Moderator: Maureen Patricia Gowing, University of Windsor
Asymmetric Timeliness of Earnings and Board of Directors' Profit Sharing Remuneration
Ann Ling - Ching Chan, University of Liverpool Management School;
Audrey W-H Hsu, National Taiwan University;
Discussant: Rameshwar D. Gupta, Jackson State University
Director Pay, Ownership Structure and Director Pay for Performance Flora Niu, Wilfrid Laurier University;
Discussant: Maureen Patricia Gowing, University of Windsor
Staffing Independent Board Members: a Self-Selection or a Performance Enhancing Mechanism?
Wan - Ying Lin, National Chengchi University; Yi - Ling Chen, National Chengchi University;
Discussant: Birendra Mishra, University of California Riverside 4.27. Earnings Management
Moderator: Hossein Noorian, Wentworth Institute of Technology
Detecting Earnings Management by External and Internal Corporate Governance Mechanisms: Evidence from Thailand
Sompong Pornupatham, Chulalongkorn University;
Discussant: Martin F Baumann, PCAOB
Mandatory Transition to IFRS: Value Relevance and Earnings Management
Vedran Capkun, HEC Paris; Anne Cazavan - Jeny, Essec Business School; Thomas Jeanjean, HEC Paris; Lawrence Weiss, Georgetown University;
Discussant: James Gong, University of Illinois at Urbana Champaign 4.28. Information Environment
Moderator: Shirley A Hunter, Tufts University
The News of No News in Stock Markets
Oral Erdogan, Istanbul Bilgi University; Ari Yezegel, Rutgers University;
Discussant: Ravi Subramaniam, Lecturer
The Test of Investors' Differential Information and Price Limit Policy in Emerging Market: Evidence from Depositary Receipt Market Reactions Shu - Hsing Li, National Taiwan University; Yaw Mensah, Rutgers University; Bi - Huei Tsai, National Chiao Tung University;
Discussant: Shirley A Hunter, Tufts University
Does Auditor Quality reduce Information-based Trading?
Lee-Seok Hwang, Seoul National University; Kyung-Tae Kim, University of Seoul; Woo-Jong Lee, Seoul National University;
Discussant: Pik Liew, University of Essex 4.29. Regulation and Standard Setting
Moderator: Robert K Larson, University of Dayton
Impact of Differential Listing Requirements on Earnings Management of
Page 9 of 14 04 Concurrent Sessions
Korean IPO Firms
Soon Suk Yoon, Chonnam National University; Hyo Jin Kim, Sungkyunkwan University; Min Kyong Park, Chonnam National University;
Discussant: Cynthia C. H. Chen, Providence University
Regulating the Financial Analysis Industry: Is the European Directive Effective?
Michel Dubois, University of Neuchatel; Pascal Dumontier, University of Geneva;
Discussant: Robert K Larson, University of Dayton
Mandatory IFRS Adoption, Information and Market Liquidity Around Earnings Announcements
Paulo Alves, Lancaster University; Ulf Brüggemann, Lancaster University; Peter F Pope, Lancaster University;
Discussant: Robert K Larson, University of Dayton 4.30. Valuation
Moderator: Ervin L Black, Brigham Young University
Corporate Transparency and the Valuation of Firm Cash Holdings Inder Khurana, University of Missouri - Columbia; Xiumin Martin, Washington University at St. Louis; Raynolde Pereira, University of Missouri - Columbia;
Discussant: Seong Y Cho, Oakland University
Do the Components of Cash Flow and Accruals Enhance the Forecast of Future Cash Flows? Australian Evidence
Shadi Farshadfar, Griffith University; Reza Monem, Girffith University;
Discussant: Edmund Keung, National University of Singapore 4.31. IT Control and Security
Moderator: Robyn Raschke, University of Nevada Las Vegas
Detecting Fraud in Journal Entries: Challenges and Opportunities Roger S. Debreceny, University of Hawai‘i at Manoa; Glen L. Gray, California State University at Northridge;
Discussant: Bonnie Klamm, North Dakota State University
The Importance of CobiT IT Processes for Effective Internal Control over the Reliability of Financial Reporting: An International Survey David S. Kerr, University of North Carolina at Charlotte; Uday S.
Murthy, University of South Florida;
Discussant: Rob Nehmer, Oakland University
Deception and Control in Online Auctions
Alexei Nikitkov, Brock University; Dan Stone, University of Kentucky;
Discussant: James Lampe, Missouri State University 4.32. Compensation and Shareholder Influence
Moderator: Mohamed A Gulamhussen, Lisbon University Institute
Solving the Executive Compensation Problem through Shareholder Votes? Evidence from the U.K.
Fabrizio Ferri, Harvard Business School; David Maber, Harvard Business School;
Discussant: Merle Ederhof, Yale School of Management
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Ex-post-settling-up Problem and Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns
Long Chen, George Mason University;
Discussant: Merle Ederhof, Yale School of Management
Shareholder Remuneration Votes and CEO Compensation Design Mary Ellen Carter, University of Pennsylvania; Valentina Zamora, Boston College;
Discussant: Merle Ederhof, Yale School of Management 4.33. Honesty, Trust, and Fairness in Managerial Reporting Moderator: Khondkar E. Karim, Rochester Institute of Technology
The Effects of Firm Generosity and Feedback on Reciprocity, Trust and Cooperation
Khim Kelly, Nanyang Technological University; Patricia Mui Siang Tan, Nanyang Technological University;
Discussant: Fabienne Miller, Worcester Polytechnic Institute
Information Acquisition and Honesty in Managerial Reporting Bryan K Church, Georgia Institute of Technology; R Lynn Hannan, Georgia State University; Jason Kuang, Georgia Institute of Technology;
Discussant: Fabienne Miller, Worcester Polytechnic Institute
Distributional Fairness, Reciprocity, and Honesty in Managerial Reporting
Hung - Chao Yu, National Chengchi University;
Discussant: Fabienne Miller, Worcester Polytechnic Institute 4.34. Non Financial Performance Measurement
Moderator: Thomas Lechner, University of Utah
The Mediating and Moderating Effects of Individual Differences on the Relation Between Perceptions of Performance Measurement
Characteristics and Organizational Justice
Laurie Burney, Mississippi State University; Sally Widener, Rice University;
Discussant: Margaret Shackell - Dowell, Cornell University
Nonfinancial Performance Measures and Earnings Management Hassan Hassabelnaby, University of Toledo; Emad Mohammad; Amal Said;
Discussant: Margaret Shackell - Dowell, Cornell University
Operations Based Data and Earnings Prediction
Jim Cannon, University of Utah; Taylor Randall, University of Utah;
Christian Terwiesch, University of Pennsylvania;
Discussant: Margaret Shackell - Dowell, Cornell University 4.35. Organizational Learning and Creativity
Moderator: Wede E. Brownell, Southern University
Translating Organizational Learning into Performance: The Role of Management Control
Margaret Anne Abernethy, The University of Melbourne; Axel Klaus - Dieter Schulz, Monash University; Simon Bell, Cambridge University;
Discussant: William B Tayler, Emory University
Page 11 of 14 04 Concurrent Sessions
Attracting Creativity: The Initial and Aggregate Effects of Contract Selection on Creativity-Weighted Productivity
Steven J. Kachelmeier, The University of Texas at Austin; Michael G.
Williamson, The University of Texas at Austin;
Discussant: William B Tayler, Emory University
Management Control Systems in Enabling University Research Performance
Nicole Sutton, University of Technology; David A Brown, University of Technology;
Discussant: William B Tayler, Emory University 4.36. Accounting Biography
Moderator: James J. McKinney, University of Maryland
Lyndall Urwick: Lifetime Champion of Scientific Management and Accounting
Lee D Parker, University of South Australia; Philip Ritson, University of Adelaide;
Discussant: Vaughan S Radcliffe, University of Western Ontario
James Bennett: Founder of the First Successful Bookkeeping School in the United States
John T. Rigsby, Mississippi State University; George C. Romeo, Rowan University;
Discussant: Vaughan S Radcliffe, University of Western Ontario
The Life and Career of Abe Briloff
Rich Criscione, Morehead State University; Dale L Flesher, University of Mississippi; Rick Elam, University of Mississippi; Royce Kurtz, University of Mississippi;
Discussant: Vaughan S Radcliffe, University of Western Ontario 4.37. Accounting History Potpourri
Moderator: Jeanie M. O'Laughlin, Northwest Christian College
XVIII Century: Evidences of Corporate Governance in a Brazilian Joint Stock Company
Angélica de Vasconcelos Silva Moreira Santos, Fundação Instituto Capixaba De Pesquisa Em Contabilidade Economia E Finanças;
Sandra Mara De Jesus, Fundação Instituto Capixaba De Pesquisa Em Contabilidade Economia E Finanças; Elizangela Lourdes De Castro, Fundação Instituto Capixaba De Pesquisa Em Contabilidade Economia E Finanças; Rosimeire Pimentel Gonzaga, Fundação Instituto
Capixaba De Pesquisa Em Contabilidade Economia E Finanças;
Discussant: Mark Billings, University of Nottingham
Margaret of Austria: Accounting and the Art of Government
Massimo Marcello Sargiacomo, University G.D'Annunzio of Chieti - Pescara Italy;
Discussant: Mark Billings, University of Nottingham
An Overview and History of Human Resource Accounting Maria L. Bullen, School of Business Clayton State University;
Discussant: Mark Billings, University of Nottingham 4.38. Healthcare and Accounting
Moderator: Patricia G Lobingier, Virginia Tech
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Rights, Needs and Equality of Opportunity for Health Care: A Financial Analysis of Morality
Kathryn J. Jervis, University of Rhode Island; Gerson Goldberg, New Mexico State University; Alan Cutting, Roger Williams University;
Discussant: Myungsun Kim, SUNY at Buffalo
The Evolution of Healthcare Delivery Systems: The Changing Role of Accounting
Stanley W Davis, Indiana University Purdue University Fort Wayne;
George Schmelzle, Missouri State University;
Discussant: Patricia G Lobingier, Virginia Tech
Evaluating the Costs and Benefits of an In-house Smoking Cessation Program
Barbara Woods McElroy, Susquehanna University; Daniel Derr, Clinical Outcomes Group;
Discussant: Patricia G Lobingier, Virginia Tech 4.39. The Role of Politics in Accounting
Moderator: Pamela Roush, University of Central Florida
The Value of Political Connections: Chinese Evidence
Haoping Xu, Fudan University; Jian Zhou, Binghamton University;
Discussant: Steven C Hunt, Western Illinois University
Does Poor Audit Quality Result from a Lack of Independence or a Lack of Competence? Evidence from Disciplinary Actions against Auditors in France
Géraldine Hottegindre, Drm - Crefige University of Paris Dauphine;
Cédric Lesage, HEC Paris; C. Baker, School of Business Adelphi University;
Discussant: Carol Callaway Dee, University of Colorado Denver 4.40. Games and Experiential Learning
Moderator: George R Wilson, Louisiana State University
It Isn't ALL Fun and Games: Playing Jeopardy Makes a Difference Christine Z. J. Noel, Metropolitan State College of Denver;
Discussant: Judith A. Sage, Texas A & M International University
The "Why?" Teaching Method Otherwise Known as the "Sleazy Accountant" Game
Mary K. Tarling, Aurora University;
Discussant: Kate Mooney, St. Cloud State University
Short-Form Experiential Learning Exercises in Accounting, Auditing and Other Business Courses
Marilyn E Vito, Richard Stockton College of New Jersey; Gurprit Chhatwal, Richard Stockton College of New Jersey;
Discussant: Kate Mooney, St. Cloud State University 4.41. Teaching and Learning Accounting
Moderator: David E. Stout, Youngstown State University
Developing Critical Thinking Skills in College Programs
Alan Reinstein, Wayne State University; Gerald H. Lander, University of South Florida at St Petersburg ;
Discussant: To be announced
Page 13 of 14 04 Concurrent Sessions
Are Students Trapped in Own Styles? Learning Styles and Academic Failure in Accounting Programs
Edgard Cornachione, University of Illinois at Urbana - Champaign &
University of Sao Paulo; Jacqueline V. A. Cunha, Universidade Regional De Blumenau (Furb Brazil);
Discussant: Donald Henschel, Benedictine University (Lisle Il)
Teaching Principles and Rules using the Analogy of Traffic Regulations Roger Hussey, University of Windsor;
Discussant: Cathleen S Burns, University of Colorado at Boulder
4.42. Effective Teaching Techniques for Reaching the MP3