International Accounting Section Midyear Conference

American Accounting Association

International Accounting Section

2009 Midyear Conference
and
Annual Doctoral/New Faculty Consortium

February 12–14, 2009
Tradewinds Island Resort
St. Pete Beach, Florida

Registration Information | Hotel Information | Program | Doctoral Consortium
| Registration Form

Preliminary Program

IAS DOCTORAL/NEW FACULTY CONSORTIUM THURSDAY, FEBRUARY 12, 2009
6:30pm – 8:00pm	Doctoral Student Consortium Faculty Reception

FRIDAY, FEBRUARY 13, 2009
7:00am – 6:00pm	Registration
7:00am – 8:00am	Doctoral/New Faculty Consortium Breakfast
8:00am – 8:10am	Welcome Carolyn M. Callahan, University of Memphis/Arkansas
8:10am – 9:00am	International Financial Reporting Issues Steven D. Krohn, KPMG USCMG LLC
9:00am – 9:50am	Editors’ Panel Kenneth Ferris, Arizona State University, Editor, "Journal of International Accounting Research" R. Abdel-Khalik, University of Illinois, Editor, "The International Journal of Accounting" Lee Radebaugh, Brigham Young University, Editor "Journal of International Business Studies" and Past Editor of "Journal of International Accounting Research"
9:50am – 10:00am	Doctoral/New Faculty Consortium Break
10:00am – 11:00am	International Accounting–A Panel of Experts Panelists: Mary Barth, Board Member, International Accounting Standards Board, Stanford University Mark Lang, The University of North Carolina at Chapel Hill
11:00am – 12:00pm	Break-Out Groups with Panel Members
12:00pm – 1:00pm	Lunch Speaker: Sara Kenny York, International Finance Corporation, Member, International Financial Reporting Interpretations Committee


IAS MID-YEAR CONFERENCE-- FRIDAY, FEBRUARY 13, 2009
1:00pm – 1:15pm	Welcoming Remarks Cheryl Linthicum, University of Texas at San Antonio, President, International Accounting Section Sue Haka, Michigan State University and President, American Accounting Association
1:15pm – 2:45pm	Plenary Session 1: IASB/SEC Update, Recent International Standard Setting Projects and IFRS First Time Adoption Issues Accounting, Advanced – 1.5 CH Panelists: Mary Barth, Board Member, International Accounting Standards Board, Stanford University Greg Burton, SEC Academic Fellow – Division of Corporation Finance, Brigham Young University David Cairns, London School of Economics, Former Secretary-General of the IASC Ian Hague, Accounting Standards Board, Canada Steve Krohn, Partner KPMG LLP – New York Cheryl Linthicum, Former SEC Academic Fellow, University of Texas at San Antonio
2:45pm – 3:15pm	Coffee Break--Sponsored by Wiley
3:15pm – 4:45pm	Plenary Session 1:IASB/SEC Update, Recent International Standard Setting Projects and IFRS First Time Adoption Issues ContinuedAccounting, Advanced – 1.5 CH
4:45pm – 5:00 pm	Break
5:00pm – 5:30 pm	AAA Commons Presenter: Jenice J. Prather-Kinsey, University of Missouri-Columbia
6:00pm – 8:00 pm	Welcoming Reception Sponsored by the KPMG Foundation Welcoming remarks by the KPMG Foundation
IAS MID-YEAR CONFERENCE-- SATURDAY, FEBRUARY 14, 2009
7:00am – 5:00 pm	Registration
7:00am – 8:30 am	Executive Council Meeting
7:30am – 8:45 am	Breakfast
8:45am – 10:00 am	Plenary Session 2 Convergence to International Standards on Auditing Auditing, Advanced – 1.5 CH Moderator: John Hepp, Grant Thornton LLP Panelists: Jennifer Rand, Deputy Chief Auditor, PCAOB William Kinney, University of Texas – Austin and International Auditing and Assurance Standards Board Paul Munter, KPMG LLP Susan Jones, Grant Thornton LLP
10:00am – 10:30 am	Coffee Break
10:30am – 12:00 pm	Concurrent Session A *Convergence* *to International Standards on Auditing Follow-on* Auditing, Advanced – 1.5 CH Moderator: John Hepp, Grant Thornton LLP Panelists: Jennifer Rand, Deputy Chief Auditor, PCAOB William Kinney, University of Texas – Austin and International Auditing and Assurance Standards Board Paul Munter, KPMG LLP Susan Jones, Grant Thornton LLP
10:30am – 12:00 pm	Concurrent Session B *IFRS Adoption and Transition* Accounting, Advanced – 1.5 CH Moderator: Eva Jermakowicz, Tennessee State University Home Bias, Adoption of IFRS, and Regulatory Environment: The Case of U.S. Investor Allocation Choice Kim Shima, California State University, East Bay The Adoption of IFRS in the UK Mari Paananen, University of Hertfordshire Nimita Parmar, University of Hertfordshire An Experiment to Examine the Effect on Financial Reporting Decisions of Moving from More Precise Standards (U.S. GAAP) to Less Precise Standards (IFRS) Christopher Agoglia, University of Massachusetts Amherst Timothy Doupnik, University of South Carolina George Tsakumis, Drexel University An Analysis of Financial Statement Issues Reported as Discussed and Negotiated by Key Preparer-Side Groups in UK Listed Companies in the First and Second Years of IFRS Implementation Vivien Beattie, University of Glasgow Stella Fearnley, University of Portsmouth Tony Hines, University of Portsmouth
10:30am – 12:00 pm	Concurrent Session C *Financial Reporting and Disclosure* Accounting, Advanced – 1.5 CH Moderator: Thomas Lechner, University of Utah The Effect of Interim Reporting Frequency on the Cost of Capital Around the World Renhui Fu, Nanyang Business School Non-GAAP Financial Disclosures: Evidence from European Firms' Press Releases Helena Isidro, ISCTE Business School Ana Marques, New University of Lisbon Transparency, Ownership, and Financing Constraints: An International Study Using Private Firms Ole-Kristian Hope, University of Toronto Wayne Thomas, University of Oklahoma Dushyantkumar Vyas, University of Toronto Does Reporting to the SEC Improve Financial Reporting Quality? An Examination of US Foreign Private Issuers Exempted from Filing with the SEC Giorgio Gotti, University of Massachusetts at Boston Stacy Mastrolia, University of Tennessee
10:30am – 12:00 pm	Concurrent Session D Panel on Challenges of IFRS Adoption and Corporate Governance Reorganization in Europe sponsored by iBEACON Accounting, Advanced – 1.5 CH Coordinator: Victoria Krivogorsky, San Diego State University, ESSEC, and ESCP-EAP European School of Management Moderator: Pascale Delvaille, ESCP-EAP European School of Management Panelists: Roberto Di Pietra, University of Siena and Editor- in- Chief of the Journal of Management and Governance Wolfgang Dick, ESSEC, Paris, France Gary Grudnitski, San Diego State University Christopher Hossfeld, ESCP-EAP European School of Management, University of Texas at Austin Victoria Krivogorsky, San Diego State University, ESSEC, and ESCP-EAP European School of Management
12:00pm – 1:30pm	Lunch Speaker: Julie A. Erhardt, Securities and Exchange Commission
2:00pm – 3:30pm	Concurrent Session E *IFRS Adoption and Reporting Incentives* Accounting, Advanced – 1.5 CH Moderator: Steve Lin, Florida International University Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe Shiheng Wang, The Hong Kong University of Science and Technology Michael Welker, Queen's University First-Time Adoption of IFRS, Managerial Incentives and Value-Relevance: Some French Evidence Denis Cormier, University du Quebec a Montreal Samira Demaria, Université de Nice Sophia Antipolis Pascale Lapointe-Antunes, Brock University Robert Teller, Université de Nice Sophia Antipolis The Level of Shareholder Protection and the Value Relevance of Accounting Numbers: Evidence from the European Union Before and After IFRS Isabel Lourenço, ISCTE Business School José Joaquim Curto, ISCTE Business School Do Harmonized Accounting Standards Lead to Harmonized Accounting? German-Italian Evidence Stefano Cascino, University of Naples Federico II Joachim Gassen, Humboldt University Berlin
2:00pm – 3:30pm	Concurrent Session F *Culture and Institutional Influences* Accounting, Advanced – 1.5 CH Moderator: W.Robert Knechel, University of Florida The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics Curtis Clements, Abilene Christian University John Neill, Abilene Christian University O. Scott Stovall, Abilene Christian University Knowledge Sharing Across Cultures Esperanza Huerta, University of Texas at El Paso Stephen Salter, University of Texas at El Paso An Attitudinal Survey on Accounting Forgery in China: Interpretation and Implication Sen Du, University of Birmingham Chengang Ye, University of International Business and Economics National Culture and Cost of Equity Capital: The Case of Secrecy Sid Gray, University of Sydney Tony Kang, Florida Atlantic University Yong Yoo, Korea University
2:00pm – 3:30pm	Concurrent Session G *Corporate Governance* Accounting, Advanced – 1.5 CH Moderator: Frederick Lindahl, George Washington University What if They had to Pick a Team?: Employee Representation on the Board and the Management of Earnings Maria Vulcheva, Emory University Emerging Market Countries' Audit Profession Development, Auditor Choice and Firm-Level Audit Quality Paul Michas, University of Missouri - Columbia Linking Earnings Management, Explanatory Impression Management and Ownership Structure - Evidence from Chinese IPO Firms Walter Aerts, University of Antwerp Peng Cheng, University of Antwerp Risk Management, Executive Compensation and the Cross-Section of Corporate Earnings Jeremy Bertomeu, Northwestern University
2:00pm – 3:30pm	Concurrent Session H Panel on Revised Framework for International Education Standards by the International Accounting Education Standards Board (IAESB) Accounting, Advanced – 1.5 CH Panelists: Mark Spofforth, IAESB Deputy Chair Tim Bell, IAESB Task Force Member David McPeak, IAESB Technical Manager
3:30am – 4:00pm	Coffee Break
4:00am – 5:30pm	Concurrent Session I *Accounting for Fair Values and Debt* Accounting, Advanced – 1.5 CH Moderator: Elaine Henry, University of Miami Who Uses Fair-Value Accounting for Non-Financial Assets Following IFRS Adoption? Hans Christensen, University of Chicago Valeri Nikolaev, University of Chicago IFRS Fair Value Measurement and Accounting Policy Choice in the United Kingdom and Australia David Cairns, London School of Economic Dianne Massoudi, University of Western Australia Ann Tarca, University of Western Australia Too Much Information Kills the Message: An Experiment in the Fair Value of Unlisted Equity Investments Yuan Ding, China Europe International Business School (CEIBS) Thomas Jeanjean, HEC School of Management Cédric Lesage, HEC School of Management Hervé Stolowy, HEC School of Management 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
4:00am – 5:30pm	Concurrent Session J *Financial Reporting and Valuation* Accounting, Advanced – 1.5 CH Moderator: Jean Lin, St. Joseph’s University Determinants of the Accounting Choice Between Alternative Reporting Methods for Interests in Jointly Controlled Entities Isabel Lourenço, ISCTE Business School Discretionary Capitalization of R&D - The Trade-Off between Earnings Management and Signaling Tami Dinh Thi, University of Augsburg Helen Hyon Ju Kang, University of New South Wales Wolfgang Schultze, University of Augsburg Accounting Convergence of Intangibles: Value Relevance of R&D Accounting Treatment Hong Nee Ang, University of Melbourne Kimberly Church, Oklahoma State University MingMing Feng, Oklahoma State University Additional Evidence on the Value Relevance of the Foreign Currency Translation Adjustment Carol Dee, University of Colorado Denver Ayalew Lulseged, Florida State University Richard Morton, Florida State University
4:00pm – 5:30pm	Concurrent Session K *Regulation and Institutions* Accounting, Advanced – 1.5 CH Moderator: Christopher Hossfeld, EASP- European School of Management Does International Corporate Diversification Improve Share Capitalization and Operating Performance? An Empirical Perspective Kingsley Olibe, Kansas State University William Strawser, Texas A&M University Earnings Management and the Threat of Exchange Delisting in an Accounting-Based Regulatory Regime Walter Aerts, University of Antwerp Peng Cheng, University of Antwerp Ann Jorissen, University of Antwerp The Funding of International Accounting Standards Robert Larson, University of Dayton UK Shareholders' Views on the Threats to Auditor Independence Eleanor Dart, University of Cardiff
4:00am – 5:30pm	Concurrent Session L *Financial Systems and Institute of Management Accountants Projects* Accounting, Advanced – 1.5 CH Moderator:Raef Lawson, Institute of Management Accountants Toward a Framework of the Harmonization of Bank Financial Reporting Standards in Transition Economies: The Case of Mexico Alejandro Hazera, University of Rhode Island Salvador Marin Hernandez, University of Murcia Carmen Quirvan, University of Rhode Island Planning and Control at Hongdou Industrial Stock Company Raef Lawson, Institute of Management Accountants
5:00pm – 6:00pm	Business Meeting
6:00 pm – 7:30pm	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. Sessions that offer CPE credit have the Field of Study in red.

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org

The American Accounting Association program levels offered during the meeting will include basic, intermediate, advanced, overview and update. A number of NASBA Fields of Study will be offered and provided on the CPE verification form, along with CPE credit hours earned.

For more information regarding administrative policies such as complaint and refund, please contact the American Accounting Association at 941-921-7747.

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