AAA Research Interaction Session III

Tuesday August 4, 2009 9:45 AM –11:00 AM

Presentation Guidelines

Please note: Boards 1–24 are assigned to Emerging and Innovative Research.

Board 25 A Critical Analysis of Harold Rosenbaum: Animated Film about Accountant. David Albrecht, Concordia College

Board 26 Affective States in Audit Firms: A Questionnaire Study. Alice Garcia, Université Toulouse I; Olivier Herrbach, Université Bordeaux IV and ESC Rennes

Board 27 Are Prior Beliefs Affected by Task Complexity? John Dickhaut, Chapman University; TimothyW. Shields, Chapman University

Board 28 Performance Measure Properties and Cash Bonus Plans. Pervaiz Alam, Kent State University; ConnieChen Zhang, Kent State University; Norman Meonske, Kent State University

Board 29 Rugged Landscapes: Identifying ‘K and N’ Values for Global and Mid-Tier Professional Firms in the U.K. Rachel F. Baskerville, University of Exeter; Kevin McMeeking, University of Exeter

Board 30 The Influence of Individual Goal Type and Group Goal on Group Performance. Jonathan Farrar, York University; Theresa Libby, Wilfrid Laurier University; Linda Thorne, York University

Board 31 The Value Relevance of Narrative, Visual and Numerical Intellectual Capital Disclosure. Indra Abeysekera, University of Wollongong

Board 32 Analyzing the PCAOB’s New Auditor Risk Assessment Guidance. Tom Weirich, Central Michigan University; Alan Reinstein, Wayne State University

Board 33 Are Auditors' Going-Concern Evaluations More Useful after SOX? BenjaminP. Foster, University of Louisville; TerryJ. Ward, Middle Tennessee State University

Board 34 Auditor-Client Bonding and Audit Quality: Partner-Level Evidence. Charles Chen, China Europe International Business School; Xiaohong Liu, The University of Hong Kong; Xijia Su, City University of Hong Kong; Xi Wu, Central University of Finance and Economics

Board 35 Bankruptcy Fraud and the Bankruptcy Reform Act: Implications and Opportunities for CPAs. KatherineJ. Barker, University of South Florida St. Petersburg; NicoleForbes Stowell, University of South Florida St. Petersburg

Board 36 Does Corporate Governance Affect Audit Switching? Evidence in China. Ming Liu, University of Macau

Board 37 Internal Audit Quality and Internal Audit’s Contribution to External Audit: Implications for Audit Fees. Zulkifflee Mohamed, Universiti Tun Abdul Razak; MazlinaMat Zain, Multimedia Universiti; Nava Subramaniam, Deakin University
This presentation has been cancelled.

Board 38 Learning from Mistakes Made by Auditors: The SEC’s Case against California Micro Devices. Jill M. D'Aquila, Jacksonville University; Kim Capriotti, Jacksonville University

Board 39 Loss of an Auditor’s Reputation and Client Stock Price Reactions: Evidence from Japan. Yoshihiro Sakuma, Fuji University

Board 40 Section 404 Audit Costs for Small Companies: The Benefit of Waiting. Mithu Dey, Rochester Institute of Technology; Mary W. Sullivan, The George Washington University

Board 41 The Choice of Joint-Auditors and Earnings Quality: Evidence from French Listed Companies. Sophie Marmousez, HEC Montreal

Board 42 The Effects of Audit Partner Pre-Client Experience on Earnings Quality and Perceptions of Earnings Quality: Evidence from Taiwan. Wuchun Chi, National Chengchi University; Linda Myers, University of Arkansas; Thomas Omer, Texas A&M University; Hong Xie, Syracuse University

Board 43 The Impact of Auditor-Client Negotiations on Audit Pricing. Meng-Chun Kao, Yuanpei University of Science and Technology; Bang- Han Chiu, Yuan-Ze University

Board 44 The Impact of Sarbanes-Oxley on Internal Control Remediation. Kam Chan, Pace University; Gary Kleinman, Touro Graduate School of Business; Picheng Lee, Pace University

Board 45 Understanding Auditor Negotiations through the Lens of Social Identity: The Effects of Gender and Firm Identification. Joanne Jones, York University

Board 46 An Analysis of the Effect of Litigation Risk on Insider Trading Behavior in Firms with Violation of GAAP. Maya Thevenot, SUNY Fredonia

Board 47 Are Stewardship and Valuation Usefulness Compatible or Alternative Objectives of Financial Accounting? Joachim Gassen, Humboldt University Berlin

Board 48 Corporate Social Responsibility Disclosure in the Islamic Bank Annual Reports. Sofyan Syafri Harahap, Trisakti University; Abul Hassan, Markfield Institute of Higher Education

Board 49 Insider Trading Strategies and Phantom Returns. Richard Defusco, University of Nebraska–Lincoln; David Smith, University of Nebraska–Lincoln; Mariah C. Webinger, University of Nebraska–Lincoln

Board 50 Investors’ Reactions to Bundled Current Earnings Results and Management Earnings Guidance: A Behavioral Perspective. Jun Han, The University of Hong Kong; Wei Chen, Nanyang Technological University
This presentation has been cancelled.

Board 51 Predictive Ability and Stock Price Informativeness of Segment Reporting Disclosures of Companies Listed in the Stock Exchange of Thailand. Narongrit Chansuwan, Rajamangala University of Technology, Phra Nakhon; Visarut Sribunnak, Chulalongkorn University

Board 52 Stock Option Schedules and Managerial Opportunism. Linxiao Liu, The University of Texas at San Antonio; Jennifer Yin, The University of Texas at San Antonio

Board 53 Subprime Lending and Financial Information: A Transactions-Based Measure (Operating Cash Flow) versus a Measure Incorporating Fair Value (Net Income). BenjaminP. Foster, University of Louisville; Trim Shastri, University of Louisville

Board 54 The Impact of Managerial Ownership, Monitoring, and Accounting Standard Choice on Accrual Mispricing. Markus Ampenberger, Technische Universität München; Bernhard Gegenfurtner, Technische Universität München; Christoph Kaserer, Technische Universität München

Board 55 The Role of Analysts and Institutional Investors in the Relationship between Accounting Transparency and Stock Price Synchronicity. Shimin Chen, China Europe International Business School; Ferdinand Gul, Hong Kong Polytechnic University; Jing Zhou, Hong Kong Polytechnic University

Board 56 A Game-Theoretic Performance Analysis of Intrusion Prevention System. Ashutosh Deshmukh, The Pennsylvania State University at Erie

Board 57 An Intelligent Decision Support System for Evaluating Brand Equity. Wei-Kang Wang, Yuan Ze University; Chien-Hui Chuang, National Chengchi University

Board 58 Designing a Knowledge-Based Decision Support System for Evaluating the Information Content of the Stock Repurchase. Wei-Kang Wang, Yuan Ze University; Kai-Ting Nien, National Chengchi University

Board 59 Detecting Reviews Management. Nan Hu, Singapaore Management University; Ling Liu, University of Wisconsin–Eau Claire

Board 60 Learning from Balance Sheet Visualization. Uthai Tanlamai, Chulalongkorn University; Oranuj Soongswang, Chulalongkorn University

Board 61 Risk Attitude, Organization Performance, and ERP Assimilation: A Proposed Research Using Prospect Theory. Vincent Lai, The Chinese University of Hong Kong; Minmei Lai, The City University of Hong Kong

Board 62 Tasteless Tea Company: A Revenue Transaction Cycle Case Study. Ronald F. Premuroso, The University of Montana–Missoula

Board 63 An Investigation of Capital Market Reactions of Quoted French Banks to Pronouncements on IAS 39. NessrineBen Hamida, ISC Paris

Board 64 How Does the Market View Interests in Jointly Controlled Entities? Isabel Costa Lourenco, ISCTE Business School–Lisbon; Sonia Fernandes, Polytechnic Institute of Setubal

Board 65 The Efficacy of Independent Outside Directors during Legal Transitions. Tsun-Jui Hsieh, Providence University; Yu-Ju Chen, Providence University; Kuan-Cheng Chen, Shih-Hsin University

Board 66 The Quality of Financial Reporting in China. Min Wu, The University of Hong Kong; Xia Wang, East China Normal University

Board 67 The Quality of Voluntary Earnings Forecasts in IPO Prospectuses: Evidence from a Frontier Market. Wares Karim, Brunel University; Tanweer Hasan, Roosevelt University; Kamran Ahmed, La Trobe University

Board 68 The Role of Conditional Conservatism and Debt Contract Conditions in Accruals Models: Evidence from the Chinese Stock Market. Wei Ting, Chung Yuan Christian University; Sin-Hui Yen, Tamkang University; Chien-Liang Chiu, Tamkang University

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