President:   James E. Groff, University of Texas at San
    Antonio

Program Chair/   James H. Thompson, Oklahoma City
Vice President:    University

Secretary-Treasurer:  L. Kevin McNelis, New Mexico State University

2001-2002 Regional   James H. Thompson, Oklahoma City
President:    University

2001-2002 Program Chair  Violet C. Rogers, Stephen F. Austin State
and Vice-President:  University
 

The following individuals provided invaluable assistance in planning this program:

Ellen D. Cook, University of Louisiana at Lafayette
M. Peter Dillaway, New Mexico State University
James C. Flagg, Texas A&M University
Mary F. Harston, St. Mary’s University
Li-Chin Jennifer Ho, University of Texas at Arlington
Kathy H. Y. Hsu, University of Louisiana at Lafayette
Joseph A. Magliolo III, Southern Methodist University
Reg N. Rezac, Texas Woman’s University
Stephen R. Rockwell, University of Tulsa
D. Elaine Sanders, University of Texas at San Antonio
Thomas D. Tolleson, Texas Wesleyan University
Robert L. Webster, Ouachita Baptist University

8:30 a.m. – 10:00 a.m. (Thursday) Pontchartrain G (3)

PLENARY SESSION: FRICTIONS AND OPPORTUNITIES IN ACCOUNTING EDUCATION

 Speaker:   Dr. Joel S. Demski, University of Florida
   President-Elect, American Accounting Association

10:00 a.m. – 10:15 a.m. (Thursday) Exhibit Area - Pontchartrain Ballroom (3)

SWFAD COFFEE BREAK

10:30 a.m. – 12:00 p.m. (Thursday) Grand Ballroom A (5)

 SESSION A:  PANEL DISCUSSION: THE IMPLICATIONS OF 150-HOUR LAWS ON ACCOUNTING EDUCATION

 Session Chair: M. Peter Dillaway, New Mexico State University

 Presenters:  Dave L. Nichols, University of Mississippi
   Ross Quarles, Sam Houston State University
   Philip J. Harmelink, University of New Orleans
   Larry Tunnell, New Mexico State University

10:30 a.m. - 12:00 p.m. (Thursday) Grand Ballroom D (5)

 SESSION B:  ACCOUNTING INFORMATION SYSTEMS

 Session Chair:             Wilda F. Meixner, Southwest Texas State University
 Discussants: Jane S. Austin, Oklahoma City University
   Stephen R. Rockwell, University of Tulsa
   R. Wayne Counts, Oklahoma City University

Perceptions of Computerizing the CPA Exam
Jeff Mankin, Lipscomb University
Morris H. Stocks, University of Mississippi
W. Mark Wilder, University of Mississippi

An Integrated Cash Flow Statement for Accounting Information Systems
Harley M. Courtney, University of Texas at Arlington

Computerized Tax Preparation Systems’ Subjective and Objective Outcome Differences Using Colour: An Experiment
Steve Olshewsky, Texas A&M University

10:30 a.m. - 12:00 p.m. (Thursday) Grand Ballroom E (5)

 SESSION C:  ISSUES IN FINANCIAL PERFORMANCE

 Session Chair: Timothy L. McCoy, University of Texas - Pan American

 Discussants: James E. Groff, University of Texas at San Antonio
 Paul Hutchison, University of North Texas
   Charles R. Enis, Penn State University
 Public School Principals and Financial Management
Barbara W. Schofield, University of Texas of the Permian Basin

Factors Affecting Reported Environmental Costs of U.S. and Canadian Firms
Paul Ashcroft, Nicholls State University
L. Murphy Smith, Texas A&M University

An Investigation of the Effect of Alternative International Financial Performance Reporting Models on Statement Users’ Decisions
Linda M. Nichols, Texas Tech University
Kurt H. Buerger, Angelo State University

10:30 a.m. – 12:00 p.m. (Thursday) Pontchartrain G (3)

 SESSION D: ACCOUNTING EDUCATION

 Session Chair:  Randy M. Reed, Texas A&M - Commerce

 Discussants: Sharron M. Graves, Stephen F. Austin State University
   Steve C. Wells, Alcorn State University
Harold E. Davis, Louisiana Tech University

Distance Education for the Community College Student: A Study of Critical Success Factors
Linda Bressler, Central Maine Technical College

Expanding Student Competencies in Accounting and Business: A Business Planning Model for Introductory Management Accounting
Noah P. Barsky, Villanova University
Anthony H. Catanach, Jr., Villanova University

Analyzing Real Company Financial Statements in the First Accounting Course
John H. Salter, University of Central Florida
Jane L. Reimers, Florida State University

1:15 p.m. - 2:45 p.m. (Thursday) Grand Ballroom A (5)

 SESSION A: ACCOUNTING HISTORY

 Session Chair:             Sid R. Ewer, Southwest Missouri State University

 Discussants: D. Elaine Sanders, University of Texas at San Antonio
   Dale L. Flesher, University of Mississippi
   Tommie W. Singleton, University of North Alabama

Some Accounting Records from the Ledger of Tuscan Merchants in the Thirteenth Century
Alvaro Martinelli, Appalachian State University

Crisis in the Academy: Structural Models of the Presidents and Sections
Jacci L. Rodgers, Oklahoma City University
Paul F. Williams, North Carolina State University
Joseph L. Rodgers, University of Oklahoma

The Little Bank That Could: An Examination of the Historical Financial Records of One Bank That Survived the Great Depression
Eric D. Bostwick, Pensacola Christian College

  1:15 p.m. - 2:45 p.m. (Thursday) Grand Ballroom D (5)

SESSION B: PUBLIC INTEREST: ASSURANCE SERVICES

 Session Chair: Charles R. Enis, Penn State University

 Discussants: Clara Richardson, McMurry University
   Thomas F. Madison, St. Mary’s University
   David Satava, University of Houston - Victoria

CPA Eldercare Assurance: Will Texas CPA Firms Implement It?
Edward R. Walker, University of Texas - Pan American
Wilda F. Meixner, Southwest Texas State University

Perceived Costs and Benefits of the Certified Fraud Examiner Designation
Robert Braun, Southeastern Louisiana University
D. Shawn Mauldin, Nicholls State University
Mandy A. Fischer, Southeastern Louisiana University

The Impact of Moderating Variables on Whistle-Blowing within an Internal Audit Context: An Experiment
Thomas D. Tolleson, Texas Wesleyan University

1:15 p.m. - 2:45 p.m. (Thursday) Salon 828 (8)

 SESSION C: FINANCIAL REPORTING ISSUES

 Session Chair: James H. Thompson, Oklahoma City University

 Discussants: Jeffry R. Haber, Iona College
   Clara Richardson, McMurry University
   Elsie C. Ameen, Sam Houston State University

Dot Coms & Accounting Gimmicks: An Instructional Case
Michael C. Knapp, University of Oklahoma
Carol A. Knapp, University of Central Oklahoma

Pooling of Interests in the Oil and Gas Industry: A Short-Lived Accounting Method for Business Combinations
D. Shawn Mauldin, Nicholls State University
Patricia H. Mounce, Mississippi College
John L. Crain, Southeastern Louisiana University

Reporting Comprehensive Income: FAS 130 Helps Accountants “Get a Grip” on the Mixed Accounting Model Supported in the Standards
Elizabeth V. Mulig, Louisiana State University - Shreveport
James H. Sellers, University of Texas at Tyler
Harold C. Smolinski, Louisiana State University - Shreveport
 
 
 
 
 
 
 

  1:15 p.m. - 2:45 p.m. (Thursday) Pontchartrain F (3)

SESSION D: THE ASSOCIATION OF GOVERNMENT ACCOUNTANTS AND THE FUTURE OF GOVERNMENTAL ACCOUNTING

 Session Chair: Jane S. Austin, Oklahoma City University

 Presenter:  Charles W. Culkin, Jr., Executive Director of the Association of
Government Accountants

3:00 p.m. – 3:15 p.m. (Thursday) Exhibit Area - Pontchartrain Ballroom (3)

SWFAD COFFEE BREAK

3:30 p.m. - 5: 30 p.m. (Thursday) Grand Ballroom A (5)

 SESSION A:  TOPICS IN COST AND MANAGERIAL ACCOUNTING

 Session Chair: R. Wayne Counts, Oklahoma City University

 Discussants: Ralph B. Fritzsch, Midwestern State University
   Jacci L. Rodgers, Oklahoma City University
   Neal R. VanZante, Texas A&M University - Kingsville
   Edward R. Walker, University of Texas - Pan American

Process - Driven Cost Associations for Creating Value
Mohamed E. Bayou, University of Michigan - Dearborn
Alan Reinstein, Wayne State University

The Effects of Benchmarking and Incentives on Organizational Performance: A Test of Two - Way Interaction
Adam S. Maiga, Jackson State University
Fred A. Jacobs, Georgia State University

The Association of Separate and Concurrent Use of Activity-Based Costing, Total Quality Management, and Business Process Reengineering with Improvement in Financial Performance
Douglass Cagwin, University of Texas at Brownsville

Growth in CEOs' Cash Compensation: Is it Excessive?
Jane R. Livingstone, Louisiana State University

3:30 p.m. - 5:30 p.m. (Thursday) Grand Ballroom D (5)

 SESSION B:  AUDIT ENVIRONMENT

 Session Chair:  David S. Kerr, Texas A&M University

 Discussants: Charles R. Enis, Penn State University
   Roderick Barclay, Texas A&M University - Commerce
   Margaret L. Shelton, University of Houston Downtown
   R. B. Vinson, University of Texas at Brownsville

 Interpersonal Orientation of Auditors and Mentoring Relationships
Philip H. Siegel, Farleigh Dickinson University
James W. Smith, Farleigh Dickinson University
Joseph B. Mosca, Monmouth University

Controlling the Risk of Underreliance in Statistical Attribute Sampling: A Spreadsheet Application
Bruce Wampler, University of Louisiana at Monroe
Michelle McEacharn, University of Louisiana at Monroe

The Effects of Experience and Risk on Auditors’ Confidence in Multi-Tasking Audit Environment
Deborah L. Lindberg, Illinois State University

Operating Managers Express a Desire for Change in the Functioning of Internal Auditing
Dale L. Flesher, University of Mississippi
Jeffrey S. Zanzig, Jacksonville State University

3:30 p.m. - 5:30 p.m. (Thursday) Grand Ballroom E (5)

 SESSION C:  BEHAVIORAL ASPECTS OF ACCOUNTING INFORMATION

 Session Chair:  Paul Hutchison, University of North Texas

 Discussants: Rafik Z. Elias, Cameron University
   Lynn Stallworth, Southeastern Louisiana
   Stan Hayes, Missouri Western State College
   Katherine Barker, University of Texas at Brownsville

The Effect of Impression Management on the Value Function
D. Elaine Sanders, University of Texas at San Antonio
Jane L. Coelho, University of Texas at San Antonio

Mentoring and Learning: The Case of CPA Firms
Gary Kleinman, Farleigh Dickinson University - Teaneck/Hackensack
Philip H. Siegel, Farleigh Dickinson - Madison

CPAs - Introverts or Extroverts?: An Empirical Study
David Satava, University of Houston - Victoria

McGraw-Hill Irwin Distinguished Paper Award
“The Mediating Effect of Job-Relevant Information and Self-Efficacy on the Budgetary Participation - Job Performance Relation”
                                     Rebekah A. Sheely, Emporia State University
    James F. Brown, University of Nebraska - Lincoln

3:30 p.m. - 5:30 p.m. (Thursday) Pontchartrain F (3)

 SESSION D:  THE CERTIFIED GOVERNMENT FINANCIAL MANAGER (CGFM) PROGRAM AND CERTIFICATION: HISTORY, CURRENT STATUS, AND BENEFITS TO THE ACADEMIC AND PROFESSIONAL COMMUNITIES

 Session Chair:  Robert L. Webster, Ovachita Baptist University

 Presenter:  Charles W. Culkin, Jr., Executive Director of the Association of
   Government Accountants
 March 2, 2001

8:00 a.m. - 8:45 a.m. (Friday) Grand Ballroom A (5)

SWAAA BREAKFAST FOR REGISTERED MEMBERS OF THE AMERICAN ACCOUNTING ASSOCIATION

8:45 a.m. - 10:00 a.m. (Friday) Grand Ballroom A (5)

BUSINESS MEETING: AMERICAN ACCOUNTING ASSOCIATION, SOUTHWEST REGION

Chair:  James E. Groff, University of Texas at San Antonio

Prentice Hall Outstanding Educator Award
Marilyn Young, Lipscomb University

10:00 a.m. – 10:15 a.m. (Friday) Exhibit Area - Pontchartrain Ballroom (3)

SWFAD COFFEE BREAK

10:30 a.m. - 12:00 p.m. (Friday) Grand Ballroom B (5)

 SESSION A: ACCOUNTING HISTORY

 Session Chair: Thomas F. Madison, St. Mary’s University
 
 Discussants: Alice A. Ketchand, Sam Houston State University
   Wilda F. Meixner, Southwest Texas State University
  Mary E. Harston, St. Mary’s University
 
Greenmail: A Brief History
David Manry, Auburn University at Montgomery
David Stangeland, University of Manitoba

Spending His Last Years at Monticello: An Examination of Thomas Jefferson’s Financial Accounts
Sid R. Ewer, Southwest Missouri State University

Author and Institutional Contributors to the Accounting Review: 1979-2000
D. Elaine Sanders, University of Texas at San Antonio
Cheryl L. Fulkerson, University of Texas at San Antonio
Chak-Tong Chau, University of Texas at San Antonio

10:30 a.m. - 12:00 p.m. (Friday) Grand Ballroom E (5)

 SESSION B:  AUDITING ISSUES

 Session Chair:  Marshall K. Pitman, University of Texas at San Antonio

 Discussants: Barbara W. Schofield, University of Texas of the Permian Basin
   John Delaney, Southeastern University
   Katherine Barker, University of Texas at Brownsville

 A Review of General and Administrative Controls in New Financial Institutions
Thomas G. Noland, Morehead State University
Dave L, Nichols, University of Mississippi
Dale L. Flesher, University of Mississippi
William F. Shugart, University of Mississippi

Audit Reporting Lag As a Predictor of Bankruptcy
John A. Pendley, University of Alabama at Huntsville

Life Cycle and Audit Opinions: An Alternative to Industry in Audit Planning
Vicki S. Peden, California State Polytechnic University - Pomona

10:30 a.m. - 12:00 p.m. (Friday) Grand Ballroom D (5)

 SESSION C:  PANEL DISCUSSION: CURRENT AND EMERGING ISSUES OF INTERNATIONAL TAXATION IN GLOBAL EXECUTIVE COMMERCE

 Session Chair: Kathy H. Y. Hsu, University of Louisiana at Lafayette

 Presenters:  Hadley Leach, Tax Manager, Arthur Andersen & Co.
   Donald C. van der Werken, Director, U.S. Export Assistance Center
   Joseph Grace, President, Louisiana Technology Council
   R. Wayne Counts, Oklahoma City University
   Louis C. LaCour, Jr., Attorney, Adams & Reece, LLP, New
   Orleans
   J. Michael Heldebrand, Manager, Global Indirect Tax, Arthur
   Andersen & Co.

1:15 p.m. - 2:45 p.m. (Friday) Grand Ballroom B (5)

 SESSION A: ACCOUNTING EDUCATION

 Session Chair:  Mary E. Harston, St. Mary’s University

 Discussants: Thomas C. Carment, Northeastern State University
   Thomas F. Madison, St. Mary’s University
  Linda G. Duvall, Sam Houston State University
 
E-Commerce Education at AACSB Accredited Business Colleges: A Survey of Programs and Curricula
Harlan L. Etheridge, University of Louisiana at Lafayette
Kathy H.Y. Hsu, University of Louisiana at Lafayette
Thomas E. Wilson, Jr., University of Louisiana at Lafayette

Curriculum Advice for CPA Exam Candidates
Joseph G. Donelan, University of West Florida

The Relationship between Multiple-Choice Question Reliability and Student Success
Richard Alltizer, Allen, Gibbs, & Houlik
Zane L. Swanson, Emporia State University

 1:15 p.m. - 2:45 p.m. (Friday) Grand Ballroom A (5)

 SESSION B: SPECIAL JOINT SESSION SPONSORED BY THE AMERICAN ACCOUNTING ASSOCIATION AND THE DECISION SCIENCES INSTITUTE

 PANEL DISCUSSION: THE NEW ROLE OF MANAGEMENT ACCOUNTANTS:
                  IMPLICATION FOR BUSINESS SCHOOL EDUCATION

 Session Chair: Neal R. VanZante, Texas A&M University - Kingsville

 Presenters:  Gary Siegel, DePaul University
   James E. Sorenson, University of Denver

1:15 p.m. - 2:45 p.m. (Friday) Grand Ballroom D (5)

 SESSION C:  PROFESSIONAL SERVICES

 Session Chair: Steven R. Rockwell, University of Tulsa

 Discussants: Violet C. Rogers, Stephen F. Austin State University
   Jacci L. Rodgers, Oklahoma City University
   Jeffry R. Haber, Iona College
 
Long - Term Care Insurance: An Overview for CPA's
Amy Daigle, Southeastern Louisiana University
D. Shawn Mauldin, Nicholls State University
John Crain, Southeastern Louisiana University

Accounting Firms and ISO 9000 Services
Jeffrey R. Miller, Augusta State University
Lori C. Miller, Business Consultant
L. Murphy Smith, Texas A&M University

An Exploratory Look at Trends in Audit Services
James H. Thompson, Oklahoma City University
Timothy L. McCoy, University of Texas - Pan American

1:15 p.m. - 2:45 p.m. (Friday) Grand Ballroom E (5)

 SESSION D:  RESEARCH IN TAXATION

 Session Chair:  Reg N. Rezac, Texas Woman’s University

 Discussants: Patricia Eason, University of Texas at El Paso
   James Honea, Alcorn State University
   Ramon Fernandez, University of St. Thomas

The Relationship between Regulated Transfer Pricing and Partial Ownership
Sharon Kay Burnett, West Texas A&M University

The Reduced Capital Gain Tax Rate for Assets Held More than Five Years
Barry R. Marks, University of Houston - Clear Lake
William Reichenstein, Baylor University

 Irrelevant Contextual Influences on Trained Tax Preparation Judgment Decisions: An Experiment Using Prepayment Position
Steve Olshewsky, Texas A&M University

3:00 p.m. – 3:15 p.m. (Friday) Exhibit Area - Pontchartrain Ballroom (3)

SWFAD COFFEE BREAK

3:30 p.m. - 5:30 p.m. (Friday) Grand Ballroom B (5)

 SESSION A: ISSUES IN NOT-FOR-PROFIT ACCOUNTING

 Session Chair: Jane S. Austin, Oklahoma City University

 Discussants: Jeanie Curry, Ouachita Baptist University
   Alice A. Ketchand, Sam Houston State University
   Treba A. Marsh, Stephen F. Austin State University
   R.D. Gupta, Jackson State University

An Examination of Differences between Financial Information Provided in IRS Forms 990 and Audited Financial Statements of U.S. Private Colleges and Universities
Mary Fischer, University of Texas at Tyler

Business vs. State & Local Government Interest Capitalization Standards: Net, Gross, or Not at All
Louella Moore, Arkansas State University

Voter Valuation of Governmental Audits: An Experiment
Steve Olshewsky, Texas A&M University

Using Data Envelopment Analysis and Stochastic Dominance to Assess the Effects of Financial Reform Efforts in Texas Public Schools
James E. Groff, University of Texas at San Antonio

3:30 p.m. - 5:30 p.m. (Friday)  Grand Ballroom D (5)

 SESSION B:  CAPITAL MARKETS RESEARCH

 Session Chair:          Jeff L. Harwell, Sam Houston State University

 Discussants: Elsie C. Ameen, Sam Houston State University
   Zane L. Swanson, Emporia State University
   Bruce M. Wampler, University of Louisiana at Monroe
 
The Analysis of SFAS No. 109’s Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective
Joseph Legoria, Mississippi State University
Keith F. Sellers, Fort Lewis College

The Implication of Negative Earnings in International Equity Valuation - Evidence from the U.S. and Canadian Security Markets
Kathy H. Y. Hsu, University of Louisiana at Lafayette
Harlan L. Etheridge, University of Louisiana at Lafayette

Stock Price Reactions to Corporate Downsizing: The Effect of Predisclosure Information
Paul Wertheim, Abilene Christian University
Michael A. Robinson, Baylor University
 3:30 p.m. - 5:30 p.m. (Friday)  Grand Ballroom E (5)

 SESSION C:  ACCOUNTING EDUCATION

 Session Chair: Thomas G. Hodge, University of Louisiana at Monroe

 Discussants: Rebekah A. Sheely, Emporia State University
   Kathy H. Y. Hsu, University of Louisiana at Lafayette
   Ralph B. Fritzsch, Midwestern State University
   Ted D. Skekel, University of Texas at San Antonio

Investigating the Career Progression and Work Environment of Female Public Accountants: A Proposed Theoretical Framework and Research Agenda
Lynn Stallworth, Southeastern Louisiana University

Faculty Perspectives on International Accounting Topics
Paul Ashcroft, Nicholls State University
Gia Chevis, Texas A&M University
L. Murphy Smith, Texas A&M University

The Impact of the Hope Scholarship Credit on Tuition and Enrollment of Postsecondary Educational Institutions
Marilyn Young, Lipscomb University

Change, Elementary and Secondary Education, and Tolerance for Ambiguity
Jane S Austin, Oklahoma City University

March 3, 2001

7:45 a.m.-12:15 p.m. (Saturday) Gallier A/B (4)

ALL SWFAD DOCTORAL CONSORTIUM