AAA Southeast Regional Meeting / Panel Sessions

ASR No. 78 (1957): The Curious Case of the SEC versus W. W. Werntz, Former Chief Accountant - Dale L Flesher, University of Mississippi; Gary John Previts, Case Western Reserve University

Are Managers “Paid” for Exploiting Investors’ Limited Attention in Financial Disclosures? - Lijun Lei, Virginia Polytechnic Institute and State University; Qianzhou Du, Virginia Tech; Weiguo Fan, Virginia Tech University

Does Sustainability Information Affect Accountants’ Assessment of Client Business Risk? - Tracy Nelson Reed, Appalachian State University; Tammy K Kowalczyk, Appalachian State University; Rebecca Hutchins, Appalachian State University; Gerald L. Hutchins, Appalachian State University - Political Science Department

Effect of Personal versus Corporate Benefits of Earnings Management on Financial Executives’ Perceptions of/Intentions to Participate in Earnings Management Activities - Eric D. Bostwick, University of West Florida - Pensacola; Patience Constance, University of West Florida

Real Effects of Bargain Purchase Gains under ASC 805: Evidence from Failed Banks - You-il (Chris) Park, Duke University

Using WTL in Auditing: Double Entry Writing Columns, Free Writes and Journals - Veronica Paz, Indiana University of Pennsylvania; Timothy Shawn Creel, Nova Southeastern University

Demand for Management Accounting Information in Small Businesses: Judgment Performance in Business Planning - David T. Dearman, Tennessee State University

REITs - The First Fifty Years and Beyond: Financial Analysis in a Triple Case Study - Barbara Sumrall White, University of West Florida - Pensacola; Dale L Flesher, University of Mississippi; Michael T Howell, University of West Florida

A Survey of Financial Management Reforms in the U.S. Federal Government - Byron Henry, Bowie State University

Hofstede’s Cultural Values Purposeful Shifts in Hong Kong, Korea, Mexico, and USA - Maria A Leach, University of Southern Mississippi; Eunsuh Lee, Ulsan National Institute of Science and Technology

Investigating Private Information in the Public Sector: A Study of the Municipal Bond Rating Process - Amanda Beck, The University of Alabama; Linda M Parsons, University of Alabama-Tuscaloosa; Peter M Johnson, University of Alabama-Tuscaloosa

James Bennett: A Pioneer of Accounting Education - George C Romeo, Rowan University; John T Rigsby, Mississippi State University

Preparing for the Future: The Increased Need for Technology Education and Training to Prepare Accounting Students for Technology Intensive Careers - Tara Honea Saracina, Claflin University; Brittany A Turner, Claflin University

The Development of Audit Quality Indicators - Jenna M. Lehkamp, Western Kentucky University; Harold T Little, Western Kentucky University

The Effect of Increases In The Capital Gains Tax On The Effective Tax Rate For Investments In Different Types of Firms - J. Kent Poff, University of North Georgia

The Efficiency of Corporate Boards and Firms' Audit Pay - Mohammad Jizi, Lebanese American University; Rabih Nehme, Lebanese American University

Show Me the Money: Using Citizen-Centric Reports to Demystify Governmental Financial Reporting - Annette K Pridgen, Jackson State University

The Effect of Audit Opinion and Corruption on Local Government Performance - Prima Monika, Universitas Indonesia; Akhmad Syahroza, Universitas Indonesia; Vera Diyanti, fakultas ekonomi universitas indonesia

Private Company References in the Codification - Allen Hunt, Western Kentucky University