American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

Wednesday August 10, 2011
10:15 am-11:45 am

[1.5 Credit Hours]

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7.1 Executive Education Opportunities for Accounting Faculty and Professionals
Moderator:
Cathleen S. Burns, University of Colorado at Boulder
(NASBA Field of Study: Administrative Practice)

Panelists:
Robert Allen, University of Utah
Bruce K. Behn, University of Tennessee
Terry L. Campbell, Indiana University-Bloomington
Julie Smith David, Arizona State University
Janeen Pesiridis, University of Pennsylvania
Sandra Richtermeyer, Xavier University
Susan K. Wolcott, Wolcott Lynch and Associates

Description
Public universities are now discovering what private universities have known for a long time. State funding for higher education is decreasing and business schools are being encouraged to develop executive education and other privatized programs to increase their resource base for strategic initiatives. Panelists will share their experiences teaching in custom and open-enrollment accounting executive education programs at their universities and with external organizations. Best practices and challenges in teaching accounting executive education will be included.

7.2 Competency Profiles for Management Accounting Practice: Curriculum Implications
Moderator:
Raef Lawson, Institute of Management Accountants
(NASBA Field of Study: Accounting)

Panelists:
Edward Blocher, University of North Carolina at Chapel Hill
Sandra Richtermeyer, Xavier University
James Sorensen, University of Denver
Marc J. F. Wouters, University of Twente, The Netherlands

Description
This panel will discuss the findings and recommendations of the 2010-2011 Joint IMA-MAS Task Force on Management Accounting Education. The overall approach of the Task Force was four-fold: examine and summarize the knowledge, skills, and abilities (KSAs) required by today's management accountants; develop a framework of management accounting knowledge; identify, on the basis of survey evidence, gaps between practice-based demands and current course and curricular offerings in management accounting; and, propose a model management accounting curricula based on an analysis of these demands and the framework of management accounting knowledge developed by the Task Force.

7.3 Forensic Accounting — Bridging the Gap between Theory and Practice
Moderator:
Barbara Andrews, AICPA
(NASBA Field of Study: Accounting)

Panelists:
Greg J. Regan, Hemming Morse
Kristin Rivera, PricewaterhouseCoopers (PwC)

Description
This presentation will focus on the experiences of practitioners in aiding recent entrants into the field of forensic accounting. We will provide an analysis of what must be learned through experience, as opposed to how a candidate can better prepare for the experience. In addition, the presentation will analyze another gap, which is the expectation gap between our views of what our work product should supply versus our client's demands of that same work product.

7.4 Making a Difference: Accounting Research on Non-Profit Organizations and Environmental Issues
Moderator:
Marlys G. Lipe, University of Oklahoma
(NASBA Field of Study: Accounting)

Panelists:
William R. Baber, Georgetown University
Marlene Plumlee, University of Utah
Naomi S. Soderstrom, University of Colorado-Boulder
Robert Yetman, University of California at Davis

7.5 Accounting Firm Organizations and Professional Commitment
Moderator:
David F. McCormick, University of Maryland University College
(NASBA Field of Study: Accounting)

Institutional Conformity in External Reporting and Its Economic Benefits
Walter Aerts, University of Antwerp;
Discussant: To Be Announced

Career Growth Opportunities and Organizational Commitment in Public Accounting Firms
Hossein Nouri, The College of New Jersey; Robert J. Parker, University of New Orleans;
Discussant: Jagdish Pathak, University of Windsor

The Organizational Structure and Profitability of Professional Service Firms
Rajiv D. Banker, Temple University; Eunyoung Whang, The University of Texas-Pan American;
Discussant: Tamara A. Lambert, University of Massachusetts Amherst

7.6 Dividends
Moderator:
To Be Announced
(NASBA Field of Study: Taxes)

The Influence of Tax Regimes on Distribution Policy — Evidence from German Tax Reforms
Deborah Schanz, University of Munich; Holger Theßeling, WHU – Otto Beisheim School of Management;
Discussant: John R. Robinson, University of Texas at Austin

Multi-Jurisdictional Tax Incentives and the Location of Innovative Activities
Christy MacDonald, Deloitte;
Discussant: Jeri Seidman, University of Texas at Austin

Dividend Policy, Firm Performance and Executive Financial Incentives: An Analysis from the Jobs and Growth Tax Relief Reconciliation Act
Dawn Drnevich, University of Alabama at Birmingham;
Discussant: G. Ryan Huston, University of South Florida

7.7 Legal Tax Research
Moderator:
Linda Campbell, Texas State University
(NASBA Field of Study: Taxes)

Judicial Deference to Regulations In Conflict with Court Decisions and the Administrative Procedures Act Intermountain Insurance Service of Vail, LLC v. Commissioner
Donald T. Williamson, American University (D.C.); A. Blair Staley, Bloomsburg University of Pennsylvania;
Discussant: To Be Announced

The Split Widens as the D.C. Court of Appeals Rules That Tax Accrual Workpapers Are Protected by the Work Product Doctrine
Mark Aquilio, St. John's University;
Discussant: C. Andrew Lafond, The College of New Jersey

Supreme Court Holds Medical Residents are Not Students for Purposes of FICA
Laura Lee Mannino, St. John's University;
Discussant: Bambi A. Hora, University of Central Oklahoma

7.8 Audit Committees
Moderator:
Carolyn Westfall, University of South Carolina
(NASBA Field of Study: Auditing)

Does Audit Committee Industry Expertise Affect the Likelihood of Financial Restatements?
Jeff Cohen, Boston College; Udi Hoitash, Northeastern University; Ganesh Krishnamoorthy, Northeastern University; Arnold Wright, Northeastern University;
Discussant: Timothy J. Fogarty, Case Western Reserve University

Independent Audit Committee Characteristics and Real Earnings Management: Evidence after the Sarbanes-Oxley Act
Jerry Sun, University of Windsor; George Lan, University of Windsor; Guoping Liu, Ryerson University;
Discussant: Santanu Mitra, Wayne State University

7.9 Auditor Liability and Accountability
Moderator:
Kendall Bowlin, The University of Mississippi
(NASBA Field of Study: Auditing)

Accounting Restatements and Auditor Accountability
Karen M. Hennes, University of Oklahoma; Andrew J. Leone, University of Miami; Brian P. Miller, Indiana University;
Discussant: Bradley P. Lawson, Texas A&M University

The Convergence of Auditing Standards: Implications of Auditor Liabilities and Audit Effort Costs
Minlei Ye, University of Toronto; Ping Zhang, University of Toronto;
Discussant: Martin Guohai Wu, University of Illinois
[Paper withdrawn due to family reasons]

The Economics of Auditor Liability: The Impacts of Auditor Liability on Audit Value and Quality
Martin Guohai Wu, University of Illinois;
Discussant: Kendall Bowlin, The University of Mississippi

7.10 Audit Fees and Reputation
Moderator:
Thomas D. Dowdell, North Dakota State University
(NASBA Field of Study: Auditing)

Does Reputation Discipline Big 4 Audit Firms?
Yanmin Gao, University of Alberta; Karim Jamal, University of Alberta; Qiliang Liu, Wuhan University; Le Luo, Peking University;
Discussant: Stephen L. Taylor, University of Technology-Sydney

Product Market Competition and Audit Fees
Yuequan Wang, The Hong Kong Polytechnic University;
Discussant: Bei Yang, Xi'an Jiaotong University

The Contagion Effect of Office-Level Audit Failures
Jere R. Francis, University of Missouri-Columbia; Paul N. Michas, University of Arizona;
Discussant: Elisabeth Peltier Wagner, Baruch College-CUNY

7.11 Fraudulent Financial Reporting and Forensic Auditing
Moderator:
MIchael Chris Knapp, University of Oklahoma
(NASBA Field of Study: Auditing)

Differentiating Actors from Non-actors: The Case of Fraudulent Financial Reporting
Vasant Raval, Creighton University;
Discussant: Lawrence Chui, University of St. Thomas

Modeling fraud detection and the incorporation of forensic specialists in the audit process
Dominyka Sakalauskaite, Aarhus University;
Discussant: Andrew Reffett, Miami University

7.12 Diversity and Gender Issues
Moderator:
Pamela C. Smith, University of Texas at San Antonio
(NASBA Field of Study: Accounting)

Perceptions of Fraud Opportunities: Does the Manager's Gender or Personality Matter?
Robson Glasscock, Virginia Commonwealth University; Ira Abdullah, Virginia Commonwealth University; Andrea Gouldman, Virginia Commonwealth University;
Discussant: Evelyn A. McDowell, Rider University

The Role of Gender and Doctoral Training Quality in Initial Placement
Margaret M. Tanner, University of Arkansas - Fort Smith; Amelia A. Baldwin, University of Arkansas - Fort Smith;
Discussant: Veronda F. Willis, The University of Texas at Tyler

7.13 Models of Litigation and Earnings Management
Moderator:
Jin Dong Park, Towson University
(NASBA Field of Study: Accounting)

The Pricing of Shares in Equity Markets with Securities Class Action Lawsuits
Judson Caskey, UCLA Anderson School of Management;
Discussant: Sanjay Banerjee, University of Minnesota

Managerial Reporting, Overconfidence, and Litigation Risk
Volker Laux, University of Texas at Austin; Volker Laux, University of Texas at Austin; Volker Laux, University of Texas at Austin; Phillip C. Stocken, Dartmouth College;
Discussant: Sanjay Banerjee, University of Minnesota

An Economic Model of Product Market-Related Incentives for Financial Reporting Manipulation
Manuela Hirsch, Vienna University of Economics and Business; Roland Koenigsgruber, University of Graz;
Discussant: Sanjay Banerjee, University of Minnesota

7.14 Issues in Valuation
Moderator:
Jin Wook Kim, University of Oregon
(NASBA Field of Study: Accounting)

The Analysis and Valuation of Subscription-Based Enterprises
Massimiliano Bonacchi, University of Naples "Parthenope;" Kalin S. Kolev, Yale University; Baruch Lev, New York University - Stern School of Business;
Discussant: Steven Matsunaga, University of Oregon

IPO Valuation and Items Manipulated by IPO Firms
Tatiana Fedyk, Arizona State University; Zvi Singer, McGill University;
Discussant: Steven Matsunaga, University of Oregon

Accounting Disclosure Quality, Cost of Capital and Interrelated Firm Effect
Weiyi Cynthia Cai, The University of Melbourne;
Discussant: Xu Jiang, University of Minnesota

7.15 Security Analysts I
Moderator:
Kevin Li, University of Toronto
(NASBA Field of Study: Accounting)

Informativeness of Text in Analyst Reports: A Naïve Bayes Machine Learning Approach
Allen Huang, Hong Kong University of Science and Technology; Amy Zang, Hong Kong University of Science and Technology; Rong Zheng, Hong Kong University of Science and Technology;
Discussant: William Buslepp, Texas Tech University

Credit Rating Agency and Equity Analysts' Adjustments to GAAP Earnings
George Batta, Claremont McKenna College; Volkan Muslu, University of Texas at Dallas;
Discussant: Hyungshin Park, Southern Methodist University
[Moved to Session 3.14 on Monday, 4:00-5:30pm]

Inconsistency in I/B/E/S Actual Earnings Data
Lawrence D. Brown, Georgia State University; Stephannie A. Larocque, University of Notre Dame;
Discussant: William Buslepp, Texas Tech University

7.16 Security Analysts II
Moderator:
Mindy Wolfe, University of Waterloo
(NASBA Field of Study: Accounting)

Equity Method Accounting and Sell-Side Analysts' Information Environment
Sam Lee, University of Illinois at Chicago; Shail Pandit, University of Illinois at Chicago; Richard H. Willis, Vanderbilt University;
Discussant: Wan-Ting (Alexandra) Wu, University of Massachusetts Boston

The Effect of Fair Value Accounting on Analysts' Information Environment
Orrie E. Barron, Pennsylvania State University; Sung Gon Chung, Singapore Management University; Kevin Ow Yong, Singapore Management University;
Discussant: Musa Subasi, The University of Texas at Dallas

Trading Behavior before the Public Release of Analyst Reports
Bo Bae Choi, University of Newcastle; Kooyul Jung, KAIST; Doowon Lee, University of Newcastle;
Discussant: Wan-Ting (Alexandra) Wu, University of Massachusetts Boston
[Paper Withdrawn]

7.17 Loan Loss Provisions and Credit Ratings
Moderator:
Jayanthi Sunder, University of Arizona
(NASBA Field of Study: Accounting)

Did the SEC Impact Banks' Loan Loss Reserve Policies?
Paul J. Beck, University of Illinois at Urbana-Champaign; Gans Narayanamoorthy, University of illinois at Urbana-Champaign;
Discussant: Dushyantkumar Vyas, University of Minnesota-Twin Cities

Loan Loss Reserves, Regulatory Capital, and Bank Failures: Evidence from the 2008-2009 Economic Crisis
Jeffrey Ng, MIT; Sugata Roychowdhury, Boston College;
Discussant: Dushyantkumar Vyas, University of Minnesota-Twin Cities

Costly Dividend Increases and Future Profitability: Evidence for Firms with Weak Credit Ratings
Ross Jennings, University of Texas at Austin; Boochun Jung, University of Hawaii at Manoa; Sunny Yang, University of Texas at Austin;
Discussant: Jayanthi Sunder, University of Arizona

7.18 Operating and Market Consequences of Analyst Coverage
Moderator:
Yin Yu, Oakland University
(NASBA Field of Study: Accounting)

Accruals Quality and Price Synchronicity – Industry-specific and Firm-specific Information
C. S. Agnes Cheng, Louisiana State University; Joseph A. Johnston, City University of Hong Kong; Ling Zhou, Tulane University;
Discussant: David A. Reppenhagen, University of Florida

Sell-side Analyst Research and Stock Comovement
Volkan Muslu, University of Texas at Dallas; Michael Rebello, University of Texas at Dallas; Yexiao Xu, University of Texas at Dallas;
Discussant: David A. Reppenhagen, University of Florida

Abnormal Operating Activities and Analysts' Following
Christopher Catanzaro, University of Queensland; Jason Hall, University of Queensland; Anne Wyatt, University of Queensland;
Discussant: David A. Reppenhagen, University of Florida
[Paper withdrawn]

7.19 Analysts and Debt Markets
Moderator:
Dev R. Mishra, University of Saskatchewan
(NASBA Field of Study: Accounting)

Beating Market Expectations, Analysts' Forecasts Dispersion and the Pricing of Credit Default Swaps
Mauricio Melgarejo, Purdue University;
Discussant: Arpita Shroff, University of Houston

Analyst Consensus Revisions and Credit Rating Actions
Li Yao, Purdue University;
Discussant: Arpita Shroff, University of Houston

7.20 Analysts and Earnings Announcements
Moderator:
Jundong Wang, University of Illinois at Urbana Champaign
(NASBA Field of Study: Accounting)

Do Analysts Sacrifice Forecast Accuracy for Informativeness?
Henock Louis, Penn. State University; Amy Sun, Pennsylvania State University; Oktay Urcan, London Business School;
Discussant: Matthew Hart, Texas Tech University

Asymmetric Analyst Forecast Revisions in Response to Earnings Announcements under Information Uncertainty
Michael Minye Tang, University of Rochester; Ke Na, University of Rochester;
Discussant: Matthew Hart, Texas Tech University

Why Timing Matters: The Role of Earnings Announcements in Demarcating Distinct Phases of Analysts' Information Production Activities
Sami Keskek, Texas A&M University; Senyo Tse, Texas A&M University; Jennifer Wu Tucker, University of Florida;
Discussant: Matthew Hart, Texas Tech University

7.21 Credit Markets and Financial Information
Moderator:
Victoria Dickinson, University of Mississippi
(NASBA Field of Study: Accounting)

Do Differences in Financial Reporting Attributes Impair the Predictive Ability of Financial Ratios for Bankruptcy?
William Beaver, Stanford University; Maria Correia, London Business School; Maureen McNichols, Stanford University;
Discussant: Peter Demerjian, Emory University
[Paper withdrawn]

The Valuation Role of Balance Sheet Information in the Corporate Bond Market
Suhas A. Sridharan, Stanford University;
Discussant: Peter Demerjian, Emory University

The Discretionary Reporting of Noncontrolling Interests and Its Association with the Market Assessment of Credit Risk
Bei Dong, University of South Florida;
Discussant: Peter Demerjian, Emory University

7.22 Financial Reporting and Financial Stability: Causes and Effects
Moderator:
Robert Hodgkinson, ICAEW
(NASBA Field of Study: Accounting)

Panelists:
Mary E. Barth, Stanford Graduate School of Business
Shyam Sunder, Yale University
Gregory Waymire, Emory University

Description
It is sometimes claimed that financial reporting was a significant cause or aggravator of the recent financial crisis. Such claims are not new – mark-to-market accounting was identified at the time as a contributory cause of the Great Depression in the 1930s. But what is the evidence for these claims? In any case, should such questions be relevant to decisions on financial reporting standards? And how do financial crises affect the evolution of financial reporting? The panel will bring together different points of view to look at these questions and at what can be learnt from both the recent crisis and earlier financial crises.

7.23 Accounting and Informed Trading
Moderator:
James C Hansen, University of New Mexico
(NASBA Field of Study: Accounting)

Overvalued Equity and the Accruals Anomaly: Evidence from Insider Trades
Julia Sawicki, Dalhousie University; Keshab Shrestha, Risk Management Institute, National University of Singapore, Singapore;
Discussant: Robert J. Resutek, Tuck School of Business - Dartmouth

Can Rational Learning Explain Underreaction Anomalies? Evidence from Insider Trading after Earnings Announcements
Xu Li, Lehigh University;
Discussant: Jong Chool Park, Old Dominion University

Security Regulation and the Distribution of Informed Option Trading
Ronald Anderson, American University; David Reeb, Temple University; Yuzhao Zhang, Temple University; Wanli Zhao, Worcester Polytechnic Institute;
Discussant: Jong Chool Park, Old Dominion University

7.24 Accounting Disclosure and Information Environment
Moderator:
James N Cannon, Iowa State University
(NASBA Field of Study: Accounting)

Acquirers' Accounting Complexity and Merger Gains
Kyle Peterson, University of Oregon; Nam Duc Tran, Melbourne Business School;
Discussant: Carol Cain, Purdue University

Attracting Attention in a Limited Attention World: an Exploration of the Forces Behind Positive Extreme Earnings Surprises
Allison P Koester, Georgetown University; Russell Lundholm, University of British Columbia; Mark Soliman, University of Washington;
Discussant: Carol Cain, Purdue University

Does PEAD Increase with Event-Specific Information Uncertainty?
Joonho Lee, Singapore Management University; Michael B. Clement, The University of Texas at Austin; Robert N. Freeman, The University of Texas at Austin;
Discussant: Hanna Lee, Columbia Business School

7.25 Use of Credit Risk Information
Moderator:
Chris Skousen, Utah State University
(NASBA Field of Study: Accounting)

Equity Misvaluation and Corporate Bankruptcy Prediction
George Batta, Claremont McKenna College; Wan Wongsunwai, Northwestern University;
Discussant: Maria Loumioti, Harvard Business School

What is Behind the Magic of O-Score? An Alternative Interpretation of Dichev's (1998) Bankruptcy Risk Anomaly
Sohyung Kim, Brock University;
Discussant: Maria Loumioti, Harvard Business School

The Extent of Informational Efficiency in the Credit Default Swap Market: Evidence from Post Announcement Returns
Nicole Thorne Jenkins, Vanderbilt University; Michael Kimbrough, Univerity of Maryland; Juan Wang, Singapore Management University;
Discussant: John L. Campbell, University of Georgia

7.26 Effect of Corporate Governance
Moderator:
Adam J Greiner, Florida Atlantic University
(NASBA Field of Study: Accounting)

Do Corporate Governance Special Listing Segments and Auditing Curb Real and Accrual-Based Earnings Management? Evidence from Brazil
Antonio Lopo Martinez, Fucape Business School;

Online Business Press and Accounting Earnings
Asheq Razaur Rahman, Massey University; Steve Courtenay, Massey University;

7.27 Engaging in Forensic Accounting and Fraud Examination Research: Opportunities for Faculty
Moderator:
Sara Melendy, Gonzaga University
(NASBA Field of Study: Auditing)

Panelists:
Vicky Arnold, Editor, Behavioral Research in Accounting (University of Central Flordia)
Richard G. Brody, Board of Advisors, Fraud Magazine (University of New Mexico)
Jeff Goodwin, Partner, Audit and Enterprise Risk Services, (Deloitte & Touche LLP)
Donald Kent, The College at Brockport (SUNY)

Description
This panel will discuss the current state of research in forensic accounting and fraud examination, emerging issues facing the area of fraud prevention and detection and the potential for research, publishing outlets, resources for data collection, and funding opportunities. The session will include time for audience participation for exchanging ideas and discussing issues. As a discussion, the topics addressed will depend on the interaction between the panel and audience members.

7.28 Revised Governmental Independence Standards
Moderator:
James R. Dalkin, GAO - Governmental Accountability Office
(NASBA Field of Study: Auditing [Governmental])

Panelists:
Ellen Goria, AICPA
Dan Murrin, Partner, Ernst & Young
Tom Vermeer, University of Delaware

Description
This panel will explore how the revised Governmental Accountant Standardards will impact the auditing profession.

7.29 History of Accounting Regulation
Moderator:
Yvette Lazdowski, Plymouth State University
(NASBA Field of Study: Accounting)

Charles Francis Adams Jr.: America's First Accounting Regulator
Chester H. Brearey, Siena College; Gary J. Previts, Case Western Reserve University;
Discussant: Kevin C. Carduff, College of Charleston

20th Century Securities Reform in the United States: Preservation of the Status Quo
Barbara D. Merino, University of North Texas;
Discussant: Kevin C. Carduff, College of Charleston

Codification of the Economic Substance Doctrine or How Congress Commemorated the Seventy-Fifth Anniversary of the Gregory Case
Tonya K Flesher, University of Mississippi; Tina Quinn, Arkansas State University;
Discussant: Kevin C. Carduff, College of Charleston

7.30 The Relation between Culture and Accounting
Moderator:
Lijie Yao, Beijing Jiaotong University
(NASBA Field of Study: Accounting)

Effects of National Culture on Earnings Quality of Banks
Kiridaran Kanagaretnam, McMaster University; Chee Yeow Lim, Singapore Management University; Gerald J. Lobo, University of Houston;
Discussant: Gary P. Braun, University of Texas at El Paso

Culture and the Relationship between Financial and Social Performance: A Cross-country Meta-analysis
David J. Emerson, Virginia Commonwealth University;
Discussant: Gary P. Braun, University of Texas at El Paso

7.31 Evaluating the Impact of IFRS
Moderator:
Ryan Peterson, Arkansas State University
(NASBA Field of Study: Accounting)

IFRS and the Use of Accounting Based Performance Measures
Georgios Voulgaris, University of Edinburgh; Konstantinos Stathopoulos, University of Manchester; Martin Walker, University of Manchester;
Discussant: Garen Bedros Markarian, IE Business School

Analysis of Characteristics Motivating Firms' IFRS Adoption: Evidence from the European Union
Victoria Krivogorsky, San Diego State University; Jui-Chin Chang, Texas A&M International University; Ervin L. Black, Brigham Young University;
Discussant: Garen Bedros Markarian, IE Business School

7.32 Family Firms: Accounting Issues
Moderator:
Shawn X. Huang, University of Arkansas
(NASBA Field of Study: Accounting)

Controlling Family Ownership, Foreign Institutional Ownership, and Performance Measurement Systems
Ya-Hsueh Chuang, National Chung Cheng University; Joanna L. Y. Ho, University of California, Irvine; Chia-Ling Lee, National Chung Cheng University;

Family-related Managers and Earnings Quality: Evidences from Chinese Listed Companies
Changjiang Lu, Fudan University; Jingjing Xu, Fudan University; Jinnjing Xu, Fudan University; Xin Zhang, Fudan University;

How Agency Problem and Reputation of Integrity Influence Family Firms' Voluntary Disclosure?
Shu-hui Sue, National Taichung Institute of Technology; Chen-Lung Chin, National Chengchi University, Taiwan;

7.33 Accruals and Cash Flows
Moderator:
John Brozovsky, Virginia Tech
(NASBA Field of Study: Accounting)

Does the Sarbanes-Oxley Act Have an Impact on the Ability of Earnings to Predict Cash Flows? An Empirical Analyses of SEC Standard Japanese Firms
Masumi Nakashima, Fukushima College/Converse College;

How Do Investors Trade When Actual Earnings Are Reported with Management Forecasts?
Katsuhiko Muramiya, Kobe University; Kazuhisa Otogawa, Kobe University;

Revisiting the Usefulness of Current versus Non-Current Accruals
Shadi Farshadfar, Ryerson University;

What Determines Accruals Quality? Evidence from Japan
Masumi Nakashima, Fukushima College/Converse College;

7.34 IFRS Adoption in the U.S.
Moderator:
Erlend Kvaal, Norwegian School of Management
(NASBA Field of Study: Accounting)

How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S.
Jerry Sun, University of Windsor; Steven F. Cahan, University of Auckland; David Emanuel, University of Auckland;
Discussant: Steve W. Lin, Florida International University

Potential Adoption of IFRS by the United States: A Critical View
Devrimi Kaya, University of Erlangen-Nuremberg; Julian Pillhofer, University of Erlangen-Nuremberg;
Discussant: Steve W. Lin, Florida International University

Relaxing the Reconciliation Requirement in Non-U.S. Firms' SEC Filings: Changes in GAAP, Earnings Attributes, and Earnings Informativeness
Bowe Hansen, Virginia Tech University; Grace Pownall, Emory University; Rachna Prakash, McDonough School of Business, Georgetown University; Maria Vulcheva, Emory University;
Discussant: Steve W. Lin, Florida International University

7.35 Value Relevance Issues
Moderator:
Yong Lee, University of Houston-Victoria
(NASBA Field of Study: Accounting)

Changes in the Value Relevance of Accounting Information over Time: Evidence from the emerging markets of China
Kevin C. K. Lam, The Chinese University of Hong Kong; Heibatollah Sami, Lehigh University; Haiyan Zhou, University of Texas - Pan American;
Discussant: Bahram Soltani, University of Paris 1 Sorbonne

Value Relevance of Deferred Taxes under IAS 12: Evidence from German Companies
Martin Glaum, Justus-Liebig-Universitaet Giessen; Henning Dieter Meyer, Justus-Liebig-Universitaet Giessen;
Discussant: Bahram Soltani, University of Paris 1 Sorbonne

Earnings Benchmarks and the Information Content of Quarterly Foreign Earnings of U. S. Multinational Companies
Michael J. Lacina, University of Houston-Clear Lake; Barry R. Marks, University of Houston at Clear Lake; Haeyoung Shin, University of Houston-Clear Lake;
Discussant: Bahram Soltani, University of Paris 1 Sorbonne

7.36 Risk and Financial Markets
Moderator:
Tammy Bahmanziari, Middle Tennessee State University
(NASBA Field of Study: Accounting)

Exploring an XBRL FR Taxonomy Consolidation Using Accounting Standards
Jia-Lang Seng, Chair and Distinguished Professor, Dept of Accounting, College of Commerce, National Chengchi University, Taipei, Taiwan;
Discussant: Kirstin Gillon, ICAEW
[Paper Withdrawn]

Operating Performance of Chinese Manufacturing Companies After ERP Implementation
Joseph Callaghan, Oakland University; Arline Savage, Cal Poly San Luis Obispo; Li Dang, California State Polytechnic University, San Luis Obispo; Yuefan Sun, Beijing Technology and Business University;
Discussant: Edward R. Walker, University of Central Oklahoma

Enterprise Risk Management as a Strategic Governance Mechanism in IT-Enabled National Supply Chains
Vicky Arnold, University of Central Florida; Tanya Benford, University of Central Florida; Clark Hampton, University of Waterloo; Steve G. Sutton, University of Central Florida;
Discussant: A. Faye Borthick, Georgia State University

7.37 Management Accounting Practices
Moderator:
Clara (Xiaoling) Chen, University of Illinois at Urbana-Champaign
(NASBA Field of Study: Accounting)

The Impact of Information Technology on Management Accounting and Practices
Cristobal Sanchez-Rodriguez, York University; Gary Spraakman, York University;
Discussant: Richard Fontaine, University of Québec in Montreal

Environmental Costs for Corporate Social Responsibility Programs under Activity-Based Costing
Wen-Hsien Tsai, National Central University; Yu-Shan Shen, National Central University; Pei-Ling Lee, National Central University; Hui-Chiao Chen, Department of Business Administration, National Central University; Lopin Kuo, Tamkang University; Chi-Chou Huang, Department of Accounting, Tamkang University;
Discussant: Clara (Xiaoling) Chen, University of Illinois at Urbana-Champaign

Lean Production Practice
Jan K. Alpenberg, Linneaus University; D. Paul Scarbrough, Brock University;
Discussant: Lisa Jack, University of Portsmouth

7.38 Budgeting
Moderator:
Kelsey Kay Dworkis, University of Southern California
(NASBA Field of Study: Accounting)

Costly Budget Negotiations and Financial Distress: An Experimental Investigation
Markus C. Arnold, University of Hamburg;
Discussant: Xiaotao Liu, Northeastern University

Multi-Stage Resource Allocation under Asymmetric Information
Stanley Baiman, University of Pennsylvania; Mirko Heinle, University of Pennsylvania; Richard Saouma, Anderson School, UCLA;
Discussant: Jeremy Bertomeu, Northwestern University

The Influence of Budgetary Commitment on the Relationship Between Participative Budgeting Congruence and Managerial Performance
Kevin T. Breaux, Nicholls State University; Don W. Finn, University of North Texas; Ambrose Jones, III, University of North Carolina at Greensboro;
Discussant: Kelsey Kay Dworkis, University of Southern California

7.39 Governance
Moderator:
Christo Karuna, University of Houston
(NASBA Field of Study: Accounting)

CEO Equity Incentives, Firm Performance, and Corporate Governance
Brian Bratten, University of Kentucky; Yanfeng Xue, George Washington University; Yong Yu, University of Texas at Austin;
Discussant: Christo Karuna, University of Houston

Multiple Board Appointments and Firm Performance — German Evidence
Tolga Davarcioglu, Humboldt-Universität zu Berlin;
Discussant: Louise Hayes, University of Waterloo

Social Performance, Ownership, and Organizational Governance: An Empirical Study
Ge Bai, Michigan State University;
Discussant: Henry Friedman, University of Pennsylvania

7.40 Impact of Accounting Systems on Organizations
Moderator:
Frances Kennedy, Clemson University
(NASBA Field of Study: Accounting)

Developing Human Capital through Action Research in Management Control: Case Study
Laurent Cappelletti, CNAM Paris; C. Richard Baker, Adelphi University; Florence Noguera, University of Montpellier 1 - ERFI;
Discussant: Thomas W. Guenther, TU Dresden

A Field Study on the Acceptance and Use of a New Accounting System A Field Study on the Acceptance and Use of a New Accounting System
Ranjani Krishnan, Michigan State University; Jamshed J. Mistry, Suffolk University; V. G. Narayanan, Harvard University;
Discussant: Frances A. Kennedy, Clemson University

7.41 IASB and SEC
Moderator:
Rick L. Crosser, Metropolitan State College of Denver
(NASBA Field of Study: Accounting)

What They Mean When They Use Quantifiers - An Empirical Investigation of IASB's Staff Analysis Paper on ED 9
Sebastian Hoffmann, HHL - Leipzig Graduate School of Management;
Discussant: Hui Du, University of Houston - Clear Lake

A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Due Process Participation
Robert K. Larson, University of Dayton; Paul J. Herz, Fort Lewis College;
Discussant: Sebastian Hoffmann, HHL - Leipzig Graduate School of Management

Principles versus Rules and Accounting Disagreements with the SEC
Jeff P. Boone, The University of Texas at Austin; Cheryl L. Linthicum, The University of Texas at San Antonio; April R. Poe, The University of Texas at San Antonio;
Discussant: Thomas A. Lechner, Eastern Michigan University

7.42 Ethics, Whistle-Blowing, and Culture
Moderator:
Timothy J. Fogarty, Case Western Reserve University
(NASBA Field of Study: Behavioral Ethics)

An Empirical Analysis of Ethical Complaints against CPAs in Puerto Rico from 2002 to 2010
Rogelio J. Cardona, School of Business Administration, University of Puerto Rico-Rio Piedras.; Zabihollah Rezaee, University of Memphis; Zabihollah Rezaee, university of Memphis; Wanda Rivera, School of Business Administration, University of Puerto Rico-Rio Piedras;
Discussant: Timothy J. Fogarty, Case Western Reserve University

The Impact of Moral Identity and Societal Culture on Whistle-Blowing
Deborah L. Seifert, Illinois State University; Guy M. McClain, Auburn University;
Discussant: Laxmikantham Padakanti, Addis Ababa University, Ethiopia

Negotiated Transfer Pricing: Does the Fairness Effect Persist Across Eastern and Western Cultures?
Mohamed Hussein, University of Connecticut; Michael Kraten, Providence College;
Discussant: Deborah L. Seifert, Illinois State University

7.43 Linguistic Modeling and Feature Extraction in Fraudulent Reporting
Moderator:
Robert Nehmer, Oakland University
(NASBA Field of Study: Accounting)

The Exogenous Issue of Feature Extraction
Rua-Huan Tsaih, National Chengchi University MIS Department; Wan-Ying Lin, National Chengchi University Department of Accounting; Shin-Ying Huang, National Chengchi University MIS Department;
Discussant: Gregory A. Jonas, Case Western Reserve University

Are Quarterly Reports More Informative Than Annual Reports in Fraud Detection? A Linguistic Analysis
Sunita Goel, Siena College;
Discussant: Denise Silva Ferreira Juvenal, Prefeitura da Cidade do Rio de Janeiro

7.44 Teaching with Technology: An Update
Moderator:
Paul H. Mihalek, Central Connecticut State University
(NASBA Field of Study: Computer Science)

Panelists:
Kristine Brands, Regis University
Rick Lillie, California State University, San Bernadino
Letitia Pleis, Metropolitan State College of Denver
Norbert Tschakert, Salem State University

7.45 Cases: Cross-Border, Leotipia, and Leasing
Moderator:
Christine Z. J. N. Wooldridge, Metropolitan State College of Denver
(NASBA Field of Study: Accounting)

Living in Lectopia: Does it Affect Student Performance?
Dawei Ye, KPMG; Paul J. Coram, The University of Melbourne; Hronsky Jane, The University of Melbourne;
Discussant: Shawki M. Farag, The American University in Cairo

CV Technologies/COLD-fX: A Cross-Border Case on Revenue & Subsequent Events
Charlie Cullinan, Bryant University; Gail B. Wright, Florida Gulf Coast University;
Discussant: Paul H. Mihalek, Central Connecticut State University

Blackstone Valley Chiropractic Clinic: Employee Leasing and Foreign Deferred Compensation
Kevin E. Dow, University of Alaska, Anchorage; Marcia W. Watson, Mississippi State University; Rudy Fernandez, University of Alaska, Anchorage; B. Charlene Henderson, Mississippi State University;
Discussant: Kay M. Poston, University of Indianapolis

7.46 Cases: FASB Codification, Active Learning, Bad Debts, and Fraud/Accounting Ethics
Moderator:
Bridget Anakwe, Delaware State University
(NASBA Field of Study: Accounting)

ABC Fashion Company: An Instructional Case on Accounting for Accounts Receivable and Bad Debts
Angela L. J. Hwang, Eastern Michigan University; Andrew Romanowski, Baker Tilly Virchow Krause, LLP; Daniel R. Brickner, Eastern Michigan University;

An Active Learning Case Used in Undergraduate and Graduate Introductory Financial/Managerial Accounting Courses with Value-Added Assessment
Judith A. Sage, Texas A&M International University; Lloyd G. Sage, Texas A&M International University;

Fraud and Accounting Ethics at Atlantic Companies, Inc.
Jeffrey E. Michelman, University of North Florida; Kyle Gammon, University of North Florida;

7.47 Student Perceptions, Engagement, and Motivation
Moderator:
Tracie Nobles, Austin Community College
(NASBA Field of Study: Accounting)

Motivation and Distraction Factors Associated with Student Performance in Intermediate Accounting: An Empirical Investigation
Mostafa M. Maksy, Kutztown University of Pennsylvania;

Student Intention to Depart from University: Implications for Educators
Beverley Jackling, Victoria University; Riccardo Natoli, Victoria University;

Student Motivation in First-Year Accounting
Kate Ashman, La Trobe University; Jane M. Hamilton, La Trobe University;

Student's Perceptions and Attitudes Regarding Accounting as a Major
Shawki M. Farag, The American University in Cairo;

7.48 Formulative Assessment, Critical Thinking, and Ethics Video Instruction
Moderator:
Susan M. Curtis, University of Illinois Urbana-Champaign
(NASBA Field of Study: Behavioral Ethics)

Does Teaching Debits and Credits to Students in Introductory Accounting Classes Improve Their Performance in Intermediate Accounting Classes? An Empirical Examination.
Atul Rai, Wichita State University; Craig A. Sisneros, University of Colorado, Denver;

Formative Assessment Design for Introductory Accounting
Susan M. Curtis, University of Illinois Urbana-Champaign;

The Use of a Critical Thinking Notebook in Financial Accounting
Rebekah Sheely Heath, Pittsburg State University; Mary Polfer, Pittsburg State University; Mary Polfer, Pittsburg State University;

Using Video-Based Instruction to Integrate Ethics into the Curriculum: The IMA Statement of Ethical Professional Practice
Ali M. Sedaghat, Loyola University Maryland; Steven M. Mintz, California Polytechnic State University, San Luis Obispo; George Wright, Loyola University Maryland;

7.49 Accounting and Accounting Research in the Greater China Area: An Update from CAPANA
Moderator:
Zhaoyang Gu, University of Minnesota
(NASBA Field of Study: Accounting)

Panelists:
Kevin Chen, Hong Kong University of Science and Technology
Xiao Chen, Tsinghua University
Rong-Ruey Duh, National Taiwan University
Xijia Su, China-Europe International Business School

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