2006 Annual Meetng

An International Meeting of
the American Accounting Association

American Accounting Association
2006 Annual Meeting

August 6–9, 2006
Washington, D.C.


New for 2006

Extended Concurrent Sessions

Detection of Deception

For the 2006 Annual Meeting, we will be offering two special sessions on detecting deceptive behavior and identifying patterns of behavior that indicate deception. The Detection of Deception sessions are sponsored by PricewaterhouseCoopers and introduce participants to the Business Intelligence Advisors (BIA) Tactical Behavioral Assessment (TBA) model©, a framework to recognize and assess evasive and deceptive verbal and nonverbal behavior. BIA's techniques give auditors the skills to better assess information received in any interview or conversation and pursue a line of questioning to conclusion in a nonconfrontational manner.

BIA has helped Big 4 audit firms as well as prominent Fortune 500 internal audit departments navigate the challenges of the new corporate fraud landscape through its unique training in Detection of Deception. This program, designed to develop tools and techniques to heighten inquiry and evaluation skills, was developed by the world's leading intelligence and interview experts from organizations such as the CIA, FBI, NSA, and Secret Service, in combination with audit and corporate training specialists.

Primary learning topics include:

  • Define and review the concept of "professional skepticism" and how to implement this mindset effectively in an interview
  • Understand common problems related to bias and behavioral misconceptions
  • Understand the use of the BIA TBA model© to detect deception and identify responses meriting further exploration
  • Recognize the verbal and nonverbal behaviors that may indicate deception
  • Apply the TBA model to video-case interview scenarios

Attendance is limited to meeting registrants with a maximum of 40 participants per session and a ticket will be required. There is no charge for attending the sessions. Sign up for one of the sessions by checking Box F on the 2006 Annual Meeting registration form.
Tuesday, August 8 — 8:00 AM–12:00 PM and 1:45 PM–5:45 PM

Note: You need only attend the morning or the afternoon session as the two sessions are the same.

Emerging and Innovative Research Projects

New interactive session highlighting the best of emerging and innovative research ideas. Tuesday, August 8 — 9:30 AM–11:00 AM


Movie

Enron: The Smartest Guys in the Room

Documentary Feature
Magnolia Pictures
Directed by Alex Gibney

This film chronicles one of the largest corporate disasters in history. Executives of Enron who had schemed and scammed to get their stock price to skyrocket walked away with billions of dollars, leaving the employees with nothing. Featured are insider accounts and rare corporate audio and video tapes that show the road to ruin.
Sunday, August 6 — 7:30 PM–9:00 PM

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