Government & Nonprofit Section
American Accounting Association
2006 Midyear Meeting

February 24-25, 2006 

Hosts: Florida International University and University of Baltimore 

Program

 

Time

Friday, February 24, 2006

CPE

8:00 am – 4:00 pm

On-site registration

Location: Salon E & F

 

8:00 am – 8:30 am

Continental Breakfast

Location: Salon E & F

 

8:30 am – 8:45 am

Welcome Remarks

Location: Salon E & F

Dana A. Forgione, President, GNP Section of AAA, Florida International University

Thomas E. Vermeer, Chair Elect, Research Committee, GNP Section of AAA, University of Baltimore

 

8:45 am – 9:30 am

Special Guest Speaker

Location: Salon E & F

Horacio D. Casabé, Former Head of the IRS for Argentina and Vice Rector of the National University of Lomas de Zamora in Buenos Aires, Argentina

Government accounting and economic issues in Argentina and how his country is emerging from the greatest fiscal crisis in its history

.90

9:30 am – 10:30 am

Session 1: Performance Measurement (Full Papers)

Location: Salon E & F

Moderator: Joan Hollister, Marist College

An Approach to Evaluating Relative Effectiveness in Non- Profit Institutions
Yaw M. Mensah,
Rutgers University
Kevin C. Lam,
Chinese University of Hong Kong
Robert Werner,
Rutgers University

Discussant: Frances A. Kennedy, Clemson University

Communicating Performance: The Extent and Effectiveness of Performance Reporting by U.S. Colleges and Universities Teresa P. Gordon, University of Idaho
Mary L. Fischer,
University of Texas at Tyler
 

Discussant: Yaw M. Mensah, Rutgers University

1.20

10:30 am–10:45 am

Refreshment Break

Location: Salon E & F

 

10:45 am–12:15pm

Session 2: Relevance and Availability of Financial Information (Full Papers)

Location: Salon E & F

Moderator: Linda Holmes, University of Wisconsin-Whitewater

Further Evidence on the Housing Value – Relevance of Governmental Accounting Information
Paul A. Copley
, James Madison University
Edward B. Douthett, Jr.
, George Mason University

Discussant: Gary A. Giroux, Texas A&M University

The Disclosure of Financial Information via the Internet by the 100 "Most Wired" Healthcare Systems
Alan K. Styles,
College of Charleston
William R. Koprowski,
College of Charleston

Discussant: Edward B. Douthett, Jr.,George Mason University

Does the Quality of Financial Advise Affect Prices?
Arthur Allen ,
University of Nebraska
Donny Dudney,
University of Nebraska


Discussant: Angela Gore
, University of Oregon

1.80

12:15 pm – 2:00 pm

Lunch

Location: Salon A & B

Special Guest speakers:

Terry K. Patton: Government Accounting Standards Board
GASB Update

Dr. Linda Peeno, Internationally acclaimed writer and speaker on healthcare financing and ethics and subject of the Paramount movie, Damaged Care

1.20

2:15 pm – 3:45 pm

Session 3: Municipal Audit Market (Full Papers)

Location: Salon E & F

Moderator: George D. Sanders, Western Washington University

Auditor Specialization and Perceived Audit Quality, Auditee Satisfaction and Audit Fees in the Local Government Audit Market
Suzanne Lowensohn,
Colorado State University
Laurence E. Johnson,
Colorado State University
Randal J. Elder,
Syracuse University

Discussant: Andrew McLelland, Auburn University

A Municipal Audit Fee Model Using Structural Equation Modeling
Gary A. Giroux,
Texas A&M University
Andrew McLelland,
Auburn University

Discussant: Donald R. Deis, Jr., Texas A&M University-Corpus Christi

Do the Existing Financial Reporting and Auditor Reporting Standards Adequately Protect the Public Interest?: A Case Study
Lela D. "Kitty" Pumphrey,
Idaho State University
Gilbert W. Crain,
Montana State University

Discussant: Suzanne Lowensohn, Colorado State University

1.80

3:45 pm – 4:00 pm

Refreshment Break

Location: Salon E & F

 

4:00 pm - 4:50 pm

Concurrent Session 4a: Governance and Accountability (Emerging Issues Research Forum)

Location: Salon E & F

Moderator: John D. Rossi III, Moravian College

The Impact of Sarbanes-Oxley Act on For-Profit and Not-For-Profit Healthcare Organizations
Hua-Wei Solomon Huang,
Florida International University, on leave from Diwan College of Management
Che-Hung Liu
Florida International University
Yun-Chia Yan
Florida International University

Discussant: Pamela C. Smith, University of Texas at San Antonio

The California Nonprofit Integrity Act: An Examination of the Implementation of Corporate Governance
Mary Thomas Keim,
California State University-San Marcos
Mary L. Fischer,
University of Texas at Tyler

Discussant: Linda M. Parsons, George Mason University

Concurrent Session 4b: Governmental Accounting and Auditing (Emerging Issues Research Forum)

Location: Salon A & B

Moderator: G. Robert Smith,Jr., Middle Tennessee State University

Intangibles: Governments' Forgotten Capital Asset
Dwayne N. McSwain,
Middle Tennessee State University
Daniel C. Benco,
Southeastern Oklahoma State University

Discussant: Barbara A. Chaney, University of Montana

Different Jurisdictions, Different Roles: Auditors and Lawyers in the Canadian Federal Government Sponsorship Scandal
Vaughan S. Radcliffe,
University of Western Ontario

Discussant: Laurence E. Johnson, Colorado State University

1.00

5:30 pm

Meet in hotel lobby to take bus to Shula’s America’s Steakhouse

 

6:30 pm – 8:30 pm

Dinner at Shula’s America’s Steakhouse

Special Guest Speaker


William Saunders, Director of Office of Research, Development and Information at the Centers for Medicare and Medicaid Services

Discussion of the impending fiscal crisis in US long-term healthcare, along with recent developments and opportunities in Medicare’s sponsored research agenda.

1.00

8:30 pm

Board bus to return to Sheraton Miami Mart Hotel

 

 

 

 

 

 

Time

Saturday, February 25, 2006

CPE

8:00 am – 8:30 am

Continental Breakfast

Location: Salon E & F

 

8:30 am – 9:15 am

Special Guest Speakers

Location: Salon E & F

Sri Ramamoorti, Partner, Grant Thornton, and Vice-President for Practice of the GNP Section of AAA

Relmond Van Daniker, Executive Director, Association of Government Accountants

Eveana Barry, Director of Education, Association of Government Accountants

Presentation of an exceptional new research grant program sponsored by the Association of Government Accountants.

.90

9:15 am – 10:05 am

Concurrent Session 5a: Government Performance Measurement (Emerging Issues Research Forum)

Location: Salon E & F

Moderator: Donald R. Deis, Jr., Texas A&M University-Corpus Christi

Conditions for a Successful Implementation of Accountable Management: Evidence from Dutch Municipalities
Tjerk Budding,
Vrije Universiteit Amsterdam

Discussant: Lela D. "Kitty" Pumphrey, Idaho State University

SEACOA- Is There Potential for Excellence? An Investigation of Performance Reporting From State Departments of Corrections
Ola M. Smith,
Western Michigan University
Kenneth A. Smith,
Willammette University
Rita H. Cheng,
University of Wisconsin-Milwaukee

Discussant: Susan C. Kattelus, Eastern Michigan University

Concurrent Session 5b: Derivative Usage and Performance Measurement (Emerging Issues Research Forum)

Location: Salon B

Moderator: Shirley Hunter, Tufts University

An Analysis of Debt - Related Derivatives Usage by US State Governments & Municipalities
Louis J. Stewart,
Kean University
Carol A. Cox,
George Mason University
Elizabeth K. Keating,
Harvard University

Discussant: Kenneth Henry, Florida International University

The Association Between Economic Incentives, Accounting Performance Measures, and Hospital Closures
Li-Lin Sunny Liu
,
Florida International University

Discussant: Marry L. Fischer, University of Texas at Tyler

1.00

10:05 am–10:20 am

Refreshment Break

Location: Salon E & F

 

10:20 am–11:50 am

Concurrent Session 6a: Government Cash Holdings, Taxes, and Budgeting (Full Papers)

Location: Salon E & F

Moderator: G. Robert Smith, Jr., Middle Tennessee State University

Determinants and Implications of Municipal Cash Holdings
Angela K. Gore,
University of Oregon

Discussant: Jayaraman Vijayakumar, Virginia Commonwealth University

Predicting Tax Burdens: An International Empirical Perspective Using Cultural Factors
Karl Putnam,
University of Texas at El Paso
Kallol Bagchi,
University of Texas at El Paso
Gary P.  Braun,
University of Texas at El Paso

Discussant: Alan K. Styles, College of Charleston

Program Heads' Criteria for and Reactions to Fair Governmental Budgetary Procedures
Randall L. Kinnersley,
Western Kentucky University
Nace R. Magner,
Western Kentucky University

Discussant: Patricia L. Derrick, Salisbury University

Concurrent Session 6b: Sources and Uses of Resources by Non-Profits (Full Papers)

Location: Salon B

Moderator: Pamela C. Smith, University of Texas at San Antonio

The Impact of Voluntary Disclosures on the Demand for Collective Goods
Saleha B. Khumawala,
University of Houston
Dan G. Neely,
University of Houston
Teresa P. Gordon,
University of Idaho

Discussant: William R. Koprowski, College of Charleston

An Empirical Investigation of Changes in Charity Care Spending by Nonprofit Hospitals in Response to Mandatory Threshold Law
Frances A. Kennedy,
Clemson University
Laurie B. McWhorter,
Mississippi State University
Jennifer Troyer,
University of North Carolina Charlotte
Caleb Stroup,
University of North Carolina Charlotte

Discussant: Linda M. Parsons, George Mason University

Current Tax Laws and the Fulfillment of Corporate Foundations’ Social Functions: Evidence from 990- Returns of Private Foundations
Jennifer C. Chen,
Brigham Young University Hawaii
Robin W. Roberts,
University of Central Florida

Discussant: Ola M. Smith, Western Michigan University

1.80

 

Total CPE Hours (based on 50 minutes per hour)

12.6

11:50 am–12:30 pm

Discussion of Future of GNP Section: Consideration of Section Journal

Location: Salon E & F

Moderator: Dana A. Forgione, Florida International University

 

12:30 am – 2:00 pm

Box Lunch and Executive Committee Meeting – all participants are welcome

Location: Salon E & F