2008 Annual Meeting
GNP Papers and Presentations

CPE Session 34: Sunday, August 3, 1:00 - 4:00
GNP Research Topics and Teaching Forum
(Accounting Governmental - Overview )
This GNP research/teaching CPE session that has something for everyone, including: Editorial Panel, Cost measurement, management, and control, and Current NFP Issues
Presenters: Bill Baber, George Washington University, (on behalf of Accounting Horizons)
Dana Forgione, University of Texas at San Antonio, (on behalf of RIHFM and NAFAM)
Dale Geiger, Geiger Consulting
Sanjay Kallapur, Indian School of Business (on behalf of The Accounting Review)

Monday, August 4, 2008 - 10:15 - 11:45
Session 1.27: Governmental and Not-for-Profit Developments
(Government and Nonprofit)
Moderator: John D. Neill, Abilene Christian University

Economic Development and "Hypothecation" Issues in Arkansas Bond Defaults, Louella Moore, Arkansas State University - Jonesboro
Discussant: Hong Qu, Carnegie-Mellon University

Public Private Partnerships: A Way to Efficiency or (and) Better Debt Management? Demi Chung, University of Sidney, Australia;
Discussant: Alan K. Styles, California State University - San Marcos

Government Accounting Developments: The Indonesian Experience, Hekinus Manao, Ministry of Finance, the University of Indonesia;
Discussant: Balasubramanian S. Sankaralingam, Max New York Life Insurance Co., Ltd.

Monday, August 4, 2008 - 12 Noon - 1:45
Annual Business Meeting: Hilton Hotel

GNP Section Luncheon: Hilton Hotel
Speaker: Bill Holder, USC, GASB Member

Monday, August 4, 2008 - 2:00 - 3:30
Session 2.19: Government and Nonprofit Accounting and Reporting
(Government and Nonprofit)
Moderator: G. Robert Smith Jr., MTSU

Financial Reporting Incentives for Private Colleges and Universities, David Burgstahler, University of Washington; Kimberly M Sawers, Seattle Pacific University
Discussant: Mary Fischer, University of Texas at Tyler

The Role of Rating Agencies in the Market for Charitable Contributions: An Empirical Test, Teresa P Gordon, University of Idaho; Cathryn L Knock, University of Idaho; Daniel G Neely, University of Wisconsin - Milwaukee;
Discussant: Patricia A Patrick, Shippensburg University of Pennsylvania Debt maturity, credit risk, and information asymmetry: the case of municipal bonds, Kenneth N. Daniels, Virginia Commonwealth University; Demissew Diro Ejara, University of New Haven; Jayaraman Vijayakumar, Virginia Commonwealth University;
Discussant: Barry R Marks, University of Houston - Clear Lake

Monday, August 4, 2008 - 4:00 - 5:30
Session 3.27: Research in the Health Care Industry
(Government and Nonprofit)
Moderator: Rameshwar D. Gupta, Jackson State University

Hospitals: Managing the Environment, Organization, and Bottom Line, Royce D. Burnett, University of Miami; Olga Quintana, University of Miami; Jonathan West, University of Miami
Discussant: Nicole Thibodeau, Willamette University

Pricing Behavior and Incentives in Nonprofit Hospitals, Rabih Y. Zeidan, Texas A&M University - Corpus Christi
Discussant: Christine Petrovits, New York University Hospital Financial Distress, Recovery and Closure: A Political Cost Perspective, Li - Lin (Sunny) Liu, University of Alabama In Huntsville; Kathryn J. Jervis, University of Rhode Island; Mustafa (Mike) Z. Younis, Jackson State University; Dana A. Forgione, University of Texas at San Antonio
Discussant: Pamela C Smith, University of Texas at San Antonio

Tuesday, August 5, 2008 - 10:15 - 11:45
Session 4.23: Regulation Affecting Governments and Nonprofits
(Government and Nonprofit)
Moderator: Jeffrey E Michelman, University of North Florida

The Failure of Private Foundations to Qualify for a Fifty-Percent Tax Rate Reduction, Timothy R Yoder, Mississippi State University; Brian P McAllister, University of Colorado at Colorado Springs
Discussant: Cynthia B Lloyd, Morgan State University

The Effect of Audit Rotation on Auditor Choice and Audit Quality in the Government Audit Market, Jacqueline L Reck, University of South Florida; Suzanne Lowensohn, Colorado State University; Randal Elder, Syracuse University
Discussant: Andrew McLelland, Auburn University

Accounting for Pension Security: A Comparison of Retirement Systems in the U.S. and Italy, Raymond L Hogler, Colorado State University; Herbert G Hunt III, California State University Long Beach
Discussant: Alan K Styles, California State University - San Marcos

Tuesday, August 5, 2008 - 2:00 - 3:30
Session 5.25: Accounting and Auditing Standards for Governmental Performance Reporting
(Government and Nonprofit)
Moderator: Ken A Smith, Willamette University
Panelists: Rita Cheng, University of Wisconsin - Milwaukee
Relmond Van Daniker, Executive Director, Association of Government Accountants
Bill Holder, Government Accounting Standards Board
Stephen Morgan, Institute of Internal Auditors

Tuesday, August 5, 2008 - 4:00 - 5:30
Session 6.26: International Public Sector Accounting Topics
(Government and Nonprofit)
Moderator: Vaughan S Radcliffe, University of Western Ontario

Infrastructure Asset Reporting in Australia: Current Practices and Future Directions, Stewart Jones, The University of Sydney; Robert G Walker, The University of Sydney
Discussant: Bambi Hora, University of Central Oklahoma

The Enabling Impact of Accruals Accounting in the Public Sector, Neil Marriott, University of Winchester; Howard Mellett, Cardiff University; Louise Macniven, Cardiff University
Discussant: Joost P. Van Buuren, Business Universiteit Nyenrode

Discretionary and Specific Accrual Accounting Practices of Local Governments: Influence of Economic Determinants, Robyn Pilcher, Curtin University of Technology; J - L.W. Mitchell Van Der Zahn, Curtin University of Technology
Discussant: Stephanie D Moussalli, University of West Florida

Tuesday, August 5, 2008 - 4:00 - 5:30
Session 6.27: Performance Measurement in the Public Sector
(Government and Nonprofit)
Moderator: Carol Eileen Sullivan, Central Washington University

Issues in Public Sector Performance Measurement, Lynda Gagne, University of Victoria
Discussant: Ken A Smith, Willamette University

A "Balanced-scorecard" Approach to Accountability, The Socializing Change Process within a Public Service Organisation, Heli Marjut Hookana, Turku School of Economics
Discussant: Royce D Burnett, University of Miami

Management Turnover and Accounting Information in Industrial Organization of Chinese Government: Evidence from China's SOE, Fang Hu, City University of Hong Kong
Discussant: Laxmikantham Padakanti, Addis Ababa University

Wednesday, August 6, 2008 - 10:15 - 11:45
Session 7.25: Accounting for Nongovernmental Organizations
(Government and Nonprofit)
Moderator: Joan Hollister, SUNY - New Paltz

Relevance of Performance Agreements and Risk Management to the Financial Performance of Thai State Owned Enterprises, Uthai Tanlamai, Chulalongkorn University; Pornpipat Kaeokla, Ubon Rajathanee University
Discussant: Hekinus Manao, The University of Indonesia

Composition of Supervisory Committees in Trinidad and Tobago Credit Unions, Anthony Roger Bowrin, University of The West Indies; John Ramnanan, University of The West Indies
Discussant: Heli Marjut Hookana, Turku School of Economics

Accounting for NGOs, Compliances and Deviations, Laxmikantham Padakanti, Addis Ababa University Ethiopia;
Discussant: Maria Da Conceição Da Costa Marques, Instituto Superior De Contabilidade E Administração De Coimbra

Wednesday, August 6, 2008 - 10:15 - 11:45
Session 7.26: Auditing in the Public Sector
(Government and Nonprofit)
Moderator: Suzanne Lowensohn, Colorado State University

Market for Former Andersen Clients: Evidence from Government and Non-Profit Sectors, Thomas E. Vermeer, University of Baltimore
Discussant: Marc A Rubin, Miami University

The Association Between Auditors' Management Letters and Financial Reporting Quality: An Empirical Study, Laurence E Johnson, Colorado State University; Suzanne Lowensohn, Colorado State University; Jacqueline Reck, University of South Florida; Stephen P Davies, Colorado State University
Discussant: Randal Elder, Syracuse University

Audit Quality and Audit Premium: In Both Brand Name Reputation and Industry Specialist Perspectives, Yung-Yu Lai, The Overseas Chinese Institute of Technology; Chiaju Kuo, National Taichung Institute of Technology;
Discussant: Daniel G Neely, University of Wisconsin - Milwaukee

Wednesday, August 6, 2008 - 2:00 - 3:30
Session 8.27: Issues Facing Local Governments in the United States
(Government and Nonprofit)
Moderator: Patricia G Lobingier, Virginia Tech

A Predictive Model of Fiscal Distress in Local Governments, John M. Trussel, The Pennsylvania State University at Harrisburg; Patricia A. Patrick, Shippensburg University
Discussant: Kamala Raghavan, Robert Morris University

Examining Financial Behavior in Special Purpose Entities, Robert J. Eger III, Florida State University;
Discussant: Larita Killian, Indiana University at Columbus

A Case for the Amalgamation of Local Municipalities, Geoffrey A Tickell, Indiana University of Pennsylvania
Discussant: Paul F Williams, North Carolina State University

Wednesday, August 6, 2008 - 2:00 - 3:30
Session 8.28: Research on Nonprofit Donor Issues
(Government and Nonprofit)
Moderator: Christine Petrovits, New York University

Does Auditor Reputation Matter to Nonprofit Contributors? Erica Harris, Temple University; Jagan Krishnan, Temple University
Discussant: Ola Marie Smith, Western Michigan University

Restricted Contributions and Fungible Dollars: Can Donors Tell the Difference? Evelyn A McDowell, Rider University
Discussant: Shirley A Hunter, Tufts University

The Role of Information in Charitable Giving: An Experiment, Bryan K Church, Georgia Institute of Technology; Linda M Parsons, University of Alabama;
Discussant: Teresa P Gordon, University of Idaho

Wednesday, August 6, 2008 - 4:00 - 5:30
Session 9.21: Current Nonprofit Topics
(Government and Nonprofit)
Moderator: Annette Pridgen, The University of Mississippi

The Influence of Financial Efficiency and Affect on Individual Donors' Donation Decisions, Evelyn A McDowell, Rider University; Wei Li, Kent State University
Discussant: Linda M Parsons, University of Alabama

The Causes and Consequences of Internal Control Problems in Nonprofit Organizations, Christine Petrovits, New York University; Catherine Shakespeare, University of Michigan; Aimee Shih, New York University
Discussant: Thomas E. Vermeer, University of Baltimore

A Comparison of Earnings Management between Not-for-Profit and For-Profit Hospitals, Essam Elshafie, Northeastern IIlinois University; Pervaiz Alam, Kent State University
Discussant: Dana A. Forgione, University of Texas at San Antonio

Wednesday, August 6, 2008 - 4:00 - 5:30
Session 9.22: Emerging Government and Nonprofit Research Topics
(Government and Nonprofit)
Moderator: Hossein Noorian, Wentworth Institute of Technology

The CPA's Role in Controlling Nursing Home Fraud, Gerald H. Lander, University of South Florida - St. Petersburg; Alan Reinstein, Wayne State University; Katherine Barker, University of South Florida - St. Petersburg; Jeannnie A. Busch, University of South Florida - St. Petersburg (Student)
Discussant: Patricia Johnson, Canisius College

Special District Governments: The Accountability Frontier, Larita J Killian, Indiana University at Columbus
Discussant: Patricia Johnson, Canisius College

Retiree Taxes and Planning Implications for States: A Survey, Kamala Raghavan, Robert Morris University;
Discussant: Hossein Noorian, Wentworth Institute of Technology