Please note: Boards 1–19 are assigned to the Emerging and Innovative Research Projects Session.
Board 20 A Time-Series Analysis of Fundamentals, Sentiment and Arbitrage Costs. Marcus A. Burger, The University of Utah; Asher Curtis, The University of Utah
Board 21 Accounting Restatements, Financial Constraints, and Firm Growth: The Real Effects of Corporate Misreporting. Susan M. Albring, Syracuse University; Shawn Huang, University of Arkansas; Raynolde Pereira, University of Missouri–Columbia; Xiaolu Xu, Syracuse University
Board 22 Accruals, Accrual Quality, and Borrowing Costs in the Market for Syndicated Loans. Kenneth Daniels, Virginia Commonwealth University; Jayaraman Vijayakumar, Virginia Commonwealth University; Sonia Wasan, Northern Kentucky University
Board: 23 Adding Assurance to the Term "Organic." Katherine J. Barker, University of South Florida, St. Petersburg; Alan Reinstein, Wayne State University; Melissa Rodriguez, Power Design; Stephanie Tarr, Cherry Bakaert and Holland
Board 24 Big N Global Networks, Industry Expertise, and Financial Statement Users' Decision Making. Inder K. Khurana, University of Missouri–Columbia; Paul N. Michas, University of Missouri–Columbia; K. K. Raman, University of North Texas
Board 25 CFO Financial Expertise and Corporate Governance. Fuad Rakhman, Purdue University Calumet; Marty Stuebs, Baylor University; Li Sun, Ball State University
Board 26 Consequences of Financial Restatements for CEOs. Lerong He, The College at Brockport, SUNY; Rong Yang, The College at Brockport, SUNY
Board 27 Direct and Moderating Effects of Auditor Quality on Performance: Consideration of External Environment and Market Competitio. Yahn-Shir Chen, National Yunlin University of Science & Technology; Yi-Fang Yang, National Yunlin University of Science & Technology; Lee-Wen Yang, Chaoyang University of Technology
Board 28 Do Analysts' Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence. Elizabeth A. Gordon, Temple University; Karin A. Petruska, Youngstown State University; Minna Yu, Ball State University
Board 29 Do Executive Stock Options Certainly Boost Firm Performance? Ming-Cheng Wu, National Changhua University of Education; Yi-Ting Huang, National Chengchi University; Yi-Jyun Chen, National Changhua University of Education
Board 30 Do Government Controlled Companies Overpay Audit Fees? Evidence from Chinese Listed Companies. Hui Du, University of Houston - Clear Lake; Fangjun Wang, Xi'an Jiaotong University; Peng Wang, Xi'an Jiaotong University; Junrui Zhang, Xi'an Jiaotong University; Gaoliang Tian, Xi'an Jiaotong University; Tingzi Pan, Cardiff University
Board 31 Elaborating and Examining the Relationship among ERP Performance, IT Governance, and Corporate Governance. Wen-Hsien Tsai, National Central University; Kuen-Chang Lee, National Central University; Hui-Chiao Chen, National Central University; Wan-Rung Lin, National Central University; Sin-Jin Lin, National Central University; Thomas W. Lin, University of Southern California
Board 32 Firm Size and R&D Productivity and Uncertainty as Reflected in Earnings and Returns. Mustafa Ciftci, Binghamton University, SUNY; William M. Cready, The University of Texas at Dallas
Board 33 Implied Cost of Capital over the Last 20 Years. Norio Kitagawa, Kobe University; Masatoshi Gotoh, Kobe University
Board 34 Internal Control Quality and Investment Efficiency. Sheng-Syan Chen, National Taiwan University; Shu-Miao Lai, Kainan University; Chih-Liang Liu, Chang Gung University
Board 35 IT Project Escalation: Evidence for Command and Control. Matthew W. Guah, Erasmus University Rotterdam; Rob Van Der Wal, Erasmus School of Economics
Board 36 Macro-Level Corporate Governance and FDI: Cross-Sectional International Evidence. Omar Al Farooque, University of New England; Subba Reddy Yarram, University of New England
Board 37 Mentoring in Organizations: A Review of the Literature with Specific Applications to Public Accounting. Alan Reinstein, Wayne State University; Timothy J. Fogarty, Case Western Reserve University; David H. Sinason, Northern Illinois University
Board 38 Newly Proposed Basis-Tracing Regulations Offer Solutions and New Problems. Laura Jean Kreissl, West Texas A&M University; Darlene A. Pulliam, West Texas A&M University
Board 39 [PRESENTATION CANCELLED]
Board 40 Ownership Concentration and Audit Fees: Do Auditors Matter Most When Investors Are Protected Least? Evidence from France. Cedric Lesage, HEC Paris; Chiraz Ben Ali, Amiens Management School
Board 41 Recent Developments in Fair Value Accounting. Avinash Arya, William Patterson University; Alan Reinstein, Wayne State University
Board 42 Searching for Value Relevance of Book Value and Earnings: A Case of Premium versus Discount Firms. Mark Aleksanyan, Glasgow University; Khondkar Karim, Rochester Institute of Technology
Board 43 Share Price Formation, Financial Instability and Accounting Design. Yuri Biondi, Cnrs - Ecole Polytechnique; Pierpaolo Giannoccolo, Bologna University
Board 44 Strategic Decisions, Default Risk, and Equity Returns. Tsung-Kang Chen, Fu Jen Catholic University; Hsien-hsing Liao, National Taiwan University; Wei-Ju Huang, Prudential plc.
Board 45 Taxation in the European Union. Zhemin Wang, University of Wisconsin–Parkside; Zhijun Lin, Hong Kong Baptist University; Ming Liu, Hong Kong Baptist University; Yuansha Li, University of Wisconsin–Parkside
Board 46 The Determinants of New Capitalizations of R&D Expenses in Canada. Florica-Nicoleta Batrinu; Philemon Rakoto, HEC Montreal
Board 47 The Effect of Accounting Disclosures on the Mortgage-Backed Securities Market: SFAS 140 and Launch Spreads. Arthur L. Wharton III, Towson University
Board 48 The Emergence of Second-Tier Auditors: Evidence from Investor Perceptions of Financial Reporting Credibility. Cory A. Cassell, University of Arkansas; Gary Giroux, Texas A&M University; Linda A. Myers, University of Arkansas; Thomas C. Omer, Texas A&M University
Board 49 The Evolution of Corporate Governance Research. Hung-Pi Cheng, Chang Gung University; Chin-Horng Chan, Chang Gung University
Board 50 The Firm Characteristics of the Fundamental Value to Price Anomaly. Hye-Jeong Nam, Dongguk University
Board 51 The Intelligent Decision Support System for Evaluating the Value of Intangible Assets. Wei-Kang Wang, Yuan Ze University; Kai-Ting Nien, National Chengchi University
Board 52 The Path to Office of the Chief Financial Officer. Kay E. Zekany, Ohio Northern University; Robert T. Frankle, Hill, Barth and King
Board 53 The Relevance of Dividends and Book Value in the Brazilian Stock Market. André Machado, Pontifícia Universidade Católica de Campinas; Fabiano Guasti Lima, Universidade de São Paulo campi Ribeirão Preto; João Carlos de Aguiar Domingues, Universidade de São Paulo campi Ribeirão Preto; Rafael Vieira, Universidade de São Paulo campi Ribeirão Preto; Luiz Carlos Jacob Perera, Universidade Presbiteriana Mackenzie
Board 54 The Use of Genetic Algorithms to Obtain Higher Returns on Investment Strategies Based on Financial Statement Analysis: A Test in Brazil. Fernando Caio Galdi, Fucape Business School; Sérgio Hermesmeyer, Fucape Business School
Board 55 Transaction Costs and the Relation between R&D Investments and Abnormal Stock Returns. Paul Brockman, Lehigh University; Dennis Chung, Simon Fraser University; Ken W. Shaw, University of Missouri
Board 56 Transparency, Idiosyncratic Risk, and Convertible Bonds. Yi-Mien Lin, National Chung Hsing University; Chin-Fang Chao, Ling Tung University
Board 57 Utilizations of Electronic Data Interchange (EDI): Double Shaping between Users and Technology. Aziza Laguecir-Derujinsky, BEM; Marie-Laure Massue, Reims Management School; Herve Colas, Reims Management School
Board 58 What Drives the Dating Game of Executive Options Exercises? Ming-Cheng Wu, National Changhua University of Education; Hung-Gay Fung, University of Missouri–St. Louis; Yi-Ting Huang, National Chengchi University
Board 59 XBRL and Market Reactions to Corporate Filings in China. Yan Peng, Fordham University; John Shon, Fordham University; Christine Tan, Fordham University
