1.1 Trueblood Mini-Seminar – Effective Learning through the Trueblood Case Study Series
Moderators: Tim Eaton, Miami University and Paula Thomas, Middle Tennessee State University
(Accounting — 1.5 CH)
Presenter: James Fuehrmeyer, University of Notre Dame (retired Deloitte)
1.2 The Next Frontier of Disclosure Research
Moderator: Gregory Miller, University of Michigan
(Accounting — 1.5 CH)
Panelists:
Dawn Matsumoto, University of Washington;
Bill Mayhew, Duke University;
Jonathon Rogers, The University of Chicago;
Douglas D. Skinner, The University of Chicago
1.3 Audit Judgment and Decision Making
Moderator: Chad Simon, University of Nevada, Las Vegas
(Auditing — 1.5 CH)
Principles-Based versus Rules-Based Accounting Standards: The Effects of Client Proposed Accounting Treatment and Regulatory Enforcement on Auditor Judgments and Confidence.
Gary P. Braun, The University of Texas at El Paso; Christine M. Haynes, University of West Georgia; Tom D. Lewis, Creighton University; Mark H. Taylor, Case Western Reserve University
Discussant: Mary Fischer, The University of Texas at Tyler
The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence.
G. Bradley Bennett, The University of Alabama; Richard C. Hatfield, The University of Alabama
Discussant: Kendall Bowlin, The University of Mississippi
Determinants of Auditors' Knowledge Sharing Propensity.
Rong-Ruey Duh, National Taiwan University; Ching-Chieh Lin, Department of Public Finance and Taxation, National Kaohsiung University of Applied Sciences
Discussant: Edward R. Walker, University of Central Oklahoma
1.4 Management Accountants' Professional Judgments
Moderator: Jeffrey S. Miller, University of Notre Dame
(Accounting — 1.5 CH)
Communication Framing Preference and Management Accounting Information Characteristics.
Chris Allport, The University of Alabama in Huntsville
Discussant: Pamela R. Murphy, Queen's University
Industry Culture Influences Pseudo-Knowledge Sharing: A Multiple Mediation Analysis.
R. Cameron Cockrell, University of North Texas; Dan N. Stone, University of Kentucky
Discussant: Gang (Henry) Wu, The University of Melbourne
Attribute Evaluability and Evaluation Mode Effects of Accounting Information on Decisions.
Hank C. Alewine, University of Kentucky
Discussant: Ann C. Dzuranin, Northern Illinois University
1.5 Audit Committees 2
Moderator: Yingfa Lu, University of Bristol
(Auditing — 1.5 CH)
Multiple Audit Committee Member-Audit Partner Links and Audit Quality.
Sarowar C. M. Hossain, The Australian National University; Gary S. Monroe, The University of New South Wales; Mark Wilson, The Australian National University
Discussant: Anne M. Thompson, Texas A&M University
Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services.
Jean Bedard, Universite Laval; Suzanne M. Paquette, Universite Laval
Discussant: Paul Polinski, University of Illinois
1.6 Auditor Choice / Change 1
Moderator: Michael Favere-Marchesi, Simon Fraser University
(Auditing — 1.5 CH)
Underwriter Industry Specialization and Choice of Auditor in Initial Public Offerings.
Yongtae Kim, Santa Clara University; Myung S. Park, Virginia Commonwealth University
Discussant: Michael Favere-Marchesi, Simon Fraser University
Auditor Choice and Audit Fees in Family Firms: Evidence from the S&P 1500.
Joanna L. Y. Ho, University of California, Irvine; Fei Kang, University of California, Irvine
Discussant: Han Yi, The University of Oklahoma
The Relationship between Audit Opinion and Auditor Change in View of Type I and Type II Errors.
Yen-Yu Chou, National Cheng-Kung University; Yu-Chen Lin, National Cheng-Kung University
Discussant: Julia Higgs, Florida Atlantic University
1.7 Auditors, Management and Boards: What They Need to Deter Fraud
Moderator: Cindy Fornelli, Executive Director, Center for Audit Quality
(Auditing — 1.5 CH)
Session Detail
Panelists:
Eric Allegakoen, Vice President and Chief Audit Executive of Adobe Systems Incorporated
Randall Fletchall, Americas Vice Chair, Quality and Risk Management, Ernst & Young
Marie Hollein, President and CEO, Financial Executives International
1.8 Diversity from a Global Perspective
Moderator: Amelia A. Baldwin, The University of Alabama in Huntsville
(Accounting — 1.5 CH)
Business Ethics and Financial Reporting Quality: The Korean Evidence.
Tae Hee Choi, KDI School of Public Policy and Management; Jinhan Pae, Korea University
Discussant: Ola Marie Smith, Western Michigan University
The Determinants of Hospital Cost: A Cost-Volume-Profit Analysis of Health Services in the Occupied Territories—Palestine.
Mustafa Z. Younis, Jackson State University; Samer Jaber, An-Najah National University; Pamela C. Smith, The University of Texas at San Antonio; Michael Hartmann, Friedrich Schiller University of Jena; Moye Bongyu, University of Dschang
Discussant: Nelson U. Alino, Quinnipiac University
Corporate Governance and Cash Holdings: Evidence from the U.S. Property-Liability Insurance Industry.
Wen-Yen Hsu, Feng Chia University; Yenyu Rebecca Huang, St. John's University; Gene Lai, Washington State University
Discussant: Heli Marjut Hookana, Turku School of Economics
1.9 Accounting for Asset Impairment during the Current Financial Crisis
Moderator: Leslie Hodder, Indiana University
(Accounting — 1.5 CH)
Market Reaction to Securitization Retained Interest Impairments during the Financial Crisis of 2007–2008.
Dan Amiram, The University of North Carolina at Chapel Hill; Wayne R. Landsman, The University of North Carolina at Chapel Hill; Kenneth Peasnell, Lancaster University; Catherine Shakespeare, University of Michigan, Ann Arbor
Discussant: Daniel J. Taylor, Stanford University
Big Bath Accounting Using Fair Value Measurement Discretion during the Financial Crisis.
Peter Fiechter, University of Zurich; Conrad Meyer, University of Zurich
Discussant: Jeffrey J. Burks, University of Notre Dame
1.10 Accrual Anomaly
Moderator: Anthony D. Holder, Case Western Reserve University
(Accounting — 1.5 CH)
The Accrual Volatility Anomaly.
Sati P. Bandyopadhyay, University of Waterloo; Alan G. Huang, University of Waterloo; Tony S. Wirjanto, University of Waterloo
Discussant: Belen Blanco, Universidad Carlos III de Madrid
Accrual Reversals, Earnings and Stock Returns.
Chad R. Larson, Washington University in St. Louis
Discussant: Hai Lu, University of Toronto
Does the Accrual Anomaly End When Abnormal Accruals Reverse?
Zvi Singer, McGill University; Theodore Sougiannis, University of Illinois and ALBA; Tatiana Fedyk, Arizona State University
Discussant: Xiaowen Jiang, University of Cincinnati
1.11 Concerns over U.S. Adoption of IFRS
Moderator: David Albrecht, Concordia College
(Accounting — 1.5 CH)
Session Detail
Panelists:
Francine McKenna, Managing Editor of re: The Auditors
Robert E. Jensen, Trinity University (Emeritus)
Charles D. Niemeier, PCAOB
Shyam Sunder, Yale University
1.12 Governance and Reporting Quality
Moderator: Allan W. Foerster, Wilfrid Laurier University
(Accounting — 1.5 CH)
Board, Takeover Protection and Real Earnings Management.
Wenxia Ge, University of Manitoba; Jeong-Bon Kim, City University of Hong Kong
Do Takeover Defenses Impair Equity Investors' Perception of "Higher Quality" Earnings?
Lee-Seok Hwang, Seoul National University; Woo-Jong Lee, The Hong Kong Polytechnic University
Does Investor Protection Regime Affect the Effectiveness of Outside Directorship on the Board? Evidences on International Harmonization of Corporate Governance Processes.
Jagdish Pathak, University of Windsor; Jerry Sun, University of Windsor
Voluntary vs. Mandatory Earnings Management in IPOs
Dimitrios Gounopoulos, University of Surrey; Frank Skinner, University of Surrey
1.13 Information for Valuation
Moderator: Duane Kennedy, University of Waterloo
(Accounting — 1.5 CH)
Valuation of Tax Expense.
Jake Thomas, Yale University; Frank Zhang, Yale University
Discussant: Tong Yu, Oklahoma State University
Usefulness of Pro Forma Earnings Adjustment Mandated in IPO Prospectuses: Its Association with IPO Pricing, Future Financial Performance and Future Stock Returns.
Jerry W. Chen, The University of New South Wales
Discussant: Brian Paul Miller, Indiana University
Impact of Real Estate Cycles on the Valuation Weights on Funds from Operations versus GAAP Net Income for Real Estate Investment Trusts.
Jeong Hwan Joo, University of British Columbia
Discussant: Ryan Ball, The University of Chicago
[PRESENTATION CANCELLED]
1.14 Information Transfer
Moderator: Emma Peng, Fordham University
(Accounting — 1.5 CH)
How Do Managers of Non-Announcing Firms Respond to Intra-Industry Information Transfers?
Rosemond Desir, Colorado State University
Discussant: Emma Peng, Fordham University
Does Rivals' Meeting/Beating Analyst Expectation Matter? Evidence from Information Transfers.
Chen-Lung Chin, National Chengchi University; Jia-wen Liang, National Chengchi University
Discussant: Davit Adut, University of Cincinatti
Information Transfer and Firm-Level Generic Strategy.
Richard A. Schneible, Texas Christian University
Discussant: Ping Wang, Baruch College–CUNY
1.15 Informativeness of Accounting Disclosures in the Banking Industry
Moderator: Dana Hollie, Louisiana State University
(Accounting — 1.5 CH)
Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure.
Kalin S. Kolev, Yale University
Discussant: Yinghua Li, Purdue University
Informativeness of Value-at-Risk Disclosure in the Banking Industry.
Xiaohua Fang, University of Toronto
Discussant: William Brown, Quinnipiac University
Earnings Management and Value Relevance Consequences of SFAS 133: Evidence from Bank Holding Companies.
Emre Kilic, University of Houston; Gerald Lobo, University of Houston; Tharindra S. Ranasinghe, University of Houston; Konduru Sivaramakrishnan, University of Houston
Discussant: Jong Chool Park, Rensselaer Polytechnic Institute
1.16 Opportunistic Use of Voluntary Disclosure
Moderator: Stephannie A. Larocque, Mendoza College of Business, University of Notre Dame
(Accounting — 1.5 CH)
Bloated Balance Sheet, Earnings Management, and Forecast Guidance.
Li-Chin Jennifer Ho, The University of Texas at Arlington; Chao-Shin Liu, University of Notre Dame; Bo Ouyang, Texas A&M University at Corpus Christi
Discussant: Sean Cao, University of Illinois at Urbana–Champaign
Opportunistic Disclosure in Annual Results Press Release Headlines.
Encarna Guillamon-Saorin, Universidad Carlos III de Madrid; Beatriz Garcia Osma, Universidad Autonoma de Madrid; Michael John Jones, University of Bristol
Discussant: Marie Blouin, The Pennsylvania State University Harrisburg
Accounting Flexibility and Managers' Forecast Behavior Prior to Seasoned Equity Offerings.
Jae B. Kim, University of Minnesota;
Discussant: William M. Cready, The University of Texas at Dallas
1.17 Properties of Earnings Process
Moderator: Chia-Chun Hsieh, Hong Kong University of Science and Technology
(Accounting — 1.5 CH)
Identifying Discontinuities in Distributions of Earnings by Kernel Density Estimation.
Henry Lahr, Technische Universität München, Germany
Discussant: Lucile Faurel, University of California, Irvine
Revising the Sufficient Condition for Information to be Socially Valuable in Pure Exchange.
Zemin Lu, United International College, Beijing Normal University, Hong Kong Baptist University
Discussant: Garen Bedros Markarian, IE Business School
Dividend Changes and the Revision of Earnings Persistence Conditional on Earnings Quality.
Carsten Homburg, University of Cologne; Christian Mueller, University of Cologne
Discussant: André Machado, Universidade de São Paulo campi Ribeirão Preto
1.18 Role of CEO in Disclosure Choices
Moderator: Sarah Clinton, The University of Tennessee
(Accounting — 1.5 CH)
Strategic Earnings Information Disclosures around CEO Turnover.
Byungjin Kwak, Korea Advanced Institute of Science and Technology; Byung T. Ro, Purdue University; Inho Suk, University at Buffalo, SUNY
Discussant: Xia Chen, University of Wisconsin–Madison
CEO Ability and Management Earnings Forecasts.
Bok Baik, Seoul National University; David B. Farber, University of Missouri–Columbia; Sam Lee, University of Illinois at Chicago
Discussant: Francois Brochet, Harvard University
CEO Overconfidence and Managerial Earnings Forecast Adjustments to Feedback.
Shuqing Luo, University of Pittsburgh
Discussant: Mikhail Pevzner, George Mason University
1.19 Corporate Financial Distress
Moderator: Kenny Reynolds, Louisiana State University
(Auditing — 1.5 CH)
Auditor Going-Concern Opinions and Management Forecasts for Financially Distressed Firms.
Mei Feng, University of Pittsburgh; Chan Li, University of Pittsburgh
Can Fraud Detection Indices Predict Stock Price Drops?
Charles A. Malgwi, Bentley University; Irvin Morgan, Bentley University
The Value Relevance of the Qualified Going Concern Opinion.
Emiliano Ruiz, University of Cádiz; Andrés Guiral, University of Alcalá; Helen Choy, Drexel University
Using Intellectual Capital on Predicting Taiwan Information Technology and Electronic Industry Financial Distress Corporation.
Shaio Yan Huang, National Chung Cheng University; Chi-Chen Lin, Department of Accounting and Information Technology; Bau-Chi Wang, Auditor, KPMG CPA Firm
Auditors' Ability and Willingness to Predict Bankruptcy - an Empirical Study of Swedish Companies
Torbjörn Tagesson, Lund University; Peter Öhman, Mid Sweden University
1.20 How Faculty Can Help Law Enforcement Fight White-Collar Crime
Moderator: Bob Braun, Southeastern Louisiana University
(Auditing — 1.5 CH)
Session Detail
Panelists:
Richard G. Brody, University of New Mexico
Kelly C. Bryson, Federal Bureau of Investigation
Pierre L. Titard, Southeastern Louisiana University
1.21 Designing Financial Reporting and Analysis Systems
Moderator: Robert (Bob) S. Cuthbertson, CaseWare IDEA Inc.
(Computer Science — 1.5 CH)
Enhancing Electronic Reporting in Business Information Supply Chain: Using XBRL to Establish the Enterprise Reporting Engine.
Chi-Chun Chou, National Taipei College of Business; C. Janie Chang, San Diego State University
Discussant: Bonnie K. Klamm, North Dakota State University
[PRESENTATION CANCELLED]
Information Segmentation and Extraction in Business Valuation—An Example of Non-Financial Data Sources.
Jia-Lang Seng, National Chengchi University
Discussant: Rob Nehmer, Oakland University
1.22 Capital Market Studies: Valuation Issues
Moderator: To Be Announced
(Accounting — 1.5 CH)
Enforcement of Accounting Standards in Europe: Empirical Evidence for the Two-Tier Mechanism in Germany.
Juergen Ernstberger, Ruhr-University Bochum; Joerg-Markus Hitz, University of Goettingen; Michael Stich, Ruhr-University Bochum
Discussant: Pradip C. Bhattarai, Nagoya Keizai University Japan
The Impact of Open Market Share Repurchases on Long-Term Abnormal Stock Returns: Evidence from an Emerging Market.
Nai-Hui Su, National Chung Hsing University; Chan-Jane Lin, National Taiwan University
Discussant: Pradip C. Bhattarai, Nagoya Keizai University Japan
Market Reactions around Split-Share Structure Reform and the Determinants of Consideration: Evidence from Chinese Listed Firms.
Li Cheng, Providence University; Yenn-Ru Chen, National Cheng Kung University; Jeng-Ren Chiou, National Cheng Kung University
Discussant: Pradip C. Bhattarai, Nagoya Keizai University Japan
1.23 Determinants of Disclosure Quality
Moderator: Christopher D. Hodgdon, University of Vermont
(Accounting — 1.5 CH)
Disclosure Quality of Financial Instruments in the Metals and Mining Industry.
Jacqueline Birt, Monash University; Michaela Rankin, Monash University; Chen Lan Song, Monash University
Discussant: Deborah Carder Ivey, Thomas More College
Disclosure Quality and Corporate Governance in a Context of Controlling versus Minority Shareholder Agency Conflict.
Chiraz Ben Ali, Amiens School of Management
Discussant: Deborah Carder Ivey, Thomas More College
Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United States.
Ole-Kristian Hope, University of Toronto; Tony Kang, Oklahoma State University; Joung Kim, Nova Southeastern University; Raynolde Pereira, University of Missouri–Columbia
Discussant: Deborah Carder Ivey, Thomas More College
1.24 Effects of Mandatory IFRS Adoption
Moderator: Jenice Prather-Kinsey, The University of Alabama at Birmingham
(Accounting — 1.5 CH)
The Effects of Mandatory Adoption of International Financial Reporting Standards on Smoothness, Conservatism and Timeliness of Accounting Earnings.
Anwer S. Ahmed, Texas A&M University; Michael J. Neel, Texas A&M University; Dechun Wang, Texas A&M University
Discussant: May Zhang, University of Missouri–Columbia
Earnings Co-Movement and Accounting Comparability: The Effects of Mandatory IFRS Adoption.
Mark Lang, The University of North Carolina at Chapel Hill; Mark Maffett, The University of North Carolina at Chapel Hill; Edward Owens, The University of North Carolina at Chapel Hill
Discussant: May Zhang, University of Missouri–Columbia
The Financial Statement Implications of Mandatory IFRS Adoption: Evidence from Spain.
Diego Abellán Martínez, PricewaterhouseCoopers; Juana Aledo Martínez, Universidad Complutense de Madrid; Henghsiu Lin, University of Portland
Discussant: May Zhang, University of Missouri–Columbia
1.25 IFRS Adoption and Reporting Quality
Moderator: Flora Niu, Wilfrid Laurier University
(Accounting — 1.5 CH)
Impacts of Partial Adoption of IFRS in Brazil: Effects on Financial Information Quality of Publicly Traded Companies.
Rafael Bezerra Vieira, Universidade de São Paulo; Vinicius Aversari Martins, Universidade de São Paulo; André Machado, Universidade de São Paulo; João Carlos de Aguiar Domingues, Universidade de São Paulo
Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania
International Financial Reporting Standards and Price Informativeness: Evidence on the Trade-Off between Relevance and Reliability.
Sanjay W. Bissessur, University of Amsterdam; Allan Hodgson, University of Amsterdam
Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania
The Effect of IFRS Adoption on Earnings Informativeness about Future Earnings: Emerging Capital Market Perspective.
Shu-hsing Li, National Taiwan University and Tunghai University; Shu-hsing Wu, Chang Jung Christian University
Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania
1.26 IFRS: The SEC's Roadmap and the Contribution of the Academic Community
Moderator: Robert Hodgkinson, ICAEW
(Accounting — 1.5 CH)
Session Detail
Panelists:
Mary E. Barth, Stanford University
Prat Bhatt, Cisco Systems
Robert Herz, Financial Accounting Standards Board
James Kroeker, U.S. Securities and Exchange Commission
1.27 International Corporate Governance and Disclosure
Moderator: Susan Boedeker Hughes, University of Vermont
(Accounting — 1.5 CH)
Control Privatization, Corporate Governance and Firm Performance: Evidence from China.
Joanna L. Ho, University of California, Irvine; Xiongsheng Yang, Nanjing University; Xiang Li, Nanjing University
Discussant: Christian Stadler, Royal Holloway, University of London
The Impact of Corporate Governance Mechanisms on Corporate Internet Reporting Propensity and Comprehensiveness: Evidence from the Emerging Market of Egypt.
Khaled Samaha, The American University in Cairo; Khaled M. Dahawy, The American University in Cairo; Ahmed Abdel Meguid, The American University in Cairo; Sara Abdallah, The British University in Egypt
Discussant: Christian Stadler, Royal Holloway, University of London
Auditor-Related Disclosure in the IPO Prospectus and the Impact on Underpricing.
Inderpal Singh, Curtin University of Technology; Nigar Sultana, Curtin University of Technology; J-L.W. Mitchell Van der Zahn, Curtin University of Technology
Discussant: Christian Stadler, Royal Holloway, University of London
1.28 CEO Compensation 1
Moderator: Denise Silva Ferreira Juvenal, Prefeitura Da Cidade Do Rio de Janeiro - Controladoria Geral Do Município
(Regulatory Ethics — 1.5 CH)
CEO Pay Levels and Firm Diversification: The Premium for Operating in Multiple Countries.
Dirk E. Black, Duke University; Shane S. Dikolli, Duke University; Scott D. Dyreng, Duke University
Discussant: Christo Karuna, University of Houston
Shareholder Activism and CEO Pay.
Yonca Ertimur, Duke University; Fabrizio Ferri, Harvard University; Volkan Muslu, The University of Texas at Dallas
Discussant: Mary Ellen Carter, Boston College
Opacity and Executive Compensation.
Miguel Ferreira, University of Nova Lisbon; Paul Laux, University of Delaware; Garen Bedros Markarian, IE Business School
Discussant: David Erkens, University of Southern California
1.29 Field Studies on Management Control
Moderator: James W. Hesford, Cornell University
(Social Environment of Business — 1.5 CH)
How to Control Creative Work: The Role of Intrinsic Motivation and Task Programmability in MCS Design.
Isabella Grabner, Maastricht University; Gerhard Speckbacher, WU Vienna
Management Control and Type of Service Design: The Case of Franchising.
Sofie Verbieren, Katholieke Universiteit Leuven; Martine Cools, Rotterdam School of Management; Alexandra Van den Abbeele, Katholieke Universiteit Leuven
Organizing, Measuring and Rewarding Customer Centricity: The Case of DADA.
Massimiliano Bonacchi, University of Naples; Paolo Perego, Erasmus University
Performance Implication of Strategy-Management Control System Misfits.
Lindawati Gani, Universitas Indonesia; Johnny Jermias, Simon Fraser University
1.30 Hot Topics in Management Accounting
Moderator: Nelson U. Alino, Quinnipiac University
(Accounting — 1.5 CH)
Management Accounting Research in Healthcare.
Leslie G. Eldenburg, The University of Arizona; Ranjani Krishnan, Michigan State University
Discussant: Mina Pizzini, Southern Methodist University
Professional Accounting Media—Accountants Handing Over Control to the System.
Gudrun H. Baldvinsdottir, Gothenburg University; John Burns, Dundee University; Hanne Nörreklit, Aarhus Business School; Robert Scapens, Manchester Business School
Discussant: Aziza Laguecir-Derujinsky, BEM
1.31 Performance Measurement
Moderator: Anne M. A. Sergeant, Grand Valley State University
(Business Management and Organization — 1.5 CH)
Relationships between Objective and Subjective Performance Ratings.
Kenneth A. Merchant, University of Southern California; Carolyn Stringer, University of Otago ; Paul Theivananthampillai, University of Otago
Discussant: Xiaoling Chen, University of Illinois at Urbana–Champaign
Accounting Information, Information Media and Performance Evaluation: A Case of Rational Matching?
David E. W. Marginson, Cardiff Business School; Stuart Ogden, Sheffield University
Discussant: James Gong, University of Illinois at Urbana–Champaign
Industry Attributes and Their Influence on Managerial Pay and the Use of Performance Measures.
Christo Karuna, University of Houston
Discussant: Marilyn Waldron, University of South Australia
1.32 Accounting Theory
Moderator: Chauncey M. DePree Jr., University of Southern Mississippi
(Regulatory Ethics — 1.5 CH)
Assessing Underlying Realities of Accounting's Duality Check by the Accounting Equation: A Search for an Augmented Framework.
Sudhir Lodh, University of Wollongong; Michael J. R. Gaffikin, University of Wollongong
Discussant: Chauncey M. DePree Jr., University of Southern Mississippi
Selling the Sizzle: Modernity, Institutional Theory and the Accounting Issues of the Day.
Timothy J. Fogarty, Case Western Reserve University
Discussant: John T. Rigsby, Mississippi State University
1.33 Corporate Governance and the Public Interest I
Moderator: Andrew J. Felo, The Pennsylvania State University Great Valley
(Regulatory Ethics — 1.5 CH)
The Effect of Litigation Risk on Conservatism: A Comparative Study of PSLRA and SOX.
Meghann Abell Cefaratti, Northern Illinois University; Jack Dorminey, West Virginia University; Hui Lin, DePaul University; Tracy Reed, Appalachian State University
Discussant: Jane M. Weiss, Washington & Lee University
The Effect of SOX on the Predictability of Future Cash Flows in Litigious and Non-Litigious Industries.
Hsihui Chang, Drexel University; Sang Hyun Suh, Tennessee State University; Edward M. Werner, Drexel University; Jian Zhou, Binghamton University and Nanyang Technological University
Discussant: Andrew J. Felo, The Pennsylvania State University Great Valley
A Five-Year Look at PCAOB Inspections: How Did Large Accounting Firms Pan Out?
Bryan K. Church, Georgia Institute of Technology; Lori B. Shefchik, Georgia Institute of Technology
Discussant: Gregory A. Jonas, Case Western Reserve University
1.34 The Impact of Emerging Technologies on the Future of Assurance Services
Moderator: Graham Gal, University of Massachusetts
(Accounting — 1.5 CH)
Session Detail
Panelists:
Alex Bender, Ernst & Young
John Clements, PricewaterhouseCoopers
Tim Van Oppen, Professional Practice Director, Deloitte & Touche LLP
1.35 Auditing/Systems Education
Moderator: Kay M. Poston, University of Indianapolis
(Accounting — 1.5 CH)
Audit Education and the Real-Time Economy.
Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey; Ryan A. Teeter, Rutgers, The State University of New Jersey; John Peter Krahel, Rutgers, The State University of New Jersey
Discussant: Katherene P. Terrell, University of Central Oklahoma
Factors Influencing Student Satisfaction with Business Simulators.
Esperanza Huerta, The University of Texas at El Paso; Kathy F. Otero, The University of Texas at El Paso; Syed K. Zaidi, The University of Texas at El Paso
Discussant: Dennis Bline, Bryant University
The Topics, They Are A-Changing: The State of the Accounting Information Systems Curriculum and the Case for a Second Course.
Frank Badua, Lamar University; Mohsen Sharifi, California State University, Fullerton; Ann L. Watkins, Lamar University
Discussant: Wallace R. Wood, University of Cincinnati
1.36 State Board of Accountancy Requirements for Ethics Education in Accounting to Sit for the CPA Exam
Moderator: Steven Michael Mintz, California Polytechnic State University, San Luis Obispo
(Regulatory Ethics — 1.5 CH)
Session Detail
Panelists:
Steven Mintz, California Polytechnic State University, San Luis Obispo
Roselyn Morris, Texas State University
Melanie Thompson, Texas Lutheran University
1.37 Students and Ethical Behavior
Moderator: Robert J. Walsh, University of Dallas
(Accounting — 1.5 CH)
Can Integrating Ethics across the Curriculum Change Ethical Evaluations Made by Accounting Students?
Tara J. Shawver, King's College
Emergence of Professional Ethics in the Wake of the Recession: An Inter-Temporal Factor and Regression Analysis of Determinants to Students' Choice of Accounting as Major.
Wei Ji, Washington State University; Eric W. Lee, Washington State University
Ethical Decision Making of Accounting Students: Evidence of the Role of Gender, Cultural Background and Ethics Education.
Shireenjit Johl, Deakin University; Beverley Jackling, Victoria University; Grace Wong, RMIT University
Q-Audit: Who Cares if We Borrow Some Useful Software?
Charles D. Bailey, The University of Memphis; Jared S. Soileau, The University of Memphis
1.38 Early Identification of Promising Future Accountants
Moderator: Linda Tarrago, Hillsborough Community College
(Accounting — 1.5 CH)
Session Detail
Panelists:
Jim Maurer, Grant Thornton
Holly Paul (Presenter), PricewaterhouseCoopers
1.39 Opening the Door to Accounting History: The Virtual Museum and Archive at www.sechistorical.org.
Moderator: Carla L. Rosati, SEC Historical Society
(Regulatory Ethics — 1.5 CH)
Panelists:
Robert Colson, Grant Thornton
Zoe-Vonna Palmrose, University of Southern California
Gary J. Previts, Case Western Reserve University
