7.1 Asian Accounting Education Panel
Moderator: Kazuo Hiramatsu, Kwansei Gakuin University
(Accounting — 1.5 CH)
Panelists:
In Ki Joo, Yonsei University
Xiaohui Qu, Xiamen University
Toshifumi Takada, Tohoku University
Jimmy Yang-Tzong Tsay, National Taiwan University
7.2 Accounting Course and Curricula Innovations at Bentley University, North Carolina State University, University of Virginia, and the University of Michigan
Moderator: Ellen Glazerman, Ernst & Young Foundation
(Personnel Development — 1.5 CH)
Panelists:
Frank Buckless, North Carolina State University
Elliot Levy, Bentley University
Karen Osterheld, Bentley University
Susan Perry, University of Virginia
Cathy Shakespeare, University of Michigan
7.3 Business Valuation and Fair Value Best Practices for Accounting Courses
Moderator: Yvonne Hinson, Wake Forest University
(Specialized Knowledge and Applications — 1.5 CH)
Panelists:
Bruce Koch, Seattle University
Eddy Parker, AICPA, Technical Manager
Keith Sellers, University of North Alabama
7.4 Challenges of Business School Research and Scholarship
Moderator: Jan Williams, The University of Tennessee
(Specialized Knowledge and Applications — 1.5 CH)
Panelists:
Steven J. Kachelmeier, The University of Texas at Austin
Robert S. Kaplan, Harvard University
Kenneth A. Merchant, University of Southern California
Stephen A. Zeff, Rice University
7.5 Operating an Accounting Blog
Moderator: Bill McCarthy, Michigan State University
(Specialized Knowledge and Applications — 1.5 CH)
Panelists:
David Albrecht, The Summa (Concordia College)
Joe Hoyle, Teaching Financial Accounting (University of Richmond)
Ed Ketz, Accounting Cycle (The Pennsylvania State University)
Francine McKenna, re: The Auditors
Tom Selling, The Accounting Onion
7.6 Behavioral Potpourri
Moderator: Dennis Bline, Bryant University
(Accounting — 1.5 CH)
Actor-Network Theory's Contribution to the Accounting Literature: A Critical Appraisal.
Brendan O'Connell, RMIT; Susan Ciccotosto, James Cook University; Paul De Lange, RMIT
Discussant: Deborah Carder Ivey, Thomas More College
Analysis of Accounting Student and Faculty Views Toward Academic Honesty in Brazil—A Replication Study Based on U.S. Research.
Osvaldo Chacarolli Junior, University of Sao Paulo; Jose Dutra Oliveira, University of Sao Paulo
Discussant: H. James Williams, Grand Valley State University
Does Audit Experience Help or Hinder Preparers' Control-Risk Assessments under Alternative Audit-Review Processes?
Gang (Henry) Wu, University of Melbourne
Discussant: Allen D. Blay, Florida State University
7.7 Tax Potpourri
Moderator: Julia M. Camp, Providence College
(Taxes — 1.5 CH)
The Effect of Political Scrutiny and Political Power on Tax Avoidance Behavior: Evidence from Federal Contractors.
Lillian Mills, The University of Texas at Austin; Sarah Nutter, George Mason University; Casey Schwab, The University of Georgia
Discussant: Raquel Meyer Alexander, The University of Kansas
Earnings Management in Direct and Indirect Tax Regimes: Evidence from China.
Kangtao Ye, Renmin University of China; Ran Zhang, Peking University; Kai Zhu, Shanghai University of Finance and Economics
Discussant: Mary Ann Hofmann, Appalachian State University
The Relevance of Target Firm Deferred Tax Attributes and Participant Bargaining Power in Establishing Price and Tax Status of Mergers and Acquisitions.
Wei-Chih Chiang, Texas A&M International University; Ted D. Englebrecht, Louisiana Tech University; William W. Stammerjohan, Louisiana Tech University
Discussant: Jane Livingstone, The University of North Carolina at Greensboro
7.8 Taxes and Capital Structure
Moderator: Garth Novack, University of Washington, Tacoma
(Taxes — 1.5 CH)
How the New German Interest Barrier Rule Affects the Tax Shield—Empirical Evidence from German Leveraged Buyouts.
Thorsten Knauer, University of Muenster; Friedrich Sommer, University of Muenster
Discussant: Xiaoli Yuan, California State University, East Bay
Growth Debts and the Value of Tax Shields.
Sheen Liu, Washington State University, Vancouver
Discussant: Michael Calegari, Santa Clara University
The Influence of the Integrated Tax System on the Relationship between Manager Ownership and Debt.
TsingZai C. Wu, National Cheng Kung University; Nanting Kuo, National Cheng Kung University
Discussant: Andrew Bauer, University of Waterloo
7.9 Audit Reports
Moderator: To Be Announced
(Auditing — 1.5 CH)
[SESSION CANCELLED]
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
[MOVED TO SESSION 3.11]
7.10 Auditor Independence 2
Moderator: Nathaniel Stephens, Utah State University
(Regulatory Ethics — 1.5 CH)
Auditor Office Level Size and Auditor Reputation.
Matthew A. Notbohm, Florida State University
Discussant: Han Yi, The University of Oklahoma
The Relationship between Auditors' Interpersonal Trust Factors and Skeptical Judgments and Decisions.
Luc Quadackers, VU University Amsterdam
Discussant: Yoshie Saito, Eastern Illinois University
7.11 Internal Controls 3
Moderator: Errol G. Stewart, Florida Atlantic University
(Auditing — 1.5 CH)
The Effect of Internal Control Material Deficiencies on the Stewardship Role of Accounting Earnings.
Kareen E. Brown, University of Waterloo; Jee-Hae Lim, University of Waterloo
What Do Clusters of Internal Control Weaknesses Tell Us About Financial Reporting Systems?
Efrim Boritz, University of Waterloo; Louise Hayes, University of Waterloo; Jee-Hae Lim, University of Waterloo
7.12 Causes and Effects of Voluntary Disclosure Choices
Moderator: Ken Shaw, University of Missouri–Columbia
(Accounting — 1.5 CH)
Accounting Expert Appointment, Equity Incentives and Non-GAAP Reporting.
Ananth Seetharaman, Saint Louis University; Frank Wang, Saint Louis University; Sanjian (William) Zhang, McGill University
Voluntary Disclosure and Managerial Risk Taking.
Michael Imhof, University of Missouri–Columbia; Scott Seavey, University of Missouri–Columbia
Why Do Firms Cut R&D Investment? Management Forecasts and R&D Activities.
Mikiharu Noma, Hitotsubashi University
7.13 Conservatism and Corporate Governance
Moderator: Joan DiSalvio, Rutgers, The State University of New Jersey
(Accounting — 1.5 CH)
Accounting Conservatism and Earnings Management: Perspectives from Bank Debt Financing.
Wooseok Choi, Korea University Business School
Discussant: Qiang Wu, Rochestor Institute of Technology
Accounting Conservatism and the Limits to Earnings Management.
Juan Manuel Garcia Lara, Universidad Carlos III de Madrid; Beatriz Garcia Osma, Universidad Autonoma de Madrid; Fernando Penalva, University of Navarra
Discussant: Fengyun Wu, Baruch College–CUNY
Accounting Conservatism and Large Shareholders: An Empirical Analysis.
Shuping Chen, The University of Texas at Austin; Xia Chen, University of Wisconsin–Madison; Qiang Cheng, University of Wisconsin–Madison; Amy Hutton, Boston College
Discussant: Nancy Su, The Hong Kong Polytechnic University
7.14 Lender Monitoring in Debt Contracts
Moderator: Ryan Ball, The University of Chicago
(Accounting — 1.5 CH)
Hedge Fund Activism and Bank Loan Contracting.
Yinghua Li, Purdue University; Jin Xu, Purdue University
Discussant: Haijiang Shi, University of Massachusetts Amherst
Does Credit Default Swap Trading Reduce Banks' Monitoring Incentive? Evidence from Borrowers' Asymmetric Timely Loss Recognition.
Guojin Gong, The Pennsylvania State University; Xiumin Martin, Washington University in St. Louis; Sugata Roychowdhury, Massachusetts Institute of Technology
Discussant: Regina Wittenberg-Moerman, The University of Chicago
Does Secondary Loan Market Trading Destroy Lenders' Incentives?
Robert Bushman, The University of North Carolina at Chapel Hill; Regina Wittenberg-Moerman, The University of Chicago
Discussant: Liang Tan, Northwestern University
7.15 Organizational Structure
Moderator: Chad Larson, Washington University in St Louis
(Accounting — 1.5 CH)
Organizational Structure and Performance of Multinational Firms.
Leslie A. Robinson, Dartmouth College; Phillip C. Stocken, Dartmouth College
Discussant: Ian Drummond Gow, Northwestern University
The Impact of Accounting Rule and Economic Differences on the Firm's Choice of Cash and Share-Puts.
William D. Terando, Butler University; Wayne H. Shaw, Southern Methodist University; David B. Smith, University of Nebraska at Lincoln; Robert F. Gary, University of New Mexico
Discussant: Kofi Appiah Okyere, Syracuse University
Earnings Volatility, (Absolute) Earnings Growth, and a Nonparametric Earnings Volatility Alternative.
Dain C. Donelson, The University of Texas at Austin; Robert J. Resutek, Dartmouth College
Discussant: Chad R. Larson, Washington University in St. Louis
7.16 Predicting Earnings Management
Moderator: Yvonne Lu, Lehigh University
(Accounting — 1.5 CH)
Earnings Management and Earnings Predictability.
Chun Chia (Amy) Chang, San Francisco State University; K. Sivaramakrishnan, University of Houston
Discussant: Yun Fan, University of Oklahoma
Setting the Bar: Earnings Management During a Change in Accounting Standards.
Vedran Capkun, HEC Paris; Anne Cazavan-Jeny, ESSEC Business School; Thomas Jeanjean, HEC Paris; Lawrence A. Weiss, Tufts University
Discussant: Ting He, The University of Texas at Dallas
Conceptual and Empirical Evaluation of Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint.
William R. Baber, Georgetown University; Sok-Hyon Kang, The George Washington University; Ying Li, The George Washington University
Discussant: Andrew C. Call, The University of Georgia
7.17 Sell-Side Analysts and Earnings Properties
Moderator: Davit Adut, University of Cincinatti
(Accounting — 1.5 CH)
Income Smoothing and Properties of the Information Environment of Users of Financial Statements.
Wen He, The University of New South Wales; Baljit Sidhu, Australian National University and The University of New South Wales; Hwee Cheng Tan, The University of New South Wales
Discussant: Dorothy P. Alexander-Smith, Rutgers, The State University of New Jersey
An Evaluation of Financial Analysts and Naïve Methods in Forecasting Long-Term Earnings.
Michael Lacina, University of Houston–Clear Lake; Brian Lee, Prairie View A&M University; Randall Zhaohui Xu, University of Houston–Clear Lake
Discussant: Jian Cao, Florida Atlantic University
Predicting Future Growth: Can Anything Beat Analysts' Long-Term Growth Forecasts?
Zhan Gao, Lancaster University; Wan-Ting Wu, Arizona State University
Discussant: Michael S. Drake, The Ohio State University
7.18 Valuation and Prediction
Moderator: Kathryn E. Easterday, Miami University
(Accounting — 1.5 CH)
Using the Reconciliation for the Proposed Cash Flow Statement to Predict Future Business Cash Flow.
Gary P. Braun, The University of Texas at El Paso; Rick N. Francis, The University of Texas at El Paso
Discussant: William C. Schwartz, Oklahoma State University
Disaggregation of Linear Information Valuation Models—An Empirical Comparison of Employee-Based and Tangible Capital-Based Approach.
Frank Schiemann, Technical University Dresden; Thomas Guenther, Technical University Dresden
Discussant: Jaywon Lee, Korea Advanced Institute of Science and Technology (KAIST)
Conditional versus Unconditional Persistence of RNOA Components—Implications for Valuation.
Eli Amir, London Business School; Itay Kama, Tel Aviv University; Joshua Livnat, New York University
Discussant: Ryan Ball, The University of Chicago
7.19 Government and Nonprofit Audit Issues
Moderator: Ola Marie Smith, Western Michigan University
(Auditing — 1.5 CH)
Determinants of Going Concern Audit Opinions in Nonprofit Organizations.
Nancy Chun Feng, Boston University
Discussant: Suzanne Lowensohn, Colorado State University
Circular A-133 Audit Quality of Nonprofit Healthcare Organizations.
Dennis M. López, The University of Texas at San Antonio; Pamela C. Smith, The University of Texas at San Antonio
Discussant: Kevin Rich, Loyola University Maryland
Increasing the Likelihood of the Governmental Going Concern Opinion for the California Public School Districts.
Joe Durden, Nova Southeastern; John Sennetti, Nova Southeastern
Discussant: Dongkuk Lim, The University of Texas at Dallas
7.20 XBRL Implementation: Practice and Opportunities
Moderator: Tawei Wang, National Taiwan University
(Accounting — 1.5 CH)
XBRL Implementation: A Field Investigation.
Diane Janvrin, Iowa State University; Won No, Iowa State University
Discussant: Gregory A. Jonas, Case Western Reserve University
The Dimensions for Identifying Potential Synergistic Combinations of Continuous Auditing and XBRL.
Glen L. Gray, California State University, Northridge; Rick S. Hayes, California State University, Los Angeles
Discussant: Michael Gamini Alles, Rutgers, The State University of New Jersey
7.21 Accounting Quality: Evidence from the Banking Industry
Moderator: Paul Klumpes, EDHEC
(Accounting — 1.5 CH)
Effects of International Institutional Factors on Earnings Quality of Banks.
Kiridaran Kanagaretnam, McMaster University; Chee Yeow Lim, Singapore Management University; Gerald J. Lobo, University of Houston
Discussant: Christopher D. Hodgdon, University of Vermont
The Effects of IFRS Adoption on the Accounting Quality of European Banks.
Günther Gebhardt, Goethe University Frankfurt; Zoltan Novotny-Farkas, Goethe University Frankfurt
Discussant: Christopher D. Hodgdon, University of Vermont
Banks' Net Interest Margin in the 2000s: A Macro-Accounting International Perspective.
German Lopez-Espinosa, University of Navarra; Antonio Moreno, University of Navarra; Fernando Perez de Gracia, University of Navarra
Discussant: Christopher D. Hodgdon, University of Vermont
7.22 Determinants of Firm Performance
Moderator: Raynolde Pereira, University of Missouri–Columbia
(Accounting — 1.5 CH)
The Effect of Accounting and Nonaccounting Factors on Macro Profitability Dispersion.
Makoto Nakano, Hitotsubashi University; Yasuharu Aoki, Nagoya University of Commerce and Business
Discussant: Catherine Chiang, Elon University
Top Management Turnover Rate and Firm Performanc—Evidence from Taiwan's Family Firms.
Yu-Chih Lin, National Yunlin University of Science & Technology; Chin-Yuan Chang, National Yunlin University of Science & Technology and Kao Yuan University; Ya-Fen Chang, Providence University
Discussant: Catherine Chiang, Elon University
Managerial Share Ownership and Operating Performance.
Bala Balachandran, La Trobe University; Arifur Khan, Deakin University; Paul Mather, La Trobe University
Discussant: Catherine Chiang, Elon University
7.23 Earnings Quality—The Influence of Country and Firm Level Factors
Moderator: Ryan K. Peterson, Arkansas State University
(Accounting — 1.5 CH)
Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets.
Feng Chen, University of Toronto; Ole-Kristian Hope, University of Toronto; Qingyuan Li, Wuhan University; Xin Wang, Chinese University of Hong Kong
Discussant: Mingming Feng, Oklahoma State University
The Determinants of Asymmetric Loss Recognition Timeliness in Public and Private Firms: New Evidence from Brazil.
Antônio Carlos Coelho, Universidade Federal do Ceará; Fernando Caio Galdi, Fucape Business School; Alexsandro Broedel Lopes, Universidade de São Paulo
Discussant: Mingming Feng, Oklahoma State University
Legal Regime and Corporate Financial Reporting Quality.
Andrei Filip, ESSEC Business School; Real Labelle, HEC Montreal; Stéphane Rousseau, Université de Montréal
Discussant: Mingming Feng, Oklahoma State University
7.24 International Studies on Social and Environmental Accounting
Moderator: Daoping He, San Jose State University
(Accounting — 1.5 CH)
The Relation between Voluntary Assurance and Voluntary Disclosure: Evidence from International Sustainability Reports.
David N. Herda, North Dakota State University; Martin E. Taylor, The University of Texas at Arlington; Glyn Winterbotham, The University of Texas at Arlington
Discussant: Lisa Eiler, California State University, Fullerton
Corporate Social Responsibility, Ownership Structure, and Political Interference: Evidence from China.
Wenjing Li, Jinan University; Ran Zhang, Peking University
Discussant: Lisa Eiler, California State University, Fullerton
Value Relevance of Environmental Performance for Swedish SIX 300 Companies: Size and Industry Effects.
Natalia Semenova, Åbo Akademi School of Business; Lars G. Hassel, Åbo Akademi School of Business
Discussant: Lisa Eiler, California State University, Fullerton
7.25 Market Response to Accounting Disclosures
Moderator: Giorgio Gotti, University of Massachusetts Boston
(Accounting — 1.5 CH)
Bankruptcy Codes and Investor Response to Accounting Disclosures: The Case of Going-Concern Opinions.
Asad Kausar, Manchester Business School; Richard Taffler, Manchester Business School; Christine Tan, Fordham University
Discussant: Garen Bedros Markarian, IE Business School
Firm Growth, Asset Write-Downs, and Market Reactions.
Liu-Ching Tsai, National Chia-Yi University; Chaur-Shiuh Young, National Cheng Kung University; Wen-Chi Sun, Far East University, National Cheng Kung University
Discussant: Garen Bedros Markarian, IE Business School
Market Reaction to the Potential Adoption of International Accounting Standards in U.S.
Paul Tanyi, Florida International University; Steve W. Lin, Florida International University
Discussant: Garen Bedros Markarian, IE Business School
7.26 Risk Assessment and Management
Moderator: Humberto R. Ribeiro, Leicester Business School
(Management Advisory Services — 1.5 CH)
The Impact of Research Alliances on Measures of Future Financial Market Risk of Biotechnology Firms.
Carolyn M. Callahan, The University of Memphis; E. Ann Gabriel, Ohio University; Rodney E. Smith, California State University, Long Beach
Discussant: Timothy Keune, University of South Carolina
An Empirical Examination of Relative Performance Evaluation Incentives, Capital Investment Strategy, and CEO Risk-Taking.
Timothy M. Keune, University of Wisconsin–Madison
Discussant: Shuqing Luo, University of Pittsburgh
Determinant Factors of Bank Investments in Risk Management Systems: The Case of Advanced Measurement Approach under Basel II New Capital Accord.
Christopher D. Ittner, University of Pennsylvania; Daniel F. Oyon, HEC Lausanne, University of Lausanne; Anton Yanochkin, HEC Lausanne, University of Lausanne
Discussant: Charles J. Pineno, Shenandoah University
7.27 The Role of Management Accountants
Moderator: Melissa Martin, Arizona State University
(Administrative Practice — 1.5 CH)
Are Management Accounting Departments Successful?
Pascal Nevries, WHU - Otto Beisheim School of Management; Kim Langfield-Smith, Monash University; Frauke Sill, WHU - Otto Beisheim School of Management
Discussant: Julius Andre, Maastricht University
World Class Manufacturing, Management Accountants' Cross-Functional Involvement, and Firm Performance.
Rong-Ruey Duh, National Taiwan University; Audrey Wen-hsin Hsu, National Taiwan University; Chee W. Chow, San Diego State University
Discussant: Melissa Martin, Arizona State University
Living in "Transparency": Exploring the Interface of Management Accounting and the Operational at Rautaruukki Plc.
Ariela Caglio, Universita Bocconi; Andrea Dossi, Universita Bocconi; Joanna Tero, Aalto University; Juhani Vaivio, Aalto University
Discussant: Gudrun H. Baldvinsdottir, Gothenburg University
7.28 Environmental Accounting and Sustainability
Moderator: Ann L. Watkins, Lamar University
(Regulatory Ethics — 1.5 CH)
Quis custodiet ipsos custodes? Trust, Credibility and the Role of Third Parties in Accounting for Sustainability.
Kimberly A. Zahller, University of Central Florida
Discussant: Linda M. Parsons, The University of Alabama
Communicating Environmental Information: A Comparative Study of France and Australia.
Raja Adzrin Raja Ahmad, Universiti Teknologi MARA and Curtin University of Technology; Greg Tower, Curtin University of Technology
Discussant: Kimberly A. Zahller, University of Central Florida
It Takes One to Convince One: A Case Study of Johnson & Johnson's History of Sustainability Reporting Using Content Analysis.
Susan C. Borkowski, La Salle University; Mary Jeanne Welsh, La Salle University; Kristin Wentzel, La Salle University
Discussant: Ann L. Watkins, Lamar University
7.29 Government and Public Policy
Moderator: Timothy J. Fogarty, Case Western Reserve University
(Regulatory Ethics — 1.5 CH)
Accountability in Private Prisons? A Case Study of the Effectiveness of Dialogic Evaluation in Western Australia.
C. Richard Baker, Adelphi University; Jane Broadbent, Roehampton University; Linda M. English, University of Sydney
Discussant: Mary Fischer, The University of Texas at Tyler
Applying the Pharmaceutical Approval Model to Over-the-Counter Derivatives.
Kathryn Chang, University of Toledo; Hassan R. HassabElnaby, University of Toledo; Duane P. Gustrowsky, Independent
Discussant: Laxmikantham Padakanti, Addis Ababa University
Bubble, Bubble, Toil and Trouble: How the Federal Reserve Bubble Blew Us into a World Wide Crisis.
Tony Tinker, Baruch College–CUNY; Aida Sy, Manhattan College; George Mickhail, University of Wollongong; Fahrettin Okcabol, Founder Member Critical Accounting Society
Discussant: Timothy J. Fogarty, Case Western Reserve University
7.30 Using Emerging Technologies to Teach Emerging Topics in Accounting
Moderator: Norbert Tschakert, University of the Virgin Islands
(Accounting — 1.5 CH)
Session Detail
Panelists:
Susan Crosson, Santa Fe College
Jeffrey Hales, Georgia Institute of Technology
Mark Holtzblatt, Roosevelt University
Rick Lillie, California State University, San Bernardino
Terry Warfield, University of Wisconsin–Madiso
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7.31 Education and Professional Issues
Moderator: Gerald Weinstein, John Carroll University
(Accounting — 1.5 CH)
A Professorial and CPA Alliance to Improve Undergraduate Accounting Education.
Catherine T. Jeppson, California State University, Northridge; Valerie C. Milliron, California State University, Chico
Are We There Yet? Changing Perceptions of Accounting Study and the Accounting Profession.
Tracey Mc Dowall, Deakin University; Beverley Jackling, Victoria University; Riccardo Natoli, Victoria University
Dynamic Human Capital Development for Professional Accountancy under the Global Economy.
Artie W. Ng, The Hong Kong Polytechnic University; Aidan Goddard, The Hong Kong Polytechnic University (Visiting at SPEED)
Student, Alumni and Professional Perceptions of Skill Sets.
Natalie T. Churyk, Northern Illinois University; Shaokun Carol Yu, Northern Illinois University
7.32 Professional Responsibility: A Framework for Global Accounting Professionals
Moderator: Gretchen A. Winter, Executive Director, Center for Professional Responsibility, University of Illinois at Urbana–Champaign
(Accounting — 1.5 CH)
Session Detail
Panelists:
Amii Barnard-Bahn, U.S. Pharmaceutical, McKesson Corporation
Susan M. Curtis, University of Illinois
Jack L. Krogstad, Creighton University
Michael T. Matraia, Deloitte & Touche LLP
7.33 Teaching Accounting Principles
Moderator: Jerry Glenn Kreuze, Western Michigan University
(Accounting — 1.5 CH)
An Experiment Examining the Effects of Transaction Scope and Accounting Equation Emphasis on Students Learning to Journalize.
Fred Phillips, University of Saskatchewan; Lindsay Heiser, PricewaterhouseCoopers
Impact of Structure of Early Practice on Student Performance in Transaction Analysis.
Benny G. Johnson, Quantum Simulations, Inc.; Erik Slayter, California Polytechnic State University, San Luis Obispo; Jason N. Tost, Quantum Simulations, Inc.
Should Students' Learning Preferences Dictate Utilization of Accounting Principles Learning Tools?
Maria A. Leach-López, Auburn University Montgomery; Laurie E. Hays, Western Michigan University
7.34 Effects of the Financial Crisis on Emerging and Developing Markets: Analysis and Solutions
Moderator: Aida Sy, Manhattan College
(Accounting — 1.5 CH)
Panelists:
Bala Balachandran, Cass Business School
Carmen Giorgiana Bonaci, Babes Bolyai University
Shirley Hunter, Northeastern University
Razvan V. Mustata, Babes Bolyai University
Jonathan Njoku, Kuwait-Maastricht Business School
Akintola Owolabi, Pan-African University
Aida Sy, Manhattan College
Tony Tinker, Baruch College–CUNY
