AAA Research Interaction Session I

Monday August 3, 2009 9:45 AM – 11:00 AM

Presentation Guidelines

Please note: Boards 1–45 are assigned to Emerging and Innovative Research.

Board 46 Tax Policy Considerations in Reforming the Federal Estate Tax. A. David Austill, Union University; Mehmet C. Kocakulah, University of Southern Indiana

Board 47 The Times They Are A-Changin’: Time to Revisit Quill Corporation versus North Dakota. A. David Austill, Union University; Tom Proctor, Union University

Board 48 Analysis of Non-Random Samples in Auditing Research. Donald P. Cram, Don Cram Associates; Iris Stuart, Norwegian School of Economics and Business Administration; Vijay Karan, California State University, Fullerton

Board 49 Auditor Quality and the Role of Accounting Information in Explaining U.K. Stock Returns. Mark A. Clatworthy, Cardiff Business School; Chris Pong, University of Nottingham; Woon Wong, Cardiff Business School

Board 50 Characteristics and Audit Quality: A Supply Chain Perspective. En Te Hsu, Tunghai University; Wei Ting Chen, Taichung Veterans General Hospital

Board 51 Female Board Presence and the Likelihood of Financial Restatement. Lawrence J. Abbott, University of Memphis; Susan Parker, Santa Clara University; Theresa Presley, University of Memphis

Board 52 Managerial Opportunism, Legal Liability Rule, and Audit Pricing. Hyeesoo H. Chung, Arizona State University; Jinyoung P. Wynn, Louisiana Tech University; Han Yi, The University of Oklahoma

Board 53 Are R&D Expenditures and Accruals Credible Signals of Managers’ Private Information? Evidence from Seasoned Equity Offerings. Hong Qian, Oakland University; Ke Zhong, Central Washington University; Zhaodong Ken Zhong, Rutgers, The State University of New Jersey

Board 54 Economic Consequences of Full Balance Sheet Recognition of Pension Plans Following SFAS 158. Woo-Jin Chang, Columbia University

Board 55 Product Market Competition and Accounting Conservatism. Dan Dhaliwal, The University of Arizona; Shawn Huang, University of Arkansas; Inder K. Khurana, University of Missouri–Columbia; Raynolde Pereira, University of Missouri–Columbia

Board 56 The Governance of Intangibles: Rethinking Financial Reporting and the Board of Directors. Yuri Biondi, National Center of Scientific Research (CNRS); Antoine Reberioux, University Paris X Nanterre

Board 57 The Relation between Corporate Governance and CEOs’ Employee Stock Options. Lawrence Brown, Georgia State University; Yen-Jung Lee, National Taiwan University

Board 58 Accounting Profession in Developing Countries: Accounting Closure in Sri Lanka. Prem S. Yapa, RMIT University

Board 59 An Efficiency Analysis of U.S. Business Schools. Thomas R. Sexton, Stony Brook University; Christie L. Comunale, Long Island University–C.W. Post Campus

Board 60 An Examination of the Relationship between the Board Role, Ownership Structure and the Delisted Firms—Evidence from Taiwan. Chu-Yang Chien, National Yunlin University of Science and Technology; Yuh-Jiuan Melody Parng, National Yunlin University of Science and Technology and Transworld Institute of Technology ; Chen-Wei Lu, National Yunlin University of Science and Technology

Board 61 Analyst Bias, Firm Characteristics and Stock Returns in the Australian Stock Market. Shibley Sadique, Monash University; Francis In, Monash University; Madhu Veeraraghavan, Monash University

Board 62 Auditing Ourselves into Crisis—Again! George Mickhail, University of Wollongong; Fahrettin Okcabol, Mercy College; Aida Sy, Manhattan College; Tony Tinker, Baruch College at the City University of New York

Board 63 Institutionalization and Deinstitutionalization of Budget. Symmetrical Analysis of Rhetoric Associated to the Introduction of Budget and “Beyond Budgeting.” Nicolas Berland, DRM, Université Paris–Dauphine ; Vassili Johannides, ESC La Rochelle, Cerege; Yves Levant, Université de Lille GREMCO LEM–ESC Lille ISFEM

Board 64 Integration of Financial and Management Accounting Systems: The Mediating Influence of a Unified Financial Language on Controllership Effectiveness. Hendrik Angelkort, Justus Liebig University Giessen; Barbara E. Weissenberger, Justus Liebig University Giessen

Board 65 Internal Liquidity Risk in Corporate Bond Yield Spreads—Bond and Market Level Perspectives. Hsien-Hsing Liao, National Taiwan University; Pei-Ling Tsai, Taiwan Cooperative Bank; Tsung-Kang Chen, National Taiwan University

Board 66 The Effects of Social Exchange and Mentoring for New Ph.D.s in Accounting. Joseph C. Ugrin, Kansas State University; Marcus D. Odom, Southern Illinois University; J. Michael Pearson, Southern Illinois University

Board 67 A Decade of XBRL Citation Analysis. Saeed Roohani, Bryant University; Zhao Xianming, Bryant University

Board 68 Contribution Based Measurement of Human Asset for Strategic Decision Making using HCIS. Ajay Kumar Singh, University of Delhi; Nisha Gupta, University of Delhi

Board 69 Do Vendor Pricing Decisions Fully Reflect Information in Online Reviews? Nan Hu, Singapaore Management University; Ling Liu, University of Wisconsin–Eau Claire; Chenkai NI, Singapore Management University

Board 70 Identifying Potential Delisting Firms from Board of Directors Perspective in Taiwan Market. Yuh-Jiuan Melody Parng, Transworld Institute of Technology; Chung-Jen Fu, National Yun Lin University of Science and Technology

Board 71 Will XBRL Improve Corporate Governance? A Framework for Enhancing Governance Decision Making Using Tagged Data. Michael G. Alles, Rutgers Business School; Maciej Piechocki, International Accounting Standards Committee Foundation

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