NewsletterTBA2009

American Accounting Association

Second Annual Public Interest Section Meeting

Charleston, South Carolina

17 to 18 April 2009

Friday, 17 April 2009:

8:30 to 12:00 Doctorial Consortium

Consortium Program Chair: Robin Roberts

The Doctoral Consortium is supported by a generous grant from the Kenneth G. Dixon School of Accounting at the University of Central Florida

12:00 TO 1:30 Lunch

Lunch Speaker: Nancy Newman-Limata, PwC’s Carbon Disclosure Assurance Project.

1:45 to 3:15 Public Policy Issues

Moderator: Stanley Davis, Indiana University/Purdue University – Fort Wayne

The Election of Auditors in Government: A Study of Politics and the Professional

Vaughn Radcliffe, University of Western Ontario

Discussant:

~~The performance based research fund (PBRF) in New Zealand: A move towards reductionism in scholarship?~~

~~Gregory A. Liyanarachchi, University of Lethbridge~~

~~Discussant: Steve Sutton, University of Central Florida~~

Regulatory Capture and the United States Tax Profession: Evidence Regarding the Response to Changes in Return Preparer Penalties 2004-2008.

Linda Bradley McKee, College of Charleston

Discussant: Robin Roberts, University of Central Flroida

3:15 to 3:45 Break

3:45 to 5:15 Accounting Theory & Auditing

Moderator:

Rethinking Decision Usefulness

Sue Ravenscroft, Iowa State University & Paul Williams, North Carolina State

Discussant: Barbara Merino, University of North Texas

Moving Toward a Principle-Based Approach to U.S. Accounting Standard Setting: Is it Stakeholder Preference or a Demand for Procedural Justice?

Wendy J. Bailey, University of South Carolina & Kimberly M. Sawers, Seattle

Pacific University

Discussant: Joanne Rockness, UNC – Wilmington

The Big Four Audit Report: Should The Public Perceive It As A Label Of Quality?

Michael Kraten & Ross Fuerman, Suffolk University

Discussant: Charlie Cullinan, Bryant University

5:30 to 6:30 Reception & Light Refreshments

Saturday, 18 April 2009

7:30 to 8:30 Breakfast and Research Forum

SOX 404 and Audit Committees

Abhijit Barua, Florida International University, Yun-Chia Yan, University of New

Orleans & Hua-Wei Huang, SUNY College at Old Westbury.

Casino Gambling and Workplace Fraud

Carol Hartley & Pat Kelly, Providence College

Sustainability Reputation and Environmental Performance

Marty Freedman, Towson University, A.J. Stigliano, St. Joseph’s University

Casino Gambling, Relevant Costs and the Public Interest

Pat Kelly and Carol Hartley, Providence College

Navigating the Complex Maze of Ethics CPE

Harold Rockness & Joanne Rockness, UNC – Wilmington

8:30 to 10:00 Plenary session:

US Treasury Report on the Auditing Profession

Keynote Speaker: Lynn Turner, Former SEC Chief Accountant and Member of the Treasury Advisory Committee on the Auditing Profession

10:00 to 10:30 Break

10:30 to 12:00 Social Accounting Disclosures

Moderator: Nancy Bagranoff, Old Dominion University

An Examination of the Societal Benefits of Corporate Social Responsibility and Corporate Boards’ Use of Executive Compensation to Promote CSR Before and After the Sarbanes Oxley Act of 2002 (SOX)

Lois Mahoney, Eastern Michigan University; Pamela Roush, University of Central

Florida; Linda Thorne & Paul Wayne, York University

Discussant: Marty Freedman, Towson University

The language of U.S. corporate environmental disclosure: a Research note.

Charles H. Cho, Concordia University & Robin W. Roberts, University of Central

Florida

Discussant: Vaughn Radcliffe, University of Western Ontario

Accounting for Quality of Life: A Case Study

Wil Uecker, Rice University; Ann Lents, Attorney at Law and Past President, Center

for Houston’s Future; & Sandra Wegmann, Center for Houston’s Future

Discussant: Sue Ravenscroft, Iowa State University

12:00 to 1:15 Lunch & Best paper awards

1:15 to 3:15 Corporate Governance

Moderator:

Corporate Governance and Autonomous work groups

Martin J. Coe, Western Illinois University

Discussant: Andy Felo, Penn State - Great Valley

Voluntary Disclosure Transparency, Board Independence and Expertise, and CEO Duality

Andy Felo, Penn State - Great Valley

Discussant: Pamela Roush University of Central Florida

Appointment of new executives and subsequent SOX 404 opinion

Abhijit Barua, Florida International University & Yun-Chia Yan, University of New

Orleans.

Discussant: Tim Louwers, James Madison University

Corporate Governance: Corporate Diversification and CEOs Bonus

Hwei Cheng Wang, Alabama A&M University & Chia-Hui Chen, Providence

University (Taiwan)

Discussant: Xiaochuan Zheng, Bryant University

3:15 to 3:45 Break

3:45 to 5:15 Financial reporting & Quality control

Moderator:

CFOs and Controller find FIN 46(R) not useful

Hong Zhu & Jalaal Soroosh, Loyola College in Maryland

Discussant: Howard Rockness, UNC - Wilmington

The Accounting Identity and the Identity of Accountants: The interplay of conceptual and personal frameworks in defining the profession of accounting.

Jim Cataldo & Morris McInnes, Suffolk University

Discussant: Paul Williams, North Carolina State University

The New Economy: Applying a Criminogenic Institutional Framework to Financial Reporting Abuses

Alan G. Mayper & Barbara D. Merino, University of North Texas; Thomas D.

Tolleson, Texas Wesleyan University

Discussant: Christine Earley, Providence College

Second Annual Public Interest Section Meeting

List of reviewers:

Dennis Bline Bryant University

Jesse Dillard Portland State University

Hui Du University of Houston – Clear Lake

Christine Earley Providence College

Stephen Fatafas Washington & Lee University

Andy Felo Penn State – Great Valley

Mary Fischer University of Texas – Tyler

Marty Freedman Towson University

Marshall Geiger University of Richmond

Jeffrey Gramlich University of Southern Maine

Janet Greenlee University of Dayton

Trevor Hopper University of Manchester

Susan Hughes University of Vermont

Bikki Jaggi Rutgers University

Wei Jiang Cal State – Fullerton

Barbara Merino University of North Texas

Tom McKee Medical University of South Caroline

Sarah McVay University of Utah

Sue Ravenscroft Iowa State University

Brian Shapiro St Thomas University

Michael Shaub Texas A&M University

Kathy Simons Bryant University

Charlene Sinkin Bryant University

John Thornton Washington State University

Tony Tinker CUNY – Baruch College

Jiang Wei Cal State - Fullerton

Paul Williams North Carolina State University

Xiaochuan Zheng Bryant University

Mid-year Meeting 2009
Updated July 2009	CALL for Papers for 2010 Midyear Meeting
American Accounting Association Second Annual Public Interest Section Meeting Charleston, South Carolina 17 to 18 April 2009 Friday, 17 April 2009: 8:30 to 12:00 Doctorial Consortium Consortium Program Chair: Robin Roberts The Doctoral Consortium is supported by a generous grant from the Kenneth G. Dixon School of Accounting at the University of Central Florida 12:00 TO 1:30 Lunch Lunch Speaker: Nancy Newman-Limata, PwC’s Carbon Disclosure Assurance Project. 1:45 to 3:15 Public Policy Issues Moderator: Stanley Davis, Indiana University/Purdue University – Fort Wayne The Election of Auditors in Government: A Study of Politics and the Professional Vaughn Radcliffe, University of Western Ontario Discussant: ~~The performance based research fund (PBRF) in New Zealand: A move towards reductionism in scholarship?~~ ~~Gregory A. Liyanarachchi, University of Lethbridge~~ ~~Discussant: Steve Sutton, University of Central Florida~~ Regulatory Capture and the United States Tax Profession: Evidence Regarding the Response to Changes in Return Preparer Penalties 2004-2008. Linda Bradley McKee, College of Charleston Discussant: Robin Roberts, University of Central Flroida 3:15 to 3:45 Break 3:45 to 5:15 Accounting Theory & Auditing Moderator: Rethinking Decision Usefulness Sue Ravenscroft, Iowa State University & Paul Williams, North Carolina State Discussant: Barbara Merino, University of North Texas Moving Toward a Principle-Based Approach to U.S. Accounting Standard Setting: Is it Stakeholder Preference or a Demand for Procedural Justice? Wendy J. Bailey, University of South Carolina & Kimberly M. Sawers, Seattle Pacific University Discussant: Joanne Rockness, UNC – Wilmington The Big Four Audit Report: Should The Public Perceive It As A Label Of Quality? Michael Kraten & Ross Fuerman, Suffolk University Discussant: Charlie Cullinan, Bryant University 5:30 to 6:30 Reception & Light Refreshments Saturday, 18 April 2009 7:30 to 8:30 Breakfast and Research Forum SOX 404 and Audit Committees Abhijit Barua, Florida International University, Yun-Chia Yan, University of New Orleans & Hua-Wei Huang, SUNY College at Old Westbury. Casino Gambling and Workplace Fraud Carol Hartley & Pat Kelly, Providence College Sustainability Reputation and Environmental Performance Marty Freedman, Towson University, A.J. Stigliano, St. Joseph’s University Casino Gambling, Relevant Costs and the Public Interest Pat Kelly and Carol Hartley, Providence College Navigating the Complex Maze of Ethics CPE Harold Rockness & Joanne Rockness, UNC – Wilmington 8:30 to 10:00 Plenary session: US Treasury Report on the Auditing Profession Keynote Speaker: Lynn Turner, Former SEC Chief Accountant and Member of the Treasury Advisory Committee on the Auditing Profession 10:00 to 10:30 Break 10:30 to 12:00 Social Accounting Disclosures Moderator: Nancy Bagranoff, Old Dominion University An Examination of the Societal Benefits of Corporate Social Responsibility and Corporate Boards’ Use of Executive Compensation to Promote CSR Before and After the Sarbanes Oxley Act of 2002 (SOX) Lois Mahoney, Eastern Michigan University; Pamela Roush, University of Central Florida; Linda Thorne & Paul Wayne, York University Discussant: Marty Freedman, Towson University The language of U.S. corporate environmental disclosure: a Research note. Charles H. Cho, Concordia University & Robin W. Roberts, University of Central Florida Discussant: Vaughn Radcliffe, University of Western Ontario Accounting for Quality of Life: A Case Study Wil Uecker, Rice University; Ann Lents, Attorney at Law and Past President, Center for Houston’s Future; & Sandra Wegmann, Center for Houston’s Future Discussant: Sue Ravenscroft, Iowa State University 12:00 to 1:15 Lunch & Best paper awards 1:15 to 3:15 Corporate Governance Moderator: Corporate Governance and Autonomous work groups Martin J. Coe, Western Illinois University Discussant: Andy Felo, Penn State - Great Valley Voluntary Disclosure Transparency, Board Independence and Expertise, and CEO Duality Andy Felo, Penn State - Great Valley Discussant: Pamela Roush University of Central Florida Appointment of new executives and subsequent SOX 404 opinion Abhijit Barua, Florida International University & Yun-Chia Yan, University of New Orleans. Discussant: Tim Louwers, James Madison University Corporate Governance: Corporate Diversification and CEOs Bonus Hwei Cheng Wang, Alabama A&M University & Chia-Hui Chen, Providence University (Taiwan) Discussant: Xiaochuan Zheng, Bryant University 3:15 to 3:45 Break 3:45 to 5:15 Financial reporting & Quality control Moderator: CFOs and Controller find FIN 46(R) not useful Hong Zhu & Jalaal Soroosh, Loyola College in Maryland Discussant: Howard Rockness, UNC - Wilmington The Accounting Identity and the Identity of Accountants: The interplay of conceptual and personal frameworks in defining the profession of accounting. Jim Cataldo & Morris McInnes, Suffolk University Discussant: Paul Williams, North Carolina State University The New Economy: Applying a Criminogenic Institutional Framework to Financial Reporting Abuses Alan G. Mayper & Barbara D. Merino, University of North Texas; Thomas D. Tolleson, Texas Wesleyan University Discussant: Christine Earley, Providence College Second Annual Public Interest Section Meeting List of reviewers: Dennis Bline Bryant University Jesse Dillard Portland State University Hui Du University of Houston – Clear Lake Christine Earley Providence College Stephen Fatafas Washington & Lee University Andy Felo Penn State – Great Valley Mary Fischer University of Texas – Tyler Marty Freedman Towson University Marshall Geiger University of Richmond Jeffrey Gramlich University of Southern Maine Janet Greenlee University of Dayton Trevor Hopper University of Manchester Susan Hughes University of Vermont Bikki Jaggi Rutgers University Wei Jiang Cal State – Fullerton Barbara Merino University of North Texas Tom McKee Medical University of South Caroline Sarah McVay University of Utah Sue Ravenscroft Iowa State University Brian Shapiro St Thomas University Michael Shaub Texas A&M University Kathy Simons Bryant University Charlene Sinkin Bryant University John Thornton Washington State University Tony Tinker CUNY – Baruch College Jiang Wei Cal State - Fullerton Paul Williams North Carolina State University Xiaochuan Zheng Bryant University

Mid-year Meeting 2009

Updated July 2009