American Accounting Association Government and Nonprofit Section 2007 Midyear Conference March 2–3, 2007 Norwalk, Connecticut

Saturday March 3, 2007

8:00 am – 9:10 am	Concurrent Session 9: GNP Auditing Moderator: Charlotte Pryor, University of Southern Maine Should SOX Apply to Cities? Determinants and Consequences of Municipal Audit Committees William R. Baber, The George Washington University Angela K. Gore, University of Oregon Kevin T. Rich, University of Oregon Jean Zhang, The George Washington University Discussant: Randy Elder, Syracuse University The Role of Audit Committees in Nonprofit Organizations: An Empirical Investigation Annette Pridgen, The University of Mississippi Karl J. Wang, The University of Mississippi Discussant: Dana Forgione, University of Texas at San Antonio Government Procurement Fraud Gerald H. Lander, University of South Florida Valerie J. Kimball, Defense Contract Audit Agency Kimberly A. Martyn, University of South Florida Discussant: J. Donald Warren, Jr., Rutgers University Concurrent Session 10 - NonProfit Issues Moderator: Nicole Thibodeau, Naval Postgraduate School Does the Use of Efficiency Data Make Donors Behave More Rationally? Evelyn McDowell, Rider University Discussant: Royce Burnett, University of Miami Misreporting Fundraising: How do nonprofit organizations account for telemarketing campaigns? Elizabeth Keating, Harvard University Linda Parsons, George Mason University Andrea Roberts, Boston College Discussant: Dan Neely, University of Houston The Avon and Komen Breast Cancer Walks: Case Studies in Questionable Special Events Reporting Dan Tinkelman, Pace University Discussant: Catherine Plante, University of New Hampshire
9:10 pm – 9:25 am	Break
9:25 pm – 10:35 am	Concurrent Session 11 - Governmental Reporting Issues Moderator: Dwayne McSwain, Middle Tennessee State University Municipal Restatements and Governance William R. Baber, The George Washington University Angela K. Gore, University of Oregon Kevin T. Rich, University of Oregon Jean Zhang, The George Washington University Discussant: Ken Smith, Willamette University The GFOA Certificate revisited: Excellence in financial reporting and the costs and benefits of high disclosure Kenneth N. Daniels, Virginia Commonwealth University Angela K. Gore, University of Oregon Jayaraman Vijayakumar, Virginia Commonwealth University Discussant: Paul Copley, James Madison University Debt Related Derivatives, US State and Municipal Governments, and Evolving Financial Reporting Standards Louis Stewart, Kean University Carol A. Cox, Middle Tennessee State University Discussant: Joan Hollister, SUNY – New Paltz Concurrent Session 12 - Governmental Accounting Issues Moderator: Randy Kinnersley, Western Kentucky University Accrual Accounting in the Public Sector: Why this Successful Trajectory? Vincente Pina, University of Zaragoza Lourdes Torres, University of Zaragoza Ana Yetano, University of Zaragoza Discussant: Cathy Scott, Jackson State University Cash to Accrual Accounting: One Nations Dilemma Geoffrey Tickell, Indiana University of Pennsylvania Discussant: Heli Hookana, Turku School of Economics and Business Administration Unfunded Public Employee Health Care Benefits and GASB 45 Eric S. Berman, Deputy Comptroller, Commonwealth of Massachusetts Elizabeth K. Keating, Harvard University Discussant: Rabih Zeidan, University of Houston
10:35 am – 10:50 am	Break
10:50 pm – 12:10 pm	Session 13 - Emerging Research Moderator: Barbara Chaney, University of Montana Methods, Management, and Misstatements: An exploration of Management and General Cost Allocations in the Non-For-Profit Sector Rinku Bhattacharya, Pace University Governmental/Nonprofit Accounting: Its Place in the Accounting Curriculum and Research Connett Powell, Argosy University A Framework for Microfinance Supported Education Programs Saleha B. Khumawala, University of Houston Brian Frazier, University of Houston Does Electronic Disclosure Affect Contributions to Nonprofit Organizations? Shirley A. Hunter, Tufts University Royce D. Burnett, University of Miami Janet Takaringwa, Simmons College
12:10 pm – 12:45 pm	Lunch
12:45 pm – 2:00 pm	Board Meeting

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