussant: Li Zhang, London Business School

5.16 Corporate Governance: SOX, Audit Committees, Executive Compensation
Moderator: Bhabatosh Banerjee, University of Calcutta (India)
(Accounting — 1.5 CH)

Audit Committee Financial Expertise, Corporate Governance, and the Voluntary Switch from Auditor-Provided to Non-Auditor-Provided Tax Services.
Susan Albring, Syracuse University; Dahlia M. Robinson, University of South Florida; Michael N. Robinson, Arizona State University
Discussant: Xiaochuan Zheng, Bryant University

SOX, Corporate Transparency, and the Cost of Debt.
Sandro C. Andrade, University of Miami; Gennaro Bernile, University of Miami/Securities & Exchange Commission; Frederick M. Hood, Virginia Polytechnic Institute and State University
Discussant: Huijing Fu, Texas Christian University

Is CEO Cash Compensation Punished for Poor Firm Performance?
Ken Shaw, University of Missouri; May Zhang, University of Missouri
Discussant: Mary Ellen Carter, Boston College

5.17 Earnings Properties
Moderator: Karen Teitel, College of the Holy Cross
(Accounting — 1.5 CH)

Fundamentals or Managerial Discretion? The Relationship between Accrual Variability and Future Stock Return Volatility.
Yaowen Shan, University of Technology-Sydney; Stephen L. Taylor, University of Technology–Sydney; Terry Walter, University of Technology–Sydney
Discussant: Troy Janes, Rutgers School of Business–Camden

Time-Series Properties of Financial Directions and Ratios.
Paul V. Dunmore, Massey University
Discussant: Zane Swanson, University of Central Oklahoma

5.18 Implications of Using IFRS on Firm and Investor Decisions
Moderator: Theresa Henry, Seton Hall University
(Accounting — 1.5 CH)

Earnings Smoothing Via Provisions: IFRS versus German GAAP.
Martin Glaum, Justus-Liebig-University; Stefanie Kaiser, Justus-Liebig-University; Jens Lindemann
Discussant: Wendy Wilson, Southern Methodist University

IFRS Adoption and Debt Contracting.
Annita Florou, University of Macedonia; Urska Kosi, University of Macedonia and Lancaster University
Discussant: Feng Chen, University of Toronto

Do Principles-Based Standards Improve Accounting Quality? Evidence from China's Convergence to IFRS.
Yongtao Hong, North Dakota State University; Gordian Ndubizu, Drexel University
Discussant: Rodney Redding, Georgia State University

5.19 Information and the Cost of Equity Capital
Moderator: Partha S. Mohanram, Columbia Business School
(Accounting — 1.5 CH)

Information Asymmetry and the Increase in Expected Stock Returns before Earnings Announcements.
Shai Levi, University of California, Berkeley; Xiao-Jun Zhang, University of California, Berkeley
Discussant: Partha S. Mohanram, Columbia Business School

Voluntary Non-Financial Disclosure and the Cost of Equity Capital: The Case of Corporate Social Responsibility Reporting.
Dan Dhaliwal, The University of Arizona; Oliver Zhen Li, The University of Arizona; Albert Tsang, The Chinese University of Hong Kong; George Yang, The Chinese University of Hong Kong
Discussant: Partha S. Mohanram, Columbia Business School

The Impacts of Intrinsic Information Asymmetry, Extrinsic Information Asymmetry and Managerial Entrenchment on Implied Cost of Equity Capital.
Dev Mishra, University of Saskatchewan; Keshab Shrestha, Nanyang Business School, NTU
Discussant: Partha S. Mohanram, Columbia Business School

5.20 Using Accounting Data to Earn Abnormal Stock Returns 2
Moderator: Paul Zarowin, New York University
(Accounting — 1.5 CH)

A Portfolio Demand View of Accounting-Based Trading Strategies.
Jeremiah Green, The University of North Carolina at Chapel Hill; John R. . Hand, The University of North Carolina at Chapel Hill
Discussant: Mozaffar Khan, Massachusetts Institute of Technology

Balance Sheet Growth and the Predictability of Stock Returns.
Louis K.C. Chan, University of Illinois; Jason Karceski, University of Florida; Josef Lakonishok, University of Illinois; Theodore Sougiannis, University of Illinois and ALBA
Discussant: Yoshie Saito Lord, Georgia College and State University

Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base.
W. Brooke Elliott, University of Illinois at Urbana–Champaign; Susan D. Krische, University of Illinois at Urbana–Champaign; Mark E. Peecher, University of Illinois at Urbana–Champaign
Discussant: Khaled Abdou, The Pennsylvania State University at Berks Campus

5.21 Ways the Market Uses Analyst and Management Forecasts
Moderator: Davit Adut, University of Cincinatti
(Accounting — 1.5 CH)

The Reward to Walk-Down.
Siew Hong Teoh, University of California, Irvine; Yong (George) Yang, Chinese University of Hong Kong; Yinglei Zhang, Chinese University of Hong Kong
Discussant: Gia Chevis, Baylor University

The Existence and Value-Relevance of Financial Analysts' Long-Term Growth Forecasts.
Boochun Jung, University of Hawaii at Manoa; Philip B. Shane, University of Colorado at Boulder, Leeds School of Business, and University of Auckland; Sunny Yanhua Yang, The University of Texas at Austin
Discussant: Jian Cao, Florida Atlantic University

Are Management Forecasts Still Relevant after Analysts Revise their Earnings Expectations? Some Empirical Evidence.
Sandip Dhole, University of Houston; Sagarika Mishra, Deakin University; Konduru Sivaramakrishnan, University of Houston
Discussant: Suning Zhang, George Mason University

5.22 Public/Private Relationships
Moderator: Patricia A. Patrick, Shippensburg University of Pennsylvania
(Finance — 1.5 CH)

The Cost of Debt in the Defense Industry: The Economic Impact of the Facilities Cost of Money Subsidies.
Maureen Butler, University of South Florida; Carolyn M. Callahan, The University of Memphis; Val Vendrzyk, University of Richmond
Discussant: Carol Jessup, University of Illinois at Springfield

Toward the Betterment of Risk Allocation: Investigating Risk Perceptions of Australian Stakeholder Groups to Public-Private-Partnership Tollroad Projects.
Demi Chung, University of New South Wales; David A. Hensher, Institute of Transport and Logistics Studies, the University of Sydney; John M. Rose, Institute of Transport and Logistics Studies, The University of Sydney
Discussant: Denise Silva Ferreira Juvenal, Prefeitura da Cidade do Rio de Janeiro

Agency Costs of Government Ownership: A Study of Voluntary Audit Committee Formation in China.
Charlie X. Cai, Leeds University; David Hillier, Leeds University; Gaoliang Tian, Xi'an Jiaotong University; Qinghua Wu, Fudan University
Discussant: Heli Marjut Hookana, Turku School of Economics

5.23 Enterprise Resource Planning Systems and Organizational Outcomes
Moderator: Cheryl L. Dunn, Grand Valley State University
(Business Management and Organization — 1.5 CH)

How External Corporate Governance Affects Internal Corporate Governance on ERP Returns? Evidence from China.
Joanna L. Ho, University of California, Irvine; Regina Ruijun Zhang, Remin University; Yuefan Sun, Beijing Technology and Business University
Discussant: Douglas Havelka, Miami University

How ERP Achieves Organizational Value: A Multiple Case Study.
Jen Yin Yeh, National Pingtung Institute of Commerce
Discussant: Marianne Bradford, North Carolina State University

The Impact of Enterprise Resource Planning (ERP) Systems on Shareholder Value.
John J. Morris, Kansas State University; Ran Barniv, Kent State University
Discussant: Gary Baker, Sam Houston State University

5.24 Next Generation Thinking in Information Security
Moderator: Elaine Mauldin, University of Missouri
(Auditing — 1.5 CH)

Panelists:
Charles Blauner, Citigroup
Robert Hodgkinson, Institute of Chartered Accountants in England and Wales
Paul Steinbart, Arizona State University
Steve Sutton, University of Central Florida

5.25 Contemporary International Accounting Issues 2
Moderator: To be announced
[Paper Dialogue Session]
(Accounting — 1.5 CH)

Accountants and Actuaries: The Tower of Babel.
Cameron K. J. Morrill, University of Manitoba; Janet B. Morrill, University of Manitoba; Kevin Shand, University of Manitoba

Disclosure Quality and Corporate Governance in a Context of Controlling versus Minority Shareholder Agency Conflict.
Chiraz Ben Ali, University Paris Dauphine

Manager Compensation and Capital Structure: The Nonlinear Effect of Debt on Manager Pay.
Chao-Jung Chen, Chung Yuan Christian University; Chung-Yuan Hsu, National Chengchi University

Political Connections and Accounting Conservatism: Evidence from Malaysia.
Yuyun A. Sejati, Western Illinois University

The Impact of IFRS on International Financial Analysis: The Significance of Country Differences in a Comparative Study of U.K., Australian, Dutch, French, German and Swedish Companies.
Niclas Hellman, Stockholm School of Economics; Sid Gray, The University of Sydney; Richard D. Morris, The University of New South Wales; Axel Haller, The University of Regensburg

5.26 IFRS 1
Moderator: Christopher D. Hodgdon, University of Vermont
(Accounting — 1.5 CH)

The Impact of Introducing Estimates of the Future on theInternational Comparability of Earnings Expectations.
Christina Dargenidou, University of Exeter; Stuart McLeay, University of Wales
Discussant: Christopher D. Hodgdon, University of Vermont

The Economic Impact of IFRS Adoption on Default Risk.
Andreas Charitou, University of Cyprus; Irene Karamanou, University of Cyprus; Neophytos Lambertides, University of Aston
Discussant: Susan B. Hughes, University of Vermont

Funding the Development and Maintenance of International Financial Reporting Standards.
Robert K. Larson, University of Dayton; Sara York Kenny, World Bank Group, International Finance Corporation
Discussant: Gary Entwistle, University of Saskatchewan

5.27 International Diversification
Moderator: Shifei Chung, Rowan University
(Accounting — 1.5 CH)

Board Composition and Firm International Diversification.
Tsun-Jui Hsieh, Providence University; Yu-Ju Chen, Providence University
Discussant: Joung W. Kim, Nova Southeastern University

The Association between International Diversification and Industrial Diversification and CEOs Long-Term Compensation.
Hwei Cheng Wang, Alabama A&M University; Howard Lawrence, The University of Mississippi; Joseph L. Balloun, Argosy University
Discussant: Surjit Tinaikar, University of Florida

International Diversification and Management Earnings Guidance.
Don Herrmann, Oklahoma State University; Tony Kang, Oklahoma State University; Joung Kim, Nova Southeastern University
Discussant: Donald E. Wygal, Rider University

5.28 International Evidence on Corporate Disclosure
Moderator: Stephen R. Goldberg, Grand Valley State University
(Accounting — 1.5 CH)

Asset Write-Offs in Private Firms—The Case of German SMEs.
Andrea Szczesny, University of Frankfurt; Aljosa Valentincic, University of Ljubljana
Discussant: Khaled Dahawy, The American University in Cairo

Environmental Disclosure Incentives in a Global Setting: An Empirical Investigation.
Gary F. Peters, University of Arkansas; Andrea M. Romi, University of Arkansas
Discussant: Paul Polinski, University of Illinois

Adaptability of Fair Value Accounting in China: Assessment of an Emerging Economy Converging with IFRS.
Songlan Peng, York University; Kathryn Bewley, York University
Discussant: Paul Polinski, University of Illinois

5.29 International Standards: On the Road to Convergence
Moderator: Charles H. Calhoun III, University of North Florida & IAESB CAG Chair
(Accounting — 1.5 CH)

Panelists:
Stephenie Fox, Technical Director, International Federation of Accountants
Jan Munro, International Ethics Standards Board for Accountants
Arnold Schilder, Chair, International Auditing and Assurance Standards Board

5.30 Standard Setting Issues across Countries
Moderator: Jing Lin, St. Joseph's University
(Accounting — 1.5 CH)

A Word of Two Translations: The Case of Assurance.
Rong-Ruey Duh, National Taiwan University; Hsiao-Lun Lin, National Taiwan University
Discussant: Aida Sy, Manhattan College

Resistance and Confusion in International Accounting Standards Setting: The Case of the Chinese Approach to Accounting for Business Combinations.
C. Richard Baker, Adelphi University; Yuri Biondi, CNRS CERAG Grenoble; Quisheng Zhang, Beijing Jiaotong University
Discussant: Aida Sy, Manhattan College

The Economic Consequences of Using English in the Annual Report.
Michael Erkens, HEC Paris; Thomas D. Jeanjean, HEC Paris; Hervé Stolowy, HEC Paris
Discussant: Jing Lin, St. Joseph's University

5.31 Career Concerns
Moderator: Ram Natarajan, UT Dallas
(Accounting — 1.5 CH)

Managerial Reputation and the Use of Earnings in Performance Evaluation.
Christo Karuna, University of California, Irvine
Discussant: Nathan V. Stuart, University of Wisconsin–Oshkosh

The Impact of Career Concerns on Accruals Based and Real Earnings Management.
Elizabeth Demers, INSEAD; Chong Wang, Naval Postgraduate School
Discussant: D. J. Nanda, University of Miami

Incentive Compensation and Promotion-Based Incentives of Mid-Level Managers: Evidence from a Multinational Corporation.
Merle Ederhof, Yale University
Discussant: Dhinu Srinivasan, University of Pittsburgh

5.32 Inter-Organizational Collaborations
Moderator: Mehmet C. Kocakulah, University of Southern Indiana
(Accounting — 1.5 CH)

Buyer Bargaining Power and Supplier Performance: Evidence from Major Retailers.
Ella Mae Matsumura, University of Wisconsin–Madison; Jason Schloetzer, Georgetown University
Discussant: Henri C. Dekker, VU University

Effect of Internal Cost Management, Information Systems Integration, and Absorptive Capacity on Interorganizational Cost Management.
Dutch Fayard, University of North Texas; Lorraine S. Lee, The University of North Carolina at Wilmington; Robert A. Leitch, University of South Carolina; William J. Kettinger, The University of Memphis
Discussant: Peter Kroos, Tilburg University

A Model for Measuring Supplier Risk: Do Operational Capability Indicators Enhance the Prediction Accuracy of Supplier Risk?
Kooyul Jung, Korea Advanced Institute of Science and Technology; Youngdeok Lim, Korea Advanced Institute of Science and Technology; Joongsan Oh, Sookmyung Women's University
Discussant: Ann Gabriel, Ohio University

5.33 Modeling—Prices
Moderator: Charles J. Pineno, Shenandoah University
(Accounting — 1.5 CH)

Gray Markets and Multinational Transfer Pricing.
Romana Autrey, Harvard Business School; Francesco Bova, University of Toronto
Discussant: Dae-Hee Yoon, Baruch College–CUNY

Strategic Transfer Pricing and Social Welfare under Product Differentiation.
Kenji Matsui, Faculty of Business Administration, Yokohama National University
Discussant: Naomi Rothenberg, Naval Postgraduate School

Mark-Up Pricing and Profit Maximization.
Graziano Coller, University of Trento; Paolo Collini, University of Trento
Discussant: Steven Huddart, Penn State University

5.34 Provocative Discussions about Management Accounting
Moderator: Chris Chapman, Imperial College London
[Paper Dialogue Session]
(Accounting — 1.5 CH)

Abandonment of Traditional Budgeting—In Search of the Holy Grail.
Bala Kanagasabai Balachandran, London School of Economics; Indrani Balachandran, Canterbury Christ Church University

An Examination of the Trade-Offs between Social, Organizational and Managerial Goals under Alternative Management Theories.
Saurav Dutta, University at Albany SUNY; Raef Lawson, Institute of Management Accountants; David Marcinko, Skidmore College

Bullying and Corporate Accounting: Some Evidence, Implications and Suggestions.
Olen Greer, Missouri State University; George D. Schmelzle, Missouri State University

On the Convergence of Financial Accounting and Management Accounting.
Seppo Ikäheimo, Helsinki School of Economics; Jani Taipaleenmäki, Turku School of Economics

5.35 Image Management
Moderator: Victoria Shoaf, St. John's University
(Social Environment of Business — 1.5 CH)

It's a Matter of Principle: The Role of Personal Values in Investment Decisions.
William R. Pasewark, Texas Tech University; Mark E. Riley, Northern Illinois University
Discussant: Priscilla (Penny) Wightman, Hartwick College

Looking through an Opaque Mirror: Philanthropic Donations by Australian Companies.
Raja Adzrin Raja Ahmad, Curtin University of Technology; Greg Tower, Curtin University of Technology; J-L. . Mitchell Van der Zahn, Curtin University of Technology
Discussant: Joanne Jones, York University

Does Corporate Reputation Translate into Higher Market Value?
Katherine T. Smith, Texas A&M University; Murphy Smith, Texas A&M University; Kun Wang, Texas Southern University
Discussant: Kathryn J. Jervis, University of Rhode Island

5.36 Post-Enron Regulatory Changes
Moderator: Mostafa M. Maksy, Northeastern Illinois University
(Regulatory Ethics — 1.5 CH)

The Changing Face of the U.S. SEC's Enforcement Investigations (AAERs) into Financial Statement Fraud in the Post-Enron Environment.
Richard Lane, James Cook University; Brendan Thomas O'Connell, RMIT University
Discussant: Jim Donegan, Western Connecticut State University

Restoring Trust: Regulation, Governance and Ethics.
Frances Chua, Massey University; Asheq Razaur Rahman, Massey University
Discussant: Michael Kraten, Suffolk University

The Impact of PCAOB Inspections on Triennially Inspected Auditing Firms.
Brian E. Daugherty, University of Wisconsin–Milwaukee; Denise Dickins, East Carolina University; Wayne Tervo, Murray State University
Discussant: James (Jim) Lampe, Missouri State University

5.37 Insights into the AAA Monograph: Measuring Accounting Learning.
Moderator: Larry Crumbley, Louisiana State University
(Management Advisory Services — 1.5 CH)

Panelists:
Rebekah Heath University of Pittsburgh
Marsha M. Huber, Otterbein College

5.38 Issues in Financial Accounting Education
Moderator: David Randolph, Xavier University
[Paper Dialogue Session]
(Accounting — 1.5 CH)

Developing Financial Accounting Research Skills; the Search Project.
Mary Jeanne Welsh, La Salle University

Goals and Objectives of IFRS Education.
Steven M. Mintz, California Polytechnic State University, San Luis Obispo

Increased Understanding of Accounting for Income Taxes through Effective Tax Rate Calculations and Reconciliations.
Joseph H. Callaghan, Oakland University; James Serocki, Oakland University

The FASB Accounting Standards Codification: Introductory and Research Exercises.
Elsie C. Ameen, Sam Houston State University; Alice A. Ketchand, Sam Houston State University

5.39 Teaching via Cases 1
Moderator: Allikarjun G. Hiremath, Commerce, Accountancy and Management
(Accounting — 1.5 CH)

Investing in Wind Turbine Technology: The Case of the Jiminy Peak Mountain Resort.
Thomas L. Barton, University of North Florida; John B. MacArthur, University of North Florida; Sandra L. Raburn, First Coast Technical College
Discussant: Shawki M. Farag, American University at Cairo

Johnny Inkslinger: Accounting Legend.
Barbara W. Scofield, The University of Texas of the Permian Basin
Discussant: Julia E. Grant, Case Western Reserve University

Cambridge Investment Group: An Ethics Case from Multiple Perspectives.
Kevin E. Dow, University of Alaska, Anchorage; Vincent J. Shea, Kent State University; Bobby E. Waldrup, University of North Florida
Discussant: To Be Announced

5.40 But I Don't Want to Be an Accountant! Teaching Strategies for Non-Accounting Majors
Moderator: Christine Kloezeman, Glendale Community College
(Accounting — 1.5 CH)

Presenter:
Tracie L. Nobles, Austin Community College

5.41 American Accounting History
Moderator: Joan Hollister, SUNY at New Paltz
(Accounting — 1.5 CH)

The History and Uses of Management's Discussion and Analysis in Government Financial Reports: New Mexico and Arizona, 1880s–1920s.
Stephanie D. Moussalli, University of South Alabama

A Historic Evaluation of Shareholder Value in the Underlying Sript of Accounting Theory in the United States in the Twentieth Century.
Patsy Lee, University of North Texas; Barbara D. Merino, University of North Texas

Accounting and Auditing Activities of the Ontario Securities Commission, 1960s to 2008: The Role and Performance of the First Five Chief Accountants.
Vaughan S. Radcliffe, University of Western Ontario; Stephen A. Zeff, Rice University

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