AUGUST 4–8, 2012  •  WASHINGTON, DC

1.01 Plenary Follow-Up Session: Bruce Carruthers
Moderator: Christopher Chapman, Imperial College London
(NASBA Field of Study: Personal Development)

Panelists:
Paul E. Madsen, University of Florida
Sue Ravenscroft, Iowa State University

1.02 Plenary Follow-up Session: Deirdre McCloskey
Moderator: Sudipta Basu, Temple University
(NASBA Field of Study: Personal Development)

Panelists:
Robert J. Bloomfield, Cornell University
Robert E. Jensen, Trinity University, Emeritus
William R. Kinney, The University of Texas at Austin
Stanimir Markov, The University of Texas at Dallas

1.03 Pathways Commission Report Overview: The Path Taken and Pathways to the Future
Sharing Recommendations from the Recently Released Report of the Pathways Commission: The Panel Will Discuss Shaping the Future of Accounting Education
Moderator: Mark Higgins, University of Rhode Island, Co-Chair Pathways 2
(NASBA Field of Study: Accounting)

Panelists:
Bruce Behn, The University of Tennessee, Chair, Pathways Commission
Mark Beasley, North Carolina State University
Philip Reckers, Arizona State University
Jay Thibodeau, Bentley University
Dan Dienes, Kansas State University
Jim Young, Northern Illinois University
William Ezzell, Deloitte LLP, Co-Chair Pathways 2

1.04 Business Sustainability and Accountability: The Emerging Performance and Reporting Paradigm
Moderator: Laura M. Mills-Lewis, Ernst & Young LLP
(NASBA Field of Study: Accounting)

Panelists:
Ann Brockett, Ernst & Young LLP
Kate Lancaster, California Polytechnic State University, San Luis Obispo
Zabi Rezaee, The University of Memphis

1.05 Trueblood Mini-Seminar — Effective Learning through the Trueblood Case Study
Moderator: Peg Levine, Deloitte Services
(NASBA Field of Study: Accounting)

1.06 Have Academics and the Standard Setters Traded Places?
Moderator: Jonathan Glover, Carnegie Mellon University
(NASBA Field of Study: Regulatory Ethics)

Panelists:
Richard Macve, London School of Economics and Political Science
Ross L. Watts, Massachusetts Institute of Technology
Stephen A. Zeff, Rice University

1.07 The Art of Professional Skepticism
Moderator: Cynthia Fornelli, Executive Director, Center for Audit Quality
(NASBA Field of Study: Auditing)

Panelists:
Craig Crawford, KPMG LLP
Jay Hanson, PCAOB
Greg Weaver, Deloitte & Touche LLP

1.08 FASB-IASB-SEC Update
Moderator: Terry Warfield, University of Wisconsin
(NASBA Field of Study: Accounting)

Panelists:
Paul Beswick, SEC
Thomas J. Linsmeier, FASB
Patricia McConnell, IASB

1.09 Editor's Panel (Journal of International Accounting, Journal of International Accounting Research, and Journal of International Business Studies)
Moderator: Victoria Krivogorsky, San Diego State Univeristy
(NASBA Field of Study: Accounting)

Panelists:
Ahmed Rashad Abdel-Khalik, University of Illinois
Lee Radenbaugh, Brigham Young University
Michael Welker, Queen's University

1.10 Current and Future Issues with XBRL
Moderator: Glen L. Gray, California State University, Northridge
(NASBA Field of Study: Accounting)

Panelists:
Eric E. Cohen, PricewaterhouseCoopers
Amy Pawlicki, AICPA
Paul A. Penler, Ernst & Young
Mike Starr, Securities and Exchange Commission
Liv Watson, WebFilings & XBRL International
Susan Yount, Securities and Exchange Commission

1.11 Community College Strategies That Prepare Students for Success after Transfer
Moderator: Sidney Askew, Borough of Manhattan Community College–CUNY
(NASBA Field of Study: Accounting)

Panelists:
Carolyn Christesen, Westchester Community College
Michael Espinoza, DePaul University
Lori Hatchell, Aims Community College
Stephen Kerr, Bradley University
Sharon Lassar, University of Denver
Clarence Perkins, Bronx Community College–CUNY

1.12 Perverse Effects of Disclosure—Experimental Evidence
Moderator: Thomas S. Clausen, Zayed University
(NASBA Field of Study: Accounting)

Continued Influence of Retracted Disclosures on Investors' Judgments: The Impact of Retraction Strength, Retraction Presentation Mode and Error Source.
Seet-Koh Tan, Nanyang Technological University
Discussant: Shana Clor-Proell, Texas Christian University

Dancing in the Spotlight: Does Transparency Always Reduce Real Earnings Management?
Bart Dierynck, Tilburg University; Jeffrey Hales, Georgia Institute of Technology
Discussant: Pamela R. Murphy, Queen's University

1.13 The Effects of the Economy on Management, Governance, and Valuation
Moderator: Edward R. Walker, University of Central Oklahoma
(NASBA Field of Study: Accounting)

Shaped by Booms and Busts: How the Economy Impacts CEO Careers and Management Styles.
Antoinette Schoar, Massachusetts Institute of Technology; Luo Zuo, Massachusetts Institute of Technology
Discussant: Masatoshi Kurusu, Ryutsu-Kagaku University

A Good Horse Never Lacks a Saddle: Management Style and Corporate Social Responsibility.
Najah Attig, Saint Mary's University
Discussant: Linda J. Matuszewski, Northern Illinois University

1.14 A Dialog about Audit Pricing
Moderator: Karin A. Petruska, Youngstown State University
(NASBA Field of Study: Auditing)

Audit Risk Premiums: Insights from the German Audit Market Do Auditors in the German Audit Market Price Risk Adequately?
Julia Baldauf, University of Innsbruck; Erich Pummerer, University of Innsbruck; Marcel Steller, University of Innsbruck

CEO Equity Incentives: Evidence from Auditor Pricing.
Julia L. Higgs, Florida Atlantic University; Yezen H. Kannan, Duquesne University; Terrance R. Skantz, The University of Texas at Arlington

Effects of Accruals Quality on Audit Hours and Audit Fees.
Myojung Cho, Fordham University; Eunsun Ki, Korea University; Soo Young Kwon, Korea University

The Relation between Auditors' Fee and Corporate Misreporting.
Huiting Guo, Chang'an University and Xi'an Jiaotong University; Chen Ma, Xi'an Jiaotong University; Junrui Zhang, Xi'an Jiaotong University

1.15 Audit Fees I
Moderator: Joseph Trainor, St. John's University
(NASBA Field of Study: Auditing)

Fee Pressure and Audit Quality.
Michael Ettredge, The University of Kansas; Chan Li, University of Pittsburgh; Elizabeth Emeigh, The University of Kansas
Discussant: Kenny Reynolds, The Florida State University

Corporate Social Responsibility, Audit Fees, and Audit Opinions.
Long Chen, George Mason University; Bin Srinidhi, City University of Hong Kong; Albert Tsang, The Chinese University of Hong Kong; Wei Yu, The University of Tennessee
Discussant: Kathleen M. Rupley, Portland State University

1.16 Audit Fees III
Moderator: Norbert Tschakert, Salem State University
(NASBA Field of Study: Auditing)

CEO/CFO Equity Incentives and the Pricing of Audit Services.
XingHua Gao, Wayne State University; Yonghong Jia, Governors State University
Discussant: Anne Thompson, University of Illinois at Urbana–Champaign

Do Audit Fees Reflect Risk Premiums for Control Risk?
Wei Jiang, California State University, Fullerton; Myungsoo Son, California State University, Fullerton
Discussant: Lev Timoshenko, University of Waterloo

Loan Initiation and Auditing Pricing.
Jennifer Kao, University of Alberta; Yutao Li, University of Lethbridge; Jenny Zhang, Dalhousie University
Discussant: Yuping Zhao, University of Houston

1.17 Audit Quality
Moderator: Jennifer J. Gaver, The University of Georgia
(NASBA Field of Study: Auditing)

Examining How Auditor-Provided Tax Services Benefit Internal Control Quality and Financial Reporting Quality Since 2004.
Lisa De Simone, The University of Texas at Austin; Matthew Ege, The University of Texas at Austin; Bridget Stomberg, The University of Texas at Austin
Discussant: Jayanthi Krishnan, Temple University

Audit Quality and the Timeliness of Loss Contingency Disclosures.
Feng Chen, University of Toronto; Yu Hou, University of Toronto; Gordon Richardson, University of Toronto; Minlei Ye, University of Toronto
Discussant: Wei Jiang, California State University, Fullerton

1.18 Diversity, Corporate Boards & Gender
Moderator: Jan L. Williams, University of Baltimore
(NASBA Field of Study: Accounting)

Disclosure Quality: Does Diversity on Board and on Top Management Make the Difference?
Hanen Ben Ayed-Koubaa, Sorbon University; Sarah Saint-Michel, Sorbon University
Discussant: Jan L. Williams, University of Baltimore

Board Diversity, Boards' Monitoring Intensity and Firm Performance in Turkey: Evidence on Moderating and Mediating Effects.
Mine H. Aksu, Sabanci University, SOM; Melsa Ararat, Sabanci University; Ayse Tansel Cetin, Yalova University
Discussant: Dahlia Robinson, University of South Florida

The Importance of Expertise, Trust, Attractiveness, Gender, Ethnic Origin, and Education for Hiring CPAs for Tax Purposes: A Field Experiment.
Sudhir Chawla, Angelo State University; Zafar Khan, Eastern Michigan University
Discussant: Nelson U. Alino, Quinnipiac University

1.19 Analysts and the Economy
Moderator: Greg Sommers, Southern Methodist University
(NASBA Field of Study: Accounting)

Forecasting the Macroeconomy: Analysts versus Economists.
Rebecca Hann, University of Maryland; Maria Ogneva, Stanford University; Horacio Sapriza, The Federal Reserve Board
Discussant: Greg Sommers, Southern Methodist University

Information Environment and the Cost of Capital: A New Approach.
Orie Barron, The Pennsylvania State University; Xuguang Sheng, American University; Maya Thevenot, Florida Atlantic University
Discussant: Greg Sommers, Southern Methodist University

Do Retail Investors Listen to Information Activists during Economic Uncertainty?
Laura K. Rickett, Cleveland State University; Pratim X. Datta, Kent State University
Discussant: Greg Sommers, Southern Methodist University

1.20 Conservatism and Consequences I
Moderator: Scott Duellman, Saint Louis University
(NASBA Field of Study: Accounting)

The Choice of Corporate Liquidity and Accounting Conservatism.
Jaewoo Kim, The University of Iowa; Phillip Quinn, TheUniversity of Iowa
Discussant: Scott Duellman, Saint Louis University

Regulation and Accounting Conservatism.
Steve Crawford, Rice University; Richard Price, Rice University; Brian Rountree, Rice University
Discussant: Scott Duellman, Saint Louis University

Conditional Conservatism and Information Uncertainty.
C. S. Agnes Cheng, Louisiana State University, The Hong Kong Polytechnic University; Jing Fang, The University of South Dakota
Discussant: Scott Duellman, Saint Louis University

1.21 Cost of Capital I
Moderator: Jen Wen, The University of Utah
(NASBA Field of Study: Accounting)

Economic Consequences of Idiosyncratic Information in Diversified Markets.
Pingyang Gao, The University of Chicago
Discussant: Martin G. Wu, University of Illinois at Urbana–Champaign

Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is There Really an Effect on Cost of Equity Capital?
Florian Eugster, University of Zurich
Discussant: Martin G. Wu, University of Illinois at Urbana–Champaign

Strategic Informed Trades, Diversification, and Cost of Capital.
Judson Caskey, University of California, Los Angeles; John Hughes, University of California, Los Angeles; Jun Liu, University of California, San Diego
Discussant: Martin G. Wu, University of Illinois at Urbana–Champaign

1.22 Economic Consequences of Disclosures
Moderator: Marcus L. Caylor, Kennesaw State University
(NASBA Field of Study: Accounting)

Tunneling through Earnings Management in Stock for Stock Mergers.
Yasuharu Aoki, Nagoya University of Commerce and Business; Pascal Nguyen, University of Technology Sydney; Mikiharu Noma, Hitotsubashi University; Kensuke Yabe, Tyukyo University
Discussant: Marcus L. Caylor, Kennesaw State University

Strategic Entry Decisions, Accounting Signals, and Risk Management Disclosure.
Youli Zou, University of Toronto
Discussant: Kimberly J. Smith, The College of William and Mary

Inventory Management and Ineffective Internal Control over Financial Reporting.
Mei Feng, University of Pittsburgh; Chan Li, University of Pittsburgh; Sarah McVau, The University of Utah; Hollis Skaife, University of Wisconsin–Madison
Discussant: Kimberly J. Smith, The College of William and Mary

1.23 Fundamental Analysis I
Moderator: Craig Chapman, Northwestern University
(NASBA Field of Study: Accounting)

Continuation Options and Returns-Earnings Convexity.
Mary Billings, New York University; Matthew C. Cedergren, New York University; Stephen Ryan, New York University
Discussant: Asher Curtis, University of Washington

Volatility Forecasting Using Financial Statement Information.
Suhas A. Sridharan, Stanford University
Discussant: Asher Curtis, University of Washington

The Impact of Accounting Rules on Risk Measurement.
Craig Chapman, Northwestern University; James Naughton, Northwestern University
Discussant: Asher Curtis, University of Washington

1.24 IFRS
Moderator: Jonathan Du, University of Houston–Victoria
(NASBA Field of Study: Accounting)

Does Mandatory IFRS Adoption Affect Crash Risk?
Mark DeFond, University of Southern California; Mingyi Hung, University of Southern California; Siqi Li, Santa Clara University; Yinghua Li, Baruch College–CUNY
Discussant: Inder K. Khurana, University of Missouri–Columbia

How Does China Accounting Standards' Substantial Convergence with IFRS Affect the Stewardship Usefulness of Financial Reporting.
Bin Ke, Nanyang Technological University; Yubo Li, Shanghai University; Hongqi Yuan, Fudan University
Discussant: Shiheng Wang, HKUST

Mandatory IFRS Adoption: The Trade-Off between Accrual and Real-Based Earnings Management.
Elisabetta Ipino, University of Padova; Antonio Parbonetti, University of Padova
Discussant: Elizabeth A. Gordon, Temple University

1.25 Managers, Boards, and Financial Reporting
Moderator: Richard A. Cazier, Texas Christian University
(NASBA Field of Study: Accounting)

Top Executive Background and Financial Reporting Choice.
Francois Brochet, Harvard University; Kyle Welch, Harvard University
Discussant: Richard A. Cazier, Texas Christian University

Management Forecasts around the World.
Suresh Radhakrishnan, The University of Texas at Dallas; Albert Tsang, The Chinese University of Hong Kong; Yong George Yang, The Chinese University of Hong Kong
Discussant: Grace Pownall, Emory University

Birds of a Feather: Does Political Alignment between Top Management and the Board Weaken Internal Corporate Governance?
Jongsub Lee, University of Florida; Kwang June Lee, University of Pittsburgh; Nandu Nagarajan, University of Pittsburgh
Discussant: Benjamin Segal, INSEAD

1.26 Measuring Earnings Management
Moderator: Aida Sijamic Wahid, University of Toronto
(NASBA Field of Study: Accounting)

The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management.
Daniel W. Collins, The University of Iowa; Raunaq Pungaliya, Sungkyunkwan University; Anand Vijh, The University of Iowa
Discussant: Tzachi Zach, The Ohio State University

What Have We Learned about Earnings Management? Correcting Disinformation about Discontinuities.
David Burgstahler, University of Washington; Elizabeth Chuk, University of Southern California
Discussant: Nir Yehuda, Northwestern University

IFRS versus U.S. GAAP: Will the Prohibition of LIFO Reduce the Information Quality of Earnings?
Robert Houmes, Jacksonville University; Denise Dickins, East Carolina University; Ruth O'Keefe, Jacksonville University
Discussant: Bob Resutek, Dartmouth College

Managing for the Moment: The Role of Real Activity versus Accruals Earnings Management in SEO Valuation.
S. P. Kothari, Massachusetts Institute of Technology; Natalie Mizik, The University of North Carolina; Sugata Roychowdhury, Boston College
Discussant: Dan Givoly, The Pennsylvania State University
[Paper Withdrawn]

1.27 Sentiment & Earnings
Moderator: Joseph Magliolo, Southern Methodist University
(NASBA Field of Study: Accounting)

Booms, Busts, and Sentiment.
Jeff Coulton, The University of New South Wales; Tami Dinh Thi, The University of New South Wales; Andrew B. Jackson, The University of New South Wales
Discussant: Sugata Roychowdhury, Boston College

Style-Driven Earnings Momentum.
Sebastian Mueller, University of Mannheim
Discussant: Sugata Roychowdhury, Boston College

Managers and Investor Sentiment.
Paul Hribar, The University of Iowa; Phillip J. Quinn, The University of Iowa
Discussant: Sugata Roychowdhury, Boston College

1.28 Forensic Accounting Teaching Cases
Moderator: Dorothy A. McMullen, Rider University
(NASBA Field of Study: Accounting)

A Case of Purchasing Fraud.
Marcia Watson, Mississippi State University; Kevin Dow, University of Alaska Anchorage; Sara Melendy, Gonzaga University

A Methodology for Developing a Case-Based Fraud Examination Course.
Sara Melendy, Gonzaga University; Patricia Johnson, Canisius College; Kevin Dow, University of Alaska Anchorage

AIG and General Re: Helping One Another or Reinsurance Scheme.
Susan W. Hass, Simmons College; Mindy Nitkin, Simmons College; Priscilla A. Burnaby, Bentley University

Baptist Hospital and the State of North Carolina: Muddy Contracts, Alleged Malfeasance and Whistleblowing Aftermath.
Cynthia P. Guthrie, Bucknell University; Eileen Z. Taylor, North Carolina State University

The Marriage of Sharon and Henry Sawbones: A Problem-Based Learning Case in Forensic Accounting.
Jeffrey J. Quirin, Wichita State University; David O'Bryan, Pittsburg State University

1.29 Health Care and Earnings Management Moderator: Arthur Allen, University of Nebraska–Lincoln (NASBA Field of Study: Accounting (Governmental))

The Economic Consequences of Earnings Quality in Nonprofit Hospitals.
Carolyn M. Callahan, The University of Memphis; Charlene P. Spiceland, The University of Memphis; David Spiceland, The University of Memphis
Discussant: Annette Pridgen, The University of Mississippi

Unexplained Zero-Fundraising Expense: An Analysis of Supporting Organization Financial Variables.
Benedikt Quosigk, The University of Texas at San Antonio; Dana A. Forgione, The University of Texas at San Antonio
Discussant: Erica Harris, Rutgers, The State University of New Jersey, Camden

1.30 AIS Challenges in Business Today
Moderator: Kimberly S. Church, University of North Texas
(NASBA Field of Study: Accounting)

The Impact of Trust and IT Capability on Cloud Deployment Success, Firm Performance, and Vendor Satisfaction: A Global Study of Vendor and Adopter Relations.
Gary Garrison, Belmont University; Sang Hyun Kim, Kyungpook National University; Robin Wakefield, Baylor University
Discussant: Yi-Ching Kao, Menlo College

Assurance and Its Relationship with Proliferation of Mobile Payment Services.
Priyanka Meharia, Eastern Michigan University
Discussant: Bachman Fulmer, The Florida State University

Relationship Satisfaction in B2B E-Commerce Trading Partnerships: The Countervailing Effects of Risk and Trust.
Clark Hampton, University of Waterloo; Vicky Arnold, University of Central Florida; Deepak Khazanchi, University of Nebraska at Omaha; Steve G. Sutton, University of Central Florida
Discussant: Jennifer Blaskovich, University of Nebraska at Omaha

1.31 Auditing, Financial Reporting, and IFRS
Moderator: Tony Kang, Oklahoma State University
(NASBA Field of Study: Auditing)

Globalization of the Accounting Profession in the United States: Accountability, Comparability, Mobility, and Employability.
Mehmet C. Kocakulah, University of Southern Indiana; A. David Austill, Union University; Brett J. Long, University of Southern Indiana
Discussant: Jagjit S. Saini, Western Michigan University

SOX Internal Control Deficiencies and Auditors of U.S.-Listed Chinese versus U.S. Firms.
Raymond Reed Baker, The University of Hong Kong; Gary C. Biddle, The University of Hong Kong; Neale G. O'Connor, The University of Hong Kong
Discussant: Ahmed Ebrahim, Fairfield University

1.32 Compensation
Moderator: Yenn-Ru Chen, National Cheng Kung University
(NASBA Field of Study: Accounting)

Asset Write-Downs and Executive Compensation.
Liu-Ching Tsai, National Chia-Yi University; Chaur-Shiuh Young, National Cheng Kung University; Hui-Wen Hsu, National Cheng Kung University
Discussant: Michaela Rankin, Monash University

Unintended Consequences of Capping CEO Compensation: Evidence from China's State-Owned Enterprises.
Fang Hu, Griffith University; Reza Monem, Griffith University
Discussant: Fujen Hsiao, University of Minnesota, Duluth

1.33 Corporate Governance-Management Issue
Moderator: Parveen P. Gupta, Lehigh University
(NASBA Field of Study: Regulatory Ethics)

Insider Control, Group Affiliation and Earnings Management in Emerging Economies: Evidence from India.
Jayati Sarkar, IGIDR; Subrata Sarkar, IGIDR; Kaustav Sen, Pace University
Discussant: Ruei-Shian Wu, Yuan Ze University

Managerial Entrenchment and Open-Market Share Repurchases: The Case of Taiwan.
Ruei-Shian Wu, Yuan Ze University
Discussant: Jenny Lee, Australian National Unviersity

Do Managers Withhold Good News from Labor Unions?
Richard Yiu-Ming Chung, Griffith University; Bryan Byung-Hee Lee, University of Macau; Woo-Jong Lee, The Hong Kong Polytechnic University; Byungcherl Charlie Sohn, City University of Hong Kong
Discussant: Jonathan Du, University of Houston–Victoria

1.34 Corporate Governance
Moderator: Naomi Soderstrom, The University of Melbourne
(NASBA Field of Study: Accounting)

Intellectual Capital, Corporate Governance, and Firm Value.
Paul Kalyta, McGill University
Discussant: Flora Niu, Wilfrid Laurier University

Are All Independent Directors Equally Informed? Evidence Based on Their Trading Returns and Social Networks.
Ying Cao, The Chinese University of Hong Kong; Dan S. Dhaliwal, The University of Arizona; Zengquan Li, Shanghai University of Finance and Economics; Yong George Yang, The Chinese University of Hong Kong
Discussant: Naomi Soderstrom, The University of Melbourne

1.35 Executive Compensation, Disclosure, and Earnings Quality
Moderator: Artie W. Ng, The Hong Kong Polytechnic University
(NASBA Field of Study: Accounting)

Beyond the Restatement Decision: The Persistence of Executive Compensation in Explaining Disclosure Transparency Choice.
Brian Hogan, Northeastern University; Gregory A. Jonas, Case Western Reserve University
Discussant: Stacey Kaden, University of Arkansas

Chief Financial Officer Power, Pay Duration, and Earnings Quality.
Stacey Kaden, University of Arkansas; Juan Manuel Sanchez, University of Arkansas
Discussant: Steven L. Rudnick, Argosy University

CFO Equity Incentives and Voluntary Disclosure.
Shawn X. Huang, University of Arkansas; E. Scott Johnson, University of Arkansas; Juan Manuel Sanchez, University of Arkansas
Discussant: Gregory A. Jonas, Case Western Reserve University

1.36 Fairness and Trust
Moderator: Greg McPhee, Georgia State University
(NASBA Field of Study: Accounting)

When are Signing Bonuses More than Just "Pay to Play"? An Experimental Investigation.
Willie Choi, University of Pittsburgh Discussant: Marcel Van Rinsum, RSM Erasmus University

Do You Fear Your (Heterogeneous) Peers? An Experimental Investigation about Peer-Induced Fairness Concerns in a Capital Budgeting Setting.
Bart Dierynck, Tilburg University
Discussant: Greg McPhee, Georgia State University

Voluntary Disclosure and Perceptions of Fairness.
Ulrike Denker, The Ohio State University; Steven Schwartz, Binghamton University, SUNY; Christopher Ward, The Ohio State University; Richard Young, The Ohio State University
Discussant: Huaxiang Yin, Department of Accountacy, Tilburg University

1.37 Strategy and Control Systems
Moderator: Michelle Lau, Michigan State University
(NASBA Field of Study: Accounting)

The Influence of Control Systems, Incentives and Perceived Environmental Uncertainty on Managers' Willingness to Recommend Strategic Change.
Stuart Napshin, Kennesaw State University; Cathy Beaudoin, The University of Vermont; Anna M. Cianci, Wake Forest University
Discussant: Adam Presslee, University of Waterloo

Strategy Selection, Surrogation, and Strategic Performance Measurement Systems.
Jongwoon (Willie) Choi, University of Pittsburgh; Gary Hecht, University of Wisconsin–Madison; William B. Tayler, Emory University
Discussant: Thomas Vance, University of Waterloo

How Strategy Explanations Reduce the Risk Premium Caused by Choosing More Imprecise Performance Measures.
Ronald N. Guymon, Georgia State University; W. Timothy Mitchell, Georgia State University
Discussant: Michelle Lau, Michigan State University

1.38 Corporate Responsibility Reporting – Part 1
Moderator: Carol M. Jessup, University of Illinois at Springfield
(NASBA Field of Study: Accounting)

The Informational Quality of Corporate Social Responsibility Disclosure: An Exploratory Analysis.
Jean-Noël Chauvey, Université de Montpellier 1; Sophie Spring, Université de Montpellier 1; Charles H. Cho, ESSEC Business School; Dennis M. Patten, Illinois State University
Discussant: Andrew J. Felo, Nova Southeastern University

Voluntary Non-Financial Reporting: The Role of Strategic and Operational Controls.
Fereshteh Mahmoudian, University of Calgary; Jamal Aldin Nazari, Mount Royal University; Irene M. Herremans, University of Calgary
Discussant: Paul Williams, North Carolina State University

Effect of Hofstede's Cultural Differences on CSR Reporting.
Silvia Romero, Montclair State University; Belen Fernandez-Feijoo, Universidade de Vigo
Discussant: John Rigsby, Mississippi State University

1.39 Corporate Social Responsibility – Part 1
Moderator: Lawrence Kalbers, Loyola Marymount University
(NASBA Field of Study: Accounting)

A Survey of Canadian Firms: Motivations for Issuing Standalone CSR Reports.
Lois S. Mahoney, Eastern Michigan University; Linda Thorne, York University
Discussant: Kathleen Sobieralski, University of Maryland University College

The Effect of Corporate Social Responsibility on Enterprise Risk Management.
Tsai-Jyh Chen, National Chengchi University; Nina Chang, National Chengchi University
Discussant: Fengyi Frances Lin, National Taipei University

Does Energy Tax Policy Motivate Business Spending on Greenhouse Gas Mitigation Initiatives?
Cynthia Jeffrey, Iowa State University; Jon D. Perkins, Iowa State University
Discussant: Stephen J. Bukowy, The University of North Carolina at Pembroke

1.40 Environmental Risk and Control
Moderator: Gary John Previts, Case Western Reserve University
(NASBA Field of Study: Accounting)

Corporate Environmental Risk Exposure and Analyst Behavior.
Gus De Franco, University of Toronto; Yue Li, University of Toronto; Yibin Zhou, The University of Texas at Dallas
Discussant: Jamal Aldin Nazari, Mount Royal University

Structuring Social and Environmental Management Control and Accountability: Behind the Hotel Doors.
Lai Hong Chung, Nanyang Technological University; Lee D. Parker, University of South Australia
Discussant: W. Eric Lee, University of Northern Iowa

Is Environmental Governance Substantive or Symbolic? An Empirical Investigation.
Michelle Rodrigue, Université Laval; Michel Magnan, Concordia University; Charles H. Cho, ESSEC Business School
Discussant: Penny Wightman, Hartwick College

1.41 Sustainability Reporting
Moderator: Tony Amoruso, Elon University
(NASBA Field of Study: Accounting)

Environmental Disclosure and Environment Performance.
An Analysis Using Matrix Summaries. Indra Abeysekera, University of Wollongong

Perceptions of Sustainability Report: A Movement to a Higher Standard of Reporting.
I-Hsiang (Hank) Lin, Feng Chia University; Otto Chang, Indiana University Purdue University Fort Wayne; Chun Chia (Amy) Chang, San Francisco State University

Sustainability Reporting Issues: Voluntary Disclosure, Information Content and Message Consistency.
Maureen Francis Mascha, University of Wisconsin–Oshkosh; Cathleen L. Miller, Wayne State University

Web Site Design and Environmental Imagery: An Investigation Using Firms in the Marcellus Shale Drilling Industry.
John A. Pendley, Susquehanna University; Barbara Woods McElroy, Susquehanna University

1.42 Case Studies in Auditing
Moderator: Nancy L. Harp, Clemson University
(NASBA Field of Study: Auditing)

Sentinel Management Group: A Case Study on Attestation Standards.
Charles P. Cullinan, Bryant University; Cassandra Rohland, U.S. Coast Guard Academy
Discussant: Dragan Stojanovic, University of Toronto

Auditing Students Learning by Teaching: A Cash Control Project.
Anne M. A. Sergeant, Grand Valley State University; David M. Cannon, Grand Valley State University
Discussant: Janet Beverley Morrill, University of Manitoba

Teaching Internal Controls Using a Fraud Case at Bank of China.
Huong Higgins, Worcester Polytechnic Institute
Discussant: Shaokun Yu, Northern Illinois University

1.43 Thoughts on Teaching Intermediate Accounting
Moderator: Joseph Riotto, New Jersey City University
(NASBA Field of Study: Accounting)

The IFRS Debate: To Adopt or Not?
Anna Alon, Rollins College
Discussant: Francis J. Farina, Saint Michael's College

Find It, Fix It, and Thrive: The Impact of Insisting on Proficiency in Prerequisite Knowledge in Intermediate Accounting.
Carol Springer Sargent, Macon State College
Discussant: Bryan J. Bessner, George Brown College

Illustrations in Financial Accounting Textbooks: Function and Placement Interact to Affect Student Learning.
Fred Phillips, University of Saskatchewan; Sarah Alford, HergottDuvalStack; Sarah Guina, Deloitte
Discussant: Mary Fischer, The University of Texas at Tyler

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