American Accounting Association International Accounting Section 12th Annual Midyear Conference and 2nd Annual Doctoral/New Faculty Consortium January 12–14, 2006 Hilton Los Angeles/Universal City Los Angeles, California Hosted jointly with the Auditing Section Funding Provided by the KPMG Foundation

Hotel Information | Registration Information

Preliminary Program

IAS New Faculty/Doctoral Consortium
Thursday, January 12, 2006

7:00 a.m. – 8:15 a.m.	Continental Breakfast (joint with Auditing Section)
8:15 a.m. – 8:30 a.m.	Welcome
8:30 a.m. – 9:30 a.m.	International Financial Reporting Issues Hollis Ashbaugh-Skaife, University of Wisconsin Wayne Thomas, University of Oklahoma
9:30 a.m. – 9:45 a.m.	Break
9:45 a.m. – 11:00 a.m.	Conducting International Research Panel Bruce Behn, University of Tennessee Elizabeth Gordon, Rutgers University Ole-Kristian Hope, University of Toronto Tony Kang, Singapore Management University Ann Tarca, University of Western Australia
11:00 a.m. – 11:15 a.m.	Break
11:15 a.m. – 12:30 p.m.	Break-out Groups with Panel Members
12:30 p.m. – 1:45 p.m.	Lunch (joint with Auditing Section)
1:45 p.m. – 3:00 p.m.	Editors' Panel William Kinney, The Accounting Review Lee Radebaugh, Journal of International Accounting Research
3:00 p.m. – 3:15 p.m.	Break
3:15 p.m. – 4:15 p.m.	Reporting by U.S. Foreign Registrants Cheryl Linthicum, U.S. SEC and University of Texas, San Anotonio
4:15 p.m. – 5:15 p.m.	International Financial Reporting Standards Mary Barth, IASB and Stanford University
5:30 p.m. – 6:30 p.m.	Executive Committee Meeting
6:30 p.m. - 8:30 p.m.	Midyear Conference Welcome Reception (joint with Auditing section)

IAS Midyear Conference
Friday, January 13, 2006

8:30 a.m. – 10:00 a.m.	Welcome and Plenary Session (joint with Auditing Section) Global Standards in Our Profession: A Look at the Horizon Moderator: Jim Sylph, Technical Director of the International Federation of Accountants John Kellas, Chair of the International Auditing and Assurance Standards Board David Brown, International Federation of Accountants' Public Interest Oversight Board and former Chair of the Ontario Securities Commission
10:00 a.m. – 10:15 a.m.	Break
10:15 a.m. – 11:45 a.m.	Plenary Session (separate) Issues in International Accounting Moderator: Paul Munter, KPMG Mary Barth, IASB and Stanford University Charles Heeter, Deloitte & Touche
12:00 p.m. – 1:15 p.m.	Lunch (separate)
1:15 p.m. – 2:45 p.m.	Concurrent Sessions A: Moderator: Aida Sy, Baruch College Cross-Border Investment and the Voluntary Adoption of International Accounting Standards Vicentiu M. Covrig, California State University at Northridge Mark L. DeFond, University of Southern California Mingyi Hung, University of Southern California Discussant: Mari Paananen, Göteborg University Geographic Earnings Disclosure and Trading Volume Ole-Kristian Hope, University of Toronto Wayne B. Thomas, University of Oklahoma Glyn Winterbotham, University of Oklahoma Discussant: Steve Goldberg, Grand Valley State University Does Accounting Choice Influence U.S. Investment in Non-U.S. Companies? Evidence from U.S. Institutional Investment in Australian Companies. Shrutika Chugh, University of New South Wales Neil Fargher, Macquarie University Discussant: Qianhua Ling, Oklahoma State University
1:15 p.m. – 2:45 p.m.	Concurrent Sessions B: Moderator: Gary Cunningham, American University of Beirut Corporate Transparency in China: Factors Influencing Financial Disclosure Levels Richard D Morris, University of New South Wales Queenie Wei Yan Leung, University of New South Wales Sidney J. Gray, University of Sydney Discussant: Hao Zhang, Leeds University The Effect of Institutional Ownership on Earnings Smoothing Through Bank Loan Loss Provisions: Evidence from Japan Wikil Kwak, University of Nebraska at Omaha Ho Young Lee, Yonsei University Discussant: Huong Higgins, Worcester Polytechnic Institute Ownership Structure, Legal Environment, and Timeliness in Loss Recognition in China Liang Chen, Nanyang Technological University Patricia Mui-Siang Tan, Nanyang Technological University Discussant: Annelies Renders, K. U. Leuven
1:15 p.m. – 2:45 p.m.	Concurrent Sessions C: Moderator: Paul Herz, Fort Lewis College The Usefulness of Asset Revaluations for Analysts' Forecasts of UK Firms Andrew A. Anabila, Pace University Discussant: Steven Orpurt, Singapore Management University Earnings Attributes and Investor Protection: International Evidence Kriengkrai Boonlert-U-Thai, Chulalongkorn University Gary K. Meek, Oklahoma State University Discussant: Haihong He, California State University at Los Angeles Financial Reporting Quality, Capital Allocation Efficiency, and Financing Structure: An International Study Kevin Jialin Sun, University of Hawaii at Manoa Discussant: Don Herrmann, Oklahoma State University
2:45 p.m. – 3:15 p.m.	Break
3:15 p.m. – 4:45 p.m.	Concurrent Sessions D: Moderator: Wede Brownell, University of Central Oklahoma An Exploratory Study of Competitive Strategy, Manufacturing Strategy, and Performance Measurement systems in China Jianxin Gong, University of Illinois Ravi K. Kumar, University of Southern California Thomas W. Lin, University of Southern California Discussant: Liang Chen, Nanyang Technological University Bank Ties, Firm Value and Operating Performance: Evidence from Japanese M&As in the 1990s Huong N. Higgins, Worcester Polytechnic Institute Discussant: Aida Sy, Baruch College Identifying Decision Useful Information with the Matrix Format Income Statement Ann Tarca, University Of Western Australia Philip Brown, University of New South Wales and University of Western Australia Phil Hancock, University Of Western Australia David Woodliff, University Of Western Australia Michael Bradbury, Unitec Tony Van Zijl, Victoria University of Wellington Discussant: Ratnam Alagiah, Griffith University
3:15 p.m. – 4:45 p.m.	Concurrent Sessions E: Moderator: Sally Aisbitt, The Open University The Implementation of IFRS in Europe and Accounting Quality: The Case of Sweden. Mari Paananen, Göteborg University Mattias Hamberg, Göteborg University Jan Marton, Göteborg University Discussant: Ann Gaeremynck, K. U. Leuven Finnish Evidence of Implementation and Value Relevance of IFRS Standards Hannu Schadewitz, Turku School of Economics and Business Administration Markku Vieru, University of Oulu Discussant: Eva Jermakowicz, University of Southern Indiana Empirical Evidence on Jurisdictions that Adopt IFRS Ole-Kristian Hope, University of Toronto Justin Jin, University of Toronto Tony Kang, Singapore Management University Discussant: Andrew A. Anabila, Pace University
3:15 p.m. – 4:45 p.m.	Concurrent Sessions F: Teaching Cases Moderator: Teri Conover, University of North Texas The Use of Form 20-F Reconciliations when Teaching International Financial Reporting Standards Susan B. Hughes, Butler University Sachiko Corporation: A Case in International Financial Statement Analysis Mahendra Gujarathi, Bentley College Roynet Public Company Limited: Thai Corporate Governance and Independence of Board Directors Orapin Duangploy, University of Houston at Downtown K. Kleebwaree, Thammasat University S. Lerdsansanee, Thammasat University T. Puthyangkul, Thammasat University T. Raktham, Thammasat University P. Skularriya, Thammasat University P. Teerakathiti, Thammasat University
5:00 p.m. – 6:00 p.m.	Executive Board and Committee Chairs Meeting
6:00 p.m. – 8:00 p.m.	Reception (joint with Auditing section) Universal Studios' Globe Theatre

IAS Midyear Conference
Saturday, January 14, 2006

8:30 a.m. – 10:00 a.m.	Plenary Session (joint with Auditing Section) The Academy Awards Engagement Greg Garrison, Lead Partner for U.S. Assurance Practice, PricewaterhouseCoopers
10:00 a.m. – 10:15 a.m.	Break
10:15 a.m. – 11:45 a.m.	Concurrent Sessions G: Moderator: Tony Kang, Singapore Management University Corporate Governance and the Cost of Debt in the European Union Heidi Vander Bauwhede, K. U. Leuven Discussant: J Shaw, University of Mississippi Corporate Governance and Performance: Controlling for Sample Selection Bias and Endogeneity Annelies Renders, K. U. Leuven Ann Gaeremynck, K. U. Leuven Discussant: Glyn Winterbotham, University of Oklahoma The Reduction of Firms' Ownership Induced Agency Costs Following Financial Reporting Reform in the European Union Jinhan Pae, Queen's University Daniel B. Thornton, Queen's University Michael Welker, Queen's University Discussant: Sally Aisbitt, The Open University
10:15 a.m. – 11:45 a.m.	Concurrent Sessions H: Moderator: Mahendra Gujarathi, Bentley College Capital Gains Taxes, Pricing Spreads and Arbitrage: Evidence from U.S. Cross-Listed Firms Jennifer Blouin, University of Pennsylvania Luzi Hail, University of Pennsylvania Michelle Yetman, University of California at Davis Discussant: SungWook Yoon, Winona State University Cross-Listed Firms and the Value-Relevance of 20-F Reconciliations Lisa A. Hersrud, University of Oregon Discussant: Gary Braun, University of Texas at El Paso Estimates of Default Probabilities in the Corporate Sector Derived From Accounting and Non-Accounting Data Mohamed Azzim Gulamhussen, CEMAF/ISCTE Samuel Lopes, Banco de Portugal Discussant: Flora Niu, Wilfrid Laurier University
10:15 a.m. – 11:45 a.m.	Concurrent Sessions I: Innovations in Teaching International Accounting Moderator: Pat Poli, Fairfield University Panel Members: Erv Black, Brigham Young University Teri Conover, University of North Texas Malcolm Miller, University of New South Wales
12:00 p.m. – 1:15 p.m.	Lunch (separate)
1:30 p.m. – 3:00 p.m.	Concurrent Sessions J: Moderator: Andrew Holt, Metropolitan State College of Denver The Asian Financial Crisis and the Differences in Auditor Conservatism between Big 4 and Non-Big 4: Evidence from Thailand Thanyaluk Vichitsarawong, Oklahoma State University Sompong Pornupatham, Cardiff University Discussant: Christiane Strohm, University of Southern California International Evidence on the Effects of Audit Properties on Cost of Equity Capital Ole-Kristian Hope, University of Toronto Tony Kang, Singapore Management University Wayne Thomas, University of Oklahoma Yong Keun Yoo, Korea University Business School Discussant: Heidi Vander Bauwhede, K. U. Leuven Conservatism and Shareholder Protection: One Effect or Two in the Explanation of Differential Value Relevance of Earnings Across Countries Haihong He, California State University at Los Angeles Karen Teitel, College of the Holy Cross William D. Brown, Syracuse University Discussant: Maria Caban-Garcia, University of South Florida
1:30 p.m. – 3:00 p.m.	Concurrent Sessions K: Moderator: Susan Hughes, Butler University Impetus for Voluntary Independent Director Appointment: A Signaling Perspective Chaur-Shiuh Young, National Chung Cheng University Pei-Gin Hsieh, National Chung Cheng University Proposal for Enhancing Audit Committee Independence in Corporate Governance Veer Singh Varma, University of the South Pacific The Accounting, Economic and Financial Effects of the Foreign Currency Translation Adjustment Svetlana Vlady, Griffith University Ratnam Alagiah, Griffith University Mike Dempsey, Griffith University The Impact of Firm Disclosure Quality on Cross-listing Choices Li Li Eng, Oklahoma State University Qianhua Ling, Oklahoma State University
1:30 p.m. – 3:00 p.m.	Concurrent Sessions L: Moderator: Richard D. Morris, University of New South Wales A True and Fair View of the Principles/Rules Debate David Alexander, University of Birmingham Eva K. Jermakowicz, University of Southern Indiana Sylwia Gornik-Tomaszewski, St. John's University Preparing for IFRS in the UK: FTSE 100 companies Sally Aisbitt, The Open University Peter Walton, The Open University Value Relevance of Disclosed Information about Related Party Transactions Wenxia Ge, McGill University Donald H. Drury, McGill University Steve Fortin, McGill University Feng Liu, McGill University Country Specialization and Analyst Forecast Accuracy: The Value of Accounting Convergence Erik Peek, Maastricht University
3:00 p.m. – 5:00 p.m.	Free Time
5:00 p.m. – 6:30 p.m.	Closing Reception (joint with Auditing section)

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