American Accounting Association

2010 Conference of the Public Interest Section

April 16 & 17, 2010

The Doctoral Consortium is supported by a generous grant from the Kenneth G. Dixon School of Accounting at the University of Central Florida

General Session
Ethics and Transparency
Behavioral Ethics – Advanced – 1.5CHM
Moderator: TBD

Pluralistic Ignorance in Public Accounting and Unethical Behavior in Response to Perceived Group Norms
Pamela J. Strickland, Methodist University
Discussant: TBD

Accounting Research Homogeneity and the Possibilities of Structural Change
Brett Wilkinson, Baylor University
Christopher Durden, James Cook University
Discussant: TBD

Transparency in Accounting and Corporate Governance
Steven Salterio, Queen’s University
Teri Shearer, Queen’s University
Mitchell Stein, The University of Western Ontario
Discussant: TBD

General Session
Compensation and Managerial Issues
Accounting – Advanced – 1.5CH
Moderator: TBD

Mandatory Managerial Stock Ownership Plans and the Quality and Credibility of Management Forecasts
Marie Blouin, Penn State Harrisburg
Kareen Brown, University of Waterloo
Discussant: TBD

The Role of Pay Disclosures and Benchmarking in CEO Compensation Growth: A Case of ‘Too Much Information?’
James Cataldo, Suffolk University
Alex Yen, Suffolk University
Discussant: TBD

Business Reputation and Labor Efficiency, Productivity, and Cost
Marty Stuebs, Baylor University
Li Sun, Ball State University
Discussant: TBD

Breakfast and Research Forum
Accounting – Advanced – 1.5CH

Social Responsibility and Firm Efficiency in the Business Services Industry
Marty Stuebs, Baylor University
Li Sun, Ball State University

The Ontario Securities Commission on Accounting and Auditing from the 1960s to 2008 – Part 3: The Fifth Chief Accountant, 1996-2008
Vaughn Radcliffe, University of Western Ontario
Stephen Zeff, Rice University

External Auditor Independence – Real or Imagined?
Joan Cezair, Fayetteville State University

The Securities and Exchange Commission Has Failed
to Incentivize CPA Auditing Firms to Ensure Accurate Financial Reporting to the Investing Public – After 77 Years
Carl Olson, California National University

Reflections on the Balance Sheet/Income Statement Conflict
Louella Moore, Arkansas State University
Financial Reporting Practices and Accountability Disclosures by the Malaysian Public Universities
Suhaiza Ismail, International Islamic University Malaysia
Nur Burizah Abu Bakar, International Islamic University Malaysia

Do Internships Enhance First time Job Opportunities?
John T. Rigsby, Mississippi State University
Noel Addy, Mississippi State University
Clyde Herring, Mississippi State University
Donna Polledo, Southeastern Louisiana University

The Influence of Reporting Standards on the Numerical Complexity of Financial Reports
Bruce Bettinghaus, Grand Valley State University
Michael E. Hopwood, Michigan State University

Libor Manipluation?
Rosa M. Abrantes-Metz, LEGC LLC
Michael Kraten, Suffolk University
Albert D. Metz, Moody’s Investor Service
Gim S. Seow, University of Connecticut

Does Accounting Misstatement Period Influence Securities Class Action Penalties?
Nana Amoah, Old Dominion University

Corporate Governance and Business Ethics
Andrew J. Felo, Penn State Great Valley

The Relationship Between Auditor Size and Audit Fees: Further Evidence from Big Four market shares in emerging economies
Stephen A. Fatfatas, Washington and Lee University
Kevin Jialin Sun, University of Hawaii at Manoa

International Diversification, Firm Performance, and Size Impact on CEO Salary
Hwei Cheng Wang, Alabama A&M University
Chia-Hui Chen, Providence University
Yung-I Lou, Nan Hua University
Sekhar Anantharaman, Indiana University of Pennsylvania

Citizen Confusion Regarding General Purpose and Special District Governments: A Comparative Analysis
Larita Killian, Indiana University- Purdue University Columbus
Kimdy Le, Indiana University- Purdue University Columbus

Plenary Session
Behavioral Ethics – Intermediate – 1.5CH
Plenary Speaker:
Douglas N, Durand, former VP Sales for TAP Pharmaceuticals and whistleblower - An Insider’s Experience with the False Claims Act

General Session
Panel: Fraud, Waste and Abuse in Healthcare, and Its Link to Healthcare Reform
Regulatory Ethics – Intermediate – 1.5CH
Moderator: Christine Earley, Providence College

Panelists: Douglas Durand, retired (formerly of TAP Pharmaceuticals)
Tom McGraw, Sr. VP, Ingenix
Representative from Ernst and Young (name TBD)
Representative from Congressional office (tentative)

General Session
Auditing
Auditing – Advanced – 1.5CH
Moderator: TBD

Economic Consequences of Going Concern Audit Opinions in Nonprofit Organizations
Nancy Chun Feng, Boston University
Discussant: TBD

Is the Outcome of a Securities Class Action a Reliable Signal of Accounting Irregularity?
Nana Y. Amoah, Old Dominion University
Alex P. Tang, Morgan State University
Discussant: TBD

General Session
Environmental Issues
Accounting – Advanced – 1.5CH
Moderator: TBD

Impression Management in Sustainability Reports: An Empirical Investigation of the Use of Graphs
Charles H. Cho, Concordia University
Giovanna Michelon, University of Padova
Dennis M. Patten, Illinois State University
Discussant: TBD

Corporate Governance and Environmental Performance and Disclosure
Yu Cong, Morgan State University
Marty Freedman, Towson University
Discussant: TBD

A Study of Environmental Capital Expenditures and TRI
Atasi Basu, Utica College
Discussant: TBD