2006 Program Schedule
October 5-7, 2006
Thursday, October 5
Reception 7:00 - 9:00 PM (710 Tanner Building)
- Refreshments and informal
- WelcomeKevin Stocks, Director of the School of Accountancy
- Other guests TBA
Friday, October 6
Session 1 8:30 - 10:00 AM (260 Tanner Building)
Tax Capitalization or the Lock-in effect in Merger Activity: New Evidence, by Kristian Allee
Presented by Kris Allee, Indiana University
Long Run Corporate Tax Avoidance by Scott Dyreng, Michelle Hanlon, Edward L. Maydew
Presented by Scott Dyreng, University of North Carolina
Session 2 8:30 - 10:00 AM (230 Tanner Building)
The Use of the Balance Scorecard as a Strategy Evaluation Tool: The Effects of Responsibility and Casual Chain-Focus, by William Tayler
Presented by Bill Tayler , Cornell University
"The Effect of Task Interdependence and Type Incentive Contract on Goal Commitment and Performance by Ron Guymon
Presented by Ron Guymon, University of Iowa
Session 3 10:15 - 11:45 AM (260 Tanner Building)
Did the Hierarchy really change? a research proposal by James Hansen and George Wilson
Presented by James Hansen, University of Illinois at Chicago
The Timing of Earnings Announcements: A Re-examination of the Strategic-Disclosure Hypothesis, a research proposal by Jeffery Doyle and Matt Magilkel
Presented by Jeffery Doyle, Utah State University
Session 4 10:15 - 11:45 AM (230 Tanner Building)
Social Pressure and Earnings Management by Jessen Law Hobson and Robert Resutek
Presented by Jessen Hobson, Florida State University
To Tell or Not to Tell: Looking for a Theory of Management Forecast Attributions, a research proposal by Jason Porter
Presented by Jason Porter, University of Idaho
Session 5 1:30 - 3:00 PM (260 Tanner Building)
Operational Efficiency Measures as Predictors of Future Firm Earnings: An Analysis of the United States Airline Industry, by Jim Cannon
Presented by Jim Cannon, University of Utah
Investors mis-pricing of Earnings: A Model of Persistence and the Stock Price Consequences, by Andrew Call, Max Hewitt, and Terry Shevlin
Presented by Andy Call, University of Washington
Session 6 1:30 - 3:00 PM (230 Tanner Building)
The Effects of Fair-Value Accounting on the Judgments of Non-Professional Investors, by Rick Warne
Presented by Rick Warne, University of Utah
"The Impact of Knowledge, Information Organizations, and Identified Fraud Risks on the Performance of Fraud Tasks, a research proposal by Chad Simon
Presented by Chad Simon, University of Georgia
Session 7 3:15 - 4:45 PM (260 Tanner Building)
Do Some Firms Delay or Conceal News of Accounting Restatements? Evidence from 8-K Current Reports, by Nathan Sharp
Presented by Nate Sharp, University of Texas at Austin
"The Role of Revenue-Related Disclosures in Revenue Restatements, by Kyle Peterson
Presented by Kyle Peterson, University of Michigan
Session 8 3:15 - 4:45 PM (230 Tanner Building)
The Characteristics and Fate of Take Me Over Firms, by Derek Oler and Kevin Smith
Presented by Derek Oler, Indiana University
The Role of Taxes in the Decision to Use Short-Term Debt, by Mitchell Oler and Ryan Wilson
Presented by Mitch Oler, University of Utah
Saturday, October 7
Session 9 8:30 - 10:00 AM (260 Tanner Building)
Board of Directors Responsiveness to Shareholders; Evidence from Majority Vote Shareholder Proposals, by Yonca Ertimur, Fabrizio Ferri, and Stephen R. Stubben
Presented by Stephen Stubben, The University of North Carolina at Chapel Hill
"How does Director Compensation structure affect the independence of audit committee members? by Chad Simon and Jason Smith
Presented by Jason Smith, University of Arizona
Session 10 8:30 - 10:00 AM (230 Tanner Building)
The Impact of Office-Level versus Firm-Level Auditors Industry Expertise on Conservatism, by Keith Jones, Gopal Krishnan, Kevin Melendrez
Presented by Keith Jones, George Mason University
Audit Costs and the Internal Audit Function, by David A. Wood and Douglas F. Prawitt
Presented by David Wood, Indiana University
