AAA Research Interaction Session V

Wednesday August 5, 2009
9:45 AM – 11:00 AM

Presentation Guidelines

Please note: Boards 1–39 are assigned to Emerging and Innovative Research.

Board 40 A Survey for Companies with Abnormally Favorable Patterns of Executive Stock Option Grant Timing. Rick Edelson, University of Houston; Scott Whisenant, University of Houston

Board 41 Balance Sheet Conservatism and Debt Contracting. Jayanthi Sunder, Northwestern University; Shyam V. Sunder, Northwestern University; Jingjing Zhang, Northwestern University

Board 42 Involvement of the Finance Function in Financial Statement Fraud Kristina Gisela Linke, University of Groningen; Jim Emanuels, University of Groningen

Board 43 SEC Intervention and Industry Guidance: The Effect on Non-GAAP Financial Disclosures. Steve Fortin, McGill University; Peng (Peter) Liu, Cornell University; Desmond Tsang, McGill University

Board 44 The Valuation Effects of Corporate Disclosure of Management’s Responsibilities for Financial Statements. Samir M. El-Gazzar, Pace University; James M. Fornaro, SUNY College at Old Westbury

Board 45 A Comparison of U.S. and European Policies on Limiting Accountant’s Liability through Engagement Letters. Alan Reinstein, Wayne State University; Patricia Lobinger, University of Michigan–Dearborn; Brian P. Green, University of Michigan–Dearborn

Board 46 Analyst Forecast Accuracy and Firm Layers in Affiliated Business Groups: Local and Foreign Analysts. Yu Ju Chen, Asia University; Chen Lung Chin, National Chengchi University

Board 47 Consequences of IFRS Adoption: Work in Progress. Syed Kashif Raza Zaidi, The University of Texas at El Paso
Board 48 Factors Influencing the Transition of Standard-Setters in Mexico. Esperanza Huerta, The University of Texas at El Paso; Stephen B. Salter, The University of Texas at El Paso

Board 49 Globalization and Multinational Auditing: The Case of the PwC Audits of Gazprom, Russia. Anna Alon, University of Central Florida; Peggy Dwyer, University of Central Florida

Board 50 Impact of Accounting Reforms, CG Compliance Reporting and Disclosure Intensity on Value Relevance of Accounting Numbers in ISE. Mine H. Aksu, Sabanci University; Ayse Tansel Cetin, Gebze Technology Institute; Can Simga Mugan, Middle East Technical University

Board 51 The Characteristics of Board of Supervisors and Earnings Management: An Emprical Study. Yuedong Li, Southwestern University of Finance and Economics

Board 52 An Empirical Analysis: Corporate Diversification and CEOs Bonus. Chia-Hui Chen, Providence University; Hwei Cheng Wang, Alabama A&M University

Board 53 ABC Purchasing Information, Fairness Perceptions and the Buyer's Profit in Interfirm Negotiations. Stijn Masschelein, Katholieke Universiteit Leuven; Eddy Cardinaels, Tilburg University; Alexandra Van den Abbeele, Katholieke Universiteit Leuven

Board 54 An Innovation Value Chain Perspective for Quantitatively Measuring Knowledge Management Capabilities in R&D. Chaur-Shiuh Young, National Cheng Kung University; Liu-Ching Tsai, National Chia-Yi University

Board 55 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
[PRESENTATION MOVED TO MONDAY 3:00 PM-4:30 PM, BOARD 56]

Board 56 Does Enterprise Risk Management Change the CEO’s Risk Taking Behavior? Zabihollah Rezaee, The University of Memphis; Sara Aliabadi, The University of Memphis

Board 57 Impact of EVA Adoption on Long-Term Shareholder Value: An Empirical Investigation. Waqar I. Ghani, Saint Joseph's University; Samuel H. Szewczyk, Drexel University

Board 58 Perceptions of Management Accounting Service Quality. Gary Fleischman, University of Wyoming; Eric Johnson, Indiana University; Kenton Walker, University of Wyoming

Board 59 Performance Indicators in U.K. Universities. Bala Kanagasabai Balachandran, London School of Economics; Indrani Balachandran, Canterbury Christ Church University

Board 60 Adding Assurance to the Term “Organic.” Katherine Barker, University of South Florida St. Peterbsburg; Alan Reinstein, Wayne State University; Melissa Rodriguez, Power Design; Stehanie Tarr, Cherry Bakaert and Holland

Board 61 Casino Gambling, Relevant Costs and the Public Interest–Lessons Learned in Southeastern Connecticut. Patrick T. Kelly, Providence College; Carol Hartley, Providence College

Board 62 Emission Obligation Recognition: A Perspective. Mary L. Fischer, The University of Texas at Tyler

Board 63 Implications of Securities Class Actions for Cost of Equity Capital and Shareholder Wealth. Sudheer Chava, Texas A&M University; Agnes Cheng, Louisiana State University; Henry Huang, Prairie View A&M University; Gerald Lobo, University of Houston

Board 64 Taxable Income in Financial Reporting: Is Transparency Needed? Alan G. Mayper, University of North Texas; Bryon Pike, University of North Texas; Teresa Lightner, University of North Texas; Bruce Koch, Seattle University

Board 65 The Economic Decline of Pennsylvania’s Oil Heritage Region: Implications for Municipal Budgeting, Taxation, and Redevelopment. Kreag Danvers, Clarion University

Board 66 The Effects of Subprime Mortgages—Deeper Impact than Anticipated: An Analysis of a Selection of Financial Firms. Joseph Riotto, New Jersey City University; Doreen Gokhool

Board 67 The Price of Accounting Textbooks: Are Frequent Revisions Worthwhile? Kenneth Danko, San Francisco State University; Theresa A. Hammond, San Francisco State University; Mark Landis, San Francisco State University

Board 68 Are Our Students SAPHE? An Analysis of Students’ Awareness of Personal Finance in Higher Education—A Welsh, English and Northern Irish Perspective. Pru Marriott, University of Winchester; Neil Marriott, University of Winchester; Julia Burgess, University of Winchester; Michael Pogue, University of Ulster

Board 69 Faculty versus Student Perceptions and Uses of Technology to Enhance Learning. Carol J. Normand, University of Wisconsin–Whitewater; David H. Sinason, Northern Illinois University

Board 70 Student Perceptions of the Integration of Generic Skills Development in the Accounting Curriculum. Beverley Jackling, RMIT University; Monica Keneley, Deakin University
[PRESENTATION MOVED TO MONDAY 3:00 PM-4:30 PM, BOARD 57]

Board 71 Teaching the First College Accounting Course Using a Business Process Pedagogy. Linda Hayden Tarrago, Hillsborough Community College

Board 72 Time Is on My Side: An Exploration Analysis of the Ultimate Question—How Business School Professors Use Their Time. Tim J. Fogarty, Case Western; Brian R. Hogan, Northeastern

Board 73 Undergraduate Business Curriculum: A Study of Best Practices. Huong Higgins, Worcester Polytechnic Institute

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