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American Accounting Association

Quality of Earnings Project

Earnings Quality Topics at the 2003 Annual Meeting

While they are not associated with the AAA's Quality of Earnings Project, if you are interested in issues related to earnings quality, you will find a number of sessions on the 2003 Annual Meeting schedule including:

Monday, August 4 — 10:15–11:45 a.m.
Session 1.5 — Auditing and Corporate Governance
Paper Topics:

  • Auditors’ Assessments of and Responses to Earnings Management Risk and Corporate Governance Risk;
  • Corporate Governance and the Audit Process;
  • The Influence of Independent and Effective Audit Committees on Earnings Quality

Session 1.6 — Corporate Oversight and Financial Reporting
Paper Topics:

  • Earnings Quality and Audit Committee Activity;
  • Reportable Events and Auditor-Client Disagreements: Differences in Economic Characteristics and Stock Price Performances;
  • Earnings Management in Corporate Voting: Evidence from Anti-Takeover Charter Amendments

Tuesday, August 5 — 10:15–11:45 a.m.
4.14 — Earnings Management in Asia
Paper Topics:

  • The Effect of Changes in Consolidation Standard on Firm Restructuring Activity: Evidence from Japan;
  • Chinese Tango: Government Assisted Earnings Management;
  • Earnings Forecasts Disclosure Regulation and Earnings Management by IPO Firms to Meet the Forecast Error Threshold

Tuesday, August 5 — 2:00 – 3:30 p.m.
5.2 — Accounting Earnings and Stock Returns
At-Large Session Moderated by Stephen Penman, Columbia University

  • Earnings Quality, Performance Measures, and Stock Returns
    Richard Sloan, University of Michigan
  • A Practical Alternative to GAAP Earnings
    James Ohlson, New York University

Wednesday, August 6 — 10:15–11:45 a.m. 7.14 — Earnings Management and Fraudulent Reporting
Paper Topics:

  • CFO Intentions to Report Fraudulently on Financial Statements;
  • Earnings Management and Forced CEO Dismissal;
  • The Reputation Effects of Earnings Management in the Internal Labor Market

Wednesday, August 6 — 2:00–3:30 p.m.
8.6 — The Influence of Managers on Reported Earnings
Paper Topics:

  • Last Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts; Earnings Management, Potential Debt-Covenant
  • Violations, New Capital Issues, and the Timing of Litigation Settlements;
  • The Corporate Governance Role of Venture Capitalists in Constraining Earnings Management in Initial Public Offerings

8.7 — Auditing and Earnings Management
Paper Topics:

  • Auditor Reputation, Discretionary Accruals, and IPO Underpricing;
  • Does Big 6 Auditor Industry Expertise Constrain Earnings Management?
  • Audit Committees and Quarterly Earnings Management

Quality of Earnings Website