American Accounting Association


Research Interaction Forum III
Tuesday August 9, 2011 — 9:45 am-11:00 am

Presentation Guidelines

Please note: Boards 1–16 are assigned to Emerging and Innovative Research.

Board: 17 A Discussion of New Ph.D. Students using Critical Pedagogy in University Accounting Courses
Sherrie Slom, University of Texas - El Paso; Nora Alaniz-Bouqayes, University of Texas - El Paso;

Board: 18 A Study in Publication Patterns of Sub-Categories of Finance Research
Shao Chun Chiu, Asia University;

Board: 19 A Study on the Relationships between Transaction Cost, Brand Image, Perceived Value and Choosing CPA Firm Behavior.
Jen Yin Yeh, National Pingtung Institute of Commerce;

Board: 20 Are Regulations and Enforcement a Deterrent to Mortgage Fraud?
Sherrie Slom, University of Texas - El Paso; Nora Alaniz-Bouqayes, University of Texas - El Paso;

Board: 21 Attitude of Accounting Students towards Group Work in a Multicultural Learning Environment
Maria Prokofieva, School of Accounting & Finance Victoria University; Beverley Jackling, Victoria University; Riccardo Natoli, Victoria University;

Board: 22 Auditors' Perception of Fraud Prevention Measures: Evidence from Turkey
Evren Dilek Sengur, Istanbul University;

Board: 23 Bankruptcy Prediction Using Non-Financial and Operational Measures
Cynthia Lloyd, Indiana University-Purdue University Fort Wayne; Salma S. Ibrahim, Kingston University; Phyllis Keys, Morgan State University;

Board: 24 Board Members' Network-Effects on Accounting Reporting Choices
Nieves Carrera, IE Business School; Tashfeen Sohail, IE Business School, Madrid;

Board: 25 Cash Payouts as a Corporate Governance Mechanism for Earnings Quality
Chuan-San Wang, National Taiwan University;

Board: 26 Corporate Governance and Audit Features: SMEs Evidence
Basil Al-Najjar, Middlesex University;

Board: 27 Credit Rating Analysts' Adjustments and Quality of Financial Statement Information: Evidence from Global Telecom Industry
Harri J. Seppänen, Aalto University School of Economics; Hanna Autio, Not provided; Mari Savolainen, Not provided;

Board: 28 Does Analysts' General Forecast Effort have an Impact on Earnings Forecast Accuracy?
Tanja Klettke, University of Cologne; Sebastian Gell, University of Cologne; Carsten Homburg, University of Cologne;

Board: 29 Does Financial Expertise Matter for Compensation Committee: Evidence from Section 404 of Sarbanes-Oxley Act
Audrey Wenhsin Hsu, National Taiwan University; Chih-Hsien Liao, National Taiwan University;

Board: 30 Does Sarbanes-Oxley help deter financial fraud?
Gin Chong, Prairie View A&M University;

Board: 31 Earnings Management and Political Intervention: Evidence from the Pharmaceutical Industry
Jerry Bowman, University of Queensland; Mukesh Garg, Monash University; Vic Naiker, University of Auckland; Farshid Navissi, Monash University;
[Paper withdrawn]

Board: 32 Economies of Scale and Scale Regulation: Evidence from Taiwanese Senior Citizen's Welfare Institutions
Chung-Yu Chen , National Yunlin University of Science & Technology ,Graduate Institute of Management; Ching-Shyh Yeo, National Yunlin University of Science & Technology ,Graduate Institute of Management; Chung-Jen Fu, National Yunlin University of Science & Technology, Department of Accounting;

Board: 33 Equity-based Executive Compensation, Managerial Legal Liability Coverage and Earnings Management
Hsin-Yi Chi, National Chung Hsing University; Tzu-Ching Weng, FengChia University; Chun Yao, National Chengchi University;

Board: 34 From Politically Oriented towards Internationalized Accounting Education: Modern Accounting Education in Institutional Transition in China
Guohua Zhang, Xiamen University; Kamran Ahmed, La Trobe University; Gorden Boyce, La Trobe University;

Board: 35 Maintaining Professional Competency of Accountants through CPD: A Global Requirement with Regional Differences
Paul de Lange, RMIT University; Beverly Jackling, Victoria University; Themin Suwardy, Singapore Management University;

Board: 36 Management Forecasts or Earnings Announcements: Which Information Do Institutional Investors Trade Based on?
Yan-Leung Cheung, Hong Kong Baptist University; Kun Jiang, Hong Kong University of Science and Technology; Weiqiang Tan, Hong Kong Baptist University; Tusheng Xiao, Shanghai University of Finance and Economics;

Board: 37 Managerial Legal Liability and Big 4 Auditor Choice
Hsin-Yi Chi, National Chung Hsing University; Tzu-Ching Weng, FengChia University; Chun Yao, National Chengchi University;

Board: 38 Measurements of Graph Distortion on Corporate Websites
Shaio Yan Huang, National Chung Cheng University; Tung-Hsien Wu, National Chung Cheng University; Tung-Hsien Wu, National Chung Cheng University; An-An Chiu, Natioanl Chung Cheng University;

Board: 39 Performance Improvement Roadmap for Accounting Firms in the U.S.
Wei-Kang Wang, Yuan Ze University; Wen-Min Lu, National Defense University; Sheng-Fu Wu, National Defense University;

Board: 40 Post-stock Performance of Bailout Acquisitions in Japan: A One Decade Experience
Tadanori Yosano, Kobe University; Yoshinori Shimada, Kobe University;

Board: 41 Quality of Information and Auditor's Responsibility within Internet Financial Reporting Environment: An Empirical Study from Egypt
Hala M. G. Amin, The German University in Cairo; Ehab K. A. Mohamed, The German University in Cairo;

Board: 42 Research on Impact of Financial Restatement on Firm Value in Chinese Listed Firms
Junrui Zhang, Xi'an Jiaotong University; Chen Ma, Xi'an Jiaotong University;

Board: 43 Short Term Incentive Effects of a Reduction in the NOL Carryback Period
Susan M. Albring, Syracuse University; Dan S. Dhaliwal, University of Arizona; Inder K. Khurana, University of Missouri-Columbia; Raynolde Pereira, University of Missouri-Columbia;

Board: 44 Tax Avoidance, Earnings Management, and International Corporate Development — Evidence from Japan
Hiroshi Onuma, Tokyo University of Science;

Board: 45 The Consequence of Audit Market Realignment after SOX Era: Unintended Downward Auditor Switch and Audit Quality
Seong-Yeon Cho, Oakland University; Cheol Lee, Wayne State University; Jong Eun Lee, Virginia Commonwealth University;

Board: 46 The Effect of Executive Compensation Structure on the Riskiness of Banks' Asset Portfolios: A Multivariate Approach
Fatima Alali, California State University Fullerton;

Board: 47 The Effect of Interlocking Audit Committee Members on Auditor Selection and Financial Reporting
Xiaolu Xu, Syracuse University;

Board: 48 The Effect of Longer-Term Forecasts on Investors' Uncertainty and Investment Decisions
Anna Kaland, University of Muenster; Thorsten Knauer, University of Muenster; Arnt Woehrmann, University of Muenster; Andreas Woempener, University of Muenster;

Board: 49 The Effect of SOX and Corporate Governance on CEOs' Compensation and Risk-Taking
Jui-Chin Chang, Texas A&M International University; Huey-Lian Sun, Morgan State University;

Board: 50 The Effects of Culture on Mortgage Fraud
Sherrie Slom, University of Texas - El Paso; Nora Alaniz-Bouqayes, University of Texas - El Paso;

Board: 51 The Effects of Ethical Conflict and Emotion on Auditors' Inventory Judgments
Janne O. Y. Chung, York University; Jeffrey Cohen, Boston College; Gary S. Monroe, University of New South Wales;
[Paper withdrawn]

Board: 52 The Impact of Regulatory Changes and the SEC's Investigation on Option Backdating Firms' Corporate Governance
Jui-Chin Chang, Texas A&M International University; Alex P. Tang, Morgan State University; Victoria Krivogorsky, San Diego State University;

Board: 53 The Informativeness of Dividends and Franking Credits
Jeffrey J. Coulton, University of New South Wales; Caitlin M. S. Ruddock, UBS Global Asset Management - Australia; Stephen L. Taylor, University of Technology, Sydney;

Board: 54 The Politics of Independence: Changing Professional Ideology and Rhetoric
Timothy J. Fogarty, Case Western Reserve University; John T. Rigsby, Mississippi State University;

Board: 55 The Relationship among Financing Decisions, Investment Decisions, Cash Dividends and Earning for the Aggregate Stock Market in Taiwan and China
Hungchih Li, National Cheng Kung University; SyouChing Lai, Chang Jung Christian University; Syouching Lai, Chang Jung Christian University; WeiTe Ho, Southern Taiwan University; Arpita Patra, National Cheng Kung University;

Board: 56 The Relationship between Timely Loss Recognition and Financial Leverage: The Effect of Operational Complexity
Feras M Salama, American University of Sharjah; Karl Putnam, University of Texas at El Paso;

Board: 57 The Visit of the Russian Scientists into the Italian Archives and Its Results
Mikhail Isaak Kuter, Kuban State University; Marina M. Gurskaya, Kuban State University; Konstantin M. Kuter, Kuban State University; Anton V. Kuznetsov, Kuban State University;

Board: 58 Top Chinese Domestic Audit Firms, International BIG4 and Audit Opinions: Evidence from Chinese Listed Firms
Marion Hutchinson, Queensland University of Technology; Jodie Nelson, Queensland University of Technology; Lin T. Philip, Queensland University of Technology;

Board: 59 Voluntary Adoption of XBRL: An Empirical Analysis of Firm Characteristics
Srinivasan Ragothaman, University of South Dakota;

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