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Spacer Main Menu Spacer 2009 Annual Meeting

AAA Research Interaction Session IV

Tuesday August 4, 2009 3:00 PM –4:30 PM

Presentation Guidelines

Please note: Boards 1–36 are assigned to Emerging and Innovative Research.

Board 37 Accounting Conservatism and Fraudulent Financial Reporting. Karin A. Petruska, Youngstown State University; Pervaiz Alam, Kent State University

Board 38 Corporate Reputation and Earnings Quality. Christopher Luchs, Ball State University; Marty Stuebs, Baylor University; Li Sun, Ball State University

Board 39 Does Financial Distress Affect Analyst Forecast Accuracy and Revisions? Evidence from Restructuring Charge Announcements. Ran Ron Barniv, Kent State University; Mary Hilston, The University of Tampa; Linda J. Zucca, Kent State University

Board 40 Pricing of Banks’ Fair Value Assets during the 2008 Economic Crisis. Beng Wee Goh, Singapore Management University; Jeffrey Ng, Massachusetts Institute of Technology; Kevin Ow Yong, Singapore Management University

Board 41 Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines. Lisa Bryant-Kutcher, Colorado State University; Emma Yan Peng, Fordham University; David P. Weber, University of Connecticut

Board 42 The Role of Internal Processes in the Sustainability Performance and Disclosure Relationship. Irene M. Herremans, University of Calgary; M. Sandy Hershcovis, University of Manitoba; Hussein A. Warsame, University of Calgary

Board 43 Uses and Value Relevance of Treasury Stock: Justification to Classify Based on Intent? Samuel L. Tibbs, East Carolina University; Mark G. McCarthy, East Carolina University; Douglas K. Schneider, East Carolina University

Board 44 Value Relevance of the SEC Expanded Form 8-K. Dan Dhaliwal, The University of Arizona; Farshid Navissi, Monash University; Christina Wong, Monash University

Board 45 Equity Premia Across the Globe: Influence of Inequality and Other National Characteristics. Raj Aggarwal, The University of Akron; John W. Goodell, The University of Akron

Board 46 Information Theory Applied to Accounting Classification. Evandro Marcos Saidel Ribeiro, Universidade de São Paulo

Board 47 The Life and Death of One.Tel. Reza Monem, Griffith University

Board 48 The Myth of Shareholder Ownership and Its Implications for Accounting. Todd Sayre, University of San Francisco

Board 49 Tipping Point 2? Or, the Importance of Understanding Models of Expertise and Professional Success in Controlling What We Produce(d). Fiona Anderson-Gough, University of Warwick; Keith Hoskin, University of Warwick

Board 50 What and How Accounting Really Maps? Wojciech A. Nowak, University of Lodz

Board 51 Accounting Information and the Role of Liability in Corporate Default Prediction. Alnoor Bhimani, London School of Economics; Mohamed Azzim Gulamhussen, ISCTE Business School; Samuel Lopes, European Central Bank

Board 52 An Examination of the Valuation Properties of Earnings and Book Values Reported under IAS, Tax-Based Accounting and U.S. GAAP. Li Li Eng, Missouri University of Science and Technology; Li Sun, Ball State University; Thanyaluk Vichitsarawong, Chulalongkorn University

Board 53 International Spillovers of Auditor Credibility Impairment: The Evidence from the U.S. and Japanese Audit Failures. Fumiko Takeda, University of Tokyo; Yoshie Saito, Georgia College & State University

Board 54 Investor Protection, Corporate Governance and Valuation: Evidence from Cross-Listed Firms. Changjiang Lu, Fudan University; Chao Chen, Fudan University; Xianhua Zhou, Central University of Finance and Economics, Beijing; Kemin Wang, Fudan University

Board 55 “Local Governance” In Policing: The Trade-Offs between Performance, Knowledge and Risk Management in Balancing Quality with Quantitative Measures. Paul Collier, Monash University; Shaun Hodges, Washington Police; Nicola Mussel, Washington Police; Robyn Pilcher, Curtin University of Technology; J-L. W. Mitchell Van der Zahn, Curtin University of Technology; Craig Ward, Washington Police

Board 56 Business and the Environment—A Role for Voluntary Codes? A Case Study of the “Equator Principles.” XiaoLi Chen, London School of Economics; Richard H. Macve, London School of Economics

Board 57 Developing Socially Responsible Accountants: A Project. Barbara W. Scofield, The University of Texas of the Permian Basin; Wilma Dye, University of Texas of the Permian Basin; Shirley A. Davenport, The University of Texas of the Permian Basin

Board 58 Fraud in the Healthcare Industry: A Freightening Diagnosis. Jamison Jackson, University of Central Arkansas; Patricia Hardin Mounce, University of Central Arkansas

Board 59 Targets of Interest: Self-Lobbying Disclosures of the U.S. Public Accounting Profession. Steven W. Thornburg, Washington State University; Xin Liu, Washington State University; James H. Thompson, Washington State University Tri-Cities

Board 60 The Effects of Moral Intensity on Ethical Sensitivity and Whistle Blowing Intentions. Tara J. Shawver, King's College

Board 61 The Internal Capital Market: A Bridge Too Far for Economic Analysis. Reed Roig, Western Carolina University; T. J. Fogarty, Case Western Reserve University

Board 62 The Turmoil in the Markets for MIS and AIS—A Labor Process Study. Fahrettin Okcabol, Mercy College; Tony Tinker, Baruch College at the City University of New York; Aida Sy, Manhattan College; George Mickhail, University of Wollongong

Board 63 Accounting: Is It Really Procedural and Boring? Life beyond the Physical General Ledger! Paul Wells, Auckland University of Technology; Rowena Sinclair, Auckland University of Technology

Board 64 An Empirical Examination of the Editorial Review Processes of Accounting Journals. Ralph Adler, University of Otago; Gregory A Liyanarachchi, University of Lethbridge

Board 65 Cultural Effects on Business Students' Ethical Decisions: Chinese versus American Comparison. Sherry F. Li, Rider University; Obeua Persons, Rider Universiry

Board 66 Dates of Registration and Class Check-In as Predictors of Course Outcomes: Early Indicators of Procrastination in Online Classrooms. Barbara Woods McElroy, Susquehanna University; Bruce H. Lubich, University of Maryland, University Park

Board 67 Development of a Service Learning Experience Focused Accounting Course. Gary Bridges, The University of Texas at San Antonio; James E. Groff, The University of Texas at San Antonio

Board 68 Integrating Accounting Curricula on Academic and Professional Skills Dimensions. Richard H. Gifford, SUNY College at Geneseo; Harry Howe, SUNY College at Geneseo; Mark C. Mitschow, SUNY College at Geneseo

Board 69 Marblehead Arts Association. Priscilla A. Burnaby, Bentley University

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