American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

Wednesday August 10, 2011
4:00 pm-5:30 pm

[1.5 Credit Hours]

Our Premier Sponsors   

9.1 2011 AAA Innovation in Accounting Education Award Competition — Honorable Mention Panel
Moderator:
David E. Stout, Youngstown State University
(NASBA Field of Study: Accounting)

Presenters:

Laurie Burney, Baylor University and Michele Matherly, Xavier University
Personal Competencies: The Building Blocks for a Successful Accounting Career

Sara Melendy, Gonzaga University and Gary Weber, Gonzaga University
The Justice for Fraud Victims Project

Kate Mantzke, Northern Illinois University and Tim West, Northern Illinois University
The Northern Illinois University (NIU) Leadership Master of Accounting Science Program

Description
Presentations by runners-up for the 2011 AAA Innovation in Accounting Education Award.

9.2 Teaching Sustainability in Accounting Courses and Programs: Frameworks, Examples, and Resources
Moderator:
Sherry Mills, New Mexico State University
(NASBA Field of Study: Accounting)

Panelists:
Cathleen S. Burns, University of Colorado, Boulder
Kathryn Lancaster, Bainbridge Graduate Institute (on leave from Cal Poly State University, San Luis Obispo)
Susan K. Wolcott, CA School of Business

Description
In this session, panelists will discuss ways to design and implement sustainability into accounting programs and specific accounting courses, offer a list of useful resources, provide examples of assignments, and offer resources (organization websites, books and articles).

9.3 Investor Judgments and Earnings Quality
Moderator:
Linda Flaming, Monmouth University
(NASBA Field of Study: Accounting)

Does Good Government Lead to High Earnings Quality
Deqiu Chen, University of Internaitonal Business and Economics; Guangyong Lei, University of International Business and Economics; Sifei Li, The Chinese University of Hong Kong; Sifei Li, The Chineses University of Hong Kong;
Discussant: Damon M. Fleming, San Diego State University

Investigating Industries and Refuting the Neoclassical Industry Homogeneity Assumption
Tiago Cardao-Pito, Department of Accounting & Finance, University of Strathclyde Business School and ISEG, Technical University of Lisbon; Julia Smith, University of Strathclyde Business School; Joao Silva Ferreira, ISEG, Technical University of Lisbon;
Discussant: Matthew Adam Notbohm, University of North Dakota

The Use of Downside Information to Enhance Investors' Credibility Judgments of Good News Management Forecasts
Ling L. Harris, University of South Carolina;
Discussant: Donald Kent, The College at Brockport

9.4 A Dialogue about Auditor-Client Relationships and Effects
Moderator:
Tammie J. Rech-Schaefer, University of South Carolina
(NASBA Field of Study: Auditing)

Accountability within the review process: Exploring the effects of the auditor-client and auditor-auditor relationships
Nicole R. McCoy, Louisiana Tech University;

Agency Conflicts and the Choice of Specialist Audit Firms and Individual Auditors: Signaling or Substantial Monitoring
Hsiang-Tsai Chiang, Feng Chia University (Taiwan); Li-Jen He, Asia University;

An Empirical Study of Canadian Companies to Determine the Clients' Preferred Relationship Approach with their Financial Auditor
Richard Fontaine, University of Quebec in Montreal ; Claude Pilote, University of Quebec in Montreal;

An Experiential Investigation of Audit Professionals' Responses to Challenges Encountered in an Audit Engagement
Donna D. Bobek Schmitt, University of Central Florida; Brian Daugherty, University of Wisconsin - Milwaukee; Robin R. Radtke, Florida Atlantic University;

Global Audit Firm Networks and Their Credibility Impairment: Evidence from Japan and the U.S.
Yoshie Saito, Eastern Illinois University; Fumiko Takeda, University of Tokyo;

9.5 A Dialogue about Audit Fees
Moderator:
Elisabeth Peltier Wagner, Baruch College-CUNY
(NASBA Field of Study: Auditing)

Agency Conflicts and Audit Fees: An International Study
Chiraz Ben Ali, ESC Amiens; Cedric Lesage, HEC Paris;

Auditor Attributes and their Association with Audit Fees in Australia: An Empirical Study
Harjinder Singh, Curtin University; Rick Newby, University of Western Australia; J-L.W. Mitchell Van der Zahn, Curtin University;

Factors affecting audit fees in Europe: France, Germany, and the UK
Bahram Soltani, University of Paris 1 Sorbonne; Chedia Rekik, University of Paris 1 Sorbonne; Jean-Francois Casta, University of Paris Dauphine;

The Effect of Private and Public Equity Ownership on Litigation Risk and Audit Fees
Brad A. Badertscher, University of Notre Dame; Bjorn N. Jorgensen, University of Colorado at Boulder; Sharon P. Katz, Columbia Business School; William R. Kinney, Jr., University of Texas Austin;

9.6 A Dialogue about Internal and Forensic Auditing
Moderator:
Priscilla A. Burnaby, Bentley University
(NASBA Field of Study: Auditing)

Internal Auditing in the Americas
Susan Hass, Simmons College; Priscilla A. Burnaby, Bentley University;

Role of Internal Auditor Turnover and Its Information Content
Rajiv D. Banker, Temple University; Jagan Krishnan, Temple University; Fang-Chun Liu, Temple University; Chin-Shyh Ou, National Chung Cheng University;

The Value of a Certification in Fraud Examination: Users' Perceptions
Hyonsong Chong, Assistant Professor of Accounting; Quinton Booker, Bankplus Accounting Department Chair; Mark Morgan, Assistant Professor of Accounting;

9.7 The Role of Auditors in the Financial Crisis: Analysis, Discussion, and Possible Solutions
Moderator:
Tony Tinker, Baruch College, CUNY
(NASBA Field of Study: Auditing)

Panelists:
George Mickhail, University of Wollongong
Akintola Owolabi, Pan-African University, Nigeria
Aida Sy, Marist College (USA)

Description
This panel will attempt to analyse the role of auditors in the financial crisis and bring solutions to improve the regulations of financial markets. Auditors firms are charged under the 1933-34 Securities Acts, and more recently, the Sarbanes-Oxley legislation of 2002, to certify the accounts of public quoted companies. Why did bank managers, auditors, and the regulators (SEC/ PCOB) fail to comply with their legal obligations?

9.8 Diversity and the Capital Markets
Moderator:
Jan L. Williams, University of Baltimore
(NASBA Field of Study: Accounting)

The Factors which Influence Economic Value Added and Stock Returns
Etty Murwaningsari, Department of Accounting, Trisakti University, Indonesia; Aditya Rachmanto, International Directorate, Bank Indonesia;
Discussant: Denise Silva Ferreira Juvenal, Prefeitura da Cidade do Rio de Janeiro

Is S&P's Core Earnings More Value Relevant Than GAAP Earnings?
Mark C. Dawkins, University of Georgia; Dahlia Robinson, University of South Florida; Jide Wintoki, University of Kansas; Michael T. Dugan, University of Southern Missippi;
Discussant: Denise Silva Ferreira Juvenal, Prefeitura da Cidade do Rio de Janeiro

Industry Leadership Reputation and Meeting or Beating Analysts' Expectations
Jan L. Williams, University of Baltimore; Huey-Lian Sun, Morgan State University;
Discussant: Denise Silva Ferreira Juvenal, Prefeitura da Cidade do Rio de Janeiro

9.9 Models of Voluntary Disclosures
Moderator:
Yannan Shen, Baruch College, City University of New York; Graduate School, City University of New York
(NASBA Field of Study: Accounting)

Why do Firms Gravitate to Selective Disclosure?
Bjorn N. Jorgensen, University of Colorado at Boulder; Jing Li, Carnegie Mellon University; Nahum Melumad, Columbia University;
Discussant: Leonidas Enrique de la Rosa, Aarhus University

Competitive Intelligence and Disclosure
Mark Bagnoli, Purdue University; Susan G. Watts, Purdue University;
Discussant: Leonidas Enrique de la Rosa, Aarhus University

Rational Information Leakage
Raffi Indjejikian, University of Michigan; Hai Lu, University of Toronto; Liyan Yang, University of Toronto;
Discussant: Leonidas Enrique de la Rosa, Aarhus University

9.10 Accounting for Fair Value
Moderator:
Santhosh Ramalingegowda, University of Georgia
(NASBA Field of Study: Accounting)

Mortgage Securitization and the Relevance of Fair Value Assets
Willoe Freeman, University of Technology Sydney; Peter Wells, University of Technology Sydney; Anne Wyatt, University of Queensland;
Discussant: Kristian D. Allee, Michigan State University

Fair Value Disclosure Beyond SFAS 157
Beng Wee Goh, Singapore Management University; Jeffrey Ng, MIT; Kevin Ow Yong, Singapore Management University;
Discussant: Kristian D. Allee, Michigan State University

The Financial Reporting of Fair Value Based on Model Inputs versus Market Inputs: Evidence from Mortgage Servicing Rights
Jennifer L. M. Altamuro, The Ohio State University; Haiwen (Helen) Zhang, The Ohio State University;
Discussant: Kristian D. Allee, Michigan State University

9.11 Management Forecasts I
Moderator:
George Lan, University of Windsor
(NASBA Field of Study: Accounting)

Do Managers Always Know Better? An Examination of the Relative Accuracy of Management and Analyst Forecasts
Amy P. Hutton, Boston College; Lian Fen Lee, Boston College; Susan Shu, Boston College;
Discussant: Li Zhang, Rutgers University

Managerial Incentives and Management Forecast Precision
Ting Luo, Tsinghua University;
Discussant: Li Zhang, Rutgers University

On the Cross-Sectional Determinants of Management Forecast Bias
Sandip Dhole, Indian School of Business; Sagarika Mishra, Deakin University; Konduru Sivaramakrishnan, University of Houston;
Discussant: Li Zhang, Rutgers University

9.12 Capital Markets
Moderator:
Davit Adut, University of Cincinatti
(NASBA Field of Study: Accounting)

Cash Flow Patterns as a Predictor of Future Operating Income
Victoria Dickinson, University of Mississippi;
Discussant: John L. Campbell, University of Georgia

Financial Reporting Incentives, the Impact of Analyst Forecasts, and Economic Factors in Recognizing Goodwill Impairment
Arnold R. Cowan, Iowa State University; Cynthia Jeffrey, Iowa State University;
Discussant: Pei Hui Hsu, University of Oregon

Analysts' Implied Cost Forecasts and Cost Stickiness
Daniel Baumgarten, University of Cologne; Max Berens, University of Cologne; Carsten Homburg, University of Cologne;
Discussant: To Be Announced

9.13 Conservatism & Debt
Moderator:
Derek C Johnson, University of Maryland
(NASBA Field of Study: Accounting)

Mitigating Incentive Conflicts in Inter-Firm Relationships: Evidence from Long-Term Supply Contracts
Anna M. Costello, University of Chicago;
Discussant: Derek Christopher Johnson, MIT Sloan School of Management

Creditor Control, State of Nature Verification, and Financial Reporting Conservatism
Liang Tan, Northwestern University;
Discussant: Valeri Nikolaev, University of Chicago

Creditors' Bargaining Power and Accounting Conservatism: A Debt Contracting Perspective
Feng Chen, University of Toronto; Yiwei Dou, University of Toronto; Helen Hurwitz, Columbia University; Jing Li, Carnegie Mellon University;
Discussant: Valeri Nikolaev, University of Chicago

9.14 Conservatism & Disclosure
Moderator:
Anup Srivastava, Northwestern University
(NASBA Field of Study: Accounting)

The Role of Accounting Conservatism in Management Forecast Bias
Yan Sun, Saint Louis University; Weihong Xu, State University of New York at Buffalo;
Discussant: Luo Zuo, Massachusetts Institute of Technology

Conservatism in GAAP Earnings and the Disclosure of Non-GAAP Earnings
Christian Sobngwi Kuiate, University of Houston;
Discussant: Luo Zuo, Massachusetts Institute of Technology

Voluntary Disclosure Strategies Across Competitive Environments: The Effect on Conditional Conservatism
David Folsom, Lehigh University;
Discussant: Xu Jiang, University of Minnesota

9.15 Conservatism & Governance I
Moderator:
Todd D Kravet, University of Texas at Dallas
(NASBA Field of Study: Accounting)

Accounting Conservatism, Incentive Compensation, and Managerial Risk Taking Behavior
Olena Watanabe, University of Missouri - Columbia;
Discussant: Siqi Li, Santa Clara University

The Market for Corporate Control and Accounting Conservatism
Jeffrey Callen, University of Toronto; Yuyan Guan, City University of Hong Kong; Jiaping Qiu, McMaster University;
Discussant: Siqi Li, Santa Clara University

9.16 Market Participant Preferences and Information Processing Ability
Moderator:
Maria Loumioti, Harvard Business School
(NASBA Field of Study: Accounting)

Income Smoothing and Idiosyncratic Volatility
Belen Gill-de-Albornoz, Universitat Jaume I; Garen Bedros Markarian, IE Business School;
Discussant: Rong Zhao, Drexel University

Expertise and Incorporation of Public Information
Qianqian Du, HKUST;
Discussant: Rong Zhao, Drexel University

Is Sin Always a Sin? The Interaction Effect of Social Norms and Financial Performance on Market Participants' Behavior
Yanju Liu, University of Toronto; Hai Lu, University of Toronto; Kevin Veenstra, University of Toronto;
Discussant: Rong Zhao, Drexel University

9.17 Causes and Consequences of Shareholder Litigation
Moderator:
Jonathan L Rogers, Chicago Booth
(NASBA Field of Study: Accounting)

The Timeliness of Earnings News and Litigation Risk
Dain C. Donelson, University of Texas at Austin; John M. McInnis, University of Texas at Austin; Richard Mergenthaler, University of Iowa; Yong Yu, University of Texas at Austin;
Discussant: Christine Cuny, The University of Chicago

Market Reactions to Announcements of Patent Litigation Settlements
Gans Narayanamoorthy, University of Illinois at Urbana-Champaign; Hui Zhou, University of Illinois at Urbana-Champaign;
Discussant: Christine Cuny, The University of Chicago

The Deterrence Value of SEC Enforcement Actions and Class Action Lawsuits
Jared N. Jennings, University of Washington; Simi Kedia, Rutgers Business School; Shivaram Rajgopal, Emory University;
Discussant: Christine Cuny, The University of Chicago

9.18 Discussion Forum: Tackling Teaching Together: Upper-Division Courses
Moderator:
Susan V. Crosson, Santa Fe College
(NASBA Field of Study: Accounting)

Presenter:
Cassy Budd, Brigham Young University

9.19 Evaluating Investment Decisions
Moderator:
Chia-Chun Hsieh, Hong Kong University of Science and Technology
(NASBA Field of Study: Accounting)

The Moderating Effect of Business Relatedness on the Relationship between Related Party Transactions and Firm Performance
Hong-Da Wang, National Kaohsiung First University of Science and Technology; Chia-Ching Cho, National Taiwan University; Chan-Jane Lin, National Taiwan University;
Discussant: Li Yao, Purdue University
[Paper withdrawn]

Financial Reporting Quality and Labor Investment Efficiency
Boochun Jung, University of Hawaii; Woo-Jong Lee, The Hong Kong Polytechnic University; David P. Weber, University of Connecticut;
Discussant: Li Yao, Purdue University

Strategic Financial Investments in the High-Tech Sector
Nishi Sinha, Boston University;
Discussant: Li Yao, Purdue University

9.20 Reporting Quality
Moderator:
Nam Duc Tran, Melbourne Business School
(NASBA Field of Study: Accounting)

Does SOX Reduce the Gap in Earnings Quality Between Annual and Interim Reporting?
Lei Han, Niagara University; Li-Chin Jennifer Ho, University of Texas at Arlington;
Discussant: Sarah McVay, University of Utah

How Effective is Internal Control Reporting under SOX 404? Determinants of the (Non-)Disclosure of Existing Material Weaknesses
Sarah Rice, University of Connecticut; David P. Weber, University of Connecticut;
Discussant: Sarah McVay, University of Utah

The Economic Consequences of Financial Restatements for the Market for Corporate Control
Amir Amel-Zadeh, University of Cambridge; Yuan Zhang, Columbia University;
Discussant: Sarah McVay, University of Utah

9.21 Analyst Behavior and Impact on Firm Outcomes
Moderator:
Alastair Lawrence, Rotman School of Management, University of Toronto
(NASBA Field of Study: Accounting)

The Role of Analyst Forecast Dispersion and Accruals in Bankruptcy
Hanna Lee, Columbia Business School;
Discussant: Alastair Lawrence, Rotman School of Management, University of Toronto

Do Conflicts of Interest Hamper Analysts' Effectiveness in Curbing Earnings Management?
Xin Zhang, Fudan University;
Discussant: Alastair Lawrence, Rotman School of Management, University of Toronto

9.22 Forecasting Earnings and Prices
Moderator:
To Be Announced
(NASBA Field of Study: Accounting)

Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach
Bok Baik, Seoul National University; Joon Chae, Seoul National University; Sunhwa Choi, Seoul National University; David B. Farber, University of Missouri;
Discussant: Willie Reddic, Syracuse University

Long-term Growth Forecasts and Stock Recommendation Profitability
Andreas Simon, Cal Poly State University San Luis Obispo; John Nowland, City University of Hong Kong;
Discussant: Willie Reddic, Syracuse University

The Usefulness of Firm Risk Disclosures under Different Firm Riskiness, Investor Interest, and Market Conditions? Evidence from Finland
Antti Miihkinen, Aalto University School of Economics;
Discussant: Laurel Franzen, Loyola Marymount University

9.23 Legal, Compliance, and Regulatory Issues in Forensic Accounting
Moderator:
Shifei Chung, Rowan University
(NASBA Field of Study: Auditing)

Enhanced Enforcement of the Foreign Corrupt Practices Act: Improving the Ethics of U.S. Business Practices Abroad
Carl Pacini, Penn State University-Abington; Mushfiq Swaleheen, Florida Gulf Coast University; Katherine J. Barker, University of South Florida St. Petersburg;

Exploring the Forensic Accounting Market in the UK: An Interpretive Approach
Sara Hegazy, Middlesex University; Alan Sangster, Middlesex University; Alan Sangster, Middlesex University; Amr Kotb, Middlesex University;

Monitoring Legal Compliance: The Growth of Compliance Committees
Sara Melendy, Gonzaga University; Ronald Huefner, State University of New York at Buffalo;

The Influence of the Institutional Context on Corporate Illegality
Claudia Gabbioneta, IULM University, Milano; Royston Greenwood, University of Alberta & University of Oxford; Pietro Mazzola, IULM University, Milano; SDA Bocconi, Milano; Mario Minoja, University of Modena and Reggio Emilia & Bocconi University;

9.24 Prediction and Detection Issues in the Forensic Arena
Moderator:
Ted Jiro Takamura, Eastern Oregon University
(NASBA Field of Study: Auditing)

Continuous Auditing as a Forensic Tool
Grover S. Kearns, University of South Florida St Petersburg;
[Paper withdrawn]

Detection of Channel Stuffing
Somnath Das, University of Illinoise at Chicago; Pervin Shroff, University of Minnesota; Haiwen (Helen) Zhang, The Ohio state Univerisity;

Fraud on Taobao and eBay: An Application of Routine Activity Theory to Online Auctions
Alexey Nikitkov, Brock University; Darlene D. Bay, Brock University;

Validating Early Fraud Prediction using Narrative Disclosures
Chih-Chen Lee, Northern Illinois University; Natalie Tatiana Churyk, Northern Illinois University; B. Douglas Clinton, Northern Illinois University;

9.25 Methodology to Control for Class Action Sex Discrimination Law Suits
Moderator:
Avi Rushinek, University of Miami
(NASBA Field of Study: Accounting)

Presenter:
Sara Rushinek, University of Miami

Description
The implications of our study is that in a future time Sex discrimination may become a problem and class action law suits may spread into the academic environment. For that reason we suggest automating the process of data collection and data analysis that will help flag risks of compliance and the absence of compliance with regulatory enforcement. Such online interactive continuous surveys and regression analysis of the results can be an effective internal control and a preventive control for regulatory compliance. Likewise, it can also serve as a method to determine whether or not discrimination exists, and if it does what is the size of the bias in favor on one sex and against the other sex.

9.26 Review of Governmental and Nonprofit Literature
Moderator:
Evelyn A. McDowell, Rider University
(NASBA Field of Study: Accounting [Governmental])

A Review and Assessment of Behavioral Accounting Research in Government
Linda Kidwell, University of Wyoming; Suzanne Lowensohn, Colorado State University;
Discussant: Linda Ragland, USF (Ph.D. Student)

GASB or FASB? An Analysis Suggesting the Need for a Change
Catherine G. Gaharan, Midwestern State University; Terry K. Patton, Midwestern State University; Benny Zachry, Tulane University; Ronnie Fanguy, Nicholls State University;
Discussant: Timothy Yoder, University of Nebraska Omaha

Disclosure Management in the Nonprofit Sector: A Framework for Past and Future Research
Mary Ann Hofmann, Appalachian State University; Dwayne McSwain, Appalachian State University;
Discussant: Bambi A. Hora, University of Central Oklahoma

9.27 History of Accounting Fraud
Moderator:
Aida Sy, Marist College (USA)
(NASBA Field of Study: Accounting)

Bucket Shops, Enron's Leaking "Bucket" and Consequences of Regulatory Change
Robert W. Russ, Northern Kentucky University; Edward N. Coffman, Virginia Commonwealth University; Gary J. Previts, Case Western Reserve University; Chester H. Brearey, Siena College;
Discussant: Annette Pridgen, The University of Mississippi

From Melmott to Madoff History in the (Re)Making
Tony Tinker, Baruch College, CUNY; Aida Sy, Marist College (USA); Fahrettin Okcabol, Critical Accounting Projects; George Mickhail, University of Wollongong;
Discussant: Annette Pridgen, The University of Mississippi

The Largest Corporate Fraud in India: Satyam Computer Services Limited
Gaurav Kumar, University of Arkansas at Little Rock; Puja Paul, University of Arkansas at Little Rock; Pradeep Sapkota, University of Arkansas at Little Rock;
Discussant: Aida Sy, Marist College (USA)

9.28 The Effects of Culture on Accounting
Moderator:
Karen Teitel, College of the Holy Cross
(NASBA Field of Study: Accounting)

The Role of Justice, Power Distance, and Gender on the Influence of National Culture on Ethical Decision-Making
Teresa L. Conover, University of North Texas; Mary B Curtis, University of North Texas; Lawrence Chui, University of St. Thomas;
Discussant: Karen Teitel, College of the Holy Cross

Using Gray's (1988) Accounting Values to Explain Differing Levels of Implementation of IFRS
Gary P. Braun, University of Texas at El Paso; Ramon P. Rodriguez, Jr, Southern Illinois University Carbondale; Stephen B Salter, University of Texas at El Paso;
Discussant: Karen Teitel, College of the Holy Cross

Interpreting Probability Expressions in IFRS: The Effects of Frame Switching and Culture
Esperanza Huerta, University of Texas at El Paso; Yanira Petrides, Instituto Tecnológico Autónomo de México; Gary P. Braun, University of Texas at El Paso;
Discussant: Karen Teitel, College of the Holy Cross

9.29 Executive Compensation Issues
Moderator:
Elizabeth Devos, The University of Texas at El Paso
(NASBA Field of Study: Accounting)

Relaxation of Conservatism Principle and Distributions to Stakeholders: The Association between the Revaluation Gains under IFRS and Executive Compensation
Kevin C. W. Chen, Hong Kong University of Science and Technology; Feng Tang, Hong Kong Polytechnic University;
Discussant: Laxmikantham Padakanti, Addis Ababa University, Ethiopia

The Effects of Managers' Compensation and Board Quality on Non-GAAP Reporting Decisions
Helena Isidro, ISCTE IUL Business School; Ana Marques, NOVA School of Business and Economics;
Discussant: Laxmikantham Padakanti, Addis Ababa University, Ethiopia

9.30 Impact of IFRS
Moderator:
Ramesh Narasimhan, Montclair State University
(NASBA Field of Study: Accounting)

Impact of IAS 39 on the Asset Allocation Decisions and Risk Exposure of Banks
Xanthi Gkougkousi, Rotterdam School of Management, Erasmus University; Gerard Mertens, Rotterdam School of Management, Erasmus University; Erik Peek, Rotterdam School of Management, Erasmus University;
Discussant: To Be Announced

Intended and Unintended Consequences of Mandatory IFRS Adoption: Review of Extant Evidence and Suggestions for Future Research
Ulf Brueggemann, Lancaster University; Joerg-Markus Hitz, Georg-August-Universitaet Goettingen; Thorsten Sellhorn, WHU - Otto Beisheim School of Management;
Discussant: To Be Announced

9.31 Accounting and Litigation
Moderator:
Michael Stich, Ruhr-University Bochum
(NASBA Field of Study: Accounting)

Are Legal Families Related to Financial Reporting Quality?
Frederick Lindahl, George Washington University; Hannu Schadéwitz, Turku School of Economics, Finland;
Discussant: Masumi Nakashima, Fukushima College/Converse College

Accounting Restatements and Managerial Legal Liability Coverage
Hsin-Yi Chi, National ChungHsing University; Tzu-Ching Weng, FengChia University; Chun Yao, National Chengchi University;
Discussant: Michael Stich, Ruhr-University Bochum

Attorneys versus Accountants: A Study on Litigation Performance Difference of Tax Litigation Agent
Yueh Hung Chen, National Taiwan University; Hsiu Feng Lin, Tunghai University;
Discussant: Raynolde Pereira, University of Missouri-Columbia

9.32 Influence of Ownership Structure on Accounting Choices
Moderator:
Norbert Tschakert, Salem State University
(NASBA Field of Study: Accounting)

Ownership Structure and Accounting Conservatism in China
Peng Wang, Xian Jiaotong University; Fangjun Wang, Xian Jiaotong University; Junrui Zhang, Xi'an Jiaotong University; Charlie Cullinan, Bryant University;

Ownership, Underwriting Quality, and the IPO Market Share of Investment Banks: Evidence from China
Chao Chen, Fudan University; Haoping Xu, Fudan University;

Political Extraction and Corporate Cash Management Policy: Evidence from China
Yuanto Kusnadi, City University of Hong Kong; Zhifeng Yang, City University of Hong Kong; Yuxiao Zhou, City University of Hong Kong;

Private Equity as a Governance Mechanism in a Context of Concentrated Ownership
Raul Barroso Casado, HEC Paris; Antonio Davila, IESE ; Daniel Oyon, HEC Lausanne;

9.33 Accounting and Regulation
Moderator:
Susan B. Anders, St. Bonaventure University
(NASBA Field of Study: Accounting)

Can Government Policies Induce Unethical Earnings Management Behavior? Evidence from Chinese Public Listed Firms
Nan Hu, University of Wisconsin-Eau Claire; Baolei Qi, Xi'an Jiaotong University; Xu Li, Lehigh University; Ling Liu, University of Wisconsin-Eau Claire; Ling Liu, University of Wisconsin-Eau Claire; GaoLiang Tian, Xi'an Jiaotong University;

Continuous Disclosure and Price Discovery
Mark Russell, The University of Queensland;

The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Predictability and Information Uncertainty
Tony Kang, Oklahoma State University; Gopal Krishnan, Lehigh University; Michael Wolfe, Oklahoma State University; Han Yi, University of Oklahoma;

9.34 Impact of Accounting: Financial and Investment Issues
Moderator:
Fouad K. AlNajjar, Baker College Center for Graduate Studies
(NASBA Field of Study: Accounting)

An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany
Ann Tarca, University of Western Australia; Melissa Moy, University of Western Australia; Richard D. Morris, University of New South Wales;
Discussant: Lin Cheng, Fisher College of Business, The Ohio State University

Innovation Activity, Corporate Financing and Investment
Ann Ling-Ching Chan, National Chengchi University, Taipei, Taiwan;
Discussant: Catherine C. Chiang, Elon University

Reporting Frequency, Private Information Flow and Idiosyncratic Stock Return Variation
Mahmud Hossain, Curtin University; Mohammed Shaiban, University of Sana'a. Republic of Yemen;
Discussant: Lin Cheng, Fisher College of Business, The Ohio State University

9.35 XBRL II
Moderator:
Louise Hayes, University of Waterloo
(NASBA Field of Study: Accounting)

Do XBRL Reports Have Incremental Information Content? An Empirical Analysis
Jap Efendi, University of Texas at Arlington;
Discussant: James Barnard, Embry-riddle aeronautical university

Research Proposal: The Perception and Use of XBRL by Equity Research Analysts
Sandra J. Cereola, James Madison University; James C. Goldstein, Canisius College; Mitchell R. Wenger, University of Mississippi;
Discussant: Georgia A. Smedley, University of Missouri - Kansas City

Improving System Development Project Success: How Internal Auditors Add Value Through Process Involvement and Measurement
Anna Gold, Erasmus University; Glen L. Gray, California State University, Northridge; Christopher Jones, California State University, Northridge; David W. Miller, California State University, Northridge;
Discussant: Jurgen Sidgman, University of Wisconsin-Milwaukee

9.36 Executive Compensation
Moderator:
Ramachandran Natarajan, University of Texas at Dallas
(NASBA Field of Study: Accounting)

Equity Compensation and the Sensitivity of Research and Development to Financial Market Frictions
Matthew O'Connor, Quinnipiac University; Matthew Rafferty, Quinnipiac University; Aamer Sheikh, Quinnipiac University;
Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania

The Effect of Executive Short-term Compensation on Financial Statement Fraud
Andrew T. Dill, University of Central Florida; Sean W. G. Robb, University of Central Florida;
Discussant: Lori Holder-Webb, Western New England College

Do Executives Get More Pay Prior to Deteriorations of Firm Performance?
Steve Yuching Wu, University of Illinois at Urbana-Champaign;
Discussant: Ramachandran Natarajan, University of Texas at Dallas

9.37 Performance Measure Aggregation
Moderator:
Martin Guohai Wu, University of Illinois
(NASBA Field of Study: Accounting)

Sufficient Aggregation of Performance Measures: Multi-Task
Florin Sabac, University of Alberta; Junwook Yoo, University of Winnipeg;
Discussant: Raghu Venugopalan, University of Illinois

Organizational Form, Aggregation of Performance Measures, and Incentives
Christian Hofmann, University of Munich; Steffen Reichmann, University of Mannheim;
Discussant: Martin Guohai Wu, University of Illinois

Optimal Aggregation of Information for Disclosure
Nishi Sinha, Boston University;
Discussant: Lin Nan, Carnegie Mellon University

9.38 Control System Design
Moderator:
Gary Spraakman, York University
(NASBA Field of Study: Accounting)

Comparative Management Accounting and Control - A Field Study in Brazil and Germany
Michael Brandau, TU Dortmund University; Elionor Weffort, Fundação Escola de Comércio Álvares Penteado (FECAP), São Paulo; Rouven Trapp, TU Dortmund University;
Discussant: Gary Spraakman, York University

Can Management Accounting Changes Take Place while Implementing Budgetary Control Systems?
Xiao Fu, Durham Business School, Durham University, UK;
Discussant: Edward R. Walker, University of Central Oklahoma

9.39 Management Accounting Methodology
Moderator:
Terry Campbell, Indiana University-Bloomington
(NASBA Field of Study: Accounting)

Loosening Some Unnecessary and Misleading Assumptions of the Cost Volume Profit Analysis when using the Degree of Operating Leverage
Emmanuel Zilberberg, ESCP Europe;
Discussant: Terry Campbell, Indiana University-Bloomington

Advice-giving in Strategic Decision-making: A Strategic Management Accounting Perspective
Marko Reimer, Berlin Technical University;
Discussant: Lisa Jack, University of Portsmouth

9.40 Accounting Profession
Moderator:
Ann L. Watkins, Lamar University
(NASBA Field of Study: Accounting)

The Patenting of a Profession — Accounting in the Crosshairs
Roby B. Sawyers, North Carolina State University; David L. Baumer, North Carolina State University; Wade M. Chumney, Georgia Tech University;
Discussant: Gregory A. Jonas, Case Western Reserve University

The Bloom is Off the Rose: Deprofessionalization in Accounting
Timothy J. Fogarty, Case Western Reserve University;
Discussant: Tony Tinker, Baruch College, CUNY

Professional Schools of Accountancy (PSAs): If We Need Them, How Do We Make Them Effective?
Sivakumar Velayutham, Massey University; Asheq Razaur Rahman, Massey University;
Discussant: Sheldon R. Smith, Utah Valley University

9.41 Financial Reporting and the Public Interest
Moderator:
Aida Sy, Marist College (USA)
(NASBA Field of Study: Accounting)

Legal Consequences of Earnings Components Management
Salma Ibrahim, Kingston University; Li Xu, Southern Illinois University Carbondale; George Kaltchev, American University in Kosovo; C. Lynette Deal, Morgan State University;
Discussant: Zabihollah Rezaee, University of Memphis

An Endogenous View of Accounting for Liquidity Transformation and Bank Runs
Anthony Meder, The Ohio State University; Steven T. Schwartz, Binghamton University; Ming (Mark) Wu, Binghamton University; Richard Young, Ohio State University;
Discussant: Li Xu, Southern illinois University Carbondale

The Impact of Corporate Governance and the Sarbanes-Oxley Act on CEO Compensation
Frank P. Daroca, Loyola Marymount University; Lawrence Kalbers, Loyola Marymount University; Mahmoud M. Nourayi, Loyola Marymount University;
Discussant: Aida Sy, Marist College (USA)

9.42 Sustainability Reporting: Measuring the Benefits of Going Green
Moderator:
Patrick Quinlan, Rivet Software, CEO
(NASBA Field of Study: Specialized Knowledge and Applications)

Panelists:
Kris Brands, Assistant Professor of Accounting in the College for Professional Studies, Regis University
Liv Watson, Chief Product Officer, XBRL International
Shannon Diederich, Sustainability Reporting Consultant of Sigler Communications Inc.
Raef Lawson, Vice President of Research and Professor-in-Residence at Institute of Management Accountants
Lara Hussain, Director of Sustainability Stakeholder Relations, Texas Instruments

Description
Patrick Quinlan is the chief executive officer for Denver-based Rivet Software, the pioneer in standards-based business reporting and analytics. Rivet serves more Fortune 500 companies than any other XBRL technology company and is helping transform business communications worldwide. He, along with others at Rivet Software, are active participants in bringing the potential of XBRL to the sustainability community and are working within the global realm to assist in creating sustainability reporting taxonomies and standards. Patrick is a published author on sustainability reporting.

9.43 Student Learning Strategies
Moderator:
To Be Announced
(NASBA Field of Study: Accounting)

Lottery Mindset: Using an Immediate Feedback Assessment Tool to Enhance Learning in the Introductory Accounting Class
Lawrence C. Mohrweis, Northern Arizona University; Kathe M. Shinham, Northern Arizona University;
Discussant: Kim Watty, Deakin University, Australia

Engaging to Make a Difference in Student Learning: the Interaction for Learning Framework
Kim Watty, Deakin University; Sophie Arkoudis, The University of Melbourne; Chi Baik, The University of Melbourne; Xin Yu, The University of Melbourne; Shanton Chang, The University of Melbourne; Ian Lang, The University of Melbourne; Helen Borland, Victoria University; Amanda Pearce, Victoria University; Josephine Lang, RMIT University;
Discussant: Lawrence C. Mohrweis, Northern Arizona University

9.44 Skills and Knowledge: Expectations and Assessment Issues
Moderator:
Sheela Bhagat, Rust College
(NASBA Field of Study: Accounting)

Enhancing Undergraduate Accounting Courses Through Knowledge Retention Assessments
Gregory S. Kordecki, Clayton State University; Maria L. Bullen, Clayton State University;

Graduate Education and the Audit Expectations Gap in the Post-SOX Era
Darryl Lee Brown, Illinois Wesleyan University; Keith T. Jones, University of North Alabama;

How Relevant Do Accountants Consider Knowledge, Skills and Instructional Methods Acquired During College and Required by the Profession? A Cross-Country Analysis
Edgard B. Cornachione, Jr., University of São Paulo; Jacqueline V. A. Cunha, Federal University of Minas Gerais; Marcia M. M. De Luca, Federal University of Ceara; Ernani Ott, University of Vale do Rio dos Sinos;

Update To: "A Comparative Analysis of Undergraduate and Graduate Students' Perception of Effective Assessment Strategies"
Joseph Riotto, New Jersey City University;

9.45 Teaching Techniques: Classroom Tested Activities
Moderator:
William A. Stahlin, Stevens Institute of Technology
(NASBA Field of Study: Accounting)

A Measurement Approach to the First Courses in Accounting
Daniel P. Tinkelman, Hofstra University;

Comprehensive Income: More than a Financial Statement Bottom Line
Kathleen Simons, Bryant University; Tim Krumwiede, Bryant University; Dennis Bline, Bryant University;

Cost Flows Clarified: Three stages to introducing inventory accounting for manufacturing
Alexandra I. Mutiu, Babes Bolyai University; Duncan C. McDougall, Plymouth State University;

Using the Basic Accounting Equation to Help Students Understand Differences Between the Cash Basis and Accrual Basis
Neal R. VanZante, CPA and CFE;

9.46 Leadership, Boot Camp, and Learning Styles
Moderator:
L. Charles Bokemeier, Michigan State University
(NASBA Field of Study: Accounting)

Accounting Boot Camp
Faith M. Fugate, University of Nevada, Reno; Mark Jackson, University of Nevada, Reno;

Incorporating Leadership into the Accounting Curriculum
Jan Taylor Morris, Sam Houston State University; Diane D. Pattison, University of San Diego;

Teaching at the Green Margin: My Experiences with the Corporate Social Reporting Course
Timothy J. Fogarty, Case Western Reserve University;

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