Emerging and Innovative Research Forum
Tuesday August 9, 2011 — 9:45 am-11:00 am
Board: 1 A Simulation Study of the Effects of Perceived Risk and Information Sharing on the Internal Control Reporting Process
Presenter: Stephanie Grimm, University of St. Thomas;
Description: Our research combines accounting with operations management. We model the internal control reporting process as a supply chain and test for the bullwhip effect during SOX implementation. We highlight the importance of information sharing and perceived risk on the reporting process.
Board: 2 An Exploratory Analysis of the Relative Importance of Fraud Risk Factors Related to Pressures and Opportunities, and Different Fraud Types: Evidence from Big 4 and Non-Big 4 Auditors' Across Six Countries
Presenters: Naman Desai, University of Central Florida; Rajendra Patel, Indian Institute of Management, Ahmedabad;
Description: This study examines how Big 4 and Non-Big 4 auditors in the US and 5 other foreign countries perceive responsibility for detecting different fraud types and how their fraud risk assessments and audit effort are affected by pressures and opportunities.
Board: 3 Auditor Reputations, Industry Specialization, and Audit Pricing: Evidence from Japan
Presenter: Yoshihiro Sakuma, Fuji University;
Description: The study of the relationship between auditor's industry specialization and audit premium in Japan has not been analyzed. So, this research must be necessary for Japanese audit market.
Board: 4 Focusing on Paradox in Financial Accounting
Presenter: Louella Moore, Arkansas State University;
Description: What causes basic financial accounting paradoxes? Traditional research paradigms ignore the conflicts between position and momentum measures. Interdisciplinary concepts from philosophy, physics, and game theory highlight the nonduality problem in accounting, opening up new perspectives on the potential and limits of accounting.
Board: 5 Globalization of the Accounting Profession in the United States: Accountability, Comparability, Mobility, and Employability
Presenters: A. David Austill, Union University; Mehmet C. Kocakulah, University of Southern Indiana; Brett Long, University of Southern Indiana;
Description: Globalization of the accounting profession raises important questions for the accounting profession and accounting educators. This paper explores the interrelationship between adoption of IFRS, accountant mobility laws, professional certification and free trade agreements on the globalization of the accounting professions.
Board: 6 Headlines, Readability of Firms' Earnings Releases, and Investors' Information Searching and Processing
Presenter: Bo Zhou, Nanyang Technological University;
Description: Facing numerous financial news of firms every day, are investors influenced by the headlines of the earnings releases? If yes, how do the headlines affect investors' judgment and decision?
Board: 7 Information Sharing Behavior in a Collectivist Society with Face Dimension
Presenter: Syed Zaidi, The University of Texas at El Paso;
Description: This paper examines the impact of communication medium (face-to-face or Knowledge Management System) and the type of information (positive or negative) to be disclosed on the individuals' willingness to share information in a collectivist society with face dimension.
Board: 8 Macao's Transforming Cultural Economy: A Perspective of Casinos in the context of Corporate Governance
Presenter: Xiao Fu, Durham Business School, Durham University, UK;
Description: Macao has gone through cultural economy transformation after its return to Chinese rule. I aim at revealing this change through Macao's Casino industry. By looking into the context of Casino's corporate governance systems, I attempt to detect subtle changes which shape Macao's relationship with the world.
Board: 9 Modifying the Balance Scorecard to Meet Expectations of Donors, Recipients, and Management
Presenters: Evelyn A. McDowell, Rider University; Evelyn Aniton McDowell, Rider University;
Description: Donors increasingly want to know how much impact their dollars are having. However, nonprofit organizations have little guidance on how to meet this potentially daunting challenge. The Balanced Scorecard Approach can be the ultimate solution.
Board: 10 Risk Assessment and Quality Control for Internal Auditing Applied in the IFRS
Presenter: Denise Silva Ferreira Juvenal, Prefeitura da Cidade do Rio de Janeiro;
Description: The objective of this work is to describe the risk analysis audit for local governmental, principally because the selection of work audit for local government.
Board: 11 Statistical Analysis of the Influence of Internal Control Regulations and Inspiration
Presenters: Yan Chen, Dongbei University of Finance and Economics; Meixia Dong, Dalian Jiaotong University; Yuanyuan Liu, Dongbei University of Finance and Economics; Yuan Qi, Dongbei University of Finance and Economics;
Description: This paper analyzes the statistical data and compares the impacts of the related regulations on internal control disclosures in America and China. It studies the differences in the impacts of the regulations implementations in both countries and its reasons. We also proposes some ideas for developing Chinese internal control laws and regulations.
Board: 12 Succeeding as a Professional – Learn from Other's Mistakes, You Can't Afford to Make Your Own
Presenter: Susan Sorensen, University of Houston-Clear Lake;
Description: Successful accounting professionals plan for and achieve a balance between their personal production, marketing, and administration. This presentation includes many up-or-out environment career tips such as: take being fired as your last opportunity to network and make a good impression.
Board: 13 The Effects of Firms' Controversial Corporate Activities on Financial Reporting Quality
Presenter: Kevin Koh, Nanyang Technological University;
Description: Firms' involvement in controversial CSR activities raises concerns about management integrity and ethics. Firms' involvement in such activities are perceived to have higher risk of poor financial performance. There, there is higher incentives for earnings management and corporate misconduct resulting in SEC AAER investigation.
Board: 14 The Share Effect: Does the Form of Payment Affect Acquisitions' Rationality?
Presenters: Maria Elena Olante, Catholic University of the Sacred Heart, Milan; Paolo Russo, Catholic University of the Sacred Heart, Milan;
Description: We aim at assessing the effect of the form of payment on the quality of the acquisition process. Assuming that when acquisitions are paid using shares, the quality of the deal is more at risk, we document some surprising results.
Board: 15 Value-Based Pricing in R&D Alliances
Presenter: Marc J. F. Wouters, University of Twente, The Netherlands;
Description: Value-based pricing requires interorganziational management accounting. We will investigate value-based pricing in R&D alliances. Through field work, we intend to discover how such agreements can be structured, and what the impact is on innovation processes, especially for knowledge exchange, joint sense making and problem solving.
Board: 16 Will The Use Of Repo 105 By Lehman Brothers Widen The Expectations Gap For Auditors?
Presenters: Agatha E Jeffers, Montclair State University; Askew Sidney, Borough of Manhattan Community College;
Description: A questionable accounting technique, (Repo 105) used by Lehman to mislead the public has led to public outcry that auditors (E&Y) failed to adequately perform their function. Is there a disconnect between what auditors do and what the public expect from them?
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