American Accounting Association

An International Meeting of
the American Accounting Association

2005 Annual Meeting

August 7–10, 2005
San Francisco, California

Come to the City by the Bay!


Continuing Professional Education Programs

National Registry of CPE SponsorsAmerican Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org

* Denotes special requirements or prerequisite`

SATURDAY, AUGUST 6

CPE Session 1: Saturday, August 6, 8:00 AM – 4:00 PM
Conducting Fraud Investigations: A Hands-on Workshop

Presenter:
Thomas Buckhoff, Georgia Southern University


CPE Session 2: Saturday, August 6, 8:00 AM – 4:00 PM
Sarbanes-Oxley Microsoft® Accelerator Forensic Accounting, Expert Witness Testimony, and Computer Litigation Support

Presenters:
Sara Rushinek, University of Miami
Avi Rushinek, University of Miami

Sponsor:
Teaching and Curriculum Section


CPE Session 3: Saturday, August 6, 8:00 AM – 5:00 PM
Fourteenth Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing, and Tax

Sponsor:
Artificial Intelligence/Emerging Technologies Section


CPE Session 4: Saturday, August 6, 8:00 AM – 11:00 AM
Using a Corporate Annual Report Project to Improve Business Understanding

Presenters:
Brian B. Stanko, Loyola University Chicago
Thomas L. Zeller, Loyola University Chicago


CPE Session 5: Saturday, August 6, 8:00 AM – 12:00 PM
Current Developments in Business Valuation

Presenters:
Keith Sellers, Fort Lewis College
Robert Ricketts, Texas Tech University


CPE Session 6: Saturday, August 6, 1:00 PM – 4:00 PM
Value Measurement—The Need for Internally Consistent, Systemic Models

Presenters:
William J. L. Swirsky, CICA
Amy Pawlicki, American Institute of Certified Public Accountants
Robert I. G. Mclean, MatrixLinks International, Inc.
Patrick H. Sullivan, ICM Group


SATURDAY AUGUST 6 AND SUNDAY, AUGUST 7

CPE Session 7: Saturday, August 6, 1:00 PM – 5:30 PM and
Sunday, August 7, 8:00 AM – 5:00 PM

Tenth Symposium on Ethics in Accounting: Accounting Ethics Education and Research at a Crossroads

Sponsor:
AAA Professionalism and Ethics Committee


SUNDAY, AUGUST 7

CPE Session 8: Sunday, August 7, 8:00 AM – 4:00 PM
International Accounting Seminar

Presenter:
Frederick D. S. Choi, New York University

Sponsor:
International Accounting Section


CPE Session 9: Sunday, August 7, 8:00 AM – 4:00 PM
Accounting Litigation Consulting: A Primer

Presenter:
D. Larry Crumbley, Louisiana State University


*CPE Session 10: Sunday, August 7, 8:00 AM – 4:30 PM
Assessment of Learning Outcomes and Accounting Programs

Presenters:
Paul E. Bayes, East Tennessee State University
Julie Adamich, St. Petersburg College
Penne Ainsworth, University of Wyoming
Joseph Bittner, American Institute of Certified Public Accountants
Thomas Calderon, The University of Akron
Patricia Eason, The University of Texas at El Paso
John Elfrink, Central Missouri State University
Steve G. Green, United States Air Force Academy
Sherry Mills, New Mexico State University

Sponsor:
Teaching and Curriculum Section


CPE Session 11: Sunday, August 7, 8:00 AM – 11:00 AM
Current Issues in International Financial Reporting
This Session is FULL

Presenters:
Tricia O’Malley, IASB
James Leisenring, IASB

Sponsor:
International Accounting Section


CPE Session 12: Sunday, August 7, 8:00 AM – 11:00 AM
What's New in Fraud and Forensic Accounting?

Presenter:
Lynn H. Clements, Florida Southern College


*CPE Session 13: Sunday, August 7, 8:00 AM – 11:00 AM
Teaching Financial Modeling
This Session has been CANCELED

Presenter:
William C. St. John, Jr., Rensselaer Polytechnic Institute


CPE Session 14: Sunday, August 7, 8:00 AM – 11:00 AM
Ethics of Preparing Irrevocable Trust Fund Accountings
This Session has been CANCELED

Presenter:
Elisabeth Rossen, Florida International University


CPE Session 15: Sunday, August 7, 8:00 AM – 12:00 PM
Continuous Audit and Reporting Laboratory: Assurance in a Real-Time Economy

Presenters:
Miklos A. Vasarhelyi, Rutgers University
Michael Alles, Rutgers University
Alexander Kogan, Rutgers University
Don Warren, Rutgers University
Lili Sun, Rutgers University
David Vun Kannon, KPMG

Sponsor:
Artificial Intelligence/Emerging Technologies Section


*CPE Session 16: Sunday, August 7, 8:00 AM – 12:00 PM
Applied Financial Statement Analysis

Presenters:
Russell Lundholm, University of Michigan
Richard Sloan, University of Michigan

Sponsor:
Financial Accounting and Reporting Section


CPE Session 17: Sunday, August 7, 8:00 AM – 12:00 PM
Securities and Exchange Commission (SEC) Update

Presenters:
Andrew D. Bailey, Jr., U.S. Securities and Exchange Commission, Deputy Chief Accountant
David Sherman, U.S. Securities and Exchange Commission, Corporation Finance
Scott Taub, U.S. Securities and Exchange Commission, Deputy Chief Accountant
Susan Markel, U.S. Securities and Exchange Commission, Chief Accountant

Sponsor:
SEC Liaison Committee


CPE Session 18: Sunday, August 7, 8:00 AM – 12:00 PM
Advanced Projects for the Accounting Information Systems Class

Presenters:
Uday Murthy, University of South Florida
Guido Geerts, University of Delaware


CPE Session 19: Sunday, August 7, 8:00 AM – 12:00 PM
Introduction to XBRL (featuring Current Events and Classroom Applications)

Presenters:
Clinton White, Jr., University of Delaware
Glen Gray, California State University, Northridge
Roger Debreceny, University of Hawaii at Manoa

Sponsor:
Teaching and Curriculum Section


CPE Session 20: Sunday, August 7, 8:00 AM – 12:00 PM
What You and Your Students Need to Know about Section Nos. 302 and 404 of the Sarbanes-Oxley Act of 2002
This Session is FULL

Presenters:
Galen Sevcik, Georgia State University
Audrey Gramling, Kennesaw State University


CPE Session 21: Sunday, August 7, 8:00 AM – 12:00 PM
Accounting Research Opportunities Based on the Theory of Belief Functions
This Session has been CANCELED

Presenters:
Rajendra P. Srivastava, University of Kansas
Theodore J. Mock, University of Southern California

Sponsor:
Artificial Intelligence/Emerging Technologies Section


CPE Session 22: Sunday, August 7, 8:00 AM – 12:00 PM
Teaching Strategic Cost Management

Presenters:
Ed Blocher, The University of North Carolina
Gary Cokins, SAS Institute, Inc.
Thomas Lin, University of Southern California


CPE Session 23: Sunday, August 7, 8:00 AM – 12:00 PM
Assessing Competencies with Course-Embedded Rubrics

Presenters:
Keith Harrison, Truman State University
Debra Kerby, Truman State University
Sandra Weber, Truman State University


CPE Session 24: Sunday, August 7, 8:00 AM – 12:00 PM
Electronic Filing and Reporting—Systems and Business Process Implications

Presenters:
Gerald Trites, St. Francis Xavier University
Eric E. Cohen, PricewaterhouseCoopers


CPE Session 25: Sunday, August 7, 8:00 AM – 12:00 PM
Teaching an Enterprise Resource Planning Systems (ERP) Course
This Session has been CANCELED

Presenter:
Daniel E. O'Leary, University of Southern California


CPE Session 26: Sunday, August 7, 8:00 AM – 12:00 PM
The Sarbanes-Oxley Act and the Governmental and Nonprofit Accounting Instruction

Presenters:
Ehsan H. Feroz, University of Minnesota, Duluth
David Mosso, Federal Accounting Standards Advisory Board, Chairman
Terry Patton, Governmental Accounting Standards Board
Rita Cheng, University of Wisconsin–Milwaukee
James L. Chan, University of Illinois at Chicago

Sponsor:
Government and Nonprofit Section


CPE Session 27: Sunday, August 7, 1:00 PM – 4:00 PM
Current Issues in Financial Reporting

Presenter:
Katherine Schipper, FASB

Sponsor:
Financial Accounting and Reporting Section


CPE Session 28: Sunday, August 7, 1:00 PM – 4:00 PM
Models for Enhanced Business Reporting (The EBRM Consortium)

Presenters:
Miklos A. Vasarhelyi, Rutgers University
Paul Herring, American Institute of Certified Public Accountants
Amy Pawlicki, American Institute of Certified Public Accountants
Rani Hoitash, Suffolk College
Michael Alles, Rutgers Business School

Sponsor:
Artificial Intelligence/Emerging Technologies Section


CPE Session 29: Sunday, August 7, 1:00 PM – 4:00 PM
Integrating Technology in Accounting Curriculum: Meaningful and Easy Applications of ERP
This Session has been CANCELED

Presenters:
Philip Reckers, Arizona State University
Bart Hartman, St. Joseph University
Govind Iyer, Arizona State University


CPE Session 30: Sunday, August 7, 1:00 PM – 4:00 PM
Accounting Advisory Boards: Current and Best Practices

Presenters:
Thomas Tyson, St. John Fisher College
Julia Karcher, University of Louisville
C. Richard Baker, University of Massachusetts Dartmouth
Robert Keith, University of South Florida
Frank Messina, University of Alabama-Birmingham
Ray Stephens, Ohio University
Susan Weihrich, Seattle University

Sponsor:
Teaching and Curriculum and Accounting Program Leadership Group Sections


CPE Session 31: Sunday, August 7, 1:00 PM – 4:00 PM
Quality Approaches and Resources for Ethics Education: Philosophical Groundings, Process Maps for the Resolution of Ethical Dilemmas in Business and Accounting Contexts, the Sarbanes-Oxley Act, and Values Clarification Frameworks for Ethical Leadership

Presenter:
Susan T. Sadowski, Gettysburg College


CPE Session 32: Sunday, August 7, 1:00 PM – 4:00 PM
Fraud Prevention, Detection, and Reporting

Presenter:
Lynn H. Clements, Florida Southern College


CPE Session 33: Sunday, August 7, 1:00 PM – 4:00 PM
AICPA/CICA Generally Accepted Privacy Principles
This Session has been CANCELED

Presenters:
Marilyn Greenstein-Prosch, Arizona State University West
Nancy Cohen, American Institute of Certified Public Accountants
Doron Rotman, KPMG


CPE Session 34: Sunday, August 7, 1:00 PM – 4:00 PM
Independence and Nonaudit Engagements

Presenter:
Kenneth Heaslip, Kean University


CPE Session 35: Sunday, August 7, 1:00 PM – 4:30 PM
Closing the Assessment Loop for Critical Thinking

Presenters:
Susan K. Wolcott, WolcottLynch Associates
Leslie G. Eldenburg, The University of Arizona

Sponsor:
Teaching and Curriculum and Accounting Program Leadership Group Sections


CPE Session 36: Sunday, August 7, 1:00 PM – 4:30 PM
How to Build and Implement ABC Systems

Presenters:
Gary Siegel, DePaul University Gail Kaciuba, Midwestern State University


CPE Session 37: Sunday, August 7, 1:00 PM – 4:30 PM
Research Issues in AI/ET

Presenters:
Daniel E. O’Leary, University of Southern California
Jim Hunton, Bentley College
Steve Sutton, University of Connecticut
Vicki Arnold, University of Connecticut

Sponsor:
Artificial Intelligence/Emerging Technologies Section


CPE Session 38: Sunday, August 7, 1:00 PM – 4:30 PM
A New and Innovative Teaching Approach to Comprehensive Financial Planning: AFS and CFP Board Model Financial-Planning Curriculum
This Session has been CANCELED

Presenters:
William Brent Carper, Fayetteville State University
Kathryn D. Ioannides, Certified Financial Planner Board of Standards, Inc.


CPE Session 39: Sunday, August 7, 1:00 PM – 4:30 PM
Future Directions in Government and Nonprofit Research

Presenters:
Randal Elder, Syracuse University
Jayaraman Vijayakumar, Virginia Commonwealth University
Ken Smith, Willamette University
Barbara Chaney, University of Montana
Linda Parsons, George Mason University

Sponsor:
Government and Nonprofit Section


CPE Session 40: Sunday, August 7, 1:00 PM – 4:30 PM
Accounting as an Evolved Institution

Presenters:
Gregory Waymire, Emory University Sudipta Basu, Emory University

Sponsor:
Vice President for Research


Monday and Tuesday In-Conference
Ticketed Continuing Professional Education Programs

Annual Meeting Home Page