2004 Annual Meeting Program
Public Interest Concurrent Sessions
Monday, August 9, 2004 — 10:30 am-12:00 noon
1.8. The Sarbanes-Oxley Act: More or Less (Public Interest)
Moderator: Paul Williams, North Carolina State University
Panelists: Sara Reiter, Binghamton University
Robert Sack, University of Virginia Darden Graduate School
Lynn Turner, Former SEC Chief Accountant, Managing Director Glass Lewis, Sun Microsystems corporate board member and Senior Advisor to Kroll, Inc.
Tuesday, August 10, 2004 — 10:30 am-12:00 noon
4.12 Corporate Governance and Various Views of S-OX (Public Interest)
Moderator: John Thornton, Washington State University
Procedural Justice Theory in the Auditing Domain: An Analysis of the Sarbanes-Oxley Act
Barbara Woods McElroy, Susquehanna University; Christine Cooper, Susquehanna University;
Discussant: Dwight M. Owsen, Long Island University
The Law of Unintended Consequences? Assessing the Costs, Benefits, and Outcomes of the Sarbanes-Oxley Act
Michael G. Alles, Rutgers Business School; Alexander Kogan, Rutgers Business School; Miklos Vasarhelyi, Rutgers University;
Discussant: Mary Oliverio, Pace University
An Exploratory Study of the Effects of the Sarbanes-Oxley Act, the SEC, and National Stock Exchange(s) Rules on Audit Committee Alignment
Louis Braiotta, State University of New York at Binghamton; Jian Zhou, SUNY at Binghamton;
Discussant: Alan Reinstein, Wayne State University
Tuesday, August 10, 2004 — 2:00 pm-3:30 pm
5.12 Rhetorical Views of Accountability and the Profession (Public Interest)
Moderator: Alan Mayper, University of North Texas
The Accounting Profession: Substantive Change and/or Image Management
Rodney K. Rogers, Portland State University; Jesse F Dillard, Portland State University; Kristi Yuthas, Portland State University;
Discussant: Tony Tinker, University of South Australia
Interpreting Middle Range Social Accounting Projects: Language Theory, Accounting and Democracy
Glen D Lehman, University of South Australia;
Discussant: Ed Arrington, UNCG
Auditing and the sociopathic manager: critical reflections on current practices and standard setting processes
Peggy Dwyer, University of Central Florida; Sharon Howell, University of Central Florida; Jo Lacy, University of Central Florida;
Discussant: Steven Filling, California State University-Stanislaus
5.13 Accounting Education—Post Enron and Sarbanes-Oxley (Public Interest)
Moderator: Linda Ruchala, University of Nebraska
Panelists: Barbara Merino, University of North Texas
Paul Williams, North Carolina State University
Art Wyatt, University of Illinois
Steve Zeff, Rice University
Tuesday, August 10, 2004 — 4:00 pm-5:30 pm
6.11 The Academy, Education and Globalization (Public Interest)
Moderator: Michael Gaffikin, University of Wollongong
Rendering Accountability Invisible
Brian Shapiro, University of St. Thomas (St. Paul);
Discussant: Paul Williams, North Carolina State University
Their Version of the Public Trust: A Deconstruction of the PricewaterhouseCoopers Position on Accounting Education
Timothy J. Fogarty, Case Western Reserve University;
Discussant: Sue Ravenscroft, Iowa State University
Giving Accounts: A Critical Analysis of Competing Accounts of Globalization using a Habermasian Framework
C. Richard Baker, University of Massachusetts Dartmouth;
Discussant: Aida Sy, University of Sorbonne
6.13 Public Interest Potpourri (Public Interest)
Moderator: Robert Milbrath, University of Houston
Integrating Hotel Environmental Strategies With Management Control
Lee D. Parker, The University of Adelaide;
Discussant: Thomas Klammer, University of North Texas
Are Joint Venture Nonprofit Hospitals For-Profits "in Disguise"?
Pamela C. Smith, The University of Texas at San Antonio;
Discussant: John Brozovsky, Virginia Tech
Relating Underlying Philosophies/Motivations and Models/Operating Systems to Achieve Improved Social and Environmental Accounting Disclosures
M. R. Mathews, School of Accounting, Charles Sturt University, Bathurst, NSW, Australia.; M. A. Reynolds, Western Washington University;
Discussant: Sudhir Lodh, University of Western Sydney
Wednesday, August 11, 2004 — 10:15 am-11:45 am
7.17 Social Performance and Environmental Accounting Issues (Public Interest)
Moderator: Nancy Christie, Seattle Pacific University
An Examination of the Effectiveness of SOP 96-1, Environmental Remediation Liabilities
Allan Graham, University of Rhode Island; Jennifer Mueller, Auburn University;
Discussant: Janet Mobus, University of Washington, Tacoma
Reputation and its Attributes: Corporate Social Performance Measures that Provide Guiding Evidence for Social Disclosure
Raymond E Figlewicz, Deceased; Eugene Szwajkowski, University of Illinois - Chicago; Deborah Jones, Wayne State University;
Discussant: David McIntyre, Clemson University
Values and Attitudes toward Social and Environmental Accountability
William E. Shafer, Lingnan University; Kyoko Fukukawa, Bradford University, UK;
Discussant: M. Mathews, School of Accounting, Charles Sturt University, Bathurst, NSW, Australia.
Wednesday, August 11, 2004 — 2:00 pm-3:30 pm
8.16 Images of Accounting, the Accountant and the Accounting System (Public Interest)
Moderator: Mohamed Bayou, University of Michigan-Dearborn
Good Options, Bad Options: Metaphors and Accounting For Stock Options
L. Melissa Walters, Loyola University New Orleans; Joni J Young, University of New Mexico;
Discussant: Vaughan Radcliffe, University of Western Ontario
Enterprise Resource Planning Systems: The Physical Manifestation Of Administrative Evil
Jesse Dillard, Portland State University; Linda Ruchala, University of Nebraska; Kristi Yuthas, Portland State University;
Discussant: C. Richard Baker, University of Massachusetts Dartmouth
The Image of the Accountant in a German Context
Andreas H. Hoffjan, University of Muenster, Germany;
Discussant: O. Graves, University of North Texas
8.17 Financial Reporting: Stakeholder Theory and Ethics (Public Interest)
Moderator: Patty Lobingier, George Mason University
A Suggestion for Financial Reporting to Promote Win-Win Targets in a Zero-Sum Scenario
Lawrence R. Hudack, Barry University; John P. McAllister, Kennesaw State University;
Discussant: Ann Watkins, University of North Carolina-Greensboro
Ethical Corporate Citizenship: Does it Pay?
Janelle Blazovich, Texas A&M University; Mary Lea McAnally, Texas A&M University; Murphy Smith, Texas A&M University;
Discussant: Michael Maher, University of California, Davis
Stakeholder Theory of Management and Accountability as foundations for an External Reporting Conceptual Framework
George Joseph, Savannah State University;
Discussant: Phil Shane, University of Colorado
Wednesday, August 11, 2004 — 4:00 pm-5:30 pm
9.14 Integrative Session (FARS and PIAS): Corporate Governance (Public Interest)
Moderator: David McIntyre, Clemson University
The Effect of the Sarbanes Oxley Act on Earnings Management: What has Changed?
Daniel A Cohen, Northwestern University; Aiyesha Dey, Northwestern University; Thomas Z Lys, Northwestern University;
Discussant: Krishna Kumar, The George Washington University
Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002
Haidan Li, University of Iowa; Morton Pincus, University of Iowa; Sonja Olhoft Rego, University of Iowa;
Discussant: Krishna Kumar, The George Washington University
Corporate governance mechanisms and the early filing of CEO certification
Brett R. Wilkinson, Baylor University; Curtis E Clements, Baylor University;
Discussant: Andrew Felo, The Pennsylvania State University
9.16 Auditor Independence, Fraud Detection and The Public Interest (Public Interest)
Moderator: Carol Leary, George Mason University
Auditor Independence and Family-Owned Audit Firms: The Clarkson and Ross Brothers as directors of audit clients
Laura D MacDonald, Wilfrid Laurier University, Ontario, Canada; Dean Neu, University of Calgary, Alberta, Canada; Alan J. Richardson, York University, Toronto, Canada;
Discussant: Dale L. Flesher, University of Mississippi
Commercial Lending Officers Perceptions of Independence Impairment Related to Accounting Firm Alternative Practice Structures: A Behavioral Experiment
James J. McKinney, Howard University;
Discussant: Roselyn Morris, Texas State University-San Marcos
A Study of How Auditors Utilize the Response and Physical Behaviors of Interviewees for Detecting Deception in Audit Inquiries
Chih-Chen Lee, Florida International University; Robert B. Welker, Southern Illinois University at Carbondale;
Discussant: Michael Coyne, Bucknell University
Back to Table of Contents
|
