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AAA Research Interaction Session II
Monday August 3, 2009 3:00 PM – 4:30 PM
Board 1 Amoeba Management: Lessons from Kyocera on How to Promote Organizational Growth, Profitability, Integration, and Coordinated Action. Ralph Adler, University of Otago; Toshiro Hiromoto, Hitotsubashi University
Board 2 An Experimental Examination of Perceptions of Fairness on Transfer Pricing Decisions and Firm Profit. Kimberly M. Sawers, Seattle Pacific University; Woody Liao, University of California, Riverside
Board 3 Appointment of Political Top Executives and Subsequent Performance and Corporate Governance: Evidence from China’s Listed SOEs. Fang Hu, City University of Hong Kong; Sidney C. M. Leung, City University of Hong Kong
Board 4 Does Comprehensive Income Disclosure Location Influence Functional Fixation? Roberta Humphrey, Southeast Missouri State University; Mark Wilder, The University of Mississippi; Morris H. Stocks, The University of Mississippi
Board 5 Exploring Corporate Governance Mechanisms. Raul Barroso, University of Lausanne; Antonio Davila, IESE; Daniel Oyon, University of Lausanne
Board 6 Role of Analyst Revision Trend and Management Guidance Tone on Investors’ Earnings Expectation Formation. Ying (Elaine) Wang, Nanyang Techonological University
Board 7 Some Benefits and Issues of Mentoring in Corporations, Professional Service Firms and Academia. David H. Sinason, Northern Illinois University; Alan Reinstein, Wayne State University
Board 8 The Impact of Industrial Clusters and Social Networks on Firm Performance in China. Anne Wu, National Chengchi Univeristy; Sui-Hua Yu, National Chung Cheng University; Jiawen Liang, National Chengchi Univeristy
Board 9 The Outcome Effect—A Review and Implications for Future Research. Lasse Mertins, Towson University; Debra Salbador, Virginia Tech
Board 10 The Performance Implications of Fit Among Environment, Strategy, Structure, Control System and Social Performance. Hasan Fauzi, Sebelas Maret University
Board 11 Trust Research in Accounting—Where Do We Go from Here? Gudrun Baldvinsdottir, University of Gothenburg; Andreas Hagberg, University of Gothenburg; Inga-Lill Johansson, University of Gothenburg; Kristin Jonäll, University of Gothenburg; Jan P. Marton, University of Gothenburg
Board 12 Why Talking Past Each Other about Managerial Discretion Matters. Rachel F. Baskerville, University of Exeter
Board 13 An Efficient Method for Acquiring Auditing Procedural Knowledge. Jane Dillard-Eggers, Belmont University; Michael L. Roberts, University of Colorado at Denver
Board 14 Auditing, Business Advice and SME Performance. Peter John Carey, Monash University
Board 15 Auditor Size, Auditor Quality, and Auditor Fee Premiums: Further Evidence from the Public Accounting Profession. Yahn-Shir Chen, National Yunlin University of Science & Technology; Joseph C. S. Hsu, National Yunlin University of Science & Technology
Board 16 Internal Control Reporting under SOX Sections 302 and 404 and Information Asymmetry. Parveen Gupta, Lehigh University; Heibatollah Sami, Lehigh University; Haiyan Zhou, The University of Texas–Pan American
Board 17 Intra-Non-Big 4 Auditor Quality. Ross D. Fuerman, Suffolk University; Michael Kraten, Suffolk University
Board 18 Monitoring Legal Compliance: The Growth of Compliance Committees. Ronald J. Huefner, University at Buffalo SUNY; Sara R. Melendy, Gonzaga University
Board 19 Pre- and Post-Sarbanes Oxley User Perceptions of the Auditor’s Report on Internal Controls. Benjamin P. Foster, University of Louisville; Guy M. McClain, Auburn University; Trimbak Shastri, University of Louisville
Board 20 SOX 404 Opinions and Audit Committees. Abhijit Barua, Florida International University; Yun-Chia Yan, University of New Orleans; Hua-Wei Huang, The College at Old Westbury–SUNY
Board 21 The Audit Quality of Semiannual Reports: Evidence from Taiwan. Ping-Yung Chiu, National Yunlin University of Science and Technology; Ya-Fen Chang, National Yunlin University of Science and Technology; Providence University
Board 22 The Effect of Goals on Auditors’ Judgments. Stephen K. Asare, University of Florida; Anna Cianci, Drexel University
Board 23 The Impact of Customers / Suppliers’ Relationship-Specific Investment on Auditor Selection and Audit Fees. Zengquan Li, Shanghai University of Finance and Economics; Xijia Su , City University of Hong Kong; Yiwei Yao, The Hong Kong Polytechnic University
Board 24 The Joint Determination of Audit Fees, Nonaudit Fees and Earnings Management: Evidence from France. Julien Le Maux, HEC Montreal
Board 25 The Role of Accrual Quality in Auditor's Resignation and Client Retention Decisions in the Post-SOX Era. Gopal Krishnan, Lehigh University; Lili Sun, University of North Texas; Qian Wang, The University of Kansas
Board 26 Defining Assets across IFRS—A Contribution to a Consistent Standard Setting Process. Stefanie Schmitz, Goethe-University Frankfurt, Germany; Philipp Eigler, Goethe-University Frankfurt, Germany; Michael Hommel, Goethe-University Frankfurt, Germany
Board 27 Employer Expectations of Accounting Undergraduates' Entry-Level Knowledge and Skills in Global Financial Reporting. Christopher G. Jones, California State University, Northridge; Rishma Vedd, California State University, Northridge; Sung Wook Yoon, California State University, Northridge
Board 28 Free Cash Flow and Executive Compensation. Henri Ada, The University of Texas at San Antonio; Emeka Nwaeze, The University of Texas at San Antonio
Board 29 Life Cycle, Compensation, and the Value Relevance of Performance Measures. Yu-Lin Lillian Chang, Ling Tung University; Chung-Jen Fu, Yunlin University of Science and Technology
Board 30 Small Cap Financial Reporting: Determinants of Emphasis and Placement of Non-GAAP Disclosures. Linda Campbell, Texas State University–San Marcos; Dennis M. López, The University of Texas at San Antonio; Veronda Willis, The University of Texas at San Antonio
Board 31 The Impacts of Financial Distress on the Basu Measure of Accounting Conservatism. (Richard) Zhe Wang, Victoria University of Wellington; Ciaran O. hOgartaigh, University College Dublin; Tony Van Zijl, Victoria University of Wellington
Board 32 Voluntary Disclosure Behavior during Exogenous Crisis Events: The Insurance Industry in the Aftermath of the September 11 Terrorist Attacks. Myojung Cho, Fordham University; John Shon, Fordham University; Yuan Xie, Fordham University
Board 33 Would You Bet Your Savings on Today’s Best Analyst? Yaniv Konchitchki, University of Southern California; Andreas Simon, California Polytechnic State University
Board 34 Empirical Evidences of Correlation between Innovation and Ethical Behavior in the EU Countries Area. Massimo Pollifroni, University of Turin
Board 35 A Survey of Financial Management Reforms in the U.S. Federal Government. Byron Henry, Howard University
Board 36 Analysis on Ethiopian NGOs Reports. Padakanti Laxmikantham, Addis Ababa University
Board 37 Sustaining Health Care Systems: From New Public Management to Sustainability. Gerardine Anne Doyle, University College Dublin; Carolin Grampp, University College Dublin
Board 38 Tax Motivated Increases in Qualifying Distributions by Private Foundations. Timothy R. Yoder, Mississippi State University; Noel Addy, Mississippi State University; Brian P. McAllister, University of Colorado at Colorado Springs
Board 39 The Challenges Involved in Disseminating Information about the Intended Consequences of Combining Public-Sector Services. Heli Marjut Hookana, Turku School of Economics
Board 40 Determinants of Corporate Governance Disclosure in a Developing Market: The Case of Egypt. Khaled M. Dahawy, The American University in Cairo; Khaled Samaha, The American University in Cairo
Board 41 Earnings Quality and Firm Market Valuation Following the Implementation of Mandatory Accounting Standards in an Emerging Country: The Egyptian Experience. Mohamed A. Elbannan, Cairo University
Board 42 The Association between Family Firms and Conference Calls: Agency Problems and Firm Reputation. Sue-hui Sue, National Taichung Institute of Technology; Chen-Lung Chin, National Chengchi University
Board 43 The Effect of R&D Tax Credit on R&D Intensity: A Life Cycle Analysis. Shuling Chiang, Soochow University; Picheng Lee, Pace University; Asokan Anandarajan, New Jersey Institute of Technology
Board 44 The Effects of Adopting Mandatory IFRS on Intangibles: French Evidence. Corinne Bessieux Ollier, Groupe Sup de Co Montpellier, CEROM, France; Marie Chavent, University of Bordeaux 1; Vanessa Kuentz, University of Bordeaux 1; Elisabeth Walliser, University of Montpellier 1
Board 45 The Pricing of Intellectual Capital in the IT Industry. Chin-Fu Chang, National Chengchi University; Wen-Yin Wang, National Chengchi University; Hung-Chao Yu, National Chengchi University
Board 46 An Analysis of Non-GAAP Financial Performance Operations Cost Measures in the Airline Industry. Don W. Finn, University of North Texas; Charlene Henderson, University of Arkansas; Genevieve L. Scalan, University of Arkansas
Board 47 An Empirical Investigation of the Use of Nonfinancial Performance Measures in Supply Chains. Jason Schloetzer, Georgetown University
Board 48 Auditor Compensation and Tournament Theory: Empirical Tests on Taiwan Data. Yu-Lin Chen, Chung Yuan Christian University; Meichu Huang, Chung Yuan Christian University
Board 49 Formal and Informal Contribution—Management Accountant’s Role in the Strategy Process. Maik Lachmann, University of Muenster; Pascal Nevries, WHU Vallendar; Arnt Woehrmann, University of Muenster; Andreas Woempener, University of Muenster
Board 50 Industrial Pricing: How Cost Based Is It? Kenneth Fjell, Norwegian School of Economics and Business Administration; Marita Bjørke, Norwegian School of Economics and Business Administration; Renate Kvitne, Norwegian School of Economics and Business Administration; Gorm Grønnevet, Norwegian School of Economics and Business Administration
Board 51 Planning and Control at Hongdou Industrial Stock Company. Raef Lawson, Institute of Management Accountants; Jiliang Yang, HKUST (retired)
Board 52 The Effects of Target-Setting Processes on Target Achievements. Tae-Sik Ahn, Seoul National University; Youn-Sik Choi, Seoul National University; Sam Lee, University of Illinois at Chicago
Board 53 The Ethics of Earnings Management: Perceptions Post Sarbanes-Oxley. Lawrence P. Grasso, Central Connecticut State University; Patricia A. Tilley, Central Connecticut State University; Richard A. White, CPA
Board 54 Time-Driven Activity Based Costing in Healthcare—Time Measurement, Workload Intensity and Cost Estimation. Bea Chiang, The College of New Jersey
Board 55 Using Formal and Informal Mechanisms to Limit Opportunism—Review and Classification of the Hold-up Literature. Fabienne Miller, Worcester Polytechnic Institute
Board 56 Application of Real Options Thinking for the Management of Climate Change Risks. Gabriel Weber, Technische Universitaet Dresden; Martin Nowack, Technische Universitaet Dresden; Edeltraud Guenther, Technische Universitaet Dresden
Board 57 Student Perceptions of the Integration of Generic Skills Development in the Accounting Curriculum. Beverley Jackling, RMIT University; Monica Keneley, Deakin University
© 2008 American Accounting Association