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

Meeting Information | Registration Information | CPE Sessions
Speaker and Panel Schedule | AAA Travel Discounts | Placement Service

Preliminary Program

Teaching Case Workshops | Teaching Tips Workshops
To be held Saturday, March 29 at 9:00 a.m.–10:15 a.m. and 10:20 a.m.–11:35 a.m.

Research Forum
Saturday March 29, 2003

CONCURRENT SESSIONS:

1. Friday, March 28, 10:00 a.m.–11:15 a.m.

Moderator: Jan Heier, Auburn University at Montgomery

Papers:

International Congresses of Accountants: More Scholarship Needed
Richard Vangermeersch, University of Rhode Island
Dale L. Flesher, The University of Mississippi
William D. Samson, The University of Alabama
Gary John Previts, Case Western Reserve University

The Stockholder Review Committee of the Chesapeake and Ohio Canal Company: A Study of 19th Century Corporate Governance
Robert W. Russ, Virginia Commonwealth University
Gary John Previts, Case Western Reserve University
Edward N. Coffman, Virginia Commonwealth University

Voted Off: Corporate Governance and Internet Survivors
Nathan V. Stuart, University of Florida
Glen W. S. Dowell, University of Notre Dame
Margaret B. Shackell, University of Notre Dame

2. Friday, March 28, 10:00 a.m.–11:15 a.m.

Moderator: Manuel Dieguez, Florida International University

Papers:

Effects of Information Load and Cognitive Style On Decision Making
Charles Kelliher, University of Central Florida
Lois S. Mahoney, University of Central Florida

Teaching Governmental Accounting Topics Using Self-Generated Elaborations
Lloyd G. Sage, Governors State University
Judith A. Sage, Chicago State University

A General Analysis of the Impact of Scale Differences when Interpreting R² as an Indicator of Value-Relevance
David A. Ziebart, University of Illinois at Urbana—Champaign
Hongtao Guo, Baruch College of the City University of New York

3. Friday, March 28, 10:00 a.m.–11:15 a.m.

Moderator: Richard Dull, Clemson University

Papers:

Distance Learning in an Accounting Principles Course—Student Satisfaction and Perceptions of Efficacy
Barbara G. Pierce, Florida Institute of Technology
Michael H. Slotkin, Florida Institute of Technology

The Cost of an Online Education
Richard Fern, Eastern Kentucky University

Some Notes on Teaching Accounting Courses On-Line
Thomas Townsend Amlie, SUNY Institute of Technology

4. Friday, March 28, 10:00 a.m.–11:15 a.m.

Moderator: Richard Fern, Eastern Kentucky University

Papers:

Scrambled Questions, Same Results: Some Guidance in Sequencing Multiple Choice Questions in the Introductory Accounting Course
Diane A. Riordan, James Madison University
Michael P. Riordan, James Madison University
Kimberly A. Richardson, James Madison University
Judy K. Weishar, James Madison University

Strategies for Awarding Partial Credit for Multiple-Choice Questions, With Special Attention to the Multiple True-False Item
Philip R. Olds, Virginia Commonwealth University
Edward Spede, Virginia Commonwealth University

The Effect of Demographic Factors and Question Type on Exam Performance For an Accounting “Core” Course
Jeffrey J. McMillan, Clemson University
Lydia L. F. Schleifer, Clemson University

5. Friday, March 28, 10:00 a.m.–11:15 a.m.

Moderator: William P. Brown, Longwood University

Papers:

Evaluating the Choice of Entity Decision for the Closely Held Business
Cherie J. Oneil, Colorado State University
Edward A. Henig, Business Ownership Strategies
John O. Everett, Virginia Commonwealth University

Political Activity and Tax Exempt Status (New Considerations for Church and Religious Organizations
Phil Harper, Middle Tennessee State University
Betty Harper, Middle Tennessee State University

Off-the-Books Income and Self-Control Theory: An Exploratory Study of Income Tax Evasion
Michele W. Ganon, Western Connecticut State University
James J. Donegan, Western Connecticut State University

6. Friday, March 28, 11:20 a.m.–12:35 p.m.

Moderator: Cindy Bolt-Lee, The Citadel

Papers:

Tax Cases in the Introductory Tax Course: An Experiment to Determine Student Satisfaction and Performance
Sharon K. Ford, Delta State University
Bobby E. Waldrup, University of North Florida
Victoria Garbacik-Kopman, University of North Florida

Using Basic Accounting Research to Energize Undergraduate Teaching and Learning
Konrad Erik Gunderson, Missouri Western State College

The Effects of Group Quizzes on Performance and Motivation to Learn: Two Experiments in Cooperative Learning
B. Douglas Clinton, Northern Illinois University
James M. Kohlmeyer, III, East Carolina University

7. Friday, March 28, 11:20 a.m.–12:35 p.m.

Moderator: Fred Richardson, Virginia Polytechnic Institute and State University

Papers:

Finding the Gap in Current GAAP: A Review of Current Practice in Light of Concepts Statement #2
Jan Richard Heier, Auburn University at Montgomery

Goodwill: Initial Overpayment and Subsequent Impairment
Natalie Tatiana Churyk, Northern Illinois University
Eugene G. Chewning, Jr., University of South Carolina
Maribeth Coller, University of South Carolina

The Value-Relevance of Earnings, Operating Cash Flows, and Earnings before Interest, Taxes, Depreciation, and Amortization
Cal Christian, East Carolina University
Jefferson P. Jones, Auburn University

8. Friday, March 28, 11:20 a.m.–12:35 p.m.

Moderator: Paul Mihalek, University of Hartford

Papers:

The Adoption of International Accounting Standards in the UK: A Review of Attitudes
Stella M. Fearnley, University of Portsmouth
Tony Hines, University of Portsmouth

Corporate Social Reporting Practices in India (A focus on Manufacturing Industry)Saxena Pravin, Dayalbagh Educational Institute
Jayender Verma, Dayalbagh Educational Institute
Sanjeet Kumar, Dayalbagh Educational Institute

Europe and America—Together or Apart: An Empirical Test of Differences in Actual Reported Results
Philip A. Lewis, Northern Kentucky University
Stephen Brian Salter, University of Cincinnati

9. Friday, March 28, 11:20 a.m.–12:35 p.m.

Moderator: Raj Iyengar, North Carolina Central University

Papers:

Electric Utility Deregulation and The Market Value-Book Value Relation
Karen Nunez, North Carolina State University

Income Tax Allocations in Predicting Future Cash Flows: An Evaluation of Alternative Income Tax Expense Measures
Benjamin Foster, University of Louisville
Terry J. Ward, Middle Tennessee State University

The Relation Between Disaggregated Restructuring Charges and Stock Returns: The Effects of Financial Distress
Carol Callaway Dee, Florida State University
Darlene Anderson, Florida State University

10. Friday, March 28, 11:20 a.m.–12:35 p.m.

Moderator: Sak Bhamornsiri, University of North Carolina–Charlotte

Papers:

An Investigation of Current Approaches to Teaching Introductory Accounting in Two-Year Colleges in the SEAAA Region
James R. Davis, Gordon College
Karen B. McCarron, Gordon College
M. Lynette Smyth, Gordon College

Group-Account, Item-Characteristic (IC) Methodology of Learning Accounting
Joseph Mauriello, New York University

11. Friday, March 28, 11:20 a.m.–12:35 p.m.

Moderator: Tom McKee, East Tennessee State University

Papers:

A Further Analysis of the Enron Matter
Alan Reinstein, Wayne State University
Jeffrey J. McMillan, Clemson University

Forensic Skills Shine In Recent High Profile Accounting Frauds
Larry D. Crumbley, Louisiana State University

Anderson and Enron: A Lemon for a Lemon An Analysis of Audit Quality Uncertainty within the Framework of Akerloff’s Market for Lemons Model
Pamela Barton Roush, University of Central Florida
Linda Thorne, York University

12. Friday, March 28, 2:15 p.m.–3:30 p.m.

Moderator: Janette Moody, The Citadel

Papers:

Is it Time to Add a Fraud Course at Your University?
Thomas Wayne De Berry, North Georgia College & State University

Evidential Effort and Risk
Tim Kizirian, California State University, Chico
L. Dwight Sneathen Jr., Mississippi State University

Continuous Auditing of Financial Information Systems: Perceptions by Audior Type
Eric Johnson, Indiana University
Richard B. Dull, Clemson University

13. Friday, March 28, 2:15 p.m.–3:30 p.m.

Moderator:Jeff Yost, College of Charleston

Papers:

Ethics and Agency Theory: Incorporating a Standard for Effort and an Ethically Sensitive Agent
Douglas E. Stevens, Syracuse University
Alex Thevaranjan, Syracuse University

Beyond Agency and Structure: Triple Loop Learning
Jesse F. Dillard, University of Central Florida

Controlling Health Benefit Expenses
Paul Lin, Wright State University
Edward J. Blocher, The University of North Carolina at Chapel Hill
Jeffrey R. Miller, Augusta State University
Melody Chen, Chi-Mei Medical Center

14. Friday, March 28, 2:15 p.m.–3:30 p.m.

Moderator: Katherine Barker, Lander University

Papers:

P.A.C.E. -- A Summer Program to Introduce Minority High School Students to the Accounting Profession
Lynn Griffin, North Carolina A&T State University
Gwendolyn McFadden-Wade, North Carolina A&T State University

Accounting Internships: One School's Experience
Robert Dan Fesler, Tennessee Technological University
Charles W. Caldwell, Tennessee Technological University

15. Friday, March 28, 2:15 p.m.–3:30 p.m.

Moderator: Lawrence Abbott, University of Memphis

Papers:

The Auditor's Going Concern Decision and Types I and II Errors: The Coase Theorem, Transaction Costs, Bargaining Power and Dissimulation.
Paul A. Barnes, Nottingham Business School

The Use of Heuristic Conditioning to Mitigate Problems Associated With the Use of Financial Ratios: The Case of Assessment of the Risk of Occurrence of Corporate Financial Distress
Gregory D. Kane, University of Delaware
Frederick M. Richardson, Virginia Polytechnic Institute and State University
Uma Velury, University of Delaware

Is Arthur Andersen Alone? A Descriptive Study of Audit Firm Differences in the Propensity to Issue Going Concern Opinions Prior to Client Bankruptcy
William E. Fowler, Abilene Christian University
Paul Wertheim, Abilene Christian University

16. Friday, March 28, 2:15 p.m.–3:30 p.m.

Moderator: Thomas P. Klammer, University of North Texas

Papers:

Capital Structure and Sensitivity of Executive Pay to Accounting Performance Measures: Evidence from All-Equity and High-Levered Firms
Raghavan (Raj) J. Iyengar, North Carolina Central University
H. James Williams, North Carolina Central University

Judgmental Effects in the Use of Performance Measurement Systems
Gerald K. DeBusk, Virginia Polytechnic Institute and State University

CEO Compensation Subsequent to a Shift in the Investment Opportunity Set
Lawrence J. Abbott, The University of Memphis

17. Friday, March 28, 3:45 p.m.–5:00 p.m.

Moderator: Archie Faircloth, University of Louisville

Papers:

Recommended Changes in Accounting Education: Have They Taken Place?
Paul E. Bayes, East Tennessee State University
Gary G. Berg, East Tennessee State University

An Integrative Process to Document Compliance and Continuous Improvement of Learning Goals Under the New AACSB—International Standards
Suzanne Lowensohn, Colorado State University
Lawrence R. Hudack, Barry University

The Leading Issue in Accounting Education at the Beginning of the 21st Century
Cheryl E. Mitchem, Virginia State University
Buagu G. N. Musazi, Virginia State University

18. Friday, March 28, 3:45 p.m.–5:00 p.m.

Moderator: Frances Kennedy, Clemson University

Papers:

Activity-Based Costing and Managed Asset program in Banking Industry
Mehmet C. Kocakulah, University of Southern Indiana
Ellen W. Franklin, National Bank
Jeannette C. Maier-Lytle, University of Southern Indiana

Activity-Based Cost Systems Implementation in a Small Business: A Case Study
Mehmet C. Kocakulah, University of Southern Indiana
Jeannette C. Maier-Lytle, University of Southern Indiana
Jerry Blanton, University of Southern Indiana

The Association of Separate and Concurrent Use of Activity-Based Costing, Supply Chain Management and Technology Integration with Improvement in Financial Performance
Douglass Cagwin, Lander University
Dennis Ortiz, The University of Texas at Brownsville

19. Friday, March 28, 3:45 p.m.–5:00 p.m.

Moderator: Ganesh Pandit, Clark Atlanta University

Papers:

Accountable Accountants
Ross D. Fuerman, Suffolk University

The Effects of Cognitive Moral Development and Client Risk Factors on Students’ Ethical Judgments
Duane M. Brandon, Virginia Polytechnic Institute and State University
William A. Kerler, III, Virginia Polytechnic Institute and State University
Larry N. Killough, Virginia Polytechnic Institute and State University
Jennifer M. Mueller, Virginia Polytechnic Institute and State University

An Environmentally Balanced Scorecard
Charles G. Snow, Jr., Rhode Island College

20. Friday, March 28, 3:45 p.m.–5:00 p.m.

Moderator: Jeffrey Miller

Papers:

Ponzi Scheme or Accounting Malpractice: Beware of Cowboys Wearing the White Hats
Larry D. Crumbley, Louisiana State University
Nicholas G. Apostolou, Louisiana State University

Accounting and Auditing Enforcement Releases and Earnings Management: An Assessment of Auditor Independence
John A. Pendley, University of Alabama in Huntsville
Joseph Legoria, Louisiana State University

The Hanging Triangle Table of Empowered Relationships: A Model to Stop Management Fraud
Manuel A. Tipgos, Indiana University–Southeast

21. Friday, March 28, 3:45 p.m.–5:00 p.m.

Moderator: Robert Fahnestock, University of West Florida

Papers:

Earnings Management and Ethics
Richard Powell, Pepperdine University

Looking for Revenue in All the Wrong Places: An Analysis of Recent Revenue Recognition Problems
M. Elizabeth Haywood, Rider University
Dorothy A. McMullen, Rider University

Airline, Real Estate, Computer Software and Movie Companies: An Industry Perspective for Teaching Revenue Recognition
Julia L. Higgs, Florida Atlantic University
John T. Reisch, East Carolina University
Randall Rentfro, Florida Atlantic University

22. Friday, March 28, 3:45 p.m.–5:00 p.m.

Moderator: Tom Lechner, SUNY College at Oswego

Papers:

The Role of Accounting-Based Executive Compensation in Corporate Capital Structure
Raghavan (Raj) J. Iyengar, North Carolina Central University
Augustine I Duru, American University

Accounting for Stock Dividends and Splits: A Reexamination of the Retained Earnings Hypothesis
Dean Crawford, SUNY at Oswego
Diana R. Franz, University of Toledo
Gerald J. Lobo, Syracuse University

Off-balance sheet financing: how much debt lurks in the leases?
Steve C. Lim, Texas Christian University
Steven C. Mann, Texas Christian University
Vassil T. Mihov, Texas Christian University

Teaching Case Workshop - Saturday, March 29, 9:00 a.m.–10:15 a.m.

Teaching Tips Workshop - Saturday, March 29, 9:00 a.m.–10:15 a.m.

23. Saturday, March 29, 9:00 a.m.–10:15 a.m.

Moderator:John Sennetti, Nova Southeastern University

Papers:

Using WebCT to Facilitate Faculty-Student Communication in On-Campus Courses
Susan Galbreath, Lipscomb University

Practical Teaching: Using Trial Version Software In Accounting Information Systems Courses
Mary Hill, Kennesaw State University

An Exploratory Study of Learner Use of Computerized Accounting Tutorials
Sheila A. Handy, Lafayette College

24. Saturday, March 29, 9:00 a.m.–10:15 a.m.

Moderator: Linda J. Bradley, College of Charleston

Papers:

An Extension of the Multiple Taxpayer Model to Refund Claims and a Review of Litigation Reimbursement Rules Within the Optimism Model
Bradley D. Childs, Belmont University

The Changing Impact of the Alternative Minimum Tax on Horizontal Equity
Peter J. Westort, Berry College
Janet Wagner, University of Massachusetts Boston

Vacation Homes and Residential Interest Deductions: Conflicting Interpretations Create Confusion (and Planning Opportunities)
John Everett, Virginia Commonwealth University
William Duncan, Arizona State University West
Wendy Peffley, Virginia Commonwealth University

Accounting Choice Determinants of Deferred Tax Asset Valuation Allowances
Chia-Ling Chao, Nova Southeastern University

25. Saturday, March 29, 9:00 a.m.–10:15 a.m.

Moderator: Robert Rouse, College of Charleston

Papers:

Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investigation of Auditor and Public Perceptions
Phil Brown, Harding University
Morris Stocks, The University of Mississippi
Mark Wilder, The University of Mississippi

Sarbanes-Oxley: Auditing the Auditors?
Donald K. McConnell, Jr., The University of Texas at Arlington

Social Awareness of Undergraduate Accounting Students: Before and After the Enron Debacle
Ganesh M. Pandit, Clark Atlanta University
Allen Rubenfield, Clark Atlanta University

26. Saturday, March 29, 9:00 a.m.–10:15 a.m.

Moderator: Tina Quinn, Arkansas State University

Papers:

Employment Taxation of Business Entities and their Owners; Contradiction and Confusion Reigns
Robert E. Blatz, Jr., Central Connecticut State University

Responsible Person Penalty Liability and Payroll Service Providers
Stephen C. Gara, Old Dominion University
Sally A. Wahrmann, Long Island University, C.W. Post Campus

Employer Paid Education: Using the Working Condition Fringe Benefit Approach for Cost Savings
Edmund D. Fenton, Eastern Kentucky University

Teaching Case Workshop - Saturday, March 29, 10:20 a.m.–11:35 a.m.

Teaching Tips Workshop - Saturday, March 29, 10:20 a.m.–11:35 a.m.

27. Saturday, March 29, 10:20 a.m.–11:35 a.m.

Moderator: Alan K. Styles, College of Charleston

Papers:

Role of Transaction Cost on Financial Performance of Sugar Industry of India
Pratapsinh Chauhan, Saurashtra University

Does Auditor Switch Affect Discretionary Accruals? The Korean Experience
Seok Woo Jeong, Korea University
Joonwha Rho, Chungnam National University

The Strategic Fit of IT and Business Performance: Evidence from the Korean Banking Industry
Lewis F. Davidson, Florida International University
Chang-Soo Kim, Chung-Ang University, Korea

28. Saturday, March 29, 10:20 a.m.–11:35 a.m.

Moderator: Harold Goedde, SUNY at Oneonta

Papers:

Transfer Pricing Practices and Regulatory Actions in the United States and United Kingdom: A Cross-Country Comparison and Analysis
Rasoul S. Tondkar, Virginia Commonwealth University
Wendy W. Peffley, Virginia Commonwealth University

Transfer Pricing, Volume of Transfers, and Firm Value Metrics: A Price and Tax Analysis
Kingsley O. Olibe, Middle Tennessee State University
James C. Flagg, Texas A&M University

The Economic Substance Doctrine: A Double-Edged Sword
Kortney E. White, Arkansas State University
Tina Quinn, Arkansas State University

29. Saturday, March 29, 10:20 a.m.–11:35 a.m.

Moderator: Lawrence R. Hudack, Barry University

Papers:

Non-audit Fees and the Relation between Firms' Stock Returns and Earnings
Julia L. Higgs, Florida Atlantic University
Terrence R. Skantz, Florida Atlantic University

Financial Analysts' Perceptions of Auditor Independence
Paul M. Clikeman, University of Richmond
Steven L. Henning, Southern Methodist University

Non-Audit Fees, Auditor Independence, and Bond Ratings
Duane M. Brandon, Virginia Polytechnic Institute and State University
Aaron D. Crabtree, Virginia Polytechnic Institute and State University
John J. (Jack) Maher, Virginia Polytechnic Institute and State University

30. Saturday, March 29, 10:20 a.m.–11:35 a.m.

Moderator: Leslee Higgins, Georgia Southern University

Papers:

The Value of Corporate Board Diversity: Gender and Corporate Reputation
Susan L. Swanger, Western Carolina University
Philip L. Little, Western Carolina University

Gender Differences in Ethical Orientation and Evaluation by IPO Accountants
Tara J. Shawver, Kings College
Patricia C. Bancroft, Bridgewater State College
John T. Sennetti, Nova Southeastern University

Critical Factors in Auditors’ Assessments of Client Acceptance Decisions: A Research Note
Susan B. Hughes, Butler University
Pamela J. Rouse, Butler University
Bradley M. Sturm, Buler University

31. Saturday, March 29, 10:20 a.m.–11:35 a.m.

Moderator: Susan R. Koch, Austin Peay State University

Papers:

Voluntary Disclosure in R&D Intensive Industries
Denise A. Jones, College of William & Mary

Accountability, Stakeholder Theory and the Future of Accounting: A Critical Theory Perspective
George Joseph, Savannah State University

A Case Study for Implementing Governmental Accounting Standards Board Statements No. 34 and 35
Myron Dosch, Financial Reporting University of Alaska
Howard C. Sparks, University of Alaska Fairbanks
Henry Wichmann, University of Alaska Fairbanks

32. Saturday, March 29, 10:20 a.m.–11:35 a.m.

Moderator: Talaat Elshazly, College of Charleston

Papers:

Making the Decision to Outsource a Service Department
Hubert D. Glover, Georgia State University
Jeffrey J. McMillan, Clemson University

Management Accounting in Team-Based Organizations -- Research Challenges and Opportunities
Frances A. Kennedy, Clemson University
Thomas P. Klammer, University of North Texas

Does Mandatory Budgetary Involvement Enhance Managers' Perceptions of Budgetary Communication with Their Supervisor?
Harold T. Little, Western Kentucky University
Laura Francis-Gladney, Southern Illinois University Carbondale
Nace R. Magner, Western Kentucky University
Robert B. Welker, Southern Illinois University Carbondale

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