2006 Annual Meeting
GNP Papers and Presentations

1.9 Auditing Research in the Nonprofit Sector (Government and Nonprofit)
Moderator: William D. Stout, University of Louisville

An Examination of Audit Fee Determinants in the Nonprofit Sector of the Audit Market.
Yvonne Ellis, Morehouse College; Quinton Booker, Jackson State University
Discussant: Susan E. Cammack, Washburn University

Auditor Attestation of Management's Evaluation of Internal Control: Evidence from the Non-Profit Sector.
Thomas E. Vermeer, University of Baltimore; K. Raghunandan, Florida International University; Dana A. Forgione, Florida International University
Discussant: Alireza Daneshfar, University of New Haven

Auditor Change and Auditor Choice in Non-Profit Organizations.
Stefanie L. Tate, University of New Hampshire
Discussant: Andrea A. Roberts, Boston College

2.11 Governmental Reporting and Disclosure (Government and Nonprofit)
Moderator: Barbara Chaney, University of Montana

Estimating the Value Added by Spending on the Administrative Function in Public Education: Evidence from New Jersey Public Schools.
Yaw M. Mensah, Rutgers University; Michael P. Schoderbek, Rutgers University; Robert H. Werner, Rutgers University
Discussant: Marc A. Rubin, Miami University

The Role and Impact of Types of Disclosure and Other Determinants of Borrowing Costs in the Market for Taxable Municipal Bonds.
Kenneth N. Daniels, Virginia Commonwealth University; Donald R. Deis, Texas A&M—Corpus Christy; Jayaraman Vijayakumar, Virginia Commonwealth University
Discussant: Byron K. Henry, Howard University

Determinants and Implications of Municipal Cash Holdings.
Angela K. Gore, University of Oregon
Discussant: Barry R. Marks, University of Houston—Clear Lake

5.18 Communicating Performance (Government and Nonprofit)
Moderator: Nicole Thibodeau, Naval Postgraduate School

Analyzing the Financial Statements of Nonprofit Organizations: A Study of the Major Sectors.
John M. Trussel, The Pennsylvania State University Harrisburg
Discussant: Pamela C. Smith, The University of Texas at San Antonio

Communicating Performance: The Extent and Effectiveness of Performance Reporting by U.S. Colleges and Universities.
Teresa P. Gordon, University of Idaho; Mary Fischer, The University of Texas at Tyler
Discussant: Alice A. Ketchand, Sam Houston State University

>Communicating Government Performance: The Role of Newspapers.
Kenneth A. Smith, Willamette University; Ottalee Schiffel, State University of New York at Geneseo; Justin Marlowe, University of Kansas
Discussant: Lela D. "Kitty" Pumphrey, Idaho State University

6.13 Corporate Governance in Governments (Government and Nonprofit)
Moderator: C. Catherine Chiang, North Carolina Central University

Auditor Specialization and Perceived Audit Quality, Auditee Satisfaction and Audit Fees in the Local Government Audit Market.
Randal J. Elder, Syracuse University; Laurence E. Johnson, Colorado State University; Suzanne Lowensohn, Colorado State University
Discussant: Marshall K. Pitman, The University of Texas at San Antonio

Should More Local Governments Purchase a Bond Rating?
Arthur Allen, University of Nebraska-Lincoln; George Sanders, Western Washington University; Donna Dudney, University of Nebraska—Lincoln
Discussant: Bambi A. Hora, University of Central Oklahoma

A Municipal Audit Fee Model Using Structural Equation Modeling.
Gary Giroux, Texas A&M University; Andrew McLelland, Auburn University
Discussant: Paul A. Copley, James Madison University

7.22 Reporting Government Performance Measures (Government and Nonprofit)
Moderator: Rita Cheng, University of Wisconsin-Milwaukee

Panelists:

Relmond Van Daniker, Association of Government Accountants
Terry Patton, GASB
John Hummel, KPMG LLP
Ola Smith, Western Michigan University

8.17 Government and Nonprofit Potpourri (Government and Nonprofit)
Moderator: Kamala R. Raghavan, Robert Morris University

An Empirical Investigation of Changes in Charity Care Spending by Nonprofit Hospitals in Response to Mandatory Threshold Law.
Frances A. Kennedy, Clemson University; Laurie B. McWhorter, Mississipi State University; Jennifer Troyer, The University of North Carolina at Charlotte; Caleb Stroup, The University of North Carolina at Charlotte
Discussant: Charles W. Stanley, Baylor University

Founding Family Influence and Private Foundation Performance.
Brian McAllister, Wichita State University; Arthur Allen, University of Nebraska—Lincoln
Discussant: Christine Petrovits, New York University

The Leviathan Dynamic of Statehood: The Fiscal Effects of Statehood in New Mexico and Arizona, 1880s–1920s.
Stephanie D. Moussalli, Nicholls State University
Discussant: Nazik S. Roufaiel, State University of New York Empire State College

Government and Nonprofit Research Forum Papers

31. Sarbanes-Oxley: Impact and Implications for Not-for-Profit Organizations.
Saleha Khumawala, The University of Houston; Daniel Neely, The University of Houston

32. Who, What and How: An Analysis of Fraud in Nonprofit Entities.
Janet S. Greenlee, University of Dayton; Mary Fischer, The University of Texas at Tyler; Elizabeth Keating, Harvard University; Teresa Gordon, University of Idaho