2002 Western Region Preliminary Program

1.0. Friday, 8:30 – 10:00
1.1	ABO1	Moderator: Chris Haynes, University of Texas at El Paso Almer, Elizabeth Dreike, Portland State University, Julia L. Higgs, Florida Atlantic University, Karen L. Hooks, Florida Atlantic University, An Examination of the Employment Contract of Public Accounting Firm Employees: Application of Agency Theory Krumwiede, Kip. R., Monte R. Swain, and Dennis L. Eggett, Brigham Young University, The Effects of Feedback, Experience, and Division Similarity on the Utilization of Unique Performance Measures Rankin, Frederick W., Washington University, Communication and Risk Sharing in Teams: An Experimental Analysis
1.2	AU1	Moderator: ____________________________________________ Barnes, Paul, Nottingham Business School, The Auditor's Going Concern Decision: The Coase Theorem, Transaction Costs, Bargaining Power and Dissimulation Greenawalt, Mary Brady, The Citadel, A Matter of Timing: An Audit Case Corless, John, California State University Sacramento, Survey of Use of Computerized Audit Software by Small CPA Firms and Internal Auditors
1.3	FAR1	Moderator: ____________________________________________ Fortin, Steve, McGill University, Jeffrey Pittman, Memorial University of Newfoundland, Reputation Formation in Debt Markets: Panel Data Evidence on the Cost of Credit for Newly Public Firms Grenci, Anthony F., University of Pittsburgh, Measuring Preferred Trading Ranges Krishnan, Sudha, Loyola Marymount University, Loan Loss Reserves, Bank Accruals, Management, and the Changing Regulatory Environment
1.4	Special Session	William Treacy, Executive Director, Texas State Board of Accountancy, NASBA representative to Computerization Implementation Committee, Computerizing the CPA Exam: Administrative and Regulatory Issues
1.5	Special Session	Sam Vitoski, AAA Vice-President, and representatives from public accounting, Preparing Students for Interviewing/Hiring
2.0 Friday 10:30 – 11:45
2.1	I1	Moderator: Judy Ramaglia, Pacific Lutheran University Chen, Renjie, Chinese University of Hong Kong, Earnings Management of ST Firms in China A Share Markets Haverty, John L., St. Joseph's University, Convergence of Accounting Standards: A Case Study from the People's Republic of China Tong, Yealing, Takming College, Tsui-Chih Wu, Shih Chien University, Issues and Challenges of Accounting Education in China: Practitioner and Academic Perceptions
2.2	G1	Moderator: ____________________________________________ Fischer, Mary L., University of Texas, Tyler Laurence E. Johnson, Colorado State University, Randal J. Elder, Syracuse University, Private College and University Audit Fees: Federal Regulation, Auditor Specialization, and Client Wealth Effects Johnson, Lynn A., California State University, Resource Allocation Decisions in Municipal Audit Engagements Joachim, Curtis P., US Army Audit Agency, Janie R. Gregg, Mississippi University for Women, Survival of the Fittest: A Case Study of the US Army Audit Agency
2.3	T&C1	Moderator: ____________________________________________ Gore, Richard, Paul Bahnson, Denise English, Boise State University, The Second Wave in Adopting the User Perspective: Integrating the Residual Income Model in the First Course Hulme, Richard D., Cal Poly Pomona, John E. Karayan, University of California, Riverside, Cognitive Modeling: Implications for Introductory Accounting Course Design Campbell, Steven V., University of Idaho, Tatyana Baronina, Khabarovsk State Academy of Economics and Law, Barbara P. Reider, University of Montana, Motivating Russian Accounting Students to Achieve Academic Success: A Replication Schwartz, Bill N., Indiana University-South Bend, Doing Literature Reviews in a Technological Environment: An Education Research Note
2.4	Special Session	Dr. Mike Thomas, University of Nevada, Reno Developing Spreadsheets for ABM Measures of Supplier/Customer Management
2.5	Special Session	Kurt Sjoberg, Sjobert Evashenk Consulting, former California State Auditor and Auditor General, Former member of GAO Advisory Council on Government Audit Standards, Auditor Independence: Are Public and Private Reform Proposals Adequate?
3.0 Friday Noon – 1:30 Luncheon Keynote Speaker, Lynn Turner, Colorado State University, former Chief Accountant at the SEC
4.0 Friday 1:30 – 3:00, Concurrent Session Panel Discussion with Lynn Turner and representatives from Public Accounting, Industry, and Academe, including, Ron Burgess, D&T retired, Tammy Halstead, CFO, Infospace.com
5.0 Friday 3:30 – 5:30
5.1	ABO2	Moderator: Stan Jenne, University of Montana Almer, Elizabeth Dreike, Portland State University, Jeffrey R. Cohen, Boston College, Louise E. Single, Boston College, Determinants of Intentions of Audit Professionals to Adopt Flexible Work Arrangements Frank, Kimberly E., University of Nevada, Las Vegas D. Jordan Lowe, University of Nevada, Las Vegas, An Examination of Alternative Work Arrangements on Perceptions of Performance and Career Success in Private Accounting Cready, William M., Louisiana State University, Khondkar Karim, Rochester Institute of Technology, Steve C. Lim, Texas Christian University, Debt Covenant Violation and the Value Relevance of Accounting Information
5.2	AU2	Moderator: ____________________________________________ Peden, Vicki, California State Polytechnic University, Pomona Martin E. Taylor, University of Texas at Arlington, Internal Auditor Perceptions of their Participation in External Audits: A Comparison of Overtime Sturm, Bradley M., Susan B. Hughs, Butler University, Risk and Staff Considerations and their Impact on Auditors' Assessments of Audit Fees and Hours Parker, Susan, Santa Clara University, Gary Peters, University of Georgia, Howard Turetsky, San Jose State University, Financial and Corporate Governance Factors Affecting Auditor Going Concern Assessments Keim, Mary Thomas, California State University, San Marcos, Terry Grant, Mississippi College, To Tell or Not to Tell: An Auditing Case in Ethical Decision-Making and Conflict Resolution for Illegal Acts
5.3	FAR2	Moderator: ____________________________________________ Chiang, C. Catherine, North Carolina Central University, The Determinants of Investor Valuation of R&D Expenditures in the Software Industry Grinnell, D. Jacque, University of Vermont, Herbert G. Hunt III, California State University, Long Beach, Financial Analyst’s Views of the Value of Environmental Information Bhattacharya, Neil, University of Utah, Ervin L. Black, Chad Larson, Brigham Young University, Assessing the Relative Informativeness and Persistence of Pro Forma and GAAP Earnings
5.4	Special Session	Panel TBA What is the Academic Responsibility to Teach Ethics?
5.5	Special Session	Ethics Practitioners: What is the Practitioner’s Responsibilities Beyond the Standards?
6.0 Saturday 7:00 – 9:00 Breakfast and Business Meeting
7.0. Saturday 9:00 – 10:30
7.1	I2	Moderator: Cherie O’Neil, Colorado State University Chen, Fu Hsiang, Lang-Yang Institute of Technology, Su Li Lin, Takming College, The Study of Self-appraisal Training Effectiveness of Accountants Participating In-service Training: The Case of Taiwan Yamamura, Jeanne H., University of Nevada, Reno, Yvonne Stedham, University of Nevada, Reno, Revisiting Hofstede Pinto, Jo Ann M., Montclair State University, Equity Valuation in a Changing Institutional Climate: Evidence from Multinational Utilities
7.2	T1	Moderator: ____________________________________________ Lipman, Francine J., Chapman University, Incentive Stock Options and the Alternative Minimum Tax: The Worst of Times Powell, Richard, Pepperdine University, The Management of Year-End Inventory Levels by LIFO Firms: Analysis of Tax/Nontax Factors Sage, Lloyd G., Governors State University, Judith A. Sage, Chicago State University, John Cranson, University of Southern Colorado, Teaching Tax Topics Using Self-Generated Elaborations
7.3	T&C2	Moderator: ____________________________________________ Novin, Adel M., Clayton College and State University, George Johnson, Winston-Salem State University, The Impact of Peachtree Based Computer Assignment on Learning in the Introductory Accounting Course Swain, Monte R., Allen, Robert D. David M. Cottrell, Brigham Young University, Kyle Pexton, Authorize.Net, Inc., TechMall.com: Revenue Recognition in the Internet Economy Frakes, Albert H., Thomas R. Nunamaker, Washington State University, A Normative Approach to Accounting Valuation Wolverton, Janet Bear, Oregon Institute of Technology, Janice Goodnow Swanson, Southern Oregon University, An Analysis of Cooperative Learning Experiments in Higher Education
7.4	Special Session	Jim Mackay, CSU-Sacramento, Dr. Sandra Richtermeyer, University of Wyoming, Ms. Nancy McCleary, VP Accounting, Kyocera America, Inc, The New Role of Management Accountants
7.5	Special Session	Richard Johnson, Frostburg State University, No Lights, No Camera, but Plenty of Action
8.0 Saturday 11:00 – 12:15
8.1	AU3	Moderator: ____________________________________________ Brazel, Joseph F., Christopher P. Agoglia, Drexel University, Richard C. Hatfield, University of Texas at San Antonio, Electronic v Face-to-face Review: The Effect of Alternative Forms of Review on Audit Preparer Performance Hurtt, R. Kathy, University of Wisconsin - Madison, Development of an Instrument to Measure Professional Skepticism Thornton, John M., Washington State University, The SEC's Independence Hearings Schafer, Brad A., Martha M. Eining, University of Utah, Auditor's Adoption of Technology: A Study of Domain Expert
8.2	T2	Moderator: Richard Emery, Linfield University Wahrmann, Sally A., Stephen Gara, Long Island University, Responsible Person Penalty Liability and Payroll Service Providers Wunder, Haroldene, California State University, International Tax Policy and Foreign Direct Investment Smith, Sheldon R., Utah Valley State College, The Tax Exclusion for Employer Adoption Assistance Payments: Results of Legislative Changes
8.3	MA1	Moderator: Adel Novin, Clayton College & State University Lancaster, Kathryn A. S., California Polytechnic State University, Carolyn A. Strand, Seattle Pacific University, Janice Carr, California Polytechnic State University, Assessing Knowledge Retention of Managerial Accounting Material from a Cooperative Learning Environment Neumann, Bruce R., Nga. T. Vo, Lisa M. Mohr, University of Colorado at Denver, Practical Guide to Evaluating ABC Software Sharifi, Mohsen, California State University, Fullerton, Zafar Khan, Eastern Michigan University, Using Multi-Function Teams in Process Design and Development: A Case Study
8.4	Special Session	Pete Frischmann, Idaho State University Larry Johnson, Colorado State University Academic Research Opportunities and Topics
8.5	Special Session	Thomas Buckhoff. ND State University, Forensic Accounting and Fraudulent Financial Reporting
12:30 ADJOURNMENT