Richard Schroeder, University of North Carolina @ Charlotte — USA, Sak Bhamornsiri, University of North Carolina at Charlotte — USA and Robert Guinn, University of North Carolina at Acharlotte — , The Economic Impact of SFAS No. 158, Fair Value Accounting

Howard Godfrey and Jack Cathey, University of North Carolina at Charlotte — USA, The Global Income Tax Burden by U.S. Parent Corporations with Foreign Subsidiaries

David Schauer, University of Texas at El Paso — USA, Gambling and Regional Crime Rates Under Varying Regimes

Jamie Pratt, University of Indiana — USA, Using Deferred Taxes to Detect Earnings Management: