American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

Tuesday August 9, 2011
2:00 pm-3:30 pm

[1.5 Credit Hours]

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5.1 Teaching Fair Value in the Accounting Curriculum: Approaches and Techniques
Moderator:
Yvonne Leigh Hinson, Wake Forest University
(NASBA Field of Study: Accounting)

Panelists:
Keith Sellers, University of Northern Alabama
Rebecca Shortridge, Northern Illinois University
Mary Stone, University of Alabama

Description
Understanding the basics of fair value and valuation techniques and methodologies is increasingly becoming more important to the auditor and accounting advisor. Purchase price allocation, financial instruments and impairment testing all involve techniques not currently taught in detail in most accounting curriculums. This session will focus on the increasing need for a basic understanding of fair value and valuation methodologies in coursework so that entering accountants are aware of the methodologies used in valuing financial and intangible assets.

5.2 Enliven and Expand Your Classroom with 21st Century Communication Technology
Moderator:
Sandy Hilton, University of British Columbia
(NASBA Field of Study: Specialized Knowledge and Applications)

Panelists:
Yaneli Cruz, Instituto Tecnologico Autonomo de Mexico
Mark Holtzblatt, Roosevelt University
Joe Hoyle, University of Richmond
Norbert Tschakert, Salem State University
Larry Walther, Utah State University

Description
A discussion on the utilization of online video technology and communication tools for enhancing teaching, engaging students, and expanding the boundaries of the classroom.

5.3 Synergies of Archival and Experimental Financial Accounting Research
Moderator:
Michael Clement, University of Texas, Austin
(NASBA Field of Study: Accounting)

Panelists:
Robert J. Bloomfield, Cornell University
Patrick Hopkins, Indiana University
Lisa Koonce, The University of Texas at Austin
Tom Lopez, University of Alabama

5.4 Financial Market Regulation and Opportunities for Accounting Research
Moderator:
Mark Kohlbeck, Florida Atlantic Universary
(NASBA Field of Study: Accounting)

Panelists:
Saurav Dutta, University of Albany
Susan Krische, American University
Stephen Ryan, New York University
Shyam Sunder, Yale University

5.5 Educational Issues: Recruiting Students, Learning Methodologies, and Department Performance
Moderator:
Cynthia P. Guthrie, Bucknell University
(NASBA Field of Study: Accounting)

Exploring the Effects of Web-Based Recruitment Efforts on Changing Perceptions about Accounting: A Comparison of Presentation Modality through the Lens of Media Richness Theory
Joseph C. Ugrin, Kansas State University; Darla Honn, University of Illinois Springfield; Heber Garcia, Kansas State University;
Discussant: Yuebing Liu, Georgia Institute of Technology

Customer and Market Orientation Effects on Organizational Performance: A Study of Accounting Departments
Robert L. Webster, Ouachita Baptist University; Kevin L. Hammond, University of Tennessee at Martin;
Discussant: Dennis Bline, Bryant University

Learning the "Craft of Auditing:" Partner Perspectives on Apprenticeship and On-the-Job Learning
Kim Westermann, Bentley University; Jean C. Bedard, Bentley University; Christine E. Earley, Providence College;
Discussant: Wallace R. Wood, University of Cincinnati

5.6 AACSB Update: Accounting Accreditation and Other Developments
Moderator:
Jerry E. Trapnell, AACSB International
(NASBA Field of Study: Accounting)

Panelists:
Jon Davis, Chair, Department of Accounting and Information Systems, University of Wisconsin-Madison; Chair, AACSB Accounting Accreditation Committee
George W. Krull, National Director (Retired), Grant Thornton LLP; Member, AACSB Accounting Accreditation Committee and AACSB Blue Ribbon Committee on AACSB Accreditation Quality

Description
The session presented by AACSB staff and accreditation committee members will provide a progress report on the review of the AACSB accounting accreditation standards, review results from AACSB's "Value of Accreditation" research project, discuss strategies for finalizing the update of the standards, solicit feedback and input from attendees, and providd an overview of current accreditation trends, developments, and outcomes.

5.7 Corporate Tax Avoidance
Moderator:
William J. Moser, University of Missouri
(NASBA Field of Study: Taxes)

The Effect of Hedge Fund Activism on Corporate Tax Avoidance
C.S. Agnes Cheng, Louisiana State University; Henry Huang, Prairie View A&M University; Yinghua Li, Purdue University; Jason Stanfield, Purdue University;
Discussant: Devan Mescall, University of Saskatchewan

Corporate Tax Avoidance and the Level and Valuation of Firm Cash Holdings
Dan S. Dhaliwal, University of Arizona; Shawn X. Huang, University of Arkansas; William J. Moser, University of Missouri; Raynolde Pereira, University of Missouri-Columbia;
Discussant: Jared Moore, Oregon State University

Internal Control Quality as an Explanatory Factor of Tax Avoidance
Andrew M. Bauer, University of Waterloo;
Discussant: Michael P. Donohoe, University of Illinois at Urbana-Champaign

5.8 Tax Professionals' Decisions
Moderator:
Raquel Meyer Alexander, University of Kansas
(NASBA Field of Study: Taxes)

How Does the Incentive Effect of the Charitable Deduction Vary Across Charities?
Michelle Yetman, University of California at Davis; Robert Yetman, University of California at Davis;
Discussant: Steve Buchheit, Texas Tech University

Effects of Experience, Task Specific Information, and Risk on Tax Professionals' Judgments
Michael L. Roberts, University of Colorado Denver;
Discussant: Michaele Morrow, Northeastern University

The Impact of Task Interruption on Tax Accountants' Professional Judgment
James H. Long, Auburn University; K. Asli Basoglu, University of Delaware;
Discussant: Amy M. Hageman, Kansas State University

5.9 Auditor Industry Expertise
Moderator:
Chris E. Hogan, Michigan State University
(NASBA Field of Study: Auditing)

Auditor Industry Expertise and Firm-Level Investment Efficiency
Jere R. Francis, University of Missouri-Columbia; Paul N. Michas, University of Arizona; Sarah E. Stein, University of Missouri-Columbia;
Discussant: Chris E. Hogan, Michigan State University

Earnings Quality, Audits by Industry Specialists, and Ineffective Internal Controls
Santanu Mitra, Wayne State University; Bikki Jaggi, Rutgers, The State University of New Jersey; Mahmud Hossain, University of Memphis;
Discussant: Colleen M. Boland, Michigan State University

Industry Complexity and the Importance of Industry Expertise Versus Engagement Office Size on the Quality of Audit Outcomes
Jere R. Francis, University of Missouri - Columbia; Scott E. Seavey, University of Nebraska - Lincoln;
Discussant: Miguel Minutti-Meza, University of Toronto

5.10 Audit Fees
Moderator:
Nathaniel M. Stephens, Utah State University
(NASBA Field of Study: Auditing)

Relevant but Delayed Information in Negotiated Audit Fees
Karl Hackenbrack, Vanderbilt University; Nicole Thorne Jenkins, Vanderbilt University; Mikhail Pevzner, George Mason University;
Discussant: Joy L. Embree, University of Nebraska - Lincoln

The Association between Audit Fees and Client-Firms' Attributes of Earnings
Jong-Hag Choi, Seoul National University; Chansog (Francis) Kim, City University of Hong Kong; Jeong-Bon Kim, City Univrersity of Hong Kong; Yoonseok Zang, Singaproe Management University;
Discussant: Karen McDougal, St. Joseph's University

Does Audit Market Equality Affect Audit Fees?
Kimberly Dunn, Florida Atlantic University; Mark Kohlbeck, Florida Atlantic University; Brian W. Mayhew, University of Wisconsin - Madison;
Discussant: Joseph H. Schroeder, Michigan State University

5.11 Audit Resource Decisions and Fee Pressure
Moderator:
Marsha Keune, University of South Carolina
(NASBA Field of Study: Auditing)

Fee Pressure and Audit Quality during the ‘Great Recession' of 2007-2009
Michael Ettredge, University of Kansas; Chan Li, University of Pittsburgh; Elizabeth Emeigh, University of Kansas;
Discussant: Padmakumar M Sivadasan, University of Illinois

The Interactive Effect of Intentional Misstatement Risk and Risk Magnitude on Risk-Based Auditing Resource Decisions
Steven Kachelmeier, The University of Texas at Austin; Tracie Majors, The University of Texas at Austin; Michael Williamson, The University of Texas at Austin;
Discussant: Margaret H. Christ, University of Georgia

When Do Audit Managers Prefer Staff to Underreport Time?
Christopher P. Agoglia, University of Massachusetts Amherst; Richard C. Hatfield, The University of Alabama; Tamara A. Lambert, University of Massachusetts Amherst;
Discussant: David A. Wood, Brigham Young University

5.12 Auditor Changes
Moderator:
Gopal Krishnan, Lehigh University
(NASBA Field of Study: Auditing)

Do Financial Restatements Lead to Auditor Changes?
Vivek Mande, California State University, Fullerton; Myungsoo Son, California State University, Fullerton;
Discussant: Srinivasan Ragothaman, University of South Dakota

Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Korean Audit Market
Soo Young Kwon, Korea University; Youngdeok Lim, University of New South Wales; Roger Simnett, University of New South Wales;
Discussant: Brian Todd Carver, Mississippi State University

Voluntary Disclosure of Reasons for Auditor Changes and Capital Market Reaction: An Empirical Study
Mahmud Hossain, University of Memphis; Santanu Mitra, Wayne State University; Zabihollah Rezaee, University of Memphis;
Discussant: Brian R. Rountree, Rice University

5.13 Diversity in Hiring and Related Issues
Moderator:
Nelson U. Alino, Quinnipiac University
(NASBA Field of Study: Accounting)

William L. Campfield: Practitioner-in-Residence and Legacy Builder
Dereck D. Barr, University of Mississippi;
Discussant: Kofi Appiah Okyere, Syracuse University

Application of Ohanian Celebrity Endorsement Scale for Hiring of CPAs with Different Ethnic Origins and Online versus Traditional Classroom Education: A Field Experiment
Sudhir K. Chawla, Angelo State University; Zafar U. Khan, Eastern Michigan University;
Discussant: Timothy J. Fogarty, Case Western Reserve University

A Glass Ceiling for the Best and Brightest? The Role of Minority Status and Doctoral Training Quality in Initial Placement
Tom Hayes, University of Arkansas - Fort Smith; Amelia A. Baldwin, University of Arkansas - Fort Smith;
Discussant: Veronda F. Willis, The University of Texas at Tyler

5.14 Models of Fair Value Accounting
Moderator:
Samuel Tung, National Taiwan University
(NASBA Field of Study: Accounting)

Assessing the Impact of Alternative Fair Value Measures on the Efficiency of Project Selection and Continuation
Judson Caskey, UCLA Anderson School of Management; John Hughes, UCLA Anderson School of Management;
Discussant: Jeremy Bertomeu, Northwestern University

How fair-value accounting can influence firm hedging
Dennis Frestad, University of Agder, Norway; Leif Atle Beisland, University of Agder, Norway;
Discussant: Jeremy Bertomeu, Northwestern University

Where Does the Information in Mark-to-Market Come from?
Alexander Bleck, University of Chicago; Pingyang Gao, University of Chicago;
Discussant: Jeremy Bertomeu, Northwestern University

5.15 Market Pricing of Earnings II
Moderator:
Lian Fen Lee, Boston College
(NASBA Field of Study: Accounting)

Earnings Dispersion and the Stock Market Reaction to Aggregate Earnings News
Musa Subasi, The University of Texas at Dallas;
Discussant: Mei Feng, University of Pittsburgh

Effect of Option Listing on Price Adjustments around Earnings Announcements
Sunyoung Kim, Chinese University of Hong Kong; Jason Lee, University of Alberta;
Discussant: Mei Feng, University of Pittsburgh

An Examination of a Firm's Use of a Short Term Succession Plan using an Interim CEO to Facilitate CEO Turnover
Joan DiSalvio, Fairleigh Dickinson University;
Discussant: Zhonglan Dai, University of Texas at Dallas
[Paper moved from Session 5.17]

5.16 Information Intermediaries and the Cost of Capital
Moderator:
Gregory Sommers, Southern Methodist University
(NASBA Field of Study: Accounting)

Options Trading and Cost of Equity Capital
Vic Naiker, University of Auckland;
Discussant: Stephannie A. Larocque, University of Notre Dame

Can Analysts Help to Predict Stock Returns? Implied Cost of Capital and Value-to-price Ratio in International Capital Markets
Florian Esterer, Swisscanto AG; David Schroeder, University of London, Birkbeck;
Discussant: Stephannie A. Larocque, University of Notre Dame

Is the Equity Risk Premium Close to Zero? Evidence from Imputed Earnings Forecasts
Michael J. Lacina, University of Houston-Clear Lake; Byung T. Ro, Purdue University and Yonsei University;
Discussant: Stephannie A. Larocque, University of Notre Dame

5.17 CEO Compensation and Succession Planning
Moderator:
Xi Li, Temple University
(NASBA Field of Study: Accounting)
[Session cancelled]

5.18 Inside Debt, Risk-taking, and the Cost of Debt
Moderator:
Xue Wang, Emory University
(NASBA Field of Study: Accounting)

Executive Inside Debt Holdings and Creditors' Demand for Pricing and Non-Pricing Protections
Feng Chen, University of Toronto; Yiwei Dou, University of Toronto; Xin Wang, The Chinese University of Hong Kong;
Discussant: Chenyang (Jason) Wei, Federal Reserve Bank of New York

Inside Debt and the Design of Corporate Debt Contracts
Divya Anantharaman, Rutgers University; Vivian Wei Fang, Rutgers University; Guojin Gong, Pennsylvania State University;
Discussant: Chenyang (Jason) Wei, Federal Reserve Bank of New York

The Impact of CFO Gender on Bank Loan Contracting
Bill Francis , Rensselaer Polytechnic Institute; Iftekhar Hasan , Rensselaer Polytechnic Institute; Qiang Wu, Rochester Institute of Technology;
Discussant: Xue Wang, Emory University

5.19 Incentives to Manage Earnings
Moderator:
Zvi Singer, McGill University
(NASBA Field of Study: Accounting)

Repeated Lies? How Earnings Manipulators Guide Investors
Mei Feng, University of Pittsburgh; Weili Ge, University of Washington; Chan Li, University of Pittsburgh; Nandu Nagarajan, University of Pittsburgh;
Discussant: Wendy Wilson, Southern Methodist University

Earnings Smoothing and the Underpricing of Seasoned Equity Offerings (SEOs)
Duc Anh Ngo, The University of Texas at El Paso; Oscar Varela, The University of Texas at El Paso;
Discussant: Wendy Wilson, Southern Methodist University

Earnings Management as a Means to Sustain Consecutive Earnings Increases
Jennifer Kao, University of Alberta; Kyunga Na, University of Alberta;
Discussant: Wendy Wilson, Southern Methodist University

5.20 Real Earnings Management
Moderator:
Katherine Gunny, University of Colorado, Boulder
(NASBA Field of Study: Accounting)

On the Use of Accounting vs. Real Earnings Management to Meet Earnings Expectations – A Market Analysis
Jeff Zeyun Chen, University of Colorado at Boulder; Lynn Rees, Texas A&M University; Konduru Sivaramakrishnan, University of Houston;
Discussant: Daniel Cohen, University of Texas at Dallas

Takeover Protection and Managerial Myopia: Evidence from Real Earnings Management
Yijiang Zhao, American University; Kung H. Chen, University of Nebraska-Lincoln; Yinqi Zhang, American University; Michael Davis, University of Alaska Fairbanks;
Discussant: Daniel Cohen, University of Texas at Dallas

Real Earnings Management for Financial Misstatement Firms
Yuan Sun, University of California at Berkeley;
Discussant: Daniel Cohen, University of Texas at Dallas

5.21 Intra-industry Information and Earnings Management
Moderator:
David Folsom, Lehigh University
(NASBA Field of Study: Accounting)

Evidence on Contagion in Corporate Misconduct
Simi Kedia, Rutgers Business School; Kevin Koh, Nanyang Technological University; Shiva Rajgopal, Emory University;
Discussant: Rosemond Desir, Colorado State University

Board Interlocks and Earnings Management Contagion
Peng-Chia Chiu, University of California, Irvine; Siew Hong Teoh , University of California - Paul Merage School of Business; Feng Tian, University of Hong Kong - School of Business;
Discussant: Rosemond Desir, Colorado State University

Earnings Management: Do Firms Play "Follow the Leader?"
Brian Bratten, University of Kentucky; Jeff L Payne, University of Kentucky; Wayne B. Thomas, University of Oklahoma;
Discussant: Rosemond Desir, Colorado State University

5.22 Earnings Management: Proxies and Methodology
Moderator:
Todd D Kravet, University of Texas at Dallas
(NASBA Field of Study: Accounting)

Detecting Earnings Management: A New Approach
Patricia Dechow, UC Berkeley; Amy P. Hutton, Boston College; Jung Hoon Kim, UC Berkeley; Richard Sloan, University of California Berkeley;
Discussant: William R. Baber, Georgetown University

The Impact of Earnings Management on the Performance of Earnings-Based Valuation Models
Lucie Courteau, School of Economics and Management, Free University of Bolzano; Jennifer Kao, University of Alberta; Yao Tian, School of Business, University of Alberta;
Discussant: J. K. Aier, George Mason University

Industry Product Market Competition and Earnings Management
Christo Karuna, University of Houston; Feng Tian, University of Hong Kong;
Discussant: Jeremy Michels, University of Colorado at Boulder

5.23 Financial Reporting Quality and Incentives
Moderator:
Pei Hui Hsu, University of Oregon
(NASBA Field of Study: Accounting)

Do Firm-Initiated Compensation Recovery Provisions Enhance Financial Reporting Quality?
Lilian H. Chan, The University of Hong Kong; Kevin C. W. Chen, Hong Kong University of Science and Technology; Tai-Yuan Chen, Hong Kong University of Science and Technology;
Discussant: Feng Chen, University of Toronto

Corporate Reporting Awards and Financial Reporting Quality
Tim D. Bauer, University of Waterloo; J. Efrim Boritz, University of Waterloo;
Discussant: Feng Chen, University of Toronto

The Association between Financial Reporting Quality and Investment Decisions: The Effect of Ownership Concentration
Chan-Jane Lin, National Taiwan University; Chao-Jung Pan, National Taiwan University; Tawei Wang, University of Hawaii at Manoa;
Discussant: Feng Chen, University of Toronto

5.24 Starting a Forensic Accounting / Fraud Examination Program: A Dialogue
Moderator:
Timothy J. Louwers, James Madison University
(NASBA Field of Study: Auditing)

Panelists:
Les Heitger, Missouri State University
Richard Riley, West Virginia University / Institute for Fraud Prevention
George Young, Florida Atlantic University

Description
A panel of experts with experience in starting, running and improving Forensic Accounting / Fraud Examination programs will facilitate this highly interactive quation and answer panel session.

5.25 Governmental Auditing and Federal Government Accounting
Moderator:
Heli Marjut Hookana, University of Turku, School of Economics
(NASBA Field of Study: Auditing [Governmental])

Audit Quality in County Governments: Evidence from Audit Findings
Corey S. Cagle, The University of Mississippi; Annette Pridgen, The University of Mississippi;
Discussant: Susan P. Convery, Michigan State University

Auditor Size and Internal Control Reporting Differences in Nonprofit Healthcare Organizations
Dennis M. Lopez, University of TX at San Antonio; Kevin Rich, Loyola University; Pamela C. Smith, University of TX at San Antonio;
Discussant: Dana A. Forgione, University of Texas at San Antonio

Designing Optimal Defense Contracts: Are Cost-plus Contracts (Justifiably) Out of Favor?
Chong Wang, Naval Postgraduate School; Joseph San Miguel, Naval Postgraduate School;
Discussant: Victoria Shoaf, St. John's University

5.26 History of Auditing
Moderator:
Stephanie D. Moussalli, Rhodes College
(NASBA Field of Study: Auditing)

The Profitability Of A 1920'S CPA Firm: The Case Of Haskins & Sells
Dale L. Flesher, University of Mississippi; Gary J. Previts, Case Western Reserve University;
Discussant: Timothy J. Fogarty, Case Western Reserve University

The American Institute of Accountants and the Professionalization of Auditing: The Campaign to End Temporary Audit Staff and Promote the Natural Business Year, 1923-1960
Michael E. Doron, California State University - Northridge;
Discussant: Deirdre M. Collier, Fairleigh Dickinson University

What a Difference a Quarter-Century Can Make: A Re-Examination of the AICPA's Centennial Issue of the Journal Of Accountancy
Timothy J. Fogarty, Case Western Reserve University;
Discussant: Kay M. Poston, University of Indianapolis

5.27 International Accounting Practice Challenges: How Academics Can Help
Moderator:
Holger Erchinger, KPMG
(NASBA Field of Study: Accounting)

Panelists:
Donald J. Gannon, Deloitte
Frank Hauser, PricewaterhouseCoopers
John Hepp, Grant Thornton

Description
Panel discussion consisting of representatives from the largest CPA firms who will discuss the issues and challenges they are seeing in the IFRS arena and answer questions about how academics and professionals can better interact.

5.28 Audit and Auditor Quality
Moderator:
Shifei Chung, Rowan University
(NASBA Field of Study: Accounting)

Dual Audit, Audit Firm Independence, and Audit Quality: Evidence from China
Chan-Jane Lin, National Taiwan University; Hsiao-Lun Lin, National Chiao Tung University; Ai-Ru Yen, Northeastern Illinois University;
Discussant: Aida Sy, Marist College (USA)

Does Auditor Quality Matter to Foreign Investors? Evidence from Mutual Fund Holdings Worldwide
Julia Chou, Florida International University; Lilian Ng, University of Wisconsin-Milwaukee; Nataliya Zaiats, Simmons College; Bohui Zhang, University of New South Wales;
Discussant: Aida Sy, Marist College (USA)

5.29 Country Specific Studies: China
Moderator:
Sebahattin Demirkan, Bentley University
(NASBA Field of Study: Accounting)

The Underwriter's Conflict of Interest and Earnings Forecast Bias in Prospectus: Evidence from Hong Kong
Peter F. Chen, Hong Kong University of Science and Technology; Qingchuan Hou, Shanghai University of Finance and Economics;
Discussant: Ivy Zhang, University of Minnesota

First Trading-day Returns and Post-issue Stock Performance of PRC Primary Foreign Listing Firms
J-L.W. Mitchell Van der Zahn, BG Executive Consultancy Solutions and Curtin University;
Discussant: Yongtao Hong, North Dakota State University

Government Intervention, Firms' Hiding Activities and Information Environments — Evidence From China
Karen Jingrong Lin, The Chinese University of Hong Kong/ Sun Yat-Sen University;
Discussant: Yongtao Hong, North Dakota State University

5.30 Corporate Governance and Opacity
Moderator:
Susan B. Anders, St. Bonaventure University
(NASBA Field of Study: Accounting)

Accounting Conservatism, Corporate Governance and Political Influence: Evidence from Malaysia
Nor Farizal Mohammed, La Trobe University; Kamran Ahmed, La Trobe University; Xu-dong Ji, La Trobe University;
Discussant: Susan Boedeker Hughes, University of Vermont

Tradeoffs between Public and Private Information: International Evidence from Trading by Institutional Investors
Mark Maffett, University of North Carolina at Chapel Hill;
Discussant: Susan Boedeker Hughes, University of Vermont

Ownership and Control Structure, Corporate Governance and Income Smoothing in Brazil
Damiana Torres, Salvador University; Adriano Leal Bruni, Federal University of Bahia; Antonio Lopo Martinez, Fucape Business School; Miguel Angel Rivera Castro, Federal University of Bahia;
Discussant: Susan Boedeker Hughes, University of Vermont

5.31 Relative Performance Evaluation II
Moderator:
Mark E. Vargus, Drexel University
(NASBA Field of Study: Accounting)

What Determines the Variation in Relative Performance Evaluation Usage Across US Industries?
James Cordeiro , SUNY, Brockport; Rong Yang, SUNY, Brockport; Donald Kent, The College at Brockport (SUNY);
Discussant: Zhonglan Dai, University of Texas at Fallas

Do Managers Curb Stock Price Rises Prior to Option Reissues?: Further Evidence from Stock Return Analyses
Jin Dong Park, Towson University; Chandra Subramaniam, University of Texas at Arlington;
Discussant: Mark E. Vargus, Drexel University

Are Relative Performance Measures in CEO Incentive Contracts Used for Risk Reduction and/or Strategic Interaction?
Dimitris Vrettos, Michigan State University;
Discussant: Surya Janakiraman, The University of Texas at Dallas

5.32 Corporate Governance and Organizational Design
Moderator:
Khim Kelly, University of Waterloo
(NASBA Field of Study: Accounting)

Say-on-Pay and the Differential Effects of Voluntary Versus Mandatory Regimes on Investor Perceptions and Behavior
Kendall Bowlin, The Unviersity of Mississippi; Margaret H. Christ, University of Georgia; Jeremy B. Griffin, University of Notre Dame;
Discussant: Khim Kelly, University of Waterloo

An Agency Theoretic Formulation of Organizational Control Theory
Rajiv D. Banker, Temple University; Shaopeng Li, Temple University; Jose M. Plehn-Dujowich, Temple University;
Discussant: Yun Zhang, George Washington University

On Self-Enforcing Clawback Provisions in Executive Compensation
Ying-Ju Chen, University of California, Berkeley; Mingcherng Deng, University of Minnesota;
Discussant: Shane S. Dikolli, Duke University

5.33 Target Setting and Performance Metrics
Moderator:
Sylvia Hsu, York University
(NASBA Field of Study: Accounting)

Conflict Interests but Congruent Targets of Different Stakeholders: Case University of Applied Sciences (UAS)
Aapo Länsiluoto, Seinäjoki University of Applied Sciences; Marko Järvenpää, University of Jyväskylä;
Discussant: Garen Bedros Markarian, IE Business School

The Impact of Forward-Looking Metrics on Employee Decision Making
Pablo Casas-Arce, Universitat Pompeu; Fabra; F. Asís Martínez-Jerez, Harvard Business School; V. G. Narayanan, Harvard University;
Discussant: W. Timothy Mitchell, Georgia State University

The Impact of Ratee Incentive on Performance Distribution and Target-Setting
Tae-Sik Ahn, Seoul National University; Youn-Sik Choi, Seoul National University; Iny Hwang, Seoul National University;
Discussant: Garen Bedros Markarian, IE Business School

5.34 Integrated and Connected Reporting and the Accounting Profession
Moderator:
Richard Spencer, ICAEW
(NASBA Field of Study: Social Environment of Business)

Panelists:
Dan Heitger, University of Miami, Ohio
Hunter Lovins, Natural Capitalism Solutions, Colorado
Peter Minan, KPMG International USA

Description
Late 2009 and 2010 saw integrated reporting emerge as a major topic for businesses, standard setters, regulators and the accounting profession. Several high-profile initiatives evidence this. 2011 is going to be a significant year for this subject and debate at the public policy level is essential. The panel session will draw on, and feed into, the work of the Institute of Chartered Accountants in England and Wales (ICAEW) and its thought leadership initiatives Sustainable Business and Information for Better Markets.

5.35 Audit Switching, Dismissal, and Government
Moderator:
Carol A. Hartley, Providence College
(NASBA Field of Study: Auditing)

Has the Post-SOX Decrease in Audit Market Concentration Been Costly for Clients?
Charlie Cullinan, Bryant University; Hui Du, University of Houston - Clear Lake; Xiaochuan Zheng, Bryant University;
Discussant: Timothy J. Fogarty, Case Western Reserve University

Impact of Firm and Corporate Governance Characteristics on Auditor Dismissal: Evidence from Material Weakness Firms
Hassan HassabElnaby, University of Toledo; Mai Dao, University of Toledo; Amal Said, University of Toledo;
Discussant: Charlie P. Cullinan, Bryant University

Crisis, Committees and Consultants: The Rise of Value-Added Auditing in the Federal Public Sector in Canada
Clinton Free, Queen's University; Vaughan S. Radcliffe, University of Western Ontario; Brent White, Queen's University;
Discussant: Mahmoud M Nourayi, Loyola Marymount University

5.36 XBRL: The Real World Progress Report
Moderator:
Glen L. Gray, California State University, Northridge
(NASBA Field of Study: Accounting)

Panelists:
Ami Beers, AICPA
H. Wes Bills, Nevada State Controllers Office
David Blaszkowsky, Securities and Exchange Commission
Bob Laux, Microsoft Corporation
Paul Penler, Ernst & Young
Liv Watson, XBRL International

Description
A high-level, six-person panel will provide a progress report on SEC filings, internal use of XBRL-GL, and assurance issues/procedures associated with XBRL.

5.37 What the Best College Teachers Do
Moderator:
William A. Stahlin, Stevens Institute of Technology
(NASBA Field of Study: Accounting)

Panelists:
Robert Allen, University of Utah
Susan Crosson, Santa Fe College
Terry Grant, California State University - Fullerton

Description
The session is designed to stimulate attendees' thinking about how they teach and to provide ideas and energy about great teaching and what it takes to get there. Bob Allen, Professor of Accounting at the University of Utah, Susan Crosson, Professor and Accounting Faculty Coordinator at Santa Fe College in Gainesville FL., Terry Grant, Associate Dean, Academic Programs & Faculty Development of California State University, Fullerton and Bill Stahlin, Distinguished Service Professor of Accounting and Finance at Stevens Institute of Technology, will discuss Ken Bain's critically acclaimed research based book, "What the best college teachers do."

5.38 Building Partnerships between Academics and IMA Practice Professionals
Moderator:
Donald E. Wygal, Rider University
(NASBA Field of Study: Accounting)

Panelists:
Richard Lillie, California State University, San Bernardino
Larry Prober, Rider University
Jodi Ryan, IMA
David E. Stout, Youngstown State University

Description
This is an extension of the TLC Section Shared Experiences model that has worked well in linking public accounting professionals to educators. The intent is to extend these gains and apply the model to the management accounting sector.

5.39 Course and Curriculum Considerations: Integration, AIS, and Positive Psychology
Moderator:
Rebekah Sheely Heath, Pittsburg State University
(NASBA Field of Study: Accounting)

From Silos to Pipelines: Free Flow of Content Via Course Integration
Candy Bianco, Bentley University; Elliott Levy, Bentley University; Mary Marcel, Bentley University; Mark Nixon, Bentley University; Karen Osterheld, Bentley University;
Discussant: Edward R. Walker, University of Central Oklahoma

The God That Failed: Accounting Information Systems within the Accounting Academy
Timothy J. Fogarty, Case Western Reserve University; Kevin C. Carduff, Case Western Reserve University;
Discussant: Mary Fischer, University of Texas at Tyler

Positive Psychology and Accounting Education: Enhancing the Academic and Personal Well-being of Our Students
Marsha M. Huber, Youngstown State University;
Discussant: Bambi A. Hora, University of Central Oklahoma

5.40 Best Practices at State and Local Conferences
Moderator:
Suzanne Oliver, University of West Florida
(NASBA Field of Study: Specialized Knowledge and Applications)

Panelists:
Markus Ahrens, St. Louis Community College
Wendy Tietz, Kent State University
Dick Walstra, Dominican University

Description
Positive psychology is the science of happiness, well-being, strengths and virtues, optimism, resilience, and optimism. Panelists will discuss what the science of positive psychology has to offer the accounting profession—both for students and professionals. Current trends for business professionals will be discussed as well as implications for accounting education.

5.41 Deloitte University — Deloitte's Vision to "Grow the World's Best Leaders"
Moderator:
Shaun Budnik, Deloitte, LLP
(NASBA Field of Study: Specialized Knowledge and Applications)

Presenter:
Bill Pelster, Deloitte Services LLP

Description
This session will offer insights on Deloitte's new learning and leadership development facility in Westlake, Texas (near Dallas). A replica of the facility will be on display, and Deloitte's managing principal of Talent Development will present an overview of Deloitte University (DU) and answer participants' questions. Background regarding the decision to build the facility, the transformational learning that will occur there, and what DU means for Deloitte's people and its clients will all be explored.

5.42 Faculty Aging and Productivity Factors: Perspectives from the Database
Moderator:
Gary J. Previts, Case Western Reserve University
(NASBA Field of Study: Accounting)

Presenter:
James R. Hasselback, University of West Florida

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