Table 1 The Incremental Effect of Perspective Taking on Auditor and Manager Performance beyond Experience and Knowledge.
Marietta Peytcheva, Lehigh University; Ong Ard Singtokul, Georgia Institute of Technology; Wei Yu, Lehigh University
Senior Faculty Mentor: E Michael Bamber, The University of Georgia
Table 1 The Impact of a Superior's Perceived Expertise on the Level of Predecisional Distortion of Information by Auditors.
Sarah Yeonjeung Kim, The University of New South Wales; Noel James Harding, The University of New South Wales
Senior Faculty Mentor: Jeff Wilks, Brigham Young University
Table 2 Does Stock Returns Reflect Earnings Quality? Empirical Evidence from PRC Firms Listed in Hong Kong and Singapore.
Ling Mei Cong, Curtin University of Technology; J-L.W. Mitchell Van der Zahn, Curtin University of Technology; Greg Tower, Curtin University of Technology; Alistair Brown, Curtin University of Technology
Senior Faculty Mentor: Ran Ron Barniv, Kent State University
[PRESENTATION CANCELLED]
Table 2 Bank Discrimination, Holding Bank Ownership and Economic Consequences: Evidence from China.
Zhengfei Lu, Peking University; Weining Zhang, The University of Texas at Dallas; Jigao Zhu, University of International Business and Economics
Senior Faculty Mentor: Ran Ron Barniv, Kent State University
Table 3 Self-Serving Causal Disclosures on Earnings and IPO Valuation.
Walter A. Aerts, University of Antwerp; Peng Cheng, University of Antwerp
Senior Faculty Mentor: Kiridaran Kanagaretnam, McMaster University
Table 3 Does IFRS Adoption Encourage Cross-Border Mergers and Acquisitions?
Wing Yue Yip, The Chinese University of Hong Kong
Senior Faculty Mentor: Kiridaran Kanagaretnam, McMaster University
Table 4 Financial Reporting by Portuguese Foundations.
Filipa Coelho, PricewaterhouseCoopers; Universidade Nova de Lisboa; Leonor Ferreira, Universidade Nova de Lisboa
Senior Faculty Mentor: Ann Tarca, University of Western Australia
Table 4 Accounting Quality in Family Firms: An Empirical Analysis of Italian Listed Companies.
Stefano Cascino, London School of Economics; Donata Mussolino, Second University of Naples; Amedeo Pugliese, University of Naples Federico II; Chiara Sansone, University of Naples Federico II
Senior Faculty Mentor: Ann Tarca, University of Western Australia
Table 5 Pyramidal Ownership and Earnings Management: Agency versus Internal Capital Market Perspectives.
Hong-Da Wang, National Kaohsiung First University of Science and Technology; Chan-Jane Lin, National Taiwan University
Senior Faculty Mentor: Tony Kang, Oklahoma State University