Wednesday March 15, 2000
8:30 a.m. - 4:30 p.m.

Governmental & Nonprofit Workshop

Moderator:  Treba Marsh, Stephen F. Austin State University
 

Wednesday March 15, 2000
8:30 a.m. - noon.

Using Discovery Learning to Teach Accounting Concepts

Presenter:  Thomas P. Edmonds, University of Alabama at Birmingham
 

Wednesday March 15, 2000
1:00 - 4:30 p.m.

Using the Internet and Multimedia In Teaching Accounting

Presenter:  David Spiceland, The University of Memphis

Thursday March 16, 2000
8:30 a.m. - 10:00 a.m.

PLENARY SESSION:  EMERGING ISSUES IN ACCOUNTING AND TECHNOLOGY

Speaker:   Dr. Mary S. Stone, University of Alabama
                        President-elect
                        American Accounting Association
 

Thursday March 16, 2000
10:30 a.m. - 12:00 p.m.

SESSION A: TOPICS IN AUDITING RESEARCH

Chair:  O. Ronald Gray, University of West Florida

Discussants: Harold E. Davis, Louisiana Tech University
  Lori Holder-Webb, Texas A&M University
  Treba Marsh, Stephen F. Austin University

The Expectation Gap Between User's and Auditors' Materiality Judgements In Denmark
Leif Hojskov, University of Southern Denmark

Mandatory CPE and Other Quality Issues: Practices and Views of the Small Practitioner
C. William Thomas, Baylor University
Charles W. Stanley, Baylor University

Activism and the Auditing Standard Setting Process
Robert Braun, Southeastern Louisiana University
D. Shawn Maudlin, Southeastern Louisiana University

 Thursday March 16, 2000
10:30 a.m. - 12:00 p.m.

SESSION B:  TEACHING FINANCIAL ACCOUNTING

Chair:  Susan Vance, St. Mary's College
Discussants: Bobby Ray Cunningham, Grambling State University
  Bobbie Martindale, Dallas Baptist University
  Rafik Elias, Cameron University

Using A Systems Approach to Develop Life-long Learning Skills in Accounting for Business Combinations
Orapin Duangploy, University of Houston--Downtown
Margaret L. Shelton, University of Houston--Downtown

A Business World Approach to Accounting Principles
Michael C. Toerner, Southern University
J. Elizabeth Finch, Southern University

A Model for the Preparation of the Statement of Cash Flows: Direct Method
Louis E. Dawkins, Henderson State University
Margaret A. Hoskins, Henderson State University

Thursday March 16, 2000
10:30 a.m. - 12:00 p.m.

SESSION C:  CAPITAL MARKETS I -- RISK AND SIZE ISSUES

Chair:  Russell Briner, The University of Texas at San Antonio
Discussant: Scott B. Jackson, The University of Texas at San Antonio
  Elsie Ameen, Sam Houston State University
  Edward G. Phillips, University of New Mexico

Reevaluating the Size Effect
Steven Buchheit, University of Houston
Mark Kohlbeck, University of Wisconsin--Madison

The Association Between LIFO Reserve and Equity Risk: An Empirical Assessment
Uday Chandra, University of Oklahoma
Bradley Childs, Suffolk University
Byung Ro, Purdue University

The Correlation Between Risk and Multiple Disclosures of One-Time Charges
Richard Green, Saint Louis University
Zane Swanson, Emporia State University
 

Thursday March 16, 2000
10:30 a.m. - 12:00 p.m.

SESSION D:  MANAGERIAL ACCOUNTING RESEARCH

Chair:  Thomas Carment, Northeastern State University
Discussants: John D. Rossi, Moravian College
  Russell Calk, University of Texas of the Permian Basin
  Roderick S. Barclay, Texas A&M University--Commerce

The Association of Use of New Business Initiatives with Improvements in Financial Performance
Douglass Cagwin, The University of Texas at Brownsville

Managerial Accounting in Post-industrial Commerce
William B. Mesa, Frank Phillip College

Modular Target Costing for the Ballistic Armor Industry
Mohamed E. Bayou, University of Michigan--Dearborn

Thursday March 16, 2000
1:15 p.m. - 2:45 p.m.

SESSION A:  RESEARCH IN AUDITING AND PRACTICE

Chair:    Margaret A. Hoskins, Henderson State University
Discussants: Aretha Y. Hill, Texas A&M University
  Marshall K. Pitman, The University of Texas at San Antonio
  Russell Briner, The University of Texas at San Antonio

Expanding Attestation Services: An Analysis of WebTrust
Brandon Largent, Stephen F. Austin State University
Donna Phillips Jackson, Stephen F. Austin State University

Should Errors in Financial Statements Be Corrected
Leif Hojskov, University of Southern Denmark

A Comparison of Controllers and CPA's Preparedness for ISO 9000
Roberta J. Cable, Pace University
Patricia Healy, Pace University

Thursday March 16, 2000
1:15 p.m. - 2:45 p.m.

SESSION B:  ETHICAL ISSUES IN ACCOUNTING

Chair:  Tom Madison, St. Mary's University
Discussants: Elsie Ameen, Sam Houston State University
  Kathy S. Moffeit, Southwest Texas State University
  Harley Courtney, University of Texas at Arlington

Students' and Faculties' Perceptions of the Importance of Business Ethics:  Is There an Expectations Gap?
Nell Adkins, University of Alabama at Birmingham
Robin R. Radtke,  The University of Texas at San Antonio

An Accounting Perspective: Are Business Students Less Ethical Today Than They Were Twenty Years Ago?
Sharon K. Johns, Brigham Young University
Carolyn A. Strand, Seattle Pacific University

Ethical Preceptions of Future Accounting Practitioners: Importance Thereof and A Current Survey
Elizabeth Mulig, Louisiana State University in Shreveport
Katherine T. Smith, Business Consultant, College Station, Texas
L. Murphy Smith, Texas A&M University
Lawrence C. Smith, Jr., Louisiana Tech University

Thursday March 16, 2000
1:15 p.m. - 2:45 p.m.

SESSION C: GOVERNMENTAL AND NONPROFIT RESEARCH

Chair:    R. D. Gupta, Jackson State University
Discussants: Alice Ketchand, Sam Houston State University
Roderick S. Barclay, Texas A&M University - Commerce
Ramon Fernandez, University of St. Thomas

Western State University Foundation:  A Case  Introducing Not-For-Profit Reporting
Clara Richardson, McMurry University

Electronic Commerce's Impact on Governmental Tax Bases
Randy Serrett, University of Houston - Downtown
Hank Wichmann, University of Alaska - Fairbanks

Temporarily Restricted Contributions or Deferred Revenue: Comparing the Views of FASB, GASB, and Donors
Teresa P. Gordon, University of Idaho
Saleha B. Khumawala, University of Houston
Linda M. Parsons, University of Houston
 

Thursday March 16, 2000
1:15 p.m. - 2:45 p.m.
 

SESSION D:  PERSONALITY AND SUCCESS ISSUES IN ACCOUNTING

Chair:  Malcolm Morgan, Imperial College, London
Discussants: Royce Burnett, Oklahoma State University
David Perkins, Abilene Christian University
Mark Alford, The University of Texas at San Antonio

Tolerance of Ambiguity in Accounting and Other Business Majors
Jane S. Austin, Oklahoma City University

Strategic Stress Management In Accountancy: Guidelines for Mentoring, Work-Home Conflict Reduction and Wellness Programs
Paul G. Wilhelm, University of Texas of the Permian Basin
Wilbur G. Berry, Jacksonville State University
Jana P. Wilhelm, Kirkland & Company, Gadsden, Alabama

The Computer Classroom and Student Achievement:  The Cost Management Course
Edward Blocher, University of North Carolina

Thursday March 16, 2000
3:30 p.m. - 5:30 p.m.

SESSION A:   THE IMA AND AICPA AND THE FUTURE OF ACCOUNTING
                          EDUCATION

The IMA and Management Accounting in the Future of Accounting Education

Presenter:  Jim Brackner, Utah State University, IMA Professor in Residence

The AICPA Core Competency Framework for Entry Into the Accounting Profession

Presenter:  Paula Thomas, Middle Tennessee State University
  Chair, AICPA Preprofessional Competency Task Force
 Thursday March 16, 2000
3:30 p.m. - 5:30 p.m.

SESSION B: INTERNATIONAL FINANCIAL MARKETS RESEARCH

Chair:  Suzanne Ward, University of Louisiana at Lafayette
Discussants:    Charles Jordan, University of Southern Mississippi
  Jep Robertson, New Mexico State University
  Cheryl Fulkerson, The University of Texas at San Antonio
  Dan Ward, University of Louisiana at Lafayette
 

The Value Relevance of Accounting Information Around the 1997 Asian Financial Crisis--The Case of South Korea
Li-Chin Jenifer Ho, University of Texas at Arlington
Chao-Shin Liu, University of Notre Dame
Pyung Sohn, South Korea Securities Exchange Commissions

Accounting Diversity and the Valuation Implications of Earnings and Book Value--A Comparative Study of U.S. and Canadian Firms Traded in Their Domestic Stock Markets
Kathy H.Y. Hsu, University of Louisiana at Lafayette
C.S. Agnes Cheng, University of Houston
Harlan L. Etheridge, McNeese State University

Audit Quality and Macroeconomic Risk: A Study of Israeli Initial Public Offerings in the United States
Edward B. Douthett, Texas Christian University

How Auditors Respond to Ethical Dilemmas
Cynthia Jeffrey, Iowa State University
William Dilla, Iowa State University
Nancy Weatherholt, University of Missouri--Kansas City

Thursday March 16, 2000
3:30 p.m. - 5:30 p.m.

SESSION C: POSITIVE THEORY ISSUES IN FINANCIAL REPORTING AND
                       CORPORATE FINANCE

Chair:  Ed Scribner,  New Mexico State University
Discussants: Margaret L. Shelton, University of Houston, Downtown
  R. D. Gupta, Jackson State University
  Lynn Rees, Texas A&M University
  Steven Buchheit, University of Houston
 

Firm Characteristics and Accounting Reporting Choice for Environmental Liabilities
Benjamin Bae, Virginia Commonwealth University

A Study of Firms Sponsoring Research and Development Limited Partnerships
Thomas M. Carment, Northeastern State University
David A. Durkee, Weber State University
Hamid Pourjalali, University of Hawaii at Manoa

Do Managers Grant Sales Price Reductions to Avoid Losses and Declines and Sales?
Scott B. Jackson, The University of Texas at San Antonio
William E. Wilcox, Bradley University

The Meaning of Additional Pension Liability
Barbara W. Scofield, University of Texas or the Permian Basin

Thursday March 16, 2000
3:30 p.m. - 5:30 p.m.

SESSION D:  BEHAVIORAL ISSUES IN MANAGEMENT ACCOUNTING

Chair:  Alice Ketchand, Sam Houston State University
Discussant: Tom Madison, St. Mary's University
  Royce Burnett, Oklahoma State University
  Elaine Sanders, The University of Texas at San Antonio
  Katherine J. Barker, The University of Texas at Brownsville

A Factorial Analysis of the Performance Implications of Theory of Constraints
Martha Lair Sale, Morehead State University
Ronald G. Cheek, Morehead State University

Choice of Performance Measure in a Bonus Plan:  Managerial Opportunism or Efficient Contracting
Chandra Subramaniam, Texas Christian University

The Effects of Control System Monitoring and Participation on Budget and Segment Slack
Leslie Kren, University of Wisconsin--Milwaukie

Integration of Applied Thinking to Guide Management Accounting Thought Development
Mohamed E. Bayou, University of Michigan--Dearborn
Alan Reinstein, Wayne State University

SWAAA RECEPTION                                                           UTSA Downtown Campus

For REGISTERED MEMBERS of the American Accounting Association, Southwest Region

SWAAA BREAKFAST

For REGISTERED MEMBERS of the American Accounting Association

8:45 a.m. 10:00 a.m.

BUSINESS MEETING: AMERICAN ACCOUNTING ASSOCIATION, SOUTHWEST REGION

Chair:  Jep Robertson, New Mexico State University
 

Friday March 17, 2000
10:30 a.m. - 12:00 p.m.
 

SESSION A:   MANAGERIAL ACCOUNTING ISSUES II

Chair:  Chak-Tong Chau, The University of Texas at San Antonio
Discussants: Douglass Cagwin, University of Texas at Brownsville
  Malcolm Morgan, Imperial College, London
  William B. Mesa, Frank Phillips College

An Empirical Validation of the Value Index:  Linking the Importance of Features to Customer Satisfaction
Russell Calk, The University of Texas of the Permian Basin
Sutham Cheurprakobkit, The University of Texas of the Permian Basin

The Effect of Product Mix and Technology on Responsibility Accounting, Account Proliferation and Product Unbundling in the Texas Utility Industry
Joe E. Dowd, Eastern Washington University

Ethics and Managerial Accounting: A Review of the Literature
Kathie Anne Castiglione, St. Francis University

Friday March 17, 2000
10:30 a.m. - 12:00 p.m.

SESSION B: GENDER ISSUES IN ACCOUNTING

Chair:  Violet Rogers, Stephen F. Austin State University
Discussant: David Satava, University of Houston--Victoria
  Linda Larson, Texas A&M University--Corpus Christi
  Lori Holder-Webb, Texas A&M University

Internal Audit Moves Toward Gender Equity
Donald E. Edwards, University of Arkansas at Little Rock
Jimie Kusel, University of Arkansas at Little Rock
Thomas H. Oxner, University of Central Arkansas

Female and Male Accounting Professors: A Comparative Analysis of Head/Heart Traits
Dan R. Ward, University of Louisiana at Lafayette
Suzanne Pinac Ward, University of Louisiana at Lafayette
Ellen D. Cook, University of Louisiana at Lafayette
Thomas E. Wilson, Jr., University of Louisiana at Lafayette

Effect of Machoistic Tendencies on Budgeting:  A Cross-cultural Study
Frank Collins, University of Miami
Oscar Holzmann, University of Miami
Roberto Mendoza, Instituto Centroamericano de Administracion de Empresas

Friday March 17, 2000
10:30 a.m. - 12:00 p.m.

SESSION C: ACCOUNTING BEHAVIOR AND PRACTICE

Chair:  Robin Radtke, The University of Texas at San Antonio
Discussants: Mary Fischer, University of Texas at Tyler
  Sandra T. Welch, The University of Texas at San Antonio
  Katherine J.  Barker, University of Texas at Brownsville
 

Examining Mentor Relationships in Large CPA Firms
Philip H. Siegel, Fairleigh Dickinson University
Alan Reinstein, Wayne State University

The Effects of Experience and Task Complexity on Auditor's Memory in a Multi-Tasking Environment
Deborah L. Lindberg, Illinois State University
Mario J. Maletta, Northeastern University

The Role of Commitment in the Survival of Auditor-Client Relationships Following First-Time Uncertainty Qualifications
Michael J. Meyer, Southeastern Louisiana University

Friday March 17, 2000
10:30 a.m. - 12:00 p.m.

SESSION D: INTERNATIONAL ACCOUNTING: CULTURAL ISSUES

Chair:  Mary Harston, St. Mary's University
Discussants: Alice Ketchand, Sam Houston State University
  Cheryl Fulkerson, The University of Texas at San Antonio
    James E. Groff, The University of Texas at San Antonio

Cultural Influences on the Development of Accounting Practices in Malaysia
Takiah Mohd. Iskandar, University of Kebangsaan Malaysia
Hamid Pourjalali, University of Hawaii at Manoa

Impact of the Cultural Environment on Information Technology
Sharon K. Johns, Brigham Young University
L. Murphy Smith, Texas A&M University
Carolyn A. Strand, Seattle Pacific University

Accounting: Nightmare for Freshman, A Case Study in Shih Chien University
Li-Ping Monica Chen, Shih Chien University
 

Friday March 17, 2000
1:15 p.m. - 2:45 p.m.

SESSION A:    ACCOUNTING HISTORY

Chair:  Bobby Ray Cunningham, Grambling State University
Discussants: Jep Robertson, New Mexico State University
  David Satava, University of Houston-Victoria
Joann Noe Cross, University of Wisconsin--Oshkosh

An Historical Overview of the Tax Treatment of Publicly-Traded Partnerships
William R. Simpson, Southeastern Louisiana University
John L. Crane, Southeastern Louisiana University
Kris T. Jones,  Southeastern Louisiana University

The Rise and Fall of Pooling of Interests
Trini U. Melcher, California State University, San Marcos
Leonard A. Bacon, California State Univesity, Bakersfield
J.T. McDermott, California State University, San Marcos

Accounting Academicians- Perceptions on the Objective of Accounting
Carl Brewer, Sam Houston State University

Friday March 17, 2000
1:15 p.m. - 2:45 p.m.

SESSION B: CAPITAL MARKETS III: THE RELATION BETWEEN PRICES AND
                       EARNINGS

Chair:  Neal Van Zante, Texas A&M University-Kingsville
Discussants: Michelle Daley, Rice University
  Barbara Scofield, University of Texas at Brownsville
  Ed Scribner, New Mexico State University

The Usefulness of Industry Segment Information
Sudipta Basu, Baruch College--City University of New York
Oliver Kim, University of Maryland
Steve Lim, Texas Christian University

Permanence and Information Content of Cash Flows From Operations
C.S. Agnes Cheng, University of Arkansas/University of Houston
Sorin Sorescu, University of Houston
Simon S.M. Yang, University of Houston

Structural Changes and the Prediction of Earnings
W. Mark Wilder, University of Mississippi
Kenneth Lorek, Northern Arizona University

Friday March 17, 2000
1:15 p.m. - 2:45 p.m.

SESSION C:  ACCOUNTING STUDENT ISSUES

Chair:  Elsie Ameen, Sam Houston State University
Discussants: Ron Gray, The University of West Florida
  Mark Alford, The University of Texas at San Antonio
  Ted Skekel, The Unversity of Texas at San Antonio

A Well-Rounded Accounting Education: Does That Include Vocabulary?
Lucille Guillory Montondon, Southwest Texas State University
T.J. Halatin, Southwest Texas State University

The Impact of Student Homework Effort in the Introductory Financial Accounting Course
Michelle McEacharn, University of Louisiana at Monroe

Value-addition and Development of Core Competencies with the 150-Hour Accounting Program
Mohan Kuruvilla, Houston Baptist University
 

Friday March 17, 2000
1:15 p.m. - 2:45 p.m.

SESSION D:  ACTIVITY BASED COSTING

Chair:  Roderick S. Barclay, Texas A&M University--Commerce
Discussants: Russell Calk, University of Texas of the Permian Basin
  Mohamed E. Bayou, University of Michigan Dearborn
  Alan Reinstein, Wayne State University

Internal Auditor Participation in the Activity-Based Costing Process
Douglass Cagwin, University of Texas at Brownsville
R.B. Vinson, University of Texas at Brownsville

Contingency Theory as an Effective Predictor of Activity-Based Costing Implementation
Edward R. Walker, The University of Texas--Pan American

The Integration of ABC and TOC
Li-Hua Huang, Nova Southeastern University
 

Friday March 17, 2000
3:30 p.m. - 5:30 p.m.
 

SESSION A:   APLG--ISSUES FOR ACCOUNTING PROGRAM LEADERS

Chair:  Danny P. Hollingsworth, Baylor University

Does the 150-Hour Rule Improve Candidates' Performance on the Uniform CPA Examination?  The Southwestern Experience
Chak-Tong Chau, The University of Texas at San Antonio

Recruiting the Best and Brightest: Convincing Students That an Accounting Degree Provides a Variety of Career Alternatives
W. Mark Wilder, University of Mississippi
Morris H. Stocks, University of Mississippi

The Role of Meeting Presentations in Faculty Promotion, Tenure and Compensation Decisions
James E. Groff, The University of Texas at San Antonio
Marshall K. Pitman, The University of Texas at San Antonio

Passing the CPA Exam: Some Survey Results
James H. Thompson, Oklahoma City University
Margaret A. Hoskins, Henderson State University

Friday March 17, 2000
3:30 p.m. - 5:30 p.m.

SESSION B:  TAXATION RESEARCH

Chair:  Reg Rezac, Texas Woman's University
Discussants: Ramon Fernandez, University of St. Thomas
  Willie Cargill, Texas A&M International University
  Bobby Carmichael, Texas A&M University, Commerce
  Gene Gulledge, Texas Woman's University

Internet Commerce and Taxation: What Does It Protend?
Clyde L. Posey, Louisiana Tech University
Jinwen Tang, Ruston,  Louisiana, Consultant

Federal Taxes: Taxpayer Understanding and Perceptions of Fairness
Cheryl Metrejean, University of Mississippi
Judith Cassidy, University of Mississippi

Estate Taxes- Where Have They Been?  Where Are They Going?
Raymond Z. Zimmermann, The University of Texas at El Paso
Heather Ferreri-Jones, Then University of Texas at El Paso

New Basis Allocation Rules For Partnership Distributions of Multiple Assets
John M. Beehler, The University of Texas at Arlington

Friday March 17, 2000
3:30 p.m. - 5:30 p.m.

SESSION C: CAPITAL MARKETS II:  THE RELATION BETWEEN PRICES AND  EARNINGS

Chair:  Scott B. Jackson, The University of Texas at San Antonio
Discussants:   Ed Scribner, New Mexico State University
  James E. Groff, The University of Texas at San Antonio
  K Raghundandan, The University of Massachusetts--Dartmouth
  Michelle Daley, Rice University

Investor and Analyst Reactions to Earnings Announcements of Competing Firms: An Empirical Analysis
Sundaresh Ramnath, Rice University

The Effect of Meeting Analyst Forecasts and Systematic Positive Forecast Errors on the Information Content of Unexpected Earnings
Thomas J. Lopez, Texas A&M University
Lynn Rees, Texas A&M University

Analyst and Investor Underreaction to Information About Future Earnings: Tests for a Horizon Effect
Jana Smith Raedy, University of North Carolina
Philip Shane, University of Colorado

Information Content of Loan Default Risk Measures in an Early Warning Context
Marilyn A. Waldron, University of Otago
Charles E. Jordan, University of Southern Mississippi
Alan C. MacGregor, Univesity of Otago
 

Friday March 17, 2000
3:30 p.m. - 5:30 p.m.

SESSION D:   TECHNOLOGY AND ACCOUNTING EDUCATION

Chair:  Jep Robertson, New Mexico State University
Discussants: Lucille Guillory Montondon, Southwest Texas State University
  David Perkins, Abilene Christian University
  Neal Van Zante, Texas A&M University-Kingsville
  Desaratha V. Rama, The University of Massachusetts--Dartmouth

Classroom Assessment Technique: An Instructional Case to Assess Students' Abilities to Recognize Risk Factors Associated with Missappropriation of Assets
Carolyn A. Strand, Seattle Pacific University
Sandra T. Welch, The University of Texas at San Antonio
Sarah A. Holmes, Texas A&M University

Learners as Designers of Web-based Instructional Materials: The WEBQUEST Experience
Janice A. Ammons, Quinnipiac College
Sherry K. Mills, New Mexico State University

Ways to Promote Participation in the ALN/WBI Introductory Accounting Courses: A Teaching Note
Robert J Walsh, Marist College

Using Databases to do Resource Analysis, Company Analysis, Comparative Analysis and Auditing Risk Analysis in Intermediate and Auditing Courses
Katherine S. Moffeit, Southwest Texas State University
Roselyn E. Morris, Southwest Texas State University
A. Elaine Eikner, Southwest Texas State University

March 18 - Nothing scheduled at this time.