American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

Monday August 8, 2011
4:00 pm-5:30 pm

[1.5 Credit Hours]

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3.1 Impact of Information Systems on Accounting Practice and Education
Moderator:
Julie Smith David, Arizona State University
(NASBA Field of Study: Specialized Knowledge and Applications)

Panelists:
Bill McCarthy, Michigan State University
Mark Nittler, Workday
Brian S. Sommer, TechVentive
Karen Watts, Corefino Services, LLC

Description
This panel will address the emerging opportunities and challenges for the accounting profession with the ongoing advancement of technologies. These panelists are involved with leading edge organizations who are transforming the accounting function by taking advantage of the range of data, services, and technologies that are available to help managers make data-driven decisions. The panel will explore the new business models, accounting practices, and data opportunities that future accountants will need to embrace to be successful in their careers.

3.2 IFRS Implementation—Realities in Practice and Roundtable Exercise
Moderator:
Patrick Turner, The Ohio State University
(NASBA Field of Study: Accounting)

Panelists/Presenters:
Donald J. Gannon, Deloitte LLP
Patrick Turner, The Ohio State University

Description
This session will share insights on some practice issues and common themes emerging regarding IFRS implementation. A case study exercise will provide participants an opportunity to read extracts of accounting policy footnotes from financial statements prepared on an IFRS-basis, which will serve as a basis for discussion several IFRS vs. U.S. GAAP accounting differences.

3.3 Soft Skills Needed for Professional Advancement and Success
Moderator:
Julie A. Peters, PricewaterhouseCoopers (PwC)
(NASBA Field of Study: Personal Development)

Presenter:
Holly Paul, PricewaterhouseCoopers (PwC)
Julie A. Peters, PricewaterhouseCoopers (PwC)

Description
This interactive session will focus on soft skills that are critical for success and will highlight PwC's "Personal Brand" initiatives, including the launching on February 7, 2011 of the firm's Personal Brand Week 2.0, as well as the teamwork and problem-solving skills emphasized during PwC's leadership programs for underclassmen. The presenters will discuss opportunities for professors to include a variety of topics/"soft skills" in their teaching of accounting.

3.4 Research at the Intersection of Auditing and Financial Accounting
Moderator:
Joe Carcello, University of Tennessee
(NASBA Field of Study: Auditing)

Panelists:
Craig Crawford, KPMG
William R. Kinney, Jr., University of Texas at Austin
Zoe-Vonna Palmrose, University of Southern California

3.5 Organizational Issues: Social Networking and Knowledge Sharing
Moderator:
Wei Li, Kent State University
(NASBA Field of Study: Accounting)

Social Capital in Public Accounting: Persistence and Structural Change through Traumatic Organizational Events
Timothy J. Fogarty, Case Western Reserve University; R. Drew Sellers, Case Western Reserve University; Larry M. Parker, Case Western Reserve University;
Discussant: Nicholas Seybert, University of Maryland, College Park

Antecedents of Organizational Knowledge Sharing: A Meta-Analysis and Critique
Candace L. Witherspoon, University of Kentucky; Jason Bergner, University of Central Missouri; Cam Cockrell, University of North Texas; Dan N. Stone, University of Kentucky;
Discussant: Fabienne Miller, Worcester Polytechnic Institute

3.6 Ethics: Attitudes, Sensitivity, and Leadership
Moderator:
Dennis Bline, Bryant University
(NASBA Field of Study: Behavioral Ethics)

The Impact of Ethical Leadership and the Internal Audit Function on Financial Reporting Decisions
Barbara Arel, The University of Vermont; Cathy A. Beaudoin, University of Vermont; Anna Cianci, Wake Forest University;
Discussant: Michael T. Paz, Drexel University

Accountant's Ethical Sensitivity
Anis Triki, Brock University; Darlene D. Bay, Brock University; Gail Lynn Cook, Brock University;
Discussant: Julia Karcher, University of Louisville

Do Ethical Attitudes about Accrual and Real Earnings Management Converge or Diverge? An Application of Integrative Social Contracts Theory
Wendy J. Bailey, Northeastern University;
Discussant: Linda Flaming, Monmouth University

3.7 CPA Horizons 2025, The Pathways Commission, and the Road Ahead
Moderator:
William A. Stahlin, Stevens Institute of Technology
(NASBA Field of Study: Accounting)

Panelists:
Robert Allen, University of Utah
Bruce K. Behn, Chair, Pathways Commission
Paul V. Stahlin, Chairman, AICPA

Description
A look into the future of the accounting profession for the next 15 years and the potential impact on the education system. Paul V. Stahlin CPA, Chairman of the American Institute of Certified Public Accountants and Past Chairman of Montclair State University Foundation Board will share the findings of research performed as a result of the Horizons 2025 project. Horizons 2025 is an AICPA project to assess how demographic, cultural, technological and other global changes might impact the accounting profession. Bruce K. Behn, Ergen Professor at The University of Tennessee and Chair of the Pathways Commission will discuss how these projected changes may impact the educational process. Bob Allen of the University of Utah will comment on the educational impact of future trends in the accounting profession from an educator perspective.

3.8 Tax Avoidance and Agency Theory
Moderator:
Thomas Z. Webb, Mississippi State University
(NASBA Field of Study: Taxes)

Are Firms Myopic?: The Case of Contracting on Performance and Uncertainty
Jennifer Brown, Arizona State University; Katharine D. Drake, Arizona State University; Melissa Martin, Arizona State University;
Discussant: Jane Livingstone, Western Carolina

Does Non-Conforming Tax Avoidance Affect Investment Decisions?
Inder K. Khurana, University of Missouri-Columbia; William J. Moser, University of Missouri; KK Raman, University of North Texas;
Discussant: Jennifer L. Brown, Arizona State University

Why are Option Compensation and Tax Sheltering Negatively Related?
Jeri K. Seidman, The University of Texas at Austin; Bridget Stomberg, University of Texas at Austin;
Discussant: Jennifer Blouin, University of Pennsylvania

3.9 Income Tax Accounting: Implications & Inferences
Moderator:
Spencer Usrey, Mississippi State University
(NASBA Field of Study: Taxes)

Deficiencies in Tax-Related Internal Controls Detected Under Sarbanes-Oxley Section 404
Lynford Graham, Bentley University; Jean C. Bedard, Bentley University;
Discussant: Andrew M Bauer, University of Waterloo

Do Firms Use Tax Cushion Reversals to Meet Earnings Targets? Evidence from the Pre- and Post-FIN 48 Periods
Sanjay Gupta, Michigan State University; Rick C. Laux, Pennsylvania State University; Dan Lynch, Michigan State University;
Discussant: Lisa De Simone, University of Texas at Austin

FIN 48 and the National Nexus Program: The Effect of Mandatory Disclosure on a Voluntary Disclosure Program
Ann Boyd Davis, Clemson University;
Discussant: Erin M. Towery, University of Texas at Austin

3.10 Auditor Monitoring
Moderator:
Carl Hollingsworth, Clemson University
(NASBA Field of Study: Auditing)

Auditor Monitoring and Dividend Payout Policy
Bradley P. Lawson, Texas A&M University; Dechun Wang, Texas A&M University;
Discussant: Mike Willenborg, University of Connecticut

Independent audit oversight authorities: a comparative study of the United States, the United Kingdom and France
Mouna Hazgui, IAE Paris, Sorbonne Graduate Business School; Cédric Lesage, Professor, HEC Paris; Christine Pochet, Professor, IAE Paris Sorbonne Graduate Business School;
Discussant: Steven Cahan, University of Auckland

The Impact of Regulatory Enforcement and the Adoption of Principles-based Accounting on Financial Reporting Quality: Evidence from Auditors' Judgments
Jeff Cohen, Boston College; Ganesh Krishnamoorthy, Northeastern University; Marietta Peytcheva, Lehigh University; Arnold Wright, Northeastern University;
Discussant: Tamara A. Lambert, University of Massachusetts Amherst

3.11 Internal Control Issues and Auditing
Moderator:
Louise Hayes, University of Waterloo
(NASBA Field of Study: Auditing)

After Controlling for Materiality, Are Abnormal Accruals Larger for Entities with Material Internal Control Weaknesses than Entities with Effective Internal Controls?
Benjamin P. Foster, University of Louisville; Trim Shastri, University of Louisville;
Discussant: Chan Li, University of Pittsburgh

Corporate Ownership Characteristics and Timeliness in Remediation of Internal Control Weaknesses
Santanu Mitra, Wayne State University; Mahmud Hossain, University of Memphis; Barry R. Marks, University of Houston at Clear Lake;
Discussant: Kathleen Rupley, Portland State University

3.12 Earnings Management, Real Activity Management, and Auditing
Moderator:
Dennis M. Lopez, University of Texas - San Antonio
(NASBA Field of Study: Auditing)

Auditing and Earnings Management in Brazilian HMOs
Felipe Ramos Ferreira, Fucape Business School; Ricardo Lopes Cardoso, The Brazilian School of Public and Business Administration, Getulio Vargas Foundation; Antonio Lopo Martinez, Fucape Business School; Poueri do Carmo Mário, Federal University of Minas Gerais;
Discussant: Karen Ton, University of Southern California
[Paper withdrawn]

Auditor Tenure, Industry Specialization and Real Activity Management
Jennifer Kao, University of Alberta; Jenny Zhang, Dalhousie University;
Discussant: Dechun Wang, Texas A&M University
[Paper withdrawn]

Do Auditors Value Client Conservatism?
Mark L. DeFond, University of Southern California; Chee Yeow Lim, Singapore Management University; Yoonseok Zang, Singapore Management University;
Discussant: Long Chen, George Mason University

3.13 Audit Judgment and Strategy Choice
Moderator:
Jason L. Smith, University of Nevada, Las Vegas
(NASBA Field of Study: Auditing)

Optimal Strategy of Performance Creation: Evidence from the Chinese Audit Firms
Yahn-Shir Chen, Department of Accounting, National Yunlin University of Science and Technology, Taiwan; Yu-Shu Cheng, Kainan University, Taoyuan, Taiwan; Yi-Pei Liu, Providence University;
Discussant: Gin Chong, Prairie View A&M University

The Impact of Error-Management Climate, Error Type and Error Originator on Auditors' Reporting Errors Discovered on Audit Working Papers
Anna Gold, VU University Amsterdam; Ulfert Gronewold, University of Potsdam; Steven E. Salterio, Queen's University;
Discussant: Jonathan Grenier, Miami University

Trust Matters: How a Client Manager Can Gain and Use the Auditor's Trust to Influence Subsequent Audit Judgments
William F. Messier, Jr., University of Nevada, Las Vegas (UNLV) and Norwegian School of Economics and Business Administration; Jesse C. Robertson, University of North Texas; Chad A. Simon, University of Nevada, Las Vegas;
Discussant: Tammie J. Rech-Schaefer, University of South Carolina

3.14 Models of Analysts' Reputation
Moderator:
Arpita Shroff, University of Houston
(NASBA Field of Study: Accounting)

Analyst Reputation, Communication and Information Acquisition
Xiaojing Meng, Columbia University;
Discussant: Edwige Cheynel, Columbia University
[Paper withdrawn]

Analysts' Forecasts: The Roles of Reputational Ranking and Trading Commissions
Sanjay Banerjee, University of Minnesota;
Discussant: Edwige Cheynel, Columbia University

Credit Rating Agency and Equity Analysts' Adjustments to GAAP Earnings
George Batta, Claremont McKenna College; Volkan Muslu, University of Texas at Dallas;
Discussant: Hyungshin Park, Southern Methodist University

3.15 Persistence of Cash Flows and Earnings
Moderator:
Dereck D. Barr, The University of Mississippi
(NASBA Field of Study: Accounting)

The Persistence of Current and Proposed Measures of Operating Cash Flow
Rick N. Francis, University of Texas at El Paso; Sid P. Glandon, University of Texas at El Paso;
Discussant: Derek Oler, Texas Tech University

Earnings Persistence and Mispricing Implications of Abnormal Changes in Cash
Jeff Zeyun Chen, University of Colorado at Boulder; Philip B. Shane, University of Colorado at Boulder and University of Auckland;
Discussant: Derek Oler, Texas Tech University

Non-GAAP Earnings: Informative or Opportunistic? An Analysis of Transitory Gains
Asher Curtis, University of Utah; Sarah McVay, University of Utah; Benjamin Whipple, University of Utah;
Discussant: Ted Christensen, Brigham Young University

3.16 Cash Flows and Debt
Moderator:
Adam Vitalis, UW-Madison
(NASBA Field of Study: Accounting)

Did Information Intermediaries See Warning Signals of the Banking Crisis from Leading Indicators in Banks' Financial Statements?
Hemang Desai, Southern Methodist University; Shivaram Rajgopal, Emory University; Jeff Jiewei Yu, Southern Methodist University;
Discussant: Steve Rock, University of Colorado

The Use of Intangible Assets as Loan Collateral
Maria Loumioti, Doctoral candidate;
Discussant: Laura Michalski, University of Wisconsin - Madison

Voluntary Disclosure and Capital Structure
Michael J. Imhof, Wichita State University; Raynolde Pereira, University of Missouri-Columbia; Scott E. Seavey, University of Nebraska-Lincoln;
Discussant: Gavin Cassar, Unversity of Pennsylvania

3.17 Voluntary Disclosure
Moderator:
Denise A. Jones, College of William & Mary
(NASBA Field of Study: Accounting)

Managers' Segment Financial Reporting Choice: When Do Aggregated Segment-Level Earnings Differ from Firm-Level Earnings?
Elio Alfonsoa, Louisiana State University; Dana Hollie, Louisiana State University; Shaokun Yu, Northern Illinois University;
Discussant: David A. Reppenhagen, University of Florida

Voluntary Disclosures of Carbon Emissions, Carbon Emission Levels, and Firm Value
Ella Mae Matsumura, University of Wisconsin-Madison; Rachna Prakash, College of William and Mary; Sandra C. Vera-Munoz, University of Notre Dame;
Discussant: Xi Li, Temple University

Real Effects of Voluntary Disclosure
Michael J. Imhof, Wichita State University; Raynolde Pereira, University of Missouri-Columbia; Scott E. Seavey, University of Nebraska-Lincoln;
Discussant: Xi Li, Temple University

3.18 Regulation and Voluntary Disclosure
Moderator:
Rosemond Desir, Colorado State University
(NASBA Field of Study: Accounting)

Do distortions in bank loan supply affect borrowers' voluntary disclosure? Evidence from international propagation of banking shocks
Alvis K. Lo, University of British Columbia;
Discussant: Nerissa C. Brown, Georgia State University

Law Firms and Corporate Disclosure: Evidence from Regulatory Noncompliance
Preeti Choudhary, Georgetown University;
Discussant: Nerissa C. Brown, Georgia State University

Endogenous Information Disclosure and Regulatory Reforms
Renhui Fu, Erasmus University; Yong Kim, University of Cincinnati; Buhui Qiu, Erasmus University;
Discussant: Nerissa C. Brown, Georgia State University

3.19 Effects of Disclosure on Uncertainty, Reputation, and Investment
Moderator:
Brian J. White, University of Illinois at Urbana-Champaign
(NASBA Field of Study: Accounting)

Disclosure, Uncertainty, and The Option Value of Equity
Eric C. So, Stanford University;
Discussant: Mary Billings, NYU-Stern, UPenn-Wharton

An Experimental Investigation of Reputation Effects of Disclosure
Radhika Lunawat, University of St. Thomas;
Discussant: Bill Tayler, Emory University

3.20 Fraud Theory and Practice Issues
Moderator:
Deborah L. Seifert, Illinois State University
(NASBA Field of Study: Auditing)

Auditors' Responsibility for Fraud Detection: New Wine in Old Bottles?
Lawrence Chui, University of St. Thomas; Byron Pike, Minnesota State University, Mankato;

Interviewing the Fraudsters: An Update to the White-Collar Criminal Profile
Linda G. Mullen, Georgia Southern University; Debra Taylor Sinclair, University of South Florida, St. Petersburg; Michael L. Thomas, Georgia Southern University;

The Evolution of Fraud Theory
Jack Dorminey, West Virginia University / Institute for Fraud Prevention; Scott Fleming, West Virginia University / Institute for Fraud Prevention; Mary-Jo Kranacher, CUNY York College / CPA Journal; Richard Riley, West Virginia University / Institute for Fraud Prevention;

Thieves from Within: Occupational Fraud in Canada
Dominic Peltier-Rivest, Concordia University; Nicole Lanoue, Université du Québec à Montréal;

3.21 Performance of Nonprofit Entities
Moderator:
Dana A. Forgione, University of Texas at San Antonio
(NASBA Field of Study: Accounting)

The Relative Influence of Fund-Based and Government-Wide Financial Information on Municipal Bond Borrowing Costs
Jacqueline Reck, University of South Florida; Earl R. Wilson, University of Missouri;
Discussant: Barry R. Marks, University of Houston at Clear Lake

The Association between Nonprofit CEO Compensation Change, Performance Signals, and Excess Cash Holding
Qianhua (Q) Ling, Marquette University; Daniel Neely, University of Wisconsin-Milwaukee;
Discussant: Mary Fischer, University of Texas at Tyler

Advancing Nonprofit Organizational Effectiveness and Efficiency - A "Balanced-scorecard" Approach within a Public Service Organisation
Heli Marjut Hookana, University of Turku, School of Economics;
Discussant: Robert J. Eger, Florida State University

3.22 IFRS - Adoption Effects
Moderator:
Catherine C. Chiang, Elon University
(NASBA Field of Study: Accounting)

Effects of the Type of Accounting Standards and Motivation on Financial Reporting Decision
Gerui (Grace) Kang, University of Minnesota Duluth; Jerry W. Lin, Colorado State University Pueblo;
Discussant: Qiuhong Zhao, University of Missouri - Columbia

Do Mandatory IFRS Adoption and Analyst-IFRS Experience Affect Forecasting Performance?
Ran Ron Barniv, Kent State University; Mark Myring, Ball state University;
Discussant: Qiuhong Zhao, University of Missouri - Columbia

The effects of IFRS adoption on default risk: Distinguishing between winners and losers
Andreas Charitou, University of Cyprus; Irene Karamanou, University of Cyprus; Neofytos Lambertides, Aston University;
Discussant: Qiuhong Zhao, University of Missouri - Columbia

3.23 Fair Value Accounting
Moderator:
Ari Yezegel, Bentley University
(NASBA Field of Study: Accounting)

Mark-to-market Accounting Implications for Banks Trading Portfolios
Silviu Glavan, Universidad de Navarra; Marco Trombetta, Instituto de Empresa Business School;
Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania

The Pricing of Fair Values during the Financial Crisis: International Evidence
Peter Fiechter, University of Zurich; Zoltan Novotny-Farkas, University of Frankfurt;
Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania

Inventory Valuation, Company Value, and the Uncertainty Principle
Simone Kelly, Bond University; Raymond P. McNamara, Bond University; Jasper Verkleij, Bond University;
Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania

3.24 Understanding Diversity in Global Accounting Standards
Moderator:
Fouad K. AlNajjar, Baker College Center for Graduate Studies
(NASBA Field of Study: Accounting)

International Variations in Deferred Tax Disclosures
Erlend Kvaal, Norwegian School of Management; Christopher Nobes, Royal Holloway University of London;
Discussant: Maria Wieczynska, Emory University, GBS

Matching Expenses with Revenues Around the World
Tetsuyuki Kagaya, Hitotsubashi University;
Discussant: Maria Wieczynska, Emory University, GBS

3.25 The US and IFRS: Which Way Ahead?
Moderator:
Robert Hodgkinson, ICAEW
(NASBA Field of Study: Accounting)

Panelists:
Luzi Hail, Wharton School, University of Pennsylvania
Robert Herz, Former Chairman, FASB
James Kroeker, US Securities and Exchange Commission
Thomas J. Linsmeier, Financial Accounting Standards Board

Description
The US capital market has long been the most powerful in the world. As other capital markets grow in importance, the US may have to adjust how it sees its role in capital markets globally, and coming to terms with IFRS may be seen as part of this process. The panel will bring together academic, preparer and regulatory perspectives on the issues.

3.26 Management Accounting and Organizational Change
Moderator:
Wallace R Wood, Cincinnati
(NASBA Field of Study: Accounting)

Management Control Systems from an Organizational Life Cycle Perspective: The Role of Input, Behaviour and Output Controls
Herb Schoch, Macquarie University; Kevin Baird, Macquarie University; Sophia Su, University of Western Sydney;
Discussant: Wallace R. Wood, University of Cincinnati

The Effect of Financial Incentives and Earnings Management on Excessive Risk-Taking Behavior: An Experimental Examination
Alisa G. Brink, Virginia Commonwealth University; Jessen L. Hobson, University of Illinois; Douglas E. Stevens, Florida State University;
Discussant: Michael Williamson, The University of Texas

Management Accounting Change: The Impact of Influence Strategies on Managers and Controllers
Frank Verbeeten, RSM Erasmus University;
Discussant: Michal Matejka, Arizona State University

3.27 Group Incentives
Moderator:
Romana L. Autrey, University of Illinois at Urbana-Champaign
(NASBA Field of Study: Accounting)

Communication and Information Sharing in Teams
Naomi Rothenberg, Naval Postgraduate School;
Discussant: Romana L. Autrey, University of Illinois at Urbana-Champaign

Adding Tournament to Tournament: The Interactive Effect of Individual and Team Incentives
Yu Tian, University of Central Florida;
Discussant: Tyler F. Thomas, Michigan State University

Alignment of Subordinate/Supervisor Performance Measures and Rent-Seeking Behavior In Balanced Scorecard Strategic Cost Management Systems
Dutch Fayard, University of North Texas; Robert A. Leitch, University of South Carolina;
Discussant: W. Timothy Mitchell, Georgia State University

3.28 How to Address the Sustainability Knowledge Gap
Moderator:
Gwendolen B. White, Ball State University
(NASBA Field of Study: Accounting)

Panelists:
Irene Herremans, University of Calgary
Eric Hespenheide, Deloitte & Touche LLP
Raef Lawson, Institute of Management Accountants
Jamal Nazari, Mount Royal University
Mike Wallace, Global Reporting Initiative (GRI)

Description
Academic accounting programs have failed to address the sustainability initiatives that businesses have adopted. Accounting graduates are entering the workforce with inadequate training in sustainability practices, accounting, and reporting. What can academics do to address this knowledge gap? This panel session will involve both academicians and practitioners engaged in answering the question, "How can we build a sustainability curriculum in accounting?" Practitioners and professors knowledgeable about sustainability practices, accounting, and reporting will discuss best practices for building a curriculum to address the sustainability knowledge gap.

3.29 Introductory Accounting Pedagogy
Moderator:
Mark Friedman, University of Miami
(NASBA Field of Study: Accounting)

Using Customized Textbooks to Incorporate Best Practices in the Introductory Accounting Courses
Hubert Darnell Glover, Drexel University; Jean Wells, Howard University;
Discussant: Edward R. Walker, University of Central Oklahoma

Using Modern Business Practice to Enhance the Learning Process in Introductory Accounting Course
Hubert Darnell Glover, Drexel University; Iny Hwang, Seoul National University;
Discussant: Bridget Anakwe, Delaware State University

The Financial Statement Interview: Intentional Learning in the First Accounting Course
Larita Killian, Indiana University-Purdue University Columbus; Marsha M. Huber, Youngstown State University; Christopher Brandon, Indiana University-Purdue University Columbus;
Discussant: Jane M. Weiss, Washington & Lee University

3.30 Cases in Financial Accounting: Reporting Standards, Decisions, and IFRS
Moderator:
Mary F. Sheets, University of Central Oklahoma
(NASBA Field of Study: Accounting)

Enforcing Financial Reporting Standards: The Case of White Pharmaceuticals AG
Henning Zülch, Handelshochschule Leipzig (HHL); Dominic Detzen, HHL - Leipzig Graduate School of Management;
Discussant: Ken M. Boze, University of Alaska Anchorage

Using Accounting to Assess the Effects of Financing Decisions: The Case of Jenlou Co.
Jason C. Porter, University of Idaho;
Discussant: Mary Jepperson, College of Saint Benedict/Saint John's University

Raleigh Building Products: A Teaching Case that Highlights the Differences between IFRS and GAAP
Natalie Tatiana Churyk, Northern Illinois University; Alan Reinstein, Wayne State University; Guy Gross, McGladrey & Pullen, LLP;
Discussant: Laxmikantham Padakanti, Addis Ababa University, Ethiopia

3.31 A Theoretical Perspective on Disclosure
Moderator:
Shyam Sunder, Yale University
(NASBA Field of Study: Accounting)

Panelists:
Robert J. Bloomfield, Cornell University
Jonathan Glover, Carnegie Mellon University
Karim Jamal, University of Alberta
Robert E. Verrecchia, University of Pennsylvania

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