2008 Southeast Regional Meeting

April 3–5, 2008

Birmingham, AL

Field Trip to American Cast Iron Pipe Company
Accounting–Basic–4 CH
(Includes tour of plant facilities and group discussion with company executives; see company website at www.acipco.com; limited to first 30 paid attendees)

Field Trip to Birmingham Civil Rights Institute
Accounting - Basic–4 CH
(Includes discussion with Vice President of Finance and Operations and ticket/tour of the Birmingham Civil Rights Institute; see website at www.bcri.org; limited to first 30 paid attendees)

CPE Workshop
Continuing Professional Education – 2 CH
Business Valuation CPE (Accounting – Overview)
Presenter: Keith Sellers, University of North Alabama

This course introduces participants to each of the critical steps in a business valuation while focusing on the impact of SFAS No. 157. The key differences in value using FASB’s new definition of Fair Value and other common definitions of value such as fair market value and investment value will be highlighted. Recent changes in valuation arising from SFAS 141R will also be examined.

Session 2: Concurrent Sessions
– 1.5 CH

Session 2(A): Ethics Workshop
Behavioral Ethics - Overview
A Conversation with Walt Pavlo
Moderator: Sarah Stanwick, Auburn University

Session 2(B): Paper Sessions
Management Advisory Services - Intermediate
Moderator: Deborah Pendarvis, North Georgia College and State University

Managerial Accounting Systems and Multi- Disciplinary Teams: The Effect on VCM on Multi- Disciplinary Decision Making Teams
Nelson Alino, University of South Carolina

AMG, Inc. Rental Equipment Profitability Decision Aid
DeWayne Searcy, Auburn University
Tina Loraas, Auburn University

Implications of Social Value Orientation and Budget Levels on Group Performance and Performance Variance
David Upton, University of North Carolina at Greensboro

Relative Valuation Roles of Transfer Pricing and Intra- Company Transfers: An Empirical Investigation
Kingsley Olibe, Kansas State University
Robert Strawser, Texas A&M University

Session 2(C): Paper Presentations
Accounting - Intermediate
Moderator: Sheela Bhagat, Rust College

US GAAP and IFRS: How Their Convergence Will Affect Accounting Education in the United States
Donald Kotval, Tennessee State University

International Financial Reporting Standards – An Update on Adoption in the United States
Harold Manasa, Winthrop University

IFRS in the US: An Analysis of the SEC’s Reviews of First Time IFRS, 20-F Filings
Cheryl Linthicum, University of Texas, San Antonio
Andrew McLelland, Auburn University

The Financial Reporting Structure in The People’s Republic of China
Richard Fern, Eastern Kentucky University

Session 2(D): Paper Presentations
Auditing - Intermediate
Moderator: Jennifer Mueller, Auburn University

A Study of Auditor Changes and Specialist Selection at the Industry Level
Tim Cairney, Georgia Southern University
Eddie Metrejean, Georgia Southern University

Auditor Independence When Management Attempts to Mislead: A Rational Economic Analysis
Paul Barnes, Nottingham Business School

Anticipated vs. Unanticipated Time Budget Pressure: The Effects of the Nature of Time Budget Pressure on Audit Quality and Auditor Reporting Behaviors
James Long, Virginia Tech
Lasse Mertins, Virginia Tech
Christopher Edmonds, Virginia Tech
Jennifer Edmonds, Virginia Tech

The Effect of Client Organizational Identification on Internal and External Auditors’ Subjective and Objective Judgments
Chad Stefaniak, University of Alabama

Session 2(E): Workshop
Accounting – Intermediate
A Comprehensive, Structured Approach to the Preparation of Consolidating Entries of Advanced Accounting.
Presenter: Michael Toerner, Southeast Louisiana State University

Session 3: Concurrent Sessions
– 1.5 CH

Session 3(A): Panel Discussion
Business Management and Organization - Overview
Managing Tomorrow’s People
Moderator: Jeff Jones, Auburn University
Speakers: Kevin Kelly, Partner, PriceWaterhouseCoopers

Session 3(B): Panel Discussion
Accounting - Overview
IFRS and IAES Accounting’s Coming of Age
Moderators: Robert Darville, Shorter College
Tim Cairney, Georgia Southern University

Session 3(C): Paper Presentations
Accounting - Intermediate
Moderator: Duane Brandon, Auburn University

The Rebalancing of Audit Firm Portfolios Following SOX and the Financial Reporting Quality Consequences
Brian Carver, University of Tennessee
Carl Hollingsworth, Clemson University
Jonathan Stanley, Clemson University

Why Do Managers Make More Voluntary Restatements after the SOX?
Ya-Fang Wang, National Chengchi University

Earnings Persistence Pre- and post- Sarbanes Oxley
Denise Leggett, University of Alabama

The Effects of Litigation Risk on Conservatism: A Comparative Study of PSLRA and SOX
Meghann Abell Cefaratti, Virginia Tech
Tracy Reed, Virginia Tech
Hui Lin, Virginia Tech

Session 3(D): Paper Presentations
Accounting - Intermediate
Moderator: William Belski, Samford University

Using Queries to Automate Journal Entry Tests: Agile Machinery Group, Inc.
Tina Loraas, Auburn University
DeWayne Searcy, Auburn University

Business Students and Information Systems Education: Everyone Agrees More is Needed, But How Do We Fit It In The Curriculum?
Douglas Smith, Samford University
Cynthia Frownfelter-Lohrke, Samford University

Using Total Optimal Performance Scores to Evaluate Faculty Performance
Elizabeth Cole, University of South Carolina – Upstate
Bobby Medlin, University of South Carolina – Upstate

Is There a Link Between Accounting Fraud and Merger and Acquisition Activity? Research in Process
Madeline Ann Domino, University of Central Florida
Carmelita Troy, Andrews University

Session 4(B): Workshop
Computer Science - Basic
Podcasting and Accounting, No Really
Presenter: Bill St. John, Union Graduate College

Session 4(C): Paper Presentations
Accounting - Intermediate
Moderator: Guy McLain, Auburn University

Is Standard & Poor’s Core Earnings Useful? Evidence from Bankruptcy Prediction
Mark Dawkins, University of Georgia
Mike Duggan, University of Alabama

An Empirical Investigation on the Impact of Executive Stock Options on Firm Valuation
Akinloye Akindayomi, University of Massachusetts Dartmouth
Hussein Warsame, University of Calgary

Earnings Manipulation through Discontinued Operations
Stephen Lin, Florida International University

No News is Bad News: Market Reaction to Reasons Given for Late Filing of Form 10-Ks
Carol Callaway Dee, University of Colorado at Denver
William Hillison, Florida State University
Carl Pacini, Florida Gulf Coast University

Session 4(D): Paper Presentations
Accounting - Intermediate
Moderator: Ramamonana Guttikonda, Tuskegee University

Capstone Problem in Lessee Accounting
David Meeting, Winthrop University

The Change of Students’ Perception of Accounting Skills in Intermediate Accounting: A Guide for Accounting Education Reform
Royce Burnett, University of Miami

Re-Designing Your Accounting Course – Lessons Learned from Creating Significant Learning Experiences by L. Dee Fink
Richard Fern, Eastern Kentucky University

A Survey of Accounting Educators Regarding Convergence of Financial Reporting Standards
James Thompson, Washington State University
John Thornton, Washington State University

Session 4(E): Panel Discussion
Accounting - Update
XBRL Panel Discussion
Moderator: Norman Godwin, Auburn University
Speakers: Clinton White, University of Delaware and Ted Uehlingers, Securities and Exchange Commission

Session 6: Concurrent Sessions
– 1.5 CH

Session 6 (A): Paper Presentations
Accounting - Intermediate
Moderator: Andy McLelland, Auburn University

Cost of Capital and Return on Common Equity as Predictors of Returns within Low Book to Market Portfolios
John Abernathy, University of Alabama

Redundancy of Financial Disclosures: 2006 10-Ks and Financial Statements
R. Dan Fesler, Tennessee Technological University
Richard Rand, Tennessee Technological University
Brittany Stringfield, Tennessee Technological University

Autocorrelation and Stock Price Forecasts: An Implementation of the Residual Income Model
Huong Higgins, Worcester Polytechnic Institute

How Decision Preference Impacts the Use of Frames in Accounting Communications
Christopher Allport, University of Alabama in Huntsville
John Brozovsky, Virginia Tech
William Kerler, University of North Carolina Wilmington

Session 6(B): Panel Discussion
Management Advisory Services - Update
Lean Accounting Principles and Simulation
Moderator: Laurie Burney, Mississippi State University

Session 6(C): Paper Presentations
Accounting - Intermediate
Moderator: Richard Tabor, Auburn University

Medicare Fraud: A Virus in the American Healthcare System
Katherine Barker, University of South Florida St. Petersburg
Regina Dvorak, University of South Florida St. Petersburg
Kevin McKinley, University of South Florida St. Petersburg

Examining Issues Relating to Truth and Ethics in Accounting
Alan Reinstein, Wayne State University
Mohamed Bayou, University of Michigan – Dearborn
Paul Williams, North Carolina State University

Session 6(D): Paper Presentations
Accounting – Governmental - Intermediate
Moderator: Ronald Clark, Auburn University

Corporate Governance and R&D Investments in the Biotechnology Industry
Dewayne Searcy, Auburn University

A Case for the Amalgamation of Local Municipalities
Geoffrey Tickell, Indiana University of Pennsylvania

Whistle Blowing in Government
Katherine Barker, University of South Florida St. Petersburg
Raymond Scott Miller, University of South Florida St. Petersburg

Consider This: A New Litigation Support Services Area for the CPA
Kate Jelinek, University of Rhode Island
Chet Hickox, University of Rhode Island
Spencer Martin, University of Rhode Island

Session 7: Concurrent Sessions
– 1.5 CH

Session 7(A): Paper Presentations
Taxes - Intermediate
Moderator: Dan Teed, Troy University

Tax Gap and Political Contributions
Paul Foote, California State University, Fullerton

US Tax Gap and Tax havens: Are They Morally Defensible?
Manny Maloo

Evidence of the Lack of Effectiveness of Low Income Savings Incentives
Julia Camp, University of Massachusetts – Boston
Teresa Stephenson, University of Wyoming
Stacy Wade, Western Kentucky University

How Informal Marriage or Common Law marriage Affects Filing Status
Alan Campbell, Troy University, Montgomery

Session 7(B): Paper Presentations
Accountning - Intermediate
Moderator: Ronald Clark, Auburn University

Accounting Faculty Job Searches in a Seller’s Market
Alan Reinstein, Wayne State University
Steven Hunt, University of Western Illinois
Tim Eaton, Miami University of Ohio

Leveraging Faculty Talents and Interests to Create a Graduate Seminar Series
Susan Swanger, Western Carolina University
Roger Lirely, Western Carolina University
Larry Seese, East Carolina University

The Evolution and Development of AACSB Accountancy Accreditation
Dale Flesher, University of Mississippi
Tonya Flesher, University of Mississippi

Session 7(C): Paper Presentations
Accounting - Intermediate
Moderator: Carl Pacini, Florida Gulf Coast University

The Consideration of Multinational Factors in Performance Appraisal Systems
Pamela Church, Rhodes College
Claudia Harris, North Carolina Central University
Carolyn George, North Carolina Central University

International Diversification, Industrial Diversification and CEO Compensation
Hwei Cheng Wang, Alabama A&M University
Howard Lawrence, The University of Mississippi
Joseph Balloun, Nova Southeastern University

Strategies and Initiatives to Enhance the Success of Women in Accounting
E. Jeany Roberts, Troy University
Cherie Fretwell, Troy University

Session 7(D): Paper Presentations
Accounting - Intermediate
Moderator: Carol Cox, Middle Tennessee State University

Internal Control Disclosure and the Quality of Accruals – Evidence from Japan
Masumi Nakashima, Fukushima College
Hiroyasu Yurikusa, University of Hyogo
David Ziebart, University of Kentucky

Does International Corporate Diversification Improve Share Capitalization and Earnings? An Empirical Perspective
Kingsley Olibe, Kansas State University
Awni Zebda, Texas A&M University – Corpus Christi

Earnings-Return Association in an Emerging Market: An Empirical Analysis from Abu Dhabi Securities Market
Fatima Alali, California State University, Fullerton
Paul Sheldon Foote, California State University, Fullerton

Antitakeover Protection and R&D Expenditures
Sonia Wasan, Virginia Commonwealth University
Ravi Jain, University of Massachusetts Lowell

Session 7(E): Panel Discussion
Personal Development - Basic
Transitioning from the Doctoral Program to a Faculty Position
Moderator: Tina Loraas, Auburn University