Papers Accepted For Presentation

Section	Code #	Title	CorresAuthor/Address	Other Authors
PAPERS ACCEPTED FOR PRESENTATION
Accounting, Behavior, & Organizations Section
		Regular Session:
Teaching & Curriculum	34	Counteracting Employees' Culture-based Behavior by Imposing Performance Measurement/Reward Systems: A Cross-cultural Investigation	Vidya N. Awasthi Seattle University	Chee Chow San Diego State Anne Wu San Diego State
Teaching & Curriculum	33	An Investigation of the Effect that Presentation Order of AHP and ANOVA Judgment Tasks has on Subjects' Configural Processing	Sally Webber Elmhurst College
Teaching & Curriculum	37	Preference versus Recognition: Is the Defining Issues Test Understating the Moral Reasoning Abilities of Accountants	Dann G. Fisher Kansas State University
Teaching & Curriculum	59	The Effect of Self-Efficacy on Performance: Assessing the Possivility of Misappropriation of Assets	Carolyn A. Strand Seattle Pacific University	Kathy Lancaster California Polytechnic State University-San Louis Obispo

		Research Forum:
Teaching & Curriculum	38	Inter-Auditor Variability in Expert-Like TaskBehavior: A Conceptual Frameworkfor Research	Joseph A. Russo, Jr. Pace University
Accounting Programs Leadership Group Section:
		Regular Session:
Accounting Programs/Leadership Groups	96	Accounting Doctoral Programs: Is the Current Model Satisfactory?	Mahmoud M. Nouray Loyola Marymount University	Betty Chavis California State, Fullerton
Accounting Programs/Leadership Groups	63	Is Your Accounting Department a Motley Crew? (An Academic Diversity Issue)	Joseph A. DeFatta Northeast Louisiana University
American Taxation Association Section
		Regular Session:
Tax	4	Potential Penalties and Ethical Problems in Filing and Amended Return: The Case of the Repentant Sports/Entertainment Figure's Expenses Deductions	John R. Dorocak California State, San Bernadino
Tax	15	International Tax Policy and the European Monetary Union	Haroldene F. Wunder California State University-Sacramento
Tax	21	The Effect of Tax and Other Facts on Corporate Divestitures: A Comparison of Carve-outs and Spin-offs	Kimberly Frank University of Nevada, Las Vegas
Tax	60	The Timing of Capital Gains and Losses	Franklin Lownthal California State University-Hayward
Tax	85	The Impact of the Alternative Minimum Tax on Corporations' Investment Decisions	Laura M. Menzel Chapman University
Tax	89	An Empirical Analysis of the Tax and Nontax Factors in the Lease-Buy Decision Based on Data Showing Changes in Leasing Activity	Dr. Richard Powell Pepperdine University
Tax	90	Ironies of the Adoption Tax Credit	Sheldon R. Smith Brigham Young University, Hawaii
Tax	94	An empirical investigation of the impact of career stage on the job satisfaction and performance of tax professionals	Susanne Luttman Santa Clara University	James Rebele Lehigh University
Tax	105	The Effect of Tax Complexity, Policy Objectives and Self-Interest on Individuals' Fairness Assessments	Donna Bobek University of Central Florida
Artificial Intelligence/Emerging Technologies Section
		Regular Session:
Artificial Intelligence	77	The Presentation of Financial Information at Corporate Web Sights	Susan Scholz University of Kansas
		Research Forum:
Artificial Intelligence	114	Navigating the Internet Highway: Intergrating Web-Based Resources into Accounting Education	Sharon S. Seay Mississippi College	Marcelo Eduardo Mississippi College
Auditing Section
		Regular Session:
Auditing	49	The Incremental Information Content of SAS 59 Going Concern Opinions: Bankruptcy Surprises Revisited	Mike Wilkins Texas A&M University	Lori Holder-Webb Texas A & M University
Auditing	82	Lowballing, Quasi-Rents, and Initial Audit Start-Up Costs in the Municipal Audit Market	Lynn Arlene Johnson California State University, Stanislaus
Auditing	83	Life Cycle as a Predictor of Going Concern and Bankruptcy	Vicki Peden California State Polytechnic University-Pomona
Auditing	99	Risk Reduction and the Audit Review Process: The Interaction of Review Hierarchy, Team Processing, and Industry Specialization	Vincent E. Owhoso Bentley College	William F. Messier, Jr. Georgia State University John G. Lynch Jr. Duke University
Auditing	107	The Impact of Individual Attachments, Structural Attachments, and Relationship Specific Assets in the Successful Resolution of Companies Receiving First-Time Uncertainty Qualifications	Michael J. Meyer Southeastern Louisiana University
Auditing	121	A New Culture? Evidence of Support for Diversity in Public Accounting Performance Evaluation Judgements	Dr. Jordan Lowe University of San Diego
		Research Forum:
Auditing	84	Business and Computer Fraud: The Costs to Business, the Role of Management and the Changing Role of the Auditor	Dr. Barbara R. Farrell Pace University	Dr. Joseph Franco Pace University
Auditing	110	The Use of Limited Liability Entitles by Accountants	Helen and John Andrus Cal State University, Fullerton
Financial Accounting & Reporting Section
		Regular Session:
Financial Accounting & Reporting	5	The Association Between Trading Recommendations and Broker-Analysts' Earnings Forecasts	Steven M. Glover Brigham Young University
Financial Accounting & Reporting	26	The Value-Relevance of Current and Forward-Looking Accounting Information Subsequent to a Corporate Restructuring	John D. Neill Chapman University
Financial Accounting & Reporting	44	Environmental Liability, Annual ; and Empirical Assessment	Paul Bahnson The University of Montana
Financial Accounting & Reporting	53	Market Rejections to Earnings that Just Exceed or Just Miss Earnings Thresholds	Susan E. Moyer Seattle University	Peter Brous Seattle University Vinay Dater, Seattle University
Financial Accounting & Reporting	62	Evaluating the FASB's Multiyear Adoption Policy: Evidence from SFAS No. 96 'Accounting for Income Taxes'	Cynthia Eakin University of the Pacific
Financial Accounting & Reporting	66	Value Relevance of Nonfinancial Information: The Case of Patent Data	Vernon J. Richardson,University of Kansas
Financial Accounting & Reporting	71	The Effects of Accounting Choice on Analysts' Forecasts Errors in Extractive Industries	Debra C. Jeter Vanderbilt University
Financial Accounting & Reporting	81	Layoff Announcements and Shareholder Wealth: Evidence Concerning the Financial Distress Verses Potential Benefit Hypotheses	Paul Wertheim Pepperdine University	Michael A. Robinson Baylor University
Financial Accounting & Reporting	102	Debt Rating Review and Financial Reporting Practices	Shiing-wu Wang University of Southern California
Financial Accounting & Reporting	56	A comparison of the impact of summary annual reports on investment and credit decisions	Dr. Kim B. Tan California State University, Stanislaus
		Research Forum:
Financial Accounting & Reporting	11	An Analysis of Earnings Forecast Models for Nonseasonal Firms	Ken Larsk Northern Arizona University
Financial Accounting & Reporting	27	The Effect of Potentially Dilutive Securities on P/E Ratios	John D. Neill Chapman University
Financial Accounting & Reporting	52	Are Golden Parachutes an Optimal Contracting Response in the Face of a Takeover or Evidence of Managerial Entrenchment?: Evidence from Successful Takeovers	Chandra Subramaniam Texas Christian University
Financial Accounting & Reporting	57	Competitive Advantage: Is it Hindering Financial Statement Disclosure?	Otto Chang California State University	Annette Cruz California State University
Financial Accounting & Reporting	65	Financial Data at Corporate Web Sites: Do Information Clienteles Matter?	Susan Scholz University of Kansas
Financial Accounting & Reporting	75	The Effect of Using Forbes Surveys on Executive Compensation Research	Joanne P. Healy Kent State University
Financial Accounting & Reporting	78	Initial Debt Covenant Violations as Indicator of Changes in Risk	Neil Farger University of Oregon	Michael S. Wilkins Texas A & M Lori M. Holder-Webb Texas A & M
Financial Accounting & Reporting	92	The Impact of CPA Review and Mandatory Disclosure on Earnings Forecast Accuracy	Chungheuy Linda Huang National Chung-Hsing University
Financial Accounting & Reporting	112	Short seller, fundamental analysis and stock returns	Amy Hutton Harvard University	Patricia Dechow Harvard University Lisa Meulbroek Harvard University Richard Sloan Harvard University
Financial Accounting & Reporting	115	Assessing Currency Exchange Rae Exposure Using Geographic Segment Disclosures: The Importance of Currency-Specific Type and Degree Exposure	David L. Sentency Ohio University
Financial Accounting & Reporting	120	Off-Balance Sheet Financing Through Associated Companies	Trevor Wilkins The National University of Singapore
Gender Issues in Accounting Section
		Regular Session:
Gender Issues in Accounting	123	Do Stock Prices Fully Reflect Information in Current Earnings, Cash Flow Accruals?: Evidence from Quarterly Data	Gill Bae Korea University
Gender Issues in Accounting	8	Performance Similar, Confidence in Performance Not So: A Multivariate Gender Study in Financial Statement Analysis	Robert L. Webster Ouachita Baptist University
Gender Issues in Accounting	69	Student perceptions of gender equity in the accounting profession	Richard G. Brody University of Nevada-Las Vegas
Government and NonProfit Section
		Regular Session:
Government & Nonprofit	61	Effects of Quality-Directed Local Government Audit Procurement Requirements: An Empirical Study	Lawrence E. Johnson Colorado State University
History
		Research Forum:
History	58	The Deliberation Around Accounting Techniques: Accounting For Depreciation and Foreign Exchange in an Indian Jute Company	Ross Stewart Seattle Pacific University
Information Systems Section
		Regular Session:
Information Systems	3	An Empirical Investigation into VAN Contributions of the Effective Control of EDI Environments	Gilbert W. (Joe) Joseph The University of Tampa
Information Systems	55	Single Entry, Third Party Initiated Accounting: A Conceptual Exploration	Wm. Bruce Schneide Maastricht School of Management	Abhinay Jayant Diwale Maastricht School of Management
International Accounting Section
		Regular Session:
International Accounting	12	Predictive Accuracy of Analysts' Earnings Forecasts: A Comparison of Non-Listed Firms and U.S. Multinationals	Shahrokh M. Saudagaran Santa Clara University	Somnath Das Santa Clara University
International Accounting	20	Should error in financial statements be corrected	Leif Hojkov University of Southern Denmark
International Accounting	32	Conceptualizing Structural Differences in Ango-American and Chinese Businesses	Gus M. Geursen Monsash University	Elaine Rodrigo Monash University John Karayan California State University-Pomona
International Accounting	40	Implications of SFAS 133 on Management of Foreign Exchange Risk	Orapin Duangploy University of Houston-Downtown
International Accounting	86	The Value Relevance of Accounting Information in Thailand around the 1997 Decline on the Value of the Baht	Roger Graham The University of Manitoba
		Research Forum:
International Accounting	25	An empirical analysis of audit-detected financial statement error in China	Phyllis L. L. Mo The Hong Kong Polytechnic University
International Accounting	124	Income Smoothing and Discretionary R & D Expenditures of Japanese Firms	Vivek Mande University of Nebraska-Omaha	Richard File University of Nebraska-Omaha
Management Accounting Section:
		Regular Session:
Management Accounting	31	Accounting Measurements of Competitiveness in small firms	Derek Teshun Huang National Chung Cheng University
Management Accounting	68	Implementing Activity-based Costing in the Food Retailing Industry: A Field Study	Larry A. Deppe Weber State University	Dallas Stevens Westminster College of Salt Lake City
Management Accounting	91	Testing the Impact of Leading and Lagging Measures on Balanced Scorecard Performance Evaluations: An Experimental Approach	Kip R. Krumwiede Washington State University, Tri-Cities
Management Accounting	104	Measuring the Success of the Initial Implementation of a Purchasing Card System	Peter Luckett University of New South Wales	Michael Briers UNSW Wai Fong Chua UNSW Clinton Free UNSW
		Research Forum:
Management Accounting	14	Value Chain Costing Activities and Cost Symptoms: A Study of Small-to Medium-Sized Companies	Nen-Chen Richard Hwang California State University-San Marcos
Management Accounting	30	Budgeting Gamesmanship in Mangers	Derek Teshun Huang National Chung Cheng University
Management Accounting	98	An Empirical Study of Controllers' Preparedness for ISO 9000	Roberta J. Cable Pace University	Patricial Healy Pace University
Public Interest Section
		Research Forum:
Public Interest	73	The Public and Business Van Benefit form the WebTrust Seal of Assurance	Paul H. Mihalek University of Hartford
Public Interest	117	Arbitrariness and Optimization in Accounting Standard-Setting	Bairj Donabedian Pace University
Teaching and Curriculum Section
		Regular Session:
Teaching & Curriculum	1	Computer-Based Testbug for Accountants:The Wave of the Future	Bonita K. Peterson, Ph.D. Montana State University	Barbara P. Reider University of Alaska-Anchorage
Teaching & Curriculum	6	A Study of the Effectiveness of Ethics Education in Increasing the Level of Moral Reasoning on Business and Accounting Adult Students	Raymond Ho University of Phoenix
Teaching & Curriculum	18	A Case for Heterogeneous Groups and the Need for Cohesion	Janice Goodnow Swanson Southern Oregon University
Teaching & Curriculum	22	Creativity and Critical Thinking in Education	Richard D. Hulme California State Polytechnic University-Pomona
Teaching & Curriculum	29	An Investigation of Cultural Differences in Accounting Students' Ethical Decisions	L. Jane Park California State University-Los Angeles
Teaching & Curriculum	41	Measurement of Student Ability to Problem Solve in Accounting	Russell Lord Montana State University-Billings	Joanne B. Sheridan Montana State University Michael Campbell Montana State University
Teaching & Curriculum	46	Adventures on Paradise: A Case Study in Cash Flow, Investment Analysis, and Engagement Conflict	Jeffery L. Harkins University of Idaho
Teaching & Curriculum	71A	Becoming a Lead Goose in a Managerial Accounting Class	Kathy Lancaster California Polytechnic State University-San Louis Obispo	Carolyn Strand Seattle Pacific University
Teaching & Curriculum	76	A Study of Managerial Accounting Course Content: Accounting and Marketing Educators' Views	Eunsup 'Daniel' Shim Sacred Heart University
Teaching & Curriculum	87	An Ethics Video, Learning to Produce and Direct	Glenda C. Brock California State Polytechnic University-Pomona
Teaching & Curriculum	109	The Study Time Gap: Students' and Professors' Estimation of Required Study Time	W. Darrell Walden University of Richmond
Teaching & Curriculum	118	The 150-Hour Requirement at Ten Years: How is it Being Implemented by Accounting Programs?	Bill Cummings Northern Illinois University	Gail A. Hoover Rockhurst College
Teaching & Curriculum	119	Accounting Internships: The State of the Art--An Update	S. Sam Sedki St. Mary's University	Suzanne N. Cory St. Mary's College
		Research Forum:
Teaching & Curriculum	2	Fraud Coverage on the Major Professional Accounting Certification Exams During the 1990s	Bonita K. Peterson Montana State University	Barbara P. Reider University of Alaska-Anchorage
Teaching & Curriculum	35	Description of a Collaborative Learning Conducted via Electronic Communication	Sally Webbers Elmhurst College
Teaching & Curriculum	48	Using REIT Financial Statements to Add Realism to the Game of Monopoly	Susan Gill Washington State University
Teaching & Curriculum	95	A Study of Factors Associated with Successful Completion of the CPA Exam	James H. Thompson Oklahoma City University
Teaching & Curriculum	97	Towards a Standardized "Messy" Problem for Measuring Critical Thinking in Accounting	John M. Thornton USAF Academy	Steve G. Green USAF Academy
Teaching & Curriculum	111	A Study of Accounting Internships	James H. Thompson Oklahoma City University

Back to Western Region Meeting Page
Back to Western Region Home Page