American Accounting Association

2011 International Accounting Section Mid-Year Conference

January 27 - January 29, 2011

Tampa, FL

Generously sponsored by the KPMG Foundation

 

Meeting Information

 

Program Information

Thursday, January 27, 2011

12:00 PM - 7:30 PMDoctoral and New Faculty Consortium
Accounting-Advanced-4.5 CH
Consortium Schedule and Information
6:00 PM - 7:30 PMEarly Bird Reception

Friday, January 28, 2011

7:00 AM - 5:00 PMRegistration
9:00 AM - 11:30 AMCPE Session - Teaching IFRS
Accounting-Advanced-3.0 CH
Presenters:
Teresa Conover, University of North Texas
Ervin Black, Brigham Young University 
Asheq Rahman, Massey University
12:00 PM - 1:30 PMLuncheon (Joint with FARS)
Accounting-1.0 CH
Keynote Speaker: Kevin Stocks, AAA President
1:45 PM - 3:15 PMPlenary Session - The Opportunities and Challenges of Convergence: Views from the IASB and FASB (Joint with FARS)
Accounting-1.5 CH
Moderator: Holger Erchinger, Partner, KPMG, New York
Panelists: 
Tom Linsmeier, FASB member
John Smith, IASB member
Jim Leisenring, former IASB member
3:15 PM - 3:30 PMBreak
3:30 PM - 5:00 PMConcurrent Session
Concurrent Session 1.1: Financial Reporting Issues
Accounting-1.5 CH
Moderator: Robert Larson, University of Dayton
     Mark-to-market Accounting Implications for Banks Trading Portfolios
     Silviu Glavan, University of Navarra
     Marco Trombetta, IE Business School
     Discussant: Anne Schnader, Bentley University
  
     The Effects of Earnings Disaggregations on Investors' Perceptions of Earnings Attributes and
Forecasts
     Max Hewitt, Indiana University-Bloomington
     Ann Tarca, University of Western Australia
     Teri Lombardi Yohn, Indiana University
     Discussant: Julia Yu, University of Georgia
  
     Biocon: A Case on Financial Reporting Issues
     Rathin S Rathinasamy, Ball State University
     Minna Yu, Monmouth University
     Keryn Salter, U21 Global
     Chinmoy Sahu, U21 Global
     Discussant: Julia Yu, University of Georgia
  
Concurrent Session 1.2: IFRS & International Accounting
Accounting-1.5 CH
Moderator: Roberto Di Pietra, University of Siena
Discussant: Hubert D. Glover, Drexel University
     Investment allocation decisions, home bias and the mandatory IFRS adoption
     Mattias Hamberg, Norwegian School of Economics and Business Administration
  
     IFRS and International Capital Mobility
     Hsiao-Tang Hsu, Temple University
     Elizabeth A. Gordon, Temple University
  
     Reporting Currency and U.S. Home Bias in the Valuation of Canadian Natural Resource Firms
     Wendy Rotenberg, University of Toronto
  
Concurrent Session 1.3: Financial Reporting Issues
Accounting-1.5 CH
Moderator: Victoria Krivogorsky, San Diego State University
Discussant: Roger Silvers, University of Massachusetts
     Do conference calls facilitate market price discovery? Evidence from Taiwan
     Ching Tung Keung, National University of Singapore
     Shou-Min Tsao, National Central University
     Hsueh-Tien Lu, National Central University
  
     HIGHLY VALUED EQUITY AND REAL OPERATION MANAGEMENT: LONG-TERM "DETOXIFICATION"
     Chau Minh Duong, Canterbury Christ Church University
  
     A Review of Earnings Quality
     AHMAD MOHAMMADY, ISLAMIC AZAD UNVERSITY TABRIZ BRANCH&KINGSTON UNIVERSITY
  
Research Discussion Forum 1
Accounting-1.5 CH
Moderator: Sid Porter, University of Kentucky
     The impact of audit quality on disclosed accounting information: A case of operating leases
     Chima I Mbagwu, Wilfrid Laurier University
     Ling Chu, Wilfrid Laurier University
     Robert Mathieu, Wilfrid Laurier University
  
     To switch or not to switch: An analysis of the potential gains of switching from fair value to
historical cost
     Philippe TOURON, ROUEN BUSINESS SCHOOL
     Octave Jokung, EDHEC BUSINESS SCHOOL
  
     The Use of Fair Values to Assess Management's Stewardship: An Empirical Examination of UK Real
Estate Firms
     Darren Henderson, University of Western Ontario - Richard Ivey School of Business
  
     The Effect of IFRS and its Enforcement on Earnings Management: An International Comparison
     Asheq R Rahman, Massey University
     Steve Courtenay, Massey University
     Lei Cai, Massey University
  
     IMPLEMENTATION OF QUALITY MANAGEMENT THROUGH MANAGEMENT CONTROL SYSTEMS: A COMPARISON OF JAPAN,
CHINA AND KOREA
     Nate L. Staheli, University of Hawaii at Manoa
     Shirley J Daniel, University of Hawaii at Manoa
     Carmencita Cheung, City University of Hong Kong
     Dongyoung Lee, University of Utah
     Wolf D. Reitsperger, University of Hawaii at Manoa
  
6:00 PM - 7:30 PMReception (Joint with FARS)

Saturday, January 29, 2011

7:00 AM - 2:00 PMRegistration
8:30 AM - 10:00 AMPlenary Session - International Governance and Policy Issues
Accounting-1.5 CH
Liza McAndrew Moberg, U.S. Securities and Exchange Commission
10:00 AM - 10:30 AMBreak
10:30 AM - 12:00 PMConcurrent Session
Concurrent Session 2.1: Auditing
Accounting-1.5 CH
Moderator: Stacy A. Mastrolia, Bucknell University
Discussant: Christopher Hodgdon, University of Vermont
     Audit Partner Disciplinary Actions and Financial Restatements
     Ling-Tai Lynette Chou, National Chengchi University
     Wen-Ching Chang, National Changhua University of Education
     Yahn-Shir Chen, National Yunlin University of Science & Tech
     Chia-Hui Ko, Deloitte Touche Tohmatsu in Taiwan
     Discussant: Christopher Hodgdon, University of Vermont
  
     Mandatory Auditor Rotation, Audit Fees and Audit Quality
     Cristina Florio, University of Verona, Italy
     Giorgio Gotti, University of Massachusetts Boston
     Stacy A Mastrolia, Bucknell University
     Silvano Corbella, University of Verona, Italy
     Discussant: Marco Trombetta, IE University
  
     Does Reputation Discipline Big 4 Audit Firms?
     Yanmin Gao, University of Alberta
     Karim Jamal, University of Alberta
     Qiliang Liu, Wuhan University
     Le Luo, Peking University
     Discussant: Christopher Hodgdon, University of Vermont
  
Concurrent Session 2.2: IFRS
Accounting-1.5 CH
Moderator: Frank Westermann, Universitat Osnabruck
     Lost in Translation: The Effect of Language on the Interpretation of IFRS
     Yanira Petrides, Inst Tecnologico Autonomo
     Esperanza Huerta, University of Texas-El Paso
     Gary P Braun, University of Texas-El Paso
     Discussant: Robert Larson, University of Dayton
  
     Did the adoption of IFRS encourage cross-border investment?
     Gladys Lee, Australian National University
     Neil L Fargher, Australian National University
     Discussant: Frank Westermann, Universitat Osnabruck
  
     The Implications of International Financial Reporting Standards: Size does matter
     Arshad Ali, The University of Liverpool
     Saeed Akbar, The University of Liverpool
     Phil Ormrod, The University of Liverpool
     Discussant: Joyce van der Laan Smith, University of Richmond
  
Concurrent Session 2.3 - iBEACON Panel Discussion
Accounting-1.5 CH
Moderator: Victoria Krivogorsky, San Diego State University
Panelists: 
Erv Black, Brigham Young University
Greg Burton, Brigham Young University
Niclas Hellman, Stockholm School of Economics
Roberto di Pietra and Daniela Argento, University of Siena
Concurrent Session 2.4: Pathways to a Profession: Charting a National Higher Education Strategy for the Next Generation of Accountants (Joint with FARS)
Accounting-Basic-1.5 CH
Presenters:
Pathways Commission - The Commission on Accounting Higher Education
Bruce Behn, University of Tennessee, Knoxville, Chair
Leslie Murphy, Murphy Consulting Inc.
Jerry Strawser, Dean, Mays Business School, Texas A&M University
12:00 PM - 1:30 PMLuncheon - Why the World Needs a Separate Standard for Private Companies -- and Why the U.S. Does Too
Accounting-1.0 CH
Keynote speaker: Paul Pacter, IASB member
1:45 PM - 3:15 PMConcurrent Session
Concurrent Session 3.1 - BALAS - Promotion of Research in LA Business Schools: Assessment, Drivers and Challenge
Accounting-Basic-1.5 CH
Presenter: Sergio Olavarrieta, University of Chile
Concurrent Session 3.2: Financial Reporting Effects on Earnings Management and Analysts (Joint with FARS)
Accounting-1.5 CH
Moderator: Holger Erchinger (KPMG)
     Relationship-Specificity, Contract Enforceability, and Income Smoothing: An International Study
     Yiwei Dou, University of Toronto-Rotman School of Management
     Ole-Kristian Hope, University of Toronto-Rotman School of Management
     Wayne B Thomas, University of Oklahoma
     Discussant: Hung-Yuan Lu, California State University Fullerton
  
     Does Mandatory IFRS Adoption Reduce Domestic Analysts' Information Advantage Relative to Foreign
Analysts? Evidence from the European-Wide Mandatory Adoption of IFRS
     Donal Byard, Baruch College
     Ying Li, George Washington University
     Yong Yu, University of Texas, Austin
     Discussant: Julia Yu, University of Georgia
  
     The real business effects of quarterly reporting
     Oliver Vogler, Ruhr-University Bochum
     Benedikt Link, Ruhr-University Bochum
     Juergen Ernstberger, Ruhr-University Bochum
     Discussant: Scott Liao, University of Toronto
  
Concurrent Session 3.3: Quality and Comparability of IFRS Earnings (Joint with FARS)
Accounting-1.5 CH
Moderator: Hemang Desai, Southern Methodist University
Discussant: Michael Wolfe, Oklahoma State University
     Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive
Compensation
     Haifeng YOU, Hong Kong University of Science and Technology
     Zvi Singer, McGill University
     Neslihan Ozkan, University of Bristol
  
     Earnings Quality and Legal Origin: Evidence from Quebec
     Brian M Burnett, University of Colorado-Boulder
     Bjorn N Jorgensen, University of Colorado at Boulder
     Jeffrey C Merrell, University of Colorado-Boulder
  
     Mandatory IFRS adoption and accounting comparability
     Stefano Cascino, London School of Economics
     Joachim Gassen, Humboldt University Berlin
  
Concurrent Session 3.4: Financial Institutions and Financial Reporting (Joint with FARS)
Accounting-1.5 CH
Moderator: Kimberly Smith, The College of William & Mary
     Management Motivations for SFAS 157 Reclassifications and the Capital Market Consequences
     Mari A Paananen, University of Hertfordshire
     Kim M Shima, Cal State University-East Bay
     Discussant: Philippe Touron, Rouen Business School
  
     Auditing Regulation and Bank Shareholders' Wealth: An International Analysis
     Mahmud Hossain, University of Memphis
     Pankaj Jain, University of Memphis
     Sandra C Mortal, University of Memphis
     Discussant: Elizabeth A. Gordon, Temple University
  
     Do Fair Value and Historical Cost Accounting Matter for Conditional Conservatism? Evidence from
German Firms
     Frank Westermann, University of Osnabrueck
     Sebastian Brauer, University of Osnabrueck
     Carl-Friedrich Leuschner, University of Osnabrueck
     Discussant: Elizabeth A. Gordon, Temple University
  
Concurrent Session 3.5: International Firms' Earnings Quality and Information Enviornment (Joint with FARS)
Accounting-1.5 CH
Moderator: David Folsom, Lehigh University
Discussant: Kevin Smith, Utah Valley University
     Setting the Bar: Earnings Management During a Change in Accounting Standards
     Anne Cazavan-Jeny, ESSEC Business School
     Vedran Capkun, HEC School of Management
     Thomas D Jeanjean, ESSEC Business School
     Lawrence Weiss, The Flectcher School of Tufts University
  
     Why Do U.S. Cross-Listed Firms Have a Better Information Environment?
     Tony Kang, Oklahoma State University
     Don R Herrmann, Oklahoma State University
     Gordian Ndubizhu, Drexel University
     Yong K Yoo, Korea University
  
     The Mandatory Adoption of IFRS and Big4 Audits on Earnings Quality
     Chen Chen, The Chinese University of Hong Kong
  
Concurrent Session 3.6: Effects of Eliminating the U.S. Reconciliation Requirement (Joint with FARS)
Accounting-1.5 CH
Moderator: Kofi Appiah Okyere, Syracuse University
Discussant: Isabel Wang, Michigan State University
     The Economic Consequences of Eliminating the Reconciliation of IFRS to U.S. GAAP: An Information
Transfer Analysis
     Shamin Mashruwala, Baruch College-CUNY
     Donal Byard, Baruch College
     Jangwon Suh, Baruch College-CUNY
  
     Foreign Private Issuers' Application of IFRS around the Elimination of the 20-F Reconciliation
Requirement - A Re-examination of Accounting Qualities under IFRS and U.S. GAAP
     Yen-Jung Lee, National Taiwan University
     Tzu-Ting Chiu, National Taiwan University
  
     Relaxing the Reconciliation Requirement in Non-U.S. Firms' SEC Filings: Changes in GAAP, Changes in
Earnings Attributes, Changes in Earnings Informativeness
     Grace Pownall, Emory University
     Bowe Hansen, University of New Hampshire
     Rachna Prakash, William & Mary
     Maria I Vulcheva, Emory University
  
Concurrent Session 3.7: IFRS
Accounting-1.5 CH
Moderator: Darren Henderson, University of Western Ontario - Richard Ivey School of Business
     Can IFRSs and corporate social disclosure coexist? A study of the impact of IFRSs on non-IFRSs
disclosures in annual reports
     Joyce Van Der Laan Smith, University of Richmond
     Andrea Gouldman, Virginia Commonwealth University
     Rasoul (Ross) H Tondkar, Virginia Commonwealth University
     Discussant: Judy Beckman, University of Rhode Island
  
     Accounting Comparability Surrounding the Mandatory Introduction of IFRS: The Moderating Roles of
Reporting Incentives and Local Standards
     Michael Neel, Texas A&M University
     Discussant: Judy Beckman, University of Rhode Island
  
     Accounting concepts, perceptions, interests and harmonization: (again) the case of the True and
Fair View
     Catalin Nicolae Albu, Bucharest Academy of Economic Studies
     Nadia Albu, Bucharest Academy of Economic Studies
     David J Alexander, University of Birmingham
     Discussant: Darren Henderson, University of Western Ontario - Richard Ivey School of Business
  
Concurrent Session 3.8: IFRS and Cross-Listed Firms
Accounting-1.5 CH
Moderator: Eric Rapley, Oklahoma State University
     Is Corporate Board More Effective Under IFRS or "It's Just An Illusion"?
     Antonio Marra, Bocconi University
     Pietro Mazzola, IULM University
     Discussant: Brooke Beyer, Oklahoma State University
  
     The Valuation Impact of SEC Enforcement Actions On Non-Target Cross-Listed Firms
     Roger Silvers, University of Massachusetts
     Discussant: Brooke Beyer, Oklahoma State University
  
     DIFFUSION OF IFRS IN DEVELOPING COUNTRIES: THE CASE OF RUSSIA
     Anna Alon, Rollins College
     Discussant: Eric Rapley, Oklahoma State University
  
3:15 PM - 3:45 PMBreak
3:45 PM - 5:15 PMConcurrent Session
Concurrent Session 4.1: Financial Reporting & Disclosures
Accounting-1.5 CH
Moderator: Thomas Lechner, Eastern Michigan University
     Financial Interlocks and Earnings Management: Evidence from Italy
     Garen B Markarian, Instituto De Empresa
     Antonio Parbonetti, University of Padova
     Discussant: Antonio Marra, Bocconi University
  
     Information Content of Supplementary Narrative Commentaries in UK Interim Reports
     Venancio Tauringana, Bournemouth University
     Martin Francis Kyeyune, Kenlloyd Logistics (U) Ltd
     Philip Hardwick, Bournemouth University
     Discussant: Thomas Lechner, Eastern Michigan University
  
     The effects of managers' compensation and board quality on non-GAAP financial disclosures
     Ana C Marques, Universityersidade Nova de Lisboa
     Helena Isidro, ISCTE Business School
     Discussant: Thomas Lechner, Eastern Michigan University
  
Concurrent Session 4.2: Financial Reporting Quality
Accounting-1.5 CH
Moderator: Mine Aksu, Sebanci University and University of Texas at Dallas
     Financial Reporting Quality and Information Asymmetry: Evidence from the Chinese Stock Market
     Tao Ma, Washington University
     Discussant: Thomas Hansen, University of New Hampshire
  
     Classification Shifting in an International Setting: Legal Systems and Auditors' Influence
     Giorgio Gotti, University of Massachusetts Boston
     Bruce K Behn, The University of Tennessee
     Don R Herrmann, Oklahoma State University
     Tony Kang, Oklahoma State University
     Discussant: Anne Schnader, Bentley University
  
     The Impact of Eliminating 20-F Reconciliation Requirement for IFRS filers on Earnings
Predictability and Information Quality
     Tony Kang, Oklahoma State University
     Gopal V Krishnan, Lehigh University
     Han Yi, University of Oklahoma
     Michael Wolfe, Oklahoma State University
     Discussant: Thomas Hansen, University of New Hampshire
  
Concurrent Session 4.3: International Accounting
Accounting-1.5 CH
Moderator: Linda Lovata, Southern Illinois University Edwardsville
Discussant: Gia Chevis, Baylor University
     Accounting Change in Romania - a Historical Analysis
     Nadia Albu, Bucharest Academy of Economic Studies
     Catalin Nicolae Albu, Bucharest Academy of Economic Studies
     David J Alexander, University of Birmingham
  
     2011 International Accounting Section Mid-Year Conference January 27 - 29, 2011
     Miles Gietzmann, Cass Business School
  
     Revisiting the Usefulness of Current versus Non-Current Accruals
     Shadi Farshadfar, Ryerson University
  
Research Discussion Forum 2
Accounting-1.5 CH
Moderator: Charles W. Stanley, Baylor University
     Earnings Attributes and the Properties of Analysts' Forecasts: A Comparison among Firms Reporting
under IFRS, US GAAP and Non-US Local Standards
     Mauricio Melgarejo, Purdue University
  
     Capital Market Developments and Stock Price Synchronicity
     Asheq R Rahman, Massey University
     Steve Courtenay, Massey University
     Adnan Khattak, Massey University
  
     The differential properties of unconditional vs. conditional conservatism: The case of R&D
accounting
     Wolfgang Schultze, University of Augsburg
     Tami Dinh Thi, University of Augsburg
     Thorsten Sellhorn, WHU - Otto Beisheim School of Management
     Anne Wyatt, University of Queensland
  
     Multiple Large Ownership Structure, Audit Committee Activity and Audit Fees
     Ismail Adelopo, Leicester Business School
     Kumba Jallow, Leicester Business School
     Peter Scott, Leicester Business School
  
6:00 PM - 7:30 PMIAS Closing 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 and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live 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: http://www.n asba.org To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.