American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

Monday August 8, 2011
2:00 pm-3:30 pm

[1.5 Credit Hours]

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2.1 The Gathering Storm: Tax and Spending Implications of the Federal Deficit Crisis
Moderator:
Mindy Malbasa, Grant Thornton
(NASBA Field of Study: Economics)

Discussion Leader/Presenter:
Clinton Stretch, Managing Principal, Tax Policy, Deloitte Tax, LLP

Description
This session explores the role tax policy may play as the nation addresses persistent deficits. Causes and components of the debt and deficit challenges ahead will be examined, as well as the legislative process options and overall approaches that could be used to fashion long-term solutions, possible spending components of deficit reduction plans and reforms to tax laws. Also outlined, will be steps that businesses should be taking now to plan for possible tax and spending reforms to be able to thrive in a post-reform era.

2.2 Foundations for the Profession: An International Perspective
Moderator:
Dennis Reigle, AICPA
(NASBA Field of Study: Accounting)

Panelists:
C. Mark Allison, Institute of Chartered Accountants of Scotland (ICAS)
Gary Pflugrath, IFAC Senior Technical Manager in Public Policy and Regulation
Karen V. Pincus, University of Arkansas

Description
This panel will discuss international efforts to describe "the public interest" in professional accountancy and determine who is a "professional accountant," as well as exploring accounting education as the foundation for professional competence.

2.3 Blue Ribbon Panel Recommendations for Private Company Financial Reporting
Moderator:
Dan Noll, AICPA
(NASBA Field of Study: Accounting)

Panelists:
Bill Atkinson, PWC (Blue Ribbon Panel member) Terri Polley, FAF President Dev Strischeck, SunTrust (Blue Ribbon Panel member)

Description
This panel will discuss recommendations made by a Blue Ribbon Panel for major structural changes related to accounting standard setting for private companies, recent developments, and the Financial Accounting Foundation’s overall efforts to address standard setting for nonpublic entities.

Reference Links:

2.4 EY: Foundation-Sponsored Accounting Course and Curricula Innovations
Moderator:
Ellen Glazerman, EY
(NASBA Field of Study: Accounting)

Panelists:
Fran Ayres, University of Oklahoma
Sanjay Gupta, Michigan State University
Jack Little, Cornell University
Gregory Sommers, Southern Methodist University

Description
This session will highlight several strategic funding partnerships that the Ernst & Young Foundation has with schools across the country. These partnerships are proving impactful for graduate and undergraduate accounting students and give faculty members working on these initiatives support to create new and innovative programs. We will profile programs currently being implemented and will share effects on teaching and curriculum, outcomes and lessons learned.

2.5 What Financial Reporting Standard Setters Wish Researchers Knew (Better)
Moderator:
Jeff Wilks, Brigham Young University
(NASBA Field of Study: Accounting)

Panelists:
Mary E. Barth, Stanford University and Academic Advisor to the IASB
Robert Herz, Former Chairman, FASB
James Leisenring, Former member of FASB and IASB
Thomas J. Linsmeier, Financial Accounting Standards Board

2.6 Management Hiring and Compensation Issues
Moderator:
Heli Marjut Hookana, University of Turku, School of Economics
(NASBA Field of Study: Accounting)

Tournaments, Top Management Team Compensation, and the Impact of Complexity - Two Sides of One Story
Tim Kettenring, TUM School of Management; Anja Tuschke, Munich School of Management; Gunther Friedl, TUM School of Management;
Discussant: Thomas Clausen, Zayed University

Executive Stock Options and Financial Analysts' Forecast Behaviors
Jia-Chi Cheng, College of Management, Yuan Ze University; Chin-Chen Chien, National Cheng Kung University, Taiwan; Jengfang Chen, National Cheng Kung University;
Discussant: Tom Downen, Northern Arizona University

Corporate Governance, Liability Insurance and Firm Risk-Taking Behavior
Jui-I Chang, China University of Science and Technology; Tsai-Jyh Chen, National Chengchi University;
Discussant: Janell L. Blazovich, University of St. Thomas-St. Paul

2.7 Experimental Examinations of Investors' Beliefs and Decision Making
Moderator:
Terence J. Pitre, University of St. Thomas-Twin Cities
(NASBA Field of Study: Accounting)

Uncovering Subtle Language Strategies in Earnings Press Releases and their Impact on Investment Decisions
Tracey J. Riley, Suffolk University; Gün R. Semin, University of Utrecht, Netherlands; Alex C Yen, College of the Holy Cross;
Discussant: Khim Kelly, University of Waterloo

Safe Harbor Statements and Investors' Perception of Management Credibility
Wei Li, Kent State University; Thomas Nunamaker, Washington State University; Bernard Wong-On-Wing, Washginton State University;
Discussant: Christine Denison, Iowa State University

The Impact of Order Effects on Nonprofessional Investors' Belief Revision When Presented a Long Series of Sequential Disclosures in an Experimental Market Setting
Ronald Diagle, Sam Houston State University; Robert Pinsker, Florida Atlantic University; Terence J. Pitre, University of St. Thomas-Twin Cities;
Discussant: James H. Long, Auburn University

2.8 Disclosure and Tax Aggressiveness
Moderator:
Erin Henry, University of Connecticut
(NASBA Field of Study: Taxes)

Social Influences on Aggressive Accounting: The Impact of Corporate Social Responsibility on Tax Aggressiveness
Luke Watson, The Pennsylvania State University;
Discussant: Jake Thornock, Univ. of Washington

Effective Tax Rates and Social Responsibility
Roman Lanis, University of Technology Sydney; Grant Richardson, The University of Adelaide;
Discussant: Danielle Higgins, University of Connecticut

Tax Avoidance, Corporate Transparency, and Firm Value
Xiaohang Wang, University of Texas at Austin;
Discussant: Rick C. Laux, Pennsylvania State University

2.9 Tax Rate Measures
Moderator:
To Be Announced
(NASBA Field of Study: Taxes)

The Net Present Value Effective Tax Rate
James Musumeci, Southern Illinois University-Carbondale; Richard C. Sansing, Tuck School of Business at Dartmouth;
Discussant: Caren Sureth, University of Paderborn

Binary Controls for the CorporateMarginal Tax Rate
George A. Plesko, University of Connecticut;
Discussant: Jeffrey Gramlich, University of Southern Maine

Federal Income Tax Laws That Cause Individuals' Marginal and Statutory Tax Rates to Differ
Gregory G. Geisler, University of Missouri - St. Louis;
Discussant: To Be Announced

2.10 Elevating Professional Judgment in Auditing and Accounting: The KPMG Professional Judgment Framework
Moderator:
Steven M. Glover, Brigham Young University
(NASBA Field of Study: Auditing)

Panelists:
Rob Chevalier, KPMG LLP
George Herrmann, KPMG LLP
Douglas Prawitt, Brigham Young University

Description
With the move toward a more principles-based financial reporting framework and increased emphasis on fair value measurement, along with increased expectations from stakeholders and regulators, the ability to consistently make high quality professional judgments is increasingly important. In response, KPMG has launched a professional judgment initiative, which includes development of a Professional Judgment Framework and training all the firm's assurance professionals on a good judgment process as well as common threats to good judgment in an audit environment. This Framework and training are intended to elevate judgment quality and professional skepticism across the firm and to provide a common vocabulary that facilitates implementation and mentoring on professional judgment. As part of the initiative, KPMG has produced a monograph intended for use as a supplement in college-level auditing and accounting courses to help students understand the components of and threats to good professional judgment.

2.11 Audit Judgment
Moderator:
K. Kelli Saunders, University of South Carolina
(NASBA Field of Study: Auditing)

Does Ambiguity in an Auditing Standard Matter? Evidence from Nonaudit Fees and SOX404 Reporting Decisions
Chan Li, University of Pittsburgh; K. K. Raman, University of North Texas; Lili Sun, University of North Texas;
Discussant: Han Yi, The University of Oklahoma

Mitigating the Hindsight Bias for Auditors' Judgments: Disclosure of Judgment Process Information
Arnold Wright, Northeastern University; Sally Wright, University of Massachusetts-Boston;
Discussant: Christine E. Earley, Providence College

The Effects of Situated Client Identity and Professional Identity Salience on Auditor Judgments
Tim D. Bauer, University of Waterloo;
Discussant: Marsha Keune, University of South Carolina

2.12 Regulation, Pricing, and Reporting: Evidence from the Governmental and International Sectors
Moderator:
George Gonzalez, University of Pittsburgh
(NASBA Field of Study: Auditing [Governmental])

Are Higher Risk Audits Priced Accordingly: Evidence from Audits of Public Housing Authorities
Stefanie L Tate, University of Massachusetts Lowell; Barbara Grein, Drexel University;
Discussant: Adam Micah Vitalis, University of Wisconsin - Madison

Expanding the Sarbanes-Oxley Act to the Government Sector
Alan Reinstein, Wayne State University; Mohammed Abdolmohammadi, Bentley University; Cathleen L. Miller, Wayne State University;
Discussant: Natalia Mintchik, University of Missouri-St. Louis

The Communicative Value of the Auditor's Report
Paul J. Coram, The University of Melbourne; Theodore J. Mock, University of California, Riverside; Jerry L. Turner, Texas Christian University; Glen L. Gray, California State University, Northbridge;
Discussant: Lori Shefchik, Georgia Institute of Technology

2.13 Auditing, Financial Reporting, and IFRS
Moderator:
Jonathan H. Grenier, Miami University
(NASBA Field of Study: Auditing)

Auditor's Industry Specialization and Disclosure Quality of IAS 39 Related Accounts
Hsiangtsai Chiang, Feng Chia University (Taiwan); Shulin Lin, Feng Chia University;
Discussant: Brett Kawada, University of Missouri

The Adoption of IFRS-related Accounting Standards and Choice of Specialist Auditors
Li-Jen He, Asia University; Ling-Tai Lynette Chou, National Chengchi University; Chen-Lung Chin, National Chengchi University, Taiwan;
Discussant: Paul N. Michas, University of Arizona

The Impact of IFRS Accounting Complexity and Audit Committee on the Audit and non Audit Fee: Evidence from Australia
Isabel Gordon, University of Sydney; Jenny (Jung-wha) Lee, Australian National University;
Discussant: James C. Hansen, University of New Mexico

2.14 Auditor Regulation and Its Effects
Moderator:
Chad A. Simon, University of Nevada, Las Vegas
(NASBA Field of Study: Auditing)

Investor Reactions to PCAOB Inspection Reports
Mona Offermanns, Maastricht University; Erik Peek, Rotterdam School of Management, Erasmus University;
Discussant: Paul Polinski, University of Illinois

PCAOB Quality Control Reports: New Insights on Audit Quality and Auditor Switching
William L. Buslepp, Texas Tech University; Lisa M. Victoravich, University of Denver;
Discussant: Eric Tobin Rapley, Oklahoma State University

Contrasting Recommendations of the Advisory Committee on the Audit Profession to Existing Audit Research: Research Gaps and Opportunities
Nicole V. S. Ratzinger, Ulm University, Germany; Glen L. Gray, California State University, Northridge;
Discussant: Brian Daugherty, University of Wisconsin - Milwaukee

2.15 Financial and Non-Financial Disclosure
Moderator:
To Be Announced
(NASBA Field of Study: Accounting)

Changes in Voluntary Disclosure around the Securities Offering Reform of 2005
Sarah Clinton, University of Tennessee; Joshua Tyler White, University of Tennessee; Tracie Woidtke, University of Tennessee;
Discussant: Alex Nekrasov, University of California Irvine

Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility (CSR) Disclosure
Dan S. Dhaliwal, University of Arizona; Suresh Radhakrishnan, The University of Texas at Dallas; Albert Tsang, The Chinese University of Hong Kong; Yong George Yang, The Chinese University of Hong Kong;
Discussant: Alex Nekrasov, University of California Irvine

The Relevance to Investors of Greenhouse Gas Emission Disclosures
Paul A. Griffin, University of California, Davis;
Discussant: Nina T. Dorata, St. John's University

2.16 Conservatism & Equity Market
Moderator:
Xu Jiang, University of Minnesota
(NASBA Field of Study: Accounting)

Timely Accounting Recognition of Economic Losses and the Pricing of Seasoned Equity Offers
Yongtae Kim, Santa Clara University; Siqi Li, Santa Clara University; Carrie Pan, Santa Clara University;
Discussant: Yuri Loktionov, University of Southern California

The Benefits of Accounting Conservatism in the Equity Market: Evidence from SEOs
Luo Zuo, Massachusetts Institute of Technology;
Discussant: Yuri Loktionov, University of Southern California

Information Effects of Conservatism in Accounting
Juan Manuel Garcia Lara, Universidad Carlos III de Madrid; Beatriz Garcia Osma, Universidad Autonoma de Madrid; Fernando Penalva, IESE Business School - Universidad de Navarra;
Discussant: Yuri Loktionov, University of Southern California

2.17 Conservatism & Governance II
Moderator:
Yibin Zhou, University of Texas at Dallas
(NASBA Field of Study: Accounting)

The Timeliness of UK Private Companies' Financial Reporting
Mark A. Clatworthy, Cardiff University; Michael Peel, Cardiff University;
Discussant: Olena V Watanabe, University of Missouri-Columbia
[Paper withdrawn]

Do Tax Avoidance and Complexity of Firms' Legal Structure Impact Accounting Conservatism?
Jeong-Bon Kim, City University of Hong Kong; TieMei Sarah Li, University of Windsor;
Discussant: Olena V Watanabe, University of Missouri-Columbia

Corporate Governance and Intragroup Value Transfers: Evidence from the Stock-Price Effect of Earnings Announcements by Family Business Groups in Hong Kong
Yan-Leung Cheung, Hong Kong Baptist University; In-Mu Haw, Texas Christian University; Weiqiang Tan, Hong Kong Baptist University; Wenming Wang, Hong Kong Baptist University;
Discussant: Derek Christopher Johnson, MIT Sloan School of Management

2.18 Bank Reporting in the Financial Crisis
Moderator:
Shyam V. Sunder, University of Arizona
(NASBA Field of Study: Accounting)

Risk-relevance of Off-balance Sheet Mortgage Securitizations during the Financial Crisis: Evidence that Equity Investors of Sponsor-originators Saw the Crisis Coming
Dushyantkumar Vyas, University of Minnesota-Twin Cities; Dushyantkumar Vyas, University of Minnesota-Twin Cities;
Discussant: Sugata Roychowdhury, Boston College

When a Loss is More than Just a Loss: The Market Pricing of Other than Temporary Impairments
Brad A. Badertscher, University of Notre Dame; Jeffrey J. Burks, University of Notre Dame; Peter D. Easton, University of Notre Dame;
Discussant: Sugata Roychowdhury, Boston College

Do Banks Apply the Additional Discretion Afforded by Recent Fair Value Accounting Rules to Convey Accounting Information — An Examination of MBS Valuation?
Kang Cheng, Morgan State University;
Discussant: Shyam V. Sunder, University of Arizona

2.19 Cash Flows and Analysis
Moderator:
Victoria Dickinson, University of Mississippi
(NASBA Field of Study: Accounting)

On the Value Relevance of Alternative Free Cash Flow Definitions
Vidya N. Awasthi, Seattle University; Niranjan "Chips" Chipalkatti, Seattle University; Carlos A. De Mello e Souza, Seattle University;
Discussant: Paul Simko, University of Virginia - Darden

Can Cash-Flow Risk explain the Value Spread?
Francesco Reggiani, Bocconi University;
Discussant: Rachna Prakash, McDonough School of Business, Georgetown University

Disclosure-derived Financial Statement Adjustments in Equity Valuation
George Batta, Claremont McKenna College; Ananda Ganguly, Claremont McKenna College; Joshua Rosett, Claremont McKenna College;
Discussant: Paul Simko, University of Virginia - Darden

2.20 Current Cash Flow Topics
Moderator:
Rebecca Files, The University of Texas at Dallas
(NASBA Field of Study: Accounting)

Cross-Sectional Determinants of the Impact of Management Cash Flow Forecasts
Yun Fan, University of Houston;
Discussant: Denise A. Jones, College of William & Mary

Agency costs of free cash flow and accounting conservatism
Joohyung Ha, Loyola University New Orleans;
Discussant: Denise A. Jones, College of William & Mary

The Mispricing of Pension Cash Flows and Accruals
Yong-Chul Shin, University of Massachusetts Boston; Kun Yu, University of Massachusetts Boston;
Discussant: Denise A. Jones, College of William & Mary

2.21 Equity Incentives and Voluntary Disclosure
Moderator:
Liang Tan, George Washington University
(NASBA Field of Study: Accounting)

Employee Ownership and Firm Disclosure
Francesco Bova, University of Toronto; Yiwei Dou, University of Toronto; Ole-Kristian Hope, University of Toronto;
Discussant: Vivian Wei Fang, Rutgers University - State University of New Jersey

Incentives and Quality
Wuchun Chi, National Chengchi University; Dan S. Dhaliwal, University of Arizona; Oliver Zhen Li, University of Arizona; Tzong-Huei Lin, National Kaohsiung University of Applied Sciences;
Discussant: Vivian Wei Fang, Rutgers University - State University of New Jersey

Disclosure and CEO Turnover
Raynolde Pereira, University of Missouri-Columbia; Ryan K. Peterson, Arkansas State University;
Discussant: Vivian Wei Fang, Rutgers University - State University of New Jersey

2.22 Voluntary Risk Disclosure
Moderator:
Carol Cain, Purdue University
(NASBA Field of Study: Accounting)

Informativeness of Risk Disclosures in Corporate Annual Reports
Todd D. Kravet, University of Texas at Dallas; Volkan Muslu, University of Texas at Dallas;
Discussant: Karen K. Nelson, Rice University

The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings
John L. Campbell, University of Georgia; Hsinchun Chen, University of Arizona; Dan S. Dhaliwal, University of Arizona; Hsin-min Lu, National Taiwan University; Logan B. Steele, University of Arizona;
Discussant: Karen K. Nelson, Rice University

2.23 Mandatory vs. Voluntary Disclosure
Moderator:
Marc Cussatt, University of Colorado
(NASBA Field of Study: Accounting)

Does Accounting Conservatism Affect Capital Market Demand for Value Relevant Information? Evidence from Voluntary Disclosure of Non-GAAP Earnings
Ross Jennings, University of Texas at Austin; Xiaohang Wang, University of Texas at Austin; Discussant: Zining Li, Southern Methodist University

Recognition versus Disclosure: Evidence that Market Participants Assess Items Similarly when Reliability is not an Issue
Brian Bratten, University of Kentucky; Preeti Choudhary, Georgetown University; Katherine Schipper, Duke University;
Discussant: Ramgopal Venkataraman, Southern Methodist University

Do Unverifiable Disclosures Matter? Evidence from Peer-to-Peer Lending
Jeremy Michels, University of Colorado at Boulder;
Discussant: Paul E Madsen, University of Florida

2.24 Behavioral Issues in Fraud/Forensic Accounting
Moderator:
Jeanie O'Laughlin, Adams State College
(NASBA Field of Study: Auditing)

Accounting Manipulation and Supervision
Joshua K. Cieslewicz, Utah Valley University;

Does Motive Influence the Salience of Expected Sanctions? An Experimental Evaluation of Altruistic and Greedy Financial Fraud Schemes.
Joseph C. Ugrin, Kansas State University;

Effect of Red Flags on Auditors' Inclination to Believe Interviewees: An Experimental Investigation
Chih-Chen Lee, Northern Illinois University; Robert B. Welker, retired; Tewei Wang, University of Illinois at Springfield;

How Do Emotions Affect Ethical Evaluations for Accountants?
Tara J. Shawver, King's College; Lynn H. Clements, Florida Southern College;

2.25 Research Fields & Ph.D. Placement
Moderator:
Donald L. Ariail, Southern Polytechnic State University
(NASBA Field of Study: Accounting)

Choosing Research Fields in Accounting
Marta Macias, Universidad Carlos III de Madrid; Susana Gago-Rodríguez, Universidad Carlos III de Madrid;
Discussant: To Be Announced

Are We There Yet, Girls? The Relative Progress and Placement of Twenty Years of Accounting Ph.D. Graduates
Margaret Lightbody, University of South Australia; Amelia A. Baldwin, University of Arkansas - Fort Smith; Carol E. Brown, Oregon State University; Brad Trinkle, College of Charleston;
Discussant: To Be Announced

An Evaluation of Research Authorship by Gender in Major Academic and Professional Accounting Journals
Murphy Smith, Texas A&M University; Paul Ashcroft, Missouri State University; Katherine Taken Smith, Texas A&M University;
Discussant: To Be Announced

2.26 Governmental Financial Reporting
Moderator:
Jayaraman Vijayakumar, Virginia Commonwealth University
(NASBA Field of Study: Accounting [Governmental])

Delays in Governmental Financial Reporting and the Impact on Decision Usefulness
Justin Marlowe, University of Washington; Dean M. Mead, Governmental Accounting Standards Board;
Discussant: Priscilla Wightman, Hartwick College

GASB and Pension Accounting – Proposing More Transparency in Reporting and Disclosing of Pension Obligations
Roberta Cable, Pacae University Pleasantville; Patricia Healy, Pace University; Ashton Vines, Pace University Pleasantville;
Discussant: Annette Pridgen, The University of Mississippi

2.27 The Accounting Model and Regulation: Lessons from Recent Accounting History
Moderator:
Yuri Biondi, Cnrs - Ecole Polytechnique of Paris
(NASBA Field of Study: Accounting)

Panelists:
Rolf Uwe Fuelbier, University of Bayreuth, Munich
Garen Bedros Markarian, IE Business School
Jacques Richard, Dauphine University of Paris
Enrico Vigano', University of Naples

Description
The session convenes scholars of accounting history from different countries to provide a trans-national understanding on the accounting role in economy and society. Each scholar will offer a definite perspective based upon the specific national accounting theory and practice of Germany, France, Italy and USA. These national traditions may provide insightful lessons for better understanding the role of accounting for finance, economy and society, addressing the issues underlying the design of accounting model and regulation. All participants will contribute to the collective book on "Accounting and Business Economics: Insights from National Traditions" (Routledge, 2012, forthcoming).

2.28 Performance Measures and Incentives II
Moderator:
Margaret Shackell, Cornell University
(NASBA Field of Study: Accounting)

The Effects of Reward Type on Employee Goal Setting, Goal Commitment and Performance
Adam Presslee, University of Waterloo; Thomas Vance, University of Waterloo; Alan Webb, University of Waterloo; Scott Jeffrey, Monmouth University;
Discussant: Margaret H. Christ, University of Georgia

Productivity-Target Difficulty, Performance-Based Pay and the Identification of Production Efficiencies
Alan Webb, University of Waterloo; Michael Williamson, The University of Texas at Austin; May Zhang, Northeastern University;
Discussant: R. Lynn Hannan, Georgia State University

Performance Effects of Individual Factors and Different Feedback Mechanisms in Complex Decision Situations
Peter Letmathe, University of Siegen; Marc Zielinski, University of Siegen;
Discussant: Margaret Shackell, Cornell University

2.29 Management Accounting and Competitive Strategy II
Moderator:
Wei Li, University of Illinois at Urbana-Champaign
(NASBA Field of Study: Accounting)

Benchmarking Product Costing Systems As A Co-ordination Mechanism
Carolyn M. Callahan, The University of Memphis; E Ann Gabriel, Ohio University; Bjorn N. Jorgensen, University of Colorado at Boulder;
Discussant: Wei Li, University of Illinois at Urbana-Champaign

Relative performance evaluation in an oligopoly
Martin Guohai Wu, University of Illinois;
Discussant: Christian Hofmann, University of Munich

Strategic Managerial Incentives Arising From Product Market Competition
Jose M. Plehn-Dujowich, Temple University; Konstantinos Serfes, Drexel University;
Discussant: Naomi Rothenberg, Naval Postgraduate School

2.30 The Place of Social Responsibility in the Accounting Curriculum
Moderator:
Stephen E. Loeb, University of Maryland, College Park
(NASBA Field of Study: Social Environment of Business)

Panelists:
Gordon Boyce, La Trobe University
James C. Gaa, University of Alberta
Steven M. Mintz, California Polytechnic State University, San Luis Obispo
Sue Ravenscroft, Iowa State University

Description
Discussion of the role social responsibility plays or should play in accounting education.

2.31 Advanced Auditing Students as Internal Auditors for Colleges and Universities
Moderator:
Christine Z. J. N. Wooldridge, Metropolitan State College of Denver
(NASBA Field of Study: Auditing)

Panelists:
Joseph Giordano, Metropolitan State College of Denver
George Middlemist, Metropolitan State College of Denver
Baylee Richardson, Metropolitan State College of Denver

Description
The moderator and panelists will come prepared with a comprehensive list of questions for each panel member to answer in turn, providing a complete perspective across the panel. Questions will be taken from attendees as well. Attendees will gain valuable information on how the internal audit projects were conducted; the important lessons learned from mistakes made along the way; how both the college and the students benefited; and the real-world, service-learning-based outcomes our students experienced.

2.32 Effective Business Communication in Accounting Education: Issues in Integrating Communication Skills for International and Domestic Students
Moderator:
Gary J. Previts, Case Western Reserve University
(NASBA Field of Study: Communications)

Panelists:
William H. Black, University of Mississippi
Charles Calhoun, University of North Florida
Larry M. Parker, Case Western Reserve University

Description
The proposed panel discussion features teachers with experience meeting the challenges of improving the business communication skills of their students. Panelists will offer perspectives from public and private schools, small institutions and large universities, and differing geographic areas of service. Panel members have varied experience including service as Director of Human Resources with one of the largest accounting firms, and understand what qualities are attractive to employers. They will discuss innovative ways of measuring effective communication, integrating electronic messaging and voice tools with communications initiatives, and preparing students for effective communications in job interviews and in the workplace.

2.33 Cloud Computing and Related Security and Control Issues: Is it Time to Include These as AIS Curriculum?
Moderator: Barbara Uliss, Metropolitan State College of Denver
(NASBA Field of Study: Computer Science)

Panelists:
Brennan P. Baybeck, ISACA Denver Chapter President
Bernadette M. Ruf, Delaware State University
James Murphy, Metropolitan State College of Denver

Description
Cloud Computing in its various forms of delivery (Infrastructure, Platform, or Software as a Service) has become a major topic of interest for businesses and also a major new focus of professional conferences, and continuing professional education offerings for accountants and auditors, computer security professionals and business related professional organizations. It is also the focus of much professional activity with regard to the development of related best practices, risk management strategies, threat and risk management modeling, governance and compliance. Given the crowded AIS curriculum that currently exists, and the blurred lines of the AIS, AIS audit, MIS and IT communities, we believe that a discussion about whether to add information about Cloud Computing to that curriculum, and the extent to which that is advisable or even possible, provides an interesting focus for a panel discussion aimed at AAA members.

2.34 Teaching Strategies - Ways to Increase Student Learning
Moderator:
Tracie L. Nobles, Austin Community College
(NASBA Field of Study: Specialized Knowledge and Applications)

Presenters:
Cassy Budd, Brigham Young University
Susan V. Crosson, Santa Fe College

Description
In this session, participants will learn about VARK learning modalities, learning levels, and the teach/learn/assess process. Participants will learn how to incorporate these strategies in their classes.

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