American Accounting Association

2012 Conference
of the Public Interest Section
and Doctoral/New Scholar Consortium

MARCH 30–31, 2012  •  ORLANDO, FLORIDA
Call for SubmissionsRegistrationHotel InformationMeeting ProgramDoctoral Consortium

Preliminary Agenda

Friday, March 30, 2012 — Research Conference
8:30 am–12:00 noon Doctorial Consortium
Consortium Program Chair: Robin Roberts

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

12:00 noon–1:30 pm Lunch and Welcome

1:15 pm–2:45 pm Taxation & Fraud
John Thornton, Azusa Pacific University
(Taxation – 1.5 CH)

Citizenship, Patriotism and Taxation
Jason McGregor & Brett Wilkinson, Baylor University
Discussant: Mitchell Stein, University of Western Ontario

The Effect of Information about Management on Auditors' Inherent and Fraud Risk Assessments
Chris Earley, Providence College, Lawrence Gramling, University of Connecticut, Jennifer Joe, Georgia State University
Discussant: Alexey Lyubimov, University of Central Florida

The Impact of Bribery on Firm Tax Compliance in Transition Economies: Whom Do You Trust?
Anna Alon, Rollins College & Amy Hagerman, Kansas State University
Discussant: Eileen Taylor, North Carolina State University

2:45 pm–3:15 pm Break

3:15 pm–5:15 pm Social Responsibility Reporting & Other Disclosures
(Accounting – 2 CH)

The Informational Quality Of Corporate Social Responsibility Disclosure: An Exploratory Analysis
Jean-Noel Chauvey, Université de Montpellier 1, Sophie Giordano-Spring, Université de Montpellier 1, Charles Cho, ESSEC Business School, Dennis M. Patten, Illinois State University
Discussant: Kim Zahller, University of Central Florida

The Relationship between Firms' Corporate Social Responsibility and Formation of Strategic Alliances
Lois Mahoney, Eastern Michigan University, Sue Convey, Michigan State University, Kim Kopka, Eastern Michigan University
Discussant: Mingjun Zhou, DePaul University

Mandated Climate Change Disclosures by Firms Participating in the Regional Greenhouse Gas Initiative
Marty Freedman & Jin Don Park, Towson University
Discussant: Paul Williams, North Carolina State University

The SEC's Impact on Earnings Disclosure Readability
Michele D. Meckfessel, Case Western Reserve University
Discussant: Anne Schnader, Bentley University

5:30 pm–6:30 pm Reception & Light Refreshments

Saturday, March 31, 2012 — Research Conference
7:00 am–8:30 am Breakfast — Research Forum
See list of papers toward the end of the program.

8:30 am–10:00 am Ethics & Independence
Annis Triki, University of Central Florida
(Behavioral ethics – 1.5 CH)

Ethical Sensitivity and Ethical Decision-Making of Accounting Professionals: The Role of Context and Individual Attributes
Donna Bobek, University of Central Florida, Kansas State University, Robin Radtke, Florida Atlantic University
Discussant: Steve Mintz, California Polytechnic State University

Who's to Judge? Understanding Issues of Auditor Independence vis à vis Judicial Independence: What Are the Lessons for Auditors and Judges?
A. Anandarajan, G. Kleinman & D. Palmon, Montclair State University
Discussant: Irina Malaescu, University of Central Florida

A Synthesis of Literature and Examination of Data Relevant to Audit Firm Rotation.
Bryan K. Church, Georgia Tech, J. Gregory Jenkins, Virginia Polytechnic Institute and State University, Susan McCracken, McMaster University, Pamela Barton Roush, University of Central Florida, Jonathan D. Stanley, Auburn University
Discussant: Amir Michael, Durham University

10:00 am–10:30 am Break

10:30 am–12:00 noon Conflicts of Interest
Wendy (Hwei Cheng) Wang, University of Maryland, Eastern Shore
(Behavioral ethics – 1.5 CH)

Ethics of Relationships between Accounting Academics and External Sponsors
Steve Mintz, Li Dang & Arlene Savage
Discussant: Amy Hageman, Kansas State University

What Would You Do? A Real Life Case of a Professional Accountant, a Questionable Accounting Treatment, and the Changing Regulatory Environment
Mary Curtis & Eileen Taylor, University of North Texas
Discussant: Pat Kelly, Providence College

Disclosure & Transparency of Lobbying Costs: Corrections Corporation of America, A Private Prison
Winifred Scott, Zayed University
Discussant: Robin Roberts, University of Central Florida

12:00 noon–1:30 pm Lunch
Speaker: Tom Selling, PhD, CPA, Editor of The Accounting Onion

1:30 pm–3:00 pm Critical Accounting Theory
(Accounting - 1.5 CH)

The Wrong Metaphor
Paul Williams, North Carolina State University
Discussant: Tim Fogarty, Case Western Reserve University

Reprogramming the Accounting Professional Habitus After Enron
Marion Brivot, Université Laval, Charles Cho, ESSEC Business School, John R. Kuhn, Jr., University of South Florida Polytechnic
Discussant: Sue Ravenscroft, Iowa State University

The Governance of Corporate Governance: the Discourse of Publicity in the Early Twentieth Century
Mitchell Stein, University of Western Ontario, Vaughan Radcliffe, University of Western Ontario, Crawford Spence, United Arab Emirates University
Discussant: Michael Kraten, Providence College

3:00 pm–3:30 pm Break

3:30 pm–5:15 pm Environmental Issues
(Accounting - 1.5 CH)

The Effect of the Fukushima Nuclear Accident on Stock Prices of Electric Power Utilities
Shingo Kawashima & Fumiko Takeda, University of Tokyo
Discussant: Matthew Keane, Providence College

The Effects of Perceived Environmental Information Importance, Corporate Environmental Performance, and Independent Assurance on Investor Judgments
William Dilla, Iowa State University Diane Janvrin, Iowa State University, Jon D. Perkins, Iowa State University and Robyn Raschke, University of Nevada, Las Vegas
Discussant: Lois Mahoney, Eastern Michigan University

Business Spending on Greenhouse Gas Mitigation in Response to Energy Policy in the European Union
Cynthia Jeffrey, Iowa State University
Discussant: Janet Luft Mobus, Pacific Lutheran University

Sustainability Reporting, Boundary Work and Organizational Stability: A Research Engagement
Carlos Larrinaga, Universidad de Burgos
Discussant: Jesse Dillard, Portland State University

5:30 pm–6:30 pm Closing Reception & light refreshments

Research Forum Papers

Table 1:

Quis custodiet ipsos custodes? Legitimacy and the Role of Third Party Assurance in Corporate Social Responsibility Disclosures
Kimberly Zahller, University of Central Florida

Assurance Statements on Corporate Social Responsibility (CSR) Reports: Of What Are Readers Assured?
Janet Luft Mobus, Pacific Lutheran University

The Sustainability Assurance Credibility Gap: When Imitation Is Not Flattery
Diane H. Roberts, University of San Francisco

Energy Taxes and Carbon Intensity: The Impact of Taxation on Carbon Dioxide Emissions in the European Union
Cynthia Jeffrey & Jon Perkins, Iowa State University

Table 2:

Agonistic Pluralism and Imagining CSEAR into the Future
Jesse Dillard, Queens University Belfast & Portland State University
Judy Brown, Victoria University of Wellington

Corporate Social Responsibility and Cost of Equity: Evidence from Corporate Tax Disputes
Mingjun Zhou, DePaul University

Web Site Design and Environmental Imagery: An Investigation using Firms in the Marcellus Shale Drilling Industry
John A. Pendley & Barbara Woods McElroy, Susquehanna University

Table 3:

Shots Across The Schism: An Analysis Of The 2011 AAA Flyers
Timothy J. Fogarty, Case Western Reserve University

Machiavellianism, Moral Orientation, Social Desirability Response Bias, & Anti-Intellectualism: A Profile of Canadian Accountants
Anis Triki, University of Central Florida, Darlene Bay, Brock University, Gail Lynn Cook, Brock University

Hofstede's Cultural Dimensions and Accountants: A Re-analysis and some Further Evidence from Tunisia
Anis Triki, University of Central Florida
Darlene Bay, Brock University
Gail Lynn Cook, Brock University
David Law, Youngstown State University

Table 4:

Integrating Leadership Topics in an Accounting Ethics Course — Preparing Students for a Challenging Profession
Patrick Kelly, Providence College

Daniel as Accounting Exemplar: Towards an Unadulterated Christian Accounting Ethic
John Thornton, Azusa Pacific University

Bridging the Education-Profession Gap: BSc Accounting (Durham / KPMG / ICAEW) School Leavers Programme
Amir Michael and Rob Dixon, Durham University (UK)

Table 5:

International Diversification and the American Investor: Changes to ADR Investing in the New Millennium
Anne Leah Schnader, Bentley University

Components of Securitization Gains as Earnings Management Tools in US Bank Holding Companies
Kang Cheng, Morgan State University

Disappearing Act: An Analysis Of U.S. Companies Delisting From Major U.S. Stock Exchanges
Linda Campbell & Kasey Martin, Texas State University – San Marcos

Capital Verification: A Chinese Puzzle of Auditor Liability
Yingfa Lu, University of Bristol, Falconer Mitchell, Chris Pong

The Chinese Experience: The Impact of Financial Restatements on Firm Value and the Implications on the Investigatory Practices of Regulators
Michael Kraten, Providence College; Chen Ma, Xi'an Xiaotong University; Peng Wang, Xi'an Xiaotong University; Junrui Zhang, Xi'an Xiaotong University

Table 6:

Internal Control Disclosures, Announcement Transparency and the Market Reaction to Restatement Announcements
Matthew J. Keane, Providence College

Do Governmental Interventions Solve All the Problems? Evidence from the U.S. Firms Which Voluntarily Adopt Say on Pay
Na Li, University of Toronto

Determinants of Chief Executive Officer Salary
Hwei Cheng Wang, University of Maryland, Eastern Shore
Howard Lawrence, University of Mississippi

Litigation Penalty and CEO Turnover
Nana Y. Amoah, Old Dominion University

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 submitted to the National Registry of CPE Sponsors through its website:

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.

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