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2009 Annual Meeting
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Annual Meeting Program

Note: To access abstracts and full-text of papers presented at the meeting, click on "Concurrent Sessions" or "Research Interaction Session" in the appropriate timeframe, and then the title of the paper. Please note that some authors have elected not to make the full-text of their papers available. Where authorized, full-text versions will remain available through September 6, 2009.

   SATURDAY, AUGUST 1, 2009
7:00 am – 5:30 pm CTLA Agenda
7:00 am – 8:00 am CPE Workshop Registration
8:00 am – 5:00 pm Continuing Professional Education Courses
12:00 pm – 1:00 pm CPE Workshop Registration
3:30 pm – 7:30 pm Early Registration
   SUNDAY, AUGUST 2, 2009
8:00 am – 4:30 pm CTLA Agenda
7:00 am – 7:00 pm Registration
8:00 am – 5:00 pm Continuing Professional Education Courses
12:00 pm – 1:00 pm Accounting Exemplar Award Luncheon
(ticket required)
(This luncheon is included with CPE19)
10:00 am – 3:00pm Career Connection
3:00 pm – 7:00 pm Exhibits
4:00 pm - 7:00 pm Career Fair
5:30 pm – 7:00 pm Early Bird Reception/Dinner On Your Own
   MONDAY, AUGUST 3, 2009
6:45 am – 8:15 am Section Breakfasts with Business Meeting
(ticket required)
Teaching, Learning and Curriculum
Speaker: Amy Dunbar, University of Connecticut
7:00 am – 5:00 pm Registration
7:30 am – 12:15 pm Exhibits
8:00 am – 6:00 pm Career Connection
8:30 am – 9:45 am Opening Plenary Session
Speaker:
David Walker, President, Peter G. Peterson Foundation
Improving Fiscal Transparency and Making Tough Choices
9:45 am – 11:00 am Effective Learning Strategies Session

Research Interaction Session

10:15 am – 11:45 am Concurrent Sessions

Section Business Meetings

American Taxation Association
Financial Accounting and Reporting
Government and Nonprofit
12:00 pm – 1:45 pm Section Luncheons
(ticket required for Lunch)

American Taxation Association
Speaker: Robert Willens, author of The Willens Report, an online newsletter specializing in interpreting tax and accounting issues

Auditing
Speaker: Alan L. Beller, Partner at Cleary Gottlieb Steen & Hamilton LLP; Former Director of the Division of Corporation Finance of the U.S. Securities and Exchange Commission

Financial Accounting and Reporting
Speaker: David Mosso, federal government and private sector accounting consultant, and Past Chairman of the Federal Accounting Standards Advisory Board

Government and Nonprofit
Speaker: Carolyn Ellis, Assistant Attorney General, Section Chief, Charities Bureau, Office of the Attorney General

International Accounting
Speaker: Wayne Carnall, Chief Accountant, Division of Corporation Finance, US Securities and Exchange Commission

Section Luncheons with Business Meetings
(ticket required for lunch)
Management Accounting Section
1:45 pm – 5:00 pm Exhibits
2:00 pm – 3:30 pm Concurrent Sessions

Section Business Meetings

International Accounting
Strategic and Emerging Technologies
3:00 pm – 4:30 pm Research Interaction Session
4:00 pm – 5:30 pm Concurrent Sessions

Section Business Meetings

Public Interest

Two Year College
Speaker: Nancy Bagranoff, AAA President-Elect
6:00 pm – 7:30 pm Welcome Reception/Dinner On Your Own
   TUESDAY, AUGUST 4, 2009
6:45 am – 8:15 am Section Breakfasts with Business Meetings
(ticket required for breakfast)
Diversity
Gender Issues and Worklife Balance
Information Systems
7:30 am – 12:15 pm Exhibits
8:00 am – 6:00 pm Career Connection
8:00 am – 5:00 pm Registration
8:30 am – 9:45 am Tuesday Plenary Session
Speaker: Sir David Tweedie, Chairman, International Accounting Standards Board
The Financial Crisis and Regulatory Arbitrage – A real-world stress-test of accounting standards

Outstanding Accounting Educator Award
Linda Smith Bamber

9:45 am – 11:00 am Emerging and Innovative Research Session

Research Interaction Session
10:15 am – 11:45 am Concurrent Sessions

New Scholars Concurrent Session
12:00 pm – 1:45 pm Luncheon (ticket required)
Speaker: John Christensen, Presidential Scholar; President, European Accounting Association
Accounting Errors - Errors of Accounting

Deloitte Wildman Medal Award
Mary E. Barth, Leslie D. Hodder, and Stephen R. Stubben. "Fair Value Accounting for Liabilities and Own Credit Risk," May 2008 issue of The Accounting Review.

Competitive Manuscript Award
Jane M. Thayer. "Determinants of Investors' Information Search: Credibility and Confirmation"

Outstanding Service Award
D. Scott Showalter and Julie Smith David

1:45 pm – 5:00 pm Exhibits
2:00 pm – 3:30 pm Concurrent Sessions
3:00 pm – 4:30 pm Effective Learning Strategies Session

Research Interaction Session
4:00 pm – 5:30 pm AAA Business Meeting

Concurrent Sessions
   WEDNESDAY, AUGUST 5, 2009
6:45 am – 8:15 am Section Breakfast (ticket required)
Forensic and Investigative Accounting
Speaker: Ramona Farrell, AVA, CFE with Ueltzen & Company, LLP
7:30 am – 11:00 am Exhibits
8:00 am – 11:00 am Career Connection
8:00 am – 2:00 pm Registration
8:30 am – 9:45 am Wednesday Plenary Session
Speakers: Marc Epstein, Distinguished Research Professor of Management, Rice University, and
Mindy S. Lubber, JD, MBA, President, Ceres; Director, Investor Network on Climate Risk
Sustainability: Measuring and Reporting Social and Environmental Impacts for Internal and External Decisions and Accountability
9:45 am – 11:00 am Effective Learning Strategies Session

Research Interaction Session
10:15 am – 11:45 am Concurrent Sessions

Section Business Meeting
Forensic and Investigative Accounting

12:00 pm – 1:45 pm

Luncheon (ticket required)
Speaker: Nancy Bagranoff, AAA President-Elect
Thought Leadership in Accounting: Then and Now
The American Accounting Association (AAA) has a long history of thought leadership in accounting, beginning perhaps with the first publication of The Accounting Review in 1926. Today this thought leadership continues as members of the AAA advance knowledge and weigh in on important topics such as International Financial Reporting Standards (IFRS), Extensible Business Reporting Language (XBRL), fair value accounting, international accounting education and auditing standards, among others. There are many past and current examples of AAA thought leadership, both as an organization and by its individual members. Now we need to look ahead to the AAA’s role as a thought leader in a global economy.

Notable Contributions to Accounting Literature Award
Scott Richardson, Richard Sloan, Mark Soliman and İrem Tuna. 2005. "Accrual reliability, earnings persistence and stock prices." Journal of Accounting and Economics 39, 437-485.

Innovation in Accounting Education Award
Richard A. Riley, Jr. "Forensic Accounting and Fraud Examination"

Pamela A. Smith and Mark J. Kohlbeck “Accounting for Derivatives and Hedging Activities: Comparison of Cash Flow versus Fair Value Hedge Accounting.”   

Outgoing Editors - Accounting Horizons
Ella Mae Matsumura and David Ziebart

Accounting Horizons — Best Paper Award
"Rules and Accounting: Vagueness in Conceptual Frameworks"
by Mark C. Penno

Issues in Accounting Education — Best Paper Award
"What I Have Learned So Far: Observations on Managing an Academic Accounting Career"
by Dana R. Hermanson

2:00 pm – 3:30 pm Concurrent Sessions
4:00 pm – 5:30 pm Concurrent Sessions
5:30 pm - 6:00 pm Refreshments and Raffle Drawing
   
* Schedule subject to change.
 
AME Learning
Cambridge Business Publishers
Deloitte
Grant Thornton
KPMG
PricewaterhouseCoopers
ProQuest

John Wiley and Sons

 
© 2008 American Accounting Association