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2010 Mid-Atlantic Region Meeting
April 22-24, 2010
Courtyard by Marriott Philadelphia Downtown
Philadelphia, Pennsylvania
| Registration | Program | Hotel Information
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Program Information
| Thursday, April 22, 2010 |
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| 8:00 AM - 7:00 PM |
Registration |
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| 9:00 AM - 5:00 PM |
Doctoral Consortium - (for doctoral students and junior faculty - lunch included)
-7.0 CH
Doctoral Consortium
Schedule
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| 9:00 AM - 5:30 PM |
CPE Sessions - Practice Updates (lunch included)
-7.5 CH
CPE Sessions Schedule |
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| 4:00 PM - 7:30 PM |
Exhibits |
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| 6:00 PM - 7:30 PM |
Reception (Dinner on your own) |
| Friday, April 23, 2010 |
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| 7:00 AM - 5:00 PM |
Registration |
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| 7:00 AM - 4:00 PM |
Exhibits |
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| 7:30 AM - 8:30 AM |
Breakfast |
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| 9:00 AM - 10:15 AM |
Concurrent Session
IFRS Update from KPMG
Accounting-Update-1.5 CH
Mike Gaiso - Director, Department of Professional Practice, KPMG
Holger Erchinger, Audit Partner, KPMG Speakers' Biographies
Academic Research in Tax
Taxes-Overview-1.5 CH
Moderator: Brian Greenstein, University of Delaware
Panelist:
Terry Shevlin, University of Washington, Co-Editor Accounting Horizons
Managerial Accounting: Performance Evaluation - Behavioral Analysis
Accounting-Advanced-1.5 CH
Moderator: Penelope Sue Greenberg, Widener University
The Impact of the Choice of Performance Evaluation System on the Magnitude of the Outcome Effect
Lasse Mertins, Towson University
Gender Effects on Questionable Business Decision Judgments A Cross Cultural Look
Linda J Flaming, Monmouth University
Nancy Uddin, Monmouth University
Gilda M Agacer, Monmouth University
The Impact of Social Influence and Trust on Information Sharing:
Evidence from a Decision Making Taskin Virtual Teams
Ralph H. Greenberg, Temple University
Penelope Sue Greenberg, Widener University
Behavioral Implication of Management Accounting Systems in groups with Active Faultline - A Test of Moderated Mediation
Nelson U Alino, Quinnipiac University
Financial Accounting and Reporting: Impact of FASB Standards
Accounting-Advanced-1.5 CH
Moderator: Jin Park, Towson University
Reliability of Fair Value Disclosures and Banks' Valuation of Mortgage Backed Securities
Yu Cong, Morgan State University
Kang Cheng, Morgan State University
Wen-hsin Hsu, National Taiwan University
Discussant: Jared Soileau, University of Memphis
Servicing Assets and Gain-On-Securitization under SFAS 156
Salma S Ibrahim, Morgan State University
Kang Cheng, Morgan State University
Varda Yaari, Morgan State University
Discussant: Jin Park, Towson University
The Impact of SFAS 158 on the Risk Nature of Unfunded Pension Obligations
Fang Sun, Temple University
Discussant: Vard Yaari, Morgan State University
The Effect of Accounting Disclosures on the Mortgage-Backed Securities Market: SFAS 140 and Launch
Spreads
Arthur L Wharton, Towson University
Discussant: Salma Ibrahim, Morgan State University
Effective Learning Strategies Forum
Accounting-Advanced-1.5 CH
Helping Students Understand Accounting Process through a Simple Three-Month Case Study
Karel Updyke, Butler University
Tips for Teaching a Writing Class
Laura Lee Mannino, St. John's University
In the Spirit of Sarbanes-Oxley
Philip F Jacoby, The American University
Research Interactive Session
Accounting-Advanced-1.5 CH
Moderator: Richard Gifford, SUNY-Geneseo
Optimal Control Theory and the Detection of Earnings Management.
Buagu Musazi, Morgan State University
Principles vs. Rules-Based Accounting Standards: Conceptual Differences Delaying IFRS Convergence
Regan W Garey, Immaculata University
Does Recognition Versus Disclosure Affect Contracting Costs? Evidence from Pension Accounting
Kun Yu, Umass Boston
Suggesting Approaches for Metropolitan and Regionally-Focused Accounting Units to Thrive in the 21stCentury
Alan Reinstein, Wayne State University
Mark Higgins, University of Rhode Island
Recent Developments in Fair Value Accounting
Alan Reinstein, Wayne State University
Avinash Arya, William Patterson University
An Analysis of the Impact of Conversion from National Accounting Standards to International
FinancialReporting Standards: The Case of Israel
Lewis Shaw, Suffolk University
Ariel Markelevich, Suffolk University
Cross-listed Directors of Public Companies and Choice of Auditors
Ramesh Narasimhan, Montclair State University
Shifei Chung, Rowan University
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| 10:15 AM - 10:45 AM |
Break |
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| 10:45 AM - 12:00 PM |
Concurrent Session
Shared Experiences:Building Partnerships between Academics and Practitioners to Address IFRS Issues
Accounting-Update-1.5 CH
Moderator: Donald Wygal, Rider University
Panelists:
Joseph Ragan, St. Joseph's University
Jeanne Welsh, La Salle University
Steven Haffner, Partner - PWC
Michael Gaiso, Director - KPMG
Teaching, Learning, and Curriculum: Teaching Methodologies
Accounting-Advanced-1.5 CH
Moderator: Mary Anne Gaffney, Temple University
Full-time Accounting Internships and Concurrent Academic Performance of Full-time Students
Abdus Shahid, The College of New Jersey
Hossein Nouri, The College of New Jersey
Teaching The Dark Arts to White Knights: Using Peer Review and Financial Modeling Techniques to
FosterSkills in Earnings Management
Harry Howe, SUNY-Geneseo
Using an Online Homework System in a Managerial Accounting Course: Does it Help Students to Learn?
John L Haverty, Saint Joseph's University
Developing a Writing Intensive Accounting Capstone Course with a Research Emphasis
Sunita Ahlawat, The College of New Jersey
Gerald J Miller, The College of New Jersey
Abdus Shahid, The College of New Jersey
Tax I
Taxes-Advanced-1.5 CH
Moderator: Brian Greenstein, University of Delaware Tax
The American Opportunity Tax Credit:
Did the Government get it Right This Time?
Donald J Furman, SUNY-New Paltz
Discussant: Mark Aquilio, St John's University
The Application of the I.R.C. Section 469 Material Participation Standards to Members of Limited
Liability Companies
Donald T Williamson, The American University
A. Blair Staley, Bloomsburg University
Discussant: Roland Lipka, Temple University
Is the Federal Income Tax Code Unconstitutionally Vague
David Ewart Vance, Rutgers University School of Business Camden
Discussant: Brian Greenstein, University of Delaware
Managerial Accounting: Analytical Models with Empirical Testing
Accounting-Advanced-1.5 CH
Moderator: Dmitri Byzalov, Temple University
Demand Uncertainty and Cost Rigidity
Dmitri Byzalov, Temple University
Rajiv D. Banker, Temple University
Jose M. Plehn-Dujowich, Temple University
Benchmarking Large U.S. Retailers Using a Data Envelopment Analysis Model
C. Andrew Lafond, The College of New Jersey
Rashmi Malhotra, Saint Joseph's University
Davinder K. Malhotra, Philadelphia University
The Effect of Accurate Cost Estimation in the Bidding Process
Yu Tian, University of South Carolina
Tim Fry, University of South Carolina
Robert A Leitch, University of South Carolina
Patrick Philipoom, University of South Carolina
Financial Accounting and Reporting: Relevance of Accounting Information
Accounting-Advanced-1.5 CH
Moderator: Salma S Ibrahim, Morgan State University
Reversion of RNOA and Its Components
Robert F Halsey, Babson College
Discussant: Fang Sun, Temple University
How Important are Earnings Announcements as an Information Source?
Sudipta Basu, Temple University
Truong Xuan Duong, National University of Singapore
Stanimir Markov, University of Texas-Dallas
Eng-Joo Tan, Singapore Management University
Discussant: Salma S Ibrahim, Morgan State University
Accounting and Financial Measures of
Organizational Performance:
Relationship and Measurement
A
Structural Equation Modeling Approach
David J. Emerson, Virginia Commonwealth University
Discussant: Kofi Appiah Okyere, Syracuse University
Effective Learning Strategies Forum
Accounting-Advanced-1.5 CH
Internal Control Case Study Based on Actual Case.
Lansing Williams, Washington Collage
SOX 302 Disclosures and Cyber-Crime Risk: Material Weakness?
John W Moore, University of Maryland-Eastern Shore
Using OutKast on Tour, An Instructional Mini-case for Learning Accrual Accounting Concepts.
Daniel J. Jones, Assumption College
"Liberty Company Bond" Problem: Understanding Bond Discounts and Accounting for Zero-Coupon Bonds"
Daniel J. Jones, Assumption College
Raleigh Building Products: A Teaching Case that Highlights the Differences between IFRS and GAAP
Alan Reinstein, Wayne State University
Natalie T Churyk, Northern Illinois University
Guy M. Gross, McGladrey & Pullen, LLP
Use Personal Experiences to Teach COSO Concepts and Practice Documentation Techniques
Raymond J Elson, Valdosta State University
Susanne O'Callaghan, Pace University
John P Walker, CUNY/Queens College
THE PUZZLE GAME for Governmental and Nonprofit Accounting
Raymond J Elson, Valdosta State University
Susanne O'Callaghan, Pace University
John P Walker, CUNY-Queens Col
S Andrew Ostapski, Valdosta State 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
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| 12:15 PM - 1:45 PM |
Lunch
Kevin Stocks, AAA President-Elect, Brigham Young University |
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| 2:00 PM - 3:15 PM |
Concurrent Session
International Accounting: Selected IFRS Issues
Accounting-Advanced-1.5 CH
Moderator: John L. Haverty, Saint Joseph's University
The Amendment of IAS 39: Determinants of Reclassification Behavior and Capital Market Consequences
Annelies Renders, KULeuven
Mari A Paananen, University of Hertfordshire
Kim M Shima, Cal State University-East Bay
Discussant: Mostafa Elshamy, Kuwait University
The Value Relevance of Unrealized Gains and Losses Recognized under IAS 39: Evidence from Kuwait
Mostafa A Elshamy, Kuwait University
Sadik Al Bassam, Kuwait University
Mashary Al harashany, Kuwait University
Discussant: Mari Paananen, University of Hertfordshire
Earnings Timeliness in Thailand
Prawat Benyasrisawat, Durham University
Discussant: Sudipta Basu, Temple University
Teaching, Learning, and Curriculum: Assessment of Student Learning
Accounting-Advanced-1.5 CH
Moderator: Harry Howe, SUNY-Geneseo
A Statement of Cash Flows Project for Assessment
Barbara Scofield, University of Texas-Permian Basin
R W Counts, University of Texas-Permian Basin
It Takes One to Convince One: A Case Study of Johnson & Johnson's History of Sustainability
Reporting
Kristin Wentzel, La Salle University
Susan C Borkowski, LaSalle University
Mary J Welsh, LaSalle University
The Effect of the Teaching Approaches in Introductory Financial Accounting on Student Performance
ina Subsequent Finance Course
Bea Chiang, The College of New Jersey
Hossein Nouri, The College of New Jersey
Subarna Samanta, The College of New Jersey
Disparate Methods of Combining Test and Assignment Scores into Course Grades
Daniel Tinkelman, Hofstra University
Elizabeth Venuti, Hofstra University
Linda Schain, Hofstra University
Audit: Audit Quality
Auditing-Advanced-1.5 CH
Moderator: Jennifer Gaver, University of Georgia
An Analysis of the Effectiveness of PCAOB Inspections on the Audit Quality of Triennial Firms
Alan Blankley, University of North Carolina-Charlotte
David Kerr, University of North Carolina-Charlotte
Casper E Wiggins, University of North Carolina-Charlotte
Discussant: Divya Anantharaman, Rutgers University
Influence of Audit Committee and Internal Audit Function Effectiveness on Enterprise Risk
Management Adoption
Jared Scott Soileau, The University of Memphis
Carolyn M Callahan, University of Memphis
Discussant: Fang-Chun Liu, Temple University
The Influence of Auditor Legal Liability on Conservative Financial Reporting in the
Property-CasualtyInsurance Industry
Jennifer J Gaver, University of Georgia
Jeffrey S Paterson, Florida State University
Carl Pacini, Florida Gulf Coast University
Discussant: Robert Lee, Drexel University
Managerial Accounting
Accounting-Advanced-1.5 CH
Moderator: Ralph Greenberg, Temple University
Investment Decision, Limited Liability, and Consumption Preference
Liang Fu, Oakland University
A Note on Bundling Budgets to Achieve Management Control
Steven Schwartz, Binghamton University
Anthony D Nikias, Texas A&M University-Kingsville
Richard Young, The Ohio State University
A Contingency Theory Perspective on Management Control System Design among U.S. Antebellum Slave
Plantations
Louis J Stewart, Howard University
Financial Accounting and Reporting: Conservatism
Accounting-Advanced-1.5 CH
Moderator: Joann Pinto, Montclair State University
Accounting Conservatism and Implied Cost of Capital:
Conditional vs. Unconditional Conservatism
Cheong K Park, University of Kentucky
Discussant: Joann Pinto, Montclair State University
Shareholder Litigation and the Information Role of Conservatism
Zhefeng F Liu, University of Saskatchewan
Discussant: Hanmei Chen, Rowan University
Aggregation, Conservatism, and Accounting Quality: An Analysis of Accounting Reports as a Summary
Statisticof Management Representations and Audit Evidence
Young K Kwon, Singapore Management University
Discussant: Yinghong Zhang, Temple University
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| 3:15 PM - 3:45 PM |
Break |
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| 3:45 PM - 5:00 PM |
Concurrent Session
International Accounting: Influences on Analysts' Forecasts and Equity Markets Accounting-Advanced-1.5 CH
Moderator: Elizabeth Gordon, Temple University
Foreign Private Issuers Exempted from Filing with the SEC,
Disclosure Practices and Equity Markets
Giorgio Gotti, University of Massachusetts Boston
Stacy A Mastrolia, Bucknell University
Discussant: Jing Lin, Saint Joseph's University
XBRL and Corporate Filings in China
Yan Peng, Fordham University
John J Shon, Fordham University
Christine Tan, Fordham University
Discussant: John Haverty, Saint Joseph's University
The Effect of Geographic Dispersion and Global Integration on the Accuracy and Bias of Financial
Analysts' Earnings Forecasts
Jing Lin, Saint Joseph's University
Alfredo Mauri, Saint Joseph's University
João Neiva De Figueiredo, Saint Joseph's University
Discussant: Shifei Chung, Rowan University
Teaching, Learning, and Curriculum: Student Characteristics / Program Administration
Accounting-Advanced-1.5 CH
Moderator: Fred Poellnitz, Peirce College
Pitfalls of Using Citation Indices for Making Academic Accounting Promotion, Tenure, Teaching Load
and Merit Pay Decisions
Alan Reinstein, Wayne State University
James R. Hasselback, University of West Florida
Mark E. Riley, Northern Illinois University
David H. Sinason, Northern Illinois University
An Analysis of the Impact of AACSB Accounting Accreditation on the Quality of Accounting Education as Measured by CPA Exam Scores
Gerald J Miller, The College of New Jersey
Hossein Nouri, The College of New Jersey
Class Selection Preferences of Millennial Business School Students: A Study of Student Characteristics
Salma S Ibrahim, Morgan State University
Mary Foster, Morgan State University
Allen Schick, Morgan State University
Bilal Makkawi, Morgan State University
Audit: Auditor Judgment
Auditing-Advanced-1.5 CH
Moderator: Mary Oliverio, Pace University
Professional Judgment by Independent Auditors: Reconsideration Recommended
Mary E Oliverio, Pace University
Study Incorporating the FIRO-B Demographic Characteristics and Social Skills Preferences Among
Auditors:An Exploratory Study
Jeffrey P. Lessard, Rochester Institute of Technology
Philip H. Siegel, Augusta State University
Khondkar Karim, Rochester Institute of Technology
John O 'Shaugnessy, San Francisco State University
Adding Assurance to the Term "Organic"
Alan Reinstein, Wayne State University
Katherine Barker, University of South Florida
Melissa Rodriguez, Power Design
Stephanie Tarr, Litigative Support - Cherry, Bakaert and Holland
The Future of Audit: A Modified Delphi Approach
Danielle R Lombardi, Rutgers University
Miklos A Vasarhelyi, Rutgers University
Corporate Governance: Miscellaneous
Business Management and Organization-Advanced-1.5 CH
Moderator: Scott Fleming, West Virginia University
The Effect of Litigation Risk on Conservatism: A Comparative Study of PSLRA and SOX
Jack W Dorminey, West Virginia University
Meghann A Cefaratti, Northern Illinois University
Hui Lin, DePaul University
Tracy N Reed, Appalachian State University
Discussant: Chunwei Xian, Temple University
The Incentives to Manage Public Float
Feng Gao, University of Rochester
Discussant: EunYoung Whang, Temple University
Entrenched Management and the Adaptation Option:
An Analysis of Firm's with a Exit-to-Market Ratio
GreaterThan 1
Mitchell J Oler, Virginia Poly Inst & State University
Discussant: Scott Fleming, West Virginia University
Financial Accounting and Reporting: Analyst Forecasts
Accounting-Advanced-1.5 CH
Moderator: Loretta N Baryeh, Towson University
An Investigation of the Effects of Management Disclosure Precision on Analysts' Forecasts
Yu-Ho Chi, Morgan State University
David A Ziebart, University of Kentucky
Discussant: Henri Akono, University of Texas-San Antonio
What Determines the Superior Accuracy of Management Earnings Forecasts Compared to Analysts' EarningsForecasts?
Myojung Cho, Fordham University
Discussant: Loretta N Baryeh, Towson University
Analyst Experience and Rounding of EPS Forecast
Henri Akono, University of Texas-San Antonio
Emeka T Nwaeze, University of Texas-San Antonio
Khondkar Karim, Rochester Institute of Technology
Discussant: HakJoon Song, Temple University
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| 6:00 PM - 8:00 PM |
Reception |
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| 7:00 PM - 9:00 PM |
TLC Ice Cream Social |
| Saturday, April 24, 2010 |
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| 7:00 AM - 11:30 AM |
Registration |
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| 7:30 AM - 8:30 AM |
Breakfast |
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| 9:00 AM - 10:15 AM |
Concurrent Session
IFRS in the Classroom
Accounting-Update-1.5 CH
Moderator: John L. Haverty, St. Joseph's University
Panelists:
Wayne Bremser, Villanova University
Elizabeth Gordon, Temple University
Obeua Persons, Rider University
George Romeo, Rowan University
Licensure Update for the Mid-Atlantic + Region: DE, MD, NY, NJ, PA, OH, WV & Washington, D.C., and Considerations of Model Curriculums
Accounting-Overview-1.5 CH
Panelists:
Priscilla Wightman, Hartwick College
Robert Clovey, CUNY- York College
Patricia Johnson, Canisius College
Cynthia Krom, Marist College
Tax II
Taxes-Advanced-1.5 CH
Moderator: Stanley Veliotis, Fordham University Tax
Mutual Fund Tax Efficiency and Investment Selection
C. Andrew Lafond, The College of New Jersey
Davinder K. Malhotra, Philadelphia University
Discussant: Paige Gee, Temple University
Is There a December Effect? Strategic Prepayments of Deductible State Income Tax
Stanley Veliotis, Fordham University
John Shon, Fordham University
Discussant: Dave Ryan, Temple University
The First Circuit Court of Appeals Grants the IRS Textron, Inc.'s Tax Accrual Workpapers Ruling
TheyAre Not Protected by the Work Product Privilege
Mark Aquilio, St John's University - Jamaica NY
Discussant: Stanley Veliotis, Fordham University
Corporate Governance: Monitoring
Business Management and Organization-Advanced-1.5 CH
Moderator: Neil Wintner, University of North Texas
Insider Trading by Directors and Senior Officers Before Seasoned Equity Offerings
Loretta N Baryeh, Towson University
Varda Yaari, Morgan State University
Peter Dadalt, Rhode Island University
Discussant: Joan DiSalvio, Rutgers University
The Influence of Monitoring Mechanisms and Firm Specific Factors on Accounting Policy Implementation: The Case of Conditional Asset Retirement Obligations
James M Fornaro, SUNY-Old Westbury
Discussant: Vard Yaari, Morgan State University
Managerial Opportunism, Insider Trading and Earnings Management Before Seasoned Equity Offerings: Theoryand Evidence
Varda Yaari, Morgan State University
Loretta N Baryeh, Towson University
Peter Dadalt, Rhode Island University
Discussant: Neil Wintner, University of North Texas
Financial Accounting and Reporting: Management Forecasts
Accounting-Advanced-1.5 CH
Moderator: Nashwa George, Berkeley College
Entrepreneurial Bias in Management Earnings Forecasts
Yu-Ho Chi, Morgan State University
David A Ziebart, University of Kentucky
Discussant: Nashwa George, Berkeley College
Does Other Information Improve the Usefulness of Management Earnings Forecasts for Analysts?
Marie Blouin, Penn State - Harrisburg
Discussant: Fang-Chun Liu, Temple University
Do Management Forecasts Help Detect Earnings Management?
Hanmei Chen, Rowan University
Discussant: Abdus Shahid, The College of New Jersey
Is Bad News Really More Credible than Good News? Evidence from Management Forecasts
Helen Hurwitz, Columbia University
Discussant: Harry Howe, SUNY-Geneseo
Teaching via YouTube
Accounting-Overview-1.5 CH
Moderator: Christian Wurst, Jr., Temple University |
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| 10:15 AM - 10:45 AM |
Break |
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| 10:45 AM - 12:00 PM |
Concurrent Session
Teaching, Learning, and Curriculum: Integrating IFRS into the curriculum
Accounting-Advanced-1.5 CH
Moderator: Hubert Glover, REDE Inc.
IFRS and the Community College Curricula:
A 2009 Survey of Community College Educators
Roberta J Cable, Pace University
Internationalizing the Accounting Curriculum
Theresa F Henry, Seton Hall University
Wagdy Abdallah, Seton Hall University
Does Education Influence Ethical Decisions? An International Study
Richard A Bernardi, Roger Williams University
Caryn Lecca, Roger Williams University
Jennifer Murphy, Roger Williams University
Elizabeth Sturgis, Roger Williams University
Government
Accounting (Governmental)-Overview-1.5 CH
Moderator: Erica Harris, Temple University
Efficiency-Based Funding for Public Four-Year Colleges and Universities
Christie L. Comunale, Long Island University-C.W. Post
Thomas R Sexton, Stony Brook University
Discussant: Erica Harris, Temple University
Financial Management at the Federal Level: Status and Need for Transformation
Bernard H Newman, Pace University
Discussant: Alan Reinstein, Wayne State University
Does the Government Sector Need Legislation Similar to the Sarbanes-Oxley Act of 2002?
Alan Reinstein, Wayne State University
Mohammad J Abdolmohammadi, Bentley University
Cathleen L. Miller, Wayne State University
Discussant: Erica Harris, Temple University
Audit: Audit Quality and Pricing Auditing-Advanced-1.5 CHModerator: Keval Amin, Temple University
The Relationship between Audit Quality and Classification Shifting
Yinghong Zhang, Temple University
Discussant: Yinqi Zhang, American University
The Effects of Accounting Estimates on the Demand for Audit Quality and Audit Pricing
Jong Eun Lee, Virginia Commonwealth University
Cheol Lee, Wayne State University
Discussant: Keval Amin, Temple University
The Effect of Auditing Standard No. 5 on Audit Fees
Jagan Krishnan, Temple University
Jayanthi Krishnan, Temple
HakJoon Song, Temple University
Discussant: Jong-Eun Lee, Virginia Commonwealth
Corporate Governance: Incentives
Business Management and Organization-Advanced-1.5 CH
Moderator: Steven Balsam, Temple University
Motivations of a Firm's Use of an Interim CEO to Facilitate CEO Turnover
Joan DiSalvio, Fairleigh Dickinson University
Discussant: Yun-Sheng Chen, Temple University
Target CEOs' Job Prospects and Incentives in Leveraged Buyouts
and the Implications for Target
Shareholders
Charlene Henderson, University of Arkansas
Andrew Gross, University of Wisconsin-Milwaukee
Adi Masli, University of Arkansas-Fayetteville
Juan M Sanchez, University of Arkansas
Discussant: Steven Balsam, Temple University
Impact of Cross-Border Peer Groups on Executive Compensation and Disclosure in Canada
Steven Balsam, Temple University
Hong Fan, York University
Amin Mawani, York University
Discussant: Samir Trabelsi, Brock University
The Economic Consequences of Disclosure Regulation: Evidence from Online Disclosure of Corporate
GovernancePractices in U.S. and Canadian markets
Samir Trabelsi, Brock University
Discussant: Steven Balsam, Temple University
Financial Accounting and Reporting: Miscellaneous Topics Accounting-Advanced-1.5 CH
Moderator: Janet F Phillips, Southern Connecticut State University
Competing Accounting Treatments for Emission Rights:
A Capital Market Perspective
Jochen Zimmermann, Universityersitat Bremen
Jorg R Werner, University of Bremen
Stefan Veith, University of Bremen
Discussant: Janet F Phillips, Southern Connecticut State University
Firms' Information Environment and Earnings Management
Pyungkyung Kang, Rutgers University
Dan Palmon, Rutgers University
Ephraim F Sudit, Rutgers University-Newark
Discussant: Shaopeng Li, Temple University
Institutional Investor Preferences for Analyst Forecast Accuracy: Does Investment Strategy Matter?
Natalia M Mintchik, University of Missouri-St Louis
Pamela S Stuerke, University of Missouri-St Louis
Ashley Wang, University of California at Irvine
Gaiyan Zhang, University of Missouri-St. Louis
Discussant: Hsiao-Tang Hsu, Temple University
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| 12:00 PM - 2:00 PM |
Steering Committee Meeting |
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. Each Credit Hour is based on 50 minutes.
Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Program levels offered during the meeting may include basic, intermediate, advanced, overview, and update. Program levels are also indicated in red.
American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org
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