American Accounting Association


Research Interaction Forum II
Monday August 8, 2011 — 3:00 pm-4:30 pm

Presentation Guidelines

Please note: Boards 1–27 are assigned to Effective Learning Strategies II.

Board: 28 "Account-Able" Simulation for Introductory Accounting
Angelica de Vasconcelos Silva, Faculdade Mauricio de Nassau;
[Presentation moved to Research Interaction Forum V on Wednesday August 10, 2011 — 9:45 am-11:00 am, Board 75]

Board: 29 Ability of Accounting and Audit Quality Variables to Predict Bank Failure during the Financial Crisis
Justin Y. Jin, McMaster University; Kiridaran Kanagaretnam, McMaster University; Gerald J. Lobo, University of Houston;

Board: 30 Accounting for Default Risk under IFRS 9
Johannes Elgeti, University of Innsbruck; Erich Pummerer, University of Innsbruck; Marcel Steller, University of Innsbruck;

Board: 31 An Empirical Analysis of Corporate Social Performance on Earnings Persistence and Stock Prices
Wen-Ling Lin, Department of Information Management, Nan Kai University of Technology/ Management-Doctoral Program in Accounting, National Yunlin University of Science and Technology; Chung-Jen Fu, Department and Graduate Institute School of Accounting, National Yunlin University of Science and Technology; Yung-Chi Chang, Department of Finance, Southern Taiwan University of Technology;

Board: 32 Analyst Recommendations and Corporate Bankruptcy: An International Study
Stewart Jones, University of Sydney; David Johnstone, University of Sydney;

Board: 33 Auditor's Industry Specialization and Differential Opinions between Annual and Semiannual Financial Reports
Hsiang-Tsai Chiang, Feng Chia University (Taiwan); Shu-Lin Lin, Feng Chia University; Hsiuping Institute of Technology;

Board: 34 Capital Structure and Earnings Management: Evidence from Sarbanes-Oxley
Kelly Carter, University of South Florida;

Board: 35 Compliance with IFRS for Goodwill Impairment Test and Firm Characteristics Affecting It
Md Khokan Bepari, Central Queensland University, Australia; Sheikh F Rahman, Central Queensland University, Australia; Abu Taher Mollik, University of Canberra, Canberra, Australia;

Board: 36 Corporate Diversification and Investment Opportunities Impact on CEO Stock Options
Hwei Cheng Wang, University of Maryland Eastern Shore; Howard Lawrence, The University of Mississippi ; Chia-Hui Chen, Providence University; Haresh Khanna, Mississippi Valley State University; Yung-I Lou, Nan Hua University;

Board: 37 Determinants of Business Combinations Disclosure Quality under IFRS
Silvano Corbella, University of Verona; Cristina Florio, University of Verona; Andrea Lionzo, University of Verona (Italy);

Board: 38 Differences in Asset Impairment Accounting Under IFRS, U.S. GAAP, and Chinese GAAP: An Illustrative Example
Sherry F. Li, Rider University ; Erin A. Moore, Westfield State University;

Board: 39 Directors' and Officers' Liability Insurance and Conservative Financial Reporting
Jui-I Chang, China University of Science and Technology; Tsai-Jyh Chen, National Chengchi University;

Board: 40 Discipline and Interdisciplinarity, or Engaging Research in Management Accounting and Control
Lisa Jack, University of Portsmouth;

Board: 41 Dividends Payout and Ultimate Controlling Shareholders: Evidence from Hong Kong
Tina T. He, Hong Kong Baptist University; Wilson X. B. Li, United International College; Gordon Y. N. Tang, Hong Kong Baptist University;

Board: 42 Do Customers Respond to the Disclosure of Internal Control Weakness?
Nancy Lixin Su, Hong Kong Polytechnic University; Xuezhou Zhao, Hong Kong Polytechnic University; Gaoguang Zhou, Hong Kong Polytechnic University;

Board: 43 Do Exchange Listings Mislead Investors by Bloated Earnings?
Sheng-Syan Chen, National Taiwan University; Tsai-Ling Liao, Providence University; Wen-Chun Lin, Providence University;

Board: 44 Does Accounting Conservatism Improve the Information Environment?
Jinshuai Hu, Hong Kong Baptist University; Jinshuai Hu, Hong Kong Baptist University; Feida Zhang, Sun Yat-Sen University;

Board: 45 Does Hedging Affect the Valuation of Seasoned Equity Offerings?
Jeng-Ren Chiou, National Cheng Kung University, Taiwan; Ting-Kai Chou, National Cheng Kung University; Pinghsun Huang , National Cheng Kung University; Yan Zhang, State University of New York at Binghamton;

Board: 46 Does Joint Provision of Auditor Tax Services Enhance Equity Value?
Seong-Yeon Cho, Oakland University; Jongsoo Han, Ewha Womens University; Kevin Brown, Wright State University;

Board: 47 Empirical Study of Factors Affecting the Operating Performance of Alternative Markets for SMEs
Gordon Y. N. Tang, Hong Kong Baptist University; Alvin Y. T. Wong, Hong Kong Polytechnic University;

Board: 48 Ethical Judgments of Field Auditors
Akhilesh Chandra, University of Akron; Thomas G. Calderon, University of Akron; Mark Welfley, University of Akron;

Board: 49 Evidence on the Impact of Corporate Control Market and Board Effectiveness on R&D Valuation
Shimin Chen, China Europe International Business School ; Bin Srinidhi, City University of Hong Kong; Nancy Lixin Su, Hong Kong Polytechnic University; Jamie Y. Tong, Sun Yat-Sen University;

Board: 50 Evolutionary Developments in Accounting Standard-Setting for Private Companies in the U.S.
Maria L. Bullen, Clayton State University; Gregory S. Kordecki, Clayton State University;

Board: 51 Financial Reporting Quality and Information Asymmetry: Evidence from the Chinese Stock Market
Tao Ma, University of South Carolina;

Board: 52 Financial Statement Analysis: A Trickle-Down Benchmarked Factor Analytic Approach
Michael Halperin, The Wharton School, University of Pennsylvania; Chuo-Hsuan Lee, State University of New York (SUNY) - Plattsburgh; Edward J. Lusk, State University of New York (SUNY) - Plattsburgh;

Board: 53 Further Evidence of Earnings Management and Opportunistic Behavior with Principles-based Accounting Standards: The Case of Conditional Asset Retirement Obligations
James M. Fornaro, State University of New York: College at Old Westbury;

Board: 54 IFRS Implementation Errors and Earnings Quality Metrics
Anna Loyeung, University of Technology, Sydney; Peter Wells, University of Technology, Sydney;

Board: 55 Implications of Firm Heterogeneity for the Accounting of Cash Flow Hedges under SFAS 133
Dennis Frestad, University of Agder, Norway; Leif Atle Beisland, University of Agder, Norway;

Board: 56 Insider Ownership, Subsidiary Cash Holdings, and Economic Consequences: Evidence from Chinese Listed Firms
Guohua Jiang, Department of Accounting,Guanghua School of Management, Peking University,Beijing, 100871 P.R.China; Zhengfei Lu, Peking University; Huili Zhang, Peking University; Ran Zhang, Peking University;

Board: 57 Investment Appeal of Small Growth Stocks
Akhilesh Chandra, University of Akron; Alan Reinstein, Wayne State University;

Board: 58 Listing Type and Financial Reporting Quality
Sheng-Syan Chen, National Taiwan University; Wen-Chun Lin, Providence University; Tsai-Ling Liao, Providence University;

Board: 59 Making Investment Decisions on Firms in Green Energy Industry
Yuh-Jiuan Melody Parng, Department of Finance, Transworld Univ. of Technology;

Board: 60 Managing Risks through an Adapted Internal Control Function: Case Study Research
Laurent Cappelletti, CNAM Paris; Djamel Khouatra, University of Lyon 3; Béatrice Bon-Michel, CNAM Paris;

Board: 61 Market Valuation of Corporate CO2 Emissions and CO2-related Disclosure in Japan
Chika Saka, Kwansei Gakuin University; Tomoki Oshika, Waseda University;

Board: 62 Mutual Funds and Stocks with Strong Fundamentals
Sheri Tice, Tulane University; Ling Zhou, Tulane University;

Board: 63 National Culture and Corporate Risk Management Disclosure
Michael H. R. Erkens, University of Trier; Axel F. A. Adam-Müller, University of Trier;

Board: 64 Organizational Complexity and Auditor Quality
Chih-Liang Julian Liu, Chang Gung University; Shu-Miao Lai, Kainan University;

Board: 65 Overpaid Acquisitions and Goodwill Impairment Losses – Evidence from the US
Maria Elena Olante, Catholic University of the Sacred Heart, Milan;

Board: 66 Post Sarbanes-Oxley Changes in the Composition of Boards: Have They Impacted Spending for Audit Services?
Tim Coville, St. John's University; Gary Kleinman, Montclair State University;

Board: 67 Profitability Ratio Analysis for Professional Service Firms
Rajiv D. Banker, Temple University; Eunyoung Whang, The University of Texas-Pan American;

Board: 68 Restricted Stock and SEO Litigation
Nana Amoah, Old Dominion University;

Board: 69 So You Want to Teach? A Practical Guide for Accountants Interested in College Instruction
Robert L. Braun, Southeastern Louisiana University; D. Shawn Mauldin, Nicholls State University;

Board: 70 The Effect of Non-Financial Risk Information on the Evaluation of Implied Cost of Capitals
Masatoshi Goto, Kobe University; Hyonok Kim, Tokyo Keizai University; Norio Kitagawa, Kobe University;

Board: 71 The Information Content of Operating Earnings, Free Cash Flows, Cash Flows from Operations, and Their Components
Huoshu Peng, National Taipei University; Mei-Hui Chen, Graduate School of Finance, National Defense University;

Board: 72 The most appropriate Sustainable Growth Rate (SGR) Model for Managers and Researchers
Mohan M. Fonseka, Xi'an Jiao Tong University China; Gaoliang Tian, School of Management, Xi'an Jiao Tong University, China;

Board: 73 The Relationship between Material Weaknesses of Internal Control and Financially Distressed Condition
Hidetaka Fujiwara, Otemon Gakuin University;

Board: 74 The Relevance of Earnings and Cash Flows for Private Debt Values
N. Bugra Ozel, University of California Los Angeles;
[Paper withdrawn]

Board: 75 The Utilization of Firm Performance Measures in Chinese CEO Turnover
Lerong He, College at Brockport, State University of New York; Martin Conyon, IE Business School;

Board: 76 Understanding and Applying Financial Interactive Data: A Financial Statement Analysis Project Featuring XBRL
Mohamed I. Gomaa, Suffolk University; Ariel Markelevich, Suffolk University; Lewis Shaw, Suffolk University;

Board: 77 When and How is Voluntary Disclosure Quality Reflected in Equity Prices?
Florian Eugster, University of Zurich; Alexander F. Wagner, University of Zurich;

Board: 78 What Can Restatements Tell Us About Fair Value Reporting and the Financial Crisis of 2008?
Anthony H. Catanach Jr., Villanova University; Robert S. Kemp, The University of Virginia;
[Paper withdrawn]

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