35th Annual Meeting

May 11-13, 2000
Salt Lake City, Utah

Preliminary Program

Friday May 12
Concurrent Session #3
3:30 p.m.-5:00 p.m.

Paper Presentations

3.4 Management Accounting

"An Activity-Based Costing Case Study: How Facility-Sustaining Costs Can Change Product Cost"
David A. Freimuth, Pennsylvania State University at Harrisburg
Robert K. Larson, Pennsylvania State University at Harrisburg

"Contemplating Activity-Based Costing? Simulate First"
William R. Sherrard, San Diego State University
Kristi Dill, Pacific Precision Instruments, Inc.
Howard R. Toole, San Diego State University
James E. Williamson, San Diego State University

"Explaining the Relevance of Cost Accounting Practices in JIT Environments"
Rosemary R. Fullerton, Utah State University
Cheryl S. McWatters, McGill University

3.5 Auditing

"Auditor Quality and the Activity and Independence of the Audit Committee: Evidence from Auditor Switches"
Lawrence J. Abbott, University of Memphis

"The Effect of Audit Fee and Level of Environmental Violations on Auditors' Decisions to Further Investigate Clients' Potentially Illegal Acts"
Nen-Chen Richard Hwang, California State University-San Marcos
Ramesh Narasimham, Montclair State University
C. Janie Chang, San Jose Stae University
Shifei Chung, Rowan University

"Influence of Audit Scope on Local Government Audit Fees and Hours"
Laurence E. Johnson, Colorado State University
Beverly J. Rowe, Colorado State University
Sally K. Widener, Colorado State University

3.6 Teaching and Curriculum

"The Future of the CIA and the Internal Auditing Profession"
Richard G. Brody, University of Nevada, Las Vegas
Kimberly E. Frank, University of Nevada, Las Vegas

"Fraud Education of Accounting Students: A Survey of Accounting Educators"
Bonita K. Peterson, Montana State University-Bozeman
Barbara P. Reider, University of Alaska-Anchorage

"An Explanatory Study of Entering Doctoral Students in Accounting"
Bill N. Schwartz, Virginia Commonwealth University
W. Darrell Walden, University of Richmond

3.7 Potpourri (ABO, Gender, Information Systems)

"The Effects of Personal Attributes on the Self- Selection of Employments Contracts"
Troy A.Hyatt, Seattle University
Mark H. Taylor, University of South Carolina

"Effects of Gender on the Salaries of Accounting Academics"
Todd L.Sayre, University of San Francisco
Sarah A. Holmes, Texas A&M University
James R. Hasselback, Florida State University
Robert H. Strawser, Texas A&M University
Beverly J. Rowe, Texas A&M University

"Software Piracy: Changes and Sensitivity"
Darryl J. Woolley, University of Utah
Martha M. Eining, University of Utah