Mid~Atlantic Region of the American Accounting Association

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2009 Mid-Atlantic Region Meeting
April 23-25, 2009
Ocean Place Resort & Spa, Long Branch, New Jersey

Registration | Preliminary Program | Hotel Information

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 23, 2009
CPE 1 8:30 am – 12:00pm	Federal Tax Update Taxes (Update) 3.5 credit hours Doug Stives, Monmouth University This session is designed to bring participants current on recent legislation, rulings and cases.  Some speculation on changes expected for 2009 will also be covered.  Emphasis will be for educators who are familiar with Income Tax Law but need clarification on recent changes and interpretations.
CPE 1A 8:30 am – 12:00pm	Deceptive Accounting Practices Regulatory Ethics (Update) 3.5 credit hours Kenn Heaslip, Bloomfield College Auditing standards have been promulgated largely as a result of past frauds and failed audits. This seminar will discuss and detail major historical scandals in categories such as classic cases, revenue recognition, reserves, inventory, fixed assets and ethics. The focus will be the influence of the frauds in the creation of revised standards.
CPE 2 1:00 pm – 4:30 pm	How to Integrate ACL Audit Software into an Auditing Course Auditing (Basic) 3.5 credit hours Shifei Chung, Rowan University and Ramesh Narasimhan, Montclair State University This session includes an overview of the following: key ACL concepts, terms, and functions; how to access, verify, and analyze data using ACL; how to use ACL to run audit sampling; how to use ACL to perform audit tests. We will be using I-clicker during the session and can also demonstrate how to use it for teaching.
CPE 3 1:00 pm – 4:30 pm	Accounting and Auditing Update Auditing (Basic) 3.5 credit hours John Fleming, CPA, Loscalzo Associates This program will revisit FAS 157, Fair Value Measurements, considering its ongoing impact on current asset and liability valuations; provide a brief update on FIN 48, Accounting for Uncertainty in Income Taxes and update FASB proposals in the areas of financial statement presentation, lease accounting, revenue recognition, and contingencies. This program will discuss audit application problems encountered by accounting firms and recommendations to improve these practices.
CPE 4 1:00 pm – 4:30 pm	Financial Reporting of Small Businesses Accounting (Update) 3.5 credit hours Kenn Heaslip, Bloomfield College The session will discuss how small businesses are reacting to the high cost of keeping up with increasingly complex financial accounting and auditing standards. It will include discussions of the more rigorous SSARS rulings, AICPA proposed revision to independence standards, recent ethics rules and the increased use of OCBOA financial statements.
2:00 pm – 7:30 pm	Registration
4:00 pm – 7:30 pm	Exhibits
6:00 pm – 7:30 pm	Welcome Reception
Friday, April 24, 2009
7:00 am – 5:00 pm	Registration
7:30 am – 4:00 pm	Exhibits
7:30 am – 8:30 am	Breakfast
8:45 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 Nancy Uddin, Program Chair 2009 Meeting, Monmouth University Steven Balsam, Program Chair 2010 Meeting, Temple University Speaker: Susan Haka , President, American Accounting Association, Michigan State University American Accounting Association Commons Presentation Shifei Chung, Rowan University Jane Saly, American Accounting Association
10:00 am – 10:30 am	Coffee Break Sponsored by J H Cohn
10:30 am – 12:00 noon	Session 2: Concurrent Paper & Panel Sessions 2A. Auditing: Fraud Prevention Panel Behavioral Ethics (Basic) 1.5 credit hours Moderator: Peggy Griffin, New Jersey City University Fraud is a major cost to businesses, government and non-profit agencies.  The stress in the economy presents the opportunity for even greater incidences of economic crime as layoffs and earnings issues distract management.  The need for vigilance in ensuring that opportunities for fraudulent acts are identified and prevented and the training and engagement of employees in understanding fraud prevention is a business imperative that must not be neglected. 2B. Financial Accounting and Reporting: Income Recognition Accounting (Intermediate) 1.5 credit hours 2C. Financial Accounting and Reporting: Regulation Accounting (Intermediate) 1.5 credit hours 2D. Tax Taxation (Advanced) 1.5 credit hours 2E. Teaching and Curriculum: Ethics and Diversity Behavioral Ethics (Intermediate) 1.5 credit hours 2F. Teaching and Curriculum: Workshop Accounting (Overview) 1.5 credit hours
12:00 noon – 1:15 pm	Luncheon Program & Awards Presentation Accounting – (Overview) – 1.0 credit hours Sponsored by Monmouth University School of Business Administration Speaker: Ralph Albert Thomas, Executive Director, New Jersey Society of Certified Public Accountants Distinguished Paper Award:  Outstanding Doctoral Student Paper:
1:30 pm – 3:00 pm	Session 3: Concurrent Paper & Panel Sessions 3A. Accounting, Behavior and Organizations: Ethics Behavioral Ethics (Advanced) 1.5 credit hours 3B. Auditing: Internal Control Auditing (Advanced) 1.5 credit hours 3C Financial Accounting and Reporting: CEO Compensation and Earnings Management Accounting (Intermediate) 1.5 credit hours 3D. History and Society Accounting (Intermediate) 1.5 credit hours 3E. International: IFRS Accounting (Update) 1.5 credit hours 3F. Teaching and Curriculum: Panel Accounting (Overview) 1.5 credit hours Shared Experiences Panel Proposal - Teaching, Learning and Curriculum Moderator: Donald E. Wygal, Rider University Panel Members: Bea Sanders, KPMG; Raef Lawson, IMA; Dave Stout, Youngstown State University and James Rebele, Robert Morris University Among the issues to be explored are possibilities for faculty members and practitioners to work together to pursue a common purpose of enhancing accounting education. These panels will bring together educators and practice members to explore how each may benefit from the fruits of the other’s experiences. A part of this dialogue will include an exploration of common and distinctive elements of the missions and constraints that are identifiable with academic programs and with the practice environment.
3:00 pm – 3:30 pm	Coffee Break Sponsored by Monmouth University, Department of Accounting
3:30 pm – 5:00 pm	Session 4: Concurrent Paper & Panel Sessions 4A. Auditing: Earnings Management and Audit Fees Auditing (Advanced) 1.5 credit hours 4B. Financial Accounting and Reporting: Capital Market Reactions Accounting (Advanced) 1.5 credit hours 4C. International: IFRS Panel Accounting (Update) 1.5 credit hours 4D. Strategic and Emerging Technologies Accounting (Intermediate) 1.5 credit hours 4E. Teaching and Curriculum: Faculty Development Accounting (Intermediate) 1.5 credit hours 4F. Teaching and Curriculum: The Introductory Accounting Course Accounting (Intermediate) 1.5 credit hours
6:00 pm – 8:00 pm	Reception Sponsored by The Membership Committee of the American Accounting Association
Saturday, April 25, 2009
7:00 am – 11:30 am	Registration
7:30 am – 8:30 am	Breakfast
7:30 am – 8:30 am	Research Forum
8:30 am – 10:00 am	Session 5: Concurrent Paper and Panel Sessions 5A. Auditing: Audit Quality and Materiality Auditing (Intermediate) 1.5 credit hours 5B. Financial Accounting and Reporting: Earnings Accounting (Advanced) 1.5 credit hours 5C. Financial Accounting and Reporting: Earnings Management Accounting (Intermediate) 1.5 credit hours 5D. Gender and Diversity Behavioral Ethics (Intermediate) 1.5 credit hours 5E. Managerial Accounting Managerial Accounting (Intermediate) 1.5 credit hours 5F. Teaching and Curriculum: Teaching Strategies Accounting (Intermediate) 1.5 credit hours
10:00 am – 10:30 am	Coffee Break
10:30 am – 12:00 noon	Session 6: Concurrent Paper and Panel Sessions 6A. Auditing: Audit Fees and Independence Accounting (Advanced) 1.5 credit hours 6B. Financial Accounting and Reporting: Goodwill Accounting (Advanced) 1.5 credit hours 6C. Financial Accounting and Reporting: Earnings Quality Accounting (Intermediate) 1.5 credit hours 6D. International: Multinational Companies Accounting (Intermediate) 1.5 credit hours 6E. Information Systems: Workshop Specialized Knowledge (Basic) 1.5 credit hours XBRL Workshop Clinton White, University of Delaware 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 now includes taxonomies (dictionaries of standard terms) for financial reporting for all major categories of companies filing under US GAAP and for mutual funds filing risk and return information. The SEC has passed a ruling requiring the 500 largest domestic companies to begin filing in XBRL format by mid-2009, followed by a phase in for all other publicly-traded companies over three years. 6F Teaching and Curriculum: Learning Assessment Forum Accounting (Intermediate) 1.5 credit hours
12:00 noon – 2:00 pm	Mid-Atlantic Region Steering Committee Meeting

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Web Administrators: Shifei Chung chung@rowan.edu
Ramesh Narasimhan narasimhanr@mail.montclair.edu