Mid~Atlantic Region of the American Accounting Association |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
Delaware ... Maryland ... New Jersey ... Pennsylvania ... West Virginia ... Washington DC | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Download FREE
|
2008 Annual Meeting
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Thursday, April 24, 2008 | |
| 9:00 am – 12:00 pm | CPE Workshop: Accounting Update: 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: Audit Update: Presenter: John Fleming, MBA, CPA, Loscalzo Associates, P.A. |
| 1:00 pm – 4:00 pm | CPE Workshop II: Creating a Positive Accounting Learning Environment: 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 Introduction and Welcome
Shared Experiences: Building a Community Between Academics and Professionals Panel Members:
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: |
| 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 Who is a Winner in Volatile Markets? Evidence from Chinese Funds. Market reaction to Insider Trading and Earnings Management Participants Mix and Management of Qualified Pension Plans |
| 10:30 am – 12:00 pm | 2B. Financial Accounting and Reporting II An Empirical Investigation on the Impact of Executive Stock Options on Firm Valuation An Empirical Investigation of the Defined Benefit Pension Plan Freeze DecisionCathy Beaudoin, Drexel University Abnormal Audit Delays, Earnings Quality, and Firm Value |
| 10:30 am – 12:00 pm | 2C. Teaching and Curriculum Correlation of Performance in Accounting Courses The Influence of Motivation and Attitude on Cheating Among Accounting MajorsKenneth J. Smith, Salisbury University Survey of Student Perceptions: Regarding Integrating Managerial Accounting and Fundamentals of Financial Management |
| 10:30 am – 12:00 pm | 2D. Auditing Auditor Fee Data Concerns: Implications for Future Research The Changing Public Reports by Management and the Auditors of Publicly Held Corporations a Comparative Study of a Manufacturing Industry and a Service Industry Assessing the Frequency of Auditors' Comments Concerning Perceived Client Integrity |
| 10:30 am – 12:00 pm | 2E. International Accounting 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 Towards a Positive Theory of Dysfunctional Behaviors in the Accounting Community A Survey of Financial Management Reforms in the U S Federal Government, Byron Henry, Howard University. Public Accountants' Perceptions of Ethical Work Climate |
| 10:30 am – 12:00 pm | 2G. Teaching and Curriculum Workshop: "Using Online Practice Sets in Accounting," 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 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: |
| 1:30 pm – 3:00 pm | Session 3: Concurrent Paper & Panel Sessions 3A. Financial Accounting and Reporting Market reaction to Insider Trading and Earnings Management around SEOs A Shift in the Income Effect of Changes in Accounting Principles: 1993-2003 Time Period Differential Changes in the Value-Relevance of Earnings and Book Values Over Time: Financial Versus Other Industries |
| 1:30 pm – 3:00 pm | 3B. Auditing The Audit Company of New York: The Rise and Fall of an American Accounting Giant Audit Committee Characteristics and Earlier Voluntary Ethics Disclosure among Fraud and No-Fraud Firms Quantifying Audit Quality: A Proposal Inspired by Recent Initiatives |
| 1:30 pm – 3:00 pm | 3C. Teaching and Curriculum First Grove Bank: A Case on Loan Fee Amortization According to SFAS 91 for Novel Loans A New Use for an Old Classic Approaching Birch Paper Company Case as a Response to Pedagogical Overload Accounting Faculty Job Search in a Seller's Market |
| 1:30 pm – 3:00 pm | 3D. Teaching and Research Forum The Effect of Undergraduate and Graduate Tax Courses on Student Perceptions of the Ethics of Tax Evasion: A Research Note Task Control and the Carolina's Tidal Rice Culture of the 1840's The Fiscal Aspects of a DOA Structure The Connecticut Experience Costing Methodologies to Unbundle Nursing Costs: Should Nursing Cost be an Independent Predictor of Total Hospital Reimbursement, Expenditures and Financial Performance? |
| 1:30 pm – 3:00 pm | 3E. Taxation Transparency, Simplicity & Corporate Income Tax Variability of Book-Tax Differences, Information Uncertainty, and Implied Cost of Capita 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 |
| 1:30 pm – 3:00 pm | 3F. Accounting, Behavior and Organizations Strategic Organizational Culture as a Component of Risk Management Ethics Mindsets: New and Old Ashraf Khallaf, American University of Sharjah Terrance R. Skantz, Florida Atlantic University |
| 1:30 pm – 3:00 pm | 3G. International Accounting Is Accounting Quality Different in economies that are more Bank-based relative to Market-based? R&D Investment around CEO Turnover International Diversification, Industrial Diversification, & CEO Salary |
| 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 Is FASB 12R Better Accounting for Equity Based Compensation? Quality of Internal Control Over Financial Reporting, Corporate Governance and Credit Ratings Earnings-Return Association in an Emerging Market: An Empirical Analysis from Abu Dhabi Securities Market |
| 3:30 pm – 5:00 pm | 4B. Managerial Accounting The Effects of Aggregation on Managerial Reporting Behavior in a Capital Budgeting Setting System Integration and Performance Measurement: An Empirical Study of System Integration to Facilitate the Balanced Scorecard in the Healthcare Organization A New Framework for Capacity Costing & Inventory Variances |
| 3:30 pm – 5:00 pm | 4C. Teaching and Curriculum
Accounting (Overview) 1.5 credit hours A Preliminary Investigation of the Necessary Skills, Education Requirements, and Training Requirements for Forensic Accountants Financial Literacy for All Double Entry: Linking Introductory Financial Accounting and English Composition An Innovative Model of Determining Financial Status and Income Performanc |
| 3:30 pm – 5:00 pm | 4D. Public Interest Does Separating the Positions of CEO and Board Chair enhance firm value? An Accounting Solution To The Health Care Crisis The Effect of Related Party Transactions on CEO compensation |
| 3:30 pm – 5:00 pm | 4E. Accounting, Behavior and Organizations CEO Shareholder Conflicts and Large-Scale Information Technology Outsourcing Decisions The Information Content of Sales Assessing Students' Ethicality Using a Corporate Code of Ethics |
| 3:30 pm – 5:00 pm | 4F. International Accounting Investing in the Gulf Countries: Global Tax Issues Earnings Management and Cultural Values Corporate Governance & Corporate Dividend Policies in Egypt |
| 3:30 pm – 5:00 pm | 4G. Financial and International Accounting A Shift in the Income Effect of Changes in Accounting Principles: 1993-2003 Time Period R&D Investment around CEO Turnover |
| 5:30 pm – 7:00 pm | Reception |
| 7:00 pm – 8:00 pm | Ice Cream Social Sponsored by AAA Teaching & Curriculum Section. |
| 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 Learning the lesson: Do firms become more conservative in financial reporting after financial restatements? Value Relevance of Earnings & Non-Earnings Information Institutional ownership, Internal control material weakness & Firm Performance |
| 8:30 am – 10:00 am | S1B. Financial Accounting and Reporting II The Relation between Earning In formativeness, Earnings Management and Corporate Governance in the Pre- and Post-SOX periods The Effect of Regulation Fair Disclosure on the Relationship between Analysts' Forecast Performance and Restructuring Events Evidence that Companies are not Analyzing Goodwill for Impairment as Required by SFAS142 |
| 8:30 am – 10:00 am | S1C. Research and Teaching Strategies Developing Financial Accounting Research Skills Comedy 101- A simple way to use laughter to increase students' interest in accounting The Group-Account, Item Characteristics (GAIC) Method of Learning Financial Accounting |
| 8:30 am – 10:00 am | S1D. Auditing The Impact of Financial Forecasts Regulation and the Effect of Audit Quality on IPO Anomalies: Evidence from Taiwan The Audit Company of New York: The Rise and Fall of an American Accounting Giant Is the Market Valuation of Banks' Loan Loss Provision Conditional on Auditor Reputation |
| 8:30 am – 10:00 am | S1E. Managerial Accounting The Role of Non-Financial Performance Measures in Compensation Contracts in the Curtailment of Earnings Mapping, Measurement and Alignment of Strategy using the Balanced Scorecard: The Tata Steel Case The Impact of EVA Adoption on Long Term Shareholder Value: an Empirical Approach |
| 8:30 am – 10:00 am | S1F. Teaching and Curriculum Workshop: 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 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 Institutional Investing Activities and Firms Information Environments, Before and After Sell-Side Analyst Coverage Initiation and Termination Are Reconcilable Differences between Segment-Level and Firm-level Earnings Informative? CEO Incentives and Earnings Management: The Impact of Research Design Choices |
| 10:30 am – 12:00 pm | S2B. Teaching and Curriculum 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 Deficiencies Noted in PCAOB Inspections: Implications for Auditing Instructio Earnings Management and Deregulation: The case of Motor Carriers Why A Micro-Profit Center Manager is More Motivated:Prospect
Theory Explain Evaluating the SEC Review of Commercial Banks: Evidence from Comment Letters Identity Theft and the Musical Profession |
| 10:30 am – 12:00 pm | S2D. Taxation and Public Interest The Work Product Privilege is Held to Protect Tax Accrual Work papers from the Reaches of an IRS Summons CEO Compensation, Earnings Quality, and Idiosyncratic Return Volatility Managing Risk of Credit Card Default |
| 10:30 am – 12:00 pm | S2E. Not For Profit Accounting A Predictive Model of Fiscal Distress in Local Government A Case for Amalgamation of Local Municipalities Impact of Board Characteristics on Non-profit organizations |
| 10:30 am – 12:00 pm | S2F. CPE, continued (Continuation of S1F) |
| 12:00 pm – 2:00 pm | Mid-Atlantic Region Steering Committee Meeting |
Web Administrator: Shifei Chung
chung@rowan.edu