American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

Research Interaction Forum V
Wednesday August 10, 2011 — 9:45 am-11:00 am

Presentation Guidelines

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

Board: 28 A Comparison of Earnings Persistence in High-Tech Firms and Non-High-Tech Firms
Sung Kwon, York University; Jennifer Yin, University of Texas at San Antonio;

Board: 29 A Reexamination of Small Loss Avoidance: The Cases of EPS and Undeflated Earnings
Joseph Kerstein, Yeshiva University; Atul Rai, Wichita State University;

Board: 30 A Study of the Use of Forensic Accounting Experts in Tax Litigation
Brigitte W. Muehlmann, Suffolk University; Priscilla A. Burnaby, Bentley University; Martha Howe, Bentley University;

Board: 31 A Value Added Tax for America?
Michael S. Gould, Miami University; Thomas D. Schultz, Miami University; Dennis H. Sullivan, Miami University;

Board: 32 Accounting Conservatism and Stock Price Informativeness: Evidence from China
Zhongbo Yu, School of Management, Xi'an Jiaotong University; Gaoliang Tian, Xi'an Jiaotong University; Zhen Zeng, Xi'an Jiaotong University; Junrui Zhang, Xi'an Jiaotong University;

Board: 33 Accounting Data Security at JEA
Khareem D. Gordon, University of North Florida; Jeffrey E. Michelman, University of North Florida; Bobby Waldrup, University of North Florida; Robert D. Slater, University of North Florida;
[Paper withdrawn]

Board: 34 Accounting for Human Rights: The Challenge of Globalization and Foreign Investment Agreements
Prem Sikka, University of Essex, UK;

Board: 35 Accruals and Momentum
Ming Gu, Rutgers Business School – Newark and New Brunswick;

Board: 36 Are Two Experts Better Than One? An Experimental Investigation
Julie S. Persellin, Trinity University; Katherine J. Lopez, Trinity University;

Board: 37 Auditor Characteristics and Investors' Perception of Discretionary Accruals
Wael Aguir, Western Illinois University; Sharad Asthana, The University of Texas at San Antonio; Linxiao Liu, The University of Texas at San Antonio;

Board: 38 Characteristics of Audit Committee Financial Experts: An Empirical Study
Venkataraman Iyer, The University of North Carolina at Greensboro; E. Michael Bamber, The University of Georgia; Jeremy B. Griffin, University of Notre Dame;

Board: 39 Corporate Diversification and Properties of Financial Analysts' Information
Philipp Schaberl, University of Cincinnati;

Board: 40 Corporate Governance and Discretionary Accruals Empirical Evidence from Japan
Yoshihiro Sakuma, Fuji University;

Board: 41 Corporate Governance and the Analysts' Forecasts Accuracy: a Study on the Brazilian Market
Flavia Zoboli Dalmacio, University of São Paulo; Amaury Jose Rezende, University of São Paulo; Alexsandro Broedel Lopes, Universidade de São Paulo; Alfredo Sarlo Neto, University of Espírito Santo;
[Paper withdrawn]

Board: 42 Corporate Governance, Conservatism and the Agency Problem
Kiran Parthasarathy, University of Houston;

Board: 43 Determinants of Corporate Disclosure in the Board of Directors' Report: Evidence from Egypt
Mohamed A. Hegazy, American University in Cairo; Radwa Youssef, Financial Consultant;

Board: 44 Determining Fair Values of Performance-vested and Forfeiture-embedded Employee Stock Options
Ming-Cheng Wu, Department of Business Education, National Changhua University of Education; I-Cheng Lin, National Changhua University of Education;

Board: 45 Disclosure Theory and Disciplinary Actions within the Accounting, Legal, and Medical Professions
Ben McMillan, Auburn University at Montgomery; Ted D. Englebrecht, Louisiana Tech University; Thomas J. Phillips, Louisiana Tech University;

Board: 46 Does the Improvement in Audit Opinions Affect the Timeliness of Financial Reports?
Bei Yang, Xi'an Jiaotong University; Charles P. Cullinan, Bryant University; Junrui Zhang, Xi'an Jiaotong University; Fangjun Wang, Xi'an Jiaotong University; Baihui Zhang, Huaqiao University; Xinping Wang, Xi'an University of Science Technology;

Board: 47 Earned Income Tax Credit Implications for Cost of Living and Ethnic Diversity
Nina T. Dorata, St. John's University; Maria Pirrone, St. John's University; Benjamin R. Silliman, St. John's University;

Board: 48 The Influence of Macroeconomic Factors and Corporate Governance on Corporate Finance
Bi-Huei Tsai, National Chiao Tung University;

Board: 49 Goodwill and Economic Consequences of Changes in Accounting - Are Accounting Goodwill and Economic Goodwill Converging?
Maaike P. Lycklama à Nijeholt, Leiden University; Yolanda K. Grift, Utrecht University;

Board: 50 How Pay Caps Affect S&P500 CEO Compensation
Y Ren, University of Scranton;

Board: 51 Influence Lost and Influence Found: Understanding the Emergent Role of Management Accountants
Ian Hutchinson, Acadia University;

Board: 52 Information Asymmetry and the Cross-Section of Returns
Yannan Shen, Baruch College, City University of New York; Graduate School, City University of New York;

Board: 53 Institutional Ownership Composition and Accounting Conservatism
Ling Lin, University of Massachusetts Dartmouth;

Board: 54 Market Reactions to Just-meeting or Just-missing of Quarterly Earnings Thresholds: Comparison within and across Thresholds
Mei-Hui Chen, Graduate School of Finance, National Defense University; Huoshu Peng, National Taipei University;

Board: 55 On the Implications of On-going Earnings Management for Financial Reporting Quality
Jeff Zeyun Chen, University of Colorado at Boulder; Konduru Sivaramakrishnan, University of Houston; Calvin Ziyun Yang, University of Houston;

Board: 56 Ownership Structure, Institutional Investor, and Analyst Forecast
Zheng Fan, State Grid Company of China, Beijing; PhD from Peking University in China; Peng Song, China PLA General Hospital; Liping Yan, Agricultural Bank of China in Taiyuan, Beicheng Branch;
[Paper withdrawn]

Board: 57 Provision of Audit and Non-audit Services to the Same Client: A Market Welfare Modeling
Sebahattin Demirkan, Bentley University;

Board: 58 Quality of Sustainability Reports: Impact on Analysts' Forecasts
Mark Myring, Ball State University; Gwendolen B. White, Ball State University;

Board: 59 Stock Option Expense Management after SFAS 123R
Jap Efendi, University of Texas at Arlington; Li-Chin Jennifer Ho, University of Texas at Arlington; Jeffrey J. Tsay, University of Texas at Arlington; Yu Zhang, University of Texas at Arlington;

Board: 60 The 150-Hour Rule for CPA's — Has Its Time Come?
Jeanie M. O'Laughlin, Adams State College; Megan Hawkins, Adams State College;

Board: 61 The Application of Cash Flow Reporting Methods in Emerging Economy: Exploratory Study of Financial Reporting Practices in Kazakhstan
Zhanel Mailibayeva, KIMEP; Rashid Makarov, KIMEP; Nurlan Orazalin, KIMEP;

Board: 62 The Effect of Ultimate Ownership on the Environmental Information Disclosure
Nan Hu, University of Wisconsin - Eau Claire; Fangjun Wang, Xi'an Jiaotong University; Peng Wang, Xi'an Jiaotong University; Bei Yang, Xi'an Jiaotong University; Junrui Zhang, Xi'an Jiaotong University;

Board: 63 The Impact of Discretionary Accounting Choice on the Cost of Funding for Banks
Anya V. Kleymenova, London Business School, PhD Student;

Board: 64 The Impact of Interlocking Directorships on Firm performance in Transition Economies
Nan Hu, University of Wisconsin Eau Claire; Liuchuang Li, Xi'an Jiaotong University; Ling Liu, University of Wisconsin Eau Claire; GaoLiang Tian, Xi'an Jiaotong University;

Board: 65 The Impact of Public Accounting Firms' Mix of Service Revenue on Their Productivity
Magdy Farag, Cal Poly Pomona; Rafik Elias, California State University, Los Angeles;

Board: 66 The Influence of Idealism and Moral Relativity on Channel-Stuffing under Coercive Conditions
Michele W. Ganon, Western Connecticut State University; James J Donegan, Western Connecticut State University; Zach Johnson, Idaho State University;

Board: 67 The Market Relevance of Well's Notice: Fraud and SEC Enforcement Dynamics
Khalid S. M. Nainar, McMaster University; Atul Rai, Wichita State University;

Board: 68 The Typology of Knowledge-Intensive Businesses and the Differences of Multiple Performance Measurement Systems for KIBs
Chang Yeun-Wen, National Taichung Institute of Technology; Po-Wei Chang, National Changhua Universityof Education Department of Business Education; Cheng-Tsung Lu, Department of Accounting, Feng Chia University, Taiwan, R. O. C.;

Board: 69 The Value-Relevance of Climate Risk Disclosures
Joan DiSalvio, Fairleigh Dickinson University; Nina T. Dorata, St. John's University;

Board: 70 They Protect Us from Computer Fraud; Who Protects Us from Them? SafeNet, Inc.: The Case of Fraudulent Financial Reporting
Leisa L. Marshall, Valdosta State University;

Board: 71 Visualizing Cash and Accrual Accounting
Pamela J. Rouse, Butler University; Anne S. Kelly, Butler University; J. Christopher Stump, Butler University;

Board: 72 Voluntary Disclosure of R&D Spending, Market Competition, Signaling and Value Relevance: Evidence from China
Chao Chen, Fudan University; Wuyang Zhao, Fudan University;

Board: 73 What Causes an Accounting Paper to be Cited: The Paper or the Journal
José Alonso Borba, Santa Catarina Federal University; André Carlos Silva, Santa Catarina Federal Unviersity - Brazil; José Alonso Borba, Santa Catarina Federal University; Artur Wuerges Wuerges, Santa Catarina Federal Unviersity - Brazil;

Board: 74 Will the Convergence towards a "High Quality" Accounting Standard Be the Natural Result? A Study on a Game Theory for the Consequences of Global Accounting Convergence
Satoshi Taguchi, Doshisha University;

Board: 75 "Account-Able" Simulation for Introductory Accounting
Angelica de Vasconcelos Silva, Faculdade Mauricio de Nassau;

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