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Tuesday August 3, 2010
2:00 PM – 3:30 PM

5.1 Pathways Commission (Charting a National Higher-Education Strategy for the Next Generation of Accountants)
Moderator:
Bruce Behn, The University of Tennessee
(Accounting — 1.5 CH)

Panelists:
William Ezzell, Deloitte LLP
Gary Previts, Case Western Reserve University
Judy Rayburn, University of Minnesota
Denny Reigle, American Institute of CPAs

5.2 Uniform CPA Examination Update
Moderator:
Michael A. Decker, AICPA, Director, Operations and Development
(Accounting — 1.5 CH)

Panelists:
Kenneth E. Clark, Member of AICPA Board of Examiners and Chairman of the Contents Committee
Elaine M. Rodeck, AICPA Director of Examinations Strategy
Ira Solomon, University of Illinois at Urbana–Champaign

5.3 Bringing the Profession to the Classroom: An Overview of the Curriculum Tools and Programs KPMG Offers
Moderator:
Bea Sanders, KPMG
(Personal Development — 1.5 CH)

Panelists:
Steven D'Agustino, Fordham University
Barbara Porco, Fordham University
Blane Ruschak, KPMG

5.4 Something Incredibly Wonderful Happens—Book Discussion with Author K. C. Cole: Applying San Francisco's Exploratorium: The Museum of Human Awareness to the Teaching and Learning of Accounting
Moderator:
Cathleen Burns, University of Colorado at Boulder
(Personal Development — 1.5 CH)

Speaker: K. C. Cole, University of Southern California
Note: You don't need to have read the book to attend and be part of the discussion.

5.5 Financial Statement Reporting Development: Convergence Efforts
Moderator:
Margaret Mulley, Partner of Strategy & Communications and Chief Learning Officer, Deloitte & Touche LLP
(Accounting — 1.5 CH)

Panelists:
Patrick Casabona, Professor, St. John's University
Adrian E. Mills, Practice Fellow, Financial Accounting Standards Board
Christine Murphy, MDP Audit Manager, Deloitte & Touche LLP
Christine Ng, MDP Audit Manager, Deloitte & Touche LLP
Ignacio Perez Zaldivar, Partner, Deloitte & Touche LLP

5.6 Regulators and Implementation of IFRS to Emerging Economies
Moderator:
Gordian Ndubizu, Drexel University
(Accounting — 1.5 CH)

Panelists:
Yahya Ali Aljabr, Deputy Secretary General, Saudi Organization for Certified Public Accountants
Simon Dzeng, President of China Development Industrial Bank
Robert Garnett, Board Member, IASB
G. S. Nnadi, Executive Secretary, Nigerian Accounting Standards Board
Zubaidur Rahman, Program Manager, World Bank

5.7 Why Accounting Researchers and Practitioners Need to Address Issues Related to Cybersecurity
Moderator:
Tashfeen Sohail, Instituto de Empresa
(Accounting — 1.5 CH)

Panelists:
Naba Barkakati, U.S. Government Accountability Office (GAO)
Michael L. Herrinton, Ernst & Young
Elaine G. Mauldin, University of Missouri–Columbia
Amanda Wilford, University of Maryland

5.8 Investors' Information Evaluation
Moderator:
D. Jordan Lowe, Arizona State University
(Accounting — 1.5 CH)

Using Alternative Signals to Evaluate Earnings Quality.
Lei Wang, University of South Carolina; Brad Tuttle, University of South Carolina; Andrew Spicer, University of South Carolina
Discussant: Shana Clor Proell, University of Wisconsin–Madison

Retail Investors' Perceptions of the Decision-Usefulness of Sustainability, Governance and Corporate Social Responsibility Disclosures.
Jeffrey Cohen, Boston College; Lori Holder-Webb, Western New England College; Leda Nath, University of Wisconsin–Whitewater; David Wood, Center for Corporate Citizenship, Boston College
Discussant: Gin Chong, Prairie View A&M University

5.9 Principals' and Managers' JDM Quality
Moderator:
Nancy Uddin, Monmouth University
(Accounting — 1.5 CH)

Behavioral Implication of Management Accounting Systems in Groups with Active Faultline—A Test of Moderated Mediation.
Nelson U. Alino, Quinnipiac University
Discussant: Eric W. Lee, Washington State University

When Betrayal Aversion Meets Loss Aversion: The Effect of Economic Downturn on Internal Control System Choices.
Jacob Birnberg, University of Pittsburgh; Yue (May) Zhang, Northeastern University
Discussant: Jessen Hobson, University of Illinois at Urbana–Champaign

5.10 Book-Tax Differences and Financial Reporting
Moderator:
Roy Clemons, Florida Atlantic University
(Taxes — 1.5 CH)

Cross-Country Determinants of Corporate Tax Aggressiveness.
T. J. Atwood, Florida State University; Michael S. Drake, The Ohio State University; James N. Myers, University of Arkansas; Linda A. Myers, University of Arkansas
Discussant: Tim D. Bauer, University of Waterloo

Empirical Evidence on the Impact of Book-Tax Differences on Information Asymmetry.
Joseph Comprix, Syracuse University; Roger Graham, Oregon State University; Jared A. Moore, Oregon State University
Discussant: Jeri Seidman, The University of Texas at Austin

Pricing of Book-Tax Difference: Evidence from Short Arbitrage.
Sabrina Chi, University of California, Irvine; Morton Pincus, University of California, Irvine; Siew Hong Teoh, University of California, Irvine
Discussant: Michael P. Donohoe, University of Florida

5.11 International Tax Research
Moderator:
Sue Porter, University of Virginia
(Taxes — 1.5 CH)

Negotiation in Bilateral Advanced Pricing Agreements (BAPAs).
Yutaro Murakami, Keio University
Discussant: Richard C. Sansing, Dartmouth College

Taxation, Dividends, and Share Repurchases: Taking Evidence Global.
Marcus Jacob, Harvard University; Martin Jacob, University of Tuebingen
Discussant: Susan M. Albring, Syracuse University

5.12 Auditors and Principles-Based Standards
Moderator:
Thomas M. Carment, Rogers State University
(Auditing — 1.5 CH)

Does Mandatory IFRS Adoption Impact Audit Fees? Theory and Evidence.
Jeong-Bon Kim, City University of Hong Kong; Xiaohong Liu, University of Hong Kong; Liu Zheng, University of Hong Kong
Discussant: William N. Dilla, Iowa State University

The Impact of Principles versus Rules-Based Accounting Standards on Auditors' Motivations and Judgments.
Marietta Peytcheva, Lehigh University; Arnold M. Wright, Northeastern University
Discussant: Jacquelyn S. Moffitt, Louisiana State University - Baton Rouge

The Value of High Quality Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment.
Donald Stokes, Monash University; John C. Webster, Monash University
Discussant: Marietta Peytcheva, Lehigh University

5.13 Auditors and Earnings Quality 1
Moderator:
George Gonzalez, University of Pittsburgh
(Auditing — 1.5 CH)

The Impact of Auditors' Experiences on the Consistency and Bias in Earnings Reporting.
Ling Chu, Wilfrid Laurier University; Jie Dai, Saint Mary's University; Ping Zhang, University of Toronto
Discussant: Barbara Murray Grein, Drexel University

Do Auditors Allow Earnings Management When Audit Fee Is Low?
Parveen P. Gupta, Lehigh University; Gopal Krishnan, Lehigh University; Wei Yu, Lehigh University
Discussant: Chris Hogan, Michigan State University

The Association between Audit Fees and Earnings Management Risk: Evidence from the Chinese Stock Market.
Yi Pei Liu, Providence University; Min Jen Shiue, National Taipei University
Discussant: James Hansen, Oregon State University

5.14 How National Infrastructures Affect Audit Quality Moderator: Robert Hodgkinson, ICAEW (Institute of Chartered Accountants in England and Wales) (Auditing — 1.5 CH)

Session Detail

Panelists:
Martin Baumann, PCAOB
Jere R. Francis, University of Missouri–Columbia
William Kinney, The University of Texas at Austin
Daniel D. Montgomery, Ernst & Young LLP

5.15 Internal Auditing
Moderator:
Tom Clausen, Zayed University
(Auditing — 1.5 CH)

Cultural Dimension and Professionalism and Uniformity of Internal Auditing Practice.
Gerrit Sarens, Université Catholique de Louvain; Mohammad J. Abdolmohammadi, Bentley University

Does Incentive-Based Compensation Impair Independence of Internal Auditors? Evidence from Audit Fees.
Lucy Huajing Chen, Arizona State University; Hyeesoo H. Chung, Arizona State University; Jinyoung P. Wynn, University of Houston

Factors Associated with Best Practices in Internal Auditing: Emerging versus Developed Countries.
Gerrit Sarens, Université Catholique de Louvain; Mohammad J. Abdolmohammadi, Bentley University

Influence of Audit Committee and Internal Audit Function Effectiveness on Enterprise Risk Management Adoption.
Carolyn M. Callahan, The University of Memphis; Jared Soileau, The University of Memphis

5.16 Internal Controls 2
Moderator:
Jan Taylor Morris, Sam Houston State University
(Auditing — 1.5 CH)

Offshoring and Internal Controls: A Research Agenda.
Partha Mohapatra, University of Maryland University College; Li Xu, Southern Illinois University at Carbondale

PCAOB Reporting Deficiencies:Improving the Content of Inspection Reports.
James S. Wainberg, University of Massachusetts Amherst; Thomas Kida, University of Massachusetts Amherst; David Piercey, University of Massachusetts Amherst ; James F. Smith, University of Massachusetts Amherst

The Effect of Changes in Internal Control Report on Changes in Audit Efforts.
Myungsoo Son, California State University, Fullerton; Wei Jiang, California State University, Fullerton

5.17 Diversity Issues: Race, Gender and Sexual Orientation
Moderator:
Raymond J. Elson, Valdosta State University
(Accounting — 1.5 CH)

The Impact of Gender and Sexual Orientation on Choice of CPA for Tax Purposes: An Experiment.
Sudhir K. Chawla, Angelo State University; Zafar U. Khan, Eastern Michigan University
Discussant: H. James Williams, Grand Valley State University

Enduring Stereotypes: Depiction of Women and Minorities in Accounting Practitioner Journals.
Indrarini Laksmana, Kent State University; Wendy M. Tietz, Kent State University; Linda J. Zucca, Kent State University
Discussant: Kofi Appiah Okyere, Syracuse University

Why Do Some Firms Have Socially Homogeneous Boards?
Arun Upadhyay, University of Alaska Anchorage
Discussant: Zafar Khan, Eastern Michigan University

5.18 Board Structure and Compensation
Moderator:
Greg Sommers, Southern Methodist University
(Accounting — 1.5 CH)

Outside Director Independence, Auditor Independence and Executive Cash Bonus Compensation.
Christoph Watrin, University of Münster; Christiane Pott, University of Münster; Tobias Tebben, University of Münster
Discussant: Garen Bedros Markarian, IE Business School

Composition of Institutional Ownership and Managers' Use of Downward Expectations Management.
Alfred Zhu Liu, University of Connecticut
Discussant: Yinghua Li, Purdue University

Ineffective Internal Control and Managerial Rent Extraction: Evidence from Insider Trading.
Hollis A. Skaife, University of Wisconsin–Madison; David Veenman, University of Amsterdam; Daniel Wangerin, University of Wisconsin–Madison
Discussant: Steve W. Lin, Florida International University

5.19 Capital Markets and Management Guidance
Moderator:
John M. Hassell, Indiana University Indianapolis
(Accounting — 1.5 CH)

Aggregate Uncertainty and Management Forecasts.
Kyonghee Kim, University of Illinois at Chicago; Shail Pandit, University of Illinois at Chicago; Charles E. Wasley, University of Rochester

Do Management Earnings Forecasts Fully Reflect Information in Past Earnings Changes?
Guojin Gong, The Pennsylvania State University; Laura Li, University of Illinois at Urbana–Champaign; Ling Zhou, Tulane University

Do Managers Issue Guidance to Correct Analysts' Predictable Errors?
Stephannie Larocque, University of Notre Dame

Voluntary Disclosure and the Demand for Information.
Mark Bagnoli, Purdue University; Theodore Goodman, The University of Arizona; Susan G. Watts, Purdue University

5.20 Compensation and D&O Insurance
Moderator:
Tiemei Sarah Li
(Accounting — 1.5 CH)

Corporate Governance and D&O's Insurance Purchases.
Hsin-Yi Chi, National Chung Hsing University; Cheng-Hwai Liou, National Taichung Institute of Technology
Discussant: Hung-Yuan Lu, California State University, Fullerton

Ex-Ante Incentives for Accounting Misconduct: Do Boards Alter CEO Equity Compensation?
Rick Cazier, Texas Christian University; David Folsom, Lehigh University
Discussant: Dina El-Mahdy, Virginia Commonwealth University

Equity-Based Compensation to Outside Directors and Management Earnings Forecasts.
Hyungtae Kim, Korea Advanced Inst./Science and Technology (KAIST); Byungjin Kwak, Korea Advanced Inst./Science and Technology (KAIST); Jaywon Lee, Columbia University
Discussant: Yoshie Saito Lord, Eastern Illinois University

5.21 Discretionary Accruals
Moderator:
Lihong Liang, Syracuse University
(Accounting — 1.5 CH)

Throw the Baby Out with the Bath Water: Problems with Performance Matched Discretionary Accrual Measures.
Michael S.H. Shih, National University of Singapore
Discussant: Brad Lail, North Carolina State University

Errors in Estimating Unexpected Accruals in the Presence of Large Changes in Net External Financing.
Yaowen Shan, University of Technology-Sydney; Stephen L. Taylor, University of Technology-Sydney; Terry S. Walter, University of Technology-Sydney
Discussant: Siyi Li, University of Illinois at Urbana–Champaign

Heterogeneous Beliefs and the Accrual Anomaly.
Yan Peng, Fordham University; An Yan, Fordham University; Meng Yan, Fordham University
Discussant: Zvi Singer, McGill University

5.22 Earnings Management through Transactions
Moderator:
Brian Singleton-Green, ICAEW
(Accounting — 1.5 CH)

Does Investment-Related Pressure Lead to Misreporting? An Analysis of Reporting Following M&A Transactions.
Daniel A. Bens, The University of Arizona; Theodore Goodman, The University of Arizona; Monica Neamtiu, The University of Arizona
Discussant: Yvonne Lu, Lehigh University

Discretionary Capitalization of Research & Development—The Trade-Off between Opportunistic Earnings Management and Signaling.
Tami Dinh Thi, University of Augsburg; Helen Kang, The University of New South Wales; Wolfgang Schultze, University of Augsburg
Discussant: Kevin Rich, Loyola University Maryland

A Catering Theory of Revenue Benchmark Beating Behavior.
Rong Zhao, Drexel University
Discussant: Stephanie Rasmussen, The University of Texas at Arlington

5.23 IFRS Transition and Financing
Moderator:
Jeanie M. O'Laughlin, Adams State College
(Accounting — 1.5 CH)

Choices in IFRS adoption in Spain: Determinants and Consequences.
Maria Angels Fitó, Universitat Autonoma de Barcelona; Francesc Gomez, Universitat Autonoma de Barcelona; Soledad Moya, Universitat Autonoma de Barcelona
Discussant: Mitchell Oler, Virginia Tech University

Consequences of IFRS Adoption.
Syed Kashif Raza Zaidi, The University of Texas at El Paso; Esperanza Huerta, The University of Texas at El Paso
Discussant: Razvan V. Mustata, Babes-Bolyai University

5.24 Impact of Sarbanes-Oxley Act
Moderator:
Todd Kravet, The University of Texas at Dallas
(Accounting — 1.5 CH)

Informedness and Consensus of Accounting Disclosures under Section 302 of the Sarbanes-Oxley Act: High-Tech Firms versus Low-Tech Firms.
Sung S. Kwon, York University; Liona Lai, York Universiity; Brian Gaber, York University
Discussant: Todd Kravet, The University of Texas at Dallas

The Impact of SOX on the Value Relevance of Aggregation Information.
Li Zheng Brooks, Louisiana State University; C.S. Agnes Cheng, Louisiana State University; Joe Johnston, Louisiana State University; Samuel L. Tiras, Louisiana State University
Discussant: Pankaj Nagpal, Case/UPR

The Value of SOX 404 in the Market for Corporate Control.
Masako Darrough, Baruch College–CUNY; Rong Huang, Baruch College–CUNY; Emanuel Zur, Baruch College–CUNY
Discussant: Todd Kravet, The University of Texas at Dallas

5.25 Street Earnings and Sell-Side Analysts
Moderator:
Ryan J. Casey, Miami University
(Accounting — 1.5 CH)

Explaining the Surprising Performance of Whisper Forecasts of Earnings.
Susan Machuga, University of Hartford; Karen Teitel, College of the Holy Cross; Ray Pfeiffer, Texas Christian University; Eng Wu, Boston University
Discussant: Marcus Burger, University of Utah

Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?
Ted Christensen, Brigham Young University; Kenneth Merkley, University of Michigan; Jennifer Wu Tucker, University of Florida; Shankar Venkataraman, Georgia Institute of Technology
Discussant: Steve Crawford, Rice University

Strategic Disclosure of Positive Special Items, Analysts Forecasts, and Investors' Reactions.
Frank Heflin, Florida State University; Charles Hsu, Hong Kong University of Science and Technology
Discussant: Zhan Gao, Lancaster University

5.26 The Monitoring Function of Debt
Moderator:
Scott Liao, University of Toronto
(Accounting — 1.5 CH)

Changes in Accounting Standards and the Usefulness of Accounting Information: Evidence from Private Loans.
Peter Demerjian, Emory University
Discussant: Jong Chool Park, Rensselaer Polytechnic Institute

The Role of Managerial Overconfidence in the Design of Debt Covenants.
Jayanthi Sunder, Northwestern University; Shyam Sunder, Northwestern University; Liang Tan, Northwestern University
Discussant: Fengyun Wu, Baruch College–CUNY

The Differential Impact of Private and Public Debt on Accounting Conservatism.
Sudipta Basu, Temple University; Joseph Weintrop, Baruch College–CUNY; Fengyun Wu, Baruch College–CUNY
Discussant: He Wen, The University of Utah

5.27 Fraud Case Studies
Moderator:
Patricia Johnson, Canisius College
(Auditing — 1.5 CH)

Countrywide Financial Corporation: Business Operations and Financial Reporting Practices in the Period Prior to the Global Financial Crisis.
Willoe Freeman, University of Technology, Sydney; Peter A. Wells, University of Technology, Sydney; Anne Wyatt, University of Queensland

Fraud in the Family: How Family Firm Characteristics Can Shape Illegal Behavior.
Linda A. Kidwell, University of Wyoming; Roland E. Kidwell, University of Wyoming

The Dangerous Side of Fraud Examination: Red Collar Criminals.
Richard G. Brody, University of New Mexico; Kent A. Kiehl, University of New Mexico

The Training Exercise that Provided an Education in Fraud: A Case Study.
Eddward T. Herron, Oklahoma State University; Katherene P. Terrell, University of Central Oklahoma; Robert L. Terrell, University of Central Oklahoma

5.28 Government and Nonprofit Governance and Reporting 2
Moderator:
G. Robert Smith Jr., Middle Tennessee State University
(Accounting — 1.5 CH)

Playing the Ratings Game: The Significance of the Four Star Rating.
Qianhua Ling, Marquette University; Daniel Neely, University of Wisconsin–Milwaukee
Discussant: Mary Fischer, The University of Texas at Tyler

The Association of CEO Turnover with Financial and Operating Performance in Nonprofit Organizations.
Kerry McTier, The University of Texas at San Antonio; Dana A. Forgione, The University of Texas at San Antonio
Discussant: Andrea Roberts, The University of Virginia

Do Cities Need Pay Czars? Excess Compensation, Fringe Benefits, and Municipal Governance.
Angela Gore, The George Washington University; Susan Kulp, The George Washington University; Ying Li, The George Washington University
Discussant: Tjomme O. Rusticus, Northwestern University

5.29 Information Technology and Internal Control
Moderator:
Robyn Raschke, University of Nevada, Las Vegas
(Auditing — 1.5 CH)

Internal Audit Effectiveness and IT Governance Achievement Level in ERP Implementation Firms.
Wen-Hsien Tsai, National Central University; Wan-Rung Lin, National Central University; Kuen-Chang Lee, National Central University; Hui-Chiao Chen, National Central University; Thomas W. Lin, University of Southern California
Discussant: Roberta Ann Barra, University of Hawaii at Hilo

Cost Effectiveness of Degrees of Separation of Duties.
Roberta Ann Barra, University of Hawaii at Hilo; Eric Im, University of Hawaii at Hilo; Arline Savage, California Polytechnic State University, San Luis Obispo
Discussant: Kevin Kobelsky, Baylor University

5.30 Accounting Conservatism: International Evidence
Moderator:
Anna Alon, Rollins College
(Accounting — 1.5 CH)

Debt Financing and Accounting Conservatism in Private Firms.
In-Mu Haw, Texas Christian University; Jay Junghun Lee, Hong Kong Baptist University; Woo-Jong Lee, The Hong Kong Polytechnic University
Discussant: Feng Chen, University of Toronto

An Ever Closer Union? An Analysis of Conservatism in Financial Reporting in the European Union.
Elizabeth M. Devos, The University of Texas at El Paso; Stephen B. Salter, The University of Texas at El Paso
Discussant: Feng Chen, University of Toronto

Audit Committee Effectiveness and Earnings Conservatism: Preliminary Australian Analysis.
Nigar Sultana, Curtin University of Technology; J-L.W. Mitchell Van der Zahn, Curtin University of Technology; Inderpal Singh, Curtin University of Technology
Discussant: Feng Chen, University of Toronto

5.31 Accounting for Pensions
Moderator:
James Sander, Butler University
(Accounting — 1.5 CH)

Determinants of Expected Rate of Return on Pension Assets: Evidence from the U.K.
Yong Li, Kings College London; Paul Klumpes, EDHEC
Discussant: Marinilka B. Kimbro, Gonzaga University

Voluntary Pension Funding in Germany and the Effect of International Accounting.
Christian Stadler, Royal Holloway, University of London; Sebastian Lobe, Universität Regensburg
Discussant: Marinilka B. Kimbro, Gonzaga University

Pension Accounting Choice in Germany: Pension Discount Rate and Actuarial Gains and Losses.
Christian Stadler, Royal Holloway, University of London
Discussant: Marinilka B. Kimbro, Gonzaga University

5.32 Culture and Accounting
Moderator:
Lee J. Yao, Loyola University New Orleans
(Accounting — 1.5 CH)

The Influence of Culture on Accounting Conservatism.
Timothy S. Doupnik, University of South Carolina; Giorgio Gotti, University of Massachusetts Boston; Tony Kang, Oklahoma State; Stephen Brian Salter, The University of Texas at El Paso
Discussant: Guanming He, Nanyang Technological University

Performance Attributes of Internal Auditors: A Cross-Cultural Study.
Mohammad J. Abdolmohammadi, Bentley University
Discussant: Gary P. Braun, The University of Texas at El Paso

Culture, Risk and Internal Control: the Growing Challenges of Corruption in China.
Jeffrey E. Michelman, University of North Florida; John B. MacArthur, University of North Florida; Christina S. Stoltz, University of North Florida
Discussant: Gary P. Braun, The University of Texas at El Paso

5.33 Definition of an Asset
Moderator:
Richard Gore, Fort Lewis College
(Accounting — 1.5 CH)

Session Detail

Panelists:
Mario Abela, European Financial Reporting Advisory Group
Richard Gore, Fort Lewis College
Richard Samuelson, San Diego State University
Rebecca A. Villmann, Accounting Standards Board Canada

5.34 Determinants of Earnings Quality—International Evidence
Moderator:
Mingming Feng, Oklahoma State University
(Accounting — 1.5 CH)

International Financial Reporting Standards and Earnings Quality: The Myth of Voluntary versus Mandatory Adoption.
Nina Guenther, CEFS, TU München; Bernhard Gegenfurtner, CEFS, TU München; Christoph Kaserer, CEFS, TU München; Ann-Kristin Achleitner, CEFS, TU München
Discussant: Carla Carnaghan, University of Lethbridge

Relation between Board of Directors with Financial Expertise and Earnings Quaity.
HsiuFeng Lin, Tunghai University; YuehHung Chen, Tunghai University; BingRei Chao, Tunghai University
Discussant: Carla Carnaghan, University of Lethbridge

Political Connections, Cronyism, and Earnings Quality: Evidence from the Malaysian Corporate Sector.
Yuyun A. Sejati, Western Illinois University
Discussant: Carla Carnaghan, University of Lethbridge

5.35 The Impact of the Elimination of U.S. GAAP Reconciliations
Moderator:
Angelica Santos, Faculdade Mauricio de Nassau
(Accounting — 1.5 CH)

The Impact of SEC's Elimination of 20-F Reconciliation Requirement for Foreign Private Issuers on the Information Environment in U.S. Capital Markets.
Lucy Huajing Chen, Arizona State University; Parveen P. Gupta, Lehigh University; Heibatollah Sami, Lehigh University
Discussant: Min Tan, Singapore Management University

The Impact of SEC Disclosure Regulation on Shareholder Wealth: Evidence from the U.S. Cross-listed Firms.
Lucy Huajing Chen, Arizona State University; Inder K. Khurana, University of Missouri–Columbia
Discussant: Min Tan, Singapore Management University

Elimination of the 20-F Reconciliation Requirement and Cross-Listed Firms' Application of International Financial Reporting Standards.
Tzu-Ting Chiu, National Taiwan University; Yen-Jung Lee, National Taiwan University
Discussant: Min Tan, Singapore Management University

5.36 International Audit Research
Moderator:
Jing Lin, Saint Joseph's University
(Accounting — 1.5 CH)

Auditing in a Regulated and Low Litigation Risk Market: An Empirical Analysis of Big 4 Clients in China.
Feng Liu, Sun Yatsen Business School, Sun Yatsen University; Xijia Su, Department of Accounting, City University of Hongkong; Minghai Wei, Sun Yatsen Business School, Sun Yatsen University
Discussant: Ryan K. Peterson, Arkansas State University

Forced Auditor Switches under Capacity Constraints: The Evidence from Former ChuoAoyama Clients.
Hikaru Murase, University of Tokyo; Shingo Numata, University of Tokyo; Fumiko Takeda, University of Tokyo
Discussant: Ryan K. Peterson, Arkansas State University

The Influence of Banks on Auditor Choice and Auditor Reporting in Japan.
K. Hung Chan, Lingnan University; Jin Jiang, Lingnan University; Phyllis Mo, Lingnan University
Discussant: Ryan K. Peterson, Arkansas State University

5.37 CEO Compensation 2
Moderator:
Neil Wilner, University of North Texas
(Regulatory Ethics — 1.5 CH)

Economic Consequences Associated with Expensing Stock Options: The Effects of Slashing Executive Stock Option Plans on Subsequent Operating Performance and Executive Turnover.
Derek Johnston, Colorado State University; Steve Rock, University of Colorado at Boulder
Discussant: Volkan Muslu, The University of Texas at Dallas

CEO Compensation and Acquisition Performance: Evidence from Goodwill Impairment Losses.
Masako Darrough, Baruch College–CUNY; Lale Guler, Baruch College–CUNY
Discussant: Zhonglan Dai, The University of Texas at Dallas

5.38 CMA and the Marketplace—Closing the Skills Gap
Moderator:
Dennis Whitney, CMA, Senior VP, ICMA
(Accounting — 1.5 CH)

Session Detail

Panelists:
Lisa Beaudoin, CMA, Director of Educational Partnerships, IMA
B. Douglas Clinton, Northern Illinois University
The Honorable Kim Wallin, Nevada State Controller

5.39 Incentives and Teams
Moderator:
Michael G. Williamson, The University of Texas at Austin
(Behavioral Ethics — 1.5 CH)

Team Identity and Performance-based Compensation Effects on Performance.
Janell L. Blazovich, University of St. Thomas; Marjorie K. Shelley, Texas A&M University
Discussant: Michael Williamson, The University of Texas at Austin

Within- and Between-Group Agreement in Supervisor's Evaluative Behaviors: Do Evaluative "Styles" Exist?
Jan Noeverman, Erasmus School of Economics
Discussant: William B. Tayler, Emory University

Reward System Design and Group Creativity: An Experimental Investigation.
Clara Xiaoling Chen, University of Illinois at Urbana–Champaign; Michael G. Williamson, The University of Texas at Austin; Flora Hailan Zhou, University of Illinois at Urbana–Champaign
Discussant: Susan F. Haka, Michigan State University

5.40 Sticky Costs
Moderator:
Aida Sy, Manhattan College
(Business Management and Organization — 1.5 CH)

Implicit Employment Contracts and Stickiness of Labor Costs in Family Firms.
Lilian H. Chan, University of Hong Kong; Tai-Yuan Chen, Hong Kong University of Science and Technology
Discussant: Surya Janakiraman, The University of Texas at Dallas

Do Managers' Deliberate Decisions Induce Sticky Costs?
Itay Kama, Tel Aviv University; Dan Weiss, Tel Aviv University
Discussant: Dmitri Byzalov, Temple University

Demand Uncertainty and Cost Behavior.
Rajiv D. Banker, Temple University; Dmitri Byzalov, Temple University; Jose M. Plehn-Dujowich, Temple University
Discussant: Michael W. Maher, University of California, Davis

5.41 Corporate Governance and the Public Interest II
Moderator:
James J. Donegan, Western Connecticut State University
(Regulatory Ethics — 1.5 CH)

"Transparency" in Accounting and Corporate Governance: Multiple Meanings in a Misunderstood Multi-Audience Media-Based Discourse.
Steven Salterio, Queen's School of Business; Teri Shearer, Queen's School of Business; Mitchell Jon Stein, Richard Ivey School of Business
Discussant: Mary B. Curtis, University of North Texas

Whistleblowing in Audit Firms: Organizational Response and Power Distance.
Eileen Z. Taylor, North Carolina State University; Mary B. Curtis, University of North Texas
Discussant: James J. Donegan, Western Connecticut State University

Internal Control Material Weakness, Analysts' Accuracy and Bias, and Brokerage Reputation.
Li Xu, Southern Illinois University at Carbondale; Alex Tang, Morgan State University
Discussant: Angie M. Abdel Zaher, American University in Cairo

5.42 Corporate Social Responsibility and Public Policy
Moderator:
Aida Sy, Manhattan College
(Accounting — 1.5 CH)

Corporate Social Responsibility Reporting: Examining a Political Cost Theory Using Company Attributes.
Gregory A. Jonas, Case Western Reserve University; Ambrose Jones III, The University of North Carolina at Greensboro
Discussant: Linda M. Parsons, The University of Alabama

What Counts as "Theories" in Academic Social and Environmental Accounting Research? A Research Note on Social and Environmental Accounting Literature.
Jason C. J. Chen, University of Central Florida; Jennifer C. Chen, Brigham Young University–Hawaii
Discussant: Sudhir Lodh, University of Wollongong

5.43 Case Studies of the Impact of Technology
Moderator:
Laura Ingraham, San Jose State University
(Accounting — 1.5 CH)

Generating and Using Knowledge for Business Process Management: SYSCO as a Case Study.
Daniel E. O'Leary, University of Southern California
Discussant: J. Donald Warren Jr., University of Hartford

Attesting Adios! Airways' XBRL Filings: A Case Study on Performing Agreed-upon Procedures.
Stephanie Farewell, University of Arkansas at Little Rock; Roger S. Debreceny, University of Hawai at Manoa
Discussant: Aida Sy, Manhattan College

The Virtual Close and Continuous Monitoring at Cisco.
Daniel E. O'Leary, University of Southern California
Discussant: Rob Nehmer, Oakland University

5.44 New Approaches to Using Information about the Firm
Moderator:
Stewart A. Leech, University of Melbourne
(Accounting — 1.5 CH)

Extending the Value Chain to Incorporate Privacy by Design Principles.
Marilyn Prosch, Arizona State University; Julie Smith David, Arizona State University
Discussant: Som Bhattacharya, Florida Atlantic University

A New Technology to Analyze Corporate Financial Positions: Measuring Physical Distance between Firms and Banks.
Tsuyoshi Mori, University of Tsukuba; Yoshiko Cindy Shirata, University of Tsukuba
Discussant: Terry Ann Glandon, University of Texas at El Paso

Cash Holding Prediction: An Application of Two-Layer Decision Trees.
Chia-Sheng Hung, Taiwan; Chin-Shyh Ou, Taiwan
Discussant: Jagdish Pathak, University of Windsor

5.45 Ohio Master Teachers: What They Can Tell You about What Works to Produce Real Student Learning
Moderator:
Dale L. Flesher, The University of Mississippi
(Accounting — 1.5 CH)

Session Detail

Panelists:
Dale L. Flesher, University of Mississippi
Susanne O'Callaghan, Pace University
David B. Pearson, Washington University in St. Louis
David Stout, Youngstown State University
John P. Walker, Queens College–CUNY

5.46 Student Characteristics and Performance
Moderator:
Pamela J. Rouse, Butler University
(Accounting — 1.5 CH)

A Comparison of the Learning Styles of Advanced Accounting Students Using the VARK Inventory Instrument at Four Universities and Other Educational Fields.
Judith A. Sage, Texas A&M International University; Lloyd G. Sage, Texas A&M International University

Influential Factors of Accounting Students' Academic Performance: A Romanian Case Study.
Carmen Giorgiana Bonaci, Babes-Bolyai University; Alexandra Mutiu, Babes-Bolyai University; Razvan V. Mustata, Babes-Bolyai University

Motivation and Distraction Factors Associated with Student Performance in Advanced Accounting: An Empirical Investigation.
Mostafa M. Maksy, Kutztown University of Pennsylvania

Perspectives on Academic Performance Based on Attribution Theory: A Study with Accounting Majors.
Edgard B. Cornachione Jr., University of Sao Paulo; Jacqueline V. A. Cunha, Federal University of Minas Gerais; Marcia M. M. de Luca, Federal University of Ceara; Ernani Ott, University of Vale do Rio dos Sinos

5.47 Student Motivation and Behavior
Moderator:
Charles J. Pineno, Shenandoah University
(Accounting — 1.5 CH)

Class Absenteeism: A Survey of the Reasons for Non-Attendance and the Effect thereof on Academic Performance.
Astrid Schmulian, University of Pretoria; Stephen A. Coetzee, University of Pretoria
Discussant: R. Paul Berry, Mount Allison University

Understanding Why Students Choose to be Accounting Majors.
Darryl J. Woolley, University of Idaho
Discussant: Sheldon R. Smith, Utah Valley University

5.48 Teaching Methodologies
Moderator:
Thomas K. Y. Kam, Hawaii Pacific University
(Accounting — 1.5 CH)

Use of Revenue Recognition Cases in a Capstone Undergraduate Accounting Course.
Mark Alford, DePaul University; Teresa DiMattia, DePaul University; Nancy Thorley Hill, DePaul University; Kevin T. Stevens, DePaul University
Discussant: Tom Lechner, The University of Utah

Writing in Accounting.
Michael M. Grayson, Texas A&M International University
Discussant: Carol Sullivan, Texas Wesleyan University

Teaching the Dark Arts to White Knights: Using Peer Review and Financial Modeling Techniques to Foster Skills in Earnings Management.
Richard Gifford, SUNY at Geneseo; Harry Howe, SUNY–Geneseo
Discussant: H. James Williams, Grand Valley State University

5.49 Transfer Credit Mandates and Implications for Learning Quality and Accreditation
Moderator:
Thomas G. Calderon, The University of Akron
(Accounting — 1.5 CH)

Session Detail

Panelists:
Julia N. Karcher, University of Louisville
Mary Beth Mohrman, University of Missouri–St. Louis
Roselyn E. Morris, Texas State University–San Marcos

5.50 Chinese Accounting: Ancient to Modern
Moderator:
Shaopeng Li, Temple University
(Accounting — 1.5 CH)

Conjunctures or Disjunctures in Western and Chinese Accounting and Management History? More Questions than Answers.
Keith W. Hoskin, Warwick Business School; Richard Henry Macve, London School of Economics
Discussant: Hiroshi Okano, Osaka City University

An Institutional History of Management Accounting in China: Transforming Process of Scientific Management at Shenxin Mills of Rongjia in the Early 20th Century.
Hiroshi Okano, Osaka City University; Luoluo Li, Osaka City University
Discussant: Fang-Chun Liu, Temple University

The Impact of Privatization on the Performance of Private Enterprise—Evidence from China.
Jun Su, Beijing Technology and Business University
Discussant: Yvette J. Lazdowski, Plymouth State University

 



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