Tuesday August 4, 2009
4:00 pm – 5:30 pm

Presentation Guidelines — Concurrent Sessions

6.0 Issues and Opportunities in Fair Value Research
Moderator: Mohan Venkatachalam, Duke University
(Accounting — 1.5 CH)

Panelists:
Leslie Hodder, Indiana University
Patrick Hopkins, Indiana University
Thomas Linsmeier, Financial Accounting Standards Board
Jeffrey Wilks, Brigham Young University

6.1 Global Corporate Governance Issues
Moderator: Shirley J. Daniel, University of Hawaii at Manoa
(Social Environment of Business — 1.5 CH)

Panelists:
Scott Bohannon, General Manager of the Finance and Strategy Division, the Corporate Executive Board
Kevin Chen, Hong Kong University of Science and Technology
Michael G. Oxley, Baker Hostetler, Senior Advisor to the Board of Directors NASDAQ OMX Group, Inc. and former Congressman and Chairman of the House Financial Services Committee
Kenneth V. Peasnell, Lancaster University Management School
Lee Radebaugh, Brigham Young University

6.2 Why/What/How: Including Valuation in the Accounting Curriculum
Moderator: Rebecca Shortridge, Northern Illinois University
(Specialized Knowledge and Applications — 1.5 CH)

Panelists:
Mark Edwards, Partner, Advisory Services, Grant Thornton LLP
Brian C. Stevens, Partner, KPMG LLP
Terry Warfield, University of Wisconsin–Madison
Mark Zyla, Managing Director, Acuitas, Inc.

6.3 Researchable Issues in Enterprise Risk Management
Moderator: William G. Shenkir, University of Virginia
(Business Management and Organization — 1.5 CH)

Panelists:
Mark Beasley, North Carolina State University
Anju Bhargava, Global Synergy Associates
Miles Everson, PricewaterhouseCoopers
Anette Mikes, Harvard Business School

6.4 Management Reporting Choices
Moderator: Venkataraman Iyer, The University of North Carolina at Greensboro
(Accounting — 1.5 CH)

Detection of Product Line Profitability Problems: An Aggregated versus Disaggregated Perspective.
Yeng Wai Lau, Universiti Putra Malaysia; Michael J. Davern, University of Melbourne; Axel K-D Schulz, Monash University
Discussant: Barbara Woods McElroy, Susquehanna University

The Effect of Management Forecast Disaggregation on Investors' Susceptibility to Earnings Fixation.
W. Brooke Elliott, University of Illinois at Urbana–Champaign; Jessen L. Hobson, Florida State University; Kevin E. Jackson, University of Illinois at Urbana–Champaign
Discussant: Jane Thayer, University of Georgia

The Effect of Retribution on Shareholder Litigation and Managers' Reports.
Jason Brown, Indiana University
Discussant: Theodore (Ted) C. Rodgers, University of South Carolina

6.5 Evaluating Publication and Program Success
Moderator: Som Bhattacharya, Florida Atlantic University
(Administrative Practice — 1.5 CH)

Evaluating Faculty Publications in Accounting Ph.D. Programs: The Author Affiliation Index as an Alternative Benchmark Measurement of Quality.
Cynthia P. Guthrie, University of Richmond; Cynthia P. Guthrie, University of Richmond; John O. Everett, Virginia Commonwealth University; Philip Olds, Virginia Commonwealth University; Jayaraman Vijayakumar, Virginia Commonwealth University;

An Analysis of How Productive Accounting Faculty Members View the Citation Process.
Alan Reinstein, Wayne State University; James R. Hasselback, University of West Florida; Mark E. Riley, Northern Illinois University; David H. Sinason, Northern Illinois University

The Sustainability of Success: Distinguishing the Lucky from the Good in the Stacked Deck of Academic Accounting.
Tim J. Fogarty, Case Western Reserve University; Wen Yu, St. Thomas University

6.6 Implications of Tax Aggressiveness for Firms' Decisions
Moderator: Rick Laux, University of Illinois
(Accounting — 1.5 CH)

Does Private Equity Ownership Affect Tax Reporting Aggressiveness?
Brad Badertscher, University of Notre Dame; Sharon Katz, Harvard University; Sonja Olhoft Rego, The University of Iowa
Discussant: B. Charlene Henderson, University of Arkansas

Are Financial and Tax Reporting Aggressiveness Reflective of Broader Corporate Policies?
Mary Margaret Frank, University of Virginia; Luann J. Lynch, University of Virginia; Sonja Olhoft Rego, The University of Iowa
Discussant: Scott Dyreng, Duke University

Is Tax Aggressiveness Linked to the Cost of Debt and Equity Capital?
Petro Lisowsky, University of Illinois at Urbana-Champaign; Devan Mescall, University of Hawaii at Manoa; Garth Novack, Utah State University; Jeffrey Pittman, Memorial University of Newfoundland
Discussant: Brad Lindsey, College of William & Mary

6.7 Audit Technology
Moderator: Roger Debreceny, University of Hawaii at Manoa
[Paper Dialogue Session]
(Auditing — 1.5 CH)

Auditor Acceptance of Computer-Assisted Audit Techniques.
Diane Janvrin, Iowa State University; Jordan Lowe, Arizona State University; James Bierstaker, Villanova University

The Development of an ERP Auditing System Usability Assessment Framework Based on HCI Theory.
She-I Chang, Ph.D.; I-Cheng Chang, Ph.D. student; Ya-Nan Shih, Ph.D. student; Yen-Kai Wang; Cheng-Chih Wu

The Impact of Enterprise Resource Planning (ERP) Systems on Internal Control as Measured by Compliance with Sarbanes-Oxley Section 404.
John J. Morris, Kansas State University

The Implications of Unconstrained Data Availability and Aggregation Choice on Continuous Auditing Procedures.
Michael G. Alles, Rutgers Business School; Alexander Kogan, Rutgers Business School; Miklos Vasarhelyi, Rutgers Business School; Jia Wu, University of Massachusetts Dartmouth

6.8 Earnings Quality and Audit Quality
Moderator: Ayalew Lulseged, Florida State University
(Accounting — 1.5 CH)

A New Era for the Big 8? Evidence on the Association between Earnings Quality and Audit Firm Type.
Cory A. Cassell, Texas A&M University
Discussant: Jacquelyn Moffitt, Louisiana State University

The Relationship between Audit Quality and Classification Shifting.
Yinghong Zhang, Temple University
Discussant: Marinilka B. Kimbro, Gonzaga University

Misvaluation of Takeover Targets and Auditor Quality.
Lasse Niemi, Helsinki School of Economics; Hannu Tapani Ojala, Helsinki School of Economics; Tomi Seppala, Helsinki School of Economics
Discussant: Derek Oler, Texas Tech University

6.9 Modeling
Moderator: Zabihollah (Zabi) Rezaee, The University of Memphis
(Auditing — 1.5 CH)

An Analysis of the Impairment of Auditor Independence by Studying the Joint Determination of Audit and Non-Audit Fees and the Incidence of Qualified Audit Reports.
Cristina De Fuentes, University of Valencia–Spain; María Consuelo Pucheta-Martínez, Universitat Jaume I
Discussant: Jason W. Matthews, The University of Georgia

Audit Market Segmentation—The Impact of Mid-Tier Firms on Competition.
Dirk Simons, University of Mannheim; Nicole Zein, University of Mannheim
Discussant: Paul Polinski, University of Illinois

6.10 Rethinking Review Engagements
Moderator: Robert Colson, Grant Thornton LLP
(Accounting — 1.5 CH)

Panelists:
Neville Grusd, Merchant Financial Corporation
Jo Iwasaki, Institute of Chartered Accountants in England and Wales
Carolyn McNerney, SS&G Financial Services
Mark Taylor, Case Western Reserve University

6.11 Diversity in Corporate Governance and Practice
Moderator: Mark Dawkins, University of Georgia
(Accounting — 1.5 CH)

Diversity in the Boardroom: Breaking the Gender Barrier.
Paul Dunn, Brock University
Discussant: Ola Smith, Western Michigan University

Accounting Doctoral Program Demographics: A Multi-Dimensional Description.
Amelia Annette Baldwin, The University of Alabama in Huntsville; Carol E. Brown, Oregon State University; Brad S. Trinkle, College of Charleston
Discussant: James Williams, Grand Valley State University

The Impact of Gender, Ethnic Origin, and College on Choice of CPA for Tax Purposes: An Empirical Study.
Sudhir K. Chawla, Angelo State University; Zafar U. Khan, Eastern Michigan University
Discussant: Gary Taylor, The University of Alabama

6.12 Analysts' Forecasts
Moderator: Susan M. Young, Baruch College–CUNY
(Accounting — 1.5 CH)

The Profitability of Analysts' Stock Recommendations: Is Estimating Intrinsic Value All That Matters?
Mark Bagnoli, Purdue University; Michael Clement, The University of Texas at Austin; Michael Crawley, The University of Texas at Austin; Susan Watts, Purdue University
Discussant: Phil Shane, University of Colorado at Boulder

Task Complexity, Expertise and Accuracy of Earnings Forecasts.
Dipankar Ghosh, The University of Oklahoma; Lori Olsen, North Dakota State University
Discussant: Foong Soon Cheong, Yale University

All Star Coverage and Corporate Tansparency.
Yinghua Li, Purdue University; P. Raghavendra Rau, Barclays Global Investors and Purdue University; Jin Xu, Purdue University
Discussant: Stephannie A. Larocque, Rotman School of Management

6.13 Assessing Risk
Moderator: Ron Guidry, Illinois State University
(Accounting — 1.5 CH)

The Timing of Forecast Revision, the Sources of Value in Analysts' Earnings Forecasts, and Analyst Characteristics.
Yongtae Kim, Santa Clara University; Minsup Song, Sogang University
Discussant: Jeffrey Hales, Georgia Institute of Technology

Large Price Changes, Price Reversal, Overreaction and Firm Characteristics.
Mukesh Garg, Monash University
Discussant: Paul Zarowin, New York University

Measurement and Application of Investment Portfolio Risk:Application of D&D (2002) Model.
Shen-Ho Chang, Feng-Chia University; Yahn-Shir Chen, National Yunlin University of Science and Technology; Mei-Ting Huang, National Yunlin University of Science and Technology
Discussant: Joel Jameson, Silicon Economics, Inc.

6.14 Consequences of Fair Value Accounting
Moderator: Cathy Shakespeare, University of Michigan
(Accounting — 1.5 CH)

Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?
Walter G. Blacconiere, Indiana University; James R. Frederickson, The University of Melbourne; Marilyn F. Johnson, Michigan State University; Melissa F. Lewis, The University of Utah
Discussant: Cathy Shakespeare, University of Michigan

Does Fair Value Accounting for Liabilities Mislead Non-Professional Investors?
Maik Lachmann, University of Muenster; Arnt Woehrmann, University of Muenster; Andreas Woempener, University of Muenster
Discussant: Cathy Shakespeare, University of Michigan

Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?
Urooj Khan, University of Washington
Discussant: Cathy Shakespeare, University of Michigan

6.15 Corporate Governance
Moderator: David G. DeBoskey, San Diego State University
(Accounting — 1.5 CH)

When the CEO is also the Chair of the Board.
Aloke Ghosh, Baruch College–CUNY; Doocheol Moon, Yonsei Univeristy
Discussant: Christo Karuna, University of California, Irvine

The Structure of Executive Stock Option Compensation and the Cost of Debt.
Erik Devos, The University of Texas at El Paso; Andrew Prevost, Ohio University; Ramesh Rao, Oklahoma State University
Discussant: David G. DeBoskey, San Diego State University

Contracting Over Restated Financials: The Emergence of Clawback Provisions.
Noel Addy, Mississippi State University; Xiaoyan Chu, Mississippi State University; Timothy Yoder, Mississippi State University
Discussant: Mark E. Evans, Indiana University

6.16 Earning Abnormal Stock Returns 2
Moderator: Chad R Larson, Washington University in St. Louis
(Accounting — 1.5 CH)

Deferred Revenues and the Matching of Revenues and Expenses.
Rachna Prakash, College of William and Mary; Nishi Sinha, Boston University
Discussant: Clayton L. Forester, University of Minnesota

Do Auditors Know More than the Market.
Marc Picconi, Indiana University; Kenny Reynolds, Indiana University
Discussant: Mark A. Clatworthy, Cardiff Business School

Debt Contract Information and Stock Return: Evidence from China's Banking System.
Ji Gao Zhu, Peking University; Zheng fei Lu, Peking University; Ran Zhang, Peking University; Kang tao Ye, Renmin University of China
Discussant: Nolan Y. Kido, University of Hawaii at Manoa

6.17 Effects of Implementing IFRS
Moderator: Robert Rambo, Providence College
(Accounting — 1.5 CH)

Why Do Countries Adopt International Financial Reporting Standards?
Karthik Ramanna, Harvard Business School ; Ewa Sletten, Massachusetts Institute of Technology
Discussant: Tom Lechner, The University of Utah

A Survey of IFRS Accounting Choices: Learning from European Firms that Used U.S. GAAP prior to IFRS.
Angela L. J. Hwang, Eastern Michigan University; Steve Lin, Florida International University
Discussant: Steve Crawford, Rice University

Implementation of International Financial Reporting Standards and the Quality of Financial Statement Information.
George Iatridis, University of Thessaly, Department of Economics & Public Oversight Board, Ministry of Finance and Economics, Greece
Discussant: Mary L. Fischer, The University of Texas at Tyler

6.18 Equity Valuation
Moderator: Christine Botosan, University of Utah
(Accounting — 1.5 CH)

Equity Valuation in the Presence of Accounting Noise: Empirical Evidence using Profit Margins.
Eli Amir, London Business School; Eti Einhorn, Tel Aviv University; Itay Kama, Tel Aviv University
Discussant: Terrance Skantz, Florida Atlantic University

When Does Information Asymmetry Affect the Cost of Capital?
Christopher S. Armstrong, University of Pennsylvania; John Core, University of Pennsylvania; Daniel Taylor, Stanford University; Robert Verrecchia, University of Pennsylvania
Discussant: Christine Botosan, The University of Utah

Accounting-Based Composite Market Multiples and Equity Valuation.
Kelly Chan, University of Technology, Sydney
Discussant: Wan-Ting Wu, Arizona State University

6.19 Financial Accounting and the External Auditor
Moderator: Ken Shaw, University of Missouri
(Accounting — 1.5 CH)

Audit Quality and Auditor Reputation: Evidence from Japan.
Douglas J. Skinner, The University of Chicago; Suraj Srinivasan, Harvard Business School
Discussant: Joachim Gassen, Humboldt University Berlin

Determinants of Audit Engagement Length: The Role of Abnormal Accruals.
Steven H. Lustgarten, Baruch College–CUNY; John Shon, Fordham University
Discussant: Jeanne Calderon, New York

6.20 Financial Reporting and Financial Stability: Part of the Problem or Part of the Solution?
Moderator: Robert Hodgkinson, Institute of Chartered Accountants in England and Wales
(Finance — 1.5 CH)

Panelists:
Robert Herz, Financial Accounting Standards Board
Stephen Ryan, New York University, Leonard N. Stern School of Business
Haresh Sapra, The University of Chicago Booth School of Business
Sarah Smith, Goldman Sachs

6.21 Modeling the Information Environment
Moderator: Carol Cain, Purdue University
(Accounting — 1.5 CH)

Analyst Information Acquisition and Communication.
Paul E. Fischer, The Pennsylvania State University; Phillip C. Stocken, Dartmouth College
Discussant: Ram Ramanan, University of California, Davis

An Analytical Investigation of Economic Consequences of Regulation Fair Disclosure.
Bjorn Jorgensen, University of Colorado at Boulder; Jing Li, Columbia University; Nahum Melumad, Columbia University
Discussant: Zhen Liu, University at Buffalo SUNY

The Relative Efficiency of Authority versus Custom in Setting Accounting Standards.
Sudipta Basu, Temple University; Paul E. Madsen, Emory University; David Reppenhagen, Emory University; Gregory Waymire, Emory University
Discussant: Jeremy Bertomeu, Northwestern University

6.22 Three Types of Debt: Loans, Bonds, and Convertible Debt.
Moderator: Carol Marquardt, Baruch College, CUNY
(Accounting — 1.5 CH)

Price Discovery and Dissemination of Private Information by Loan Syndicate Participants.
Robert Bushman, The University of North Carolina at Chapel Hill; Abbie Smith, The University of Chicago; Regina Wittenberg-Moerman, The University of Chicago
Discussant: Peter Demerjian, Emory University

The Valuation Implications of Financial Statement Recasting for Credit Risk Assessment.
George Batta, Claremont McKenna College; Ananda Ganguly, Claremont McKenna College; Joshua Rosett, Claremont McKenna College
Discussant: Robert Pawlewicz, City University of New York - Graduate Center and Baruch College

Transaction Structuring and Canadian Convertible Debt.
Thomas W. Scott, University of Alberta; Christine I. Wiedman, University of Waterloo; Heather A. Wier, University of Alberta
Discussant: Carol Marquardt, Baruch College–CUNY

6.23 Not-for-Profit Accounting and Reporting
Moderator: Evelyn McDowell, Rider University
(Accounting — 1.5 CH)

Economic Consequences of Expense Misreporting in Nonprofit Organization.
Michelle H. Yetman, University of California, Davis
Discussant: Erica Harris, Temple University

Accounting Choice and Multiple Objectives in Nonprofit Organizations.
Michelle H. Yetman, University of California, Davis; Robert J. Yetman, University of California, Davis
Discussant: Timothy R. Yoder, Mississippi State University

Corporate Governance and Management Models in Non-For-Profit Organizations: An Analysis of Brazilian Football Clubs.
Amaury Jose Rezende, University of Sao Paulo; Carlos Eduardo Fernandes Facure, University of Sao Paulo; Flavia Zoboli Dalmacio, Fucape Business School; Valmor Slomski, University of Sao Paulo
Discussant: Sarah Rector, Oklahoma State University

6.24 Internal Control Reporting, Continuous Monitoring, and IT Investment Performance
Moderator: Gary Baker, Sam Houston State University
[Paper Dialogue Session]
(Auditing — 1.5 CH)

Accounting Errors that Drive Higher Audit Costs in Companies with Information Technology Control Deficiencies.
Fatima Alali, California State University, Fullerton; Gerry H. Grant, California State University, Fullerton; Karen C. Miller, Union University

Bullet-Proof Monitoring: Providing Assurance through Data Integrity and Hybrid Access Control.
Ryan A. Teeter, Rutgers University; Daehyun Moon, Rutgers University

Construct and Empirical Assessment Mechanism of SOX Internal Control for Information Technology.
I-Cheng Chang, National Chung Cheng University; She-I Chang, National Chung Cheng University

The Wealth Effects of Investing in Information Technology: The Case of Sarbanes-Oxley Section 404.
Surendranath Jory, University of Michigan–Flint; Jacob C. Peng, University of Michigan–Flint; Caroline O. Ford, Baylor University

6.25 IT Leadership, Strategic Management of IT, and Firm Productivity
Moderator: Ann O'Brien, University of Wisconsin–Madison
(Administrative Practice — 1.5 CH)

Sarbanes-Oxley Information Technology Material Weaknesses, the Disciplining of Firms' Executive Leadership, and CEO/CFO Engagement in IT Management.
Adi Masli, University of Arkansas; Vernon J. Richardson, University of Arkansas; Marcia Watson, Mississippi State University; Robert Zmud, The University of Oklahoma
Discussant: Govind S. Iyer, Arizona State University

Determinants and Consequences of CIO Compensation.
Vernon Richardson, University of Arkansas; Vallabhajosyla Sambamurthy, Michigan State University; Juan M. Sanchez, University of Arkansas; Rodney Smith, California State University, Long Beach
Discussant: Dale Stoel, Miami University (Ohio)

Evaluating the Benefits of XBRL Adoption: An Empirical Study of the SEC Voluntary Filing Program.
Sandra J. Cereola, James Madison University; Gregory A. Jonas, Case Western Reserve University; Ronald J. Cereola, James Madison University
Discussant: Robin Pennington, North Carolina State University

6.26 Cross-Listing 1
Moderator: Heli Marjut Hookana, Turku School of Economics
(Accounting — 1.5 CH)

The Impact of Sarbanes-Oxley on the Accounting Quality of Firms Cross-Listed in the U.S. versus the U.K.
Jaywon Lee, Korea Advanced Institute of Science and Technology (KAIST)
Discussant: Lisa Eiler, University of Oregon

Why Do Firms Cross-List? The Flip Side of the Issue.
Andreas Charitou, University of Cyprus; Christodoulos Louca, University of Duhram
Discussant: Siqi Li, Santa Clara University

Accounting Disclosure Quality and Synergy Gains: Evidence from Cross-Border Mergers and Acquisitions.
Lisa Eiler, California State University, Fullerton
Discussant: Siqi Li, Santa Clara University

6.27 International Auditing Issues 1
Moderator: Filomena M. Cantoria, University of Guam
(Auditing — 1.5 CH)

The Effects of Section 404 of Sarbanes-Oxley Act of 2002 on the Audit Fees of Foreign Firms Listed on U.S. Exchanges.
Kam C. Chan, Pace University; Rudy A. Jacob, Pace University; Picheng Lee, Pace University; Gim S. Seow, University of Connecticut
Discussant: Changjiang Wang, Florida International University

The Relation of Corporate Executives with Audit Experience and the Value-relevance of Accounting Information.
Ruey-Dang Chang, National Sun Yat-sen University; Ching-Ping Chang, National Sun Yat-sen University; Yee-Chy Tseng, Tainan University of Technology; Yu-Cheng Chen, National Chung Hsing University
Discussant: Naoyuki Kaneda, Gakushuin University

Audit Opinions and Legal Environments: An International Investigation.
Tony Kang, Oklahoma State University; Inder K. Khurana, University of Missouri–Columbia; Yong Keun Yoo, Korea University
Discussant: Gia Chevis, Baylor University

6.28 International Corporate Governance 4
Moderator: Ramesh Narasimhan, Montclair State University
(Accounting — 1.5 CH)

Political Influence, Corporate Governance and Financial Reporting Quality: Evidence from Companies in Malaysia.
Fairuz Salleh, Universiti Kebangsaan Malaysia; Paul V. Dunmore, Massey University
Discussant: Ramesh Narasimhan, Montclair State University

Corporate Governance, Ownership Structure and Internationalization.
Yu-Ju Chen, Providence University; Tsun-Jui Hsieh, Providence University
Discussant: Paul V. Dunmore, Massey University

The Effect of Accounting Standards on Big Bath Behavior in the Context of CFO Replacements in Germany.
Utz Schaeffer, WHU - Otto Beisheim School of Management; Jan-Philipp Luedtke, WHU - Otto Beisheim School of Management; Diedrich Bremer, WHU - Otto Beisheim School of Management
Discussant: Judy K. Beckman, University of Rhode Island

6.29 International Evidence on Accounting Conservatism
Moderator: Alireza Daneshfar, University of New Haven
(Accounting — 1.5 CH)

Accounting Conservatism and Bondholder-Stockholder Conflicts: International Evidence.
Hyun A. Hong, University of Southern California; Mingyi Hung, University of Southern California; Jieying Zhang, University of Southern California
Discussant: Giorgio Gotti, University of Massachusetts Boston

The Earnings-Sensitivity Difference as an Indicator of Asymmetric Timeliness: Evidence from U.K. Earnings Components.
Wen-hsin Hsu, National Taiwan University; John O'Hanlon, Lancaster University; Ken Peasnell, Lancaster University
Discussant: Susan B. Hughes, University of Vermont

Role of Conservative Accounting: Evidence from Connected Transactions in Hong Kong.>
Yuying Xie, University of Hong Kong; Amy Lau, University of Hong Kong; Liu Zheng, University of Hong Kong
Discussant: Sang-Kyu Lee, Western New England College

6.30 International Evidence on Corporate Transparency
Moderator: Ian P. N. Hague, Accounting Standards Board Canada
(Accounting — 1.5 CH)

Corporate Governance and Disclosure: An International Study.
Michael Gruening, European University Viadrina Frankfurt (Oder); Juergen Ernstberger, Ruhruniversität Bochum
Discussant: Mostafa M. Maksy, Northeastern Illinois University

Transparency, Liquidity, and Valuation: International Evidence.
Mark Lang, The Univerisity of North Carolina at Chapel Hill; Karl Lins, The University of Utah; Mark Maffett, The University of North Carolina at Chapel Hill
Discussant: Carolyn M. Callahan, The University of Memphis

Transparency, Ownership, and Financing Constraints in Private Firms.
Ole-Kristian Hope, University of Toronto; Wayne Thomas, The University of Oklahoma; Dushyant Vyas, University of Toronto
Discussant: Carolyn M. Callahan, The University of Memphis

6.31 Environmental Accounting and Social Responsibility
Moderator: Carol Lawrence, Northern Kentucky University
(Accounting — 1.5 CH)

Exploring Environmental Management Accounting Change in the Context of Profit-Driven Organizational Culture.
Marko Järvenpää, University of Jyväskylä; Aapo Länsiluoto, University of Vaasa
Discussant: Marty Stuebs, Jr., Baylor University

Dynamic Capabilities as Drivers for Change: Towards Eco-Target Costing.
Hannu Kurunsaari, Osaka City University
Discussant: Alexandra Van den Abbeele, Katholieke Universiteit Leuven

Social Responsibility and Firm Performance in the Business Services Industry.
Marty Stuebs, Baylor University; Li Sun, Ball State University
Discussant: Leslie Eldenburg, The University of Arizona

6.32 Executive Compensation II
Moderator: Mina Pizzini, Southern Methodist University
(Accounting — 1.5 CH)

Executive Pay and "Independent" Compensation Consultants.
Kevin J. Murphy, University of Southern California; Tatiana Sandino, University of Southern California
Discussant: Mina Pizzini, Southern Methodist University

Pay-for-Performance Sensitivity and Investment Opportunities.
Rajiv D. Banker, Temple University; Jose M. Plehn-Dujowich, Temple University; Chunwei Xian, Temple University
Discussant: Garen Markarian, IE Business School

Institutional Trading, Information and Executive Compensation.
Miguel Ferreira, U. Nova de Lisboa; Paul Laux, University of Delaware; Garen B. Markarian, IE Business School
Discussant: Felix Hoppe, Maastricht University

6.33 Subjectivity and Fairness
Moderator: Kimberly M. Sawers, Seattle Pacific University
(Accounting — 1.5 CH)

The Effects of Objective Performance Measures on Subjective Performance Evaluation.
Jasmijn Bol, University of Illinois at Urbana–Champaign; Steven D. Smith, University of Illinois at Urbana–Champaign
Discussant: Wendy Bailey, University of South Carolina

Subjective Performance Evaluation and Social Preferences: An Empirical Investigation of Fairness and Trust Reciprocity.
Victor S. Maas, University of Amsterdam; Kristy Towry, Emory University; Marcel van Rinsum, RSM Erasmus University
Discussant: W. Timothy Mitchell, Georgia State University

The Effects of Budgetary Task Assignments on Subordinate Reports with Ex Post Audits.
Anthony D. Nikias, Texas A&M University, Kingsville
Discussant: Kimberly M. Sawers, Seattle Pacific University

6.34 Accounting Career Choice
Moderator: Kathryn K. Epps, Kennesaw State University
(Auditing — 1.5 CH)

The Hand that Rocks the Cradle: Disciplinary Socialization at the American Accounting Association's Doctoral Consortium.
Timothy J. Fogarty, Case Western Reserve University; Gregory A. Jonas, Case Western Reserve University
Discussant: Richard A. Bernardi, Roger Williams University

Accountants: "Prudish, Unimaginative, and Inflexible"? The Public Interest Implications of Operational Models of Accounting Work.
Clement C. Chen, University of Michigan–Flint; Keith T. Jones, Illinois State University; Audrey N. Scarlata, Eastern Carolina University; Dan N. Stone, University of Kentucky
Discussant: Thomas Chenoweth, National CPA Ethics Initiative

Factors Influencing the Choice of Affiliation with Professional Accounting Bodies: An Investigation in Australia and Southeast Asia.
Paul A. DeLange, RMIT University; Robert Inglis, RMIT University; Shelly Marita, RMIT University; Clive Morely, RMIT University
Discussant: Sue Ravenscroft, Iowa State University

6.35 Corporate Governance–Boards of Directors Issues
Moderator: Carol A. Hartley, Providence College
(Accounting — 1.5 CH)

Has the Emperor Got Any Clothes? The Demise of Accountability in Corporate Governance Practice in the U.K.
Stuart Ogden, University of Sheffield
Discussant: Deborah L. Seifert, Illinois State University
[PRESENTATION CANCELLED]

Voluntary Disclosure Transparency, Board Independence and Expertise, and CEO Duality.
Andrew J. Felo, The Pennsylvania State University Great Valley
Discussant: Timothy G. Coville, SUNY College at Old Westbury

Corporate Governance: Lessons for the West from the East.
Bala Kanagasabai Balachandran, London School of Economics; Bala N. Balasubramanian, Indian Institute of Management, Bangalore
Discussant: Aida Sy, Manhattan College

6.36 Strategic & Emerging Technologies-2
Moderator: Brigitte W. Muehlmann, Suffolk University
(Specialized Knowledge and Applications — 1.5 CH)

Audit Automation for Implementing Continuous Auditing: Principles and Problems.
Michael Alles, Rutgers Business School; Alexander Kogan, Rutgers Business School; Miklos Vasarhelyi, Rutgers Business School
Discussant: DeWayne Searcy, Auburn University

Making Words Work: Using Annual Report Text as a Predictor of Financial Events.
Mark Cecchini, University of South Carolina; Haldun Aytug, University of Florida; Gary J. Koehler, University of Florida; Praveen Pathak, University of Florida
Discussant: Mark J. Nigrini, The College of New Jersey

Extracting Characteristics of Bankrupt Firms by Text Mining.
Cindy Yoshiko Shirata, University of Tsukuba; Hironori Takeuchi, Tokyo Research Laboratory, IBM Japan; Shiho Ogino, Tokyo Research Laboratory, IBM Japan; Hideo Watanabe, Tokyo Research Laboratory, IBM Japan
Discussant: Ingrid E. Fisher, The University at Albany-SUNY

6.37 The Initiative to Create an Advanced Placement (AP) Accounting Course
Moderator: Dan Deines, Kansas State University
(Accounting — 1.5 CH)

Panelists:
Joseph Bittner, University of Connecticut
Jan Treichel, National Business Education Association

6.38 Trends in Education
Moderator: Dennis Bline, Bryant University
(Management Advisory Services — 1.5 CH)

The Use of Student Prepared Podcasts in a Managerial Accounting Class: A Study of Student Perceptions of their Educational and Motivational Value.
Mary Tichich, University of Wisconsin–River Falls; Theresa Tichich, Universtiy of Minnesota
Discussant: Carol J. Normand, University of Wisconsin–Whitewater

Accounting Educators as the Accounting Profession's Trustees: Lessons from a Study of Peer Professions.
Jack E. Wilkerson, Wake Forest University
Discussant: Susan B. Anders, St. Bonaventure University

Location Does Not Have to be Destiny: Student Evaluation and Integrity Controls in a Management Accounting Class.
Tim J. Fogarty, Case Western Reserve University; Paul M. Goldwater, Central Florida
Discussant: Bambi A. Hora, University of Central Oklahoma

6.39 Use of Technology in the Classroom
Moderator: Annette Tollett, Saint Leo University
(Specialized Knowledge and Applications — 1.5 CH)

Student Response Systems' Use in Accounting Information Systems Classes.
Richard Newmark, University of Northern Colorado; Lloyd Seaton, University of Northern Colorado; Matthew Stallings, Virginia Polytechnic Institute and State University
Discussant: Mary Jepperson, College of Saint Benedict/Saint John's University

An Examination of the Links between SRS Technology and an Active Learning Environment in a Managerial Accounting Course.
Chris T. Edmonds, Virginia Polytechnic Institute and State University; Thomas P. Edmonds, The University of Alabama at Birmingham
Discussant: Bryan J. Bessner, George Brown College

6.40 African Accounting
Moderator: Aida Sy, Manhattan College
(Accounting — 1.5 CH)

Colonial Heritage and the Accounting Profession in Nigeria.
Chibuike U. Uche, Humboldt University Berlin
[PRESENTATION CANCELLED]

The Evolution of the Accounting Profession In Egypt.
Shawki M. Farag, The American University in Cairo

Insight into the Accounting Regulation and Financial Reporting System in Angola.
Sara Cabrito, Universidade Nova de Lisboa and Banco Santander; Leonor Ferreira, Universidade Nova de Lisboa

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