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Wednesday,
January 28, 2010
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6th Annual Doctoral/New Faculty Consortium of the International Accounting Section of the American Accounting Association
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Thursday, January 28, 2010
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4:00 pm - 5:40 pm
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Continuing Professional Education
IFRS- CPE workshop
Mary Barth, Stanford University
Katherine Schipper, Duke University
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Friday, January 29, 2010
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7:00 am - 8:45 am
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Breakfast
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9:00 am - 9:15 am
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Welcoming Remarks
Ervin L. Black, President, International Accounting Section
Nancy Bagranoff, President, AAA
Donna L. Street, President, International Association for Accounting Education and Research
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9:00 am - 10:30 am
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Plenary Session 1
"IFRS update- North America"
Accounting - Intermediate - 1.5 CH
Moderator: Mary Barth, Stanford University and IASB Academic Adviser
Panelists:
James Leisenring, IASB
Thomas Linsmeier, FASB
Paul Munter, KPMG
Patricia O'Malley, AcSB
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10:30 am - 11:00 am
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Coffee Break
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11:00 am - 12:30 pm
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Session A: Education Panel: Accounting Education in Times of Globalization
Specialized Knowledge and Applications - Intermediate - 1.5CH
Moderator: Sharon Lightner, Director, Charles W. Lamden School of Accountancy, San Diego State University
Panelists:
Karen Pinkus, University of Arkansas, and IAESB Deputy Chair
Ira Solomon, R.C. Evans Endowed Chair in Business, Professor & Head of the Department of Accountancy, University of Illinois at Urbana-Champaign
Récep Pekdemir, Istanbul University and former member of IFAC Education Committee
Gail Naughton, Dean, CBA San Diego State University, Board of Directors of AACSB International
Session B: IFRS - Domestic GAAP
Accounting - Intermediate - 1.5CH
Moderator: TBD
The Impact of Differences in U.S. GAAP and IFRS on Disseminating Accounting Information
Ran Ron Barniv, Kent State University
Mark Myring, Ball State University
Simultaneous Presence of Different Domestic GAAPs and Investors' Limited Attention Bias in U.S. Equity Markets: Implications for Convergence
Sabrina S. Chi, University of California, Irvine
IAS 1 Disclosures of Critical Judgments and Estimation Uncertainty: A Study of EU IFRS-Based Financial Statements
Christopher Hodgdon, University of Vermont
Susan B. Hughes, University of Vermont
Discussant: TBD
The Amendment of IAS 39: Determinants of Reclassification Behavior and Capital Market Consequences
Mari Paananen, University of Herfordshire
Annelies Renders, K.U. Leuven
Kim M. Shima, California State University, East Bay
Session C: Corporate Governance
Specialized Knowledge and Applications - Intermediate - 1.5CH
Moderator: TBD
The Effect of Board Independence, Expertise, and Attendance on Firm Performance
Yi-Ling Chen, Yuan Ze University
The Effect of Interim Reporting Frequency on Price Timeliness and Earnings Timeliness: International Evidence
Renhui Fu, RSM Erasmus University
Analysis of Corporate Characteristics Driving Companies to Harmonization: Evidence from the European Union
Victoria Krivogorsky, San Diego State University
Jui-Chin Chang, Howard University
Ervin L. Black, Brigham Young University
Corporate Boards, Ownership Structure and Firm Performance in an Environment of Severe Political and Economic Uncertainty
Musa Mangena, Bradford University
Venancio Tauringana, Bournemouth University
Eddie Chamisa, University of Cape Town
Session D: Miscellaneous
Accounting - Intermediate - 1.5CH
Moderator: TBD
Asset Revaluations: Motives and Choices of Items to Revalue
Tae Hee Choi, KDI School of Public Policy and Management
Jinhan Pae, Korea University
Seonghwa Park, Korea University
Younghyo Song, Korea University
Globalization and Regulation of Foreign Listings: Examination of Factors Affecting International Firms' Choice of Listing as a Global Depository Receipt
Shrutika Chugh, Macquarie University
Neil Fargher, Australian National University
Sue Wright, Macquarie University
A Worldwide Comparison of Assurance on Corporate Social Responsibility Reports: Are Audit Firms Willing to Sustain This Line of Service?
David N. Herda, University of Texas at Arlington
Martin E. Taylor, University of Texas at Arlington
Capitalizing Research and Development Expenditures- The Incremental Information Content of Accrual vs. Cash Accounting for German Firms
Tami Dinh Thi, University of Augsburg
Wolfgang Schultze, University of Augsburg
Using Focus Group Research to Study: Financial Vulnerability of Non-Profit Organisations in Australia
Rong Zhai, University of Western Australia
John Watson, University of Western Australia
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12:30 pm - 1:30 pm
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Lunch
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2:00 pm - 3:30 pm
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Session E: Research Panel: Convergence: Implications for Accounting Research
Accounting - Intermediate - 1.5CH
Moderator: Victoria Krivogorsky, Charles W. Lamden School of Accountancy, San Diego State University
Panelists:
Mark Lang, University of North Carolina, Chapel Hill
Irina Ivashkovskaya, Higher School of Economics, Moscow
Alexandra Mutiu, Babes-Bolyai University, Romania
Richard Slack, Newcastle Business School, UK
Session F: Education
Specialized Knowledge and Applications - Intermediate - 1.5CH
Moderator: TBD
Student Approaches to Learning: A Comparison of Year 12-to-University Students with TAFE-to-University Students in the Disciplines of Accounting and Finance
Subhash Abhayawansa, Swinburne University of Technology
Irene Tempone, Swinburne University of Technology
Soma Pillay, Swinburne University of Technology
Raleigh Building Products Case Study
Natalie Tatiana Churyk, Northern Illinois University
Alan Reinstein, Wayne State University
Guy Gross, McGladrey & Pullen
IFRS Adoption in the U.S. - Opportunities and Challenges for Accounting Professionals and Global Entities
Marianne L. James, California State University, Los Angeles
Richard Lau, California State University, Los Angeles
DaimlerChrysler's Conversion from U.S. GAAP to IFRS: The Effects on Information Systems
Eva K. Jermakowicz, Tennessee State University
Alan Reinstein, Wayne State University
Session G: Executive Compensation
Specialized Knowledge and Applications - Intermediate - 1.5CH
Moderator: TBD
The Effect of Restructuring Charges and Corporate Governance on CEO Pay for Performance Sensitivity
Angie Abdel Zaher, American University in Cairo
Do Executive Stock Options Become an Alternative Means in Managing Earnings
Hong Nee Ang, Deakin University
The Economic Determinants of Firms Issuing Employee Stock Options- Evidence From Taiwan
Chin-Yuan Chang, National Yunlin University of Science and Technology
Yu-Chih Lin, National Yunlin University of Science and Technology
Do Managers Perform for Perks?
Donghua Chen, Nanjing University
Oliver Zhen Li, University of Arizona
Shangkun Liang, Nanjing University
Session H: Reporting Quality
Accounting - Intermediate - 1.5CH
Moderator: TBD
Financial Reporting Quality and Investment Efficiency in Private Firms from Emerging Markets
Feng Chen, University of Toronto
Ole-Kristian Hope, University of Toronto
Qingyuan Li, Wuhan University
Xin Wang, Chinese University of Hong Kong
Financial Reporting Quality and Cross-Listing: An Examination of Cross-Listings in Germany and the United Kingdom
Li Li Eng, Missouri University of Science and Technology
Jing Lin, Saint Joseph's University
A Study of Changes in Corporate Governance and Reporting Quality: Evidence from UK Firms
Jongseop Shin, Korea Expressway Corporation
E. Daniel Shim, Sacred Heart University
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3:30 pm - 4:00 pm
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Coffee Break
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4:00 pm - 5:30 pm
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Session I: Economic Consequences
Specialized Knowledge and Applications - Intermediate - 1.5CH
Moderator: TBD
Is Culture the Missing Value in Explaining Accounting Conservatism Cross Nationally: An Empirical Test
Timothy Doupnik, University of South Carolina
Giorgio Gotti, University of Massachusetts at Boston
Tony Kang, Oklahoma State University
Stephen B. Salter, University of Texas at El Paso
Really "Lost in translation"? The Economic Consequences of Issuing an English Annual Report
Thomas Jeanjean, HEC Paris
Hervé Stolowy, HEC Paris
Michael Erkens, HEC Paris and University of Trier
Dividend Taxation Changes and the Return on Common Stock: Empirical Analysis of Canadian Stocks from 1987-2007 and Comparison to US Stocks
Gulraze Wakil, Carleton University and Kent State University
Discussant: TBD
Session J: Disclosure
Accounting - Intermediate - 1.5CH
Moderator: TBD
Blog Exposure, Media Coverage, and the Cross-Section of Stock Returns
Yi Dong, Nanyang Technological University
Nan Hu, University of Wisconsin Eau Claire
Ling Liu, University of Wisconsin Eau Claire
Accounting Disclosure Quality and Synergy Gains: Evidence From Cross-Border Mergers and Acquisitions
Lisa Eiler, California State University, Fullerton
U.S.-Listed Foreign Firms' Non-GAAP Financial Performance Disclosure Behavior
Lori L. Epping, University of South Dakota
W. Mark Wilder, University of Mississippi
Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United States: Tests of Functional Convergence
Ole-Kristian Hope, University of Toronto
Tony Kang, Oklahoma State University
Joung W. Kim, Nova Southeastern University
Raynolde Pereira, University of Missouri at Columbia
Session K: IFRS Adoption Quality
Accounting - Intermediate - 1.5CH
Moderator: TBD
Does Mandatory Adoption of International Financial Reporting Standards Increase Investment Efficiency?
Carolyn M. Callahan, University of Memphis
Hyun A. Hong, University of Southern California
Robin L. Knowles, University of Connecticut
Investor Protection, Deviation of Local Accounting Standards from IFRS, and the Effectiveness of the IFRS Adoption
Suntaree Patpanichchot, Chulalongkorn University, Thammasat University and National Institute of Development Administration
Kanogporn Narktabtee, National Institute of Development Administration
Quality of IFRS Adoption
Arnt Verriest, Tilburg University
Ann Gaeremynck, K.U. Leuven
Daniel B. Thornton, Queen's University
Does Mandatory IFRS Adoption Lower the Barrier of Using International Firms for Multiple-Based Equity Valuation
Yachang Zeng, Tilburg University
Session L: Convergence
Accounting - Intermediate - 1.5CH
Moderator: TBD
Evidence Supporting Gray's Cultural Framework: Culture, Institutional Consequences, and National Accounting Systems
Joshua K. Cieslewicz, University of Hawaii at Manoa
Explaining the Evolution of National Accounting Systems Towards IFRS Convergence
Esperanza Huerta, University of Texas at El Paso
Stephen B. Salter, University of Texas at El Paso
Political Systems and Adoption of International Financial Reporting Standards
Derek C. Johnson, Massachusetts Institute of Technology
Corporate Transparency Differences in the Asian Region: Is Global Standardization Feasible in Practice?
Richard D. Morris, University of New South Wales
Sidney J. Gray, University of Sydney
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5:00 pm - 6:00 pm
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Committee Meeting
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6:00 pm - 7:30 pm
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Reception (KPMG Sponsor)
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Saturday, January 30, 2010
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7:00 am - 5:00 pm
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Registration
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7:00 am - 8:45 am
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Breakfast
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7:30 am - 8:30 am
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Executive Committee Meeting
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9:00 am - 10:40 am
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Plenary Session: International Auditing, Convergence of ISAs, and IFAC Governance
Auditing - Intermediate - 2.0CH
Moderator: TBD
Panelists:
Craig Crawford, KPMG National Partner in Charge of Audit Quality and Process Monitoring and Member of IAAS
William Kinney, University of Texas at Austin and IAESB
Nate Vander Hamm, Grant Thornton, Audit Senior Manager
Woodrow "Woody" Anderson, Assurance Partner, PricewaterhouseCoopers, Los Angeles
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10:30 am - 11:00 am
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Coffee Break
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11:00 am - 12:30 am
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Session M: Workshop: IFRS First-Time Adoption and Implementation Issues
Accounting - Intermediate - 1.5CH
Coordinator: Holger Erchinger, KPMG National Partner, NYC
Session N: iBEACON Panel: Current Research in Russia, Finland, and Italy
Specialized Knowledge and Applications - Intermediate - 1.5CH
Moderator: Gary Grudnitski, San Diego State University
Panelists:
Irina Ivashkovskaya, Higher School of Economics, Moscow
Chiara Saccon, University of Venice
Harri Seppanen, School of Economics, Helsinki
Maria Solntseva, Higher School of Economics, Moscow
Session O: Analyst Forecasts
Specialized Knowledge and Applications - Intermediate - 1.5CH
Moderator: TBD
How Do Financial Analysts Refer to Segment Information? An Empirical Study Within the International Hotel Industry
Frédéric Demerens, Advancia-Negocia (CCIP)
Pascale Devaille, ESCP-Europe (CCIP)
Change in Systematic Bias and News as Driver for Analyst Forecast Revision- A New Forecast Revision Model
Sebastian Gell, University of Cologne
Carsten Homburg, University of Cologne
Katja Schulze, University of Cologne
Do Analysts' Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence
Elizabeth Gordon, Temple University
Karin A. Petruska, Youngstown State University
Minna Yu, Ball State University
IFRS Adoption, Analysts and Institutional Setting
John Preiato, University of Western Australia
Philip Brown, University of Western Australia
Ann Tarca, University of Western Australia
Session P: Audit
Auditing - Intermediate - 1.5CH
Moderator: TBD
Auditor Independence and Client Bargaining Power: Some Spanish Evidence Concerning the Going Concern Decision
Paul Barnes, Nottingham Business School
Marcos Antón Renart, Universidad de Murcia
Principles-Based vs. Rules-Based Accounting Standards: The Effects of Client Proposed Accounting Treatment and Regulatory Enforcement on Auditor Judgments and Confidence
Gary P. Braum, University of Texas at El Paso
Christine M. Haynes, University of West Georgia
Tom Lewis, Creighton University
Mark Taylor, Case Western Reserve University
Do Individual Sanctions Improve Audit Quality of the Firm?
Chien-Heng Jennifer Chang, National Chengchi University
Ling-Tai Lynette Chou, National Chengchi University
The Role of Corporate Governance in the Move Toward IFRS: Evidence From China
Yu Chen, University of Memphis
Zabihollah Rezaee, University of Memphis
Information Role of Audit and Market Reaction to Restatement-Related Auditors
Li-Jen He, National Chengchi University
Hsiang-tsai Chiang, Feng-Chia University
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12:30 pm - 1:30 pm
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Lunch
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2:00 pm - 3:30 pm
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Session Q: Convergence and Transition to IFRS: Education Implications Facing the Profession and Academia
Accounting - Intermediate - 1.5CH
Moderator: Greg Burton, Brigham Young University and EYARC team member
Panelists:
Catherine Banks, Program Director, Academic Resource Center (EYARC). EYARC is focused on the development of IFRS curricula and integration support for universities
Charlie Flood, Partner, Ernst & Young, Chicago
Irene Wiecek, University of Toronto and EYARC team member
Bob Riley, University of Southern California and EYARC team member
Session R: Earnings Management
Specialized Knowledge and Applications - Intermediate - 1.5CH
Moderator: TBD
Classification Shifting in an International Setting: Legal Systems and Auditors' Influence
Bruce Behn, University of Tennessee
Giorgio Gotti, University of Massachusetts at Boston
Tony Kang, Oklahoma State University
Do Financial Distress and/or Worse Corporate Governance Companies Have Aggressive Discretionary Pension Assumptions? Evidence from Taiwan
Rebecca Chung-Fern Wu, National Taiwan University
Jui-Chia Lin, National Taiwan University
Firm Characteristics, Earning Management and Performance of Different Security Issuers
Soon Suk Yoon, National University
Hyo Jin Kim, National University
Session S: Results from the IFRS Student Video Project/Competition and Best Practices for Teaching IFRS
Accounting - Intermediate - 1.5CH
Moderator: Terri Friel, Roosevelt University
Panelists:
Ian Hague, Accounting Standards Board Canada
Mark Holtzblatt, Roosevelt University
Norbert Tschakert, University of the Virgin Islands
Barry Epstein, International Accounting expert
Session T: IFRS Adoption Effects
Specialized Knowledge and Applications - Intermediate - 1.5CH
Moderator: TBD
Conservatism and a Test of Temporal Differences Before and After IFRS
Elizabeth Devos, University of Texas at El Paso
IFRS Adoption in Germany: Empirical Evidence from 1998 to 2005
Stéphanie Hörmanseder, Vienna University of Economics and Business
Alexander Schiebel, Vienna University of Economics and Business
The Impact of IFRSs Adoption for the UK Listed Companies - Accounting for Business Combinations
Renata Stenka, Keele University
Phil Ormrod, University of Liverpool
Panos Sousounis, University of the West of England
Are Liquidity Improvements around the Mandatory Adoption of IFRS Attributable to Comparability Effects or to Quality Effects?
Michael S. Drake, Fisher College of Business
Linda A. Myers, University of Arkansas
Lijie Yao, Beijing Jiaotong University
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3:30 pm - 4:00 pm
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Coffee Break
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4:00 pm - 5:30 pm
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Session U: Regulation
Specialized Knowledge and Applications - Intermediate - 1.5CH
Moderator: TBD
Gray Markets and Multinational Transfer Pricing
Romana Autrey, Harvard Business School
Francesco Bova, University of Toronto
Does Disclosure Regulation Work? Evidence from International IPO Markets
Charles Shi, National University of Singapore
Kuntata Pukthuanthong, San Diego State University
Thomas Walker, Concordia University
Stock Market Reactions to the Japanese Sarbanes-Oxley Act
Kosuke Seino, University of Tokyo
Fumiko Takeda, University of Tokyo
Taking Away the Voting Powers from Controlling Shareholders: Evidence from the Chinese Securities Market
Yi Yao, Nankai University
Li Xu, Southern Illinois University at Carbondale
Zhiyuan Liu, Nankai University
Session V: Equity Valuation
Accounting - Intermediate - 1.5CH
Moderator: TBD
External Finance and Voluntary Adoption of Independent Audit Committee Rules: Evidence from Canadian Venture Firms
Feng Chen, University of Toronto
Yu Li, University of Toronto
Who Benefits from Corporate International Diversification: Bondholders versus Shareholders? Theory and Empirical Evidence
Kingsley O. Olibe, Kansas State University
Sustainable Competitive Advantage and Equity Valuation
Andres Reibel, Imperial College Business School
Paul Klumpes, Imperial College Business School
Session W: U.S. Adoption of IFRS
Accounting - Intermediate - 1.5CH
Moderator: TBD
SEC Comment Letters and Financial Statement Restatements
Lei Gao, University of Nebraska at Lincoln
Janice Lawrence, University of Nebraska at Lincoln
David Smith, University of Nebraska at Lincoln
An Analysis of the Geographic Diversity of IASB Comment Letters
Robert K. Larson, University of Dayton
Paul J. Herz, Fort Lewis College
Do Investors Perceive IFRS Adoption in the United States as Beneficial?
Philip Joos, Tilburg University
Edith Leung, Tilburg University
Current Perspectives on IFRS: A Survey of CPAs in Public Practice
Joseph M. Langmead, Loyola University Maryland
Jalal Soroosh, Loyola University Maryland
Session X: Management Accounting
Accounting - Intermediate - 1.5CH
Moderator: TBD
Corporate R&D, Advertising Expenditures and Firm Performance: Evidence from U.S. Information Technology Firms
Hsueh-En Hsu, Fortune Institute of Technology
Jun-De Lee, Minghsin University of Science and Technology
Effects of the Current Economic Crisis on the Use of Management Control Systems
Johannes A. Asel, Vienna University of Economics and Business
Arthur Posch, Vienna University of Economics and Business
Comparative Management Accounting: A Review of Research in International Differences of Cost Accounting
Peter Kajüter, University of Münster
Matthias Moeschler, University of Münster
Managing Enterprise Risk Across Cultures in Africa
Jenice Prather-Kinsey, University of Missouri
Patrick Wheeler, University of Missouri
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5:30 pm - 6:30 pm
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Business Meeting
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