American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

Tuesday August 9, 2011
10:15 am-11:45 am

[1.5 Credit Hours]

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4.1 Accounting Strategies in Asian Countries
Moderator:
Kazuo Hiramatsu, Professor of Accounting, Kwansei Gakuin University
(NASBA Field of Study: Accounting)

Panelists:
Deming Dai, Professor of Accounting, Renmin University of China
Chuang-Huei Hwang, Professor, National Taipei University
Soo Young Kwon, Professor of Accounting, Korea University
Themin Suwardy, Associate Professor of Accounting, Singapore Management University

Description
In this repidly globalized society, some Asian countries have established the accounting strategy to take the initiative and leadership of accounting in the region. Korea, for example, will apply IFRS starting 2011 and tried to eatablish its accounting strategy to for the future. Taiwan will also apply IFRS in 2013. Although China is a country of convergence, China is potentially influential. Singapore has established the srategy to become the accounting hub in Asia Pacific region in 2020. In this session, speakers from Korea, Taiwan, China and Singapore will explain accounting strategies of the respective countries.

4.2 Management Accounting: Alignment of Curriculum and Professional Certification
Moderator:
Raef Lawson, Institute of Management Accountants
(NASBA Field of Study: Accounting)

Panelists:
Lori Fuller, West Chester University
Joe Hargadon, Widener University
Brian L. McGuire, University of Southern Indiana
Carl A. Smith, University of Hartford

Description
The role of the management accountant has evolved significantly over time. While management accountants used to focus primarily on cost accounting, they are now assuming the role of internal consultant and business analyst; they work on cross-functional teams, are involved in strategic decisions, and are active business partners. The Certified Management Accountant (CMA) program has been recently revised into a two part exam which tests competency in these and other key areas. Come learn about what those component parts are, how graduate and undergraduate accounting curricula map to these two parts, and how the CMA exam relates to the CPA exam.

4.3 Teaching the Accounting Systems Course from a Conceptual Foundation
Moderator:
Bill McCarthy, Michigan State University
(NASBA Field of Study: Accounting)

Panelists:
Julie Smith David, Arizona State University
Cheryl Dunn, Grand Valley State University
Richard I. Newmark, University of Northern Colorado
Ann O'Brien, University of Wisconsin - Madison

Description
"How should we teach accounting information systems?" This is a question that bedevils potential teachers and departmental curriculum committees around the USA and around the world. There is an inordinate amount of variance in the possible answers, ranging from laundry lists of various technology topics to ad hoc collections of specific manual and computerized systems to an exclusive emphasis on internal control frameworks. The available textbooks in AIS reflect this fractured thinking with most of them trying to cover a wide variety of topics without starting with a conceptual foundation. This panel will demonstrate the approaches that multiple schools have used in teaching AIS from the conceptual foundation of REA (resource-event-agent) modeling. Some of these schools use REA as the near-exclusive framework for their AIS courses, while others use it only as a conceptual approach to the course treatment of a variety of AIS topics. However, all of them structure their course-long dialogue with students with elements of this foundational accounting ontology.

4.4 Running Circles Around Writing
(NASBA Field of Study: Accounting)

Session Coordinators/Facilitators:
Natalie Tatiana Churyk, Northern Illinois University
Marsha M. Huber, Youngstown State University

Description
This session is based on the work of Tara Gray from her book, Publish and Flourish. Gray writes, "As a scholarly writer, you were probably educated at the School of Hard Knocks, but it's not the only school or even the best. Much is known about how to become more prolific—and any scholar can. Even when you can't work harder, there are important ways to work smarter."

During the session, participants will learn the writing principles recommended by Gray on how to become a prolific writer. Furthermore, we will form writing circles and practice Gray's techniques during the session. The session coordinators invite attendees to bring five copies of two pages of any paper that they are working on. The newly formed writing circles will give session attendees input on their work. The session coordinators will be using a structured format that has been implemented successfully at many institutions to help faculty improve their writing quality and productivity.

Regardless whether or not attendees bring a paper, they will learn the techniques of facilitating writing circles that they can adopt on their own campus. As a way of providing continued support after the session, attendees (and their colleagues) will be invited to join a virtual "writing circle" that the coordinators will be setting up on the AAA Commons.

This session is being sponsored by the TLC Section Faculty Development Committee.

4.5 Global Research Agendas: Harmonization and Differentiation
Moderator:
Cheryl S. McWatters, University of Ottawa
(NASBA Field of Study: Accounting)

Panelists:
Salvador Carmona, European Accounting Review
Christopher Chapman, Accounting, Organizations, and Society
J. Harry Evans, The Accounting Review
Steven Salterio, Contemporary Accounting Research
Paul Williams, Accounting, Auditing, and Accountability Journal

4.6 Behavioral Financial: Earnings Management
Moderator:
Denise Silva Ferreira Juvenal, Prefeitura da Cidade do Rio de Janeiro
(NASBA Field of Study: Accounting)

Do Smooth Earnings Lower Investors' Perceptions of Investment Risk?
Devon K. Erickson, Indiana University; Max Hewitt, Indiana University; Laureen A. Maines, Indiana University;
Discussant: Kirsten Fanning, Villanova University

Investors' Reactions to Retractions and Corrections of Management Earnings Forecasts
Lisa Koonce, The University of Texas at Austin; Seet Koh Tan, Nanyang Technological University;
Discussant: Mary Fischer, University of Texas at Tyler

The Agency Problem and the Moderating Role of Culturally-Based Management Style on Chinese Managers' Discretionary Accruals
Cathy A. Beaudoin, University of Vermont; Li Dang, California State Polytechnic University, San Luis Obispo; Qiaoling Fang, Ocean University of China; George T Tsakumis, Drexel University;
Discussant: Letitia M. Pleis, Metropolitan State College of Denver

4.7 Corporate Social Responsibility and Environmental Concerns
Moderator:
Adam Presslee, University of Waterloo
(NASBA Field of Study: Accounting)

Carbon Disclosure and Environmental Disclosure — How are They Related to Environmental Performance?
Edeltraud M. Guenther, TU Dresden; Thomas Werner Guenther, TU Dresden; Frank Schiemann, TU Dresden; Gabriel Weber, TU Dresden;
Discussant: Allen D. Blay, Florida State University

Do Personality Traits Affect Intention Formation of Accountants in an Ethical Dilemma?
Charles D. Bailey, University of Memphis; Shahriar Saadullah, The University of Memphis;
Discussant: To Be Announced

Firm Performance, Corporate Ownership, and Corporate Social Responsibility Disclosure in China
Qi Li, Peking University; Wei Luo, Peking University; Yaping Wang, Peking University; Liansheng Wu, Peking University;
Discussant: Penelope Bagley, Appalachain State University

4.8 Taxpayers' Compliance Decisions
Moderator:
Julia Camp, Providence College
(NASBA Field of Study: Taxes)

The Effect of Audit Costs on Taxpayer Decisions under Uncertainty: Evidence from the Laboratory
Scott Boylan, Washington & Lee University;
Discussant: Robert J. Eger, Florida State University

Conformity or Decoupling:A Comparative Analysis on Different Tax Regimes
Yutaro Murakami, Keio University; Yasuhiro Ohta, Keio University;
Discussant: Katharine D. Drake, Arizona State University

Economic versus Non-Economic Factors: An Analysis of Corporate Tax Compliance
Alexis Ann Downs, Emporia State University; Tracy Beth Stetson, Oklahoma City University;
Discussant: Cynthia Blanthorne, University of Rhode Island

4.9 The Future of Audit Quality Research in Auditing—A Perspective from the Research Committee of the Auditing Section
Moderator:
Uma Velury, University of Delaware
(NASBA Field of Study: Auditing)

Panelists:
Terri Iannaconi, KPMG
Greg Kane, University of Delaware
Gopal Krishnan, Lehigh University

Description
The recommendation of the Advisory Committee on the Auditing Profession (ACAP) to Public Accounting Oversight Board (PCAOB) to "determine the feasibility of developing key indicators of audit quality" with an objective of disclosing these to the public has generated discussion in the profession about what the appropriate indicators are and what should be disclosed to public to convey meaningful information about audit quality. An extensive body of research in Auditing and Accounting has identified several possible indicators of audit quality. Given the ACAP recommendation, we believe that at this juncture, it is important to synthesize this research and, in doing so, develop a more composite understanding of audit quality and how it might be measured.

4.10 Auditing and Fair Value Measures
Moderator:
John L. Abernathy, Oklahoma State University
(NASBA Field of Study: Auditing)

Fair Value and Audit Fees
Igor Goncharov, WHU – Otto Beisheim School of Management; Edward J. Riedl, Harvard Business School; Thorsten Sellhorn, WHU – Otto Beisheim School of Management;
Discussant: Brian W. Mayhew, University of Wisconsin - Madison

Financial Restatement and Fair Value Measurement
Hua-Wei Solomon Huang, State University of New York at Old Westbury; Steve W. Lin, Florida International University;
Discussant: Michael A Mayberry, Texas A&M

Extreme Estimation Uncertainty in Fair Value Estimates: The Implications for Audit Assurance
Brant Christensen, Brigham Young University ; Steven M. Glover, Brigham Young University; David A. Wood, Brigham Young University;
Discussant: Jeremy B. Griffin, University of Notre Dame

4.11 Compensation, Risk, and Incentives in Auditing
Moderator:
Karen Ton, University of Southern California
(NASBA Field of Study: Auditing)

CEO Equity Incentives and Audit Fees
Yongtae Kim, Santa Clara University; Haidan Li, Santa Clara University; Siqi Li, Santa Clara University;
Discussant: Rani Hoitash, Bentley University

Audit Quality and Bank Risks under Heterogeneous Regulations
Angela K. Pettinicchio, Cass Business School; Lorenzo Pozza, Università Bocconi; Angelo Provasoli, Università Bocconi; Maxim Zaganov, École Supérieure de Commerce de Toulouse;
Discussant: Sean A. Dennis, University of Wisconsin-Madison

How Does Compensation Affect Audit Committee's Decisions on Auditor Choices and Audit Fees?
Yu-Chun Lin, National Chengchi University; Hung-Chao Yu, National Chengchi University;
Discussant: Chad A. Simon, University of Nevada, Las Vegas

4.12 Mergers/Acquisitions/Takeovers and Auditing
Moderator:
Jason W. Matthews, The University of Georgia
(NASBA Field of Study: Auditing)

How Does Target Firm Auditor Reputation Affect M&As?
Andrey Golubov , University of Surrey, UK; Dimitris Petmezas , University of Surrey, UK; Theodore Sougiannis, University of Illinois and ALBA; Nickolaos Travlos, ALBA Graduate Business School, Greece;
Discussant: Daniel Wangerin, Michigan State University

The Impact of Auditor Duality on Acquisition Characteristics
Ahmed M. Abdel-Meguid, The American University in Cairo; Kofi Appiah Okyere, Syracuse University; Jeff Oxman, University of St. Thomas; Yildiray Yildirim, Syracuse University;
Discussant: Seong-Yeon Cho, Oakland University

The Value of Big N Target Auditors in Corporate Takeovers
Yuan Xie, Fordham University; Han Yi, University of Oklahoma; Yinqi Zhang, American University;
Discussant: Matthew L Hoag, California State University, Sacramento

4.13 Models of Accounting Standards
Moderator:
Xu Jiang, University of Minnesota
(NASBA Field of Study: Accounting)

Patent Races and R&D Disclosures under U.S. GAAP and International Financial Reporting Standards
Anja De Waegenaere, Tilburg University; Richard C. Sansing, Tuck School of Business at Dartmouth; Jacco L. Wielhouwer, VU University Amsterdam;
Discussant: Gaoqing Zhang, Carnegie Mellon University

Inherently Misaligned Accounting Standards
Mark C. Penno, University of Iowa;
Discussant: Gaoqing Zhang, Carnegie Mellon University

4.14 FASB-IASB-SEC Update
Moderator:
Terry Warfield, University of Wisconsin
(NASBA Field of Study: Accounting)

Panelists:
James Kroeker, US Securities and Exchange Commission
Thomas J Linsmeier, Financial Accounting Standards Board
Patricia McConnell, IASB

Description
This panel provides an update on accounting and financial reporting standard-setting and regulatory activities at the SEC, FASB, IASB. Prepared remarks are delivered with time for Q&A following the prepared remarks.

4.15 Information Asymmetry and Risk
Moderator:
Scott Duellman, Saint Louis University
(NASBA Field of Study: Accounting)

Multiple Large Shareholders and Corporate Risk Taking: Evidence from East Asia
Dev R. Mishra, University of Saskatchewan;
Discussant: Troy J. Pollard, University of Colorado

Information Asymmetry of Fair Value Accounting during the Global Financial Crisis
Lin Liao, The University of New South Wales; Helen H. Kang, The University of New South Wales; Richard D. Morris, University of New South Wales; Qingliang Tang, The University of Western Sydney;
Discussant: Jeffrey J. Burks, University of Notre Dame

Listing Choices and Self-Regulation: The Experience of the AIM
Joseph Gerakos, University of Chicago Booth School of Business; Mark Lang, University of North Carolina at Chapel Hill; Mark Maffett, University of North Carolina at Chapel Hill;
Discussant: Roger N. Silvers, University of Massachusetts

4.16 Manager Decisions Regarding Pension Contributions, Inside Debt Holdings, and Reporting Losses
Moderator:
Nerissa C Brown, Georgia State University
(NASBA Field of Study: Accounting)

Contributions to defined benefit pension plans: Economic and accounting determinants
Qiang Cheng, University of Wisconsin-Madison; Laura Swenson, University of Wisconsin-Madison;
Discussant: Jennifer Gaver, University of Georgia

Seeking Safety: The Relation Between CEO Inside Debt Holdings and Risk-Seeking Behavior
Cory A. Cassell, University of Arkansas; Shawn X. Huang, University of Arkansas; Juan Manuel Sanchez, University of Arkansas; Michael D. Stuart, University of Arkansas;
Discussant: Jennifer Gaver, University of Georgia

Managerial Exposure to Losses
Aloke Ghosh, Baruch College (CUNY); DooCheol Moon, Yonsei University;
Discussant: Jennifer Gaver, University of Georgia

4.17 Supply Chain Relationships and the Cost of Debt
Moderator:
Benjamin Hoffman, University of Arizona
(NASBA Field of Study: Accounting)

How Major Customers Affect Supplier Loan Yield and Covenants
Wei Chern Koh, Nanyang Technological University; Siew Hong Teoh, University of California at Irvine; Mandy Tham, Nanyang Technological University;
Discussant: Anna M. Costello, University of Chicago

The Impact of Restatements on Bank Loans: Evidence from the Supply Chain
Rebecca Files, The University of Texas at Dallas; Umit G. Gurun, The University of Texas at Dallas;
Discussant: Anna M. Costello, University of Chicago

Information Asymmetry Effects of Industry Structure on Firm Credit Ratings
Tsung-Kang Chen, Fu Jen Catholic University; Hsien-Hsing Liao, National Taiwan University; Hui-Ju Kuo, National Taiwan University;
Discussant: Anna M. Costello, University of Chicago

4.18 Debt Covenant Design
Moderator:
Michael Minnis, University of Chicago Booth School of Business
(NASBA Field of Study: Accounting)

The Use of Accounting Accruals in Debt Contracts: Evidence from the Measurement of Financial Covenants
Ningzhong Li, London Business School;
Discussant: Jingjing Zhang, Northwestern University

The Relation between Firm Characteristics and Dividend Covenants
Lynn Li, MIT Sloan; Mihir N. Mehta, Temple University;
Discussant: Jingjing Zhang, Northwestern University

The Impact of Changes in Balance Sheet Covenant Protection on the Design of Private Loan Contracts
Peter Demerjian, Emory University;
Discussant: Jingjing Zhang, Northwestern University

4.19 Disclosure and the Cost of Debt
Moderator:
Kiran Parthasarathy, University of Houston
(NASBA Field of Study: Accounting)

Competitiveness in Technological Innovation and Its Implications for Bondholders
Po-Hsuan Hsu, University of Connecticut; Po-Hsuan Hsu, University of Connecticut; Hsiao-Hui Lee, University of Connecticut; Hsiao-Hui Lee, University of Connecticut; Zhu Liu, University of Connecticut;
Discussant: Theodore Goodman, University of Arizona

Earnings Smoothness and Cost of Debt
Dan Amiram, Columbia University; Edward Owens, University of Rochester;
Discussant: Theodore Goodman, University of Arizona

The Impact of Banks' Credit Risk Disclosures on Bond Returns
Rick Cuijpers, Maastricht University; Ronny Karl Hofmann, Maastricht University; Erik Peek, Erasmus University;
Discussant: Theodore Goodman, University of Arizona

4.20 Regulatory Reforms and Earnings Management
Moderator:
Allison Koester, Georgetown University
(NASBA Field of Study: Accounting)

Does SOX Section 404 Curb Material Misstatements?
Mei Feng, University of Pittsburgh; Chan Li, University of Pittsburgh;
Discussant: Keith L. Jones, George Mason University

Does Increased Board Independence Reduce Earnings Management? Evidence from Recent Regulatory Reforms
Xia Chen, University of Wisconsin-Madison; Qiang Cheng, University of Wisconsin-Madison; Xin Wang, The Chinese University of Hong Kong;
Discussant: David B Farber, McGill University

Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management?
Denise A. Jones, College of William & Mary;
Discussant: Brian M. Burnett, University of Colorado at Boulder

4.21 Corporate Governance and Earnings Management
Moderator:
Matt Wieland, University of Georgia
(NASBA Field of Study: Accounting)

CEO Power and SEC Discovered Restatements
Xiaoyan Cheng, University of Nebraska-Omaha; Lei Gao, University of Nebraska-Lincoln; Janice Lawrence, University of Nebraska-Lincoln; David B. Smith, University of Nebraska-Lincoln;
Discussant: Emanuel Zur, Baruch College

Entrenched Managers' Usage of Earnings Management Tools
Fabrizio Di Meo, University Carlos III de Madrid, Spain; Juan Manuel Garcia Lara, Universidad Carlos III de Madrid; Jordi Surroca Aguilar, University Carlos III de Madrid, Spain;
Discussant: Emanuel Zur, Baruch College

CEO Employment Contract Horizon and Earnings Management
Guojin Gong, Pennsylvania State University ; Juan Wang, Singapore Management University; Hyun Jung Lee, The Pennsylvania State University;
Discussant: Emanuel Zur, Baruch College

4.22 Incentives to Manipulate Accruals
Moderator:
Mindy Wolfe, University of Waterloo
(NASBA Field of Study: Accounting)

Earnings Management and Social Capital
Anand Jha, Texas A&M International University;
Discussant: Lisa Kutcher, Colorado State University

What Lies Beneath: Earnings Management Around Accelerated Share Repurchases
Ahmet Can Kurt, University of Pittsburgh;
Discussant: Lisa Kutcher, Colorado State University

Earnings News vs. Non-Earnings News: The Impact on Earnings Management
Pyung K. Kang, Wayne State University; Dan Palmon, Rutgers University; Ari Yezegel, Bentley University;
Discussant: Lisa Kutcher, Colorado State University

4.23 Incorporating Experiential and Service Learning in the Forensic Accounting Classroom
Moderator:
Gary Weber, Gonzaga University
(NASBA Field of Study: Auditing)

Panelists:
Martha Doran, San Diego State University
Sara Melendy, Gonzaga University
Richard Riley , West Virginia University

Description
This panel will discuss several innovative ways to incorporate service learning and experiential learning in the fraud and forensic accounting classroom. Examples discussed will include community education and outreach programs, a mock trial and providing forensic accounting assistance to the community through the Justice for Fraud Victims Project. The session will include time for audience participation for exchanging ideas and discussing issues.

4.24 Women on Boards
Moderator:
Stanley H. Kratchman, Texas A&M University
(NASBA Field of Study: Accounting)

Women in the Boardroom and Firm Investment:The Perspective of Financial Crisis
Dong Yan, Hong Kong University of Science and Technology; Kangtao Ye, Renmin University of China; Jigao Zhu, University of International Business and Economics;
Discussant: To Be Announced

Gender Diversity and Properties of Analyst Earnings Forecasts
Ferdinand A. Gul, Monash University Sunway Campus; Marion Hutchinson, Queensland University of Technology; Karen Lai, Hong Kong Polytechnic University;
Discussant: To Be Announced

4.25 Governmental Governance
Moderator:
Alan K. Styles, CSU San Marcos
(NASBA Field of Study: Auditing [Governmental])

Voluntary Formation of Audit Committees by Large Municipal Governments
Brian C. Fitzgerald, Texas A&M University; Gary A. Giroux, Texas A&M University;
Discussant: Alan K. Styles, CSU San Marcos

Initial Evidence on the Association between Municipal Audit Committees, Governance and Internal Controls
Pamela Jean Strickland, Methodist University;
Discussant: Patricia Johnson, Canisius College

The Oversight Committees in Developing Countries — Public Financial Control and the Expectations Gap — Some Empirical Evidence from Sri Lanka
Prem W. S. Yapa, RMIT University, Melbourne, Australia; Ananda W. Ethugalage, Audit Dept, Colombo Sri Lanka; Sarath L. Jawattege, RMIT University, Melbourne, Australia;
Discussant: Erica Harris, Rutgers University - Camden

4.26 History Financial Reporting
Moderator:
Angelica de V. S. M. Santos, Faculdade Mauricio de Nassau
(NASBA Field of Study: Accounting)

Five Eras of Corporate Reporting: The Annual Reports of U. S. Steel (1902-2006)
Kevin C. Carduff, Case Western Reserve University;
Discussant: Ken M. Boze, University of Alaska Anchorage

A Quest for Uniformity: Ad Hoc Public - Private Efforts to Standardize U.S. Financial Reporting, 1900–1936
Jan Richard Heier, Auburn University at Montgomery;
Discussant: Ken M. Boze, University of Alaska Anchorage

Finance and the Boundaries of the Firm: Bell Telephone Securities during the 1920s and 1930s
Nandini Chandar, Rider University; Deirdre M. Collier, Fairleigh Dickinson University; Paul Miranti, Rutgers University;
Discussant: Ken M. Boze, University of Alaska Anchorage

4.27 Assets/Liabilities versus Revenues/Expenses Accounting
Moderator:
Jerome Haas, French Accounting Authority (ANC)
(NASBA Field of Study: Accounting)

Panelists:
Yuri Biondi, Cnrs - Ecole Polytechnique of Paris
Robert Colson, Grant Thorton
Rolf Uwe Fuelbier, University of Bayreuth, Munich
Shyam Sunder, Yale University

Description
Organised by the French Accounting Authority, this panel purports to discuss issues and implications of international accounting convergence. In the last decades, the IASB and FASB have advocated and increasingly adopted a balance-sheet approach. This trend is confirmed by major recent projects, such as accounting for leases, the revenue recognition project, and the focus on comprehensive income. At the same time, this shift from a revenues/expenses towards a assets/liabilities approach cannot but raise both conceptual and practical issues. This panel aims to discuss these issues that lay at the core of the task of building a consistent and viable accounting model.

4.28 IASB and FASB Convergence Issues
Moderator:
Frederick Lindahl, George Washington University
(NASBA Field of Study: Accounting)

Power versus Benefits as Contestants for Defining Control – Evidence from the Current Joint IASB/FASB Projects
Renata Isabel Stenka, Keele University;
Discussant: Raynolde Pereira, University of Missouri-Columbia

The Effect of Pronouncement Source on Financial Reporting Outcomes
Denton Collins, Texas Tech University; William R. Pasewark, Texas Tech University; Mark E. Riley, Northern Illinois University;
Discussant: Raynolde Pereira, University of Missouri-Columbia

The Effect of International Financial Reporting Standards and the FASB/IASB Convergence Project on Multinational Entities: An Intermediate Accounting Case Study
Marianne L. James, California State University, Los Angeles;
Discussant: Raynolde Pereira, University of Missouri-Columbia

4.29 Corporate Governance and Regulation
Moderator:
Jenice J. Prather-Kinsey, University of Alabama at Birmingham
(NASBA Field of Study: Accounting)

Does the structure of the board of directors affect the relationship between global diversification and firm performance?
Feras M Salama, American University of Sharjah ; Karl Putnam, University of Texas at El Paso;

Why Worse is Better — Takeover Possibility and Market Response to Loss News under Chinese ST Delisting Regulation
Henry Huang, Prairie View A&M University; Sakthi Mahenthiran, Butler University; Xiaonong Zhang, Nankai University;

4.30 ERP Systems
Moderator:
Mark Friedman, University of Miami
(NASBA Field of Study: Accounting)

The Association between Web Search Behavior and Post-Earnings Announcement Drift
Tawei Wang, University of Hawaii at Manoa; Hsin-Yi Huang, National Taiwan University;
Discussant: Aida Sy, Marist College (USA)

The Effect of ERP Implementation and Vendor Involvement on Organizational Homogenization: A Proposed Research Model
Vincent S. Lai, Chinese University of Hong Kong; Min Mei Lai, City University of Hong Kong;
Discussant: To Be Announced

A Longitudinal Study of Market and Firm Level Factors Influencing ERP Systems Adoption and Post-Implementation System Enhancement Options
Somnath Bhattacharya, Florida Atlantic University; Jian Cao, Florida Atlantic University; Andreas I. Nicolaou, Bowling Green State University;
Discussant: To Be Announced

4.31 Relative Performance Evaluation I
Moderator:
Michael T. Paz, Drexel University
(NASBA Field of Study: Accounting)

The Effect of Relative Performance Evaluation on the Joint Choice of Risk and Effort
Weihwa Chua, Nanyang Technological University;
Discussant: John Brozovsky, Virginia Tech

The Effect of Relative Performance Information on Effort Allocation and Performance in a Multi-Task Environment
R. Lynn Hannan, Georgia State University; Gregory P. McPhee, Georgia State University; Andrew H. Newman, University of Pittsburgh; Ivo D. Tafkov, Georgia State University;
Discussant: Anthony D. Nikias, Texas A&M University, Kingsville

Prize Structure and Relative Performance Information in Tournaments
Andrew H. Newman, University of Pittsburgh; Ivo D. Tafkov, Georgia State University;
Discussant: Michael T. Paz, Drexel University

4.32 Disclosure and Management Accounting
Moderator:
James N. Cannon, Iowa State University
(NASBA Field of Study: Accounting)

Relative Performance Evaluation and Corporate Discretionary Disclosure
Dae-Hee Yoon, Yonsei University;
Discussant: Mingcherng Deng, University of Minnesota

Can Cheap Talk be as Effective at Mitigating Agency Problems as Reputation Building? An Experimental Test of Impression Management
Jeremy D. Douthit, Florida State University; Linwood W. Kearney, Wichita State University; Douglas E. Stevens, Florida State University;
Discussant: Lee Kersting, University of South Florida

Industry Product Market Competition and Corporate Voluntary Disclosure: Evidence from Forward-looking Line Items at the Industrial Segment Level
Christo Karuna, University of Houston;
Discussant: James N. Cannon, Iowa State University

4.33 Strategic Performance Measurement Systems
Moderator:
Fabienne Miller, Worcester Polytechnic Institute
(NASBA Field of Study: Accounting)

Consensus on Strategy and Its Impact on Performance
Joanna L. Y. Ho, University of California, Irvine; Anne Wu, National Chengchi University; Steve Yuching Wu, University of Illinois at Urbana-Champaign;
Discussant: Fabienne Miller, Worcester Polytechnic Institute

The Use of Balanced Scorecard Measures in Executive Incentives and Firm Performance
Raili M. Pollanen, Carleton University; Kenneth Kangwu Xi, Statistics Canada;
Discussant: Sylvia Hsu, York University

CEO incentive dynamics and their effect on firm value
Zhonglan Dai, University of Texas at Dallas; Li Jin, Harvard Business School; Weining Zhang, National University of Singapore;
Discussant: Emma Y. Peng, Fordham University

4.34 Public Interest
Moderator:
Andrea Romi, Indiana University
(NASBA Field of Study: Accounting)

Accounting, Governance, and the Crisis: Is Risk the Missing Link?
Michel Magnan, Concordia University; Garen Bedros Markarian, IE Business School;
Discussant: Larita Killian, Indiana University-Purdue University Columbus

The French Contribution to the Early Development of Accounting Theory and Beyond
Aida SY, Marist College (USA); George Mickhail, University of Wollongong; Fahrettin Okcabol, CAS New York; Tony Tinker, Baruch College, CUNY;
Discussant: John D. Rossi, Moravian College

Unleashing the Technical Core: Institutional Theory and the Aftermath of Arthur Andersen
R. Drew Sellers, Case Western Reserve University; Timothy J. Fogarty, Case Western Reserve University; Larry M. Parker, Case Western Reserve University;
Discussant: Wallace R. Wood, University of Cincinnati

4.35 SOX and Auditing/Internal Controls
Moderator:
Allan W. Graham, University of Rhode Island
(NASBA Field of Study: Auditing)

Knowledge Transfer during Audit Partner Rotation: Findings from The Field
Brian Daugherty, University of Wisconsin - Milwaukee; Denise Dickins, East Carolina University; Julia L. Higgs, Florida Atlantic University;
Discussant: Randall Zhaohui Xu, University of Houston-Clear Lake

Audit Experience, Accounting Education and Perceptions about Sarbanes-Oxley and the PCAOB
Darryl Lee Brown, Illinois Wesleyan University; Keith T. Jones, University of North Alabama;
Discussant: Mallikarjun G. Hiremath, Commerce & Management

Internal Control Reporting under SOX Section 302 and Information Asymmetry
Parveen P. Gupta, Lehigh University; Heibatollah Sami, Lehigh University; Haiyan Zhou, University of Texas - Pan American;
Discussant: Jane M. Weiss, Washington & Lee University

4.36 XBRL and the Information Value Chain
Moderator:
Margaret R. Garnsey, Siena College
(NASBA Field of Study: Accounting)

XBRL Mandate: Thousands of Filing Errors and So What?
Hui Du, University of Houston - Clear Lake; Miklos A. Vasarhelyi, Rutgers University; Xiaochuan Zheng, Bryant University;
Discussant: Robert Nehmer, Oakland University

Feeding the Information Value Chain: Deriving Analytical Ratios from XBRL filings to the SEC
Roger Debreceny, University of Hawai‘i at Manoa; Alessandro d'Eri, International Accounting Standards Board; Carsten Felden, Technische Universität Bergakademie, Freiberg; Stephanie Farewell, University of Arkansas at Little Rock; Maciej Piechocki, IFRS Foundation;
Discussant: To Be Announced

4.37 Bridging the Great Divide: Action Research for Improving Accounting Education
Moderator:
Billie M. Cunningham, University of Missouri Columbia
(NASBA Field of Study: Accounting)

Panelists:
Susan M. Curtis, University of Illinois Urbana-Champaign
Donna Kay, Maryville University of Saint Louis
Mark Roman, Maryville University of Saint Louis
Karen Grossman Tabak, Maryville University of St. Louis

Description
In this session, panelists will discuss the action research paradigm, which aims to effect change and to make a difference as it develops grounded theories and situated knowledge. The session encourages accounting educators to appreciate the richness and variety of experiences which interaction and engagement in the action research process can bring. Action research involves participation by, with, and in classrooms, communities and organizations. In this session, panelists will discuss the potential action research has for breaking barriers of isolation between accounting educators and their students, between accounting education and practice, between accounting education and the "real world," and between accounting education and accounting research.

4.38 Students with ADD/ADHD and the Impact on your Accounting Classroom
Moderator:
Carolyn Conn, St. Edward's University
(NASBA Field of Study: Administrative Practice)

Panelists:
Robert D. Davies, M.D., University of Colorado - Denver William (Bill) Dodson, Private Practice and President, International Association of ADHD Clinicians Cindy Donahue, Director of Disability Services, University of Colorado Boulder

Description
ADD and ADHD are attention disorders which ARE affecting your classroom. Students who suffer from these disorders may have shortened attention spans and their constant questions or daydreaming can pose challenges for your entire class. Learn what ADD/ADHD is (and is not), how to recognize symptoms, develop appropriate responses, and better manage situations which arise with students. Learn about the destructive effects of undiagnosed or misdiagnosed attention disorders and how to help your students. There are positive effects from ADD/ADHD (such as heightened creativity, high energy, and love for learning)...all of which can contribute to successful college and professional careers.

4.39 The Effect of Enron upon Curriculum and Ethics Classes, Ten Years Later
Moderator:
Roselyn E. Morris, Texas State University - San Marcos
(NASBA Field of Study: Behavioral Ethics)

Panelists:
D. Larry Crumbley, Louisiana State University
Steven M. Mintz, California Polytechnic State University, San Luis Obispo

Description
The panel will discuss the effect of Enron upon the curriculum requirements by different state boards, in particular Texas and California.

4.40 Student Skills for Increased Employability and New Classroom Activities
Moderator:
Christine Kloezeman, Glendale Community College
(NASBA Field of Study: Specialized Knowledge and Applications)

Panelists:
Anita Feller, University of Illinois Urbana-Champaign
Catherine Jeppson, California State University at Northridge
Helena Mitev, University of Tasmania, Australia

Description
A review of new classroom activities: including Power Point and Excel portfolios as well as Codification activities.

4.41 What Makes Financial Statements Reliable? A Perspective from the Institute of Chartered Accountants in England and Wales
Moderator:
Robert Hodgkinson, ICAEW
(NASBA Field of Study: Auditing)

Panelists:
Jean C. Bedard, Bentley University
Joseph Carcello, University of Tennessee
Lynn E. Turner, LECG

Description
The session will draw on the work of the Audit Quality Forum project. This Forum is convened by the ICAEW Audit and Assurance Faculty at the request of the UK Government to bring together representatives of the audit profession, investors, business and regulators. The Forum’s Global Challenges work programme focuses on three themes: audit market needs, audit performance and audited financial information.

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