American Accounting Association


Tuesday August 9, 2011
4:00 pm-5:30 pm

[1.5 Credit Hours]

Our Premier Sponsors   

6.1 KPMG: Bringing the Profession to the Classroom
Beatrice Sanders, KPMG LLP
(NASBA Field of Study: Accounting)

Steven D'Agustino, Fordham University
Barbara Porco, Fordham University
Blane Ruschak, KPMG

This session will highlight several curriculum tools and programs KPMG has created to help support the needs of accounting students. The focus will be on The Ethical Compass—A Toolkit for Integrity in Business and the redesigned Faculty Portal, KPMG's resource center for faculty and students.

The Ethical Compass—A Toolkit for Integrity in Business, developed collaboratively by Drs. Barbara Porco and Steven D'Agustino of Fordham University and KPMG's Ethics and Compliance Group, is a set of comprehensive materials educators can use for teaching accounting ethics in the classroom; the latest toolkit, Burden of Proof, will be available in the Fall of 2011. KPMG's recently redesigned Faculty Portal ( provides access to a wide range of proprietary content and is updated weekly. Registered members can view and download robust classroom learning materials focused on accounting, auditing, tax, advisory, and ethics.

6.2 New Research Streams in Accounting: Textual Analysis, Speech Analysis, and Implicit Attitude Measures
Jeff Wilks, Brigham Young University
(NASBA Field of Study: Accounting)

Feng Li, University of Michigan
Bill Mayew, Duke University
David A. Wood, Brigham Young University

6.3 Testing Analytical Models using Archival or Experimental Methods
Shane S. Dikolli, Duke University
(NASBA Field of Study: Accounting)

J. Harry Evans, University of Pittsburgh
Jeffrey Hales, Georgia Institute of Technology
Michal Matejka, Arizona State University
Don Moser, University of Pittsburgh
Michael Williamson, University of Texas, Austin

6.4 Behavioral Audit Potpourri
Marietta Peytcheva, Lehigh University
(NASBA Field of Study: Auditing)

Avatars, Capital Ships, and False Promises: An Analysis of Fraud in Virtual Worlds and its Implications for the Real World
William N. Dilla, Iowa State University; Andrew Harrison, Iowa State University; Brian Mennecke, Iowa State University; Diane Janvrin, Iowa State University;
Discussant: Chad A. Simon, University of Nevada, Las Vegas

An Experimental Investigation of Information Content, Comprehension Conditions, and Auditor Learning
Michael L. Roberts, University of Colorado Denver; Jane Dillard-Eggers, Belmont University;
Discussant: Natalia Mintchik, University of Missouri - St. Louis

The Effects of Review Form and Task Complexity on Auditor Performance
Rong-Ruey Duh, National Taiwan University; Li-Chun Kuo, National Taiwan University; Jia-Ciou Yan, National Taiwan University;
Discussant: Hossein Nouri, The College of New Jersey

6.5 Managerial Issues
Alisa G. Brink, Virigina Commonwealth University
(NASBA Field of Study: Accounting)

Do Private Firm Managers Make Key Accounting Decisions Like their Public Firm Counterparts?
Khondkar E. Karim, University of Massachusetts Lowell; Robert Pinsker, Florida Atlantic University; Ashok Robin, Rochester Institute of Technology;
Discussant: Kathy Rupar, University of Florida

Reporting Accounting Uncertainty
Tom Downen, Northern Arizona University;
Discussant: Alisa G. Brink, Virginia Commonwealth University

6.6 Uniform CPA Exam! Uniform Standards? Setting the New Gold Standard
Violetta Urba, AACSB International
(NASBA Field of Study: Accounting)

Colin Nelson, AACSB International
Larry Walther, Utah State University; 2010-2011 FSA President

AACSB International has compiled data on the educational and experiential requirements for CPA candidates in all U.S. states, as well as territories with established Boards of Accountancy. The purpose was to determine whether, and where, AACSB business school and/or accounting program accreditation are among the requirements (or impact the requirements) for CPA licensing. Is it time for all states to adopt a model that at least recognizes a master's degree from AACSB accredited accounting programs as being sufficient for qualification for licensure? This approach would not limit the ability of states to set their own lower standards, but it would at least acknowledge a "gold standard" that could be uniformly accepted. The FSA Board has challenged its member schools to promote this concept with their various consituents.

6.7 Capital Gains Tax
Janet McDonald, University of South Florida
(NASBA Field of Study: Taxes)

Effects of Corporate Tax Rate Cuts on Firm Investment and Valuation: A Micro Simulation Approach
Keiichi Kubota, Chuo Unversity; Hitoshi Takehara, Waseda University;
Discussant: George Plesko, University of Connecticut

Taxes, Volatility and the Cost of Equity Capital: An Analysis of the Jobs & Growth Tax Relief Reconciliation Act of 2003
Derek Dalton, Clemson University; Teresa Lightner, The University of North Texas; Robert Ricketts, Texas Tech University; Mark E. Riley, Northern Illinois University;
Discussant: Casey Schwab, The University of Georgia

Tax-Sensitive Institutional Investors
Jennifer Blouin, University of Pennsylvania; Brian J. Bushee, University of Pennsylvania; Stephanie A. Sikes, University of Pennsylvania;
Discussant: Kirsten Cook, University of Arizona

6.8 Audit Quality
Bradley P. Lawson, Texas A&M University
(NASBA Field of Study: Auditing)

Audit Quality, Agency Costs, and Firm Value: The Case of Value of Cash and Capital Expenditures
Jeong-Bon Kim, City University of Hong Kong; Jay Junghun Lee, Hong Kong Baptist University; Jong Chool Park, Old Dominion University;
Discussant: Yoshie Saito, Eastern Illinois University

Auditor Capacity Stress and Investor Assessments of Audit Quality: Market-based Evidence from the Aftermath of Andersen's Indictment
Stephen C. Hansen, The George Washington University; Krishna R. Kumar, The George Washington University; Mary W. Sullivan, Federal Trade Commission;
Discussant: Troy Janes, Rutgers School of Business-Camden

Direct and Mediating Effects of Auditor Quality on Auditor Size and Performance
Yu-Shu Cheng, Kainan University, Taoyuan, Taiwan; Yahn-Shir Chen, Department of Accounting, College of Management, National Yunlin University of Science and Technology, Taiwan; Yu-Cheng Chen, National Chung Hsing University, Taiwan;
Discussant: Stephen P Rowe, University of Illinois at Urbana Champaign

6.9 Fraud and Auditing
G. Bradley Bennett, University of Alabama
(NASBA Field of Study: Auditing)

Acquistion of Auditing Skills: Enhancing Skepticism, Problem Solving and Beyond on the Fraud Continuum
Bernadette McCormack, University of Wollongong; Ted Watts, University of Wollongong;
Discussant: G. Bradley Bennett, University of Alabama

How Does Rationalization and its Interactions with Pressure and Opportunity Affect the Likelihood of Earnings Management?
Naman Desai, University of Central Florida; Greg Trompeter, University of Central Florida; Arnold Wright, Northeastern University;
Discussant: Tim D. Bauer, University of Waterloo

Manager Narcissism as an Indicator of Fraud Attitude
Eric N. Johnson, Indiana University-Indianapolis; John R. Kuhn, Jr., University of Louisville; Barbara Apostolou, West Virginia University; John Hassell, Indiana University-Indianapolis;
Discussant: Christine Nolder, Bentley University

6.10 SOX Effects
Keith T. Jones, University of North Alabama
(NASBA Field of Study: Auditing)

An Examination of Big 4 SEC Registrant Portfolio Characteristics Pre- and Post- the Adoption of PCAOB Auditing Standards No. 5
Joseph H. Schroeder, Michigan State University; Chris E. Hogan, Michigan State University;
Discussant: Tom Smith, Florida Atlantic University

Does Sarbanes Oxley Section 404(b) lead to net benefits for small firms?
Amy Dunbar, University of Connecticut; Li Qu, University of Connecticut;
Discussant: Marcy Shepardson, University of Texas at Austin

6.11 International Perspectives in Auditing
Kelsey Brasel, University of Alabama
(NASBA Field of Study: Auditing)

Client Importance and Auditor Opinions: International Evidence outside U.S.
Gaoguang (Stephen) Zhou, The Hong Kong Polytechnic University; Xindong (Kevin) Zhu, Renmin University of China;
Discussant: Philip T. Lin, Queensland University of Technology

Japanese Big 3 Firms' Response to Clients' Business Risk: Greater Audit Effort or Higher Fees?
Hyonok Kim, Tokyo Keizai University; Hironori Fukukawa, Hitotsubashi University;
Discussant: Ayalew Lulseged, University of North Carolina at Greensboro

The Effect of Ownership Structure on Audit Hours and Audit Fees: Evidence from Korea
Soo Young Kwon, Korea University; Donghun Lee, Korea University; Eunsuh Lee, Korea University;
Discussant: Bahram Soltani, University of Paris 1 Sorbonne

6.12 Diversity Research Issues
Mark C. Dawkins, University of Georgia
(NASBA Field of Study: Accounting)

Marcia Annisette, York University
Margaret Lightbody, University of South Australia
Vaughan S. Radcliffe, University of Western Ontario

A panel discussion on qualitative diversity research methods and diversity-related theory.

6.13 Market Pricing of Earnings I
Kiran Parthasarathy, University of Houston
(NASBA Field of Study: Accounting)

Environmental Uncertainty and the Market Pricing of Earnings Smoothness
Ahsan Habib, Auckland University of Technology; Mahmud Hossain, Curtin University; Haiyan Jiang, Auckland University of Technology;
Discussant: Brian R. Rountree, Rice University

Do Investors Reward the Firms that Outperform in Earnings Surprises During Earnings Announcements?
Yan Li, National University of Singapore; Weina Zhang, National University of Singapore; Yuyan Guan, City University of HK; Xiuping Li, National University of Singapore;
Discussant: Brian R. Rountree, Rice University

Effects of Smoothing and Comparability on Value-Relevance of Earnings
C.S. Agnes Cheng, Louisiana State University; Hongbo Zhang, Louisiana State University;
Discussant: Brian R. Rountree, Rice University

6.14 Capital Market Consequences of Accounting Standards
Na Li, Rotman Schhol of Management, University of Toronto
(NASBA Field of Study: Accounting)

Did the Implementation of SFAS 150 Alter the Informational Efficiency of Mandatorily Redeemable Securities?
Stephani Mason, Rutgers University;
Discussant: Siyi Li, University of Illinois at Chicago

Management Motivations for SFAS 157 Reclassifications and the Capital Market Consequences
Mari Paananen, University of Hertfordshire; Annelies Renders, Maastricht University; Kim Shima, California State University, East Bay;
Discussant: Siyi Li, University of Illinois at Chicago

Preparers' Application of IFRS – Sources of Guidance and Communication to Investors?
Tomas Hjelström, Stockholm School of Economics; Walter Schuster, Stockholm School of Economics;
Discussant: Siyi Li, University of Illinois at Chicago

6.15 Disclosure, Governance, and Cost of Capital
Laurel Franzen, Loyola Marymount University
(NASBA Field of Study: Accounting)

Put Your Money Where Your Mouth is: Treasury Shares as Currency
Nicole Thorne Jenkins, Vanderbilt University; Alexei V. Ovtchinnikov, Vanderbilt University;
Discussant: Hyungshin Park, Southern Methodist University

Multiple Corporate Governance Attributes and Cost of Capital — Evidence from Germany
Duc Hung Tran, University of Cologne;
Discussant: Gordon D. Richardson, University of Toronto

Non-financial Disclosure and Cost of Equity Capital: International Evidence Based on CSR Disclosure
Dan S. Dhaliwal, University of Arizona; Oliver Zhen Li, University of Arizona; Albert Tsang, The Chinese University of Hong Kong; Yong George Yang, The Chinese University of Hong Kong;
Discussant: Gordon D. Richardson, University of Toronto

6.16 CEO Stock Options and R&D Investment Decisions
Duane Kennedy, University of Waterloo
(NASBA Field of Study: Accounting)

Real Effects of Accounting for Employee Stock Options: Implications for Corporate Investment and Executive Compensation
Yiwei Dou, University of Toronto; Franco Wong, University of Toronto; Baohua Xin, University of Toronto;
Discussant: Zining Li, Southern Methodist University

Scientific Breakthroughs or Small Innovations - R&D Investment around CEO Retirement
Crystal Xu, Rutgers University; Meng Yan, Fordham University;
Discussant: Zining Li, Southern Methodist University

Excessive Risk-taking and the Structure of Executive Compensation
Vasiliki Athanasakou, London School of Economics; Daniel Ferreira, London School of Economics; Lisa Goh, London School of Economics;
Discussant: Zining Li, Southern Methodist University

6.17 Sarbanes-Oxley and the Use of Accounting Information
Ana Marques, NOVA School of Business and Economics
(NASBA Field of Study: Accounting)

Are Small Investors' Confused by Accounting Restatements after SOX?
Bidisha Chakrabarty, St. Louis University; Ananth Seetharaman, St. Louis University; Weimin Wang, St. Louis University;
Discussant: John L. Abernathy, Oklahoma State University

Impact of SOX Internal Control on Value Relevance of Accounting Information
Nan Hu, University of Wisconsin Eau Claire; Baolei Qi, Xi'an Jiaotong University; Ling Liu, University of Wisconsin Eau Claire; Zeng Zhen, Xi'an Jiaotong University; GaoLiang Tian, Xi'an Jiaotong University;
Discussant: John L. Abernathy, Oklahoma State University

Financial Reporting Quality and Credit Default Swaps: Evidence from SOX 404 Internal Control Disclosures
Dragon Tang, The University of Hong Kong; Feng Tian, University of Hong Kong; Hong Yan, University of South Carolina and SAIF;
Discussant: John L. Abernathy, Oklahoma State University

6.18 Informativeness of Credit Ratings
Yuan Xie, Fordham University
(NASBA Field of Study: Accounting)

Does It Matter Who Pays for Bond Ratings? Historical Evidence
John (Xuefeng) Jiang, Michigan State University; Mary Stanford, Texas Christian University; Yuan Xie, Fordham University;
Discussant: Monica Neamtiu, The University of Arizona

The Confirmatory and Predictive Effects of Credit Ratings Changes for Stock Investors
Michael Clements, University of Texas at Austin; Boochun Jung, University of Hawaii at Manoa; Sunny Yang, University of Texas at Austin;
Discussant: Mei Cheng, The University of Arizona

6.19 Implications of Balance Sheet Liquidity of Banks
Mark E. Evans, Indiana University
(NASBA Field of Study: Accounting)

Banks' Asset Securitization, Information Uncertainty and Informed Trading
Ying Zhou, University of Florida;
Discussant: Gauri Bhat, Washington University in St. Louis

SFAS 115, Bank Balance Sheet Liquidity and Loan Growth
Anthony Meder, The Ohio State University;
Discussant: Gauri Bhat, Washington University in St. Louis

Mark-to-market Accounting Implications for Banks Trading Portfolios
Silviu Glavan, Universidad de Navarra; Marco Trombetta, Instituto de Empresa Business School;
Discussant: Gauri Bhat, Washington University in St. Louis

6.20 Impact of New Accounting Standards
Gwen Yu, Harvard Business School
(NASBA Field of Study: Accounting)

Has Goodwill Accounting Gone Bad?
Kevin Li, University of Toronto; Richard Sloan, University of California Berkeley;
Discussant: Todd D. Kravet, University of Texas at Dallas

Accounting Rules and Post-Acquisition Profitability for Business Combinations
Victoria Dickinson, University of Mississippi; Dan Wangerin, Michigan State University; John Wild, University of Wisconsin;
Discussant: Todd D Kravet, University of Texas at Dallas

Impairments of Tangible Long-Lived Assets under SFAS No. 144: Underlying Economics, Management Incentives, or Both?
Shawn X. Huang, University of Arkansas; E Scott Johnson, University of Arkansas; Linda A. Myers, University of Arkansas;
Discussant: Allison Koester, Georgetown University

6.21 Experiments on Information Framing and Frequency
Lori B. Shefchik, Georgia Institute of Technology
(NASBA Field of Study: Accounting)

Accounting Information, Interim Reporting Frequency and Myopic Loss Aversion
Brian W. Mayhew, University of Wisconsin - Madison; Adam Micah Vitalis, University of Wisconsin - Madison;
Discussant: George Lan, University of Windsor

Pro Forma to GAAP Reconciliations and the Impact of Framing on Investment Decisions
Brian Hogan, Northeastern University; Ganesh Krishnamoorthy, Northeastern University; Jim Maroney, Northeastern University;
Discussant: Max Hewitt, Indiana University - Bloomington

6.22 Attributes of Accounting
Lian Fen Lee, Boston College
(NASBA Field of Study: Accounting)

Accounting policy similarity and earnings attributes
Kyle Peterson, University of Oregon; Roy Schmardebeck, Brigham Young University; Jeff Wilks, Brigham Young University;
Discussant: To Be Announced

Has Matching Really Declined? Can Standard Setters Do Much About It?
Anup Srivastava, Northwestern University;
Discussant: To Be Announced

6.23 Textual Analysis
Judson Caskey, UCLA Anderson School of Management
(NASBA Field of Study: Accounting)

Understanding the Role of Language in Management Forecast Press Releases
Stephen Baginski, University of Georgia; Elizabeth Demers, INSEAD; Chong Wang, Naval Postgraduate School; Julia Yu, University of Georgia;
Discussant: Stephen V. Brown, University of Florida

Analyst Report Readability
Chia-Chun Hsieh, Hong Kong University of Science and Technology; Kai Wai Hui, Hong Kong University of Science and Technology;
Discussant: Stephen V. Brown, University of Florida

Ambiguous Language in Analyst Reports
Gus De Franco, University of Toronto; Ole-Kristian Hope, University of Toronto; Dushyantkumar Vyas, University of Minnesota-Twin Cities; Yibin Zhou, University of Texas at Dallas;
Discussant: Stephen V. Brown, University of Florida

6.24 Forensic Accounting/Fraud Course Curriculum
Doug Laufer, Metropolitan State College of Denver
(NASBA Field of Study: Auditing)

Don Berecz, Georgia Southern University
Sheri Betzer, Betzer Call Group, LLP
D. Larry Crumbley, Louisiana State University

There has been an increase in course offerings in forensic accounting and fraud examination. A panel discussion at the 2010 AAA Annual Meeting focused on the topic of starting a Forensic/Fraud program. The purpose of this panel discussion is to build upon that session by providing information and exchanging ideas related to the course content of upper division and graduate forensic accounting/fraud courses. The panelist will discuss/explore content and pedagogy attributes for various course topics including Fraud Auditing and Forensic Accounting, White Collar Crime, and Legal Elements of Fraud.

6.25 Governmental and Nonprofit Research
Susan P. Convery, Michigan State University
(NASBA Field of Study: Accounting)

Opportunistic Pricing and Incentives in Nonprofit Hospitals
Rabih Y. Zeidan, Texas A&M University-Corpus Christi; Saleha B. Khumawala, University of Houston;
Discussant: Pamela C. Smith, University of Texas at San Antonio

Debt Issuance Behavior in Special Purpose Entities
Robert J. Eger, Florida State University;
Discussant: Jayaraman Vijayakumar, Virginia COmmonwealth University

The Actual Evaluation of Demand Risk Management in Operational Public Private Partnership Roads
Richard Michael Burke, Waterford Institute of Technology; Istemi Demirag, Queens University Belfast;
Discussant: Daniel Neely, University of Wisconsin-Milwaukee

6.26 History of International Accounting
Shawki M. Farag, The American University in Cairo
(NASBA Field of Study: Accounting)

An Analytic History of State Control Applied to Accounting
Jean-Guy Degos, IAE Business school - Bordeaux University;
Discussant: Maria da Conceição da Costa Marques, Instituto Superior de Contabilidade e Administração de Coimbra

Accounting Development in ASEAN: An Institutional Perspective
Prem W. S. Yapa, RMIT University, Melbourne, Australia; Matthew W. Guah, Erasmus University;
Discussant: Shawki M. Farag, The American University in Cairo

Contesting the Indigenous Development of "Chinese Double-entry Bookkeeping" and Its Significance in China's Economy before c.1850
Keith William Hoskin, Warwick Business School; Richard Henry Macve, London School of Economics;
Discussant: Prem W. Yapa, RMIT University

6.27 Accounting Issues in Emerging Economies
Susan B. Anders, St. Bonaventure University
(NASBA Field of Study: Accounting)

Analysis of Motivating Accounting Professionals in Romania. After Five Decades of Ideology and Two of Pseudo-Democracy
Razvan V. Mustata, Babes-Bolyai University; Szilveszter Fekete, Babes-Bolyai University; Dumitru Matis, Babes-Bolyai University;
Discussant: Tom A. Lechner, Eastern Michigan University

An Analysis of Vietnamese Companies' Communication
Kelly Anh Vu, Curtin University; Gregory D. Tower, Curtin University; Glennda A. Scully, Curtin University;
Discussant: Tom A. Lechner, Eastern Michigan University

The Impact of IFRS Application on the Effectiveness of Accounting information for share valuation: Developing Country Perspectives
Shu-hsing Wu, Chang Jung Christian University;
Discussant: Tom A. Lechner, Eastern Michigan University

6.28 Cross-Listing — Incentives and Effects
Haiyan Zhou, University of Texas Pan American
(NASBA Field of Study: Accounting)

The Valuation Impact of SEC Enforcement Actions on Non-Target Cross-Listed Firms
Roger N. Silvers, University of Massachusetts; Pieter Elgers, University of Massachusetts;
Discussant: John D. Rossi, Moravian College

Financial Reporting Quality and Cross-listing: An Examination of Cross-listings in Germany and the United Kingdom
Li Li Eng, Missouri University of Science and Technology; Jing Lin, Saint Joseph's University;
Discussant: Georgios Voulgaris, University of Edinburgh

The Impact of Cross-listing on the Cost of Equity Capital: The Case of American Depository Receipts (ADRs) and Global Depository Receipts (GDRs)
Oksana Kim, The University of Melbourne;
Discussant: Raynolde Pereira, University of Missouri-Columbia

6.29 African Accounting Forum at AAA
Minga Negash, Metropolitan State College of Denver and University of the Witwatersrand
(NASBA Field of Study: Accounting)

Araya Debessay, University of Delaware
Anton du Toit, Monash University South Africa
Vincent Owhoso, Northen Kentucky University
Enrico Uliana, University of Cape Town

The purpose of this panel discussion is to bring together knowledgeable people about Africa. Africa is too big and too complex to be understood in one conference. Having taken stock of previous initiatives, to better understand Africa’s accounting institutions, the panel discussion is expected to network and link with American academics that have interest in issues that affect Africa. In the spirit of cooperation, financial globalization and the internationalization of accounting education and practice, the aim is to create a forum to better understand the types of accounting education, professional qualifications, and research repositories Africa has. It is intended to be a forum for exchanging research ideas on emerging issues that affect Africa.

6.30 IT Outsourcing
Robert Hodgkinson, ICAEW
(NASBA Field of Study: Accounting)

Jennifer Blaskovich, University of Nebraska-Omaha
Cynthia Boucher, Ciber Inc.
Kevin Kobelsky, Baylor University
Steve G. Sutton, University of Central Florida

IT outsourcing has become a major industry over the last 20 years, as businesses have increasingly looked to specialist 3rd party suppliers to deliver IT services, instead of, or in partnership with, internal IT departments. As businesses look to new models of outsourcing, therefore, it is useful to take stock about what we know of the value of outsourcing, what the real benefits are and what the drivers and barriers to success are. ICAEW (Institute of Chartered Accountants in England and Wales) is undertaking a thought leadership initiative called Making Information Systems Work, which considers the developing opportunities and challenges of IT, based on the themes of value, trust and standards. This panel will bring these themes together in the highly topical and important area of IT management.

6.31 Monitoring and Incentives
Jonghwan Kim, University of Southern California
(NASBA Field of Study: Accounting)

Monitoring the Monitor: When Do Higher-level Reviewers Adjust Supervisors' Subjective Performance Evaluations of Internal Audit Employees?
Alex Woods, College of William and Mary;
Discussant: Steve Yuching Wu, University of Illinois at Urbana-Champaign

White Collar Incentives
Bok Baik, Seoul National University; J. Harry Evans, University of Pittsburgh; Kyonghee Kim, University of Missouri at Columbia; Yoshio Yanadori, University of British Columbia;
Discussant: Jonghwan Kim, University of Southern California

The Effect of Team Characteristics on Individual Performance
Karen Sedatole, Michigan State University; Amy Swaney, Michigan State University; Alex Woods, College of William and Mary;
Discussant: Gavin Cassar, University of Pennsylvania

6.32 Contracting and Incentives
Naomi S. Soderstrom, University of Colorado at Boulder
(NASBA Field of Study: Accounting)

The Effect of Management Discretion on the Efficiency of Profit Sharing Contracts: Evidence from the Motion Picture Industry
Eric J. Allen, University of California Berkeley;
Discussant: David P. Huelsbeck, University of Southern California

R&D Budgets in Taiwan: Motives and Consequences
Yu-Lin Chen, Chung Yuan Christian University;
Discussant: Jae Yong Shin, Seoul National University

Accounting-based Indicators of Financial Constraint and Firms' Propensity to Accept Contractual Risk
David P. Huelsbeck, University of Southern California;
Discussant: Naomi S. Soderstrom, University of Colorado at Boulder

6.33 The Impact of Regulation on Managerial Actions
Christine Denison, Iowa State University
(NASBA Field of Study: Accounting)

Does SFAS 151 Provide Perverse Incentive to Induce Manager's Over-production Behavior?
Chin-Chen Chien, National Cheng Kung University, Taiwan; Chaur-Shiuh Young, National Cheng Kung University, Taiwan; Chih-Wei Peng, Lecture, Department of Accounting and Information, Asia University, Taiwan and Ph.D. Student, Department of Accountancy, National Cheng Kung University, Taiwan;
Discussant: Paige H. Patrick, University of Colorado at Boulder

The Impact of Regulation FD on the Communication between Management and Analysts
Lihong Liang, Syracuse University;
Discussant: Shuqing Luo, National University of Singapore

The Impact of Changes in Regulation on Cost Behavior
Martin Holzhacker, WHU – Otto Beisheim School of Management; Ranjani Krishnan, Michigan State University; Matthias Mahlendorf, WHU – Otto Beisheim School of Management;
Discussant: Jose M. Plehn-Dujowich, Temple University

6.34 Public Interest Evidences from China and Egypt
Mary Fischer, University of Texas at Tyler
(NASBA Field of Study: Social Environment of Business)

A simulated Case Study of Solar Energy Cost Efficiency in Egypt
Dina El-Bassiouny, The German University in Cairo; Ehab K. A. Mohamed, The German University in Cairo;
Discussant: Sue Ravenscroft, Iowa State University

Corporate Charitable Contributions: Market Forces or Political Influence? Evidence from China
Junxiong Fang, Fudan University; Wenjing LI, Jinan University; Yue Li, University of Toronto;
Discussant: Victoria Shoaf, St. John's University

The Effect of Ultimate owner and Regulation Policy on Corporate Social Responsibility Information Disclosure: Evidence from China
Yang Bei, Xi'an Jiaotong University; Wang Fangjun, Xi'an Jiaotong University; Zhang Junrui, Xi'an Jiaotong University; Wang Peng, Xi'an Jiaotong University; Wang Xinping, Xi'an University of Science and Technology; Zhen Zeng, Xi'an Jiaotong University;
Discussant: Michael Kraten, Providence College

6.35 Corporate Social Responsibility Reporting
Anthony Chika Igbokwe, Clinic Manager
(NASBA Field of Study: Social Environment of Business)

Developing Accounting Standards in the Public Interest: Should Corporate Social Responsibility Disclosure be Integrated with Financial Reporting?
Cynthia Jeffrey, Iowa State University; Jon D. Perkins, Iowa State University;
Discussant: Jeremy Bertomeu, Northwestern University

Sustainability Reporting (SR): The Link between Stakeholder Strategy and Stakeholder Engagement Processes
Irene M. Herremans, University of Calgary; Jamal A. Nazari, Mount Royal University;
Discussant: Ann L. Watkins, Lamar University

Standalone CSR Reports: A Canadian Analysis
Lois S. Mahoney, Eastern Michigan University; Linda Thorne, York University;
Discussant: Pamela Jean Strickland, Methodist University

6.36 The Future of Auditing: An Update
Michael Gamini Alles, Rutgers University; Editor, International Journal of Disclosure and Governance
(NASBA Field of Study: Auditing)

Urton Anderson, University of Texas Austin, Former President, AAA Audit Section
Bob Cuthbertson, Chief Operating Officer, CaseWare IDEA Inc.
Robert Herz, Former Chairman, FASB
Jo Iwasaki, Technical Manager, Assurance, Audit & Assurance Faculty, ICAEW
Phil McCollough, Senior Partner, KPMG
Miklos A. Vasarhelyi, Rutgers University; Editor, Journal of Information Systems

For the last five years this panel, organized by Rutgers Business School, has brought together leaders of the audit profession from the leading audit firms, regulators, industry and academia to discuss developments that are defining the future of the audit profession, and accounting in general. Topics covered include the response to the economic crisis, auditing role in financial services, continuous auditing, IFRS and XBRL.

6.37 The Uniform CPA Examination Outlook and Update
Michael Decker, AICPA
(NASBA Field of Study: Accounting)

Ken Clark, AICPA Board of Examiners
Tonya Flesher, AICPA Content Committee
Polia Tzvetanova, AICPA

The session will address: 1. An update on Exam content: a review of the Content and Skill Specifications (CSOs/SSOs) approved by the AICPA Board of Examiners (BOE) 2. International Administration of the Exam: details and implications of the international rollout 3. Future trends: How the Exam developers view trends in high-stakes testing 4. Educator resources: online Exam resources available for educators and their students.

6.38 How to Set Up and Maintain a Blog on Accounting and Ethics Issues
Steven M. Mintz, California Polytechnic State University, San Luis Obispo
(NASBA Field of Study: Behavioral Ethics)

David Barnhart, Business Blogging Pros
Steven Mintz, "Ethics Sage" and "Workplace Ethics Advice"
Thomas I. Selling, "The Accounting Onion"

Blogging has become a new way to share ideas on issues related to accounting and auditing practice. Instructors can also use it to enhance the learning experience. The panel features successful bloggers on financial reporting and ethics topics who will discuss how they have used blogs for fun, profit and learning — and how they dealt with the ethical and political issues that will inevitably arise. For would-be bloggers, an expert will discuss how to set up and maintain a blog and draw traffic to your postings.

6.39 Course Design Concepts: Service Learning, Video Technology, and Auditing for Class (Mis)Behaviours
Susan M. Curtis, University of Illinois Urbana-Champaign
(NASBA Field of Study: Accounting)

Service-Learning in a University-based Volunteer Income Tax Assistance Site
Mary Sheets, University of Central Oklahoma; Olga Mironova, University of Central Oklahoma;
Discussant: Richard Fontaine, University of Québec in Montreal

Using Auditing Concepts to Discourage Academic Misconduct and Encourage Academic Engagement in College Students
Daniel P. Tinkelman, Hofstra University;
Discussant: Patricia Johnson, Canisius College

Expanding your Accounting Classroom with Video Technology
Mark Holtzblatt, Roosevelt University; Norbert Tschakert, Salem State University;
Discussant: Michelle Li-Kuehne, College of Saint Benedict/Saint John's University

6.40 Attitudes, Expectations, and Disclosures
Ann Ownby Hicks, North Park University
(NASBA Field of Study: Accounting)

Approaching Footnote Disclosure in Introductory Financial Accounting Course
Nancy M. Fan, California State Polytechnic University, Pomona;
Discussant: C. Andrew Lafond, The College of New Jersey

Attitudes towards Accounting and the Accounting Profession: Differences between Australian and International Students
Beverley Jackling, Victoria University; Paul de Lange, RMIT University; James Sewell, Monash University; Jon Phillips, Monash University;
Discussant: Mostafa M. Maksy, Kutztown University of Peensylvania

What Employers Expect Accounting Undergraduates to Know About IFRS: A Follow-up Study
Sung Wook Yoon, California State University, Northridge; Christopher G. Jones, California State University, Northridge; Rishma Vedd, California State University, Northridge;
Discussant: Alan Reinstein, Wayne State University

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