9.1 2010 AAA's Educational Innovation Award Honorable Mention Panel
Moderator: David E. Stout, Youngstown State University
(Personal Development — 1.5 CH)
Panelists:
Mark Holtzblatt, Roosevelt University
Joe Hoyle, University of Richmond
Marsha Huber, Otterbein College
Shirine Mafi, Otterbein College
C. J. Skender, The University of North Carolina at Chapel Hill
Norbert Tschakert, University of the Virgin Islands
9.2 IFRS Implementation – Realities in Practice and Roundtable Exercise
Moderator: Susan Crosson, Santa Fe College
(Accounting — 1.5 CH)
Panelists:
D. J. Gannon (Presenter), Partner, Deloitte LLP
Patrick Turner (Presenter), The Ohio State University
9.3 Effects of Taxes on Firms' Decisions
Moderator: Thomas D. Schultz, Miami University
(Taxes — 1.5 CH)
The Impact of Profit Taxation on Capitalized Investment with Options to Delay and Divest.
Georg T. Schneider, University of Paderborn; Caren Sureth, University of Paderborn
Discussant: Andrew William Stark, Manchester Business School
The Clustering of Foreign Subsidiaries: Do Taxes Affect Where Else U.S. Multinationals Go?
Scott D. Dyreng, Duke University; Bradley P. Lindsey, The College of William & Mary; Kevin S. Markle, The University of North Carolina at Chapel Hill; Douglas A. Shackelford, The University of North Carolina at Chapel Hill
Discussant: Mark Jackson, University of Nevada, Reno
9.4 Auditors and Earnings Quality 2
Moderator: Adrian Valencia, Florida State University
(Auditing — 1.5 CH)
The Audit Pricing Implications of Differential Reliability of Accruals and Cash Flows.
Yuping Zhao, University of Houston
Discussant: Fengyun Wu, Baruch College–CUNY
Fee Dependence and Credibility of Financial Reporting: The Effects of Litigation Risks and Governance Strength.
Jennifer L. Kao, University of Alberta; Yan Li, National University of Singapore; Jenny Wenjun Zhang, University of Alberta
Discussant: Colin Reid, The University of Tennessee
9.5 Regulatory Issues 1
Moderator: Yi-Jing Wu, Case Western Reserve University
(Regulatory Ethics — 1.5 CH)
The Economics of Setting Auditing Standards.
Minlei Ye, University of Toronto; Dan A. Simunic, University of British Columbia; Ralph Winter, University of British Columbia
Discussant: Partha Sarathi Mohapatra, University of Maryland–University College
A Study of CPA Firms' Technical Competence.
Raymond M. K. Wong, The University of Hong Kong; Michael Firth, Lingnan University, Hong Kong; Agnes W. Y. Lo, Lingnan University, Hong Kong
Discussant: Partha Sarathi Mohapatra, University of Maryland–University College
Regulations, Bailouts and Bank Shareholders' Wealth: An International Analysis.
Pankaj Jain, The University of Memphis; Sandra Mortal, The University of Memphis
Discussant: Nur Irem Nuhoglu, Bogazici University, The University of Texas at Austin, visiting
9.6 Regulatory Issues 2
Moderator: Sally Illeen Wright, University of Massachusetts Boston
(Regulatory Ethics — 1.5 CH)
An Evaluation of Disclosure Explanations in Understanding the Role of Auditors in Improving Earnings Quality for Late Filers.
Jian Cao, Florida Atlantic University; Julia L. Higgs, Florida Atlantic University
The Relative Effectiveness of Persuasion Tactics in Auditor-Client Negotiations.
Steve Perreault, University of Massachusetts Amherst; Thomas Kida, University of Massachusetts Amherst
9.7 C-Suite Pay
Moderator: Jagadison K. Aier, George Mason University
(Accounting — 1.5 CH)
The Association between Talent and Compensation: The Case of Australian Chief Financial Officers.
Anna Loyeung, University of Technology; Zoltan Matolcsy, University of Technology; Peter Wells, University of Technology
Discussant: Francesca Franco, London Business School
Impact of Job Complexity and Performance on CFO Compensation.
Steven Balsam, Temple University; Afshad J. Irani, Washington & Lee University; Jennifer Yin, The University of Texas at San Antonio
Discussant: Wenli Huang, Boston University
The Differential CEO Dominance-Compensation and Corporate Governance-Compensation Relations: Pre- and Post-SOX.
Anna Cianci, Drexel University; Guy Fernando, University at Albany, SUNY; Edward M. Werner, Drexel University
Discussant: Christo Karuna, University of Houston
9.8 Conservatism and Risk
Moderator: Weihao Xu, Columbia University
(Accounting — 1.5 CH)
Accounting Conservatism, the Sarbanes-Oxley Act, and Crash Risk.
Xiaohua Fang, University of Toronto; Yanju Liu, University of Toronto; Baohua Xin, University of Toronto
Discussant: Zhen Qi, University of Southern California
The Benefits of Accounting Conservatism to Shareholders: Evidence from the Financial Crisis.
Qiang Wu, Rochester Institute of Technology
Discussant: Zining Li, Southern Methodist University
Accounting Conservatism and Bankruptcy Risk.
Gary C. Biddle, University of Hong Kong; Mary L. Z. Ma, University of Hong Kong; Frank M. Song, University of Hong Kong
Discussant: Kun Yu, University of Massachusetts Boston
9.9 Do Analysts Provide a Reliable Signal of Significant Economic Events?
Moderator: Joshua J. Filzen, University of Oregon
(Accounting — 1.5 CH)
Do Sell-side Analysts Detect Accounting Manipulations?
Daphne Lui, ESSEC; Steven Young, Lancaster University; Yachang Zeng, Tilburg University
Discussant: Andrew C. Call, The University of Georgia
Pension Underfunding, Analyst Experience, and Analyst Underreaction.
Xuanjuan Chen, Kansas State University; Tong Yao, The University of Iowa; Tong Yu, University of Rhode Island; Ting Zhang, University of Dayton
Discussant: Li Xu, Southern Illinois University at Carbondale
Institutional Trading and Analysts Recommendation Changes.
Henry Oppenheimer, University of Rhode Island; Zhenzhen Sun, University of Rhode Island; Tong Yu, University of Rhode Island
Discussant: Robert J. Resutek, Dartmouth College
9.10 Estimation and Valuation
Moderator: Greg Sommers, Southern Methodist University
(Accounting — 1.5 CH)
Disclosure, Analyst Forecast Bias, and the Cost of Equity Capital.
Stephannie A. Larocque, University of Notre Dame
Discussant: Suning Zhang, George Mason University
Residual Income Valuation: A New Approach Based on the Value-to-Book Multiple.
Kwon-Jung Kim, Kyung Hee University; Cheol Lee, Wayne State University; Samuel Tiras, Louisiana State University
Discussant: Frank Zhang, Yale University
Cash Flow News and Discount Rate News Estimation: Which Method to Choose?
Natalya V. Khimich, University of California, Berkeley
Discussant: Rachna Prakash, College of William and Mary
9.11 Governance and Firm Performance
Moderator: Shyam Sunder, Yale University
(Accounting — 1.5 CH)
Does Granting Minority Shareholders Direct Control over Corporate Decisions Increase Shareholder Value?
A Natural Experiment from China. Zhihong Chen, City University of Hong Kong; Bin Ke, The Pennsylvania State University; Zhifeng Yang, City University of Hong Kong
Impact of Board Monitoring Committee Structure on Firm Performance.
Ram Sriram, Georgia State University; Arun Upadhyay, University of Alaska Anchorage
The Optimal Allocation Model of Corporate Governance Based on Computational Intelligence: Board Composition and Ownership Structure to Maximize the Firm Value.
Hui-Sung Kao, Feng Chia University; Jan-Zan Lee, National Taipei University; Shu-Heng Chen, National Chengchi University
9.12 Information Risk
Moderator: Dina F. El-Mahdy, Virginia Commonwealth University
(Accounting — 1.5 CH)
Large and Small Investors' Reactions to the Change in the Degree of Private Information in the Market.
Orie Barron, The Pennsylvania State University; Sung Gon Chung, Singapore Management University; Jim Vincent, University of Florida
Discussant: David DeBoskey, San Diego State University
Information Risk and Underwriter Switch in SEO: Evidence from China.
Wei Luo, Peking University; Pinggui Rao, Peking University; Heng Yue, Peking University
Discussant: Chuan-San Wang, National Taiwan University
Information Risk and M&A Deals that Go Bust
Hollis A. Skaife, University of Wisconsin-Madison; Daniel D Wangerin, University of Wisconsin-Madison
Discussant: Jeremiah R. Green, University of North Carolina at Chapel Hill
9.13 Linguistic Analysis of Firm Disclosures
Moderator: Zahn Bozanic, The Pennsylvania State University
(Accounting — 1.5 CH)
Detecting Deceptive Discussions in Conference Calls.
David F. Larcker, Stanford University; Anastasia A. Zakolyukina, Stanford University
Do Managers Alter the Tone of Their Earnings Announcements Around Stock Option Grants and Exercises?
Isho Tama-Sweet, California State University, Fullerton
Large-Sample Evidence on Firms' Year-Over-Year MD&A Modifications.
Stephen V. Brown, University of Florida; Jennifer Wu Tucker, University of Florida
The Effect of Annual Report Readability on Analyst Following and the Properties of their Earnings Forecasts.
Reuven Lehavy, University of Michigan; Feng Li, University of Michigan; Kenneth Merkley, University of Michigan
9.14 Securities Regulations
Moderator: Carla Carnaghan, University of Lethbridge
(Accounting — 1.5 CH)
Rules-Based Accounting Standards and 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: Isabel Wang, Michigan State University
Is the Outcome of a Securities Class Action a Reliable Signal of Accounting Irregularity?
Nana Y. Amoah, Old Dominion University; Alex P. Tang, Morgan State University
Discussant: Mei Feng, University of Pittsburgh
9.15 Sell-Side Analyst and Manager Forecast Interactions
Moderator: Susan M. Young, Fordham University
(Accounting — 1.5 CH)
Anticipation of Management Forecasts and Analysts' Incentives to Acquire Private Information.
Dora Altschuler, Loyola University
Discussant: Shankar Venkataraman, Georgia Institute of Technology
An Examination of the Disagreements in Earnings Forecasts between Managers and Analysts.
Somnath Das, University of Illinois at Chicago; Kyonghee Kim, University of Illinois at Chicago; Sukesh Patro, Kansas State University
Discussant: Jundong Wang, University of Illinois at Urbana–Champaign
How Informative is Management Earnings Guidance Relative to that of Analysts?
Matthew Hart, Arizona State University; Artur Hugon, Arizona State University
Discussant: Matthew Wieland, The University of Georgia
9.16 Share Ownership
Moderator: Laurel A. Franzen, Loyola Marymount University
(Accounting — 1.5 CH)
Managerial Share Ownership and Discretionary Accruals in Australia.
Arifur R. Khan, Deakin University; Paul R. Mather, La Trobe University; Bala Balachandran, La Trobe University
Discussant: Brian D. Cadman, The University of Utah
Guidelines of Executive Equity Ownership: New Evidence.
Ying Cao, The Chinese University of Hong Kong; Zhaoyang Gu, University of Minnesota; Yong Yang, The Chinese University of Hong Kong
Discussant: Linda Ragland, University of South Florida
Mandatory Managerial Stock Ownership Plans and the Quality and Credibility of Management Forecasts.
Marie Blouin, The Pennsylvania State University Harrisburg; Kareen E. Brown, University of Waterloo
Discussant: Rick Cazier, Texas Christian University
9.17 Behavioral Factors Facilitating IT Value Creation
Moderator: Cynthia M. Jackson, Northeastern University
(Accounting — 1.5 CH)
IT Change Management and User Adaptation: The Influence of Simulation-Based Enterprise System Education.
Pamela J. Schmidt, University of Arkansas; T. Paul Cronan, University of Arkansas
Discussant: Georgia A. Smedley, University of Missouri–Kansas City
Mitigating Escalation of Commitment: An Investigation of the Effects of Priming in Computer-Mediated and Face-to-Face Team Decision-Making Settings.
Ann C. Dzuranin, Northern Illinois University
Discussant: Kathy Hurtt, Baylor University
9.18 Assessing the Impact of Controlling Shareholders
Moderator: Raynolde Pereira, University of Missouri–Columbia
(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: John D. Rossi, Moravian College
Accounting Conservatism and Controlling Shareholder Characteristics: Empirical Evidence from Thailand.
Kriengkrai Boonlert-U-Thai, Chulalongkorn University; Kiatniyom Kuntisook, Chulalongkorn University
Discussant: John D. Rossi, Moravian College
Taking Away the Voting Powers from Controlling Shareholders: Evidence from the Chinese Securities Market.
Yi Yao, Nankai University; Li Xu, Southern Illinois University at Carbondale; Zhiyuan Liu, Nankai University
Discussant: John D. Rossi, Moravian College
9.19 International Accounting Instruction: Issues and Analysis
Moderator: Daoping He, San Jose State University
(Accounting — 1.5 CH)
A Case Study of IFRS Transition Practices: Learning from European Firms that Transitioned from U.S.-GAAP to IFRS for Financial Reporting.
Angela L.J. Hwang, Eastern Michigan University; Steve Lin, Florida International University
Accounting Education and Qualification in Egypt and the Ukraine: A Comparative Analysis.
Shawki M. Farag, American University in Cairo; Nataliya Vovchuk, The Association of Chartered Certified Accountants
High School Teachers' Perceptions and Opinions on Professional Accountants: The Turkey Case.
Isil Pekdemir, Istanbul University; Recep Pekdemir, Istanbul University
Using Case Studies to Learn IFRS: DaimlerChrysler's Conversion from U.S. GAAP to IFRS.
Eva K. Jermakowicz, Tennessee State University; Alan Reinstein, Wayne State University
9.20 Research on Earnings Management
Moderator: Ryan K. Peterson, Arkansas State University
(Accounting — 1.5 CH)
Earnings Management, Underwriter Reputation, and Marketization: Evidence from IPO Market in China.
Chao Chen, Fudan University; Haina Shi, Fudan University; Haoping Xu, Fudan University
Discussant: Shiheng Wang, Hong Kong University of Science and Technology
Auditor Reputation and Earnings Management: International Evidence from the Banking Industry.
Kiridaran Kanagaretnam, McMaster University; Chee Yeow Lim, Singapore Management University; Gerald J. Lobo, University of Houston
Discussant: Huong Higgins, Worcester Polytechnic Institute
Changes in Tax Policy and Earnings Management: Evidence from Chinese Market.
Bingxuan Lin, University of Rhode Island; Rui Lu, Sun Yat-sen University; Ting Zhang, Universty of Dayton
Discussant: Shiheng Wang, Hong Kong University of Science and Technology
9.21 Stock Valuation Issues: Evidence from Chinese Capital Markets
Moderator: James Sander, Butler University
(Accounting — 1.5 CH)
On the Performance of Chinese Dual-Listed Companies.
Lin Guo, Suffolk University; Zhenzhen Sun, University of Rhode Island; Tong Yu, University of Rhode Island
Discussant: Soledad Moya, Universitat Autonoma de Barcelona
Ownership Structure, Share Transferability, and Corporate Risk Taking: Evidence from China.
Jiekun Huang, National University of Singapore; Nianhang Xu, Renmin University of China; Qingbo Yuan, The University of Melbourne
Discussant: Soledad Moya, Universitat Autonoma de Barcelona
Economy, Culture, and the Size of Insurance Market: The Case of Chinese Market.
Zhenzhen Sun, University of Rhode Island; Tong Yu, University of Rhode Island; Ming Zhong, Shanghai University of Finance and Economics
Discussant: Soledad Moya, Universitat Autonoma de Barcelona
9.22 Interaction between Management Accounting and Firm Operations
Moderator: Marilyn Waldron, University of South Australia
(Management Advisory Services — 1.5 CH)
Capacity Constraints, Profit Margins and Stock Returns.
Bjorn Jorgensen, University of Colorado; Jing Li, Carnegie Mellon University; Gil Sadka, Columbia University
Discussant: Suresh Radhakrishnan, The University of Texas at Dallas
Sustainability and Organizational Change: Evidence from Small- and Medium-Sized Enterprises.
Cristiana Parisi, University of Southern Denmark
Discussant: Frank Verbeeten, RSM Erasmus University
9.23 Interfirm Management Control
Moderator: Aisha G. Meeks, Jackson State University
(Social Environment of Business — 1.5 CH)
The Role of Partner Selection and Contractual Control in Managing Interfirm Relationships: Survey Evidence.
Henri Dekker, VU University Amsterdam; Tom Groot, VU University Amsterdam; Rong Ding, Middlesex University Business School
Discussant: Bala Kanagasabai Balachandran, Cass Business School
Control and Trust Interaction in Interfirm Relationship—The Management of Facility Services.
Muhammad Kaleem Zahir ul Hassan, Radboud University; Ed Vosselman, Radboud University
Discussant: Sofie Verbieren, Katholieke Universiteit Leuven
Performance of Industrial Services Outsourcing: a Field Study of Services Coordination in a Brazilian Steel Company.
André C. Busanelli de Aquino, University of Sao Paulo; Alexsandro Broedel Lopes, University of Sao Paulo
Discussant: Sofie Verbieren, Katholieke Universiteit Leuven
[PRESENTATION CANCELLED]
9.24 Modeling Properties of Accounting Information and Incentives
Moderator: Pingyang Gao, The University of Chicago
(Accounting — 1.5 CH)
Screening versus Sorting in a Principal-Agent Model with Observable and Unobservable Measures of Ability.
Rajiv D. Banker, Temple University; Shaopeng Li, Temple University; Jose M. Plehn-Dujowich, Temple University
Discussant: Thomas Hemmer, Rice University
The Effect of Imprecise Information on Incentives and Team Production.
Naomi Rothenberg, Naval Postgraduate School
Discussant: Pingyang Gao, The University of Chicago
The Signaling Role of Accounting Conservatism in Debt Contracting.
Ying-Ju Chen, University of California, Berkeley; Mingcherng Deng, University of Minnesota
Discussant: Jose M. Plehn-Dujowich, Temple University
9.25 Issues in the Public Interest II
Moderator: James J. Donegan, Western Connecticut State University
(Regulatory Ethics — 1.5 CH)
Risk Management and Non-Executive Directors in U.K. Quoted Banks and Other Financial Institutions.
Carmen A. Li, University of Essex; Robert T. Wearing, University of Essex
Discussant: James J. Donegan, Western Connecticut State University
Coercion, Ethics and Project Stage: An Experimental Test of an Accounting Fraud Model.
Michele W. Ganon, Western Connecticut State University; James J. Donegan, Western Connecticut State University; Zach Johnson, University of Central Florida
Discussant: C. Richard Baker, Adelphi University
The Role of Institutions, Resources, and Formal/Informal Systems in Sustainability Reporting.
Irene M. Herremans, University of Calgary; Jamal A. Nazari, Mount Royal University and University of Calgary; Laurie Ingraham, University of Calgary
Discussant: Patrick T. Kelly, Providence College
9.26 International Education Issues
Moderator: Teresa Lightner, University of North Texas
(Accounting — 1.5 CH)
Experiential Learning via an Innovative Inter-University Student Accounting Video Competition.
Mark Holtzblatt, Roosevelt University; Norbert Tschakert, University of the Virgin Islands
Discussant: Gerald Weinstein, John Carroll University
International Financial Reporting Standards and Its Impact on Accounting Edcuation.
Wagdy M. Abdallah, Seton Hall University; Theresa F. Henry, Seton Hall University
Discussant: Sandy Hilton, University of British Columbia
The Effects of Exposure to the International Education Standards on the Perceived Importance of the Global Harmonization of Accounting Education among the Japanese Accounting Faculty.
Satoshi Sugahara, Hiroshima Shudo University; Gregory Boland, University of Canberra
Discussant: Mary Fischer, The University of Texas at Tyler
9.27 Miscellaneous Education Topics
Moderator: Tom Clausen, Zayed University
(Accounting — 1.5 CH)
Collectively Different Attributes of the Accounting Profession: An Australian Study.
Paul A. Delange, RMIT University; Rob Inglis, RMIT University; Marita Shelly, RMIT University; Clive Morley, RMIT University
Disparate Methods of Combining Test and Assignment Scores into Course Grades.
Daniel P. Tinkelman, Hofstra University; Elizabeth K. Venuti, Hofstra Unviersity; Linda J. Schain, Hofstra University
Toscin for "Young Men in a Hurry"—With Apologies to F. M. Cornford's Microcosmographia Academica Being a Guide for the Young Academic Politician.
Aida Sy, Manhattan College; Tony Tinker, Baruch College–CUNY; George Mickhail, University of Wollongong; Fahrettin Okcabol, Founder Member Critical Accounting Society
9.28 Taking Learning Out of the Classroom: An Examination of Community Based Accounting Projects
Moderator: Karen Grossman Tabak, Maryville University
(Accounting — 1.5 CH)
Session Detail
Panelists:
Donna Kay, Maryville University
Karen Grossman Tabak, Maryville University
Kimme Temme, Maryville University
9.29 Historical Perspectives on Accounting
Moderator: Maef Woods, Wayne State University
(Accounting — 1.5 CH)
A Historical Perspective of the Collision of Financial Reporting and Management.
Sheldon R. Smith, Utah Valley University
Evaluating Government Performance at the State Level: An Historical Perspective.
Annette Pridgen, The University of Mississippi; Dale L. Flesher, The University of Mississippi
Perceptions of Accounting and Accountants: Why Are they Inaccurate?
Paul K. Wells, Auckland University of Technology
The Roots of Fairness in Accounting.
Phyllis Mo, Lingnan University; Kinsun Tam, University at Albany, SUNY
9.30 Honing the Craft of Teaching: Reflections on CTLA and Future Plans
Moderator: Cassy Budd, Brigham Young University
(Accounting — 1.5 CH)
Presenters: CTLA Faculty and Attendees
