American Accounting Association International Accounting Section and IAAER Joint 2008 Midyear Conference and Annual Doctoral/New Faculty Consortium February 7–9, 2008 San Diego, California

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Preliminary Program

IAS DOCTORAL CONSORTIUM

Wednesday, February 6, 2008
6:00 pm – 8:00 pm	Doctoral Student Consortium Faculty Reception
Thursday, February 7, 2008
7:00 am – 6:00 pm	Registration
7:00 am – 8:00 am	Doctoral/New Faculty Consortium Breakfast
8:00 am – 8:10 am	Welcome Carolyn M. Callahan, University of Arkansas-Fayetteville
8:10 am – 9:00 am	International Financial Reporting Issues Accounting — Overview (1.0 CH) Mary B. Tokar, Seconded Partner KPMG IFRG Limited, International Financial Reporting Group
9:00 am – 9:50 am	Editors' Panel Accounting — Overview (1.0 CH) Lee Radebaugh, Brigham Young University, Editor, Journal of International Business Studies and Past Editor of Journal of International Accounting R. Abdel-Khalik, University of Illinois, Editor, The International Journal of Accounting
9:50 am – 10:00 am	Doctoral/New Faculty Consortium Break
10:00 am – 11:00 am	International Accounting–A Panel of Experts Accounting — Overview (1.0 CH) Karl A. Muller, III, The Pennsylvania State University Inder K. Khurana, University of Missouri Ole-Kristian Hope, University of Toronto Gary Sundem, University of Washington-Seattle
11:00 am – 12:00 pm	Break-Out Groups with Panel Members
12:00 – 1:30 pm	Lunch
3:00 – 5:00 pm	Continuing Professional Education Accounting — Intermediate (2.0 CH) How to Incorporate IFRSs into Your Accounting Course Ian Hague, Accounting Standards Board–Canada Cheryl Linthicum, SEC Academic Accounting Fellow and University of Texas – San Antonio Paul Munter, KPMG Mary Tokar, KMPG
6:00 – 8:00 pm	Reception

IAS MID-YEAR CONFERENCE

Thursday, February 7, 2008
3:00 – 5:00 pm	Continuing Professional Education How to Incorporate IFRSs into Your Accounting Course Ian Hague, Accounting Standards Board–Canada Cheryl Linthicum, SEC Academic Accounting Fellow and University of Texas – San Antonio Paul Munter, KPMG Mary Tokar, KMPG
6:00 – 8:00 pm	Welcoming Reception Sponsored by KPMG LLC Welcoming remarks by KPMG LLC
Friday, February 8, 2008
7:00 am – 5:00 pm	Registration
7:00 am – 8:45 am	Breakfast
9:00 am – 10:30 am	Welcoming Remarks Gary J. Previts, Case Western Reserve University and President, American Accounting Association Plenary Session 1 Accounting — Update (1.5 CH) International Financial Reporting Standards Moderator: Mary Tokar, KPMG Mary Barth, International Accounting Standards Board (IASB) and Stanford University
10:30 am – 11:00 am	Break
11:00 am – 12:30 am	Concurrent Session A Accounting — Update (1.5 CH) IFRS Regulatory Developments – The Acceptance of IFRS in U.S. Capital Markets Moderator: Cheryl Linthicum, SEC Academic Accounting Fellow and University of Texas – San Antonio Panelists: Andy McLelland, Auburn University and 2005-2006 SEC Academic Accounting Fellow Sondra Stokes, Associate Chief Accountant, Division of Corporate Finance, U.S. Securities and Exchange Commission Concurrent Session B Accounting — Intermediate (1.5 CH) Accounting Issues in China Moderator: Francesco Bova, Yale University The Reform of Split Share Structure in China and Its Effects on the Capital Market: An Empirical Study Maria Balatbat, University of New South Wales Robert Czernkowski, University of Sydney Fei Lu, University of New South Wales A Ten Year Case Study of Accounting Comparability and Convergence in the People's Republic of China: Yanzhou Coal John L. Haverty, St. Joseph’s University Corporate Ownership and Bid-Ask Spread: Evidence on Information Asymmetry in Chinese Capital Markets Jongmoo Jay Choi, Temple University Heibatollah Sami, Lehigh University Haiyan Zhou, University of Texas - Pan American Discussant: Jian Cao, Florida Atlantic University Concurrent Session C Auditing — Intermediate (1.5 CH) Issues in Auditing Moderator: Vineeta Sharma, Florida International University The Auditor as Regulator – Some US Evidence and Its Implications David Alexander, University of Birmingham Brigitte Eierle, University of Regensburg Christoph Hütten, SAP AG The Provision of Tax Services by Incumbent Auditors and Earnings Management: Evidence from Korea Won Choi, Yonsei University Byung Wook Jun, Yonsei University Ho-Young Lee, Yonsei University Expanding Statutory Auditor Commentary: The Case of the Long Form Audit Report in Poland Danuta Krzywda, Akademia Ekonomiczna Marek Schroeder, The University of Birmingham Discussant: Susan Hughes, University of Vermont Concurrent Session D Accounting — Intermediate (1.5 CH) Disclosure and Reporting Practices Moderator: David Sherman, Northeastern University Internet Diffusion and Growth in Emerging Economies Shirley A. Hunter, Tufts University An Empirical Study of the Impact of Internet Financial Reporting on Stock Prices Syou-Ching Lai, National Cheng Kung University Cecilia Lin, University of Portland Hung-Chih Li, National Cheng Kung University Frederick H. Wu, University of North Texas Risk Reporting Practices by Companies in the Non-Finance in Portugal Jonas Silva Oliveira, University of Aveiro Lúcia Lima Rodrigues, University of Minho Earnings Management Preliminary Evidence from South Africa Carol Elaine Rabin, University of the Witwatersrand Discussant: Tom Lechner, University of Utah
12:30 pm – 1:30 pm	Lunch
2:00 pm – 3:30 pm	Concurrent Session E Accounting — Update (1.5 CH) Panel on Japanese Financial Instrument and Exchange Law Panelists: Nolan Y. Kido, University of Hawaii Richard Y. Kido, Chaminade University of Honolulu Koji Kojima, Kwansei Gakuin University Concurrent Session F Accounting — Intermediate (1.5 CH) Convergence to and Compliance with IFRS Moderator: Albert Tsang, University of Texas at Dallas Assessing the Effectiveness of Financial Reporting Harmonization for Emerging Market Banks: The Case of Banco Serfin Alejandro Hazera, University of Rhode Island Salvador Marin Hernandez, University of Murcia and Economists Educational Organization Kevin T. Stevens, Depaul University Eliecer Campos Cárdenas, Escuela de Posgrado de Administración de Empresas Henry Schwarzbach, University of Rhode Island The Switch from German GAAP to Internationally Accepted Accounting Standards and its Effects on the Cost of Equity Capital Ulf Brüggemann, Lancaster University Carsten Homburg, University of Cologne Does the Extent of Compliance with International Accounting Standards Affect Information Asymmetry? Michael D. Chatham, Radford University The Convergence of Chinese GAAP with IFRS: What Can We Learn from China’s Experience with the Convergence Process? Songlan Peng, York University Joyce van der Laan Smith, Virginia State University Discussant: Haiyan Zhou, University of Texas Pan American Concurrent Session G Accounting — Intermediate (1.5 CH) Cross-listing in the U.S., Disclosure and Shareholder Protection Moderator: David Alexander, University of Birmingham Are Changes in Cross-listing on the U.S. from the Pre- to Post-Sarbanes Oxley Period Associated with Shareholder Protection in Foreign Firms' Home Countries? Haihong He, California State University, Los Angeles Cross Listing, Management Earnings Forecasts, and Firm Values Yaqi Shi, University of Western Ontario JeongBon Kim, The Hong Kong Polytechnic University Michel Magnan, Concordia University Why Do Cross-Listed Firms in the U.S. Voluntarily Release Management Earnings Forecast? Yaqi Shi, University of Western Ontario Michel Magnan, Concordia University JeongBon Kim, The Hong Kong Polytechnic University The Effect of Cultural Distance on the Cost of Capital in Cross-Listed Companies Kathy Otero, University of Texas at El Paso Discussant: Stephen Lin, Florida International University Concurrent Session H Accounting — Intermediate (1.5 CH) International Acquisitions and Diversification Moderator: Ole-Kristian Hope, University of Toronto The Relationship between Systematic Risk and International Diversification: An Empirical Inquiry Kingsley O. Olibe, Kansas State University Augustine C. Arize, Texas A&M University-Commerce James C. Flagg, Texas A&M University The Role of Corporate International Diversification on Firm Value: Evidence from Segment Accounting Data Kingsley O. Olibe, Kansas State University Bob Strawser, Texas A&M University The Cost of Pride: Why Do Acquirers from Developing Countries Pay More? Ole-Kristian Hope, University of Toronto Wayne Thomas, University of Oklahoma Dushyantkumar Vyas, University of Toronto Discussant: Wolfgang Schultze, Universität Augsburg
3:30 pm – 4:00 pm	Coffee Break
4:00 pm – 5:30 pm	Concurrent Session I Accounting — Intermediate (1.5 CH) Analysts Activity Moderator: Haihong He , California State University, Los Angeles Bank-Firm Relationships and Security Analyst Activities: Evidence from Japan Kentaro Koga, University of Illinois at Urbana-Champaign Satomi Uchino, Waseda University International Evidence on Analyst Stock Recommendations, Valuations, and Returns Ran Barniv, Kent State University Ole-Kristian Hope, University of Toronto Mark Myring, Ball State University Wayne Thomas, University of Oklahoma Analyst Following, Corporate Governance and Valuation: Evidence in Emerging Markets Minna Yu, Ball State University Discussant: Giorgio Gotti, University of Massachusetts Boston Poster Session J Accounting — Intermediate (1.5 CH) Is Accounting Conservatism More Pronounced for Chinese Companies Cross-listed on an Overseas Exchange Fan-Hua Kung, Chin Nanhua University Kieran James, University of Southern Queensland Chich-Wen Ting, Nanhua University Chia-Ling Cheng, Nanhua University Neoinstututional Perspective on Why U.S. Auditors Are Having Trouble in Russia: Gazprom Case Anna Alon, University of Central Florida Staffing Independent Board Members: a Self-Selection or a Performance Enhancing Mechanism? Wan-Ying Lin, National Chengchi University Yiling Chen, National Chengchi University Measuring the Expected Outcomes of a Financial Accounting Accounting Unit in Australian Universities Chich-Wen Ting, Nanhua University Chia-Ling Cheng, Nanhua University Fan-Hua Kung, Chin Nanhua University The Effects of Directors and Supervisors Compensations on Firm's Value Chung-Yuan Hsu, National Cheng-Chi University Chuan-Pin Chu, National Cheng-Chi University Preparers' Perceptions of the Costs and Benefits of IFRS Adoption in Australia: "Regulation Gone Mad"? Joanne Pickering, University of Sydney Sally Aisbitt, Open University Business School Sidney J. Gray, University of Sydney Richard Morris, University of New South Wales Accounting for Business Combinations -The Consequences of IFRS Adoption for UK listed companies Renata Stenka, Keele University Phil Ormrod, The University of Liverpool Investment Properties Measured by the Fair Value Model: Association with Share Prices Isabel Lourenço, ISCTE Business School José Dias Curto, ISCTE Business School Concurrent Session K Accounting — Intermediate (1.5 CH) Development of IAS and IFRS Moderator: Michael D. Chatham, Radford University A Comparison of Properties of Earnings, Book Value, and Residual Income for Financial Reporting Under IAS and IFRS Henghsiu Lin, University of Portland Mari Paananen, University of Hertfordshire The Development of Accounting Quality of IAS and IFRS Over Time: The Case of Germany Henghsiu Lin, University of Portland Mari Paananen, University of Hertfordshire IASB and IFRS in Triggering Transparency in Global Financial Reporting: A Legitimacy Context Kazi Saidul Islam, Central Queensland University Discussant: Eva Jermakowicz, Tennessee State University Concurrent Session L Accounting — Intermediate (1.5 CH) Earnings Quality Moderator: Elaine Henry, University of Miami International Earnings Comparability Christof Beuselinck, Tilburg University Philip Joos, Tilburg University Sofie Van der Meulen, Tilburg University Does Recognition Versus Disclosure Matter? Evidence from the Market Valuation of Employee Stock Option Expenses Flora Niu, Wilfrid Laurier University Bixia Xu, Wilfrid Laurier University The Evolution of Accounting Quality: An International Comparison Laurens Cherchye, Catholic University of Leuven Ann Gaeremynck, Catholic University of Leuven Arnt Verriest, Catholic University of Leuven Discussant: Ulf Brüggemann, Lancaster University
5:00 pm – 6:00 pm	Business Meeting
8:30 pm – 10:00 pm	Reception
Saturday, February 9, 2008
7:00 am – 5:00 pm	Registration
7:00 am – 8:45 am	Breakfast
9:00 am – 10:30 am	Plenary Session 2 Accounting — Update (1.5 CH) IASEB Technical Agenda and Project Moderator: Gary Sundem, University of Washington Panelists: Henry Saville, International Accounting Education Standards Board David McPeak, Technical Manager, International Accounting Education Standards Board Karen V. Pincus, University of Arkansas and International Accounting Education Standards Board
10:30 am – 11:00 am	Break
11:00 am – 12:30 am	Concurrent Session M Accounting — Update (1.5 CH) IAESB Technical Agenda and Project Discussion Moderator: Gary Sundem, University of Washington Panelists: Henry Saville, International Accounting Education Standards Board David McPeak, Technical Manager, International Accounting Education Standards Board Karen V. Pincus, University of Arkansas and International Accounting Education Standards Board Concurrent Session N Accounting — Intermediate (1.5 CH) Earnings Management Moderator: Mari Paananen, University of Hertfordshire Earnings Management and Accounting Values: A Test of Gray (1988) Gary P. Braun, University of Texas at El Paso Ramon P. Rodriguez Jr, University of Texas at El Paso Audit Committee Characteristics and Earnings Management in New Zealand Vineeta Sharma, Florida International University Chunli Kuang Shareholder Concentration and Discretionary Accruals: Evidence from an Emerging Market Dharmendra Naidu, The University of the South Pacific Arvind Patel, The University of the South Pacific Discussant: Gerry Gallery, Queensland University of Technology Concurrent Session O Accounting — Intermediate (1.5 CH) Corporate Governance Issues Moderator: Elizabeth A. Gordon, Temple University Corporate Governance and Cash-Based Related Party Transactions in Small New Economy Firms Matthew Suprnowicz, Queensland University of Technology Natalie Gallery, Queensland University of Technology Gerry Gallery, Queensland University of Technology Does Board Structure Have Effect on Extreme Loss and Return? Evidence from Taiwan’s Stock Investments Yiling Chen, National Chengchi University Sunwu Winfred Chen, Shih Chien University Kaohsiung Campus Does Foreign Institutional Ownership Motivate Firms in Emerging Markets to Increase Voluntary Disclosure? Chen-Lung Chin, National Chengchi University Jia-Wen Liang, National Chengchi University Mei-Feng Ling, National Yunlin University of Science and Technology Discussant: John Haverty, St. Joseph's University Concurrent Session P Accounting — Intermediate (1.5 CH) Accounting for and Reporting of Intangibles Moderator: TBA Reporting Intangible Assets: Voluntary Disclosure Practices of the Top Emerging Market Companies Helen Kang, The University of New South Wales Sidney Grey, University of Sydney Accounting for Intangibles: Does Method of Accounting Matter? J.Shaw, University of Mississippi V. Brooks Poole, University of Mississippi Capitalizing Intangibles – The Incremental Information Content of Accruals vs. Cash Flows Tam P. Dinh Thi, Universität Augsburg Wolfgang Schultze, Universität Augsburg Discussant: Shirley Hunter, Tufts University
12:30 pm – 1:30 pm	Lunch
2:00 pm – 3:30 pm	Concurrent Session Q Accounting — Update (1.5 CH) Panel on Current Developments in Chinese Management Accounting Practices Panelists: Raef Lawson, Institute of Management Accountants Tom Lin, University of Southern California Concurrent Session R Accounting — Intermediate (1.5 CH) Cross-listing in the U.S. and Capital Markets Moderator: Kathy Otero, University of Texas at El Paso U. S. Cross-Listing, Credit Ratings, and the Cost of Debt Yigit Atilgan, Baruch College, City University of New York Paquita Friday, Baruch College, City University of New York Aloke Ghosh, Baruch College, City University of New York The European-U.S. GAAP Gap: Amount, Type, Homogeneity, and Value Relevance of IFRS to U.S. GAAP Form 20-F Reconciliations Elaine Henry, University of Miami Stephen Lin, Florida International University Ya-wen Yang, University of Miami Are IFRS – U.S. GAAP Reconciliations Informative? Elizabeth A. Gordon, Temple University Bjorn N. Jorgensen, Columbia University Cheryl L. Linthicum, SEC Academic Accounting Fellow and University of Texas – San Antonio Discussant: Russell Craig, University of Toronto Concurrent Session S Accounting — Intermediate (1.5 CH) Regulations and Institutions Moderator: Anna Alon, University of Central Florida The Impact of Regulatory Enforcement Action on the Earnings Forecasting Behaviour of Initial Public Offer Firms Gerry Gallery, Queensland University of Technology Natalie Gallery, Queensland University of Technology Angela Linus, Queensland University of Technology Corporate Governance Regulation: A New name for Ancient Problem? The Case of Grão Pará and Maranhão General Trading Company Alvaro Ricardino, Pontifícia Universidade Católica de São Paulo Lúcia Lima Rodrigues, University of Minho Sofie Tortelboom Aversari Martins, Fipecapi - Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras – Brazil Political Connections and Accounting Conservatism: Evidence from Malaysia Yuyun A. Sejati, Oklahoma State University The Effect of Institutional Setting on Attributional Content in Management Commentary Reports Walter Aerts, University of Antwerpen Ann Tarca, University of Western Australia Discussant: Chima Mbagwu, Wilfrid Laurier University Concurrent Session T Accounting — Intermediate (1.5 CH) Issues in Corporate Disclosure Moderator: Andrew McLelland, Auburn University The Effect of Disclosure Level on Credit Rating and Cost of Debt Capital in Taiwan Chuan-Pin Chu, National Cheng-Chi University Are Foreign Profitability Disclosures Value-Relevant? Disaggregation Resolves the Puzzle Robert Joliet, University of Liege Aline Muller, Radboud University Revaluating Face: A Comparison of Private Information Sharing Between Two Communitarian Societies Philip A. Lewis, Eastern Michigan University Juan Claudio López, Universidad de Talca Stephen Salter, University of Texas at El Paso Axel K-D. Schulz, The University of Melbourne Discussant: Kentaro Koga, University of Illinois at Urbana-Champaign
3:30 pm – 4:00 pm	Break
4:00 pm – 5:30 pm	Concurrent Session U Accounting — Intermediate (1.5 CH) Value Relevance of Problematic Reporting Issues Moderator: Stella Fearnley, Bournemouth University The Impact of Dirty Surplus Accounting Flows on Financial Performance Measurement and Share Valuation Audrey Hsu, National Taiwan University Stephen Lin, Florida International University Andrew Sbaraglia, Florida International University Value Relevance of IAS 27 (2003) Revisions on Non-controlling Interest: Evidence from Hong Kong Stella So, Hong Kong Baptist University Malcolm Smith, Edith Cowan University The Valuation-Relevance of the Foreign Translation Adjustment: The Impact of Barriers to Entry Suresh Radhakrishnan, University of Texas at Dallas Albert Tsang, University of Texas at Dallas Impact of Bankruptcy Code on the Value of the Going-Concern Opinion to Investors Asad Kausar, Manchester Business School Discussant: Natalie Gallery, Queensland University of Technology Concurrent Session V Accounting — Intermediate (1.5 CH) Issues in Reporting Segments and Global Operations Moderator: Paquita Y. Davis-Friday , Baruch College Comparability of Financial Information and Segmental Reporting: An Empirical Study of the Information Disclosed by International Hotel Groups Pascale Delvaille, ESCP-EAP (Paris Chamber of Commerce) Frédéric Demerens, ADVANCIA-NEGOCIA (Paris Chamber of Commerce) The Impact of Market Segmentation on the Value Relevance of Accounting Information: Evidence from China Stephen Lin, Florida International University Shwu-Hsing Wu, Tainan University of Technology Meihua Koo, University of Nevada, Las Vegas Standardization of Financial Reporting and Corporate Governance Carole Beau , French Universities Benoît Pig É , French Universities Discussant: Helen Kang, The University of New South Wales Concurrent Session W Accounting — Intermediate (1.5 CH) Accounting Development and Transition Moderator: Tony Kang, Florida Atlantic University The Determinants and Consequences of Higher Accounting Quality in Emerging Markets Following IFRS Adoption: Inferences from Kenya Francesco Bova, Yale University Accounting Development in the Nordic Countries a Comparative Study Arne Fagerström, Åbo Akademi Simon Lundh, Linköping University Empirical Study of Financial Reporting Quality by Public Companies in the United Arab Emirates Melvin McFetridge, Zayed University Kenton Swift, Zayed University Discussant: Alejandro Hazera, University of Rhode Island Poster Session X Accounting — Intermediate (1.5 CH) Writing the Future: A Theoretical Justification for a Single Global Currency in International Accounting Ratnam Alagiah, University of South Australia Individual Auditors Risk Propensity and Assessment of Internal Control Risk Charlotte Taylor, The University of the South Pacific Arvind Patel, The University of the South Pacific Shareholder Concentration and Discretionary Accruals: Evidence from an Emerging Market Dharmendra Naidu, The University of the South Pacific Arvind Patel, The University of the South Pacific Board Characteristics and Overvalued Equity: Evidence from Taiwan Min-Jeng Shiue, National Taipei University Chan-Jane Lin, National Taiwan University Yi-Pei Liu, National Taipei University
5:00 pm – 6:00 pm	Business Meeting
8:30 pm – 10:00 pm	Reception

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Each Credit Hour is based on 50 minutes.

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