American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

Research Interaction Forum IV
Tuesday August 9, 2011 — 3:00 pm-4:30 pm

Presentation Guidelines

Please note: Boards 1–28 are assigned to Effective Learning Strategies III.

Board: 29 Analyst Herding Behavior and Analyst Affiliation: Evidence from Business Groups
Jenny (Jung-wha) Lee, Australian National University; Jung Hee Lee, Kwansei Gakuin University;

Board: 30 Analysts' Cash Flow Forecasts and Accrual Mispricing
Shu-Ling Wu, University of Texas at Dallas;

Board: 31 Asymmetric Stock Price Reaction to Good vs. Bad Earnings News: Short Sale Constraints vs. Managers' Incentives to Withhold Bad News
Musa Subasi, The University of Texas at Dallas;

Board: 32 CEO Bonus Compensation: The Effects of Missing Analysts' Revenue Forecasts
Christopher T. Edmonds, University of Delaware; Ryan D. Leece, Virginia Tech; John J. Maher, Virginia Tech;

Board: 33 Changes in Corporate Governance following Allegations of Fraud against Shareholders versus Fraud against the Government
Lakshmana K. Krishna Moorthy, Rutgers University;

Board: 34 Changes in the Consolidation of Variable Interest Entities: Applying the Provisions of SFAS 167
Alan Reinstein, Wayne State University; Natalie Tatiana Churyk, Northern Illinois University; Sam Berde, PMB Helin Donovan, LLP;

Board: 35 Choosing Capital Structure in Emerging Markets: Evidence from BRIC Countries
Irina Ivashkovskaya, National Research University Higher School of Economics; Maria Kokoreva, National Research University Higher School of Economics;

Board: 36 Control of Accounting Standards: The Treasury Department, Congress or the Accounting Profession
Darlene A. Pulliam, West Texas A&M University; Alice Upshaw, West Texas A&M University;

Board: 37 Corporate Governance Characteristics and Financial Transparency and Disclosure: The Case of Italy
Mariateresa Torchia, University of Rome Tor Vergata; Andrea Calabrò, University of Rome Tor Vergata; Alessandro Gaetano, University of Rome Tor Vergata;
[Paper withdrawn]

Board: 38 Determinants of 'Reverse Acquisitions' — Evidence for Economic Substance over Legal Form? An Empirical Investigation
Thomas Berndt, University of St. Gallen; Robert Gutsche, University of St.Gallen;

Board: 39 Dividends as Substitutes for Board Compensation? Evidence from Various Types of Controlling Shareholders
Hong-Da Wang, National Kaohsiung First University of Science and Technology;

Board: 40 Do Big N Audit Firms Differ in Making Client Portfolio Management Decisions?
Chan-Jane Lin, National Taiwan University; Yu-Ting Hsieh, National Taiwan University;

Board: 41 Does Auditor Quality and Tenure Matter to Investors? Evidence from the Value of Diversification
Shu-Miao Lai, Kainan University; Chih-Liang Liu, Chang Gung University;

Board: 42 Does Granting Stock Option Influence Corporate Payout Policy?
Ming-Cheng Wu, National Changhua University of Education; Hsin-Chiang Lin, National Changhua University of Education; I-Cheng Lin, National Changhua University of Education; Jia-Jyun Lin, National Changhua University of Education;

Board: 43 Does the Choice of Forecast Precision Reflect Management's Intentions to Use Irregularities?
Yu-Ho Chi, Morgan State University; David Ziebart, University of Kentucky;

Board: 44 Earnings Manipulations or Dividend Policies: The Timing of the Exercises of Executive Stock Options
Chin-Chen Chien, National Cheng Kung University, Taiwan; SheChih Chiu, National Cheng Kung University, Taiwan;

Board: 45 Ex-Dividend Day Stock Prices and Trading Behavior in Germany: The Case of the 2001 Tax Reform
Christian Haesner, WHU - Otto Beisheim School of Management; Deborah Schanz, University of Munich;

Board: 46 Exploring Factors Influencing Knowledge Management System Adoption
Jen Yin Yeh, National Pingtung Institute of Commerce;

Board: 47 Fair Value Accounting and Analysts' Information Quality: the Effect of SFAS 157
Siyi Li, University of Illinois at Chicago;

Board: 48 Firms' Reaction to Changes in Political Environments: The Case of Auditor Switches
Hangsoo Kyung, Baruch College, CUNY; Hakyin Lee, Baruch College (CUNY); Joseph Weintrop, Baruch College;

Board: 49 Forensic Accounting practice and Education Revisited
Zabihollah Rezaee, University of Memphis;

Board: 50 In Search of a Strategy to Hit the Jackpot: State Revenues from Casino Gambling
Julia M. Camp, Providence College; Carol A. Hartley, Providence College; Pat Kelly, Providence College;

Board: 51 Is SFAS 142 a Good Opportunity for Firms to Manage Earnings?
Fujen Daniel Hsiao, University of Minnesota at Duluth; Chandra Subramaniam, University of Texas at Arlington; Jeff Tsay, University of Texas at Arlington;

Board: 52 Long-Term S&P Credit Ratings across Business Cycles: 1985–2009
Richard A. Lord, Montclair State University;

Board: 53 Macroeconomic Sensitivity Risks and Corporate Bond Yield Spreads: From Supply Chain Perspectives
Tsung-Kang Chen, Fu Jen Catholic University; Hsien-Hsing Liao, National Taiwan University; Hsiao-Chun Huang, Fu Jen Catholic University;

Board: 54 Market-based Approximation of the Cost of Non-Conformance Associated with the 2010 Gulf of Mexico Oil Spill
Yong-Gyo Lee, University of Houston-Victoria; Xavier Garza-Gomez, University of Houston-Victoria;

Board: 55 Option Compensation and Optimistic Bias in Management's Earnings Forecasts
Yu-Ho Chi, Morgan State University; David Ziebart, University of Kentucky;

Board: 56 Perceptions of Mandatory Continuing Professional Education: Some Evidence from Florida and Texas CPAs
Thomas D. Tolleson, Texas Wesleyan Univesrity; Aundrea Kay Guess, St. Edward's Univesrity;

Board: 57 Preemption of Compliance Costs and the Voluntary Adoption of SFAS No. 123(R)
Ahmed Ebrahim, Fairfield University; Bruce Bradford, Fairfield University;

Board: 58 Quality and Determinants of Risk Reporting: Evidence from Germany and Austria
Susanne Leitner-Hanetseder, JKU Linz; Susanne Leitner-Hanetseder, Johannes Kepler University of Linz, Austria;

Board: 59 R&D Spending, Market Competition, and Executives Stock Options
Yi-Mien Lin, National Chung Hsing University, Taiwan; Shieh-Liang Chen, Asia University, Taiwan; Ya-Fen Kuo, Feng Chia University, Taiwan;

Board: 60 Relationship between Non-Audit Services and Financial Performance of Audit Firms: Consideration of Organizational Life Cycle
Yahn-Shir Chen, Professor, Department and Graduate Institute of Accounting, National Yunlin University of Science and Technology, Yunlin, Taiwan; I-Ching Huang, Lecturer, Department of Marketing Management, Yung Ta Institute of Technology and Commerce, Pingtung and Ph.D student of Graduate Institute of Management – Accounting Doctoral Program, National Yunlin University of Science and Technology, Yunlin, Taiwan;

Board: 61 Self-serving Financial Reporting Communication: A Study of the Association between Earnings Management and Impression Management
Encarna Guillamon-Saorin, Universidad Carlos III de Madrid; Beatriz Garcia Osma, Universidad Autonoma de Madrid;

Board: 62 Surveillance Model of Going Concern in Banking
Jonathan Chukwuemeka Njoku, Kuwait-Maastricht Business School; Tony Tinker, Baruch College, CUNY;

Board: 63 The Association between Non-Financial Disclosure and Future Economic Benefits: The Validation of Verifiable Detail as a Source of Disclosure Credibility
James N. Cannon, Iowa State University; Christine A Denison, Iowa State University;

Board: 64 The CEO Horizon Problem and Corporate Disclosure
Cory A. Cassell, University of Arkansas; Shawn X. Huang, University of Arkansas; Juan Manuel Sanchez, University of Arkansas;

Board: 65 The Contagion Effects in Performance Evaluation in the Context of Balanced Scorecards
Gerui (Grace) Kang, University of Minnesota Duluth;

Board: 66 The Determinants of Stock Option Compensation: Evidence from Brazil
Warley Oliveira Dias, Federal University of Minas Gerais; Poueri do Carmo Mário, Federal University of Minas Gerais; Fernando Caio Galdi, FUCAPE; Luiz Alberto Bertucci, Federal University of Minas Gerais; L. Nelson Guedes Carvalho, University of Sao Paulo;

Board: 67 The Effect of Corporate Governance Characteristics on Audit Fees and Audit Hours: Evidence from Korea
Jenny (Jung-wha) Lee, Australian National University;

Board: 68 The Effect of Earnings Quality on the Value-Relevance of Accounting Information
Ahmad Mohammady, Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran; Wei Pang, School of Economics, Kingston University;

Board: 69 The Effects of Incentive and Monitoring on Informativeness of Earnings: A Contingency Perspective
Yi-Mien Lin, National Chung Hsing University, Taiwan; Teng Shih Wang, Feng Chia University, Taiwan; Chin-Fang Chao, Ling Tung University & Feng Chia University, Taiwan;

Board: 70 The Effects of SFAS No. 142 on the Informativeness of Earnings
Cheol Lee , Wayne State University; Sung Wook Yoon, California State University, Northridge;

Board: 71 The Influence of Corporate Governance on Innovative Success: A Life Cycle Analysis
Shuling Chiang, Soochow University; Picheng Lee, Pace University; Asokan Anandarajan, New Jersey Institute of Technology;

Board: 72 The Relationship between the Effectiveness of Internal Control and Performance of Firms
Syou-Ching Lai, Chang Jung Christian University; Cecilia Lin, University of Portland; Hung-Chih Li, National Cheng Kung University; Chih-Wei Hwang, National Cheng Kung University;

Board: 73 The Role of Accounting and Accountability in the Brazilian Education System in the late 18th Century
Angelica de Vasconcelos Silva, Faculdade Mauricio de Nassau;

Board: 74 Use of Audit Software: Review and Survey
Fatima Alali, California State University Fullerton; Fang Pan, California State University Fullerton;

Board: 75 Valuation of Takeover Targets and Auditor Quality
Lasse Niemi, Aalto University School of Economics; Hannu Tapani Ojala, Aalto University School of Economics; Tomi Seppala, Aalto University School of Economics;

Board: 76 What Explains Reported Deviations from the Swedish Code of Corporate Governance?
Torbjorn Tagesson, Lund University; Johanna Bohlin, Halmstad University; Vitesa Kurtaj, Halmstad University;

Board: 77 XBRL and Accruals: Empirical Evidence from China
Emma Y. Peng, Fordham University; John Shon, Fordham University; Christine Tan, Financial Accounting Standards Board and Fordham University;

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