Southeast Region Meeting American Accounting Association April 26-28, 2001 Wyndham Harbour Island Tampa, Florida

Preliminary Program

Saturday, April 28, 2001

Thursday's Program | Friday's Program

7:00 a.m. - 12:00 p.m. Registration

7:30 a.m. - 8:30 a.m. Continental Breakfast and Business Meeting

Sponsored by the Cameron School of Business, University of North Carolina at Wilmington

8:45 a.m. -10:15 a.m. Concurrent Sessions

Auditor Change Research
Room A
Moderator: Carl Pacini, Florida Gulf Coast University
Discussant: Jeff Zanzig, Jacksonville, State University

Corporate governance and the selection of industry specialist auditors
Uma Velury, University of Delaware
John Reisch, East Carolina University
Dennis M. O'Reilly, Xavier University

The value relevance of auditor changes: Evidence from firms that change auditors and subsequently file for bankruptcy
Mark Dawkins, University of Georgia
Ena Rose-Green, Florida International University
E. Michael Bamber, University of Georgia

Curricular Development Resources
Room B
Moderator: Rebecca Kaenzig, Appalachia State University
Discussant: John Sennetti, Nova Southeastern University

A web site dedicated to management accounting education and research
James Martin, University of South Florida

Introductory accounting courses for the new millennium
Michael Cornick, University of North Carolina at Charlotte
Sak Bhamornsiri, University of North Carolina at Charlotte

Strategical Issues in Taxation
Room C
Moderator: Ken Lavery, High Point University
Discussant: Judy Sage, University of Southern Colorado

Progressive-proportional attitudes toward the income tax and federal estate tax: An extension of Hite and Roberts' tax rate structure research
G. Thomas Turman, University of Wisconsin Oshkosh

Local sales tax competition and the effect on county governments' tax instruments
LeAnn Luna, University of North Carolina af Wilmington

Value Relevance of Financial Accounting Information
Room D
Moderator: Steve Platau, University of Tampa
Discussant: Leslie Turner, Northern Kentucky University

The matching principle: An empirical test of its relevance for standard-setting
Steve Fortin, McGill University

The information content of accounting earnings and cash flows measures of performance: The role of the cash recovery rate
Hassan Hassab Elnaby, Virginia State University
Amal Said, Virginia Commonwealth University

The value-relevance of operational cash flows during mergers
Cal Christian, East Carolina University
Jefferson Jones, Auburn University

The New CPA Exam
Room E
Panel Session
Jan Williams, University of Tennessee

Shared Experiences: Eminent Senior/ Emeritus Faculty Share Tips for a Successful Academic Career
Room F
Moderator:Charles G. Carpenter, Berry College
Panelists:

Jim Hasselback, Florida State University
Roger Hermanson, Georgia State University (Emeritus)
Mary Stone, University of Alabama

The Research Forum
Room G

Does one's professional employment group affect one's analysis of the business firm? A multivariate study of employment groupings
Robert Webster, Ouachita Baptist University
Selwyn Ellis, Louisiana Tech University

Value in e-commerce for the accounting function
Akhilesh Chandra, North Carolina A&T University

Internal control discussion and recommendations for human resource management in the religious sector
Pamela Roush, University of Central Florida

Small NPO accounting: Utilizing IT for internal & audit control
Ruth Epps, Virginia Commonwealth University
Michael Bickford, Auditor of Public Accounts

The southern states' conference of CPAs: 1938-1982
Dale Flesher, University of Mississippi
Edward Coffman, Virginia Commowealth University

The account books of a Milanese banker in northern Italy during the late fourteenth century
Alvaro Martinelli, Appalachian State University

Financial reporting to European capital markets in the 1850s: The case of the Illinois central railroad
Dale Flesher, University of Mississippi
Gary Previts, Case Western Reserve University
William Samson, University of Alabama

Patronage dividends: Bumper crop or tax blight for small farmers
Tara Sudderth, Birmingham-Southern College
Tonya Flesher, University of Mississippi

The impact of geographic and business segment diversification upon the earnings quality of U.S.-based multinational enterprises
M. Sadegh Bazaz, Oakland University
David Senteney, Ohio University

The effect of the insider trading scandal on security returns: The case of the "heard on the street" column of the Wall Street Journal
Richard Gifford, Elizabethtown College
Benjamin Bae, Virginia Commonwealth University

Electronic Bulletin Boards in the On-line Introductory Accounting Courses
John Salter, University of Central Florida
Jane Reimers, Florida State University

Cross-border mergers among multinational businesses
Abdel Agami, Old Dominion University

Do 150-hour accounting graduates want a career in public accounting?
Cheryl Allen, Morehouse College

Accounting education - Still in a state of change
Cynthia Bolt-Lee, The Citadel
Sheila Foster, Lynchburg College

Entry level accounting: Restructuring to meet the needs of all stakeholders
Wanda DeLeo, Winthrop University
C. Angela Letourneau, Winthrop University

The approach to introductory accounting in the two-year college
Karen McCarron, Gordon College
James Davis, Gordon College

Transfer of learning: Implications for improving postsecondary education
Julie Anne Billiris, St. Petersburg Junior College/University of South Florida

Assessing web-enhanced courses and student learning outcomes
Lois Mahoney, University of Central Florida
Charles Diziuban, University of Central Florida

Electronic bulletin boards in the on-line introductory accounting courses
Robert Walsh, Marist College

Teaching principles of accounting: Identifying linkages between periodic and perpetual inventory systems and depreciation of plant assets
William Pollard, Appalachian State University

A test instrument for revenue recognition
Jim Martin, University of Montevallo

Examining professional expectations of 150-hour programs
Alan Reinstein, Wayne State University
Mohamed Bayou, University of Michigan-Dearborn
Gerald Lander, University of South Florida

Can market efficiency result from deficient accounting information?
Paul Allen, Mississippi State University, Meridian

Some tools to help accounting educators integrate oral and written communication into their courses
Patricia Myers, East Carolina University

A necessary change in accounting education: Justification for change in testing procedures
Roderick Barclay, Texas A&M University

An investigation of the level of disaggregation of geographic segment disclosures under SFAS 131
Dave Nichols, University of Mississippi
W. Mark Wilder, University of Mississippi

Outcomes assessment: Accounting students' technology self-efficacy
Cheryl Mitchem, Virginia State University
John Moore, Virginia State University

Reexamination of product liability exposure under market share theory: Some implications for financial reporting
Manny Maloo, Towson University

Cash balance pension plans: Good news or bad news?
Arundhati Rao, Southern Connecticut State University
Leslee Higgins, Georgia Southern University
Sandra Taylor, Georgia Southern University

Valuation of closely held corporations in tax cases
Howard Godfrey, University of North Carolina at Charlotte
Edward Malmgren, University of North Carolina at Charlotte

Comparison of U.S. GAAP and international accounting standards commmittee (IASC) accounting standards
Mark Lawrence, Nova Southeastern University

10:15 a.m. - 10:30 a.m. Break

Sponsored by Department of Accounting, Saint Leo University

10:30 a.m. - 12:00 p.m. Conncurrent Sessions

Issues in Accounting Issues in Accounting Academe
Room A
Moderator: Laurel Cobb, St. Leo University
Discussant: Deborah Pendarvis, St. Leo University

Chaired professorships in accounting
Zabihollah Rezaee, Middle Tennessee State University
Robert Elmore, Tennessee Technological University

An assessment of accounting doctoral programs by discipline and concentration
George Joseph, Savannah State University
Asha George, Savannah State University

The relocation decisions of accounting faculty
Michael Bitter, Stetson University

Financial Reporting and the Public Interest
Room B
Moderator: Lois Mahoney, University of Central Florida
Discussant: Pam Roush, University of Central Florida

Known by the company they keep: An investigation of policy preferences of legislators supported by the U.S. public accounting profession
Peggy Dwyer: University of Central Florida
Robin Roberts, University of Central Florida

Accounting for decommissioning cost
Wanda DeLeo, Winthrop University
C. Angela Letourneau, Winthrop University
Terri Schavey, Springs Company

Financial reporting to the stakeholders of private colleges in Florida
Lawrence Hudack, Barry University

Issues in Information Systems and Technology
Room C
Moderator: Dan Ivancevich, University of North Carolina at Wilmington
Discussant: Carol Sullivan, University of Texas at Arlington

Time pressure effects on information processing in an IS audit
Robin Pennington, University of South Carolina
Brad Tuttle, University of South Carolina

Factors impacting client perceptions of consulting quality
George Aldhizer, Northern Kentucky University
Leslie Turner, Northern Kentucky University
Matthew Shank, Northern Kentucky University

Regulatory and Nonprofit Research
Room D
Moderator: Jackie Reck, University of South Florida
Discussant: TBA

A descriptive analysis of tax-exempt nonprofit hospitals engaging in joint ventures with for-profit organizations
Pamela Smith, Virginia Polytechnic Institute & State University

The significance of regulatory climate for utilities facing future environmental costs
Charlene Henderson, Louisiana State University
K.E. Hughes, II, Louisiana State University

Research in International Accounting
Room E
Moderator: Ed Etter, University of South Florida
Discussant: Obeua Persons, Rider University

Geographic segment disclosures under SFAS 131 and financial analysts' assessment of foreign investment risk
Larry Seese, East Carolina University
Timothy Doupnik, University of South Carolina

Return and volume metrics and market overreaction: The case of U.K. preliminary earnings announcements
Kingsley Olibe, Middle Tennessee State University
Steven Grossman, Texas A & M University
Robert Strawser, Texas A & M University

Preparing Better Accounting Examinations
Room F
Panel Session
Phillip Olds, Virginia Commonwealth University Examinations

2-Year College - Transferring Knowledge in Accounting Classroom: Why Teaching is Changing
Room G
Panel Session
Julie Anne Billiris, St. Petersburg Junior College

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