Session #2

Thoreau

Panel:

Ethics Audit Services

Moderator:

Mohammad Abdolmohammadi, Bentley College

Speakers:

Ori Ben-Chorin, KPMG Peat Marwick LLP

Victor Pompa, PricewaterhouseCoopers LLP

Barbara Kipp, PricewaterhouseCoopers LLP

Session #3

St. James

Papers:

Accounting Behavior and Organizations

Moderator:

Mary Ellen Oliverio, Pace University

Presenters:

Accounting for Derivative Instruments: Does Format Affect Analysts’ Information Processing?

James L. Bierstaker, University of Massachusetts-Boston

John Minnihan, Metropolitan Life Insurance Company

Satish Thosar, University of Massachusetts-Boston

David Wiest, University of Hartford

Effectiveness in Accounting: Theory and Evidence

Lili-Anne Kihn

A Laboratory Investigation of the Effects of Ex Post Verification on Forecasts and Joint Investment Decisions

Steven T. Schwartz, Binghamton University

Discussants:

Dennis Bline, Bryant College

Ruthann McEwen, Suffolk University

Richard Baker, University of Massachusetts-Dartmouth

Session #4

Cambridge

Papers:

Corporate Taxation and Management

Moderator:

Peter Westort, University of Massachusetts-Boston

Presenters:

Coordination of Earnings, Regulatory Capital and Taxes in Private and Public Companies

Michael B. Mikhail, Massachusetts Institute of Technology

Corporate Tax Planning Effectiveness: The Role of Incentives

John D. Phillips, University of Connecticut

Security Price Reaction to Tax Law Changes: A Case of Tax Amortization of Purchased Goodwill

Stephen C. Gara, Long Island University

Khondkar E. Karim, Long Island University

Discussants:

Robert Colson, Daemen College

Mark Nixon, Bentley College

Brad Childs, Suffolk University

Session #5

Beacon Hill

Papers:

Financial Accounting Issues and Exam Reliability

Moderator:

Karen Cascini, Sacred Heart University

Presenters:

A Statistical Measure of Multiple Choice Question Reliability

Steven R. Jackson, University of Southern Maine

H. J. Smoluk, University of Southern Maine

The Impact of Active Learning Exercises in the First Financial Accounting Course

Kathleen Simione, Quinnipiac College

Joan Hollister, Quinnipiac College

Anne Rich, Quinnipiac College

Derivative Accounting: It’s Too Advanced for Intermediate

Edward Spede, Virginia Commonwealth University

Charles Holley, Virginia Commonwealth University

Discussants:

Mark Coffee, Western New England College

Deanna O. Burgess, Florida Gulf Coast University

Judy Beckman, University of Rhode Island

Session #6

Constitution

Papers:

Financial Accounting and Reporting

Moderator:

Praveen Sinha, Cornell University

Presenters:

Do Firms Purchase the Pooling Method?

Benjamin C. Ayers, The University of Georgia

Craig E. Lefanowicz, Michigan State University

John R. Robinson, The University of Texas at Austin

Determinants of the Decision to Exclude Accounting Change From Debt Covenant Compliance

Anne Beatty, The Pennsylvania State University

K. Ramesh, Charles River Associates, Inc.

Joseph Weber, The Pennsylvania State University

Anticipatory Income Smoothing: A Re-Examination

Susan L. Porter, University of Massachusetts-Amherst

Discussants:

Julia D’Souza, Cornell University

Sanjeev Bhojraj, Cornell University

K. Ramesh, Charles River Associates

Session #7

Whittier

Papers:

Environmental Factors and Audit Judgment

Moderator:

Sherre Stickland, University of Massachusetts-Lowell

Presenters:

A Longitudinal Study of Applicable Decision Aids for Detailed Tasks in A Financial Audit

Mohammad Abdolmohammadi, Bentley College

Catherine Usoff, Bentley College

Audit Committee Disclosures in the Presence of Litigation Concerns

Peter Woodlock, Williamson College of Business Administration

and Evidence from Audit Fees

Ilias G. Basioudis, University of Warwick

Anthony Steele, University of Warwick

Discussants:

Charles Bame Aldred, University of Massachusetts-Amherst

Walter Baggett, Manhattan College

William J. Read, Bentley College

Session #8

Franklin

Continuous

Incorporating Interactive Accounting Multimedia

Vendor

Into Your Intermediate Accounting Classroom and How to Create

Presentation

Your Own Website with PageOut, Irwin/McGraw-Hill

12:00 – 1:30

Lunch

Georgian

Sponsored by Deloitte & Touche LLP

Presiding

Priscilla A. Burnaby, Program Chair, Bentley College

Awarding of the AAA Professor Emeritus

Anthony Krzystofik, University of Massachusetts Amherst, Retired

IMA Research Opportunities

James W. Brackner, IMA Distinguished Professor in Residence, Utah State University

1:45 – 3:00

Concurrent Sessions:

Session #9

White Hill

Panel:

Assimilating Assurance Services into the Accounting Curriculum

Moderator:

Joe Gelinas, Bentley College

Speakers:

Jay Thibodeau, Bentley College

Elliott Levy, Bentley College

Priscilla A. Burnaby, Bentley College

Janis Gogan, Bentley College

Session #10

Thoreau

Panel:

The Centennial of the Massachusetts Society of CPA’s --1900-2000: Its Past , Present and Future

Moderator:

Richard Vangermeersch, University of Rhode Island

Speakers:

Anthony Krzystofik, University of Massachusetts-Amherst, Retired

Richard Vangermeersch, University of Rhode Island

Richard J. Maloney, Pres. Mass. Society of CPA’s

Session #11

St. James

Papers:

Government and NonProfit

Moderator:

Donald E. Wygal, Rider University

Presenters:

Going for Profit – The Effect on Not-For-Profit Hospital

Financial Position and Operational Factors

Janet Phillips, Southern Connecticut State University

Performance Measurement and the Use of Balanced Scorecard In Canadian Hospitals

Shih-Jen Kathy Ho, Niagara University

Lillian Chan, McMaster University

Studies in Governmental Accounting Education: A Review

Byron K. Henry, Howard University

Discussants:

Clifford Brown, Bentley College

Catherine Usoff, Bentley College

Michael Coyne, University of Connecticut

Session #12

Cambridge

Papers:

International Accounting

Moderator:

Norma Powell, University of Massachusetts-Lowell

Presenters:

Privatization and Corporate Governance Practices in China

Anthony Moung Yin Chan, Ryerson Polytechnic University

Chiu-kwok Poon, China Development Finance Co.

Mei-shan Tang, China International Trust & Investment Corp. Pacific

The Transformation of China’s Health Care System and Accounting

Methods: Current Reforms and Developments

David K. W. Chu, College of the Holy Cross

Kolleen J. Rask, College of the Holy Cross

Exploratory Research on Mentoring in Public Accounting in Russia

Steven E. Kaplan, Arizona State University

Annemarie K. Keinath, Indiana University Northwest

Judith C. Walo, Central Connecticut State University

Discussants:

Anne Rich, Quinnipiac College

Joan Hollister, Quinnipiac College

Paul Mihalek, University of Hartford

Session #13

Beacon Hill

Papers:

Management Accounting

Moderator:

Gal Graham, University of Massachusetts-Amherst

Presenters:

Estimating Capitalization Rates for the Excess Earnings Method Using Publicly Traded Comparables

Eric E. Lewis, Skidmore College

Asian Economic Crisis, Business Strategy and Planning and Control Systems: An Empirical Study Using Latent Variables Modeling

Michael S. H. Shih, National University of Singapore

Lee-Chien Yong, National University of Singapore

Do Bank Mergers Have Hidden or Foregone Value? Realized And Unrealized Operating Synergies in One Bank Merger

Timothy J. Rupert, Northeastern University

H. David Sherman, Northeastern University

Discussants:

Jeff Shields, Suffolk University

Laurie Pant, Suffolk University

Eunsup Shim, Sacred Heart University

Session #14

Constitution

Panel:

Financial Planning in the Accounting Curriculum

Moderator:

Elizabeth Hawks Brown, Keene State College

Speakers:

Elizabeth Hawes Brown, Keene State College

Barry Broden, University of Hartford

Anna C. Fowler, University of Texas

Session #15

Whittier

Panel:

Accounting Courses and Beyond

Moderator:

Peter Battelle, University of Vermont

Speakers:

Sharon E. Bossung, SUNY Genesco

Gail Sergenian, Suffolk University

3:00 – 3:30

Coffee Break

Stanbro

Sponsored by Ernst & Young LLP

Session #17

White Hill

Papers:

Corporate Tax Policy Issues

Moderator:

Michael Mikhail, Massachusetts Institute of Technology

Presenters:

Capital Income Taxation: Replacing the Corporate Income Tax With a Flat Tax

Michael Calegari, Georgia State University

Amy Dunbar, University of Connecticut

Thomas Pogue, University of Iowa

Taxation and Ownership in Supplying Foreign Markets: An Empirical Investigation

Kostas Axarloglou, Babson College

Frank Meanor, Boston University

At a Loss for a Sound Loss Policy

Maureen Donnelly, Brock University

Allister Young, Brock University

Discussants:

John Rossi, Maravian College

Brigitte W. Muehlmann, Bentley College

Philip Jagolinzer, University of Southern Maine

Session #19

St. James

Papers:

Public Interest

Moderator:

Nan Zhou, SUNY Binghamton

Presenters:

Recent Changes to the Code of Conduct and the Regulatory

Structure of the U.S. Public Accounting Profession

C. Richard Baker, Uof Massachusetts-Dartmouth

The History and Rhetoric of Auditor Independence Concepts

Sara Ann Reiter, Binghamton University

Accounting Standard-Setting

Bairj Donabedian, Pace University

Discussants:

Francis Kearns, Rochester Institute of Technolgy

Nashwa George, Montclair State University

Bruce Dehning, University of New Hampshire

Session #21

Beacon Hill

Presentation:

CPA Exam Computerization: Overview, Current Status, and Implications

Moderator:

John Coulter, Western New England College

Speaker:

of the Joint AICPA/NASBA Computerization Implementation Committee

5:00-5:45

Presentation:

FASB Update

Speakers:

Tom Porter, Financial Accounting Standards Board

Session #25

St. James

Papers:

The Role of Client and Auditor Characteristics in the Audit Process

Moderator:

Elliott Levy, Bentley College

Presenters:

The Auditors’ Client Inquiry Process: A Comprehensive Model

Christie L. Comunale, Long Island University

Thomas R. Sexton, SUNY-Stony Brook

The Effect of Hierarchical Employment Levels on the Choice-Shift

Phenomenon in Multi-Purpose Audit Decisions

D. Donald Kent, Jr., SUNY-Brockport

Donald F. Arnold, Sr., Union College

Josef Schmee, Union College

The Personal Values of the CPA’s Corporate Clients: How They

Could Influence Independent Audits

Bruce L. Oliver, Rochester Institute of Technology

Discussants:

Glen Moyes, New Hampshire College

Mohammad Abdolmohammadi, Bentley College

Brian MacIver, Bentley College

Session #27

Beacon Hill

Papers:

Public Interest

Moderator:

Susan Hass, Simmons College

Presenters:

Financial Reporting to the Long-term Providers of

Intellectual Capital at a State University

Lawrence R. Hudack, Barry University

Larry L. Orsini, St. Bonaventure University

Duane M. Ponko, Indiana University of Pennsylvania

Global Warming, Carbon Dioxide Emissions and

Accounting Disclosures

Martin Freedman, Binghamton University

Bikki Jaggi, Rutgers University

Gifted Pollution Allowances: Recognizing a Liability to Society

D. Jacque Grinnell, University of Vermont

Herbert G. Hunt III, University of Vermont

Discussants:

Bonita Daly, University of Massachusetts-Dartmouth

Roger Martin, Keene State College

Marty Freedman, Binghamton University

Session #28

Constitution

Papers:

History

Moderator:

Steve Jarett, Saint Joseph College

Presenters:

Harvey Stuart Chase (1861-1946) A Progressive in an

Accountant’s Clothes and Much More Than the Father

of Stuart Chase

Richard Vangermeersch, University of Rhode Island

The Admissibility of Accounting Evidence in the

United States Court System, 1776-1940

Charles W. Wootton, Eastern Illinois University

Mary Virginia Moore, Southeast Missouri State University

Three (and a half) Environmental Factors in the Development

Of Statistical Sampling in Auditing

Joe F. Goetz, Jr., Louisiana State University in Shreveport

Discussants:

Thomas Tyson, St. John Fisher College

John Ribezzo, Community College of Rhode Island

Edmond Boyle, University of Rhode Island

10:45-12:00

Concurrent Sessions:

Session #30

White Hill

Papers:

150 Hours and Continuous Improvement

Moderator:

Dorothy Feldmann, Bentley College

Speakers:

Using Continuous Improvement Techniques

In Accounting Education

Mohsen Sharifi, Eastern Michigan University

S. Thomas A. Cianciolo, Eastern Michigan University

D. Robert Okopny, Eastern Michigan University

Gary B. McCombs, Eastern Michigan University

The Underlying Factors that Influence Students’ Decision

To Major in Accounting in the Presence of the 150-Hour

Requirement

Cheryl L. Allen, Morehouse College

Core Competencies: The 150 Hour Opportunity

Noah Barsky, Villanova University

Dawn W. Massey, Fairfield University

Jay C. Thibodeau, Bentley College

Discussants:

Inshik Seol, University of Massachusetts-Boston

Jean Gutmann, University of Southern Maine

David N. Wiest, University of Hartford

Session #31

Thoreau

Papers:

Information Systems

Moderator:

Presenters:

Implementing an Event-Driven Approach Using Access

Laurence R. Paquette, Westfield State College

Introducing E-commerce into the Accounting Curriculum

Paul H. Mihalek, University of Hartford

Michael J. Rolleri, University of New Haven

The Impact of Embedded Intelligent Agents on

Tax Compliance Decisions

John Masselli, Texas Tech University

Robert Ricketts, Texas Tech University

Vicky Arnold, Texas Tech University

Steve G. Sutton, Texas Tech University

Discussants:

Graham Gal, University of Massachusetts-Amherst

Charlotte Pryor, University of Southern Maine

John Barrick, Northeastern University

Session #32

St. James

Panel:

Quantity and Quality of Accounting Majors’

Moderator:

Richard Vangermeersch, University of Rhode Island

Speakers:

Ed Boyle, University of Rhode Island

Bernard Newman, Pace University

Mary Ellen Oliverio, Pace University

Session #33

Cambridge

Papers:

Special Issues in Auditing

Moderator:

Larry Klein, Bentley College

Presenters:

Auditors’ Differential Moral Reasoning

Mohammad J. Abdolmohammadi, Bentley College

William J. Read, Bentley College

D. Paul Scarbrough, Brock University

An Exploratory Study of Adopting Requirements for Audit

Committees for Non-U.S. Commercial Bank Registrants: An

Empirical Analysis of Foreign Equity Investment

Louis Braiotta, Jr., SUNY Binghamton

Corporate Governance and the Audit Process

Jeffrey Cohen, Boston College

Ganesh Krishnamoorthy, Boston College

Arnie Wright, Boston College

Discussants:

Lori Pant, Suffolk University

Ganesh Krishnamoorthy, Boston College

Indu Ravi, Bentley College

Session #34

Beacon Hill

Papers:

Problems with Financial Reporting and Using Graphs and Monitoring On-line Transactions

Moderator:

Ross D. Fuerman, Suffolk University

Presenters:

Material Inconsistencies in Graphical Trends

Deanna Burgess, Florida Gulf Coast University

Disclosure Biases in Performance Graphs

James W. Bannister, University of Hartford

Harry A. Newman, Fordham University

On-line Transactions

Hui Du, Rutgers University

Discussants:

Sally M. Schultz, SUNY New Paltz

Kathy Dow, Salem State College

Vincent Owhoso, Bentley College

Session #35

Constitution

Papers:

Accounting Behavior and Organizations

Moderator:

Charles G. Snow, Jr., Rhode Island College

Presenters:

The Relation Between Perceived Treatment Discrimination

and Job Satisfaction Among African-American Accounting

Professionals

Glen D. Moyes, New Hampshire College

Pat A. Williams, Fordham University

Behnaz A. Quigley, Strayer University

The Relationship between Machiavellianism and Work Experience

in Public Accountants: An Empirical Study

Anamitra Shome, Brock University

Hema Rao, SUNY Utica/Rome

Temptation to Cheat

Richard A. Bernardi, Roger Williams College

Discussants:

Donald Kent, SUNY Brockport

Don Arnold, Union College

Bruce Oliver, Rochester Institute of Technology

Session #36

Whittier

Papers:

Personal Taxation Policy Issues

Moderator:

Robert Colson, Daemen College

Presenters:

Towards a Better Measure of Horizontal Equity

Peter J. Westort, University of Massachsuetts Boston

Janet Wagner, University of Massachusetts Boston

Presidential Tax Returns as Learning Aids

J. Randolph Mallek, American University

Donald T. Williamson, American University

Exempt Income, Marginal Tax Rates, and Implicit Taxes

Peter J. Westort, University of Massachusetts Boston

Discussants:

Harold Goedde, SUNY Oneonta

Arthur Reed, Bentley College

John D. Phillips, University of Connecticut