AUGUST 4–8, 2012  •  WASHINGTON, DC

8.01 2012 Innovation in Accounting Education Award Winner
Moderator: Wallace Wood, University of Cincinnati
(NASBA Field of Study: Accounting)

Panelists:
Sara Melendy, Gonzaga University
Gary Weber, Gonzaga University

8.02 Causal Effects in Accounting
Moderator: Pierre Liang, Carnegie Mellon University
(NASBA Field of Study: Accounting)

Panelists:
Doug Schroeder, Ohio State University

8.03 African Accounting Forum @ AAA
Moderator: Minga Negash, Metro State College of Denver
(NASBA Field of Study: Accounting)

Panelists:
Linda De Beer, International Accounting Standards Board and University of the Witwatersrand
Araya Debessay, University of Delaware
Charles Elad, University of Westminster
Mthuli Ncube, African Development Bank
Simeon O. Okpechi, Southern University at New Orleans
Lesley Stainbank, University of KwaZulu Natal
Enrico Uliana, University of Cape Town
Harvey Wainer, GAAP Monitoring Panel of Johannesburg Securities Exchange and University of the Witwatersrand

8.04 Speed Mentoring for Aspiring TLC Researchers
Moderator: Marsha Huber, Youngstown State University
(NASBA Field of Study: Specialized Knowledge and Applications)

Panelists:
Natalie T. Churyk, Northern Illinois University

8.05 Learning Disabilities (LD) in Introductory Accounting Courses—Experiences from the Classroom
Moderator: Linda Tarrago, Hillsborough Community College, Dale Mabry Campus
(NASBA Field of Study: Personal Development)

Panelists:
Richard W. Kreissle, Landmark College

8.06 Management Control System— Evidence from the Field and the Lab
Moderator: Timothy J. Fogarty, Case Western Reserve University
(NASBA Field of Study: Accounting)

Corporate Governance and Signaling by Managers: An Experimental Investigation.
Sudeep Ghosh, The Hong Kong Polytechnic University; Bin Srinidhi, City University of Hong Kong
Discussant: Jeremy Douthit, The Florida State University

The Role of Visual Attention on Managerial Judgment in Balanced Scorecard Performance Evaluation: Insights from Using Eye-Tracking Device.
Yasheng Chen, Simon Fraser University; Johnny Jermias, Simon Fraser University; Tota Panggabean, Simon Fraser University
Discussant: Timothy J. Fogarty, Case Western Reserve University

8.07 Measuring and Profiling Ethics and Morals of Accountants
Moderator: Donald L. Ariail, Southern Polytechnic State University
(NASBA Field of Study: Behavioral Ethics)

Machiavellianism, Moral Orientation, Social Desirability Response Bias, & Anti-Intellectualism: A Profile of Canadian Accountants.
Anis Triki, University of Central Florida; Gail Lynn Cook, Brock University; Darlene Bay, Brock University
Discussant: W. Eric Lee, University of Northern Iowa

Is the Defining Issues Test the Right Instrument for Accounting Ethics Research?
Anne L. Christensen, Montana State University; Jane M. Cote, Washington State University, Vancouver; Claire K. Latham, Washington State University, Vancouver
Discussant: Ann C. Dzuranin, Northern Illinois University

An Evaluation of the Ethics and Consequences of Goal-Induced Workplace Behavior.
Gary Fleischman, University of Wyoming; Eric N. Johnson, University of Wyoming; Kenton B. Walker, University of Wyoming
Discussant: Keith T. Jones, University of North Alabama

8.08 Behavioral Research in Taxation
Moderator: H. James Williams, Grand Valley State University
(NASBA Field of Study: Taxes)

Egocentric Modeling of Taxpayer Compliance: Attitudes, Past Behavior, and Future Intentions.
Michael L. Roberts, University of Colorado Denver; Theresa L. Roberts, University of Colorado Denver
Discussant: Diana Falsetta, University of Miami

The Effect of Outcome Favorability with Horizontal Equity and Procedural Fairness on Tax Compliance.
Jonathan Farrar, Ryerson University; Linda Thorne, York University
Discussant: Bryan W. Stewart, University of South Carolina

The Impact of Lookup Tables on Use Tax Reporting.
Damon M. Fleming, San Diego State University; Steven L. Gill, San Diego State University
Discussant: Raquel Meyer Alexander, Washington and Lee University

8.09 Book/Tax Conformity
Moderator: Allison Koester, Georgetown University
(NASBA Field of Study: Taxes)

The Association between Book-Tax Conformity and Earnings Management.
Bradley Blaylock, Oklahoma State University; Fabio B. Gaertner, Nanyang Technological University; Terry Shevlin, University of Washington
Discussant: Susan M. Albring, Syracuse University

The Relation between Book-Tax Conformity and Tax and Financial Reporting Aggressiveness: A Longitudinal Study.
Debra A. Salbador, Virginia Tech University; Valaria P. Vendrzyk, University of Richmond
Discussant: Travis Chow, University of Waterloo

Asset and Business Valuation in Estate Tax Cases: The Role of the Courts.
Mark Jackson, University of Nevada, Reno; Sonja Pippin, University of Nevada, Reno; Jeffrey Wong, University of Nevada, Reno
Discussant: Janet Huston, University of South Florida

8.10 A Dialog about Audit Quality
Moderator: Maria F. Rickling, Stetson University
(NASBA Field of Study: Auditing)

An Empirical Investigation of the Impact of Audit and Auditor Characteristics on Auditor Performance.
Walid Alissa, HEC Paris; Vedran Capkun, HEC Paris; Thomas Jeanjean, ESSEC Business School; Nadja Suca, Ministry of Finance, Republic of Croatia

Did the Association between Audit Quality and Analyst Earnings Forecast Properties Change after the Sarbanes Oxley Act of 2002?
Matthew L. Hoag, Gonzaga University; Mark Myring, Ball State University; Joseph H. Schroeder, Michigan State University

Does the Combination of Pressure on Auditors to Sell Non-Audit Services, and Clients' Willingness to Buy Future Services, Result in Reduced Audit Quality?
Monika Causholli, University of Kentucky; Dennis J. Chambers, Kennesaw State University; Jeff L. Payne, University of Kentucky

Restatements: Do They Affect Auditor Reputation for Quality?
Afshad J. Irani, Washington and Lee University; Stefanie L. Tate, University of Massachusetts Lowell; Le (Emily) Xu, University of New Hampshire

Team Social Capital and Accounting Quality: A New Perspective for Audit Quality in Private Firms.
Pietro Andrea Bianchi, IE Business School, Madrid (Spain); Marco Trombetta, IE Business School, Madrid, Spain

8.11 A Dialog about Auditing
Moderator: Melissa Carlisle, Georgia Institute of Technology
(NASBA Field of Study: Auditing)

An Empirical Analysis of Auditor Responses to Debt Covenant Violations.
Gopal V. Krishnan, Lehigh University; Lori B. Shefchik, Georgia Institute of Technology; Wei Yu, The University of Tennessee

Are Capitalized Software Development Costs Informative about Audit Fees?
Gopal V. Krishnan, Lehigh University; Changjiang (John) Wang, Florida International University

How Do Companies React to Restatements? Evidence from Audit Committee Compensation.
Hung-Chao Yu, National Chengchi University; Yu-Chun Lin, National Chengchi University

The Governance Role of Private Debt and the Monitoring Role of External Auditors: Evidence from Covenant Violations.
Liangliang Jiang, Lingnan University; Hui Zhou, Melbourne Business School

8.12 A Dialog about International Perspectives in Auditing
Moderator: Larry M. Parker, Case Western Reserve University
(NASBA Field of Study: Auditing)

Audit Partner versus Audit Firm Rotation: Effects on Audit Quality.
Elena de las Heras Cristobal, Universidad Autónoma de Madrid; Beatriz Garcia Osma, Universidad Autónoma de Madrid; Belen Gill-de-Albornoz Noguer, Universidad Jaume I de Castellón

Does Audit Partner Rotation Enhance Audit Quality? Evidence from Japan.
Kenichi Yazawa, Aoyama Gakuin University

Does Mandatory Audit Firm Rotation Matter to Investors?
Youngdeok Lim, The University of New South Wales

Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries.
Cedric Lesage, HEC Paris; Nicole Ratzinger-Sakel, Ulm University; Jaana Kettunen, University of Jyväskylä

Strategic Group Analysis of the Evolution of Public Accounting Industry in Korea.
Keval Amin, Temple University; Rajiv D. Banker, Temple University; Seok Young Lee, Sunshin Women's College

8.13 Audit Negotiations
Moderator: K. Kelli Saunders, University of South Carolina
(NASBA Field of Study: Auditing)

The Relative Effectiveness of Simultaneous versus Sequential Negotiation Strategies in Auditor-Client Negotiations.
Steve Perreault, Bryant University; Thomas Kida, University of Massachusetts; M. David Piercey, University of Massachusetts
Discussant: Erin L. Hamilton, University of South Carolina

Effectiveness of Client Tactics in Auditor-Client Negotiations and Possible Mitigating Factors.
Jason Bergner, University of Central Missouri; Sean Peffer, University of Kentucky; Robert Ramsay, University of Kentucky
Discussant: Adam Vitalis, University of Wisconsin–Madison

The Impact of Monitoring Mechanisms and Management Incentives on Auditor-Client Negotiations around the Time of an Initial Public Offering.
Helen L. Brown-Liburd, Rutgers, The State University of New Jersey; Arnold Wright, Northeastern University; Valentina Zamora, Seattle University
Discussant: Tracie Majors, The University of Texas at Austin

8.14 Going Concern Opinions
Moderator: Marcus Raymond Brooks, The University of Texas at San Antonio
(NASBA Field of Study: Auditing)

An Empirical Analysis of the Decline in the Information Content of Earnings following Going Concern Qualifications.
Bei Dong, University of South Florida; Dahlia Robinson, University of South Florida; Michael Robinson, University of South Florida
Discussant: Ling Lisic, George Mason University

Does Auditor Gender Affect Issuing a Going-Concern Opinion?
Larelle Chapple, Queensland University of Technology; Sarowar Hossain, The University of New South Wales, Australia
Discussant: Matthew Ege, The University of Texas at Austin

Going Concern Opinion and Cost of Equity.
Keval Amin, Temple University; Jagan Krishnan, Temple University; Joon S. Yang, Sogang University
Discussant: Matthew J. Beck, University of Missouri–Columbia

8.15 Not-for-Profit Audits
Moderator: Stefanie L. Tate, University of Massachusetts Lowell
(NASBA Field of Study: Auditing)

Determinants and Consequences of Tax Service Provider Choice in the Not-for-Profit Sector.
Stevanie Neuman, Texas A&M University; Thomas Omer, Texas A&M University; Anne M. Thompson, University of Illinois at Urbana–Champaign
Discussant: Lisa De Simone, The University of Texas at Austin

The Impact of Post-SOX Supplier Capacity Constraints on the Nonprofit Audit Market.
Nancy C. Feng, Suffolk University; Randal J. Elder, Syracuse University
Discussant: Colleen Boland, Michigan State University

8.16 Compensation Design and Risk
Moderator: Jong C. Park, Old Dominion University
(NASBA Field of Study: Accounting)

CEO Risk Incentives and Firm Performance Following R&D Increases.
Carl Hsin-Han Shen, University at Buffalo, SUNY; Hao Zhang, Rochester Institute of Technology
Discussant: Brian Cadman, The University of Utah

Non-Executive Employee Ownership and Corporate Risk-Taking.
Francesco Bova, University of Toronto; Kalin Kolev, Yale University; Jake Thomas, Yale University; Frank Zhang, Yale University
Discussant: Brian Cadman, The University of Utah

CEO Incentives and Downside Risk.
Mary Lea McAnally, Texas A&M University; Michael Neel, University of Houston; Lynn Rees, Texas A&M University
Discussant: Brian Cadman, The University of Utah

8.17 Conservatism—A Closer Examination
Moderator: Anup Srivastava, Northwestern University
(NASBA Field of Study: Accounting)

Measuring Reporting Conservatism Using the Dichev-Tang (2008) Model.
Jimmy Lee, Singapore Management University
Discussant: Anup Srivastava, Northwestern University

Asymmetric Timeliness of Earnings: Conservatism or Sticky Costs?
Rajiv D. Banker, Temple University; Sudipta Basu, Temple University; Dmitri Byzalov, Temple University; Yunsheng (Janice) Chen, Temple University
Discussant: Anup Srivastava, Northwestern University

Accounting Conservatism, Earnings Properties, and Street Earnings.
Frank Heflin, The Florida State University; Charles Hsu, The Hong Kong University of Science and Technology; Qinglu Jin, Shanghai University of Finance and Economics
Discussant: Anup Srivastava, Northwestern University

8.18 Corporate Social Responsibility and Disclosure
Moderator: Yuan Xie, Fordham University
(NASBA Field of Study: Accounting)

Corporate Social Responsibility Reporting and Information Asymmetry.
Seong Y. Cho, Oakland University; Sohyung Kim, Brock University; Cheol Lee, Wayne State University
Discussant: Albert Tsang, The Chinese University of Hong Kong

Corporate Social Responsibility and Stock Price Crash Risk.
Yongtae Kim, Santa Clara University; Haidan Li, Santa Clara University; Siqi Li, Santa Clara University
Discussant: Albert Tsang, The Chinese University of Hong Kong

Going Green: Market Reaction to CSR Newswire Releases.
Paul A. Griffin, University of California, Davis; Yuan Sun, University of California, Berkeley
Discussant: Albert Tsang, The Chinese University of Hong Kong

8.19 Debt Contracting & Credit Ratings II
Moderator: Carolyn Westfall, University of South Carolina
(NASBA Field of Study: Accounting)

Credit Risk, Corporate Bond Covenant Design and Issuer's Characteristics.
Chao Chen, Fudan University; Rongyi Li, Fudan University

The Role of Accounting Fundamentals, Estimated Taxable Income, and Credit Ratings in the Debt Market during the Financial Crisis.
Ronny K. Hofmann, Maastricht University; Christoph Watrin, University of Muenster

Ultimate Ownership Structure, Government Intervention, and the Maturity Structure of Corporate Debt: Evidence from Chinese List Companies.
Zuoping Xiao, Southwest Jiaotong University; Hong Xie, University of Kentucky

8.20 Earnings Management II
Moderator: Sumantra Chakravarty, California State University, Fullerton
(NASBA Field of Study: Accounting)

Is it Socially Responsible to Manage Earnings?
Jan Barton, Emory University; Marcus Kirk, University of Florida; David Reppenhagen, University of Florida; Jane Thayer, The University of Georgia
Discussant: Sophia J. W. Hamm, The Ohio State University

Product Market Competition, Information and Earnings Management.
Garen Markarian, IE Business School; Juan Santalo, IE Business School
Discussant: Meng Li, The University of Chicago

A Measurement Approach to Conservatism and Earnings Management.
Pingyang Gao, The University of Chicago
Discussant: Jing Wu, University of Pittsburgh

8.21 Firm Disclosures
Moderator: Nana Y. Amoah, Old Dominion University
(NASBA Field of Study: Accounting)

Lying on Iraq, Telling the Truth on 9-11: Market Reactions to Corporate Earnings Announcements.
Ana Marques, NOVA School of Business and Economics; José Tavares, NOVA School of Business and Economics

Short-Termism, Investor Clientele and Firm Risk.
Francois Brochet, Harvard University; Maria Loumioti, Harvard University; George Serafeim, Harvard University

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

Why Do Firms Decrease the Precision of Earnings Forecasts?
Dongyoung Lee, The University of Utah

8.22 Information Content of Voluntary Disclosure
Moderator: Nerissa C. Brown, Georgia State University
(NASBA Field of Study: Accounting)

Industry News, Firm News, and Information Transfers from Management Earnings Forecasts.
David S. Koo, The University of Georgia; Julie J. Wu, The University of Georgia; Eric Yeung, The University of Georgia
Discussant: Nerissa C. Brown, Georgia State University

Interactions between Analyst Earnings Forecasts and Management Earnings Forecasts.
Lawrence Brown, Georgia State University; Ling Zhou, The University of New Mexico
Discussant: Nerissa C. Brown, Georgia State University

How Informative is Qualitative Management Earnings Guidance Compared to Quantitative Guidance?
Matthew T. Hart, Texas Tech University
Discussant: Nerissa C. Brown, Georgia State University

8.23 International Financial Reporting
Moderator: Yun Cheng, Florida Atlantic University
(NASBA Field of Study: Accounting)

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: Qing Liao, University of Wisconsin–Madison
[MOVED TO SESSION 1.26 Measuring Earnings Management]

Does Foreign Company's Shortcut to Wall Street Cut Short Their Financial Reporting Quality? Evidence from Chinese Reverse Mergers.
Kun-Chih Chen, Singapore Management University; Ying-Chou Lin, Missouri University of Science and Technology; Yu-Chen Lin, National Cheng-Kung University
Discussant: Qing Liao, University of Wisconsin–Madison

The Effect of Degree of Convergence to IFRS and Governance System to Quality of Financial Reporting: Evidence From Asia.
Ratna Wardhani, Universitas Indonesia; Sidharta Utama, Universitas Indonesia; Hilda Rossieta, Universitas Indonesia
Discussant: Qing Liao, University of Wisconsin–Madison

8.24 Strategic Disclosure Behavior III
Moderator: Lihong Liang, Syracuse University
(NASBA Field of Study: Accounting)

Accounting-Based Debt Covenant Tightness and Management Earnings Forecasts.
Chul W. Park, The University of Hong Kong; Ray R. Wang, Hong Kong Shue Yan University; Hong Zou, City University of Hong Kong
Discussant: Lihong Liang, Syracuse University

Voluntary Disclosure during Credit Watch.
Kai Wai Hui, The Hong Kong University of Science and Technology; Zhu Lui, University of Connecticut
Discussant: Lihong Liang, Syracuse University

8.25 Valuation and Fair Value Measurement
Moderator: Usha Ramachandran, Georgia State University
(NASBA Field of Study: Accounting)

Market Reaction to Goodwill Impairments.
Thorsten Knauer, University of Muenster; Arnt Wöhrmann, University of Muenster
Discussant: Ramgopal Venkataraman, Southern Methodist University

Recognition versus Disclosure of Fair Values.
Maximilian André Müller, WHU - Otto Beisheim School of Management; Edward J. Riedl, Boston University; Thorsten Sellhorn, WHU - Otto Beisheim School of Management
Discussant: Ramgopal Venkataraman, Southern Methodist University

Earnings, Cash Flows, and Private Debt Valuation.
N. Bugra Ozel, University of California, Los Angeles
Discussant: Shyam V. Sunder, The University of Arizona

8.26 Valuing Income Statement and Balance Sheet Items
Moderator: James Naughton, Northwestern University
(NASBA Field of Study: Accounting)

The Valuation of Earnings and Its Components by Credit Rating Agencies.
Sunhwa Choi, Lancaster University Management School
Discussant: James Naughton, Northwestern University

The Market Pricing of Negative Special Items: A Reexamination.
Xiaotao Kelvin Liu, Northeastern University; Thomas J. Lopez, The University of Alabama; Craig A. Sisneros, University of Colorado Denver
Discussant: James Naughton, Northwestern University

Has the Value of Cash Increased Over Time?
Ji-Woong Chung, The Chinese University of Hong Kong; Boochun Jung, University of Hawaii at Manoa; DuRi Park, The Ohio State University
Discussant: James Naughton, Northwestern University

8.27 Fraud Detection and Investigation
Moderator: Carl Pacini, The Pennsylvania State University Abington College
(NASBA Field of Study: Accounting)

An Analysis of Collusion and Single Perpetrator Frauds.
Tom Madison, St. Mary's University; Orion J. Welch, St. Mary's University; Sandra T. Welch, The University of Texas at San Antonio

Summary Witness Testimony in Federal Tax Litigation Cases.
Brigitte W. Muehlmann, Suffolk University; Priscilla A. Burnaby, Bentley University; Martha A. Howe, Bentley University

The Anatomy of a Whistle-Blower Letter: A Descriptive Study.
Kelly Richmond Pope, DePaul University; Natalie T. Churyk, Northern Illinois University

8.28 Stakeholder Management in the Public Sector
Moderator: G. Robert Smith, Jr., Middle Tennessee State University
(NASBA Field of Study: Accounting (Governmental))

Charitable Contributions and Quality in the U.S. Hospice Care Setting.
Kelly Noe, Stephen F. Austin State University; Dana A. Forgione, The University of Texas at San Antonio
Discussant: Christopher T. Edmonds, University of Delaware

The Origins, Remedies and Continuing Problems of Municipal Bankruptcy in America.
Keren H. Deal, Auburn University at Montgomery; Jan R. Heier, Auburn University at Montgomery; Robert J. Landry, Jacksonville State University
Discussant: Pamela J. Strickland, Methodist University

8.29 Accounting Standards and Convergence
Moderator: Heibatollah Sami, Lehigh University
(NASBA Field of Study: Accounting)

A Content Analysis of the Comment Letters to the FASB and IASB: Accounting for Contingencies.
Anthony D. Holder, Case Western Reserve University; Khondkar E. Karim, University of Massachusetts Lowell

Determinants of the Use of IFRS among Medium-Sized Finnish Entities.
Benita M. Gullkvist, Hanken School of Economics

The Economic Consequences of Global Accounting Convergence: An Experimental Study.
Satoshi Taguchi, Doshisha University; Masayuki Ueeda, Aoyamagakuin University; Satoru Mizutani, Tedukayama University; Kazunori Miwa, Oosaka University

The SEC's Proposed IFRS Roadmap: An Analysis of Comment Letters Using Content Analysis and Textual Software.
Ajay Adhikari, American University; Faleh Al Shameri, University of Mary Washington; Luis Betancourt, James Madison University

8.30 Auditing: International Studies
Moderator: Chengyee Janie Chang, San Diego State University
(NASBA Field of Study: Auditing)

Audit Quality, Earnings Quality and Controlling Owner's Ownership Arrangement: Evidence from an Emerging Market.
Wen-Hua Shen, National Kaohsiung University of Applied Sciences; Ruey-Dang Chang, National Chung Hsing University; Yee-Chy Tseng, National Kaohsiung University of Applied Sciences; Wei-Wen Hsiao, National Sun Yet-sen University

Firms' Reaction to Changes in Political Environment: The Case of Auditor Switches.
Hangsoo Kyung, Baruch College–CUNY; Hakyin Lee, Baruch College–CUNY; Joseph Weintrop, Baruch College–CUNY

IFRS Compliance and Audit Quality in Developing Countries: The Case of Income Tax Accounting in Egypt.
Ahmed Ebrahim, Fairfield University

8.31 Risk and Financial Markets
Moderator: Carol Ann Frost, University of North Texas
(NASBA Field of Study: Finance)

Cost of Capital and Liquidity of Foreign Private Issuers Exempted From Filing with the SEC: Information Risk Effect or Earnings Quality Effect?
Giorgio Gotti, The University of Texas at El Paso; Stacy Mastrolia, Bucknell University
Discussant: Carol Ann Frost, University of North Texas

When Is Insider Trading a Credible Signal in Corporate Acquisitions?
Christina Dargenidou, University of Exeter; Ian Tonks, University of Bath; Fanis Tsoligkas, University of Exeter
Discussant: Jose E. Miranda-Lopez, California State University, Fullerton

Influence of National Culture on Risk Taking in the Banking Industry.
Kiridaran Kanagaretnam, McMaster University; Chee Yeow Lim, Singapore Management University; Gerald J. Lobo, University of Houston
Discussant: Ann Gaeremynck, KULeuven

8.32 Understanding Diversity in Global Accounting Standards
Moderator: Jui-Chin Chang, Texas A&M International University
(NASBA Field of Study: Accounting)

Information Disclosure and Stock Liquidity: Evidence from Borsa Italiana.
Alex Frino, The University of Sydney; Riccardo Palumbo, University of Chieti-Pescara; Francesco Capalbo, Seconda Università di Napoli; Dionigi Gerace, University of Wollongong
Discussant: Alessandro Ala, Durham University

Product Market Power and Analyst Forecasting Activity: International Evidence.
In-Mu Haw, Texas Christian University; Bingbing Hu, Hong Kong Baptist University; Jay Junghun Lee, Hong Kong Baptist University
Discussant: Michael Stich, University of Erlangen-Nuremberg

8.33 Compensation Consultants, Corporate Governments, and Executive Pay
Moderator: Timothy Keune, University of South Carolina
(NASBA Field of Study: Accounting)

The Role of Compensation Consultants on Executive Pay.
Kevin J. Murphy, University of Southern California; Tatiana Sandino, University of Southern California
Discussant: Timothy Keune, University of South Carolina

Do Shareholders Welcome Court Intervention in CEO Pay Matters?
Ana Albuquerque, Boston University; Mary Ellen Carter, Boston College; Luann Lynch, University of Virginia
Discussant: Tatiana Sandino, University of Southern California

8.34 Incentives
Moderator: Dirk E. Black, Duke University
(NASBA Field of Study: Accounting)

Relationships between Accounting Performance and Promotions: Empirical Evidence from Executives in a Conglomerate.
Jonghwan Kim, University of Southern California
Discussant: Dirk E. Black, Duke University

Financial Analysis Used in Clean Development Mechanisms: Fact or Fiction?
Hui Chen, University of Colorado at Boulder; Peter Letmathe, Aachen University; Naomi Soderstrom, University of Colorado at Boulder
Discussant: Garen Markarian, IE Business School

Paygaps and Performance.
Rajiv D. Banker, Temple University; Danlu Bu, SUFE; Mihir N. Mehta, Temple University
Discussant: Asis Martinez-Jerez, Harvard University

8.35 Management Accounting Practice and Strategy
Moderator: Fabienne Miller, Worcester Polytechnic Institute
(NASBA Field of Study: Accounting)

Strategic Management Accounting Practices in Hospitals—Empirical Evidence on their Dissemination under Competitive Market Environments.
Thorsten Knauer, University of Muenster; Maik Lachmann, TU Dortmund University; Rouven Trapp, TU Dortmund University
Discussant: Fabienne Miller, Worcester Polytechnic Institute

Investigation of Management Accounting Technique Implementation and Success.
Marilyn Waldron, University of South Australia
Discussant: Maurice Gosselin, Université Laval
[Paper withdrawn]

Productivity Spillovers in Supply Chain Networks.
Hsihui Chang, Drexel University; Guy D. Fernando, University at Albany, SUNY; Arindam Tripathy, University of Washington, Tacoma
Discussant: Iny Hwang, Seoul National University

8.36 The Effect of Regulation on Executive Compensation Contracts
Moderator: Kay M. Poston, University of Indianapolis
(NASBA Field of Study: Accounting)

The Effect of SEC New Disclosure Requirement on CEO Pay-Performance Sensitivity.
Congcong Li, University of Maryland
Discussant: Edward R. Walker, University of Central Oklahoma

Regulatory Changes and the Asymmetric Sensitivity of CEO Bonus to Earnings.
Sung S. Kwon, York University; Jennifer Yin, The University of Texas at San Antonio; Gordian A. Ndubizu, Drexel University
Discussant: Sandria S. Stephenson, Texas State University–San Marcos

Does SFAS 123 (R) Aggravate Under-Investment?
ChinChen Chien, National Cheng Kung University, Taiwan; ChaurShiuh Young, National Cheng Kung University; SheChih Chiu, National Cheng Kung University
Discussant: Kay M. Poston, University of Indianapolis

8.37 Corporate Responsibility Reporting – Part 2
Moderator: Jim Lampe, Missouri State University
(NASBA Field of Study: Accounting)

The Effect of Earnings Quality and Insiders' Trading on the Relation between CSR and the Cost of Capital: A Study of Taiwanese Firms.
Fengyi Frances Lin, National Taipei University of Technology; Liming Guan, University of Hawaii at Manoa; Chiaming Wu, National Taipei University of Technology
Discussant: Linda Ruchala, University of Nebraska–Lincoln

The "Death of Environmentalism" Debates: Forging Links between SEA and Civil Society Discourses.
Judy Brown, Victoria University of Wellington; Jesse Dillard, Portland State University/Queens University, Belfast Discussant: Barbara W. Scofield, The University of Texas of the Permian Basin

Corporate Social Responsibility, Institutional Investors, and Stock Return Volatility.
Maretno Harjoto, Pepperdine University; Hoje Jo, Santa Clara University; Yongtae Kim, Santa Clara University
Discussant: Joanne Jones, York University

8.38 Tax and Public Policy
Moderator: Noel Addy, Mississippi State University
(NASBA Field of Study: Taxes)

The Interdependence of Corporations and Legislators: A Simultaneous Equations Analysis.
Jason Chen, University of San Diego
Discussant: Mingjun Zhou, DePaul University

An Examination of the Impact of the HOPE and Lifetime Learning Tax Credits from 1998 to 2008: A Tax Policy Analysis.
Maria M. Pirrone, St. John's University; Benjamin R. Silliman, St. John's University
Discussant: Robert Tennant, University of Central Florida

A Survival Analysis of Tax Professionals' Performance and Internship Experience.
Dennis S. Ortiz, The University of Texas at Brownsville; Philip H. Siegel, McCurry & Company, CPAs
Discussant: Joseph Riotto, New Jersey City University

8.39 Algorithmic Research and Social Media
Moderator: Qi Liu, Rutgers, The State University of New Jersey
(NASBA Field of Study: Accounting)

Corporate Prediction Markets: Analysis of Two Empirical Case Studies.
Daniel E. O'Leary, University of Southern California
Discussant: Jeff F. Reinking, University of Central Florida

Association Rule versus Collaborative Filtering: Who Will Win for Traditional Firms?
Jun Dai, Rutgers, The State University of New Jersey; Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey
Discussant: Lizhong Hao, Florida Atlantic University

Do Social Media Matter? Initial Empirical Evidence.
Hui Du, University of Houston–Clear Lake; Wei Jiang, California State University, Fullerton
Discussant: Jeff F. Reinking, University of Central Florida

8.40 Faculty Concerns: Mobility, Productivity, Salaries
Moderator: Mallikarjun G. Hiremath, KLS Gogte College of Commerce
(NASBA Field of Study: Personal Development)

A Model of Individual Accounting Faculty Salaries.
Elizabeth D. Almer, Portland State University; Michelle Bertolini, University of Hartford; Julia L. Higgs, Florida Atlantic University
Discussant: Yvette J. Lazdowski, Plymouth State University

Ranking North American Accounting Scholars Publishing Education Research: 1966 through 2010.
Kimberly A. Zamojcin, Roger Williams University; Richard A. Bernardi, Roger Williams University
Discussant: Timothy J. Fogarty, Case Western Reserve University

8.41 Historical Perspectives on Fraud and Personnel Integration
Moderator: To Be Announced
(NASBA Field of Study: Accounting)

Charles H. Keating, Jr.: A Graphic Example of How the Savings and Loan Crisis Is Repeating Itself Today.
Chester H. Breary, Siena College; Robert W. Russ, Northern Kentucky University

How Successfully Has the Accounting Profession Integrated Women and Minorities? An Analysis of Census Records 1968–2010.
Paul E. Madsen, University of Florida

Illuminating the Limits of Auditor Accountability for Fraud Detection through a Historical Study of Internal Control Evaluation.
Stephanie D. Moussalli, Rhodes College; O. Ronald Gray, University of West Florida; Gokhan Karahan, Delta State University

Toward a Genealogy of Fraud.
C. Richard Baker, Adelphi University

8.42 Pathways Commission: Attracting Students into Accounting Earlier
Panelists will discuss high school dual enrollment, community college paths, the first course in Accounting, college honors courses, and developing an Advanced Placement (AP) course in Accounting.
Moderator: Tracie Nobles, Austin Community College

Panelists:
Advanced Placement Course: Dan Deines, Kansas State University
High School/Dual Enrollment: Glenda Eichman, Manhattan High School, Kansas
First Course in Accounting: Marshall Geiger, University of Richmond
College Honors Courses: Harriet McCracken, Arizona State University
Community College Path: Tracie Nobles, Austin Community College

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