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2008 Annual Meeting
Mid-Atlantic Region American Accounting Association
April 24-26, 2008
Philadelphia, Pennsylvania


Preliminary Program | Hotel Information | CPE Workshops | Proceedings

Preliminary Program

Note: The CPE Fields of Study curriculum is divided into twenty-three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credits have the Field of Study in Italics below the session heading.

Thursday, April 24, 2008
9:00 am – 12:00 pm

CPE Workshop:
Accounting – (Update) – 3 credit hours

Accounting Update:
A review of recently issued accounting pronouncements Including:
FASB 157 – Fair Value Measurements, FASB 159 – The Fair Value Option for Financial Assets and Financial Liabilities, FASB 160 – Non-controlling Interests in Consolidated Financial Statements, FASB 141 (R) – Business Combinations, FIN 46 (R) – Consolidation of Variable Interest Entities, FIN 48 – Accounting for Uncertainty in Income Taxes.

Tax basis reporting issues and the progress of the lease accounting project and the financial statement presentation project will also be discussed.

Presenter: John Fleming, MBA, CPA, Loscalzo Associates, P.A.

1:00 pm – 4:00 pm

CPE Workshop I:
Auditing – (Update) – 3 credit hours

Audit Update:
Audit, Review, and Compilation Issues: This program will review implementation issues associated with the new risk assessment standards (SASs 103 through 111), SAS 112 communications issues, SSARS standards 15, 16, and 17, and expected new standards effective in 2009 and 2010. We will briefly discuss the COSO Framework and its importance in understanding a client's internal control system.

Presenter: John Fleming, MBA, CPA, Loscalzo Associates, P.A.

1:00 pm – 4:00 pm

CPE Workshop II:
Accounting- (Overview) – 3 credit hours

Creating a Positive Accounting Learning Environment:
This seminar will focus on ways to improve instructional effectiveness and assure overall student achievement. There will be a blend of theory and application of pedagogical issues during this interactive session. Among the topics to be discussed are the following; the elements of a successful learning experience – the L.I.M.E. Model, the A.T.A. vs. T.A.T. models of presenting course materials, and the use of technology to improve learning.

Presenter: William Stahlin, CPA, Howe School of Management at the Stevens Institute of Technology.

2:00 pm – 7:30 pm

Registration

4:00 pm – 7:30 pm

Exhibits Open in Exhibit Hall

5:30 pm – 7:30 pm

Welcome Reception in Exhibit Hall

Friday, April 25, 2008
7:00 am – 5:00 pm

Registration

7:30 am – 7:30 pm

Exhibits Open

7:30 am – 8:30 am Continental Breakfast in Exhibit Area
8:30 am – 10:00 am

Session 1: Plenary Session
Accounting – (Overview) – 1.5 credit hours

Introduction and Welcome

  • Brian R. Greenstein, President, Mid-Atlantic Region, Seton Hall University
  • Wagdy Abdallah, Program Chair 2008 Meeting, Seton Hall University
  • Nancy Uddin, 2009 Program Chair 2009 Meeting, Monmouth University

Shared Experiences: Building a Community Between Academics and Professionals

Panel Members:

  • Donald Wygal, Rider University
  • Joseph Ragan, St. Joseph's University
  • Bette Kozlowski, KPMG, Mid-Atlantic Director of Recruiting
  • Sheri Risler, Temple University and Former Partner, E&Y

This interactive panel will discuss possibilities for faculty members and practitioners to work together to pursue a common purpose of enhancing accounting education. The panel brings together noted educators and practice members to explore how each may benefit from the fruits of the other's experiences. With the rapidity of change within our profession a community of academics and professionals is essential for life-long learning. The panelists will share a wide variety of insights from their own experiences and will encourage an active dialog from attendees on issues as they pertain to audience members.

Closing Remarks:
Brian Greenstein, Seton Hall University

10:00 am – 10:30 am Coffee Break
10:30 am – 12:00 pm

Session 2: Concurrent Paper & Panel Sessions

2A. Financial Accounting and Reporting I
Accounting – (Advanced) – 1.5 credit hours
Moderator: TBA

Who is a Winner in Volatile Markets? Evidence from Chinese Funds.
Yi Yao, Nankai University
Rong Yang, SUNY – College at Brockport
Zhiyuan Liu, Nankai University

Market reaction to Insider Trading and Earnings Management
Loretta Baryeh, Towson University
Peter Dadalt, The University of Rhode Island
Varda Yaari, Morgan State University

Participants Mix and Management of Qualified Pension Plans
Sharad Asthana, University of Texas at San Antonio.

10:30 am – 12:00 pm

2B. Financial Accounting and Reporting II
Accounting – (Advanced) – 1.5 credit hours
Moderator: TBA

An Empirical Investigation on the Impact of Executive Stock Options on Firm Valuation
Akinloye Akindayomi, University of Massachusetts Dartmouth
Hussein A. Warsame, University of Calgary

An Empirical Investigation of the Defined Benefit Pension Plan Freeze DecisionCathy Beaudoin, Drexel University

Abnormal Audit Delays, Earnings Quality, and Firm Value
Sharad Asthana, University of Texas at San Antonio

10:30 am – 12:00 pm

2C. Teaching and Curriculum
Accounting – (Overview) – 1.5 credit hours
Moderator: TBA

Correlation of Performance in Accounting Courses
William E. Bealing, Jr., Bloomsburg University
A. Blair Staley, Bloomsburg University
Richard L. Baker, Bloomsburg University

The Influence of Motivation and Attitude on Cheating Among Accounting MajorsKenneth J. Smith, Salisbury University
Jeanette A. Davy, Wright State University
Donald L. Rosenberg, Towson University

Survey of Student Perceptions: Regarding Integrating Managerial Accounting and Fundamentals of Financial Management
Bruce Leauby, LaSalle University

10:30 am – 12:00 pm

2D. Auditing
Accounting – (Advanced) – 1.5 credit hours
Moderator: TBA

Auditor Fee Data Concerns: Implications for Future Research
Rebecca L. Rosner, Long Island University
Ariel Markelevich, Long Island University

The Changing Public Reports by Management and the Auditors of Publicly Held Corporations a Comparative Study of a Manufacturing Industry and a Service Industry
Charles J Pineno, Shenandoah University
L. Mark Tyree, Shenandoah University

Assessing the Frequency of Auditors' Comments Concerning Perceived Client Integrity
Richard A. Bernardi, Roger Williams University

10:30 am – 12:00 pm

2E. International Accounting
Accounting – (Overview) – 1.5 credit hours

Workshop: "IFRS and U.S. GAAP: Comparison, Convergence, and Substitution?" presented by Obeua S. Persons, Rider University

10:30 am – 12:00 pm

2F. Accounting, Behavior and Organizations
Accounting – (Advanced) – 1.5 credit hours
Moderator: TBA

Towards a Positive Theory of Dysfunctional Behaviors in the Accounting Community
Mohamed Elbannan, Cairo University

A Survey of Financial Management Reforms in the U S Federal Government, Byron Henry, Howard University.

Public Accountants' Perceptions of Ethical Work Climate
Howard Buchan, SUNY College at Oneonta

10:30 am – 12:00 pm

2G. Teaching and Curriculum
Accounting – (Overview) – 1.5 credit hours

Workshop: "Using Online Practice Sets in Accounting,"
presented by Ferebee Smith, Ivy Publishing

We will be demonstrating two learning tools which utilize customized online grading. The first product we will be demonstrating is Seaside Marina, an online version of a very successful practice set developed by Ivy Software a number of years ago. Seaside's success is based on two principles (1) ease of use and (2) the manual approach to teaching the financial accounting cycle. The second product we will be demonstrating is Case Music Store Inc. which also utilizes online grading capabilities.

12:00 noon – 1:15 pm

Luncheon Program & Awards Presentation
Accounting – (Overview) – 1.0 credit hours

Speaker: Nancy A. Bagranoff, Dean, College of Business and Public Administration, Old Dominion University and President-Elect of the American Accounting Association.

Outstanding Doctoral Student Paper: 
An Empirical Investigation of the Defined Benefit Pension Plan Freeze Decisio
Cathy Beaudoin, Drexel University

Distinguished Paper Award: 

CEO Shareholder Conflicts and Large-Scale Information Technology Outsourcing Decisions
James A. Hall, Lehigh University
Stephen Liedtka, DeSales University

1:30 pm – 3:00 pm

Session 3: Concurrent Paper & Panel Sessions

3A. Financial Accounting and Reporting
Accounting – (Advanced) – 1.5 credit hours
Moderator: TBA

Market reaction to Insider Trading and Earnings Management around SEOs
Loretta Baryeh, Towson University
Peter Dadalt, The University of Rhode Island

A Shift in the Income Effect of Changes in Accounting Principles: 1993-2003 Time Period
Jalal Soroosh, Loyola College in Maryland
Hong Zhu, Loyola College in Maryland

Differential Changes in the Value-Relevance of Earnings and Book Values Over Time: Financial Versus Other Industries
Sharad Asthana, University of Texas at San Antonio
Lucy Huajing Chen, University of Texas at San Antonio

1:30 pm – 3:00 pm

3B. Auditing
Accounting – (Advanced) – 1.5 credit hours
Moderator: TBA

The Audit Company of New York: The Rise and Fall of an American Accounting Giant
James J. McKinney, University of Maryland
George C. Romeo, Rowan University

Audit Committee Characteristics and Earlier Voluntary Ethics Disclosure among Fraud and No-Fraud Firms
Obeua S. Persons, Rider University

Quantifying Audit Quality: A Proposal Inspired by Recent Initiatives
Mary Ellen Oliverio, Pace University
Bernard H Newman, Pace University

1:30 pm – 3:00 pm

3C. Teaching and Curriculum
Accounting – (Overview) – 1.5 credit hours
Moderator: TBA

First Grove Bank: A Case on Loan Fee Amortization According to SFAS 91 for Novel Loans
Victor Valdivia, Towson University

A New Use for an Old Classic Approaching Birch Paper Company Case as a Response to Pedagogical Overload
Athar Murtuza, Wagdy Abdallah; Theresa F. Henry, Seton Hall University

Accounting Faculty Job Search in a Seller's Market
Steven C. Hunt, Western Illinois University
Tim V. Eaton, Miami University
Alan Reinstein, Wayne State University

1:30 pm – 3:00 pm

3D. Teaching and Research Forum
Accounting – (Overview) – 1.5 credit hours
Moderator: TBA

The Effect of Undergraduate and Graduate Tax Courses on Student Perceptions of the Ethics of Tax Evasion: A Research Note
A. Blair Staley, Bloomsburg University of Pennsylvania
Donald T. Williamson, American University

Task Control and the Carolina's Tidal Rice Culture of the 1840's
Louis J. Stewart, Howard University

The Fiscal Aspects of a DOA Structure – The Connecticut Experience
Janet F. Phillips, Daniel S. Hennig, Andrew A. Steel, Southern Connecticut State University.

Costing Methodologies to Unbundle Nursing Costs: Should Nursing Cost be an Independent Predictor of Total Hospital Reimbursement, Expenditures and Financial Performance?
Bea Chiang, The College of New Jersey

1:30 pm – 3:00 pm

3E. Taxation
Taxation – (Advanced) – 1.5 credit hours
Moderator: TBA

Transparency, Simplicity & Corporate Income Tax
Suzanne Luttman, Santa Clara University

Variability of Book-Tax Differences, Information Uncertainty, and Implied Cost of Capita
Dan S. Dhaliwal, University of Arizona
Robert E. Huber, University of Arizona
Hye Seung "Grace" Lee, University of Arizona
Morton Pincus, University of California, Irvine

Tax Reform Tradeoff: An Examination of the Repeal of the State and Local Income Tax Deduction to Pay for the Repeal of the Alternative Minimum Tax
Benjamin Silliman, The Peter J. Tobin College of Business, St. Johns University

1:30 pm – 3:00 pm

3F. Accounting, Behavior and Organizations
Accounting – (Advanced) – 1.5 credit hours
Moderator: TBA

Strategic Organizational Culture as a Component of Risk Management
Regan Garey, Immaculata University

Ethics Mindsets: New and Old
Alan Reinstein, Wayne State University
Martin A. Leibowitz, Yeshiva University

The Impact of CIO Appointments on Long-Term Performance and Productivity of R&D Investments
Ashraf Khallaf, American University of Sharjah
Terrance R. Skantz, Florida Atlantic University
1:30 pm – 3:00 pm

3G. International Accounting
Accounting – (Advanced) – 1.5 credit hours
Moderator: TBA

Is Accounting Quality Different in economies that are more Bank-based relative to Market-based?
Michael Baird, Dalhousie University

R&D Investment around CEO Turnover
Jing (Crystal) Xu, Boston University

International Diversification, Industrial Diversification, & CEO Salary
Cheng Wang Hwei, Alabama A&M University
Anantharaman Sekhar, Indiana University of Pennsylvania

3:00 pm – 3:30 pm

Coffee Break

Sponsored by Ivy Publishing

3:30 pm – 5:00 pm

Session 4: Concurrent Paper & Panel Sessions

4A. Financial Accounting and Reporting
Accounting – (Advanced) - 1.5 credit hours
Moderator: TBA

Is FASB 12R Better Accounting for Equity Based Compensation?
John D. Rossi, Moravian College.

Quality of Internal Control Over Financial Reporting, Corporate Governance and Credit Ratings
Mohamed Elbannan, Cairo University

Earnings-Return Association in an Emerging Market: An Empirical Analysis from Abu Dhabi Securities Market
Fatima Alali, California State University Fullerton
Paul Sheldon Foote, California State University

3:30 pm – 5:00 pm

4B. Managerial Accounting
Accounting – (Advanced) – 1.5 credit hours
Moderator: TBA

The Effects of Aggregation on Managerial Reporting Behavior in a Capital Budgeting Setting
Anthony D. Nikias, Texas A&M University
Steven T. Schwartz, Binghamton University
Eric E. Spires, The Ohio State University
Jim R. Wollscheid, Texas A&M University
Richard A. Young, The Ohio State University
Steven T. Schwartz, Binghamton University

System Integration and Performance Measurement: An Empirical Study of System Integration to Facilitate the Balanced Scorecard in the Healthcare Organization
Bea Chiang, The College of New Jersey

A New Framework for Capacity Costing & Inventory Variances
Massood Yahya-Zadeh, George Mason University

3:30 pm – 5:00 pm

4C. Teaching and Curriculum Accounting – (Overview) – 1.5 credit hours
Moderator: TBA

A Preliminary Investigation of the Necessary Skills, Education Requirements, and Training Requirements for Forensic Accountants
Dorothy A. McMullen, Rider University
Maria H. Sanchez, Rider University

Financial Literacy for All
Shifei Chung, Rowan University
Ramesh Narasimhan, Montclair State University.

Double Entry: Linking Introductory Financial Accounting and English Composition
Bruce Leauby, LaSalle University

An Innovative Model of Determining Financial Status and Income Performanc
Joseph A. Mauriello, New York University

3:30 pm – 5:00 pm

4D. Public Interest
Accounting – (Advanced) – 1.5 credit hours
Moderator: TBA

Does Separating the Positions of CEO and Board Chair enhance firm value?
Steven Balsam, Temple University
Arun Upadhyay, University of Alaska

An Accounting Solution To The Health Care Crisis
Philip F. Jacoby, American University
Brent T. McCallum, American University

The Effect of Related Party Transactions on CEO compensation
Steven Balsam, Temple University
Richard Gifford, State University of New York – College at Geneseo

3:30 pm – 5:00 pm

4E. Accounting, Behavior and Organizations
Accounting – (Advanced) – 1.5 credit hours
Moderator: TBA

CEO Shareholder Conflicts and Large-Scale Information Technology Outsourcing Decisions
James A. Hall, Lehigh University
Stephen Liedtka, DeSales University

The Information Content of Sales
Lianzan Xu, William Paterson University of New Jersey
Francis Cai, William Paterson University of New Jersey

Assessing Students' Ethicality Using a Corporate Code of Ethics
Obeua S. Persons, Rider University

3:30 pm – 5:00 pm

4F. International Accounting
Accounting – (Advanced) – 1.5 credit hours
Moderator: TBA

Investing in the Gulf Countries: Global Tax Issues
Wagdy Abdallah, Seton Hall University

Earnings Management and Cultural Values
Kurt A. Desender, Autonomous University of Barcelona
Christian E. Castro, Inter-American Development Bank (IADB)/ Autonomous University of Barcelona
Sergio A. Escamilla de Leon, Autonomous University of Barcelona

Corporate Governance & Corporate Dividend Policies in Egypt
Sabri El-Segini, University of Sharjah, United Arab Emirates and Omneya Abd-Elsalam, American University in Sharjah, United Arab Emirates

3:30 pm – 5:00 pm

4G. Financial and International Accounting
Accounting – (Advanced) – 1.5 credit hours

Moderator: Joe Shangguan, Robert Morris University

A Shift in the Income Effect of Changes in Accounting Principles: 1993-2003 Time Period
Jalal Soroosh, Loyola College in Maryland
Hong Zhu, Loyola College in Maryland

R&D Investment around CEO Turnover
Jing (Crystal) Xu, Boston University

International Diversification, Industrial Diversification, & CEO Salary
Hwei Cheng Wang, Alabama A&M University
Sekhar Anantharaman, Indiana University of Pennsylvania
Young-I Lou, Nan Hua University.

5:30 pm – 7:00 pm Reception
7:00 pm – 8:00 pm

Ice Cream Social

Sponsored by AAA Teaching & Curriculum Section.
Free for T & C Section members; $10 for non-members or join the Section for $10 and attend the social for free.

Saturday, April 26, 2008
7:00 am – 5:00 pm Registration
7:30 am – 8:30 am Continental Breakfast
8:30 am – 10:00 am

Concurrent Sessions and Panels

S1A. Financial Accounting and Reporting I
Accounting – (Advanced) – 1.5 credit hours
Moderator:  Nancy Uddin, Monmouth University

Learning the lesson: Do firms become more conservative in financial reporting after financial restatements?
Rongbing Huang, Kennesaw State University
Joe Z. Shangguan, Robert Morris University

Value Relevance of Earnings & Non-Earnings Information
Li Xu, Morgan State University

Institutional ownership, Internal control material weakness & Firm Performance
Li Xu and Alex Tang, Morgan State University

8:30 am – 10:00 am

S1B. Financial Accounting and Reporting II
Accounting – (Advanced) – 1.5 credit hours
Moderator: TBA

The Relation between Earning In formativeness, Earnings Management and Corporate Governance in the Pre- and Post-SOX periods
Jui-Chin Chang, Morgan State University
Huey-Lian Sun, Morgan State University

The Effect of Regulation Fair Disclosure on the Relationship between Analysts' Forecast Performance and Restructuring Events
Rong Yang, SUNY - College at Brockport.

Evidence that Companies are not Analyzing Goodwill for Impairment as Required by SFAS142
David Vance, Rutgers University School of Business Camden

8:30 am – 10:00 am

S1C. Research and Teaching Strategies
Accounting – (Overview) – 1.5 credit hours
Moderator: TBA

Developing Financial Accounting Research Skills
Mary Jeanne Welsh, La Salle University

Comedy 101- A simple way to use laughter to increase students' interest in accounting
Raymond J Elson, Valdosta State University
Susanne O'Callaghan, Pace University
John P Walker, Queens College/CUNY

The Group-Account, Item Characteristics (GAIC) Method of Learning Financial Accounting
Joseph A. Mauriello, New York University

8:30 am – 10:00 am

S1D. Auditing
Auditing – (Advanced) – 1.5 credit hours
Moderator: TBA

The Impact of Financial Forecasts Regulation and the Effect of Audit Quality on IPO Anomalies: Evidence from Taiwan
Ya-Fang, Wang, National Chung Cheng University

The Audit Company of New York: The Rise and Fall of an American Accounting Giant
Andy Lafond, Philadelphia University
Barbara Vinciguerra, Moravian College.

Is the Market Valuation of Banks' Loan Loss Provision Conditional on Auditor Reputation
Gopal V. Krishnan, George Mason University.

8:30 am – 10:00 am

S1E. Managerial Accounting
Accounting – (Advanced) – 1.5 credit hours
Moderator: TBA

The Role of Non-Financial Performance Measures in Compensation Contracts in the Curtailment of Earnings
Salma Ibrahim, Morgan State University

Mapping, Measurement and Alignment of Strategy using the Balanced Scorecard: The Tata Steel Case
George Joseph, University of Massachusetts Lowell

The Impact of EVA Adoption on Long Term Shareholder Value: an Empirical Approach
WaQar I. Ghani, Saint Joseph's University
Samuel H. Szewczyk, Drexel University

8:30 am – 10:00 am

S1F. Teaching and Curriculum
Accounting – (Overview) – 1.5 credit hours

Workshop:
"Using CoBit in an Accounting Information Systems Course"
presented by Stephen Fogg, Temple University

The various components of CobiT (Control Objectives for IT), developed by the Information Systems Audit and Control Association (ISACA), provides a framework for measuring good practices in an IT environment that complements but does not supplant COSO. Unlike the U.S.-based COSO Internal Control Framework, CobiT has become an internationally-recognized set of standards for good internal control practices. The ISACA organization provides several free publications for use in education, including IT Governance Using CobiT and Val IT Student Book, as well as a model curriculum to aid educators in designing programs in accounting and management information systems. The presenter will give an overview of the CobiT framework and how it can be used in an accounting information systems course and discuss other resources that can be obtained from ISACA.

8:30 am – 10:00 am

S1G. CPE Workshop: Teaching and Curriculum
Accounting – (Overview) - 4.0 credit hours

An Introduction to XBRL

The objective of this workshop is to introduce accounting educators to XBRL (eXtensible Business Reporting Language) and the family of technologies being developed to support business reporting and the “publication, exchange and analysis of complex financial information.” XBRL is an XML (eXtensible Markup Language) specification for identifying and communicating financial information in business reports. XBRL now includes taxonomies for financial reporting in US GAAP as well as International Financial Standards, accounting transactions, and related other business reporting activities. It is being developed by a consortium of over 400 companies and agencies worldwide including the AICPA, all major accounting firms, and most professional accounting organizations. The SEC is currently upgrading the Edgar database to handle XBRL financial reports and is expected to begin the transition to reporting in XBRL format for all registrant companies in 2008. Topics covered in this workshop will include at least the basic XML family of technologies, building and working with XBRL documents, understanding XBRL schemas and taxonomies, classroom applications, and XBRL software tools. No prior knowledge of XBRL is expected. Workshop participants will work with classroom tested applications.

Presenter: Clinton (Skip) White, Professor and MIS Area Coordinator, Department of Accounting & MIS, University of Delaware.

10:00 am – 10:30 pm Coffee Break
10:30 am – 12:00 pm

S2A. Financial Accounting and Reporting
Accounting – (Advanced) – 1.5 credit hours
Moderator: Ramesh Narasimhan, Montclair State University

Institutional Investing Activities and Firms’ Information Environments, Before and After Sell-Side Analyst Coverage Initiation and Termination
Li Xu, Morgan State University

Are Reconcilable Differences between Segment-Level and Firm-level Earnings Informative?
Dana Hollie, University of Colorado at Boulder
Robin Tarpley, George Washington University
Shaokun Carol Yu, Northern Illinois University

CEO Incentives and Earnings Management: The Impact of Research Design Choices
Steven Balsam, Temple University
Wei (Alan) Jiang, State University of New York

10:30 am – 12:00 pm

S2B. Teaching and Curriculum
Accounting – (Overview) – 1.5 credit hours

Moderator: TBA

Workshop: "Using the Alumni Factor to Enhance the Accounting Curriculum" presented by Deborah Smiach Zakrzwski, University of Pittsburgh at Johnstown

The workshop will center around the establishment of an Accounting Alumni Advisory Board and its value to a university. One way to create a connection with alumni and current students is to have a venue for both to attend and to participate in. Handouts will include information on creating a mission statement, forming active committee's and project development. This workshop should be valuable for any faculty looking to form or reinvigorate an accounting advisory board for their department.

10:30 am – 12:00 pm

S2C. Teaching and Research Forum
Accounting – (Advanced) - 1.5 credit hour

Deficiencies Noted in PCAOB Inspections: Implications for Auditing Instructio
Bernard H. Newman, Mary Ellen Oliverio, Pace University

Earnings Management and Deregulation: The case of Motor Carriers
Seong-Yeon Cho, Oakland University
Kevin Sachs, Hofstra University

Why A Micro-Profit Center Manager is More Motivated:Prospect Theory Explain
Eiichiro Suematsu, Saitama University

Evaluating the SEC Review of Commercial Banks: Evidence from Comment Letters
Victor Valdivia, Towson University

Identity Theft and the Musical Profession
Peter Oehlers, West Chester State University
Paul Oehlers, American University

10:30 am – 12:00 pm

S2D. Taxation and Public Interest
Accounting – (Advanced) – 1.5 credit hours

The Work Product Privilege is Held to Protect Tax Accrual Work papers from the Reaches of an IRS Summons
Mark Aquilio, St. John's University

CEO Compensation, Earnings Quality, and Idiosyncratic Return Volatility
Pervaiz Alam, Kent State University
Min Liu, Kent State University

Managing Risk of Credit Card Default
Alvino J. Massimini, LaSalle University

10:30 am – 12:00 pm

S2E. Not For Profit Accounting
Accounting – (Advanced) - 1.5 credit hours
Moderator: TBA

A Predictive Model of Fiscal Distress in Local Government
John Trussel, Pennsylvania State University at Harrisburg
Patricia A. Patrick, Shippensburg University

A Case for Amalgamation of Local Municipalities
Geoffrey Tickell, Indiana University of Pennsylvania

Impact of Board Characteristics on Non-profit organizations
Erica Harris, Steven Balsam, Temple University

10:30 am – 12:00 pm

S2F. CPE, continued (Continuation of S1F)
Accounting – (Overview) - 4 credit hours

12:00 pm – 2:00 pm

Mid-Atlantic Region Steering Committee Meeting


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Web Administrator: Shifei Chung
chung@rowan.edu