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Wednesday August 5, 2009
2:00 pm – 3:30 pm
Presentation Guidelines — Concurrent Sessions
8.1 Developments in Federal Financial Regulation
Moderator: Ed Nusbaum, Grant Thornton, LLP
(Regulatory Ethics — 1.5 CH)
Panelists:
Janet Pegg, Encima Global
Michael Young, Willkie Farr and Gallagher
Gary Previts, Case Western Reserve University
Jeff Mahoney, Council of Institutional Investors8.2 AAA Innovations in Accounting Education
Moderator: Sherry Mills, New Mexico State University
(Specialized Knowledge and Applications — 1.5 CH)
Presenters:
Richard A. (Dick) Riley, Jr., Western Virginia University, for his extensive work in forensic accounting and fraud examination education;
Mark J. Kohlbeck, Florida Atlantic University and Pamela A. Smith, Northern Illinois University, for their case "Accounting for Derivatives and Hedging Activities: Comparison of Cash Flow versus Fair Value Hedge Accounting";8.3 Teaching Accounting in Time of Harmonization of Financial Standards
Moderator: Victoria Krivogorsky, San Diego State University
(Specialized Knowledge and Applications — 1.5 CH)
Presenter: Paul André, ESSEC
Presentation: IFRS and Teaching Financial Statement Analysis.
Presenter: Roberto Di Pietra, School of Economics, University of Siena
Presentation: Reform of the Accounting Education and Accounting Profession in Italy: Mixing Up IFRS with National Accounting Rules.
Presenter: Wolfgang Dick, ESSEC
Presentation: Teaching IFRS: Challenge or Opportunity?
Presenter: George Iatridis, University of Thessaly
Presentation: Local GAAP and IFRS: Impact on Teaching.
Presenter: Gail K. Naughton, San Diego State University, Industry Committee of AACSB and a member of the Board of Directors of AACSB International
Presentation: AACSB's approach to globalization.
Presenter: Jose Luis Ucieda, Universidad Autónoma de Madrid
Presentation: Teaching IFRS to Business Majors in the New European Higher Education Space.8.4 Issues and Opportunities in Fair Value Research
[SESSION MOVED TO TUESDAY AUGUST 4, 4:OO pm-5:30 pm]8.5 Behavioral Potpourri
Moderator: Penelope Lee Bagley, Texas Tech University
(Accounting — 1.5 CH)The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture.
Parmod Chand, Macquarie University; Lorne Stewart Cummings, Macquarie University; Chris Patel, Macquarie University
Discussant: Anthony Crossman, FDICTransparency and Iterative Negotiations with Trust and Reciprocity.
Kiridaran Kanagaretnam, McMaster University; Stuart Mestelman, McMaster University; Khalid Nainar, McMaster University; Mohamed Marghany Shehata, Kuwait University and McMaster University
Discussant: Yeng Wai Lau, Universiti Putra MalaysiaOpen Book Accounting for Different Purchasing Strategies.
Henrik Agndal, Stockholm School of Economics; Ulf Nilsson, Sabanci University
Discussant: Nathan V. Stuart, University of Wisconsin–Oshkosh8.6 Risk Management
Moderator: Nelson U. Alino, University of South Carolina
(Management Advisory Services — 1.5 CH)Enterprise Risk Management: An Exploratory Study of Functional Diversity and Information Sharing.
Jennifer Blaskovich, University of Nebraska at Omaha; Eileen Z. Taylor, North Carolina State University
Discussant: Ronald Cameron Cockrell, University of North TexasCounting Risk and Making Risk Count: The Organizational Significance of Risk Management.
Anette Mikes, Harvard Business School
Discussant: Tim J. Fogarty, Case Western Reserve University8.7 International Tax Research
Moderator: Amy Dunbar, University of Connecticut
(Accounting — 1.5 CH)The Impact of the German Corporate Tax Reform 2002 on Stock Prices on the Anouncement Day of Share Repurchases.
Rainer Niemann, University of Graz; Tobias Pick, University of Graz; Deborah Schanz, WHU - Otto Beisheim School of Management
Discussant: Kirsten Cook, The University of ArizonaThe Effect of Macroeconomic Factors on Implicit Taxes: Evidence from an Emerging Economy.
Ming-Chin Chen, National Chengchi University; Chung-Yu Hung, National Chengchi University
Discussant: Connie D. Weaver, Texas A&M University8.8 Andersen
Moderator: Tim Louwers, James Madison University
[Paper Dialogue Session]
(Auditing — 1.5 CH)An Analysis of Forced Auditor Change of Andersen's Largest Clients: Where Did They Go, Industry Specialization, Audit Pricing, and Bargaining Power.
Winifred D Scott, Arizona State University;Analysts and Audit Quality: Analysts' Forecasts during the Meltdown of Andersen.
Steven F. Cahan, University of Auckland; Paul K. Chaney, Vanderbilt University; Debra C. Jeter, Vanderbilt University; Wei Zhang, University at Albany SUNYAuditors and the Internet IPO "Bubble."
Andy Leone, University of Miami; Sarah Rice, University of Connecticut; Joe Weber, Massachusetts Institute of Technology; Mike Willenborg, University of ConnecticutRents, Risk Premiums and the Role of Legal/Extra-Legal Institutions in International Audit Market: Insights from Andersen Collapse.
Bin Srinidhi, Hong Kong Polytechnic University; Chee Yeow Lim, Singapore Management University; Mahmud Hossain, Nanyang Technological University
[PRESENTATION CANCELLED]8.9 Audit Fees
Moderator: David A. Wood, Brigham Young University
[Paper Dialogue Session]
(Auditing — 1.5 CH)Abnormal Audit Fee and Audit Quality.
Sharad Asthana, The University of Texas at San Antonio; Jeff Boone, The University of Texas at San AntonioPricing of Risky Initial Audit Engagements.
John A. Elliott, Baruch College–CUNY; Aloke Ghosh, Baruch College–CUNY; Elisabeth Peltier Wagner, Baruch College–CUNYRisk Premiums in Client Acceptance Decisions.
George F. Klersey, University of Colorado at Denver; Michael L. Roberts, University of Colorado at Denver8.10 Audit Markets
Moderator: Arinola O. Adebayo, University of South Carolina Aiken
(Auditing — 1.5 CH)Competition and Choice in the Audit Market: Interview Evidence.
Kevin P. McMeeking, University of Exeter
Discussant: J. Donald Warren Jr, Rutgers Business SchoolAudit Market Competition and Audit Quality.
Sanjay Kallapur, Indian School of Business; Srinivasan Sankaraguruswamy, National University of Singapore; Yoonseok Zang, Singapore Management University
Discussant: Stephen Taylor, University of Technology-SydneyAcquirers' Abnormal Returns, Client Size, and the Auditor Clientele Effect.
Carol Callaway Dee, University of Colorado at Denver; Ayalew Lulseged, Florida State University; James Nelson, East Carolina University
Discussant: To be announced8.11 Auditor Switching
Moderator: Robert J. Ramsay, University of Kentucky
(Auditing — 1.5 CH)Do Audit Delays Affect Client Retention?
Vivek Mande, California State University, Fullerton; Myungsoo Son, California State University, Fullerton
Discussant: Gary Peters, University of ArkansasFiscal Year End, SOX and Non-Lateral Auditor Switches.
Nancy Chun Feng, Boston University
Discussant: Cory A. Cassell, Texas A&M UniversityRecent Auditor Downgrade Activity and Changes in Clients' Financial Reporting Quality.
Brian Carver, Kennesaw State University; Carl W. Hollingsworth, Clemson University; Jonathan Stanley, Clemson University
Discussant: Kathleen Rupley, Portland State University8.12 Creating and Using Fraud Cases in Accounting Classes (Auditing and Forensic Sections)
Moderator: Chih-Chen Lee, Northern Illinois University
(Auditing — 1.5 CH)
Panelists:
Thomas Buckhoff, Georgia Southern University
Cindy Durtschi, DePaul University
Michael Chris Knapp, The University of Oklahoma8.13 Accounting Accruals and Cash Flows from Operations
Moderator: Darren Roulstone, The Ohio State University
(Accounting — 1.5 CH)Managers: Their Effects on Accruals and Firm Policies.
Douglas DeJong, The University of Iowa; Zhejia Ling, The University of Iowa
Discussant: Markus Ampenberger, Technische Universität MünchenCash Flow Patterns as a Proxy for Firm Life Cycle.
Victoria Dickinson, University of Florida
Discussant: John Shon, Fordham UniversityAccrual Persistence and Growth.
Qian Hao, Wilkes University; Lee J. Yao, Loyola University New Orleans
Discussant: Robert J. Resutek, Dartmouth College8.14 Book-Tax Conformity
Moderator: Erlend Kvaal, Norwegian School of Management
(Accounting — 1.5 CH)Reassessing the Role of Book-Tax Conformity.
Igor Goncharov, University of Amsterdam Business School; Joerg R. Werner, Bremen University
Discussant: Erlend Kvaal, Norwegian School of ManagementDoes Reporting Timeliness Affect Book-Tax Differences?
Igor Goncharov, University of Amsterdam
Discussant: Steve Crawford, Rice UniversityEvidence on Motivations for Downward Earnings Management.
Brad Badertscher, University of Notre Dame; John Phillips, University of Connecticut; Morton Pincus, University of California, Irvine; Sonja Olhoft Rego, The University of Iowa
Discussant: Michael Ettredge, The University of Kansas8.15 Credit Markets
Moderator: April Klein, New York University
(Accounting — 1.5 CH)Bondholder Activism and Delay in Financial Reporting.
Yu Gao, University of Minnesota; Yuan Gao, George Mason University; Abbie Smith, The University of Chicago
Discussant: April Klein, New York UniversityCorporate Internal Control Disclosures and Credit Ratings.
Aaron Crabtree, University of Nebraska–Lincoln; John J. Maher, Virginia Polytechnic Institute and State University; Dechun Wang, Texas A&M University
Discussant: Jieying Zhang, University of Southern CaliforniaCredit Watch, Earnings Management, and Credit Analyst Efficiency with Respect to Accounting Information.
Qiuhong Zhao, University of Colorado at Boulder
Discussant: John S. Bildersee, New York University8.16 Factors Behind Analysts' Forecasts 2
Moderator: Chia-Chun Hsieh, Hong Kong University of Science and Technology
(Accounting — 1.5 CH)Financial Information Quality and Analysts' Forecasts.
Arianna S. Pinello, Georgia State University; Hollis A. Skaife, University of Wisconsin–Madison
Discussant: Susan F. Havranek, Le Moyne CollegeFirms' Propensity to Meet or Miss Analysts' Forecasts of Cash Flows and Earnings.
Lawrence D. Brown, Georgia State University; Arianna S. Pinello, Georgia State University
Discussant: Xia Chen, University of Wisconsin–MadisonAnalyst Quality, Optimistic Bias, and Reactions to Major News.
Jian Cao, Florida Atlantic University; Mark Kohlbeck, Florida Atlantic University
Discussant: S. M. Khaild Nainar, McMaster University8.17 Factors behind SEC Enforcement Actions and Class Action Suits
Moderator: Susan M. Young, Baruch College–CUNY
(Accounting — 1.5 CH)Do More Transparent Corporate Actions Following a Restatement Influence the SEC's Decision to Issue an Enforcement Action?
Rebecca L. Files, The University of Texas at Dallas
Discussant: Frank Farina, Saint Michael's CollegeStockholder Litigation and the Timeliness of Price Discovery.
Philip Brown, The University of Western Australia; Wendy Hsu, The University of Western Australia
Discussant: Karthik Balakrishnan, New York UniversityThe Role of Accounting Quality in Securities Class Action Lawsuits.
Stephanie Dehning Grimm, University of Minnesota
Discussant: Melissa F. Lewis, The University of Utah8.18 Implementing New Accounting Standards
Moderator: Khondkar Karim, Rochester Institute of Technology
(Accounting — 1.5 CH)An Examination of Mandatory Disclosure Quality: Evidence from FIN 48.
Leslie A. Robinson, Dartmouth College; Andrew P. Schmidt, Columbia University
Discussant: Alina Lerman, New York UniversityRestructuring Charges, Regulatory Changes and the Accrual Anomaly.
Sanjeev Bhojraj, Cornell University; Partha Sengupta, George Mason University; Suning Zhang, George Mason University
Discussant: Rong Yang, The College at Brockport SUNYRepresentationally Faithful Disclosures, Organizational Design and Managers' Segment Reporting Decisions.
Christine Botosan, The University of Utah; Susan McMahan, The University of Utah, Ph.D. student; Mary Harris Stanford, Texas Christian University
Discussant: Craig J. Chapman, Northwestern8.19 Implications of IFRS on Financial Reporting
Moderator: Jan Sweeney, Baruch College–CUNY
(Accounting — 1.5 CH)An Analysis of Financial Statement Issues Reported as Discussed and Negotiated by Key Preparer-Side Groups in U.K. Listed Companies in the First and Second Years of IFRS Implementation.
Vivien A. Beattie, University of Glasgow; Stella M. Fearnley, Bournemouth University ; Tony Hines, University of Portsmouth
Discussant: Richard Taffler, University of EdinburghThe IAS/IFRS Application on the Intangible Assets of Non-Listed Companies.
Mascia Ferrari, University of Modena and Reggio Emilia; Stefano Montanari, University of Modena and Reggio Emilia
Discussant: Deborah Carder Ivey, Thomas More CollegeExpensing versus Capitalization.
Tong Lu, University of Houston; Konduru Sivaramakrishnan, University of Houston
Discussant: Jan Sweeney, Baruch College–CUNY8.20 Investor Returns
Moderator: Karen Nunez, Elon University
(Accounting — 1.5 CH)Higher Risk, Lower Returns: What Hedge Fund Investors Really Earn.
Ilia Dichev, University of Michigan; Gwen Yu, University of Michigan
Discussant: Kevin Ow Yong, Singapore Management UniversityHow Do Investors Respond to Fraudulent Earnings News?
Kai Wai Hui, Hong Kong University of Science and Technology; Clive Lennox, Hong Kong University of Science and Technology
Discussant: Patricia A. Johnson, Canisius CollegeEarnings Dispersion and Aggregate Stock Returns.
Bjorn N. Jorgensen, University of Colorado at Boulder; Jing Li, Columbia Business School; Gil Sadka, Columbia Business School
Discussant: Rick Johnston, The Ohio State University8.21 Modeling Information in the Stock Markets
Moderator: Brandon Duck, Southeastern University
(Accounting — 1.5 CH)Fundamental Analysis versus Quantitative Hedge Trading.
Russell Lundholm, Ross School of Business, University of Michigan
Discussant: Phillip C. Stocken, Dartmouth CollegeDeterminants of Corporate Financial Disclosure in an Unregulated Environment: Evidence from the Early 20th Century.
Wouter Van Overfelt, University of Antwerp; Marc Deloof, University of Antwerp; Ann Vanstraelen, Maastricht University
Discussant: Emmanuel T. De George, University of MichiganDisclosure Policy and Stock Return Volatility.
Ning Gong, University of Melbourne
Discussant: Jong Chool Park, Rensselaer Polytechnic Institute8.22 Private or Illiquidly Traded Firms
Moderator: Lihong Liang, Syracuse University
(Accounting — 1.5 CH)Competition, Profitability, and the Withholding of Information about Sales and the Cost of Sales.
Elisabeth Dedman, Manchester Business School; Clive Lennox, Hong Kong University of Science and Technology
Discussant: Kyle Peterson, University of OregonAn Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments.
Yuan Ding, CEIBS; Thomas Jeanjean, HEC Paris; Cedric Lesage, HEC Paris; Herve Stolowy, HEC Paris
Discussant: Ananda Ganguly, Claremont McKenna CollegeProprietary Costs and Privately Held Firms' Financing Choice between Public Offerings and Private Placements.
Vicki Wei Tang, Georgetown University
Discussant: Wan Wongsunwai, Northwestern University8.23 Regulation FD
Moderator: Mary Stone, University of Alabama
(Accounting — 1.5 CH)The Effect of Regulation FD on Management Earnings Forecasts.
Frank Heflin, Florida State University; William Kross, University at Buffalo SUNY; Inho Suk, University at Buffalo SUNY
Discussant: Isho Tama-Sweet, University of OregonThe Influence of Regulation Fair Disclosure on Firm Cash Policy.
Susan M. Albring, Syracuse University; Shawn Huang, University of Arkansas; Raynolde Pereira, University of Missouri
Discussant: Mary Stone, The University of AlabamaThe Influence of Regulation Fair Disclosure on Firm Financing Decisions.
Susan Marie Albring, Syracuse University; Monica Banyi, University of Virginia; Dan Dhaliwal, The University of Arizona; Raynolde Pereira, University of Missouri
Discussant: Han Yi, The University of Oklahoma8.24 The Firm's Investment Decisions
Moderator: Shyam Sunder, Yale University
(Accounting — 1.5 CH)Does Disclosure of Non-Financial Statement Information Reduce Firms' Propensity to Under-Invest?
Hung-Yuan Lu, University of Florida
Discussant: Xinyi Lu, The University of Texas at DallasThe Impact of Timely Accounting Recognition of Economic Losses on Cash Flow Volatility and Investment.
Hyun a Hong, University of Southern California
Discussant: Carolyn M. Callahan, The University of Memphis8.25 Policy and Choice in Reporting
Moderator: Rameshwar D. Gupta, Jackson State University
(Accounting — 1.5 CH)The Effectivness of Governance Regulation in the U.S. Nonprofit Sector: An Empirical Examination.
Daniel G. Neely, University of Wisconsin–Milwaukee
Discussant: Stephen S. Brigham, University of KentuckyLoose Coupling in Asset Management Systems in the NHS: Unpacking the Black Box.
Neil Marriott, Winchester University; Louise Macniven, Cardiff University; Howard Mellett, Cardiff University
Discussant: Victoria Shoaf, St. John's UniversityAn Examination of Popular Annual Financial Reports.
James E. Groff, The University of Texas at San Antonio; Marshall K. Pitman, The University of Texas at San Antonio
Discussant: Priscilla (Penny) Wightman, Hartwick College8.26 Business Models for Sustainable Performance
Moderator: Carlin Dowling, The University of Melbourne
[Paper Dialogue Session]
(Business Management and Organization — 1.5 CH)A New Multi-Perspective Business Process Modeling Approach—Research in Progress.
Madeline Ann Domino, Georgia State University; Rosann Webb Collins, Univerisity of South FloridaBusiness Models and Value Creating Challenges in Professional Accounting Services Firms.
Benita M. Gullkvist, Hanken School of EconomicsIT Governance and Process Maturity.
Roger Debreceny, University of Hawaii at Manoa; Glen L. Gray, California State University, NorthridgeModeling Support Events at the Value Chain and Business Process Levels of the REA Enterprise Ontology.
Richard Newmark, University of Northern Colorado; Tod Sedbrook, University of Northern ColoradoResponsibility for Sustainability versus Firm Economic Performance.
Matthew Waritay Guah, Erasmus School of Economics; Rob van der Wal, Erasmus School of Economics8.27 Training, Knowledge Acquisition and Human Resource Management in Effective Organizations
Moderator: Stephanie Farewell, University of Arkansas at Little Rock
(Business Management and Organization — 1.5 CH)The Influence of Simulation-Based IT Training On ERP Knowledge Acquisition and Attitudes.
Pamela J. Schmidt, University of Arkansas; Timothy Paul Cronan, University of Arkansas
Discussant: Ann C. Dzuranin, University of South FloridaLinking IT Human Capital to Firm Performance: Role of Strategic Human Resource Management Practices.
Likoebe Maruping, University of Arkansas; Adi Masli, University of Arkansas
Discussant: Mohamed Gomaa, Suffolk UniversityThe Timing of Audit Technology Training: The Choice of Two Evils—Workload Pressure or Reduced Knowledge Retention.
Elizabeth A. Payne, University of Louisville; Mary B. Curtis, University of North Texas
Discussant: Pascal Antoine Bizarro, Bowling Green State University8.28 Accounting Harmonization
Moderator: Aida Sy, Manhattan College
(Accounting — 1.5 CH)Does Convergence of Different Domestic GAAPs Reduce Investors'Limited Attention Bias?
Sabrina S. Chi, University of California, Irvine
Discussant: Aida Sy, Manhattan CollegeDo Harmonized Accounting Standards Lead to Harmonized Accounting? German-Italian Evidence.
Stefano Cascino, University of Naples Federico II and University of Catanzaro Magna Graecia; Joachim Gassen, Humboldt University of Berlin
Discussant: Kathryn Bewley, York UniversityFirm Incentives, Institutional Complexity and the Quality of "Harmonized" Accounting Numbers.
Helena Isidro, City University London; Ivana Raonic, City University London
Discussant: Nolan Kido, University of Hawaii at Manoa8.29 Cross-Listing 2
Moderator: Keryn G. Chalmers, Monash University
(Accounting — 1.5 CH)What Drives the Earnings Quality of Firms that Cross-list in the European Markets?
Christina Dargenidou, University of Exeter; Aziz Jaafar, University of Wales; Stuart McLeay, University of Wales
Discussant: Ronald Guidry, Illinois State UniversityThe Effect of Cross-Listing on Insider Trading Profits.
Millicent Chang, The University of Western Australia; Ross Corbitt, The University of Western Australia
Discussant: Ronald Guidry, Illinois State UniversityTax-Induced Relations between Excess Volume and Excess Returns on ADR Ex-Dividend Days.
Bi-Huei Tsai, National Chiao Tung University; I-Chih Chen, Department of Management Science, College of Management
Discussant: Keryn G. Chalmers, Monash University8.30 IFRS 4
Moderator: Heibatollah Sami, Lehigh University
(Accounting — 1.5 CH)Economic Consequences of the German Reforms on the Enforcement of IFRS.
Juergen Ernstberger, Ruhr-University Bochum; Michael Stich, University of Regensburg; Oliver Vogler
Discussant: Steohen R. Goldberg, Grand Valley State UniversityThe Effects of Auditor Choice, Auditing Standards, Industry, and U.S. Listing on Disclosures of Critical Judgments and Estimation Uncertainty: A Study of IFRS Companies.
Christopher D. Hodgdon, The University of Vermont; Susan B. Hughes, The University of Vermont
Discussant: Mari Paananen, University of HertfordshireChallenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from IFRS Adoption in China.
Xianjie He, Shanghai University of Finance and Economics; TJ Wong, The Chinese University of Hong Kong; Danqing Young, The Chinese University of Hong Kong
Discussant: Mari Paananen, University of Hertfordshire8.31 International Accounting Education Standards: The Next Steps
Moderator: Charles H. Calhoun III, University of North Florida & IAESB CAG Chair
(Accounting — 1.5 CH)
Panelists:
Mark Allison, Chair, International Accounting Education Standards Board
David W. McPeak, International Federation of Accountants
Karen V. Pincus, University of Arkansas8.32 International Corporate Governance 1
Moderator: Mioko Takahashi, Takasaki City University of Economics
(Accounting — 1.5 CH)Is Governance Impeded by the National Indebtedness of Emerging Markets?
Shirley A. Hunter, Tufts University; Charles A. Malgwi, Bentley University
Discussant: Asheq Razaur Rahman, Massey UniversityOwnership Concentration and Financial Reporting Quality: International Evidence.
Neal Arthur, The University of Sydney; Qinliang Tang, University of Western Sydney
Discussant: Asheq Razaur Rahman, Massey UniversityCorporate Pyramid, Capital Investment and Firm Performance in China.
Chao Chen, Fudan University; Donglin Xia, Tsinghua University; Song Zhu, Beijing Normal University
Discussant: Shifei Chung, Rowan University8.33 International Evidence on Earnings Informativeness
Moderator: Mark Clatworthy, Cardiff University
(Accounting — 1.5 CH)The Information Content of Quarterly Foreign Earnings of U.S. Multinational Companies under SFAS No. 131.
Michael J. Lacina, University of Houston–Clear Lake; Barry Marks, University of Houston–Clear Lake; Haeyoung Shin, University of Houston–Clear Lake
Discussant: Mark A. Clatworthy, Cardiff Business SchoolPrivate Control of Self-Dealing Regulation and Corporate Valuation: International Evidence.
Mingzhi Liu, Concordia University; Michel Magnan, Concordia University
Discussant: Stephannie A. Larocque, Rotman School of ManagementThe Economic Consequences of Interim Reporting Frequency: International Evidence.
Yung-Chiang Yang, Nanyang Technological University
Discussant: Stephannie A. Larocque, Rotman School of Management8.34 International Evidence on Financial Reporting Quality
Moderator: Tom Lechner, The University of Utah
(Accounting — 1.5 CH)International Evidence on the Persistence and Pricing of the Cash Components of Earnings.
Phil Shane, University of Auckland Business School and University of Colorado at Boulder; Minna Yu, Ball State University
Discussant: Glyn J. Winterbotham, The University of Texas at ArlingtonTransparency, Disclosure and the Pricing of Future Earnings in the European Market.
Christina Dargenidou, University of Exeter; Stuart James McLeay, University of Wales; Ivana Raonic, City University, London
Discussant: Glyn J. Winterbotham, The University of Texas at ArlingtonDeterminants of Cross-Country Financial Statement Fraud.
Yu Chen, The University of Memphis; Zabihollah Rezaee, The University of Memphis
Discussant: Tom Lechner, The University of Utah8.35 ABC/ABM
Moderator: Edward R. Walker, University of Central Oklahoma
(Accounting — 1.5 CH)Factors Affecting ABM Adoption Stage of Thai Manufacturing Firms: A Behavioral Perspective.
Issaraporn Pholnaruksa, Burapha University; Danuja Kunpanitchakit, Chulalongkorn University
Discussant: Mike Shields, Michigan State UniversityActivity-Based Costing and Performance: Controlling for Sample Selection Bias and Endogeneity.
Adam S. Maiga, Florida International Univerisity; Fred A. Jacobs, Luleå University of Technology and Auburn University
Discussant: Marilyn A. Waldron, University of South AustraliaRelationship between Business Size, Organizational Industry and the Adoption of ABC in Australia, New Zealand and the U.K.
Davood Askarany, The University of Auckland; Hassan Yazdifar, Sheffield University
Discussant: Tim West, Northern Illinois University8.36 Budgeting
Moderator: Mark Friedman, University of Miami
(Accounting — 1.5 CH)Determinants of Slack in Target Setting: An Empirical Investigation.
Jasmijn Bol, University of Illinois at Urbana–Champaign; Timothy Keune, University of Wisconsin–Madison; Ella Mae Matsumura, University of Wisconsin–Madison; Jae Yong Shin, University of Illinois at Urbana–Champaign
Discussant: David Marginson, Cardiff Business SchoolThe Effects of Power Distance on the Budgetary Participation/Performance Relationship.
William W. Stammerjohan, Louisiana Tech University; Maria A. Leach-López, Auburn University Montgomery; Claire Allison Stammerjohan, University of Louisiana Monroe
Discussant: Laurie Burney, Mississippi State UniversitySocial Determinants of Budgetary Control Behavior: Analyzing Occupational Socialization and Social Influence.
David E. W. Marginson, Cardiff Business School
Discussant: William Stammerjohan, Louisiana Tech University8.37 Field Studies of Incentives
Moderator: Peter Kroos, Tilburg University
[Paper Dialogue Session]
(Accounting — 1.5 CH)Performance Measurement and Incentive Compensation: An Empirical Analysis and Comparison of Chinese and Western Firms' Practices.
Kenneth A. Merchant, University of Southern California; Wim A. Van der Stede, London School of Economics; Thomas W. Lin, University of Southern California; Zengbiao Yu, Tsinghua UniversityThe Effect of Team Performance and Common Uncertainty on Individual Incentives: A Field Study.
Dipankar Ghosh, The University of Oklahoma; Anne Wu, National Chengchi University; Jiawen Liang, National Chengchi UniversityTournament Incentives, Fairness and Subsequent Performance: What Happens to Employees Who Lose?
Leslie Berger, Brock University; Theresa Libby, Wilfrid Laurier University; Alan Webb, University of Waterloo8.38 Modeling—Performance Measures
Moderator: Amihud Dotan, Tel Aviv University
(Accounting — 1.5 CH)Limited Managerial Attention and Endogenous Precision of Performance Measures.
Pierre Jinghong Liang, Carnegie Mellon University; Lin Nan, Carnegie Mellon University
Discussant: Martin Wu, University of IllinoisCongruity, Performance Measurement and Task Assignment.
Markus Maedler, IESE Business School
Discussant: Romana Autrey, Harvard Business SchoolDoes Market Risk Matter in CEO Compensation?
Jeremy Bertomeu, Northwestern University
Discussant: Thomas Hemmer, University of Houston8.39 Corporate Governance—Executive Compensation
Moderator: Lois Schafer Mahoney, Eastern Michigan University
(Business Management and Organization — 1.5 CH)Financial Restatement, Executive Compensation, and Corporate Social Responsibility.
William D. LaGore, Eastern Michigan University; Lois S. Mahoney, Eastern Michigan University; Linda Thorne, York University
Discussant: Patrick Kelly, Providence CollegeCompensation/Audit Committee Overlap and the Design of Compensation Systems.
Xiaochuan Zheng, Bryant University; Charlie Cullinan, Bryant University
Discussant: Timothy G. Coville, SUNY College at Old WestburyCompensation Discussion and Analysis (CD&A): Readability and Management Obfuscation.
Indrarini Laksmana, Kent State University; Wendy Tietz, Kent State University
Discussant: Andrew J. Felo, The Pennsylvania State University Great Valley8.40 Social Justice Issues
Moderator: Tara J. Shawver, King's College
(Social Environment of Business — 1.5 CH)Corporate Venturing at Lucent Technologies: Was Wealth Diverted from Shareholders to Private Equity Investors?
Monica Banyi, McIntire School of Commerce; Dennis Caplan, Oregon State University; Roger Graham, Oregon State University
Discussant: Thomas S. Clausen, University of Illinois at SpringfieldMicrofinance in Cultures of Non-Repayment.
Marc J. Epstein, Rice University; Kristi Yuthas, Portland State University
Discussant: Ola M. SmithInformation Systems for Social Enterprise.
Jesse Dillard, Portland State University; Mellie Pullman, Portland State University
Discussant: Douglas E. Ziegenfuss, Old Dominion University8.41 Strategic & Emerging Technologies – Panel 3
(The Future of Auditing: An Update on the State of the Profession)
Moderator: Miklos Vasarhelyi, Rutgers Business School
(Auditing — 1.5 CH)
Panelists:
Michael G. Alles, Rutgers Business School
Walton Conn, KPMG; Audit Standards Board
Cynthia Fornelli, Center for Audit Quality
Audrey A. Gramling, Kennesaw State University; President, AAA Audit Section
David H. Sharpe, PricewaterhouseCoopers8.42 Education with Financial Statement Analysis
Moderator: Annette Tollett, Saint Leo University
(Accounting — 1.5 CH)Teaching Financial Statement Analysis Topics Including Environmental Issues in an Introductory Financial Accounting Course Using an Active-Learning Case at Two Universities with Student Outcome Assessment.
Judith A. Sage, Texas A&M International University; Lloyd G. Sage, Texas A&M International University
Discussant: Jack Topiol, Community College of PhiladelphiaA Conceptual Approach to Understanding and Analyzing Financial Statements Using a Business Activities Model.
Yaso Thiru, Alaska Pacific University
Discussant: Mary L. Fischer, The University of Texas at TylerA Financial Statement Analysis Approach to the First Accounting Course.
Mark P. Holtzman, Seton Hall University; Theresa Henry, Seton Hall University; David Mest, Seton Hall University; Karen Schoenebeck, Seton Hall University
Discussant: Siva Nathan, Georga State University8.43 Issues in Accounting Education
Moderator: Bridget Anakwe, Delaware State University
(Accounting — 1.5 CH)Become a Screamfree® Professor: Applying the Screamfree® Philosophy to the Classroom.
Michael Meyer, Ohio University
Discussant: Kay M. Poston, University of IndianapolisUsing Fink's Taxonomy to Jump-Start Significant Learning.
Larita J. Killian, Indiana University-Purdue University Columbus; Christopher Brandon, Indiana University-Purdue University Columbus
Discussant: Wallace R Wood, University of CincinnatiAccounting without the Numbers: Designing a Framework to Encourage Students to Create Their Own Process Costing Problems.
William B. Pollard, Appalachian State University
Discussant: Bryan J. Bessner, George Brown College8.44 Teaching Financial Literacy In and Out of the Classroom
Moderator: Norman H. Godwin, Auburn Univeristy
(Specialized Knowledge and Applications — 1.5 CH)
Panelists:
Karen Braun, Case Western Reserve University
Andy Lafond, Philadelphia University
Barbara Vinciguerra, Moravian College8.45 Accounting History Potpourri
Moderator: Evandro Marcos Saidel Ribeiro, Universidade de São Paulo, and INEPAD - Instituto de Ensino e Pesquisa em Administração, Brazil
(Accounting — 1.5 CH)Farmers, Politics and Accounting: The History of Standard Values—An Accounting Convenience or Political Arithmetic.
Jill Hooks, Massey University; Ross E. Stewart, Seattle Pacific UniversityThe Performance of the Commercial Banks in Thailand toward the 1997 Asian Financial Crisis.
Ziqi Liao, Hong Kong Baptist UniversityJapanese Government Accounting and Double Entry in 19th Century.
Eiichiro Kudo, Kumamoto Gakuen University; Hiroshi Okano, Osaka City University8.46 Governance and the Boardroom
Moderator: Mitchell Stein, Queen's University - Kingston
(Business Management and Organization — 1.5 CH)The Audit Committee—A Reactive Process?
Helen G. Gabre, Alabama A&M University; Morris H. Stocks, The University of MississippiBoard and Audit Committee Characteristics in Australia Subsequent to ASX "Best Practice" Recommendations.
Reza Monem, Griffith UniversityCorporate Governance—A Multi Theoretical Approach to Recognize the Wider Influencing Forces Impacting on Organizations.
Joseph Christopher, Curtin University8.47 On the Road to Convergence: Robert Bunting on IFRS
Moderator: To Be Announced
(Accounting — 1.5 CH)
Presenter: Robert L. Bunting, President, International Federation of Accountants
© 2008 American Accounting Association