AAA Home

American Accounting Association


Premier Sponsors


American Accounting Association

Main Menu > Concurrent Sessions

Tuesday August 3, 2010
10:15 AM – 11:45 AM

4.1 AACSB Accounting Accreditation Standards
Moderator:
Jerry Trapnell, Chief Accreditation Officer, AACSB International
(Accounting — 1.5 CH)

Panelists:
Ray Whittington, Dean, School of Business, DePaul University
Jan Williams, Dean, The University of Tennessee

4.2 COSO Panel: Addressing Challenges with Control Environment and Risk Assessment
Moderator:
Larry Rittenberg, COSO Chair Emeritus, Professor at University of Wisconsin–Madison
(Accounting — 1.5 CH)

Panelists:
Martin F. Baumann, Chief Auditor, PCAOB
Mark S. Beasley, Deloitte Professor of Enterprise Risk Management, North Carolina State University and COSO Board Member
Charles E. Landes, Vice President, AICPA, and COSO Board Member
David L. Landsittel, COSO Chair; Corporate Director

4.3 Sustainability Issues: Best Practices for Accounting Courses
Moderator:
Sherry Mills, New Mexico State University
(Specialized Knowledge and Applications — 1.5 CH)

Panelists:
Cathleen Burns, University of Colorado at Boulder
Kate Lancaster, California Polytechnic State University, San Luis Obispo
Susan Wolcott, CA School of Business

4.4 Behavioral Perspectives
Moderator:
Susan Krische, American University
(Accounting — 1.5 CH)

Panelists:
Robert Bloomfield, Cornell University
William Kinney, The University of Texas at Austin
Ranjani Krishnan, Michigan State University
Anne Magro, George Mason University
Hun Tong Tan, Nanyang Technological University

4.5 Dynamic Incentives
Moderator:
Dhananjay Nanda, University of Miami
(Accounting — 1.5 CH)

Panelists:
Shane S. Dikolli, Duke University
Raffi Indjejikian, University of Michigan
Laurence Van Lent, Tilburg University

4.6 Employment Policy, Evaluations and Incentives
Moderator:
Jonathan Farrar, York University
(Personnel/HR — 1.5 CH)

Incentive Systems and Proactive Work Behavior: The Moderating Effects of Task Uncertainty.
Lan Guo, Wilfrid Laurier University; Bernard Wong-On-Wing, Washington State University; Gladie Lui, Lingnan University
Discussant: Jonathan Farrar, York University

The Impact of the Choice of Performance Evaluation System on the Magnitude of the Outcome Effect.
Lasse Mertins, Towson University
Discussant: Ozlem Arikan, University of Illinois at Urbana Champaign

Promotion Policies and Research in Spain: Expected and Unexpected Effects.
Soledad Moya, Universitat Autonoma de Barcelona; Diego Prior, Universitat Autonoma de Barcelona; Gonzalo Rodriguez, Universitat Autonoma de Barcelona
Discussant: E. G. Henry, Southeast Missouri State University

4.7 Applied Tax Research
Moderator:
Doug Stives, Monmouth University
(Taxes — 1.5 CH)

The Application of the I.R.C. § 469 Material Participation Standard to Members of Limited Liability Companies.
Donald T. Williamson, American University; Andrew Blair Staley, Bloomsburg University of Pennsylvania
Discussant: Brigitte W. Muehlmann, Suffolk University

Analyzing the Impact of Taxation on Cost Allocation Decisions: The Example of Value Added Tax as a Potential Cost Driver.
Fabien De Geuser, ESCP Europe; Pierre-Marie Glauser, University of Lausanne
Discussant: Robert Walsh, University of Dallas

Converting a C Corporation into a Limited Liability Company (LLC): Quantifying the Tax Costs and Benefits.
John Everett, Virginia Commonwealth University; Cherie Hennig, The University of North Carolina at Wilmington; William Raabe, The Ohio State University
Discussant: John Dexter, Northwood University

4.8 Effects of Taxes on Investor Decisions
Moderator:
Andrew D. Cuccia, The University of Oklahoma
(Taxes — 1.5 CH)

The Perception of Income Taxation on Risky Investments. An Experimental Analysis of Different Methods of Loss Compensation.
Martin Fochmann, Wuerzburg University; Dirk Kiesewetter, Wuerzburg University; Abdolkarim Sadrieh, Magdeburg University
Discussant: Charles R. Enis, Pennsylvania State University

The Effect of Tax Clientele Uncertainty on Individual Investment Decisions: Experimental Evidence.
Christiane Pott, University of Muenster; Sonja Rieger, University of Muenster; Christoph Watrin, University of Muenster
Discussant: Scott Boylan, Washington & Lee University

The Impact of the Timing and Direction of Tax Changes on Investment in Risky Assets.
Diana Falsetta, University of Miami; Tim Rupert, Northeastern University; Arnie Wright, Northeastern University
Discussant: Cynthia Vines, University of Kentucky

4.9 Tax Aggressiveness
Moderator:
Susan Gyeszly, Arizona State University
(Taxes — 1.5 CH)

Shareholder Investment Horizons and Tax Aggressiveness.
Inder K. Khurana, University of Missouri–Columbia; William J. Moser, University of Missouri–Columbia
Discussant: Lisa Eiler, California State University, Fullerton

Tax Aggressiveness and Accounting Fraud.
Clive Lennox, Nanyang Technological University; Petro Lisowsky, University of Illinois at Urbana–Champaign; Jeffrey Pittman, Memorial University of Newfoundland
Discussant: Amy Dunbar, University of Connecticut

The Relation between CEO Retirement and Tax Reporting Aggressiveness.
Jared A. Moore, Oregon State University; Donald O. Neubaum, Oregon State University
Discussant: T. J. Atwood, Florida State University

4.10 Audit Competition
Moderator:
Ayalew Lulseged, Florida State University
(Auditing — 1.5 CH)

Auditor Competition and Auditor Independence: The Quality of Financial Statements.
David G. Harris, Syracuse University; Scott Duellman, Binghamton University, SUNY

Big Four Audit Market Concentration and Client Earnings Quality Around the World.
Jere R. Francis, University of Missouri–Columbia; Paul Michas, University of Missouri–Columbia; Scott Seavey, University of Missouri–Columbia

CPE, Market Segmentation, and Competitive Strategies: Evidence of Audit Firms in Taiwan.
Yahn-Shir Chen, National Yunlin University of Science and Technology; Shaw-Ping Chen, Providence University and National Yunlin University of Science and Technology; Kuo-Tson Goan, National Kaohsiung University of Applied Sciences and National Yunlin University of Science and Technology

The Effects of Audit Market Competition on Audit Quality.
Ruey-Dang Chang, National Chung Hsing University; Chun-Ju Fang, National Changhua University of Education; Yee-Chy Tseng, National Kaohsiung University of Applied Sciences

4.11 Audit Materiality
Moderator:
Marsha Keune, University of Wisconsin–Madison
(Auditing — 1.5 CH)

The Materiality of Quantitatively Large Misstatements: Evidence from Staff Accounting Bulletin No. 108.
Thomas C. Omer, Texas A&M University; Marjorie K. Shelley, Texas A&M University; Anne M. Thompson, Texas A&M University
Discussant: Marsha Keune, University of Wisconsin–Madison

Auditor Characteristics and Early Accounting Error Detection: Evidence from Financial Restatements.
Haeyoung Shin, University of Houston–Clear Lake; Randall Zhaohui Xu, University of Houston–Clear Lake; Michael Lacina, University of Houston–Clear Lake
Discussant: Thomas C. Omer, Texas A&M University

Do Auditors Waive Opportunistic Misstatements as Immaterial? Evidence from Staff Accounting Bulletin No. 108.
Thomas C. Omer, Texas A&M University; Marjorie K. Shelley, Texas A&M University; Anne M. Thompson, Texas A&M University
Discussant: Carol Dee, University of Colorado at Denver

4.12 Auditor Choice / Change 2
Moderator:
Stanley E. Jenne, Utah Valley University
(Auditing — 1.5 CH)

Impact of Retained Ownership, CEO-Chair Duality and Foreign Equity Participation on Auditor Choice of IPO Firms: Evidence from an Emerging Market.
AKM W. Karim, Saint Mary's College of California; Tony Van Zijl, Victoria University of Wellington; Sabur Mollah, Stockholm University Business School
Discussant: Jim Irving, The College of William & Mary

An Ex Post Examination of Auditor Resignations.
Anthony H. Catanach, Villanova University; Jim Irving, The College of William & Mary; Susan Perry Williams, University of Virginia; Paul Walker, University of Virginia
Discussant: Mark Kohlbeck, Florida Atlantic University

Engaging Auditors: Field Investigation of a Courtship.
Krista Fiolleau, University of Alberta; Kris Hoang, University of Alberta; Karim Jamal, University of Alberta; Shyam Sunder, Yale University
Discussant: Steven Salterio, Queen's University

4.13 Judgment and Decision Making
Moderator:
Stanley F. Biggs, University of Connecticut
(Auditing — 1.5 CH)

Closing the Loop: Review Process Factors affecting Audit Staff Follow-Through.
Tamara A. Lambert, University of Massachusetts Amherst; Christopher P. Agoglia, University of Massachusetts Amherst
Discussant: Travis Holt, The University of Tennessee at Chattanooga

Testing the CPA Reliability Framework: The Effects of Engagement Type and Provision of Nonattest Services on Lenders' Judgments.
F. Todd DeZoort, The University of Alabama; Mark H. Taylor, Case Western Reserve University; Travis Holt, The University of Tennessee at Chattanooga
Discussant: To Be Announced

A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks.
Jacqueline Hammersley, University of Georgia
Discussant: Tamara A. Lambert, University of Massachusetts Amherst

4.14 Sarbanes-Oxley
Moderator:
Louis-Philippe Sirois, HEC Montreal
(Auditing — 1.5 CH)

Unintended Consequences of Section 201 of the Sarbanes-Oxley Act.
Derek K. Chan, University of Hong Kong
Discussant: Feng LIU, Sun Yatsen University

Does Exempting Non-Accelerated Filers From Section 404 of the Sarbanes-Oxley Act Impair Earnings Quality?
Gopal Krishnan, Lehigh University; Wei Yu, Lehigh University
Discussant: Mikhail Pevzner, George Mason University

Internal Control Weaknesses, Information Asymmetry and Market Liquidity: Evidence from SOX Section 404.
Chen-Lung Chin, National Chengchi University; Tzu-Ching Weng, National Chengchi University
Discussant: Brian Daugherty, University of Wisconsin–Milwaukee

4.15 Asymmetric Information
Moderator:
Julia Sawicki, University of Lisbon
(Accounting — 1.5 CH)

Asymmetric Timeliness and Delayed Recognition of Bad News.
Bong Hwan Kim, American University
Discussant: Shunlan Fang, University of Rochester

The Informativeness of Insider Trading on the Innovation Value of Patents.
Hsihui Chang, Drexel University; Hiu Lam Choy, Drexel University; Eric Zheng, The University of Texas at Dallas
Discussant: David Folsom, Lehigh University

The Capital Market Implications of Early Form 10-K Filings.
Preeti Choudhary, Georgetown University; Kenneth Merkley, University of Michigan; Jason Schloetzer, Georgetown University
Discussant: Lisa Kutcher, Colorado State University

4.16 Compensation in Financial Services Firms
Moderator:
Isho Tama-Sweet, California State University, Fullerton
(Accounting — 1.5 CH)

The Effect of Executive Compensation Structure on the Riskiness of Banks' Asset Portfolios: Evidence from the U.S.
Fatima A. Alali, California State University, Fullerton
Discussant: Long Chen, George Mason University

On Fair Value Accounting and Compensation in Banks.
Gilad Livne, Cass Business School; Garen Bedros Markarian, IE Business School; Alistair Milne, Cass Business School
Discussant: Yang Xu, The University of Kansas

Executive Pay Restrictions: Do They Restrict Firms' Willingness to Participate in TARP?
Brian D. Cadman, The University of Utah; Mary Ellen Carter, Boston College; Luann J. Lynch, University of Virgina
Discussant: Ryan Leece, Virginia Tech

4.17 Debt Contracting
Moderator:
Joerg R. Werner, Bremen University
(Accounting — 1.5 CH)

The Value of Financial Statement Verification: Evidence from Private U.S. Firms.
Michael Minnis, University of Michigan
Discussant: Frank Zhang, Yale University

Does Utility Regulation Substitute for Debt Covenants?
Ervin L. Black, Brigham Young University; Thomas Carnes, Berry College; Joshua Mallett; Michael Mosebach, The University of Akron
Discussant: Scott Liao, University of Toronto

4.18 Earnings Management Benchmarks
Moderator:
Kofi Appiah Okyere, Syracuse University
(Accounting — 1.5 CH)

Hidden Reserves and Earnings Management in Banks—An Empirical Study.
Sven Bornemann, Finance Center Muenster; Thomas Kick, Deutsche Bundesbank; Christoph Memmel, Deutsche Bundesbank; Andreas Pfingsten, Finance Center Muenster
Discussant: Minlei Ye, University of Toronto

Benchmark-Beating and Earnings Management: Evidence from Restatements Related to Securities Litigation.
Dain C. Donelson, The University of Texas at Austin; John McInnis, The University of Texas at Austin; Richard D. Mergenthaler, The University of Iowa
Discussant: Jeffrey J. Burks, University of Notre Dame

Product Market Competition and Earnings Management to Meet Earnings Targets.
Indrarini Laksmana, Kent State University; Ya-wen Yang, Wake Forest University
Discussant: Changjiang Wang, Florida International University

4.19 FASB-IASB-SEC Update
Moderator:
Terry Warfield, University of Wisconsin
(Accounting — 1.5 CH)

Session Detail

Panelists:
James Kroeker, SEC
Jim Leisenring, IASB
Tom Linsmeier, FASB

4.20 Firm Valuation
Moderator:
Stephani Mason, Rutgers, The State University of New Jersey
(Accounting — 1.5 CH)

On the Pricing of Relative Earnings Performance.
Artur Hugon, Arizona State University; Yen-Jung Lee, National Taiwan University
Discussant: Don P. Pagach, North Carolina State University

Accounting and Stock Market Implications of Firms with Superior Knowledge Management.
Mark DeFond, University of Southern California; Yaniv Konchitchki, University of Southern California; Jeff McMullin, University of Southern California; Daniel E. O'Leary, University of Southern California
Discussant: Anastasia A. Zakolyukina, Stanford University

Entrenched Management and the Adaptation Option: An Analysis of Firm's with an Exit-to-Market Ratio Greater Than 1.
Mitchell Oler, Virginia Polytechnic Institute and State University
Discussant: Kimberly Smith, College of William and Mary

4.21 Fraud and Whistle Blowing
Moderator:
Mary Fischer, The University of Texas at Tyler
(Accounting — 1.5 CH)

Personal Character and Firm Performance: The Economic Implications of Having Fraudulent Board Members.
Eli Amir, London Business School; Juha-Pekka Kallunki, University of Oulu; Henrik Nilsson, Umeå University
Discussant: Anup Srivastava, Northwestern University

Whistle Blowing and CEO Compensation: The Qui Tam Statute.
Sudarshan Jayaraman, Washington University in St. Louis; Todd Milbourn, Washington University in St. Louis
Discussant: Amir Amel-Zadeh, University of Cambridge

The Impact of Moral Intensity on Accountants' Intentions to Whistleblow Externally.
Lynn H. Clements, Florida Southern College; Tara J. Shawver, King's College
Discussant: Susan Young, Fordham University

4.22 Governance and Disclosure
Moderator:
Douglas K. Schneider, East Carolina University
(Accounting — 1.5 CH)

Greenhouse Gas Emission Accounting: The Effects of Corporate Governance on Voluntary Disclosure.
Andrea M. Romi, Indiana University

The Association between Disclosure and Corporate Governance.
Juergen Ernstberger, Ruhr-Universität Bochum; Michael Gruening, European University Viadrina

The Role of Segment Disclosure in Corporate Governance and Its Effect on Firm Investment Efficiency.
Belen Blanco, Universidad Carlos III de Madrid; Juan Manuel Garcia Lara, Universidad Carlos III de Madrid; Josep Antoni Tribo-Gine, Universidad Carlos III de Madrid

4.23 Informativeness of Financial Statements
Moderator:
Matthew Wieland, University of Georgia
(Accounting — 1.5 CH)

The Effects of Stock Listing Changes on the Informativeness of Financial Statements.
Sheng-Syan Chen, National Taiwan University; Tsai-Ling Liao, Providence University; Wen-Chun Lin, Providence University
Discussant: Myojung Cho, Fordham University

Reliability of Fair Value Disclosures and Banks' Valuation of Mortgage Backed Securities.
Kang Cheng, Morgan State Universiy; Yu Cong, Morgan State Universiy; Wen-Hsin Hsu, National Taiwan University
Discussant: Jody Magliolo, Southern Methodist University

Political Pressures and the Evolution of Disclosure Regulation.
Jeremy Bertomeu, Northwestern University; Robert P. Magee, Northwestern University
Discussant: Isabel Wang, Michigan State University

4.24 International Accounting and M&A Activity
Moderator:
Shaokun Yu, Northern Illinois University
(Accounting — 1.5 CH)

Relative Information Content of Alternative Joint Venture Reporting Methods—Is the IASB on the Right Way?
Susanne Leitner-Hanetseder, Johannes Kepler University of Linz
Discussant: Peter Fiechter, University of Zurich

Determinants of Purchase Price Allocation Decisions: An Empirical Study of Accounting Treatment of Intangible Assets and Goodwill in U.S.-GAAP and IFRS Business Combinations.
Christian Ott, Technische Universität Dresden; Thomas Günther, Technische Universität Dresden
Discussant: Rajib Doogar, University of Illinois

Purchase Price Allocation under IFRS 3: An Analysis of the Information Content for Analysts and Investors.
Pietro Mazzola, Università I.U.L.M. and SDA Bocconi; Lorenzo Pozza, Università Bocconi; Annalisa Prencipe, Università Bocconi
Discussant: Nam Duc Tran, University of Oregon

4.25 Issues for Specific Accounts or Transactions
Moderator:
Derek K. Oler, Texas Tech University
(Accounting — 1.5 CH)

The Value Relevance of Intangible Assets and the Mandatory Adoption of IFRS.
Serena Morricone, Lancaster University; Raffaele Oriani, University of Bologna; Luiss Guido Carli, University of Bologna; Maurizio Sobrero, University of Bologna
Discussant: Derek K. Oler, Texas Tech University

Stuffing the Segment Sausage: Causes and Consequences of Incomplete Allocation of Corporate Income to Segments under FAS 131.
Michael Ettredge, The University of Kansas; Qian Wang, Iowa State University
Discussant: Nina T. Dorata, St. John's University

4.26 Measurement Issues
Moderator:
Mahamood M. Hassan, California State University, Fullerton
(Accounting — 1.5 CH)

Are Firms with Negative Book Equity in Financial Distress?
Tze Chuan Ang, The University of Melbourne
Discussant: Laurel A. Franzen, Loyola Marymount University

The Valuation and Disclosure Implications of FIN 46 for Synthetic Leases: Off-Balance Sheet Financing of Real Property.
Carolyn M. Callahan, The University of Memphis; Rodney E. Smith, California State University, Long Beach; Angela Wheeler Spencer, Oklahoma State University
Discussant: Pepa Kraft, University of Chicago

The Comparability of Accounting Rates of Return under Historical Cost Accounting.
Asher Curtis, The University of Utah; Melissa F. Lewis, The University of Utah
Discussant: Vicki Wei Tang, Georgetown University

4.27 Fraud Detection (Behavioral)
Moderator:
Katherine J. Barker, University of South Florida, St. Petersburg
(Auditing — 1.5 CH)

Prior Exposure to Interviewee's Truth-Telling (Baselining) and Detection—Detection Accuracy in Interviews.
Chih-Chen Lee, Northern Illinois University; Robert B. Welker, Southern Illinois University at Carbondale (retired)
Discussant: Jason Smith, University of Nevada, Las Vegas

Using Personality Profiling to Identify Potential Fraudsters.
Susan P. Briggs, University of South Australia; Rick Sarre, University of South Australia
Discussant: James J. Donegan, Western Connecticut State University

Improving Fraud Detection: Do Auditors React to Abnormal Inconsistencies between Financial and Nonfinancial Measures?
Joseph F. Brazel, North Carolina State University; Keith L. Jones, George Mason University; Douglas F. Prawitt, Brigham Young University
Discussant: Chad Simon, University of Nevada, Las Vegas

4.28 Gender and Worklife Balance Issues from Universities
Moderator:
Cathy Duffy, Carthage College
(Accounting — 1.5 CH)

Assessing Punitive Damage Awards Upheld by the Courts When Academics Retaliate Defame—Anti-Sex-Discrimination EEOC Gender Compliance Forensic WWW Audit & Salary Forecast Class Action Lawsuit RSS Controls—Multivariate Regression of eMBA Rankings.
Avi Rushinek, University of Miami; Sara Rushinek, University of Miami
Discussant: Katherene P. Terrell, University of Central Oklahoma

Y Works: Generational Differences in Attitudes Toward Workplace Success.
Shane Nicholls, Brock University
Discussant: John P. Walker, Queens College–CUNY

4.29 Nonprofit Disclosure
Moderator:
Robert J. Eger III, Florida State University
(Accounting — 1.5 CH)

An Analysis of How Charities Use Revenues.
Christopher L. Jones, The George Washington University; Karen A. Kitching, George Mason University; Andrea Alston Roberts, University of Virginia; Pamela C. Smith, The University of Texas at San Antonio
Discussant: Daniel Tinkelman, Hofstra University

The Costs and Benefits of Voluntary Disclosures by Nonprofit Organizations.
Saleha B. Khumawala, University of Houston; Daniel G. Neely, University of Wisconsin–Milwaukee; Teresa P. Gordon, University of Idaho
Discussant: Mary (So Yun) Im, University of Georgia

Web Disclosure and the Market for Charitable Contributions.
Gregory D. Saxton, University at Buffalo, SUNY; Daniel Neely, University of Wisconsin–Milwaukee; Chao Guo, University of Georgia
Discussant: Christopher Jones, The George Washington University

4.30 Earnings Quality and Information Technology
Moderator:
Nazik S. Roufaiel, Empire State College, SUNY CDL
(Accounting — 1.5 CH)

The Effect of Enterprise Systems Implementations on the Firm Information Environment.
Carlos Alberto Dorantes, Tecnológico de Monterrey; Chan Li, University of Pittsburgh; Gary Peters, University of Arkansas; Vernon J. Richardson, University of Arkansas
Discussant: Matthew W. Guah, Erasmus University Rotterdam

IT Investments Disclosure, Information Quality, and Factors Influencing Managers'Choices.
Joung W. Kim, Nova Southeastern University; Jee-Hae Lim, University of Waterloo
Discussant: Adi Masli, University of Arkansas

4.31 Accounting for R&D
Moderator:
Barry Marks, University of Houston–Clear Lake
(Accounting — 1.5 CH)

R&D Expenditures and Asymmetric Timeliness of Earnings: The Case of Intellectual Capital Intensive Sectors.
Ann Ling-Ching Chan, National Chengchi University
Discussant: Kean Wu, University of Oregon

Accounting Convergence of Intangibles: Value Relevance of R&D Accounting Treatment.
Hong Nee Ang, Deakin University; Kimberly Church, Oklahoma State University; Mingming Feng, Oklahoma State University
Discussant: Shawki M. Farag, American University in Cairo

4.32 Contemporary Accounting Issues
Moderator:
Lijie Yao, Beijing Jiaotong University
(Accounting — 1.5 CH)

Accounting for Purchased Goodwill and Other Intangible Assets: Accounting Issue or Standard Accounting?
Humberto R. Ribeiro, Leicester Business School
Discussant: Ine Danckaert, KU Leuven

Asset Revaluation: Motives and Choice of Items to Revalue.
Tae Hee Choi, KDI School of Public Policy and Management; Jinhan Pae, Korea University; Sunghwa Park, Korea University; Younghyo Song, Korea University
Discussant: Ine Danckaert, KU Leuven

Fair Value Accounting and Firm Valuation.
Mary E. Barth, Stanford University; Javier Gomez-Biscarri, Universitat Pompeu Fabra; German Lopez-Espinosa, Universidad de Navarra
Discussant: Ine Danckaert, KU Leuven

4.33 Cost of Capital—International Evidence
Moderator:
Susan Boedeker Hughes, University of Vermont
(Accounting — 1.5 CH)

Corporate Governance Quality, Voluntary Disclosure and Firm Valuation in an Emerging Market: The Egyptian Experience.
Mohamed A. Elbannan, Cairo University; Salah H. Zaki, Energia Company
Discussant: Tong Yu, Oklahoma State University

Corporate Governance and Firm Valuation in Asian Emerging Markets.
Yan-Leung Cheung, Hong Kong Baptist University; J. Thomas Connelly, Chulalongkorn University; Jesus Estanislao, Philippine Institute of Corporate Directors; Piman Limpaphayom, Chulalongkorn University; Tong Lu, Chinese Academy of Social Sciences; Sidharta Utama, Indonesian Institute of Corporate Directorship
Discussant: Tong Yu, Oklahoma State University

The Impact of Cross-Jurisdictional Income Shifting on the Valuation of Multinational Firms.
Thomas D. Schultz, Miami University
Discussant: Tong Yu, Oklahoma State University

4.34 Cross-Listing: Incentives and Effects
Moderator:
Lori L. Epping, The University of South Dakota
(Accounting — 1.5 CH)

Earnings Management and Securities Laws of Cross-Listing Firms.
Yongtao Hong, North Dakota State University; Gordian A. Ndubizu, Drexel University
Discussant: Aida Sy, Manhattan College

The Role of Cross-Listing, Foreign Ownership, and State Ownership on Dividends Policy in an Emerging Market.
Kevin C.K. Lam, The Chinese University of Hong Kong; Heibatollah Sami, Lehigh University; Haiyan Zhou, The University of Texas at Pan American
Discussant: Aida Sy, Manhattan College

Globalization and Regulation of Foreign Listings: Examination of Factors Affecting International Firms' Choice of Listing as a Global Depository Receipt.
Shrutika Chugh, Australian National University; Neil L. Fargher, The Australian National University; Sue Wright, Macquarie University
Discussant: Aida Sy, Manhattan College

4.35 Structure and Impact of Executive Compensation
Moderator:
Susan B. Anders, St. Bonaventure University
(Accounting — 1.5 CH)

CEO Compensation from M&As in Australia.
Martin A. Bugeja, University of Technology; Raymond Da Silva Rosa, University of Western Australia; Lien Duong, University of Western Australia; HY Izan, University of Western Australia
Discussant: Tom Lechner, The University of Utah

Exploring Changes in Management Compensation Structure in Canada: Evidence on the Consequences of Requiring Options Expensing (Section 3870).
Karrie Geremia, University of Lethbridge; Carla Carnaghan, University of Lethbridge; Toni Nelson, University of Lethbridge
Discussant: Tom Lechner, The University of Utah

Executive Compensation, Firm Performance and Earnings Management in China.
Changjiang Lu, Fudan University; Jia Wu, University of Massachusetts Dartmouth; Yuheng Zhao, Jilin University; Kemin Wang, Fudan University
Discussant: Tom Lechner, The University of Utah

4.36 IFRS Adoption: The Influence of Country Level Factors
Moderator:
Angie M. Abdel Zaher, American University in Cairo
(Accounting — 1.5 CH)

Institutional Factors and the Level of National IFRS Adoption.
Anna Alon, Rollins College; Peggy Dwyer, University of Central Florida
Discussant: David Albrecht, Concordia College

Was the IFRS Adoption in Germany Value Relevant?
Stephanie A. Hoermanseder, Vienna University of Business and Economics; Alexander Schiebel, Vienna University of Business and Economics
Discussant: David Albrecht, Concordia College

Political Systems, Lobbying, and the Adoption of International Financial Reporting Standards.
Derek Christopher Johnson, Massachusetts Institute of Technology
Discussant: David Albrecht, Concordia College

4.37 IFRS: Resources and Integration
Moderator:
Catherine A. Banks, EY Academic Resource Center
(Accounting — 1.5 CH)

Session Detail

Panelists:
Greg Burton, Brigham Young University
Jana Raedy, The University of North Carolina at Chapel Hill
Bob Riley, University of Southern California

4.38 International Management Accounting
Moderator:
Melissa Martin, Arizona State University
(Accounting — 1.5 CH)

The Challenge of Culture—Management Accounting in German-French Corporations.
Andreas Hoffjan, TU Dortmund University; Rouven Trapp, TU Dortmund University; Christoph Endenich, TU Dortmund University; Thomas Boucoiran, TU Dortmund University
Discussant: Kip R. Krumwiede, University of Richmond

The Characteristics of Control: A Case Study of a Japanese-Chinese Joint Venture.
Hiroshi Okano, Osaka City University; Pingli Li, Middlesex University; Guliang Tang, University of International Business and Economics; Chen Gao, Beijing Technology and Business University
Discussant: Isabella Grabner, Maastricht University

Value Based Management in Small- and Medium-Sized Enterprises: Promoters and Barriers.
Florian Krol, Muenster Business School; Friedrich Sommer, Muenster Business School; Andreas Woempener, Muenster Business School
Discussant: Teemu Malmi, Aalto University School of Economics

4.39 Models of Executives' Incentives
Moderator:
Chan Du, University of Massachusetts Dartmouth
(Regulatory Ethics — 1.5 CH)

The Firing of CEOs and Severance Pay.
Kareen E. Brown, University of Waterloo; Chana Pacharn, Brock University; Evelyn R. Patterson, Indiana University Indianapolis
Discussant: Haijin Lin, University of Houston

Executive Pay, Risk-Taking, and Conservatism.
Volker Laux, The University of Texas at Austin
Discussant: Ming Deng, University of Minnesota

The Relative Efficiency of Clawback Provisions in Compensation Contracts.
Carolyn B. Levine, Carnegie Mellon University; Michael J. Smith, Boston University
Discussant: Reed Smith, Indiana University

4.40 Supply Chain Management
Moderator:
William W. Stammerjohan, Louisiana Tech University
(Business Management and Organization — 1.5 CH)

Mind the User Acceptance—A Model of the Propensity to Use Open Book Accounting.
Jan O. Piontkowski; Andreas Hoffjan; Lukas D. Schuchardt
Discussant: Janell L. Blazovich, University of St. Thomas

Investigation of Information Search in Buyer-Supplier Negotiations.
M. Christian Mastilak, Xavier University; Linda Matuszewski, Northern Illinois University; Fabienne Miller, Worcester Polytechnic Institute; Alex Woods, The College of William & Mary
Discussant: James W. Hesford, Cornell University

The Effect of Supply Chain Management on Firm Performance.
Chin-Shyh Ou, National Chung Cheng University; Fang-Chun Liu, Temple University; Yu-Chung Hung, National Chung Cheng University; David Yen, Miami University
Discussant: Cristiana Parisi, University of Southern Denmark

4.41 Accounting Research: Crisis and Future Directions
Moderator:
Paul Williams, North Carolina State University
(Accounting — 1.5 CH)

Session Detail

Panelists:
Chris Chapman, Imperial College London, and Editor in Chief, Accounting, Organizations and Society
J. Harry Evans III, University of Pittsburgh, and Editor, The Accounting Review
Robin W. Roberts, University of Central Florida and Editor, Accounting and the Public Interest
Steve Salterio, Queen's University and Editor, Contemporary Accounting Research
Joni Young, University of New Mexico

4.42 Issues in the Public Interest I
Moderator:
Michele W. Ganon, Western Connecticut State University
(Regulatory Ethics — 1.5 CH)

Technology Meets Commerce in an Urban Setting.
Cynthia M. Jackson, Northeastern University; Russell Williams, Wheaton College
Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania

Casino Gambling, Relevant Costs and the Public Interest—Lessons Learned from America's Largest Casinos.
Patrick T. Kelly, Providence College; Carol A. Hartley, Providence College
Discussant: Charles W. Stanley, Baylor University

Tax Professional Internships and Subsequent Professional Performance.
Philip H. Siegel, Augusta State University; Sharon D. Landy, Augusta State University; B. J. Blackwood, Augusta State University
Discussant: Michele W. Ganon, Western Connecticut State University

4.43 XBRL: The Real World Progress Report
Moderator:
Glen L. Gray, California State University, Northridge
(Accounting — 1.5 CH)

Session Detail

Panelists:
David Blaszkowsky, Director of Interactive Disclosure, Office of Interactive Data, Securities and Exchange Commission
Bob Laux, Senior Director of Financial Accounting and Reporting, Microsoft Corporation
Amy Pawlicki, Director of Business Reporting, Assurance & Advisory Services and XBRL, AICPA
The Honorable Kim Wallin, Nevada State Controller
Liv Watson, XBRL International Steering Committee (founding member)

4.44 Building Partnerships between Academics and Practitioners to Address IFRS Issues
Moderator:
Donald E. Wygal, Rider University
(Accounting — 1.5 CH)

Session Detail

Panelists:
Ellen J. Glazerman, Ernst & Young Foundation
Marlene Plumlee, The University of Utah
Beatrice Sanders, KPMG LLP
Gerald P. Weinstein, John Carroll University

4.45 Integrating IFRS into the Curriculum Moderator: Joan Van Hise, Fairfield University (Accounting — 1.5 CH)

IFRS and the Reluctant Accounting Professors.
D'Arcy Becker, University of Wisconsin–Eau Claire; William F. Miller, University of Wisconsin–Eau Claire
Discussant: Michael M. Grayson, Texas A&M International University

User Education of IFRS in U.S. Institutions: Current Status and Influencing Factors.
Hong Zhu, Loyola University Maryland; Kevin Rich, Loyola University Maryland; Alfred Michenzi, Loyola University Maryland; Jason Cherubini, Loyola University Maryland
Discussant: Julie Anne Harrison, The University of Auckland

IFRS and the Community College Curricula: A 2009 Survey of Community College Educators.
Roberta J. Cable, Pace University; Patricia Healy, Pace University; Ashton Vines, Pace University
Discussant: Michelle Li-Kuehne, College of St. Benedict and St. John's University

4.46 Miscellaneous Teaching and Learning Topics
Moderator:
Edward R. Walker, University of Central Oklahoma
(Accounting — 1.5 CH)

A Sense for Where You Are: The Role of Self-Insight for Effort and Performance by Accounting Students.
Timothy J. Fogarty, Case Western Reserve University; Paul M. Goldwater, Central Florida

The Development of Critical Reflection: An Exploration of "Ways of Knowing" within an Undergraduate Program.
Ursula Lucas, University of the West of England, Bristol; Phaik Leng Tan, University of the West of England
[PRESENTATION CANCELED]

Using the PACE for Assessment Purposes.
D. Elaine Sanders, The University of Texas at San Antonio; Veronda F. Willis, The University of Texas at Tyler

4.47 Teaching Managerial Accounting
Moderator:
Rebecca Shortridge, Northern Illinois University
(Accounting — 1.5 CH)

Letting Students Create Their Own Standard Costing Problems—Part II.
William B. Pollard, Appalachian State University
Discussant: Susan M. Curtis, University of Illinois

Pack-And-Go Delivery Service: A Multi-Component Cost-Volume-Profit (CVP) Learning Resource.
David E. Stout, Youngstown State University; Terry L. Campbell, Indiana University; Raymond J. Shaffer, Youngstown State University
Discussant: John Dexter, Northwood University

Dream Chocolate Company: A Product Costing Case.
Kip R. Krumwiede, University of Richmond; Darrell Walden, University of Richmond
Discussant: David E. Stout, Youngstown State University

4.48 Citation-Based Accounting Research Rankings
Moderator:
Alan Reinstein, Wayne State University
(Accounting — 1.5 CH)

Scholarly Achievement and Accounting Journal Editorial Board Membership.
D. Jordan Lowe, Arizona State University; David D. Van Fleet, Arizona State University
Discussant: Lawrence D. Brown, Georgia State University

Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates.
Nathaniel M. Stephens, Utah State University; Scott L. Summers, Brigham Young University; Brady Williams, Practice; David A. Wood, Brigham Young University
Discussant: Timothy J. Fogarty, Case Western Reserve University

A Fifty-Year Summary Analysis: Faculty Contributions to Core Accounting Journals.
Jean L. Heck, Saint Joseph's University; David E. Stout, Youngstown State University
Discussant: Alan Reinstein, Wayne State University

4.49 Evaluating Accounting Knowledge Production
Moderator:
William H. Black, The University of Mississippi
(Accounting — 1.5 CH)

Psychoanalytical Economic Theory: A Critical Perspective on the Fundamental Assumption of Accounting Research.
Paul Kalyta, McGill University
Discussant: John T. Rigsby, Mississippi State University

Accounting as a Normal Science? An Empirical Investigation of the Intellectual Structure of Accounting Research.
Alexander J. Just, WHU - Otto Beisheim School of Management; Matthias Meyer, Hamburg University of Technology; Eike Perrey, WHU - Otto Beisheim School of Management; Utz Schäffer, WHU - Otto Beisheim School of Management
Discussant: Sue Ravenscroft, Iowa State University

The Virgin and the Dynamo: An Empirical Evaluation of Knowledge Production in Academic Accounting.
Timothy J. Fogarty, Case Western Reserve University
Discussant: Kevin Carduff, Case Western Reserve University

 



AAA Commons
Click Here to Visit AAACommons!



AAA Digital Library


AAA Partner John Wiley & Sons

© 2010 American Accounting Association