Research Interaction Forum IV
Wednesday August 8, 2012 — 9:45 am-11:00 am
Please note: Boards 1–20 are assigned to Effective Learning Strategies IV.
Board 21 "Irrelevant" Costs in Healthcare: A Population Study of the Treatment of Schizophrenia in the Province of Manitoba.
Robert G. Biscontri, University of Manitoba; Silvia Alessi-Severini, University of Manitoba
Board 22 A Test of Weak-Form Efficient Market Hypothesis for Taiwanese Stock Market: Application of the Fourier Stationary Test and Unit Root Test.
Yahn-shir Chen, National Yunlin University of Science & Technology; Ju-Lie Liu, National Yunlin University of Science & Technology/Overseas Chinese University
Board 23 Accounting and Auditing in Poland.
Zhemin Wang, University of Wisconsin–Parkside; Zhijun Lin, Hong Kong Baptist University; Yuansha Li, University of Massachusetts-Lowell
Board 24 Accounting Conservatism of Foreign and Domestic Earnings.
Lee-Seok Hwang, Seoul National University; Myung-In Kim, INHA University
Board 25 Aggregate Market Attention and Earnings.
Abdullah Kumas, The University of Texas at Dallas
Board 26 An Examination of Real Earnings Management and Audit Fees in the Banking Industry.
Adam J. Greiner, Florida Atlantic University; Mark Kohlbeck, Florida Atlantic University; Thomas Smith, Florida Atlantic University
Board 27 Are Intra-Year Shifts in the Earnings Distribution by Firms to Avoid Annual Loss Evidence of Earnings Management? Role of Context Specific Capital Market Incentives.
Naibuka Uluilakeba Saune, University of Technology Sydney
Board 28 Are Large Auditors Better at Limiting Reserve Errors among Property—Liability Clients?
Carol Troy, Feng-Chia University, Dayeh University; Wenyen Hsu, Feng-Chia University
Board 29 Asset Restructuring Rumors, Clarification Announcements, and Market Responses.
Huang Li, Southwestern University of Finance and Economics; Susan Gill, Washington State University; Bernard Wong-On-Wing, Washington State University; Yang Dan, Southwestern University of Finance and Economics
Board 30 Audit and Accounting Conservatism: Evidence from Small Private Commercial Banks.
David Y. Chan, Rutgers, The State University of New Jersey; Alexander Kogan, Rutgers, The State University of New Jersey
Board 31 Audit Firm Switch and Engagement Partner Continuance.
Hironori Fukukawa, Hitotsubashi University; Masaru Karube, Hitotsubashi University
Board 32 Auditor Decision Making under Uncertainty: Discovering Auditor Stopping Rules.
Amanda W. White, University of Technology, Sydney; Roger Simnett, The University of New South Wales
Board 33 Auditor Quality, Market Concentration and Performance: Evidence of Taiwanese Audit Firms.
Yi-Fang Yang, Chang Jung Christian University; Yahn-Shir Chen, National Yunlin University of Science and Technology
Board 34 Auditor Tenure, Tax Avoidance, and Firm Valuation.
Li Zheng Brooks, College of Charleston; C. S. Agnes Cheng, Louisiana State University; Pei-Yu Sun, Louisiana State University
Board 35 Auditors' Responses to Opportunistic MEF and CEO Horizon: Some Evidence from Audit Fees and Audit Delay.
Ferdinand A. Gul, Monash University Sunway Campus; Bikki Jaggi, Rutgers, The State University of New Jersey; Karen Lai, The Hong Kong Polytechnic University; Suresh Radhakrishnan, The University of Texas at Dallas
Board 36 Client Importance, Industry Specialization, and Audit Quality: Empirical Evidence from Abnormal Accruals.
YuTing Hsieh, National Taiwan University
Board 37 Compensation Incentives of Credit Ratings Agencies and Predictability of Changes in Default Risk Ratings and Financial Strength Ratings.
Andreas Milidonis, University of Cyprus
Board 38 Corporate Social Responsibility: Themes, Concepts and Relationships.
Jen Yin Yeh, National Pingtung Institute of Commerce; Jen-Hwa Kuo, Chang Jung Christian University; Kuo-Sung Hsieh, Soochow University
Board 39 Cost and Benefits of Innovation Scale-up and Spread: The Adequacy of Existing Cost Models (A Health Care Perspective).
Angela Downey, University of Victoria; Nancy Edwards, University of Ottawa; Suresh Kalagnanam, University of Saskatchewan
Board 40 Danforth Dye Corporation: Teaching the Master Budget with an Interactive Spreadsheet.
Edward R. Walker, University of Central Oklahoma; Bambi A. Hora, University of Central Oklahoma
Board 41 Differential SOX Regulation Regime and ICFR Disclosure Quality.
Hsien-Lian Chiu, National Chengchi University; Ling-Tai Lynette Chou, National Chengchi University
Board 42 Disclosure of Cash Flow Information in Earnings Announcements.
Bin Miao, National University of Singapore; Zinan Zhu, National University of Singapore
Board 43 Do Capital Markets Need a Wake Up Call to Become More Efficient—The Case of Earnings Restatement.
Ling-Chi Cheng, Chung Yuan Christian University; Tsai-yen Chung, Yuan Ze University
Board 44 Do XBRL Filings Enhance Informational Efficiency? Early Evidence from Post-Earnings Announcement Drift.
Jap Efendi, The University of Texas at Arlington; Jin Dong Park, Towson University
Board 45 Does Forecasting Cash Flows Improve the Firm-Specific Information in Analyst Earnings Revisions?
C. S. Agnes Cheng, The Hong Kong Polytechnic University and Louisiana State University; Joseph A. Johnston, City University of Hong Kong; Shanshan Pan, Louisiana State University
Board 46 Does the Interlocking Directorship Hamper Earnings Quality?
Bei Yang, Xi'an Jiaotong University; Jun Fang Wang, Xi'an Jiaotong University; Junrui Zhang, Xi'an Jiaotong University; Peng Wang, Xi'an Jiaotong University; Wei Shu, Sun Yat-Sen University
Board 47 Evaluating the Effect of Industry Specialist Duration on Audit Quality and Audit Fees.
Jose G. Vega, The University of Texas at San Antonio; Dennis M. Lopez, The University of Texas at San Antonio; Jan Smolarski, The University of Texas–Pan American
Board 48 Examining the Informational Role of Analysts' Forecasts and Its Impact on the Relation between Earnings Surprises and Investors' Responses.
Michael Clement, The University of Texas at Austin; Joonho Lee, Singapore Management University; Kevin Ow Yong, Singapore Management University
Board 49 Fair Value in an Opaque Credit Default Swap Market: How Marking-to-Market Pushed the International Credit Crunch.
Alex K. Dontoh, New York University; Fayez A. Elayan, Brock University; Joshua Ronen, New York University; Tavy Ronen, Rutgers, The State University of New Jersey
Board 50 Globalization in Top Accounting Publicatons: An Overview of Foreign Universities Representations from 1985 to 2010.
Jap Efendi, The University of Texas at Arlington; Amy Holmes, The University of Texas at Arlington
Board 51 Going Concern Problems and Information Risk: The Japanese Experience.
Xavier Garza, University of Houston–Victoria; Masashi Okumura, Waseda University
Board 52 Goodwill Measuring Value Creation of Acquisitions: An Empirical Research.
Maaike Lycklama à Nijeholt, Leiden University; Yolanda Grift, Utrecht University; Jos Blommaert, Tilburg University
Board 53 Group Examinations as an Engaged Learning Supplement to Individual Examinations.
Carol A. Hartley, Providence College
Board 54 How Do Firms React to Rivals' Meeting/Beating Analysts' Expectations?
Chen-Lung Chin, National Chengchi University; Jia-Wen Liang, National Chengchi University
Board 55 Idiosyncratic Return Volatility, Earnings Quality and CEO Equity-Based Compensation.
Xiaofeng Peng, Washburn University
Board 56 Importance of Emotional Intelligence Traits for Auditors: A Study Using in Public Accounting Firms.
Edmund Joseph Boyle, University of Rhode Island; Elizabeth Cooper, University of Rhode Island; Henry Schwarzbach, University of Rhode Island
Board 57 Innovative Determinants of Nigerian Bank Financial Condition.
Jonathan Chukwuemeka Njoku, Kuwait-Maastricht Business School
Board 58 Investors' Reaction to Forecast Disaggregation: The Moderating Effect of Forecast Bias.
Lei Dong, Washington State University; Bernard Wong-On-Wing, Washington State University; Gladie Lui, Lingnan University
Board 59 Motivation of Cash Flow Manipulation in Chinese Listed Companies Based on Selection Preference.
Huiting Guo, Chang'an University and Xi'an Jiaotong University; Catherine Chen, Middlesex University; Bin Li, Xi'an Jiaotong University; Junrui Zhang, Xi'an Jiaotong University
Board 60 On Association of Internal Controls Weaknesses and XBRL Filing Deficiencies.
Saeed J. Roohani, Bryant University; Xiaochuan Zheng, Bryant University
Board 61 Optimality of Buy and Sell Timing Decisions by Investment Fund Managers.
Rajiv D. Banker, Temple University; Janice Y. S. Chen, Temple University
Board 62 Ownership Structure, Listed Status and Risk: Evidence from China's Commercial Banks.
Maoyong Cheng, Xi'an Jiaotong University; Huiting Guo, Xi'an Jiaotong University; Junrui Zhang, Xian Jiaotong University; Hong Zhao, Xi'an Jiaotong University
Board 63 R&D Investment around CEO Turnover.
Jing Xu, Rutgers, The State University of New Jersey
Board 64 Reliability of Disclosed Internal Control Weakness and Changes in Disclosure Regulation.
Yanju Liu, University of Toronto
Board 65 Reporting Timeliness, Private Information and Stock Price Synchronicity Morck et al. (2000) Revisited.
Mohammed Sharaf Shaiban, Monash University
Board 66 Sarbanes-Oxley's Impact on the Make-up of Audit Committees.
David H. Sinason, Northern Illinois University; Natalie T. Churyk, Northern Illinois University
Board 67 Separate Financial Reporting Standards and Standard Setting for Private Companies.
Ibrahim H. Elifoglu, St. John's University; Adrian P. Fitzsimons, St. John's University; Benjamin R. Silliman, St. John's University
Board 68 Standard Setting for Private Companies: Realities of the Public Response to the FAF Plan for Improvement.
Maria L. Bullen, Dominican University of California; Gregory S. Kordecki, Clayton State University
Board 69 Student Perceptions of Innovative Teaching Techniques.
Akhilesh Chandra, The University of Akron; William D. Cooper, North Carolina A&T State University; Michael Cornick, Winthrop University
Board 70 The Determinants of Chief Executive Officer Salary.
Hwei Cheng Wang, University of Maryland Eastern Shore; Howard Lawrence, The University of Mississippi; Yung-I Lou, Providence University; Chiulien C. Venezia, Frostburg State University
Board 71 The Effect of Accounting Quality on the Market Timing of Seasoned Equity Offerings and Stock-for-Stock Acquisitions.
Sangwan Kim, The University of North Carolina at Chapel Hill
Board 72 The Effect of Price Delay on the Value Relevance of Earnings.
Sunyoung Kim, Chinese University of Hong Kong; Yan Li, National University of Singapore
Board 73 The Effects of Governance and Contracting Incentives on the Recognition of Intangible Assets under IFRS 3.
Shu-hsing Wu, Chang Jung Christian University; Audrey Wen-Hsin Hsu, National Taiwan University
Board 74 The Effects of Team-Skills Guidance on Student Project Teams.
Jean-Lin Seow, Singapore Management University; Premila Gowri Shankar, Nanyang Technological University
Board 75 The Impact of Political Institutions on Financial Transparency.
Shan Wang, University of Oregon
Board 76 The Impact of the Sarbanes-Oxley Act on Earnings Management Using Classification Shifting: Evidence from Core Earnings and Special Items.
Xudong Li, University of North Texas; Lili Sun, University of North Texas
Board 77 The Influence of SFAS 157 Fair Value Reporting on the Incorporation of Firm-Specific Information into Stock Prices.
Mohamed A. Elbannan, The American University in Cairo/Cairo University
Board 78 The Relationship between Management Ownership and Internal Control Deficiency.
Shinhyoung Kwon, Boston University
Board 79 The Use of Controlling/Management Accounting in Companies Operating in Poland.
Joanna Dynowska, University of Warmia and Mazury in Olsztyn
Board 80 Toward a Framework for Technology Budgets.
Akhilesh Chandra, The University of Akron; Nirup M. Menon, George Mason University; Birendra K. Mishra, University of California, Riverside
Board 81 Trends in Audit Fees: Effects of Sox and Arthur Andersen's Bankruptcy on the U.S Audit Market.
Bharat Sarath, Rutgers, The State University of New Jersey; Hua Xin, Rutgers, The State University of New Jersey
Board 82 Valuation of Intangibles and Intangibles Anomalies.
Wanncherng Wang, National Sun Yat-Sen University
Board 83 Were We Better Off without the Invention of Tracking Stocks? The Wealth Effects of the Elimination of Tracking Stock Structures.
Stephani Mason, Rutgers, The State University of New Jersey
Board 84 Xerox PARC: Lessons Learned from the Development of the Personal Computer.
Wilfred Wu, Washington State University Vancouver; Cecilia Lin, University of Portland
Board 85 Conservative Reporting and Production Market Competition.
Qiang Guo, University of Mannheim
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