American Accounting Association Southeast Region Meeting Accounting at a Crossroads March 27–29, 2003 Hosted by The Citadel, the College of Charleston, and Francis Marion University Charleston, South Carolina

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Research Forum

Saturday, March 29

Too Good To Be True: CEO's and Financial Reporting Fraud
J. Richard Anderson, Stonehill College
Michael E. Tirrell, Stonehill College

Stewardship Value of Income: The Role of Income Statement Classification
Avinash Arya, Morgan State University

Rational Prediction of Future Pension Expense: A Simulation Approach
Alan I. Blankley, Miami University of Ohio
Phil G. Cottell, Miami University of Ohio
Richard McClure, Miami University of Ohio

A Reexamination of the Factors Important to Selection of Accounting as a Major
Clement Chen, University of Michigan—Flint
Keith T. Jones, Eastern Kentucky University
D. David McIntyre, Clemson University

Percentage Depletion, RFMP, and the Exxon Cases
Edmund D Fenton, Eastern Kentucky University

A History of the Accounting, Behavior and Organizations (ABO) Section of AAA
Dale L. Flesher, The University of Mississippi
Tonya K. Flesher, The University of Mississippi

A Plan for Building Teams in the Auditing Classroom
Sheila D. Foster, The Citadel
William C. Sharbrough, The Citadel

Cost Associated with Going-Concern Modified Audit Opinions: An Analysis of the Australian Audit Market
Marshall A Geiger, University of Richmond
Peter Carey, Monash University
Brendan O'Connell, Deakin University

Early Effects of SFAS 142 on Accounting for Goodwill
Linda R. Henderson, Coastal Carolina University
James F. Eason, Coastal Carolina University

The Influence of Task Difficulty, Implementation Process Factors, and User Perceptions on User Acceptance of Activity-Based Information
Aretha Hill, Florida A & M University
Annie McGowan, Florida A & M University

Enhancing Teaching in Intro Courses: The Interaction of Gender and Problem Solving Style
Richard M. Hulme, California State Polytechnic University—Pomona
John Karayan, California State Polytechnic University—Pomona

What's Trust Got to Do with It? Accounting for the Loss of Confidence in Financial Markets
Trevor M. Knox, Muhlenberg College

Factors Affecting Municipal Disclosures-Development of a Model
Susan R. Koch, Austin Peay State University

The Value Added Significance of the CEO/CFO Certification Requirement
Ron Marden, Appalachian State University
Randy Edwards, Appalachian State University
William Stout, University of Louisville

Changes in the Report of Management: More Meaning in the Face of Investor Disillusion?
John P. McAllister, Kennesaw State University
Jane E. Campbell, Kennesaw State University

Back to the Basics: A Return to Professionalism
Jeffrey R Miller, Augusta State University

Gender and Racial Differences Regarding Job Expectations for New Accounting Hires
Robert G. Morgan, East Tennessee State University
William D. Cooper, North Carolina A&T State University
Michael F. Cornick, Winthrop University

Employee Leasing: From the 1800s to the 21st Century: A Historical Perspective on the Contingent Labor Force
Claire Y. Nash, Christian Brothers University
Dale L. Flesher, The University of Mississippi

Comparison of Academic Major Selection Factors Between Accounting and Information Technology/Information Systems Students
Thomas G. Noland, Georgia Southern University
William H. Francisco, Georgia Southern University
J. Ann Kelly, Georgia Southern University

Understanding, Calculating, and Communicating Growth Rates and Their Use in Equity Valuation
Laurence R. Paquette, Westfield State College

The Use of Financial Statement Articulation to Determine Quality of Earnings
Robert L. Putman, University of Tennessee at Martin

Auditor Independence Relating to Consulting Services: An Agency Theory Perspective
Alan Reinstein, Wayne State University
Gerald H. Lander, University of South Florida
James P. Jennings, University of St. Louis

"Linking" Technology and Research for Student Learning
Judson P. Stryker, Stetson University
Barbara J. Costello, Stetson University
Robert Lenholt, Stetson University

Accounting: Responding to "Drivers of Change"
Ann L. Watkins, High Point University

Market Reactions to Company Layoffs: A Note on The Financial Distress versus Potential Benefit Hypothesis
Paul Wertheim, Abilene Christian University

The CPA's Perspective on Independence in Financial Statement Engagements for Non-Public Companies
Jeffrey S. Zanzig, Jacksonville State University
Dale L. Flesher, The University of Mississippi

Guidelines for Team Learning in the Accounting Classroom: Experiences of AECC and Non-AECC Schools
Sanjay Gupta, Valdosta State University
Marilyn T. Zarzeski, University of Mississippi

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