American Accounting Association

2008 Joint Conference of the
AAA Public Interest Section and
Academy of Accounting Historians

April 11-12, 2008
Arlington, VA

Registration
Continental Breakfast

Welcome
Hiroshi Okano and Stephen Walker (President and Past-President of the Academy of Accounting Historians)
Alan Mayper and Pamela Roush (President and Presiding Officer of Public Interest Section)

General Session I
1.5 CH, AUDITING
International Auditing Standards and Public Interest in Global Capital Markets
Bill Gradison, Board Member, The Public Company Accounting Oversight Board

Break

Concurrent Sessions
1.5CH, ACCOUNTING, ACCOUNTING RESEARCH, INTERMEDIATE

Accounting History Session A
Session Chair: Hiroshi Okano, Osaka City University

• "Currency Translation in Colonial and Early America: Evidence from Students' Ciphering Books" by Joan Hollister and Sally Schultz, SUNY New Paltz
  Discussant:Tom Tyson, St. John Fisher College



• "Pierre Boucher and the 1803 Edition of La Science des Negocians : Accounting in the Republic" by Stephanie D. Moussalli, University of West Florida, Dale L. Flesher, University of Mississippi and Yannick Lemarchand, Université de Nantes
  Discussant:James J. McKinney, University of Maryland



• "The Search for Standard Costing in the United States and Britain" by R.K. Fleischman, University of South Florida, T. Boyns, Cardiff University and T.N.Tyson,St. John Fisher College
  Discussant:Tomo Suzuki, University of Oxford



• "A History of Accounting and Economics: Rebuilding the Domain of ‘Accounting' Based On Accounting for the Euro" by Tomo Suzuki (University of Oxford)
  Discussant:Christopher Napier, Royal Holloway, University of London

Public Interest Session B
1.5CH, ACCOUNTING, INTERMEDIATE
Session Chair: Parveen P. Gupta, Lehigh University

• "Rights, Needs and Equality of Opportunity for Healthcare: A Financial Analysis of Morality" by Kathryn J. Jervis, University of Rhode Island, Gerson M. Goldverg, New Mexico State University, and Alan Cutting, Roger Williams University
  Discussant: Sue Zumas, York College of Pennsylvania



• "Towards Defining the Role of Accounting in Environmental Management: An Examination within the Healthcare Industry" by Royce D. Burnett, University of Miami, Olga Quintana, University of Miami, and Jonathan West, University of Miami
  Discussant: Charles Cullinan, Bryant University



• "The Evolution of U.S. Healthcare Delivery Systems: The Changing Role of Accounting" by Stanley W. Davis, Indiana-Purdue University and George Schmelzle, Missouri State University
  Discussant: Andy Felo, Penn State University at Great Valley



• "Addressing the Healthcare Crisis: An Accounting Perspective" by Phillip Jacoby, American University and Brent McCallum, American University
  Discussant: Stephen S. Brigham, University of Kentucky

Luncheon
Speaker: Gary J. Previts - President of the American Accounting Association and
E. Mandell de Windt - Professor, Case Western Reserve University

Topic: A Briefing on the AAA’s Strategic Initiatives

General Session II
1.5CH, ACCOUNTING, INTERMEDIATE
Editors' Perspectives on Public Policy and Historical Research
Panel Members:

Michael Alles (International Journal of Disclosure and Governance)
Richard Fleishman (Accounting Historians Journal)
Larry Gordon (Journal of Accounting and Public Policy)
Paul Williams (Accounting and the Public Interest)

Concurrent Sessions

Accounting History and Public Interest Interaction Session A
1.5CH, ACCOUNTING, INTERMEDIATE
Session Chair: Patrick Kelly, Providence College

• "The Audit Company of New York: The Rise and Fall of an American Giant" by George Romeo,Rowan University and James J. McKinney, University of Maryland
  Discussant:Robert W. Russ, Northren Kentucky University



• "PricewaterhouseCoopers and Ernst & Young are Different: Auditor Monitoring Strength Differences Among the Big 4" by Ross Fuerman and Michael Kraten, Suffolk University
  Discussant: Linda Ruchala, University of Nebraska Lincoln



• "Trends in the Accounting Profession: Where We've Come, Where We're Going" by Joan Cezair, Fayetteville University
  Discussant:Duane Kennedy, Waterloo University



• "On Our Honor: A Policy Response to Academic Misconduct in Accounting Programs" by Stephen S. Brigham, University of Kentucky
  Discussant:Kathleen Sobieralski, Indiana State University

Accounting History and Public Interest Interaction Session 2
1.5CH, ACCOUNTING, INTERMEDIATE
Session Chair: Gary Previts

• "Accounting Histories of Women: Beyond Recovery?" by Stephen P. Walker, Cardiff University
  Discussant: Stephanie Moussalli, University of West Florida



• "Task Control in South Carolina's Low Country Plantations of the 1840s" by Louis J . Stewart, Howard University
  Discussant: Richard K. Fleischman, University of South Florida



• "The Growth of the National Association of Black Accountants (NABA): 1969-2007" by Helen G. Gabre, Alabama A&M University and Dale L. Flesher, University of Mississippi
  Discussant:Stephen P. Walker, Cardiff University



• "Accounting and Aircraft: Standard Setting and the Inventive Method" by Michael P. Coyne, Bucknell University and Elton G. McGoun, Bucknell University
  Discussant: Patrick Kelly, Providence College

Forum Session Paper Presentation and Reception
1.5CH, ACCOUNTING, INTERMEDIATE

5:30pm - 6:00pm

General Session III: Testing Historically-Motivated Hypotheses
1.5CH, ACCOUNTING, INTERMEDIATE

Presentations:
Greg Waymire, Emory University
Paul Miranti, Rutgers University

Break

Concurrent Sessions

Accounting History Session A
1.5CH, ACCOUNTING, INTERMEDIATE
Session Chair: Greg Waymire, Emory University

• "The Chesapeake and Ohio Canal Company: A Study of a 19th Century Corporation's Efforts to Reach Financial Success" by Robert W. Russ, Northern Kentucky University, Gary J. Previts, Case Western Reserve University and Edward N. Coffman, Virginia Commonwealth University
  Discussant:Jan Richard Heier, Auburn University Montgomery



• "The Struggle of Independent Carriers by Water Against the Regulatory Oversight, 1910-1940" by Jan Richard Heier (Auburn University Montgomery)
  Discussant: Dale Flesher, University of Mississippi



• "Debunking History at the Ford Motor Company. The Accounting Archives Challenge Two Popular Legends" by Yvette Lazdowski, Plymouth State University
  Discussant: Sally Schultz, SUNY New Paltz



• "Avondale Estates: A Case Study in Governmental Accounting and Auditing- A Historical Approach" by Donald L. Ariail, Texas A&M University, Joe Durden, Nova Southeastern University, Marilynn Leathart, Texas A&M University and Lynette Chapman-Vasill, The University of Texas at Austin
  Discussant:Dan Jensen, Ohio State University

Public Interest Session B
1.5CH, ACCOUNTING, INTERMEDIATE
Session Chair: Andy Felo, Penn State University at Great Valley

• "Corporate Governance, Tobins Q and Equity Prices: Evidence from Canadian Capital Markets," by Parveen P. Gupta, Lehigh University, Duane Kennedy, Waterloo University, and Sam Weaver, Lehigh University
  Discussant: Gopal Krishnan, George Mason University



• "Internal Capital Market: A Bridge Too Far for Economic Analysis" by Reed Roig, Western Carolina University and Timothy J. Fogarty, Case Western Reserve University
  Discussant: Stephanie Mousallie, University of West Florida



• "An Institutional Isomorphism Approach to Understanding Accounting Research Homogeneity in the U.S., Australia and the U.K." by Brett Wilkinson, Baylor University
  Discussant: Timothy J. Fogarty, Case Western Reserve University



• "Examining Issues Relating to Truth and Ethics in Accounting" by Mohamed E. Bayou, University of Michigan-Dearborn, Alan Reinstein, Wayne State University, and Paul Williams, North Carolina State University
  Discussant:Pamela Roush, University of Central Florida

Luncheon

Academy of Accounting Historians Business Meeting

Academy of Accounting Historians Trustee & Officers Meeting