McMASTER UNIVERSITY HAMILTON, ONTARIO. Registration at Togo Salmon Hall, Room 118. (Simultaneous Translation Available, Room B135 Kenneth Taylor Hall)

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1 1987 CONFERENCE PROGRAM McMASTER UNIVERSITY HAMILTON, ONTARIO Tuesday, June 2 From 8:00 a.m. 7:00-10:00 p.m. Registration at Togo Salmon Hall, Room 118 CAAA Welcome Reception (sponsored by Canadian Institute of Chartered Accountants and Ontario Institute of Chartered Accountants) McMaster University Faculty Club, Great Hall Wednesday, June 3 From 8:00 a.m. 9:00-9:15 a.m. 9:15-10:30 10:30-10:45 a.m. 10:45-12:00 noon (Simultaneous Translation Available, Room B135 Kenneth Taylor Hall) Registration at Togo Salmon Hall, Room 118 Welcome - Alex Milburn, CAAA President - Dean George W. Torrance, Faculty of Business McMaster University Plenary Session: "Research and Research Methodology for Accounting Education" Chairperson: Irene M. Gordon, Simon Fraser University Speaker: Ralph L. Benke Jr., James Madison University, Editor, Journal of Accounting Education Discussant: William R. Scott, University of Waterloo Break (Refreshments at all breaks are compliments of Prentice Hall) Concurrent Sessions I a) and I b) ******* ****** SESSION I a) Chairperson: Jeffrey Kantor, University of Windsor Chau Le-Van, Universite du Quebec a Montreal / / ^ / Pierre Giguere, Universite du Quebec a Montreal

2 - 2 - "Le didacticiel de travaux pratiques auto-correcteurs Un noveau type d'utilisation de 1'ordinateur comme instrument d'enseignement" M. Ahmed Naciri, University of Quebec at Montreal Robert Bloom, John Carroll University Marilyn Collins, John Carroll University "A Retrospective on Efforts to Establish a Conceptual Framework" SESSION I b) Location: Room B132 Kenneth laylor Hall Chairperson: John Waterhouse, University of Alberta Steven A. Kupitz, Peat Marwick, Mitchell & Co. W. Morley Lemon, University of Waterloo "Analytical Review: Analysis of Specific Procedures Used in Canada and the United States" Bruce A. La Rochelle, University of Ottawa "Burdens of Proof in the CICA Handbook" 12:00-2:00 p.m. GAAA Awards Luncheon, Sponsored by Certified General Accountants Association Location: Blue Room, McMaster University Medical Centre Chairperson: Alex Milburn, President CAAA Presentation of Awards Address by Dean William Slater, Graduate School, McMaster University

3 - 3-2:00-3:15 p.m. Concurrent Sessions II a) and II b) ************ Session II a) Chairperson: Gary Spraakman, Ph.D. Student, McGill University Tony Dimnik, Ph.D. student, University of Western Ontario "Control Issues and Managerial Attitudes Towards Telecommuting: An Application of Partial Least Squares to an Exploratory Study" Andreas Charitou, University of Toronto "The Association of Earnings and Cash Flows with Security Prices" 3:15-3:30 p.m. Break Session II b) Chairperson: George C. Baxter, University of Saskatchewan Margot Northey, University of Toronto "The Importance of Communication Skills in Accounting Firms: Fact or Fad?" Michael Grosh, Wilfrid Laurier University Ebi Roumi, Wilfrid Laurier University "Tax Education: An Empirical Analysis" 3:30-5:00 p.m. GAAA Annual Meeting Chairperson: President Alex Milburn Business: CAAA Committee Reports Address by Robert S. Kaplan 6:00-9:00 p.m. CAAA Meabers Reception (Sponsored by John Wiley & Sons) Location: Faculty Club, Great Hall

4 - 4 - Thursday, June 4 9:00-10:15 a.m. Plenary Session: 10:15-10:30 a.m. Break "The Continuing Evolution of Management Accounting" Chairperson: Mike Gibbins, University of Alberta Speaker: Robert S. Kaplan, Harvard University and Carnegie Mellon University Discussant: Anthony A. Atkinson, Dalhousie University 10:30-11:45 a.m. Concurrent Sessions III a) and III b) ****************** Session III a) Chairperson: Steven Glover, Executive Director, Institute of Chartered Accountants of Alberta Dan Thornton, University of Toronto Carol Dilworth, University of Toronto "Teaching Accounting Theory in an Intermediate Accounting Course" Discussant: Dan McDonald, Simon Fraser University ************* Session III b) Chairperson: Wally Smieliauskas, Deloitte Haskins and Sells Ted Mock, University of Southern California Stan Biggs, University of Connecticut Paul Watkins, University of Southern California "Analytical Review Procedures and Processes In Auditing" Discussant: W. Morley Lemon, University of Waterloo

5 - 5-12:00-1:30 p.m. CAAA MEMBERS LUNCHEON (Sponsored by the Society of Management Accountants of Canada) Location: Blue Room, McMaster University Medical Centre Chairperson: Yvon Houle, Universite du Quebec a Montreal Address by Herbert Simon, 1978 Nobel laureate in economics, Carnegie Mellon University 1:45-3:00 p.m. Concurrent Sessions IV a) and IV b) ****************** Session IV a) Location: Room B135 Kenneth laylor Hall Chairperson: Andree Lafortune, Ecole des hautes etudes commerciale William Waluchow, McMaster University Jim Gaa, McMaster University "The Teaching of Ethics in an Accounting Context" Discussant: Doug Derry, Price Waterhouse Session IV b) Chairperson: Dean A. William Richardson, McMaster University James Fisher, Wilfrid Laurier Ebi Roumi, Wilfrid Laurier "The Impact of Size on the Management of and Accounting for Research and Development Activities" Farhad Simyar, Concordia University Jerome Doutriaux, University of Ottawa "Use of Accounting Ratios as Determinants of Success in High-Tech Entrepeneurial Firms in Canada" 3:15-4:30 p.m. Concurrent Sessions V a) and Vb)

6 - 6 - Session V a) Chairperson: Chris Robinson, York University D. J. Cooper, UMIST, Manchester, England E. A. Lowe, UMIST, Manchester, England A. G. Puxty, University of Sheffield, England H. C. Willmott, Aston University, England "Accounting Regulation Study" Len Fertuck, University of Toronto "Relative Values of Accounting Information" Session V b) Chairperson: Guy Goullet, Universite du Quebec a Montreal Murray Bryant, University of Toronto "Problem Solving Activity: Birch Paper Revisited" M.R. Mathews, Massey University, New Zealand (To be presented by Irene M. Gordon, Simon Fraser University) "A Tentative Teaching Program for Social Accounting"