| 2001 AAA Annual
Meeting
Public Interest Session Report
Session #: PI P1
Session time: 10:15 - 11:45 am
Session date: Monday, Aug. 13
Session Title: AAA INC. (special panel session)
Moderator: Steve Filling, California State University, Stanislaus
Panelists (tentative):
- Abraham Briloff, Baruch College
- Brendan O'Connell, University of
Richmond
- Tony Tinker, Baruch College
- Paul Williams, North Carolina State
University
Session #: PI 1
Session time: 10:15 - 11:45 am
Session date: Tuesday, Aug. 14
Session Title: Auditing Research and the Public Interest
Moderator: Ann Watkins, High Point University
The Politics of the
Auditing Industry: The Sound Diffusion Case
Prem Sikka, University of Essex
Examining Auditors' Independence
in Relation to Management Consulting Engagements
Alan Reinstein, Wayne State University and Gerald Lander, University of South
Florida
The Impact of Moderating Variables
on Whistle-Blowing within an Internal Audit Context: An Experiment
Tom Tolleson, Texas Wesleyan University
Discussant: Mary Ellen Oliverio, Pace
University
Session #: PI 2
Session time: 10:15 - 11:45 am
Session date: Tuesday, Aug. 14
Session Title: The Ethics and Politics of Accounting Research
Moderator: Othodoxia Kyriacou, Middlesex University
What Government
Auditors Cannot Know: A Study of Public Secrecy and the Labor of the
Negative
Vaughan Radcliffe, Case Western Reserve University
Ethics Research in AIS: A Review
and Future Directions
Jesse Dillard, University of Central Florida and Kristi Yuthas, Portland State
University
(Non) Accounting for Management
Reflexivity
Kala Saravanamuthu, University of South Australia and Tony Tinker, Baruch
College
Discussant: Brendan O'Connell,
University of Richmond
Session #: PI 3
Session time: 4:00 -5:30 pm
Session date: Tuesday, Aug. 14
Session Title: Reflections on Accounting Education
Moderator: Bernard Newman, Pace University
Perceptions of
Computerizing the CPA Exam
Mark Wilder, University of Mississippi, Jeff Mankin, Lipscomb University and
Morris Stocks, University of Mississippi
U.S. Doctoral Students'
Familiarity with Accounting Journals: Insights into the Structure of the U.S.
Academy
Paul Williams, North Carolina State University, Bill Schwartz, Indiana
University South Bend, and Satina Williams, Virginia Commonwealth University
The Politics of the New
Courseware: Resisting the Real Subsumption of Asynchronous Educational
Technology
Tony Tinker, Baruch College
Discussant: Jean Harris, Pennsylvania
State University Harrisburg
Session #: PI 3a
Session time: 10:15 - 11:45 am
Session date: Wednesday, Aug. 15
Session Title: Using Accounting Information in the Public Interest
Moderator: Carolyn Strand, Seattle Pacific University
Critically Examining
"Sell-Side: Analyst's Reports: A Theoretically Informed Content
Analysis
Tim Fogarty, Case Western Reserve University
Task Difficulty, Inefficient
Coverage, and Analyst Earnings Forecasts: Evidence from the 1991 Recession
Huong Higgins, Worcester Polytechnic Institute
Public Policy Issues Raised by
CPA2BIZ.COM: A Critical Evaluation of a Recent AICPA Initiative
William Shafer, California State University, Los Angeles and Dwight Owsen,
Louisiana State University
Discussant: John Rossi, Moravian
College
Session #: PI 4
Session time: 10:15 - 11:45 am
Session date: Wednesday, Aug. 15
Session Title: Perceptions of Accounting and the Public Interest
Moderator: Kathy Lancaster, Cal-Poly San Luis Obispo
Known by the Company
They Keep: An Investigation of Policy Preferences of Legislators Supported by
the U.S. Public Accounting Profession
Peggy Dwyer, University of Central Florida and Robin Roberts, University of
Central Florida
Seeking the Accounting Stereotype:
A Quest for Meaning and Values
Julia Higgs, Florida Atlantic University, Robert Higgs, East Tennessee State
University and Karen Hooks, University of Miami
Accounting and Shamanism
Sara Reiter, Binghamton University
Discussant: Elizabeth Cole, Old
Dominion Universiity
Session #: PI 5
Session time: 2:00 - 3:30 pm
Session date: Wednesday, Aug. 15
Session Title:Empirical Research in Public Interest Accounting
Moderator: Sean Chen, College of Charleston
Financial Reporting to
Stakeholders of Private Colleges and Universities
Lawrence Hudack, Barry University and Larry Orsini, St. Bonaventure University
The Underperformance of
State-Owned Firms Revisited
Richard Bozec, University of Ottawa, Gaetan Breton, University of Quebec at
Montreal and Louis Cote, University of Quebec at Montreal
The Hope Scholarship Credit and
Tuition Inflation: Panacea or Poison?
Marilyn Young, Lipscomb University
Discussant: Carl Pacini, Florida Gulf
Coast University
Session #: PI 6
Session time: 2:00 - 3:30 pm
Session date: Wednesday, Aug. 15
Session Title: The Environment and Public Interest Accounting
Moderator: Julia Higgs, Florida Atlantic University
The Significance of
Regulatory Climate for Utilities Facing Future Environmental Costs
K. E. Hughes, Louisiana State University and Charlene Henderson, Louisiana
State University
Internet Reporting: Availability
of Financial and Environmental Information for the Environmentally Responsible
Investor
Carolyn Strand, Seattle Pacific University and Kathryn Lancaster, California
Polytechnic State University, San Luis Obispo
Corporate Social Performance:
Empirical Evidence on Canadian Firms
Lois Mahoney, University of Central Florida and Robin Roberts, University of
Central Florida
Discussant: Dwight Owsen, Louisiana
State University
FORUM SESSION #1
Date: Wednesday, Aug. 15
Time: 10:15 -11:45 am
| Title |
Authors |
| The Development of
Internal Auditing in Saudi Arabia: An Institutional Theory
Perspective |
John Brierley,
Sheffield University, Abdulrahman Al-Twaijry, King Saud University and David
Gwilliam, University of Wales |
| Factors Affecting
Reported Environmental Costs of U.S. and Canadian Firms |
L. Murphy Smith, Texas
A&M University and Paul Ashcroft, Nicholls State University |
| Litigation Risk
Factors as Identified by Malpractice Insurance Carriers |
John Thornton,
Washington State University and Mark Linville, Washington State
University |
| Arguments Towards a
Strengthened Role for Auditing in Corporate Governance |
Richard Baker,
University of Massachusetts Dartmouth and Dwight Owsen, Louisiana State
University |
| On Trying to Do
Oral History in Accounting Research |
Orthodoxia Kyriacou,
Middlesex University |
FORUM SESSION #2
Date: Wednesday, Aug. 15
Time: 2:00 - 3:30 PM
| Title |
First Author |
| The Politics of
Independence: An Examination |
Tim Fogarty, Case
Western Reserve and Ed Ketz, Pennsylvania State University |
| Rhetorical Theory and
Accounting: What do Accountants Say When They Don't Use Numbers? |
Steven Filling,
California State University, Stanislaus |
| Spending His Last Years
at Monticello: An Examination of Thomas Jefferson's Financial Accounts
1809-1826 |
Sid Ewer, SW Missouri
State University |
| Public Interest and
the Development of US Railroads |
William Samson, The
University of Alabama, Gary Previts, Case Western Reserve University and Dale
Flesher, University of Mississippi |
| Revealing the
Enculturation Strategies of the Big Five |
Vicky Arnold, Oklahoma
State University, Steve Sutton, Oklahoma State University and Brett Wilkinson,
Texas Tech University |
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