35th Annual Meeting

May 11-13, 2000
Salt Lake City, Utah

Preliminary Program

Friday May 12
Concurrent Session #2
10:30 a.m. - 12:00 noon

Paper Presentations

1.4 Management Accounting

"The Effectiveness of the Activity-Based Costing Systems: Expectation vs. Reality"
Ahmad Hosseini, Sonoma State University
Zafar Khan, Eastern Michigan University
Mohsen Sharifi, Eastern Michigan University

"An Investigation of Performance Indicators in Firms Using Strategic Human Capital"
Sally K. Widener, Colorado State University

"A Management Accounting Taxomomy for the Mass Customization Approach"
Mohamed Bayou, University of Michigan-Dearborn

1.5 Financial Accounting and Reporting

"Do firms Purchase the Pooling Method?"
Benjamin C. Ayers, University of Georgia
Craig E. Lefanowicz, Michigan State University
John R. Robinson, University of Texas at Austin

"New Models for Determining Earnings Management"
Glen A. Hansen, Pennsylvania State University
James G. Livingston, Southern Methodist University

"Timing the Adoption of SFAS #87 and Discretionary Accruals Subsequent to Adoption"
Marianne L. James, California State University, Los Angeles

1.6 Teaching and Curriculum

"An Application of the theory of Planned Behavior with Kohlberg's Moral Reasoning to Predict the Effectiveness of Ethics Education on working Adult Accounting Learners"
Raymond Ho, University of Phoenix

"Cognitive Styles, Ethical Value, and International Accounting Education"
Richard C. Hulme, California State Polytechnic University, Pomona
John E. Karayan, California State Polytechnic University, Pomona

"Designing Accounting Curriculum for the Acquisition of Core Competencies"
Richard Gore, Boise State University Debra Sanders, Washington State University

1.7 Auditing

"Litigation Risk Factors as Identified by Malpractice Insurance Carriers"
Mark Linville, Washington State University
John Thornton, United States Air Force Academy

"The Effect of Litigation on the Reputation of Independent Auditors"
Mary F. Allen, University of Northern Iowa
Mark Linville, Washington State University