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Spacer   Main Menu Spacer 2009 Annual Meeting

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

Presentation Guidelines — Concurrent Sessions

9.1 Honing the Craft of Teaching: Reflections on the CTLA and Future Plans
(Behavioral Ethics — 1.5 CH)

Description: At the close of the meeting we will have new perspectives. What should next year's CTLA be like? What else would support and inspire this community?
Moderator: Don Wygal, Rider University
Presenters: CTLA Faculty and Attendees

9.2 Teaching Ethics: Why, What, How?
(Behavioral Ethics — 1.5 CH)

Presenter: Janell L. Blazovich, University of St. Thomas

9.3 Research Impact Re-Examined: AAA and AACSB Reports
Moderator:
Gary J. Previts, Case Western Reserve University
(Accounting — 1.5 CH)

Panelists:
Frances L. Ayres, The University of Oklahoma
Nancy Bagranoff, Old Dominion University
Robert Colson, Grant Thornton
Stephen R. Moehrle, University of Missouri–St. Louis
David E. Stout, Youngstown State University

9.4 Corporate Social Responsibility
Moderator:
Robin Romanus, Texas Tech University
(Accounting — 1.5 CH)

Earnings Management: The Effect of the Agency Problem and Corporate Social Responsibility.
Cathy Beaudoin, University of Vermont; Christopher P. Agoglia, University of Massachusetts Amherst; George T. Tsakumis, Drexel University
Discussant: Nicholas Seybert, The University of Texas at Austin

Do Investors Value a Firm's Commitment to Social Activities? The Moderating Role of Intangibles and the Impact of the Sarbanes-Oxley Act.
Waymond Rodgers, University of California, Riverside; Hiu Lam Choy, Drexel University ; Andrés Guiral, University of Alcala
Discussant: To Be Announced

Social Capital, Guanxi, Gender and Organizational Citizenship Behaviors—Management Implications.
Simon S. Gao, Edinburgh Napier University
Discussant: Hossein Noorian, Wentworth Institute of Technology

9.5 Costing and Budgeting
Moderator:
Marietta Peytcheva, Lehigh University
(Management Advisory Services — 1.5 CH)

Negotiated Budgets: The Impacts of Accountability Pressure, Frustration, Fairness and Budget Commitment.
Vincent K. Chong, The Universityof Western Australia; Michele Leong, The University of Western Australia; David R. Woodliff, The University of Western Australia
Discussant: Dennis Bline, Bryant University

Managers' Perception of Costing Systems and Its Impact on the Intensity of Use, Psychological Empowerment, and Managerial Performance.
Habib Mahama, Australian National University; Mandy M. Cheng, University of New South Wales
Discussant: Ann C. Dzuranin, University of South Florida

9.6 Tax Compliance
Moderator:
Brigitte W. Muehlmann, Suffolk University
(Accounting — 1.5 CH)

The Psychology of Individual Tax Evasion: An Exploration of Personality and Social Cognition.
Jenna Meints, The University of North Carolina at Chapel Hill; Brent W. Roberts, University of Illinois at Urbana–Champaign
Discussant: Tim D. Bauer, University of Waterloo

Does Expected Utility Theory Explain Corporate Tax Compliance?
Tracy Beth Stetson, Oklahoma City University; Alexis A. Downs, Emporia State University
Discussant: Donna Bobek, University of Central Florida

Microanomie as an Explanation of Tax Fraud: A Preliminary Investigation.
James J. Donegan, Western Connecticut State University; Michele W. Ganon, Western Connecticut State University
Discussant: Victoria J. Glackin, University of South Carolina

9.7 Audit Fees
Moderator:
Carl W. Hollingsworth, Clemson University
(Auditing — 1.5 CH)

The Impact of Adopting International Accounting Standards (IAS/IFRS) on Banking Audit Fees.
Mara Cameran, Bocconi University; Pietro Perotti, Bocconi University
Discussant: Denise Silva Ferreira Juvenal, Prefeitura da Cidade do Rio de Janeiro

Governance Regulatory Changes, IFRS Adoption, and New Zealand Audit and Non-Audit Fees: Empirical Evidence.
Paul A. Griffin, Univseristy of California, Davis; David H. Lont, University of Otago; Yuan Sun, Univeristy of California, Berkeley
Discussant: Stacy Mastrolia, The University of Tennessee

Audit Pricing and Cost Strategies of Japanese Big 3 Firms.
Hironori Fukukawa, Hitotsubashi University
Discussant: Shifei Chung, Rowan University

9.8 Cheating, Corruption and Fraud (Oh My!) — ABO, Auditing, Forensic, and Public Interest Sections
Moderator:
Tim Louwers, James Madison University
[Paper Dialogue Session]
(Auditing — 1.5 CH)

Casino Gambling and Workplace Fraud—Implications and Recommendations for Auditors.
Carol A. Hartley, Providence College; Patrick Kelly, Providence College

Corruption: The Role of Culture, Religion, Wealth, and Governance.
Marinilka Barros Kimbro, Gonzaga University

Does Familiarity with an Interviewee's White Lying Make It Easier to Detect the Interviewee's Deceptions?
Chih-Chen Lee, Northern Illinois University; Robert B. Welker, Southern Illinois University Carbondale

Fairness, Feelings, and Falsification: Can Cheating Make You Cheerful?
Cynthia L. Krom, Marist College

The Impact of Cognitive Biases on Fraudulent Behavior: The Leeson Case.
Asokan Anandarajan, New Jersey Institute of Technology; Gary Kleinman, Touro Graduate of School of Business

9.9 Internal Control Disclosures
Moderator:
Kenny Reynolds, Indiana University
(Accounting — 1.5 CH)

Internal Control Quality and Analyst Forecast Behavior: Evidence from SOX Section 404 Disclosures.
Jeong-Bon Kim, Concordia University; Byron Y. Song, Concordia University; Liandong Zhang, Concordia University
Discussant: Santanu Mitra, Wayne State University

Economic Determinants and Consequences of Voluntary Disclosure of Internal Control Effectiveness: Evidence from Initial Public Offerings.
Sudipta Basu, Temple University; Jagan Krishnan, Temple University; Jong Eun Lee, Virginia Commonwealth University
Discussant: Joseph Legoria, Louisiana State University

Do Internal Control Disclosures Affect Credit Risk Judgments Through Management Character Evaluation?
Robert M. Cornell, Oklahoma State University; Brad Schafer, Georgia State University
Discussant: Aida Sy, Manhattan College

9.10 Reporting
Moderator:
Audrey A. Gramling, Kennesaw State University
(Auditing — 1.5 CH)

Government Ownership, Institutions, and Auditor Reporting Behavior.
K Hung Chan, Lingnan University; Kenny Z. Lin, Lingnan University; Brossa Y. Wong, Lingnan University
Discussant: Kendall Bowlin, The University of Mississippi

The Development of Worldwide Assured Sustainability Reporting.
Theodore Jaye Mock, University of California, Riverside and Maastricht University; Sunita Rao, The University of Kansas; Kevin M. Swartz, The University of Chicago
Discussant: Mike Stein, Old Dominion University

The Big 4 Audit Report: Should the Public Perceive It As a Label Of Quality?
Ross Fuerman, Suffolk University; Michael Kraten, Suffolk University
Discussant: Jaime Schmidt, Texas A&M University

9.11 Sarbanes Oxley Section 404 and Audit Fees
Moderator:
Kevin Melendrez, New Mexico State University
(Auditing — 1.5 CH)

Have Public Accounting Firms "Feasted" on Section 404 Audits? An Intertemporal Analysis of Audit Fees and Section 404 Internal Control Deficiencies.
Matthew Hoag, The University of Tennessee; Carl Hollingsworth, Clemson University
Discussant: Nate Stephens, Utah State University

The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality.
Dechun Wang, Texas A&M University; Jian Zhou, Nanyang Technological University and SUNY at Binghamton
Discussant: Cathleen L. Miller, Wayne State University

The Effect of Auditing Standard No. 5 on Auditor Fees and Audit Quality.
Jagan Krishnan, Temple University; Jayanthi Krishnan, Temple University; Hakjoon Song, Temple University
Discussant: Brian W. Mayhew, University of Wisconsin–Madison

9.12 Accounting Issues around the World
Moderator:
Marilyn Waldron, University of South Australia
[Paper Dialogue Session]
(Accounting — 1.5 CH)

Accounting Standards Setting and Value Relevance of Financial Statements: Two Decades' Experience of Taiwan's Financial Accounting Standards Committee.
TsingZai C. Wu, National Cheng Kung University, Taiwan; Hsin-Ti Chu, Southern Taiwan University of Technology; Wan-Ting Hsieh, Kun Shan University of Science and Technology

Financial Reporting Quality and Economic Growth.
Feng Li, University of Michigan; Nemit O. Shroff, University of Michigan

Governmental Intervention and Institutional Momentum Strategy: Evidence from China.
Yi Yao, Nankai University; Rong Yang, The College at Brockport SUNY; Zhiyuan Liu, Nankai University

The Market's Use of the Management Forecasts of Sales, Ordinary Income and Net Income in Japan.
Myojung Cho, Fordham University; Oliver Kim, University of Maryland

9.13 Agency Costs
Moderator:
Kiran Parthasarathy, University of Houston
(Accounting — 1.5 CH)

Determinants of Hedge Fund Internal Controls and Fees.
Gavin Cassar, University of Pennsylvania; Joseph Gerakos, The University of Chicago
Discussant: Hollis A. Skaife, University of Wisconsin–Madison

Price Convexity, Debt-Related Agency Costs, and Timely Loss Recognition.
Peter D. Easton, University of Notre Dame; Valeri Nikolaev, The University of Chicago; Laurence van Lent, Tilburg University
Discussant: Kiran Parthasarathy, University of Houston

Accounting Rules? Stock Buybacks and Stock Options: Additional Evidence.
Paul A. Griffin, University of California, Davis; Ning Zhu, University of California, Davis
Discussant: Shuping Chen, The University of Texas at Austin

9.14 Bankruptcy and Financially Distressed Firms
Moderator:
Troy Janes, Rutgers School of Business-Camden
(Accounting — 1.5 CH)

A Hybrid Bankruptcy Prediction Model with Dynamic Loadings on Accounting-Ratio-Based and Market-Based Information: A Binary Quantile Regression Approach.
Ming-Yuan Leon Li, National Cheng Kung University; Peter Miu, McMaster University
Discussant: Bala Kanagasabai Balachandran, London South Bank University

When Is Bad News Really Good News? The Case of Strategic versus Non-Strategic Bankruptcies.
Luis Coelho, The University of the Algarve Faculdade de Economia; Richard Julian Taffler, University of Edinburgh Business School
Discussant: Douglas Skinner, The University of Chicago

A Tale of Two Strategies: Cash Flow, Accruals and the Role of Investor Sentiment.
Xavier Gerard, State Street Global Advisors; Ron Guido, State Street Global Advisors; Christos Koutsoyannis, State Street Global Advisors
Discussant: Craig J. Chapman, Northwestern University

9.15 Contagion Effects: Transfer of Information across Markets and an Industry
Moderator:
Judson A. Caskey, University of California, Los Angeles
(Accounting — 1.5 CH)

Disclosure and Information Loss: The Role of Information Transfers across Markets.
Ram N. V. Ramanan, University of California, Davis
Discussant: Judson A. Caskey, University of California, Los Angeles

Intra-Industry Effects of Control Threats on Investment, Financing, and Financial Reporting Quality.
Henri Servaes, London Business School; Ane Tamayo, London Business School
Discussant: Carol L. Anilowski, Purdue University
[PRESENTATION CANCELLED]

The Spillover Effect of Fraudulent Financial Reporting on Peer Firms' Investment Efficiency.
Anne Beatty, The Ohio State University; Scott Liao, University of Toronto; Jeff Jiewei Yu, Southern Methodist University
Discussant: Yu Gao, University of Minnesota

9.16 Corporate Governance and Monitoring
Moderator:
John Abernathy, University of Alabama
(Accounting — 1.5 CH)

Killing the Goose that Lays the Golden Egg? The Costs of Overburdened Independent Directors.
Olubunmi Faleye, Northeastern University; Rani Hoitash, Bentley University; Udi Hoitash, Northeastern University
Discussant: Dahlia M. Robinson, University of South Florida

The Role of Corporate Governance in Explaining the Risky Lending Practices which Fed the Sub-Prime Mortgage Crisis.
Hugh Grove, University of Denver; Lorenzo Patelli, Benedictine College; Lisa M. Victoravich, University of Denver; Pisun Xu, University of Denver
Discussant: Kaustav Sen, Pace University

9.17 Earning Abnormal Stock Returns: Learning from the Analyst
Moderator:
Isho Tama-Sweet, University of Oregon
(Accounting — 1.5 CH)

Investor Attention and Stock Mispricing.
Justin Jin, University of Toronto
Discussant: Shamin Mashruwala, Baruch College–CUNY

Valuation Model Use and the Price Target Performance of Sell-Side Equity Analysts.
Cristi Gleason, The University of Iowa; W. Bruce Johnson, The University of Iowa; Haidan Li, Santa Clara University
Discussant: Kalin Kolev, New York University

Stock Market Efficiency with Respect to a New Measure of Earnings News.
Cameron Truong, Monash University; Phil Shane, University of Colorado at Boulder and University of Auckland
Discussant: Derek Oler, Indiana University

9.18 Factors behind Analysts' Forecasts 3
Moderator:
Frank Heflin, Florida State University
(Accounting — 1.5 CH)

Conservatism and Analyst Earnings Forecast Bias.
Henock Louis, The Pennsylvania State University; Thomas Lys, Northwestern University; Amy Sun, Pennsylvania Sate University
Discussant: Michael J. Jung, University of Pennsylvania

Determinants of Analysts' Tendency to Complement or Follow Management Forecasts.
Jeong-Bon Kim, City University of Hong Kong; Zheng Wang, California State University, San Marcos
Discussant: Mary Harris Stanford, Texas Christian University

Judgemental Effects of Supply Chain Information: Empirical Evidence from Analysts Forecast Revisions.
Hsihui Chang, Drexel University ; Jengfang Chen, National Cheng Kung University; Guy D. Fernando, University at Albany SUNY; Thomas W. Lin, University of Southern California
Discussant: Frank Heflin, Florida State University

9.19 Stock Valuation Models
Moderator:
Karthik Ramanna, Harvard University
(Accounting — 1.5 CH)

Conservatism Correction in Linear Information Models.
Stefan Henschke, University of Cologne; Carsten Homburg, University of Cologne; Julia Nasev, Stanford University
Discussant: Karthik Ramanna, Harvard University

The Impact of Expectations Management on the Usefulness of Analyst Forecasts in Accounting Valuation Models.
Yao Tian, University of Alberta
Discussant: Anne Leah Schnader, Bentley University

Valuation Weights, Linear Dynamics and Conservatism: An Empirical Analysis.
David J. Ashton, Bristol University; Peng Wang, Imperial College London
Discussant: Yuan Zhang, Columbia University

9.20 The Demand for Accounting Conservatism
Moderator:
Harry Howe, SUNY-Geneseo
(Accounting — 1.5 CH)

Labor Unions and Accounting Conservatism.
David B. Farber, University of Missouri; Hsin-Yi Hsieh, The University of Oklahoma; Boochun Jung, University of Hawaii at Manoa; Han Yi, The University of Oklahoma
Discussant: Sudipta Basu, Temple University

The Effects of Borrower and Lender Ownership Type on Accounting Conservatism: Evidence from China.
Hanwen Chen, Xiamen University; Zeyun Jeff Chen, University of Houston; Gerald J. Lobo, University of Houston; Yanyan Wang, Xiamen University
Discussant: Sudipta Basu, Temple University

Accounting Conservatism and Politically Connected Family Firms.
Kriengkrai Boonlert-U-Thai, Chulalongkorn University; Kiatniyom Kuntisook, Chulalongkorn University
Discussant: Sudipta Basu, Temple University

9.21 Current Issues in Government Accounting
Moderator:
Jacqueline Reck, University of South Florida
(Accounting — 1.5 CH)

Panelists:
Thomas Vermeer, University of Baltimore
Jayaraman Vijayakumar, Virginia Commonwealth University.

9.22 IT Infrastructure Decisions and Corporate Governance
Moderator:
Robyn Raschke, University of Nevada Las Vegas
(Finance — 1.5 CH)

The Link between Internet Financial Reporting and Information Asymmetry for American Depository Receipts.
Jocelyn D. Evans, College of Charleston; David Henderson, College of Charleston; Brad S. Trinkle, College of Charleston
Discussant: Jennifer Blaskovich, University of Nebraska at Omaha

CEO/Shareholder Conflicts and Large-Scale Information Technology Outsourcing Decisions.
James A. Hall, Lehigh University; Stephen L. Liedtka, DeSales University
Discussant: Tina Loraas, Auburn University

CIO Leadership and Firm Value.
Adi Masli, University of Arkansas; Viswanath Venkatesh, University of Arkansas
Discussant: Oluwakemi Onwuchekwa, University of Central Florida

9.23 Contemporary International Accounting Issues 3
Moderator:
Razvan V. Mustata, Babes-Bolyai University
[Paper Dialogue Session]
(Accounting — 1.5 CH)

Convergence in Smaller Countries: The Case of Jordan.
Talal Al-hayale, University of Windsor

Does the Sarbanes-Oxley Act Impact on Accrual and Real Earnings Managements in Japanese Firms?
Masumi Nakashima, Fukushima College

IFRS 8 Operating Segments—An Analysis of Respondents' Comment Letters.
Dean Katselas, The Australian National University; Jacqueline Birt, Monash University; Billy Kang

The Impact of Culture and Country-Level Infrastructure on Corporate Governance Practices: Theory and Empirical Evidence.
Shirley J. Daniel, University of Hawaii at Manoa; Joshua K. Cieslewicz, University of Hawaii; Hamid Pourjalali, University of Hawaii

The Influence of National Culture, Likability, Similarity-to-Self and Financial Fixation on BSC Performance Evaluation.
Salvador Carmona, Instituto de Empresa, Madrid, Spain; Govind S. Iyer, Arizona State University; Philip Reckers, Arizona State University

9.24 Government Influence on Accounting
Moderator:
Norbert Tschakert, San Diego State University
(Accounting — 1.5 CH)

Public Governance, Political Connectedness, and CEO Turnover: Evidence from Chinese State-Owned Enterprises.
Qingbo Yuan, The University of Melbourne
Discussant: Barry Marks, University of Houston–Clear Lake

Government Motivated Earnings Smoothing in China.
Yu Cong, Morgan State University; Ying Zheng, Sun Yat-Sen University; Yanxi Li, Dalian University of Tech
Discussant: Igor Goncharov, University of Amsterdam

Liquidity Premium, Institutional Investors, and Government Control: Evidence from China's Stock Ownership Reform.
Chao Chen, Fudan University; Kevin Chen, Hong Kong University of Science and Technology; Qinglu Jin, Shanghai University of Finance & Economics; Hongqi Yuan, Fudan University
Discussant: To be announced

9.25 IFRS 5
Moderator:
Khaled Dahawy, The American University in Cairo
(Accounting — 1.5 CH)

Mandatory IFRS Adoption and Accounting Quality: Evidence from the European Union.
Huifa Chen, Shanghai University of Finance and Economics; Qingliang Tang, University of Western Sydney; Yihong Jiang, Shanghai University of Finance and Economics; Zhijun Lin, Hong Kong Baptist University
Discussant: Brandon Michael Duck, Southeastern University

Globalization, IFRS and Convergence of Accounting Information: The Case of Return-On-Assets.
June Chan, University of New South Wales; Richard D. Morris, University of New South Wales; Helen H. Kang, University of New South Wales
Discussant: Steve W. J. Lin, Florida International University

Have IFRSs Made a Difference to Intra-Country Financial Reporting Diversity? Some Preliminary Evidence.
Stewart Jones, The University of Sydney; Aimee Finley, KPMG
Discussant: To Be Announced

9.26 International Corporate Governance 2
Moderator:
Frederick Lindahl, The George Washington University
(Accounting — 1.5 CH)

The Impact of the Wedge on Distributions to Shareholders.
Soon Suk Yoon, Chonnam National University; Hyo Jin Kim, York University; Hoje Jo, Santa Clara University
Discussant: Chansog (Francis) Kim, City University of Hong Kong

<em>Ultimate Ownership Structure and Corporate Disclosure Quality: Chinese Evidence.
Jerry Sun, University of Windsor; Guoping Liu, Ryerson University
Discussant: Cynthia Chia-Hui Chen, Providence University

Shareholder Rights and Conservatism in Financial Reporting.
Inder Khurana, University of Missouri–Columbia; K. K. Raman, University of North Texas; Dechun Wang, Texas A&M University
Discussant: Frederick Lindahl, The George Washington University

9.27 International Evidence on Pricing of Accounting Information
Moderator:
Mostafa M. Maksy, Northeastern Illinois University
(Accounting — 1.5 CH)

Earnings Management and the Performance of Seasoned Private Equity Placements: Evidence from Japanese Issuers.
Daoping He, San Jose State University; David Yang, University of Hawaii at Manoa; Liming Guan, University of Hawaii at Manoa
Discussant: Q. Ling, Marquette University

Pricing an O-Score Financial Distress 4-Factor Model: Japan Versus U.S.A.
Syou-Ching Lai, National Cheng Kung University; Hung-Chi Li, National Cheng Kung University; James A. Conover, University of North Texas; Frederick Wu, University of North Texas
Discussant: Nolan Kido, University of Hawaii at Manoa

The Econometrics of the Accruals Anomaly: Evidence from the U.K.
Nuno Soares, Universidade do Porto; Andrew W. Stark, Manchester Business School
Discussant: Ulf Bruggemann, Lancaster University

9.28 CEO Pay in European and Asian Firms
Moderator:
David A. Maber, Harvard Business School
(Accounting — 1.5 CH)

Executive Compensation and CEO Equity Incentives in China's Listed Firms.
Martin Conyon, ESSEC Business School; Lerong He, The College at Brockport SUNY
Discussant: Yonca Ertimur, Duke University

The Americanization of CEO Pay in European Firms.
Mary Ellen Carter, Boston College; Luann J. Lynch, University of Virginia; Valentina Zamora, Boston College
Discussant: Ana M. Albuquerque, Boston University

Does State/Private Ownership Affect the Relationship between Top Management Compensation and the Default Risk of Firms? Evidence from the Chinese Stock Market.
Wei Ting, Chung Yuan Christian University; Wei-heng Lin, Chung Yuan Christian University
Discussant: Merle Ederhof, Yale University

9.29 Experimental Investigations of Incentives
Moderator:
James Hesford, Cornell University
[Paper Dialogue Session]
(Accounting — 1.5 CH)

A Gender-Based Information Processing Explanation for Common Measures Bias.
Thomas L. Albright, The University of Alabama; Aleecia R. Hibbets, University of Louisiana Monroe; Michael L. Roberts, University of Colorado at Denver

The Effect of Mutual Monitoring on Effort in Tournament Contracts.
Lynn Hannan, Georgia State University; Kristy Towry, Emory University; May Zhang, Northeastern University

The Moderating Effects of Task Complexity and Task Attractiveness on the Effectiveness of Monetary Incentives during Performance of Repeated Tasks.
Charles D. Bailey, The University of Memphis; Nicholas J. Fessler, University of Central Missouri

Using Negotiated Budgets for Planning and Performance Evaluation: an Experimental Study.
Markus C. Arnold, University of Göttingen; Robert M. Gillenkirch, University of Osnabrück

9.30 Modeling—Organizational Design
Moderator:
Ashraf Jaffer, The University of North Carolina at Chapel Hill
(Accounting — 1.5 CH)

Performance Measurement and Organizational Design.
Michael Krapp, University of Augsburg; Wolfgang Schultze, University of Augsburg; Andreas Weiler, University of Augsburg
Discussant: Ashraf Jaffer, The University of North Carolina at Chapel Hill

Decentralization and Vertical Licensing: Mitigating the Overinvestment Problem in a Durable Goods Market.
Dae-Hee Yoon, Baruch College–CUNY
Discussant: Ram Natarajan, The University of Texas at Dallas

Delegated Contracting.
Gerald A. Feltham, University of British Columbia; Christian Hofmann, University of Mannheim
Discussant: Markus Maedler, IESE Business School

9.31 Professional Issues
Moderator:
Ann L. Watkins, Lamar University
(Accounting — 1.5 CH)

Is Accounting An "Outlier" Profession? A Comparison of Accounting, Engineering, Healthcare and Law.
Clement Chen, University of Michigan–Flint; Keith Jones, Illinois State University; Audrey Scarlata, Eastern Carolina University; Dan N. Stone, University of Kentucky
Discussant: Michael Patrick Coyne, Fairfield University

A Comparative Analysis of Theological and Critical Perspectives on Emancipatory Praxis through Accounting.
Brian Shapiro, University of St. Thomas
Discussant: Mitchell Stein, University of Western Ontario

The Effects of Offshoring on Jurors' Evaluations of Auditor Liability and Plaintiff's Awards.
Brain Daugherty, University of Wisconsin–Milwaulkee; Denise Dickins, East Carolina University
Discussant: E. Stan-Maduka, University of East London

9.32 Auditing and Systems Education
Moderator:
Kay M. Poston, University of Indianapolis
[Paper Dialogue Session]
(Auditing — 1.5 CH)

Assigning an Educational Novel and Student Role-Playing in the Accounting Information Systems Course.
Katherine Taken Smith, Texas A&M University; Murphy Smith, Texas A&M University; D. Larry Crumbley, Louisiana State University

Integrating Across the Curriculum: Basic Accounting Information Systems Coverage in Introductory Accounting Textbooks.
Gloria Conner, Kansas State University; Stacy E. Kovar, Kansas State University

Internal Auditing Education Partnership (IAEP): A Timely Response to Internal Auditors' Role in Corporate Governance.
Betty Chavis, California State University, Fullerton; Mohsen Sharifi, California State University, Fullerton

The Development and Assessment of Real Audit: An Online Interactive Auditing Simulation Game.
John A. Schatzel, Stonehill College

9.33 Miscellaneous Topics in Accounting Education
Moderator:
Susan Marie Curtis, University of Illinois at Urbana–Champaign
(Management Advisory Services — 1.5 CH)

Accounting Faculty Utilization of Web-Based Resources to Enhance In-Class Instruction.
Thomas Black, San Jose State University; Howard F. Turetsky, San Jose State University
Discussant: To Be Announced

Meeting the 150-Hour Requirement in Four-Years: The Program at One Private Liberal Arts University.
Barbara Woods McElroy, Susquehanna University; Richard O. Davis, Susquehanna University
Discussant: Sheela Bhagat, Rust College

Social Identity Theory: Implications for Accounting Firms Recruiting on Facebook.
Tim M. Lindquist, The University of Northern Iowa
Discussant: Alfred R. Michenzi, Loyola College in Maryland

9.34 Technology and Accounting Education
Moderator:
Katherene P. Terrell, University of Central Oklahoma
(Specialized Knowledge and Applications — 1.5 CH)

Online Homework versus Intelligent Tutoring Systems: Pedagogical Support for Transaction Analysis and Recording.
Fred Phillips, University of Saskatchewan; Benny G. Johnson, Quantum Simulations, Inc.
Discussant: Alan Reinstein, Wayne State University

Do On-Line Homework Systems Improve Student Performance?
Mary Anne Gaffney, Temple University; David Ryan, Temple University; Christian Wurst, Temple University
Discussant: Karen Braun, Case Western Reserve University

Learning about Social Accounting in the Knowledge Society: A wiki-Webquest.
Carmen Pilar Martí, Universitat Autònoma de Barcelona; Soledad Moya-Gutiérrez, Universitat Autònoma de Barcelona; Diego Prior-Jiménez, Universitat Autònoma de Barcelona
Discussant: Katherene P. Terrell, University of Central Oklahoma

9.35 Publishing Opportunities for Professors at Two-Year Colleges
Moderator:
Markus Ahrens, St. Louis Community College, Meramec
(Personal Development — 1.5 CH)

Presenter: Suzanne Oliver, University of West Florida

9.36 Accounting Standard Setting
Moderator:
Stephanie D. Moussalli, University of South Alabama
(Accounting — 1.5 CH)

An Historical and Interpretive Analysis of the Insitutions Involved in International Convergence of Accounting Standards.
Elena M. Barbu, University of Grenoble; Charles Richard Baker, Adelphi University
Discussant: David Albrecht, Concordia College

Agenda Formation in Accounting Standards Setting: A Review and Alternate Approaches.
Bryan A. Howieson, University of Adelaide
Discussant: David Albrecht, Concordia College

Is the Informational Flow between Professional Accountancy Bodies and the Market Transparent?
Alexandra Ileana Mutiu, Babes Bolyai University; Adriana Tiron Tudor, Babes Bolyai University
Discussant: David Albrecht, Concordia College

9.37 Research Issues in Accountancy Education
Moderator:
Marilynn M. Leathart, Concordia University Texas
(Accounting — 1.5 CH)

What Factors Influence the Number of Coauthors in the Published Research of the Most Productive Authors in Accounting Literature? A Long-term Study.
Robert W. Rutledge, Texas State University; Khondkar E. Karim, Rochester Institute of Technology
Discussant: Kathleen L. Sobieralski, University of Maryland University College

Characterizing Accounting Research.
Derek K. Oler, Texas Tech University; Mitchell J. Oler, Virginia Polytechnic Institute and State University; Christopher J. Skousen, Utah State University
Discussant: Barbara Merino, University of North Texas

Accounting Program Research Rankings by Topical Area and Methodology.
Joshua G. Coyne, Brigham Young University; Scott L. Summers, Brigham Young University; Brady Williams, Brigham Young University; David A. Wood, Brigham Young University
Discussant: Tim J. Fogarty, Case Western Reserve University

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