Wednesday August 5, 2009
10:15 am – 11:45 am

Presentation Guidelines — Concurrent Sessions

7.1 Financial Analysts Discussion of Their Use of Financial Statements
Moderator: Trevor Harris, Columbia University
(Financial Accounting — 1.5 CH)

Panelists:
Carole Berger, LunaAnalytics LLC
Kenneth Posner, formerly with Morgan Stanley
Charles B. (Brad) Hintz, Sanford Bernstein & Co.

7.2 Integrating XBRL with International Research Issues
Moderator: Roger Debreceny, University of Hawaii at Manoa
(Accounting — 1.5 CH)

Panelists: Efrim Boritz, University of Waterloo
Michael Krzus, Grant Thornton and XBRL-US
David Plumlee, The University of Utah
Miklos Vasarhelyi, Rutgers University

7.3 Research Implications from the SEC Pozen Committee
Moderator: Amy Pawlicki, American Institute of Certified Public Accountants
(Accounting — 1.5 CH)

Panelists: Vicky Arnold, University of Central Florida
Patrick Finnegan, CFA Institute Centre for Financial Market Integrity
Robert Laux, Microsoft
Alison Thomas, PricewaterhouseCoopers

7.4 Control, Incentives, and Performance Measurement
Moderator: Robin Romanus, Texas Tech University
[Paper Dialogue Session]
(Social Environment of Business — 1.5 CH)

Contemporaneous and Forward-Looking Measures: Implications for Incentive Structure for Long-Horizon Employees.
Anne Wu, National Chengchi University; Dipankar Ghosh, The University of Oklahoma; Ling-Chu Lee, National Pingtung Institute of Commerce

Management Compensation and CEO Turnover in Chinese Business Groups.
Yu Wei, The Chinese University of Hong Kong;

The Effect of Participation Congruence on the Performance Measurement Systems—Using Questionnaire and Archival Data to Reduce Common Method Variance.
Yeun-Wen Chang, National Taichung Institute of Technology; Yu-Cheng Chen, National Chung Hsing University; Ruey-Dang Chang, National Sun Yat-Sen University; Ching-Ping Chang, National Sun Yat-Sen University

The Influence of Sustainability Balanced Scorecards on Investments.
Hank Alewine, University of Kentucky

The Role of National Culture on the Three-Way Interaction among Performance Evaluation, Participation and Task Situations.
Chong M. Lau, The University of Western Australia; Jerome Caby, University of Paris 1

7.5 Principles-Based versus Rules-Based Accounting
Moderator: Edward R. Walker, University of Central Oklahoma
(Accounting — 1.5 CH)

Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions.
George T. Tsakumis, Drexel University; Timothy S. Doupnik, University of South Carolina; Christopher P. Agoglia, University of Massachusetts Amherst
Discussant: William Dilla, Iowa State University

Does the Change to Principles-Based Accounting Increase Auditor Liability?
Charles Becker, Concord University; John T. Sennetti, Nova Southeastern University; Howard J. Lawrence, The University of Mississippi
Discussant: Allen D. Blay, Florida State University

7.6 Program Reviews—A Necessary Evil or a Source of Good? Maximizing Your Program Review's Value
Moderator: Mary Jepperson, College of Saint Benedict/Saint John's University
(Administrative Practice — 1.5 CH)

Panelists:
Kate Mooney, St. Cloud State University
Marty Wartick, University of Northern Iowa
Gerald Weinstein, John Carroll University

7.7 Capital Gains Taxation
Moderator: Susan Gyeszly, Arizona State University
(Taxes — 1.5 CH)

Capital Gains Taxation and Target Shareholder Wealth in Takeovers.
Martin Bugeja, University of Technology Sydney; Raymond Da Silva Rosa, University of Western Australia
Discussant: John Robinson, The University of Texas at Austin

Capital Gains Tax Overhang and Payout Policy.
Jonathan Cohn, The University of Texas at Austin; Stephanie Sikes, Duke University
Discussant: William J. Moser, University of Missouri

7.8 IFRS and/or Stock Options
Moderator: Erin Towery, The University of Texas at Austin
(Accounting — 1.5 CH)

Do Taxes Matter? Evidence of Individual and Corporate Tax Incentives on the Choice to Hold Shares Acquired from Exercise of Employee Stock Options.
George Ryan Huston, Florida State University; Thomas Joseph Smith, Florida State University
Discussant: Jared Moore, Oregon State University

Does IFRS Stock-Option Accounting Affect the Magnitude and Volatility of Reported Tax Items?
Mary Lea McAnally, Texas A&M University; Sean T. McGuire, Texas A&M University; Connie D. Weaver, Texas A&M University
Discussant: John Phillips, University of Connecticut

7.9 Audit Fees and Internal Control Deficiencies
Moderator: Yi-Jing Wu, Case Western Reserve University
(Auditing — 1.5 CH)

Pervasiveness and Remediation of Internal Control Material Weaknesses under SOX Section 404 and Audit Fees.
Santanu Mitra, Wayne State University
Discussant: Yi-Jing Wu, Case Western Reserve University
[PRESENTATION CANCELLED]

Effects of Alternative SOX Regimes on Audit Fees and Material Weakness Disclosures for Smaller Public Companies: A Natural Experiment.
William R. Kinney, Jr., The University of Texas at Austin; Marcy L. Shepardson, The University of Texas at Austin
Discussant: Tom Lechner, The University of Utah

Do Unexpected Audit Fees Contain Predictive Information About the Probability of Material Weaknesses in Internal Control?
Erin Burrell, University of Central Florida; Sean Robb, University of Central Florida
Discussant: Liandong Zhang, Concordia University

7.10 Auditor Judgment and Decision Making Research
Moderator: James S. Wainberg, University of Massachusetts Amherst
(Auditing — 1.5 CH)

Can Strategic Reasoning Prompts Improve Auditors' Sensitivity to Fraud Risk?
Kendall Bowlin, The University of Mississippi
Discussant: Rebecca Fay, Virginia Polytechnic Institute and State University

When Does Advice Influence Auditors' Decisions? Moderating Effects of Performance Evaluation Focus and Client Attitude.
Premila Gowri Shankar, Nanyang Business School; Terence Bu-Peow Ng, Nanyang Business School
Discussant: Brad Tuttle, University of South Carolina

Identifying Auditor Stopping Rules in Decision Making Under Uncertainty.
Amanda W. White, University of Technology, Sydney; Noel Harding, University of New South Wales
Discussant: Chad Simon, University of Nevada Las Vegas

7.11 Factors Affecting Auditor Quality
Moderator: Joseph Legoria, Louisiana State University
(Auditing — 1.5 CH)

Audit Quality, Earnings Quality and the Cost of Equity Capital.
Yang Li, University of New South Wales; Donald Stokes, Monash University; Stephen L. Taylor, University of Technology-Sydney; Leon Wong, University of New South Wales
Discussant: Joseph E. Trainor, Florida Atlantic University

Do the Leading Audit Partner Characteristics Affect Audit Quality?
Juha-Pekka Kallunki, University of Oulu; Henrik Nilsson, Umeå School of Business; Petri Sahlström, University of Oulu; Mikko Zerni, University of Oulu
Discussant: Ling Lei, George Mason University

Auditors' and Managers' Incentives, Materiality Judgments, and the Resolution of Financial Statement Misstatements.
Marsha B. Keune, University of Wisconsin–Madison; Karla M. Johnstone, University of Wisconsin–Madison
Discussant: Kenny Reynolds, Indiana University

7.12 Independence
Moderator: Charlie Cullinan, Bryant University
[Paper Dialogue Session]
(Behavioral Ethics — 1.5 CH)

Audited Client Numbers and Auditor Independence: A Supply Chain Perspective.
En Te Hsu, Tunghai University; Yi Chen Tsai, Tunghai University

Perceived Auditor Independence and Audit Firm Fees.
Kevin Holland, University of Southampton; Jennifer Lane, Aberystwyth University

The Association between Auditor Independence and Conservatism.
Eli Amir, London Business School; Yanling Guan, The University of Hong Kong; Gilad Livne, Cass Business School

The Effects of Corporate Governance and Auditor Independence on the Efficiency Performance of the U.S. Life Insurance Industry.
Liying Huang, The Overseas Chinese Institute of Technology; Gene C. Lai, Washington State University; Min-Ming Wen, Northern Illinois University

7.13 Restatements
Moderator: Terry Yohn, Indiana University
[Paper Dialogue Session]
(Accounting — 1.5 CH)

An Empirical Analysis of Audit Committee Characteristics and Earnings Restatements.
Rong Yang, The College at Brockport SUNY; Lerong He, The College at Brockport SUNY

Determinants of Market Reactions to Auditor-initiated Restatements.
Shawn Davis, Emory University; Wei Yu, Lehigh University

Do Post-Restatement Firms Care about Financial Credibility? Evidence from the Pre- and Post-SOX Eras.
Ken Y. Chen, National Taiwan University; Randy J. Elder, Syracuse University; Shengmin Hung, National Taiwan University

Do Non-Audit Service Fees Affect the Outcome and Occurrence of Auditor Litigation?.
Jaime Schmidt, The University of Texas at Austin

Section 404 Compliance and Financial Reporting Quality.
Albert L. Nagy, John Carroll University

7.14 Diversity in Higher Education
Moderator: Sarah Stanwick, Auburn University
(Social Environment of Business — 1.5 CH)

Panelists:
Norman H. Godwin, Auburn University
Peter A. Stanwick, Auburn University

7.15 Accounting Conservatism
Moderator: Lori Epping, University of South Dakota
(Accounting — 1.5 CH)

The Association between Intra-Firm Profit Smoothing and Timely Loss Recognition.
Daniel Arthur Bens, The University of Arizona; Steven J. Monahan, INSEAD; Logan Steele, The University of Arizona
Discussant: Sung S. Kwon, York University

Non-Conservative Accounting and the Adaptation Option.
Mitchell Oler, Virginia Polytechnic Institute and State University
Discussant: Long Chen, George Mason University

Accounting Conservatism and Debt Contracts: Efficient Liquidation and Covenant Renegotiation.
Jing Li, Columbia University
Discussant: Mallikarjun G. Hiremath, Commerce, Accountancy & Management

7.16 China/Asia-Pacific Accounting Research: Big Unanswered Questions
Moderator: Bin Ke, The Pennsylvania State University
(Accounting — 1.5 CH)

Panelists: Rajiv Banker, Temple University
Charles Lee, Stanford University
T. J. Wong, The Chinese University of Hong Kong

7.17 Cost of Debt
Moderator: Yu Gao, University of Minnesota
(Accounting — 1.5 CH)

Corporate Asset Allocation Volatility and the Cost of Debt.
Divya Anantharaman, Columbia University; Yuan Zhang, Columbia University
Discussant: Jieying Zhang, University of Southern California

Does Beating Cash Flow Benchmarks Reduce the Cost of Debt?
Mauricio Adolfo Melgarejo, Purdue University
Discussant: Richard Carrizosa, New York University

Earnings Predictability and Cost of Bank Loans.
Jong Chool Park, Rensselaer Polytechnic Institute; Qiang Wu, Rensselaer Polytechnic Institute
Discussant: Marcus Kirk, Emory University

7.18 Earnings Management: Real and Accounting Based
Moderator: Susan Gyeszly, Arizona State University
(Accounting — 1.5 CH)

Accounting for Intangibles and Managerial Information.
Mindy S. Wolfe, The University of Utah
Discussant: Kevin R. Smith, The University of Kansas

The Effects of the Integration of Personal and Corporate Income Taxes on Capital Structure and Discretionary Accruals.
Wanncherng Wang, National Cheng Kung University
Discussant: Edward N. Balli, Aurora University

7.19 Empirical Testing of Accounting Theories
Moderator: Susan Havranek, Le Moyne College
(Accounting — 1.5 CH)

Neglect of Multiplicity when Testing Families of Related Hypotheses.
Sudipta Basu, Temple University; Burt Holland, Temple University; Fang Sun, Temple University
Discussant: Robert Lipe, The University of Oklahoma

Surprising Absence of Scale for Forecast Error and Forecast Dispersion Distributions.
Foong Soon Cheong, Yale University; Jacob K. Thomas, Yale University
Discussant: Robert Lipe, The University of Oklahoma

14-Week Quarters.
Rick Johnston, The Ohio State University; Andrew J. Leone, University of Miami; Sundaresh Ramnath, University of Miami; Ya-wen Yang, University of Miami
Discussant: Victoria Dickinson, University of Florida

7.20 Meeting or Beating Expectations
Moderator: Larry Brown, Georgia State University
(Accounting — 1.5 CH)

Do Managers Use Meeting Analyst Forecasts to Signal Private Information? – Evidence from Patent Citations.
Tatiana Fedyk, Arizona State University ; Katherine A. Gunny, University of Colorado at Boulder; Tracey Zhang, Singapore Management University
Discussant: Meng Yan, Fordham University

Crossing the Red Line: An Examination of Inter-Temporal Shifts in Earnings Management to Report Small Annual Profits.
Joseph Kerstein, Yeshiva University; Atul Rai, Wichita State University
Discussant: Abhijit Barua, Florida International University

Managers' Incentives to Avoid Meeting or Beating Earnings Expectations: The Role of Open Market Repurchases.
Bruce K. Billings, Florida State University; Richard M. Morton, Florida State University; Tianming Zhang, Florida State University
Discussant: Vivian W. Fang, Rutgers University

7.21 Modeling Director and Management Behavior
Moderator: Wares Karim, Brunel Business School
(Accounting — 1.5 CH)

The Effects of Litigation Risk on Board Oversight and CEO Incentive Pay.
Volker Laux, The University of Texas at Austin
Discussant: Merle Ederhof, Yale University

Target Beating and Earnings Management.
Joshua Ronen, New York University; Varda Yaari, Morgan State University; Hila Bracha Yaari Fogel
Discussant: Anup Srivastava, Northwestern University

Disagreement, Short Sale Constraints, and Speculative Trading Before Earnings Announcements.
Henk Berkman, Auckland University; Paul D. Koch, The University of Kansas
Discussant: Minga Negash, University of Witwatersrand

7.22 Modeling Regulation and Corporate Governance
Moderator: Scott E. Miller, Gannon University
(Accounting — 1.5 CH)

Reporting Bias with an Audit Committee.
Judson A. Caskey, University of California, Los Angeles; Venky Nagar, University of Michigan; Paolo Petacchi, University of Massachusetts Dartmouth
Discussant: Bharath Sarath, CUNY/Baruch & Rutgers University

Earnings Management in Dynamic Settings.
Yutaro Murakami, Keio Business School; Atsushi Shiiba, Osaka University
Discussant: Silva Ferreira Juvenal, University of State Rio de Janeiro

The Value Relevance of Carbon: Assessing Competing Accounting Treatments.
Stefan Veith, University of Bremen; Joerg Richard Werner, University of Bremen; Jochen Zimmermann, University of Bremen
Discussant: Fatima Alali, California State University, Fullerton

7.23 New Ways of Presenting Accounting Statements and Reports
Moderator: Sherry F. Li, Rider University
(Accounting — 1.5 CH)

XBRL and Its Financial Reporting Benefits: Capital Market Evidence.
John Shon, Fordham University; Christine Tan, Fordham University
Discussant: Weining Zhang, The University of Texas at Dallas

Increasing the Transparency and Information Content of Financial Statements Using Sparklines.
Daniel P. Tinkelman, Hofstra University
Discussant: Shankar Venkataraman, Georgia Tech.

Recognition, Recording, and Reporting in the Current Accounting Model and Events Theory.
Sadaharu Takeshima, Kanazawa University; George H. Sorter, New York University
Discussant: Alireza Daneshfar, University of New Haven

7.24 Qualitative Disclosures
Moderator: Khaled Abdou, Penn State University - Berks Campus
(Accounting — 1.5 CH)

The Economic Consequences of Regulation G: Changes in Earnings Announcement Timing and Investor Responses.
Robert Pawlewicz, City University of New York - Graduate Center and Baruch College
Discussant: Mark E. Evans, Indiana University

Is Qualitative Disclosure Informative? Evidence from IPO Prospectus.
Karthik Balakrishnan, New York University; Eli Bartov, New York University
Discussant: Eddie Riedl, Harvard Business School

The Disclosure of Management Guidance in Conference Calls: Market Reaction and Determinants.
Benjamin Nelson Lansford, Northwestern University; Jimmy Lee, Northwestern University; Jennifer Wu Tucker, University of Florida
Discussant: Dongkuk Lim, The University of Texas at Dallas

7.25 Using Accounting Data to Earn Abnormal Stock Returns 1
Moderator: Anne Leah Schnader, Bentley University
(Accounting — 1.5 CH)

Market Reactions to Firm Growth and R&D Investment.
Dain C. Donelson, The University of Texas at Austin; Robert J. Resutek, Dartmouth College
Discussant: P. Eric Yeung, University of Georgia

Fundamental Analysis of Firm Performance following Strategic Alliance Announcements.
Maureen Butler, University of South Florida; Carolyn M. Callahan, The University of Memphis; Rodney Smith, California State University, Long Beach
Discussant: Siyi Li, University of Illinois at Urbana–Champaign

Market Pricing of SFAS 133 Cash Flow Hedge Accounting and U.S. Multinationals' Derivatives Use.
Stephen Makar, University of Wisconsin–Oshkosh; Li Wang, The University of Akron; Pervaiz Alam, Kent State University
Discussant: Garen Markarian, Instituto de Empresa, Madrid

7.26 Progress in Empowerment
Moderator: Jan L. Williams, University of Baltimore
(Specialized Knowledge and Applications — 1.5 CH)

Sexual Harassment in the Accounting Profession: Has the Situation Improved?
Jane O. Baldwin, Baylor University; Charles W. Stanley, Baylor University
Discussant: To Be Announced

Empowerment and Microcredit in Bangladesh: Critical Observations and Research Suggestions.
Nahid Aslanbeigui, Monmouth University; Guy Oakes, Monmouth University; Nancy Uddin, Monmouth University
Discussant: Shailaja S. Aralelimath, Commerce, Accountancy and Management

7.27 Government Financial Reporting
Moderator: Thomas Carment, Rogers State University
(Accounting (Government) — 1.5 CH)

Do Local Governments Present Required Disclosures for Defined Benefit Pension Plans?
Thomas E. Vermeer, University of Delaware; Alan K. Styles, California State University, San Marcos; Terry Patton, Midwestern State University
Discussant: Barry Marks, University of Houston–Clear Lake

Analyzing the Financial Condition of Local Governments Using the GASB No. 34 Governmental Financial Reporting Model.
Annette K. Pridgen, The University of Mississippi; W. Mark Wilder, The University of Mississippi
Discussant: Marc A. Rubin, Miami University

Governmental Special Purpose Entities and GASB 14.
Robert J. Eger III, Florida State University
Discussant: Barbara Chaney, University of Montana

7.28 Audit Process Quality, Security and IT Investments
Moderator: Ronald J. Daigle, Sam Houston State University
(Business Management and Organization — 1.5 CH)

A Preliminary Grounded Theory of Information Technology Audit Process Quality Based on External IT Audit Managers.
Douglas Havelka, Miami University; Jeffrey W. Merhout, Miami University
Discussant: Pamela J. Schmidt, University of Arkansas

Information Security Factors: Identification and Measurement.
Robin L. Wakefield, Baylor University; Dewayne Whitten, Texas A&M University; Timothy Kayworth, Baylor University
Discussant: Carlin Dowling, The University of Melbourne

A Study Comparing Corporate Performance Before and After Adopting ERP.
Shaio Yan Huang, National Chung Cheng University; Shi-Ming Huang, National Chung Cheng University; Tung-Hsien Wu, National Chung Cheng University; Wen-kai Lin, Providence University
Discussant: Matthew Waritay Guah, Erasmus School of Economics

7.29 What Accounting Professors Need to Know about IT Governance
Moderator: Thomas Lamm, ISACA/ITGI
(Business Management and Organization — 1.5 CH)

Panelists:
Rob Nehmer, Oakland University
Robert Stroud, CA Intl.
Nicki Tiesenga, IBM

7.30 International Auditing Issues 2
Moderator: Jenice J. Prather-Kinsey, University of Missouri
(Auditing — 1.5 CH)

Auditor Failure and Market Reactions: Evidence from China.
Sharad Asthana, The University of Texas at San Antonio; Heibatollah Sami, Lehigh University; Zhongxia Shelly Ye, Kennesaw State University
Discussant: Cynthia Chia-hui Chen, Providence University

The Insurance Effect of Audit Service in a Regulated Market: A Case Analysis of Big 4 Clients in Chna.
Feng Liu, Sun Yatsen University; Xijia Su, City University of Hongkon; Minghai Wei, Sun Yatsen University
Discussant: Veena Looknanan-Brown, Florida Atlantic University

Audit Fees, Family Ownership and Board Composition.
Sandra Ho, The Hong Kong Polytechnic University; Ferdinand Gul, The Hong Kong Polytechnic University
Discussant: Veena Looknanan-Brown, Florida Atlantic University

7.31 International Evidence on Analyst Activity
Moderator: Siva Nathan, Georgia State University
(Accounting — 1.5 CH)

The Impact of China's Adoption of New Accounting Standards on Analysts' Forecast Accuracy—An IFRS Study.
Jing Lin, St. Joseph's University; Pervaiz Alam, Kent State University
Discussant: Siva Nathan, Georgia State University

Product Market Power and Analyst Forecasting Activity.
Bingbing Hu, Hong Kong Baptist University
Discussant: Jing Lin, St. Joseph's University

IFRS Adoption, Analysts and Institutional Setting.
John Preiato; Philip Brown, University of Western Australia; Ann Tarca, University of Western Australia
Discussant: Siva Nathan, Georga State University

7.32 International Evidence on Earnings Management 2
Moderator: Christina Dargenidou, University of Exeter
(Accounting — 1.5 CH)

The Impact of Fiscal Support on Earnings Management: Evidence from Equity Offerings in China.
Guanming He, Nanyang Technological University, Singapore
Discussant: Christina Dargenidou, University of Exeter

Religion and Discretionary Accounting Choice.
Rahayu Abdul Rahman, Massey University; Asheq Razaur Rahman, Massey University; Stephen Courtenay, Massey University
Discussant: John D. Rossi, Moravian College

Privatization of State Owned Enterprises and Earnings Management.
Charles J. P. Chen, China Europe International Business School; Jun Du, The Hong Kong Polytechnic University; Xijia Su, City University of Hong Kong
Discussant: Susan S. C. Muzorewa, Morgan State University

7.33 International Evidence on Managerial Compensation 2
Moderator: Steve W. J. Lin, Florida International University
(Accounting — 1.5 CH)

CEO Quality, Corporate Governance and CEO Compensation.
Reza Monem, Griffith University
Discussant: Steve W. J. Lin, Florida International University

Market-Oriented Reform, Firm Performance and Executive Compensation in Chinese State-Owned Enterprises.
Fang Hu, City University of Hong Kong; Weiqiang Tan, City University of Hong Kong; Qingquan Xin, Chongqing University, China; Sixian Yang, City University of Hong Kong
Discussant: Ahmed Ebrahim, SUNY at New Paltz

Stock-Based Compensation in a Concentrated Ownership Setting: An Empirical Investigation.
Chen-lung Chin, National Chengchi University; Jia-Wen Liang, National Chengchi University
Discussant: Ahmed Ebrahim, SUNY at New Paltz

7.34 International Evidence on Value Relevance of Accounting Information
Moderator: Brandon Michael Duck, Southeastern University
(Accounting — 1.5 CH)

The Impact of Market Crashes on Information Values of Earnings Components: Evidence from the Asian Financial Crisis.
Jong-Hag Choi, Seoul National University; Jeong-Bon Kim, Concordia University; Jay Junghun Lee, Hong Kong Baptist University
Discussant: Shirley A. Hunter, Tufts University

Changes in the Value Relevance of Financial Information upon IFRS Adoption.
Keryn G. Chalmers, Monash University; Greg Clinch, University of Melbourne; Jayne M. Godfrey, Monash University
Discussant: Shirley A. Hunter, Tufts University

The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from Accounting-Based Valuation Models.
Thorsten Sellhorn, WHU - Otto Beisheim School of Management; Hollis A. Skaife, University of Wisconsin–Madison
Discussant: Brandon Michael Duck, Southeastern University

7.35 CEO Turnovers
Moderator: Karen L. Sedatole, Michigan State University
(Accounting — 1.5 CH)

Managerial Horizon and the Choice for Insiders versus Outsiders: Evidence from Compensation Structures of CEO Successors.
Jan Bouwens, Tilburg University; Peter Kroos, VU Vrije Universiteit Amsterdam
Discussant: Shane S. Dikolli, Duke University

Performance Surprises and Uncertain Managerial Ability: Evidence from CEO Turnovers.
Shane S. Dikolli, Duke University; William J. Mayew, Duke University; Dhananjay Nanda, University of Miami
Discussant: Rong Huang, Baruch College–CUNY

A Simple Approach for Decoding CFO Resignations.
Michael Halperin, University of Pennsylvania; Chuo-Hsuan Lee, State University of New York Plattsburgh; Edward Lusk, State University of New York Plattsburgh
Discussant: Elizabeth Demers, INSEAD

7.36 Innovation
Moderator: F. Asis Martinez-Jerez, Harvard Business School
(Accounting — 1.5 CH)

The Incentive and Signaling Effects of Annual Bonus Schemes—Evidence from Firm Innovation.
Felix Höppe, Maastricht University
Discussant: Margaret Shackell, Cornell University

The Role of Environmental and Organizational Factors on Innovation: Effects on Performance.
David Naranjo-Gil, Pablo de Olavide University
Discussant: James Hesford, Cornell University

The Effects of R&D Capacity and Patent Citation Impact on Corporate Performance.
Shaio Yan Huang, National Chung Cheng University; Chao-Hsiung Lee, National Chung Hsing University; Chi-Chen Lin, National Chung Cheng University; Tai-Lin Chen, Providence University
Discussant: Margaret Shackell, Cornell University

7.37 Modeling—Aggregation of Performance Measures
Moderator: Krishnamurthy Surysekar, Florida International University
(Accounting — 1.5 CH)

Linear Aggregation of Performance Measures: Multi-Task and Multi-Period.
Junwook Yoo, University of Alberta
Discussant: Christian Hofmann, University of Mannheim

Teams, Leaders, and Performance Measures.
Naomi Rothenberg, Naval Postgraduate School
Discussant: Mehmet Ozbilgin, Baruch College–CUNY

Revenues or Profits; Performance Evaluation with Asymmetric Information.
Ram T. S. Ramakrishnan, University of Illinois at Chicago
Discussant: Jeremy Bertomeu, Northwestern University

7.38 Sticky Costs
Moderator: Kay M. Poston, University of Indianapolis
(Accounting — 1.5 CH)

Cost Behavior and Analysts' Earnings Forecasts.
Dan Weiss, Tel Aviv University
Discussant: Michael R. Kinney, Texas A&M

The Influence of Earnings Management Incentives on the Asymmetric Behavior of Labor Costs: Evidence from a Non-U.S. Setting.
Bart Dierynck, Catholic University Leuven; Annelies Renders, Catholic University Leuven
Discussant: Xiaoling (Clara) Chen, University of Illinois at Urbana–Champaign

Industry Sales Patterns and Asymmetric Cost Behavior.
Jeong-Ho Koo, SungKyunKwan University; Tae-Young Paik, SungKyunKwan University; Yeon-Hee Park, SungKyunKwan University
Discussant: Dan Weiss, Tel Aviv University

7.39 Environmental Disclosure
Moderator: Sue Ravenscroft, Iowa State University
(Social Environment of Business — 1.5 CH)

Social Disclosures in Swedish Municipalities' Annual Financial Statements.
Torbjörn Tagesson, Halmstad University; Michelle Klugman, Kristianstad University College; Maria Lindvall, Kristianstad University College
Discussant: Padakanti Laxmikantham, Addis Ababa University

Sustainability Reporting and Perceptions of Corporate Reputation: An Analysis Using Fortune Most Admired Scores.
Darryl Lee Brown, Illinois Wesleyan University; Ronald P Guidry, Illinois State University; Dennis M. Patten, Illinois State University
Discussant: Mostafa M. Maksy, Northeastern Illinois University

Determinants of Environmental Sanction Disclosure: Firm Fears of Impairment to Reputation and Legitimacy.
Gary F. Peters, University of Arkansas; Andrea M. Romi, University of Arkansas
Discussant: Michele W. Ganon, Western Connecticut State University

7.40 What are the New Challenges for Corporate Governance?
Moderator: Robert Hodgkinson, Institute of Chartered Accountants in England and Wales
(Business Management and Organization — 1.5 CH)

Panelists: John C. Coffee, Columbia University Law School
Laurence P. Hazell, Standard & Poors
Christian A. Plath, Moody's Investors Service
Glenn Tyranski, New York Stock Exchange, Inc.
Beth Young, The Corporate Library

7.41 Strategic & Emerging Technologies 3
Moderator: Stewart A. Leech, University of Melbourne
(Specialized Knowledge and Applications — 1.5 CH)

Sociotechnical Alignment within the Interactive Data Constituency.
Joanne Locke, University of Birmingham; Alan David Lowe, Aston University; Andrew Lymer, University of Birmingham
Discussant: Graham Gal, University of Massachusetts

Enterprise Ontologies.
Daniel E. O'Leary, University of Southern California
Discussant: Som Bhattacharya, Florida Atlantic University

The Economic Consequences of Internet Reporting.
Samir Trabelsi, Brock University
Discussant: Srinivasan Ragothaman, The University of South Dakota

7.42 Curriculum Changes Affected by the PwC IFRS Grants
Moderator: To Be Announced
(Management Advisory Services — 1.5 CH)

Panelists: To Be Announced

7.43 International Education
Moderator: Sheela Bhagat, Rust College
[Paper Dialogue Session]
(Accounting — 1.5 CH)

Chinese Students and Corporate Governance: The Influence of Prior Learning.
Audra Ong, University of Windsor

Effect of Nationality on the Performance of Local and International Students in an Australian University.
Parmod Chand, Macquarie University; Esther Cheung, Macquarie University; Lorne Cummings, Macquarie University

The Impact of Self-Efficacy, Achievement Goal-Setting, and Attribution on Academic Performance of Accountancy Students in Taiwan.
Pi-Yueh Cheng, Tainan University of Technology; Chu-Yang Chien, National Yunlin University of Science and Technology

The Influence of Subjective Norms for Whistle-blowing on Attitudes and Intention: A Cross-Cultural Investigation.
Pailin Trongmateerut, Washington State University; John T. Sweeney, Washington State University

7.44 Managerial Accounting Education
Moderator: Karen Braun, Case Western Reserve University
(Accounting — 1.5 CH)

The Importance of Computing in Managerial Accounting Curricula.
Gary Spraakman, York University
Discussant: John Dexter, Northwood University

Cost Assignments in a Contract Logging Context.
D. J. Kilpatrick, University of Alaska Anchorage; Barbara P. Reider, The University of Montana; Cathy Y. Taylor, Institute of Management Accountants, Alaska Chapter
Discussant: David E. Stout, Youngstown State University

Revenue Efficiency and Cost Mix and Yield Variances: Extensions of the Holistic Variance Analysis Model.
Elizabeth T. Cole, University of South Carolina, Upstate; M. Cathy Claiborne, University of Colorado at Colorado Springs
Discussant: Jeffrey W. Power, Saint Mary's University

7.45 Accounting Doctoral Scholars Program: Status Report
Moderator: Doyle Z. Williams, American Institute of CPAs
(Personal Development — 1.5 CH)

Panelists: To Be Announced

7.46 Green and Social Accounting
Moderator: Mitchell Stein, Queen's University - Kingston
(Social Environment of Business — 1.5 CH)

Research on the Economic Relevance of Corporate Environmental Performance: What Does the Empirical Evidence Tell Us?
Holger T. Hoppe, Technische Universitaet Dresden; Edeltraud Guenther, Technische Universitaet Dresden

The Value Relevance of Climate Change and Greenhouse Gases Emissions: Evidence from the Australian Oil and Gas Industry.
Svetlana Vlady, Griffith University

Factors Influencing the Ethical Attitudes of Minority Accounting Students.
Wede E. Brownell, Southern University; Mary Alice G. Darby, Southern University

7.47 Western European Accounting History
Moderator: Aida Sy, Manhattan College
(Accounting — 1.5 CH)

Religion, Capitalism and Accounting Spiritualities.
Vassili Johannides, ESC La Rochelle, Cerege; Nicolas Berland, DRM, Université Paris–Dauphine

The Theory of Savary Jacques's Balance Diversity—the Studies Confirmed Over Hundred Years.
Mikhail Isaakovich Kuter, Kuban State University; Marina Gurskaya, Kuban State University; Alexander Shikhidi, Kuban State University

Struggle for Power in French Professions: The Historic Quarrel between Accountants and Lawyers.
Jean-Guy Degos, French Jury of Chartered Accountant Diploma; Aida Sy, Manhattan College; Tony Tinker, Baruch College–CUNY; Fahrettin Okcabol, Mercy College; George Mickhail, University of Wollongong

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