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Main Menu > Concurrent Sessions

Monday August 2, 2010
4:00 PM – 5:30 PM

3.1 Tax and Fiscal Policy
Moderator:
Michelle Johns, Deloitte & Touche
(Accounting — 1.5 CH)

Panelists:
Robert Carroll, Principal, Ernst & Young LLP
Lindy Paull, PricewaterhouseCoopers
Mel Schwartz, Grant Thornton
Tom Stout, KPMG

3.2 User and Preparer Views on the Financial Statement Presentation Project
Moderator:
Scott Taub, Managing Director, Financial Reporting Advisors
(Accounting — 1.5 CH)

Panelists:
Rick Brounstein, EVP and CFO, NewCardio, Inc.
Bob Laux, Senior Director of Financial Accounting and Reporting, Microsoft Corporation
Dane Mott, Senior Equity Analyst, J. P. Morgan
Sandra Peters, Head, Financial Reporting Policy, CFA Institute

3.3 A Problem-Based Learning Approach to Integrating Accounting and Interpersonal Skills: Educating Students on Personal Brand and Use of Social Media
Moderator:
Julie A. Peters, PricewaterhouseCoopers
(Personal Development — 1.5 CH)

Presenters:
Daniel Birch, Director, PricewaterhouseCoopers Learning & Education
Holly Paul, PricewaterhouseCoopers U.S. Recruiting Leader

3.4 Should Accounting Curricula be in Global Harmony?
Moderator:
Asheq Rahman, Massey University
(Accounting — 1.5 CH)

Panelists:
Mark Allison, Chairman International Accounting Education Standards Board
Nabil Baydoun, Hamdan Bin Mohammed e-University of Dubai
Sidney J. Gray, University of Sydney
Kazuo Hiramatsu, Kwansei Gakuin University
Bel Needles, DePaul University
Tan Hun Tong, Nanyang Technological University

3.5 Accounting Editors Panel
Moderator:
Venkatesh K. Nagar, University of Michigan Ann Arbor
(Accounting — 1.5 CH)

Panelists:
Chris Chapman, Accounting Organizations and Society
Michelle Hanlon, Journal of Accounting and Economics
Steven J. Kachelmeier, The Accounting Review
Stefan Reichelstein, Management Science
Steve Salterio, Contemporary Accounting Research
Douglas Skinner, Journal of Accounting Research
Richard Sloan, Review of Accounting Studies

3.6 Accounting Infrastructure Development
Moderator:
Frederick Choi, New York University
(Accounting — 1.5 CH)

Panelists:
Russell Guthrie, International Federation of Accountants
Zubaidur Rahman, World Bank
Vernon Soare, Institute of Chartered Accountants in England and Wales

3.7 Investor Fascination, Veto Power and Risk Dynamics
Moderator:
Tom Downen, Northern Arizona University
(Accounting — 1.5 CH)

Reforming Governance of "Too Big to Fail Banks": The Prudent Investor Rule and Enhanced Governance Disclosures by Bank Boards of Directors.
Michael Gamini Alles, Rutgers, The State University of New Jersey; John Friedland, Lawland Corporation
Discussant: Evelyn A. McDowell, Rider University

The Impact of Empowering Investors on Trust and Trustworthiness.
Kiridaran Kanagaretnam, McMaster University; Stuart Mestelman, McMaster University; Khalid Nainar, McMaster University; Mohamed Shehata, Kuwait University and McMaster University
Discussant: Katherine Kinkela, New York Institute of Technology

Hedge Funds and Unconscious Fantasy.
Arman Eshraghi, University of Edinburgh Business School; Richard Julian Taffler, Manchester Business School
Discussant: Heli Marjut Hookana, Turku School of Economics

3.8 Audit — International
Moderator:
Shifei Chung, Rowan University
(Auditing — 1.5 CH)

The Association between Audit Fees and Managerial Shareholding: Evidence from Hong Kong.
Z. Jun Lin, Hong Kong Baptist University; Ming Liu, The University of Macau
Discussant: Chih-Ying Chen, Singapore Management University

The Role of Auditing in the Voluntary Disclosure of Environmental Matters—Comparative Study of Companies Listed on Euronext Lisbon and NYSE Euronext.
Maria do Céu Almeida, ISCAL; Sílvia Raquel Martins de Matos, Instituto Superior de Contabilidade e Administração de Lisboa
Discussant: Chad A. Simon, University of Nevada, Las Vegas

The Demand for Non-Audit Services and Auditor-Client Relationships—Evidence from Swedish Smal-l and Mid-Sized Companies.
Stefan Sundgren, Umeå School of Business; Tobias Svanström, Norwegian School of Management, BI
Discussant: James H. Long, Auburn University

3.9 Auditor Tenure
Moderator:
Caroline Ford, Baylor University
(Auditing — 1.5 CH)

Audit Partner Rotation: An Analysis of Benefits and Costs.
Brian Daugherty, University of Wisconsin–Milwaukee; Denise Dickins, East Carolina University; Julia Higgs, Florida Atlantic University

Does a Long-Term Audit Partner Tenure Impair Audit Auality? A Comparison between the Ordinary Least Squares and Linear Mixed Model.
Yu-Shan Chang, National Taipei University; Min-Jeng Shiue, National Taipei University; Yu-Jr Lin, Chang Gung Memorial Hospital

Mandatory Auditor Rotation, Adoption of IFRS and Accounting Conservatism.
Gilad Livne, Cass Business School; Angela Pettinicchio, Cass Business School

The Effect of Audit Engagement and Review Partner Rotation on Audit Quality.
Friederike Lindscheid, University of Muenster; Christiane Pott, University of Muenster; Christoph Watrin, University of Muenster

3.10 Legal Liability
Moderator:
Kevan L. Jensen, The University of Oklahoma
(Auditing — 1.5 CH)

Cross-Country Evidence on the Importance of Big Four Auditors to Equity Pricing: The Mediating Role of Legal Institutions.
Sadok El Ghoul, University of Alberta; Omrane Guedhami, University of South Carolina; Jeffrey Arthur Pittman, Memorial University of Newfoundland

Legal Liability of Auditing Misstatements in China.
Yingfa Lu, University of Bristol; Falconer Mitchell, University of Edinburgh; Chris Pong, University of Nottingham

The Influence of Auditor Legal Liability on Conservative Financial Reporting in the Property-Casualty Insurance Industry.
Jennifer J. Gaver, University of Georgia; Jeffrey S. Paterson, Florida State University; Carl Pacini, Florida Gulf Coast University

3.11 Audit Reporting
Moderator:
John O. Mason, The University of Alabama
(Auditing — 1.5 CH)

Assurance Services in Sustainability Reporting: Evidential Structure, Level of Assurance, and Potential Auditor's Behavior.
Rajendra P. Srivastava, The University of Kansas; S. Sunita Rao, The University of Kansas; Theodore J. Mock, University of California, Riverside and University Maastricht
Discussant: Paul N. Michas, University of Missouri–Columbia

Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors.
Glen L. Gray, California State University, Northridge; Jerry L. Turner, The University of Memphis; Paul J. Coram, University of Melbourne; Theodore J. Mock, University of California, Riverside
Discussant: To be announced

Evidence of an Expectation Gap for Greenhouse Gas Emissions Assurance.
Wendy J. Green, University of New South Wales; Qixin Li, University of New South Wales
Discussant: To be announced

3.12 Private Clients
Moderator:
Angie M. Abdel Zaher, American University in Cairo
(Auditing — 1.5 CH)

Strategic Fee Discounting by Big 4 Audit Firms in Private Client Segments.
Wouter Dutillieux, KU Leuven; Donald Stokes, Monash University; Marleen Willekens, KU Leuven
Discussant: Angie M. Abdel Zaher, American University in Cairo

Agency Conflicts and Auditing in Private Firms.
Ole-Kristian Hope, University of Toronto; John Christian Langli, Norwegian School of Management; Wayne B. Thomas, The University of Oklahoma
Discussant: Ahmed Abdel-Meguid, American University in Cairo

The Voluntary Demand for Audits in the United States: The Case of Privately-Held Banks.
Brad J. Reed, Southern Illinois University Edwardsville; Gregory Sierra, Southern Illinois University Edwardsville
Discussant: Ann Gamble Backof, The University of Georgia

3.13 Accounting Conservatism
Moderator:
Ramgopal Venkataraman, Southern Methodist University
(Accounting — 1.5 CH)

When Will Firms Impair Goodwill under Conservative Accounting? A Theoretical Evaluation.
Sven-Erik Johansson, Stockholm School of Economics; Tomas Hjelström, Stockholm School of Economics; Niclas Hellman, Stockholm School of Economics
Discussant: Mary Fischer, The University of Texas at Tyler

Types of Conservatism and Management Control.
Jumpei Nishitani, Ritsumeikan University
Discussant: Sudipta Basu, Temple University

Prudence Demands Conservatism.
Michael T. Kirschenheiter, University of Illinois at Chicago; Ram T. S. Ramakrishnan, University of Illinois at Chicago
Discussant: Bjorn Jorgensen, University of Colorado

3.14 Analysts' Incentives
Moderator:
Ping Wang, Baruch College–CUNY
(Accounting — 1.5 CH)

Institutional Investors, Commission Fees, and Analyst Bias.
Zhaoyang Gu, University of Minnesota; Zengquan Li, Shanghai University of Finance and Economics; Yong Yang, The Chinese University of Hong Kong
Discussant: Devin Shanthikumar, Harvard University

The Use of Earnings Forecasts in Stock Recommendations: Are Accurate Analysts More Consistent?
Asher Curtis, The University of Utah; Andreas Simon, California Polytechnic State University, San Luis Obispo
Discussant: Brian Rountree, Rice University

A Debt Analysts' View of Debt-Equity Conflicts of Interest.
Gus De Franco, University of Toronto; Florin Vasvari, London Business School; Dushyantkumar Vyas, University of Toronto; Regina Wittenberg Moerman, The University of Chicago
Discussant: Liang Tan, Northwestern University

3.15 Discretionary Accruals and Future Earnings
Moderator:
Patrick E. Hopkins, Indiana University
(Accounting — 1.5 CH)

A New Measure of Estimating the Discretionary Portion of Loan Loss Provisions.
Elizabeth M. Devos, The University of Texas at El Paso

Reversion of RNOA and its Components.
Robert F. Halsey, Babson College

The Effect of R&D Investment on Future Earnings Uncertainty: New Evidence.
Feng Gu, University at Buffalo, SUNY; Weimin Wang, St. Louis University

The Role of Industry Classification in Estimating Discretionary Accruals.
Karel Hrazdil, Simon Fraser University; Thomas Scott, University of Alberta

3.16 Earnings Announcements
Moderator:
Danny Lanier, Syracuse University
(Accounting — 1.5 CH)

Options Trading Volume and Stock Price Response to Earnings Announcements.
Cameron Truong, Monash University; Charles Corrado, Deakin University
Discussant: Paul Polinski, University of Illinois

The Earnings/Returns Association: Levels and Changes, Annual versus Quarterly Event Windows, and "Other Information."
Kathryn E. Easterday, Miami University; Pradyot K. Sen, University of Cincinnati; Jens A. Stephan, Eastern Michigan University
Discussant: Frank Heflin, Florida State University

International Diversification and Post Earnings Announcement Drift.
Changjiang Wang, Florida International University
Discussant: William D. Brown, Quinnipiac University

3.17 Earnings Announcements and Risk
Moderator:
Mindy S. Wolfe, University of Waterloo
(Accounting — 1.5 CH)

How Important are Earnings Announcements as an Information Source?
Sudipta Basu, Temple University; Truong Xuan Duong, National University of Singapore; Stanimir Markov, The University of Texas at Dallas; Eng Joo Tan, Singapore Management University
Discussant: Jimmy Lee, Northwestern University

Investor Fear and Earnings Management: VIX-Based Evidence.
Joachim Gassen, Humboldt University Berlin; Garen Bedros Markarian, IE Business School
Discussant: Amy P. Hutton, Boston College

Earnings Announcements and Non-Diversifiable Risk.
Mary E. Barth, Stanford University; Eric C. So, Stanford University
Discussant: Robert Pawlewicz, Baruch College–CUNY

3.18 Fair Value Accounting: Friend or Foe?
Moderator:
Humberto R. Ribeiro, Leicester Business School
(Accounting — 1.5 CH)

Fair Value Accounting and Bank's Stability.
Suning Zhang, George Mason University; Yan Zhang, Office of the Comptroller of the Currency, U.S. Department of the Treasury
Discussant: Urooj Khan, Columbia University

Unintended Consequence: Fair Value Accounting Informs on Liquidity Risk.
Baruch Lev, New York University; Nan Zhou, Binghamton University, SUNY
Discussant: Joel Jameson, Silicon Economics, Inc.

Are Fair Values Used to Assess Management's Stewardship? An Empirical Examination of U.K. Real Estate Firms.
Darren M. Henderson, University of Waterloo
Discussant: Stephani Mason, Rutgers University

3.19 Financial Analysis
Moderator:
Siyi Li, University of Illinois at Urbana–Champaign
(Accounting — 1.5 CH)

Do Investors Understand Loss Persistence?
Kevin Ke Li, University of Toronto
Discussant: Nazik S. Roufaiel, Empire State College, SUNY CDL

Customer-Base Concentration: Implications for Firm Performance and Capital Markets.
Panos N. Patatoukas, Yale University
Discussant: Clare Wang, University of Pennsylvania

Earnings Volatility and the Post-Earnings Announcement Drift.
Sean Shun Cao, University of Illinois at Urbana–Champaign; Ganapathi S. Narayanamoorthy, University of Illinois at Urbana–Champaign
Discussant: Hanna Lee, Columbia University

3.20 Governance and Accounting Issues in Family Firms
Moderator:
Gavin Cassar, University of Pennsylvania
(Accounting — 1.5 CH)

Insider Trading and Family Firms.
Lilian H. Chan, University of Hong Kong; Tai-Yuan Chen, Hong Kong University of Science and Technology; Gilles Hilary, HEC Paris
Discussant: Francois Brochet, Harvard University

Internal Control Quality of Family Firms.
Shu-Ling Wu, The University of Texas at Dallas; Shu Lin, California State University, Fresno; Indranil Bardhan, The University of Texas at Dallas
Discussant: Gavin Cassar, University of Pennsylvania

Earnings Management Priorities of Private Family Firms.
Mohammad J. Abdolmohammadi, Bentley University; Erlend Kvaal, Norwegian School of Management; John Christian Langli, Norwegian School of Management
Discussant: Michaela Rankin, Monash University

3.21 How Does Non-mandatory Accounting-related Information Affect Users' Judgments?
Moderator:
Holly Yang, University of Pennsylvania
(Accounting — 1.5 CH)

The Effects of Analyst Forecasts and Management Forecast Consistency on Perceptions of Management Forecast Credibility.
Lisa Milici Gaynor, University of South Florida; Andrea S. Kelton, Wake Forest University
Discussant: Tiago Cardao-Pito, University of Strathclyde Business School and ISEG, Technical University of Lisbon

Who Believes the Hype? An Experimental Examination of How Language Affects Investor Judgments.
Jeffrey Hales, Georgia Institute of Technology; Jason Kuang, Georgia Institute of Technology; Shankar Venkataraman, Georgia Institute of Technology
Discussant: Max Hewitt, Indiana University

The Role of Non-Binding Guidance in Bargaining: An Experimental Investigation.
Amy Choy, University of Alberta; Ronald King, Washington University
Discussant: Natalia Mintchik, University of Missouri–St. Louis

3.22 Implied Cost of Capital
Moderator:
Zhaohui Randall Xu, University of Houston–Clear Lake
(Accounting — 1.5 CH)

Are Prophets Myopic? Evidence from Analyst Recommendations and the Implied Cost of Equity.
Raj Aggarwal, The University of Akron; Dev R. Mishra, University of Saskatchewan; Craig A. Wilson, University of Saskatchewan
Discussant: Christine A. Botosan, The University of Utah

Bank Failure, Mark-to-Market and the Financial Crisis.
Amir Amel-Zadeh, University of Cambridge; Geoff Meeks, University of Cambridge
Discussant: Kristian D. Allee, Michigan State University

Financial Restatements, Litigation, and Implied Cost of Equity.
Dev Mishra, University of Saskatchewan; Katsiaryna Salavei, Fairfield University
Discussant: Christine A. Botosan, The University of Utah

3.23 Incentives and Impairments
Moderator:
William D. Brown, Quinnipiac University
(Accounting — 1.5 CH)

Earnings Management by Avoiding or Reducing Goodwill Impairments.
Dennis J. Chambers, Kennesaw State University

Inventory Write-Downs in the Semiconductor Industry.
Hui Chen, University of Colorado at Boulder; Sundaresh Ramnath, University of Miami; Srinivasan Rangan, University of California, Davis; Steve Rock, University of Colorado at Boulder

Voluntary Disclosure of Fair Value Accounting for Goodwill Impairment: An Examination of Determinants and Usefulness.
Vincent Y. S. Chen, National University of Singapore; Feng Gu, University at Buffalo, SUNY

3.24 Securitization
Moderator:
Flora Niu, Wilfrid Laurier University
(Accounting — 1.5 CH)

Are Short Sellers Informed? New Evidence from Short Sales on Financial Firms during the 2007–2008 Subprime Mortgage Crisis.
Ming Liu, Binghamton University, SUNY; Tongshu Ma, Binghamton University, SUNY; Yan Zhang, Binghamton University, SUNY
Discussant: Daniel J. Taylor, Stanford University

Asset Securitizations and Credit Risk.
Mary E. Barth, Stanford University; Gaizka Ormazabal, Stanford University; Daniel J. Taylor, Stanford University
Discussant: Sam Bonsall, The Pennsylvania State University

3.25 Fraud Audit Risk (Archival)
Moderator:
Ted J. Takamura, Eastern Oregon University
(Auditing — 1.5 CH)

An Analysis of Financial Statement Fraud at the Audit Assertion Level.
Neil L. Fargher, The Australian National University; Renee Radich, Macquarie University; Zhe (Isabel) Wang, The Australian National University
Discussant: Romana Autrey, University of Illinois at Urbana–Champaign

Are Higher Audit Fees a Cost Consequence Associated with a U.S. Securities and Exchange Commission Investigation of the Client?
Willie E. Gist, Ohio University; Winifred D. Scott, Arizona State University
Discussant: Elisabeth Peltier Wagner, Baruch College–CUNY

Evidence of Clients' Controversial Activities on Audit Pricing.
Kevin Koh, Nanyang Technological University; Yen H. Tong, Nanyang Technological University
Discussant: Stephen L. Taylor, University of Technology-Sydney

3.26 Going Concern Disclosures
Moderator:
Sridhar Ramamoorti, Infogix, Inc.
(Auditing — 1.5 CH)

Audit Partner Characteristics and Going-Concern Opinions.
Wenching Chang, National Changhua University of Education; Hiu Lam Choy, Drexel University
Discussant: Mary Jepperson, College of Saint Benedict and Saint John's University

Non-Audit Fees and Auditor Independence: New Evidence Based on Going Concern Opinions for U.S. Companies Under Stress.
Paul A. Griffin, University of California, Davis; David H. Lont, University of Otago
Discussant: Shaio Yan Huang, National Chung Cheng University

Non-Audit Fees and Auditor Independence: Recent Evidence from Going Concern Reporting Decisions.
Marshall A. Geiger, University of Richmond; Allen D. Blay, Florida State University
Discussant: Carol Dee, University of Colorado at Denver

3.27 Government and Nonprofit Governance and Reporting
Moderator:
Rabih Y. Zeidan, Texas A&M University, Corpus Christi
(Accounting — 1.5 CH)

The Failure of Private Foundations to Anticipate Distribution Shortfalls, Causing Effective Tax Rates Greater than 100%.
Noel Addy, Mississippi State University; Timothy Yoder, University of Nebraska at Omaha
Discussant: Jenna Meints, The University of North Carolina at Chapel Hill

Accounting Discretion, Strategic Decisions, and Reported Administrative Spending: Evidence from Nonprofit Executives.
Linda M. Parsons, The University of Alabama; Charlotte Pryor, University of Southern Maine; Andrea Alston Roberts, University of Virginia
Discussant: Teresa P. Gordon, University of Idaho

Investigating Individual Donor Information Search-the Relevance of Nonprofit Efficiency and Nonfinancial Information.
Evelyn A. McDowell, Rider University; Wei Li, Kent State University; Pamela C. Smith, The University of Texas at San Antonio
Discussant: Stephen S. Brigham, University of Wisconsin–Oshkosh

3.28 XBRL: What Have We Really Learned?
Moderator:
Robert Hodgkinson, ICAEW (Institute of Chartered Accountants in England and Wales)
(Accounting — 1.5 CH)

Session Detail

Panelists:
David Blaszkowsky, Director of Interactive Disclosure, Office of Interactive Data, Securities and Exchange Commission
Mark Latham, ProxyDemocracy
Michelle Leder, footnoted.org
Andy Lymer, Birmingham University
Saeed Roohani, Bryant University

3.29 Factors Affecting Analyst Forecast Properties
Moderator:
Fouad K. AlNajjar, Baker College Center for Graduate Studies
(Accounting — 1.5 CH)

The Effect of Geographic Dispersion and Global Integration on the Accuracy and Bias of Financial Analysts' Earnings Forecasts.
Jing Lin, Saint Joseph's University; Alfredo J. Mauri, Saint Joseph's University; João Neiva De Figueiredo, Saint Joseph's University
Discussant: Frederick Lindahl, The George Washington University

The Impact of Differences in U.S. GAAP and IFRS on Disseminating Accounting Information.
Ran Ron Barniv, Kent State University; Mark Myring, Ball State University
Discussant: Olena Watanabe, University of Missouri–Columbia

3.30 Earnings Management: Incentives and Measurement
Moderator:
Naciri Ahmed, University of Quebec at Montreal
(Accounting — 1.5 CH)

Do Merger Acquirers Manage Earnings? A Creditor Perspective.
Huong Higgins, Worcester Polytechnic Institute
Discussant: Steve W. Lin, Florida International University

Accounting Restatement and Family Firms: Agency Problems and Reputation of Integrity.
Shu-Hui Sue, National Taichung Institute of Technology; Chen-Lung Chin, National Chengchi University
Discussant: Steve W. Lin, Florida International University

Improving the Power of Accrual Models: The Mixture Approach.
Antonio Fabio Di Narzo, University of Bologna; Marzia Freo, University of Bologna; Marco Maria Mattei, University of Bologna
Discussant: Steve W. Lin, Florida International University

3.31 Evaluating the impact of Disclosure and Information Asymmetry
Moderator:
Aida Sy, Manhattan College
(Accounting — 1.5 CH)

Information Asymmetry and Takeovers.
Martin A. Bugeja, University of Technology; Robert Czernkowski, University of Technology, Sydney; Raghav Jain, University of Technology, Sydney
Discussant: André Machado, Universidade de São Paulo campi Ribeirão Preto

Can Additional Form 20F Risk Disclosure Reduce Information Asymmetries? Evidence for Firms Cross-Listed on NYSE.
Ine Danckaert, KU Leuven; Ann Gaeremynck, KU Leuven; Nancy Huyghebaert, KU Leuven
Discussant: André Machado, Universidade de São Paulo campi Ribeirão Preto

Impact of Quarterly Disclosure on Information Asymmetry: Evidence from Tokyo Stock Exchange Firms.
Keiichi Kubota, Chuo University; Kazuyuki Suda, Waseda University; Hitoshi Takehara, Waseda University
Discussant: André Machado, Universidade de São Paulo campi Ribeirão Preto

3.32 Reporting and Valuation Issues
Moderator:
Heibatollah Sami, Lehigh University
(Accounting — 1.5 CH)

Financial Performance Explanations and Institutional Setting.
Walter A. Aerts, University of Antwerp; Ann Tarca, University of Western Australia
Discussant: Razvan V. Mustata, Babes-Bolyai University

Market Size: The Unheralded Driver of Value Relevance Differences in Cross-Country Studies?
Stefan Veith, Bremen University; Joerg R. Werner, Bremen University
Discussant: Yongtao Hong, North Dakota State University

Are Offshore Firms Worth More?
Art Durnev, McGill University; Tiemei Li, University of Windsor; Michel Magnan, Concordia University
Discussant: Raynolde Pereira, University of Missouri–Columbia

3.33 Archival Studies in Management Accounting
Moderator:
Dennis Bline, Bryant University
(Accounting — 1.5 CH)

Customer Satisfaction, Customer Servicing Costs and Customer Profitability: Empirical Evidence from the Financial Services Industry.
Frank H. M. Verbeeten, RSM Erasmus University; Maarten Terpstra

Relative Wages and Employee Theft: Evidence from Retail Chains.
Clara Xiaoling Chen, University of Illinois at Urbana–Champaign; Tatiana Sandino, University of Southern California

The Hybrid Discipline: Management Control.
Kenneth J. Euske, Naval Postgraduate School; James W. Hesford, Cornell University; Mary A. Malina, University of Colorado at Denver

The Impact of Monitoring on Behavior and Outcome Control: Theory and Evidence on Retail Sales Productivity.
Rajiv D. Banker, Temple University; Seok-Young Lee, Sungshin Women's University; Jose M. Plehn-Dujowich, Temple University

3.34 Experiments in Management Accounting
Moderator:
Anne M. A. Sergeant, Grand Valley State University
(Accounting — 1.5 CH)

Effects of Subjectivity and Goal Difficulty on Performance.
Khim Kelly, University of Waterloo; Thomas Vance, University of Waterloo; Alan Webb, University of Waterloo
Discussant: Jeffrey Hales, Georgia Institute of Technology

Modeling the Antecedents of Incomplete Contract Choice in Bilateral Trade and Discussion of Trade Outcomes: An Experimental Investigation.
Fabienne Miller, Worcester Polytechnic Institute; Christine Denison, Iowa State University
Discussant: Dutch Fayard, University of North Texas

How Incentive Contracts and Task Complexity Influence and Facilitate Long-Term Performance.
Leslie Berger, Brock University
Discussant: Xiaotao Kelvin Liu, Northeastern University

3.35 Management Estimates
Moderator:
Ramachandran Natarajan, The University of Texas at Dallas
(Accounting — 1.5 CH)

Management Forecast Accuracy and CEO Turnover.
Sam Lee, University of Illinois at Chicago; Steven R. Matsunaga, University of Oregon; Chul W. Park, The University of Hong Kong
Discussant: Bin Miao, National University of Singapore

Firm Productivity and Earnings Management Behaviors.
Kuei-Fu Li, National Taiwan University; Shu-Hsing Li, National Taiwan University and Tunghai University
Discussant: Steven R. Matsunaga, University of Oregon
[PRESENTATION CANCELLED]

Management Estimates of Cost of Capital.
Vincent Y. S. Chen, National University of Singapore; Bin Miao, National University of Singapore
Discussant: Ramachandran Natarajan, The University of Texas at Dallas

3.36 Emerging Issues and Technology Adoption
Moderator:
Stephanie Farewell, University of Arkansas at Little Rock
(Accounting — 1.5 CH)

Will XBRL Improve Corporate Governance? A Framework for Using Interactive Data to Enhance Governance Decision Making.
Michael Gamini Alles, Rutgers, The State University of New Jersey; Maciej Piechocki, International Accounting Standards Committee Foundation
Discussant: Laxmikantham Padakanti, Addis Ababa University, Ethiopia

XBRL Adoption: Culture and Institutional Factors Influencing the Decision to Mandate.
Cassy Daniels Henderson, The University of Texas at El Paso
Discussant: Clinton White, University of Delaware

Formal Definition of Policy Constraints in REA Enterprise Systems.
Guido L. Geerts, University of Delaware
Discussant: Ryan Teeter, Rutgers, The State University of New Jersey

3.37 Educating to Meet the Profession's Needs
Moderator:
Annette H. Tollett, Saint Leo University
(Accounting — 1.5 CH)

Full-Time Accounting Internships and Concurrent Academic Performance of Full-Time Students.
Abdus Shahid, The College of New Jersey; Hossein Nouri, The College of New Jersey
Discussant: Deborah Carder Ivey, Thomas More College

Producing Successful Accounting Majors: Recruitment and Retention of Accounting Students.
Rebecca Kaenzig, Appalachian State University; Rachel Keller, Appalachian State University
Discussant: Edward R. Walker, University of Central Oklahoma

Bridging the Student-Practitioner Gap: The Accounting Student-Practitioner Day (ASPD) Program.
David B. Law, Youngstown State University; Raymond J. Shaffer, Youngstown State University; David E. Stout, Youngstown State University
Discussant: Edward R. Walker, University of Central Oklahoma

3.38 Student Engagement and Motivation
Moderator:
Bryan J. Bessner, George Brown College
(Accounting — 1.5 CH)

But I Was So Well-Prepared: How Views of Intelligence Affect Academic Performance and Calibration.
Susan P. Ravenscroft, Iowa State University; Tammy R. Waymire, Northern Illinois University; Timothy D. West, Northern Illinois University

Cognitive Conflict Tasks in Accounting Courses Predict Improvements in General Academic Achievement.
Carol Springer Sargent, Georgia State University; A. Faye Borthick, Georgia State University

Field Dependency: How this Cognitive Ability Impacts Examination Performance on Questions Containing Differing Degrees of Structure and Context Familiarity.
Stuart H. Jones, University of Calgary; Michael Wright, University of Calgary

The Effects of Cognitive Misfit on Accounting Student Performance.
Darla D. Honn, University of Illinois at Springfield; Joseph C. Ugrin, Kansas State University

3.39 The Introductory Accounting Course: Purposes, Pedagogies, Challenges, and Tensions
Moderator:
Jack E. Wilkerson Jr., Wake Forest University
(Accounting — 1.5 CH)

Session Detail

Panelists:
Norma Ramirez Montague, Wake Forest University
Earl Kay Stice, Brigham Young University
Doyle Z. Williams, Kennesaw State University
Jan R. Williams, The University of Tennessee

3.40 American Corporate Accounting Pioneers
Moderator:
Angelica Santos, Faculdade Mauricio de Nassau
(Accounting — 1.5 CH)

Filling the Void: An Analysis of the Environment at the Time of the Bell System's Development of Group Accounting, 1910–1937.
Deirdre M. Collier, Fairleigh Dickinson University
Discussant: Paul J. Miranti, Rutgers, The State University of New Jersey

A Historical View of Management Accounting in the Early Years of Ford Motor Company.
Yvette J. Lazdowski, Plymouth State University
Discussant: Deirdre M. Collier, Fairleigh Dickinson University

The Chesapeake and Ohio Canal Company: A Financial History.
Robert W. Russ, Northern Kentucky University; Gary John Previts, Case Western Reserve University; Edward N. Coffman, Virginia Commonwealth University
Discussant: Angelica Santos, Faculdade Mauricio de Nassau

 



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