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Time |
Friday, February 24, 2006 |
CPE |
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8:00 am – 4:00 pm |
On-site registration
Location: Salon E & F |
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8:00 am – 8:30 am |
Continental Breakfast
Location: Salon E & F |
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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
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8:45 am – 9:30 am
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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
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.90 |
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9:30 am – 10:30 am
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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
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1.20 |
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10:30 am–10:45 am |
Refreshment Break
Location: Salon E & F |
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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
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1.80 |
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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
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1.20 |
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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
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1.80 |
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3:45 pm – 4:00 pm |
Refreshment Break
Location: Salon E & F |
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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
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1.00 |
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5:30 pm |
Meet in hotel lobby
to take bus to Shula’s America’s Steakhouse |
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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 |
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8:30 pm |
Board bus to return
to Sheraton Miami Mart Hotel |
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Time |
Saturday, February 25, 2006 |
CPE |
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8:00 am – 8:30 am |
Continental Breakfast
Location: Salon E & F |
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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 |
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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
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1.00 |
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10:05 am–10:20 am |
Refreshment Break
Location: Salon E & F |
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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
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1.80 |
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Total CPE Hours
(based on 50 minutes per hour) |
12.6 |
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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 |
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12:30 am – 2:00 pm |
Box Lunch and
Executive Committee Meeting – all participants are welcome
Location: Salon E & F |
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