American Accounting Association2011 Mid-Atlantic Regional MeetingApril 21 - April 23, 2011Baltimore Inner Harbor | |||
Meeting Information | |||
Program Information | |||
Thursday, April 21, 2011 | |||
| 9:00 AM - 5:00 PM | Doctoral Consortium | ||
| Accounting-7.0 CH | |||
| 9:01 AM - 10:30 AM | CPE 1: FASB/IFRS Updates | ||
| Accounting-1.5 CH | |||
CPE Description | |||
| 10:45 AM - 12:15 PM | CPE 2: Introduction to XBRL | ||
| Accounting-1.5 CH | |||
CPE Description | |||
| Investment Diversity and Market Volatility | |||
| Accounting-Basic-1.5 CH | |||
Presenter: Jason Dudderar, CFA, Financial Planning Specialist, Morgan Stanley Smith Barney LLC | |||
| 1:00 PM - 4:45 PM | CPE 3: Northrop Grumman Field Trip | ||
| Accounting-3.0 CH | |||
CPE Description | |||
| 1:01 PM - 5:00 PM | CPE 4: CTLA Faculty/ Ph.D. Students Teaching Success Workshop | ||
| Personal Development-3.5 CH | |||
CPE Description | |||
| 4:00 PM - 7:30 PM | Exhibits | ||
| 5:30 PM - 7:30 PM | Reception (in Exhibit area) | ||
Friday, April 22, 2011 | |||
| 7:00 AM - 4:00 PM | Exhibits | ||
| 7:30 AM - 8:30 AM | Breakfast (in exhibit area) | ||
| 8:30 AM - 10:00 AM | Plenary Session | ||
| Accounting-1.5 CH | |||
Speaker: Nancy Bagranoff, University of Richmond | |||
| 10:00 AM - 10:30 AM | Break | ||
| 10:30 AM - 12:00 PM | Concurrent Session | ||
| Session 1.1 Public Interest 1 | |||
| Accounting-1.5 CH | |||
| Moderator: Kang Cheng, Morgan State University | |||
|
An Empirical Study of Excerpts at Corporate Websites
John A Pendley, Susquehanna University Christopher Allport, University of Alabama-Huntsville | |||
| Discussant: Michael Coyne, Fairfield University | |||
|
Accounting and Aircraft:Standards-Setting and the Inventive Method
Michael P Coyne, Fairfield University Elton G McGoun, Bucknell University | |||
| Discussant: Erica Harris, Temple University | |||
|
The Impact of CEO Compensation on Nonprofit Donations
Steven Balsam, Temple University Erica Harris, Temple University | |||
| Discussant: Roger Silvers, University of Massachusetts | |||
|
The Effect of Disclosure of Directors' and Officers' Liability Insurance Coverage and Incentive Compensation on Investor Judgments: An Experimental Investigation Stephen J Perreault, University of Massachusetts at Amherst Roger Silvers, University of Massachusetts | |||
| Discussant: Sean Andre, York College of Pennsylvania | |||
| Session 1.2 Auditing | |||
| Accounting-1.5 CH | |||
| Moderator: Sheela Thiruvadi, Morgan State Unviersity | |||
|
Is Fraud Detection and Reporting a Responsibility of External Auditors?: A Critical Issue for Contemporary Resolution Mary E Oliverio, Pace University | |||
| Discussant: Sheela Thiruvadi, Morgan State University | |||
|
Auditor Choice and Debt Structure
Fengyun Wu, Widener University Steven Lustgarten, Baruch College | |||
| Discussant: Matthew Reidenbach, Drexel University | |||
|
International Diversification and Financial Reporting Quality - The Impact of Audit Quality
Karen H McDougal, Saint Joseph's University Jayanthi Krishnan, Temple | |||
| Discussant: Minna Yu, Monmouth University | |||
| Session 1.3 Management Accounting 1 | |||
| Accounting-1.5 CH | |||
| Moderator: Ali Sedaghat, Loyola University | |||
|
Endogenous-quality performance metrics: Intra-managerial power and Collusion
Henry Friedman, University of Pennsylvania | |||
| Discussant: Varda Yaari, Morgan State University | |||
|
Implementing Lean Production Systems and Job Satisfaction - A Comparison of Three Implementation Sites Bea Chiang, The College of New Jersey Khim L Sim, Western Washington University | |||
| Discussant: Wagdy Abdallah,Seton Hall University | |||
|
Labor Unions and Cost Behavior
Linhui Yu, Boston University | |||
| Discussant: Ali Sedaghat, Loyola University | |||
| Session 1.4. Compensation and Agency (FARS 1) | |||
| Accounting-1.5 CH | |||
| Moderator: Steve Balsam, Temple University | |||
| Discussant: Steve Balsam, Temple University | |||
|
Stewardship Value of Income Statement Classifications:
An Empirical Examination
Avinash Arya, William Patterson University | |||
| Discussant: Steve Balsam, Temple University | |||
|
Inside debt and the design of corporate debt contracts
Divya Anantharaman, Rutgers Vivian Fang, Rutgers Guojin Gong, Penn State University | |||
| Discussant: Steve Balsam, Temple University | |||
|
Compensation Consultant Independence and CEO Pay
Naqiong Tong, University of Baltimore Wei Cen, Cornell University | |||
| Discussant: Steve Balsam, Temple University | |||
|
Equity Compensation and the Sensitivity of Research and Development to Financial Market Frictions
Aamer Sheikh, Quinnipiac University Matthew O'Connor, Quinnipiac University Matthew Rafferty, Quinnipiac University | |||
| Discussant: Phyllis Keys, Morgan State University | |||
| Session 1.5. Financial reporting (FARS 2) | |||
| Accounting-1.5 CH | |||
| Moderator: Heu-Lian Sun , Morgan State university | |||
|
Firms' Responses to SFAS 158
Fang Sun, Hunter College, CUNY Steven Balsam, Temple | |||
| Discussant: Ping Wang, Baruch College, City University of New York | |||
|
Did the Adoption of SFAS 150 Alter the Informational Efficiency of Mandatorily Redeemable Securities? Stephani Mason, Rutgers University | |||
| Discussant: Vicky Tang, Georgetown University | |||
|
Analysts' Forecasts Dispersion and Cost Stickiness
Yu-Ho Chi, Morgan State University | |||
| Discussant: Cathalene Bowler, Morgan State University | |||
| Session 1.6 Teaching Learning and Curriculum 1 | |||
| Accounting-Advanced-1.5 CH | |||
| Moderator: Harry Howe, SUNY-Geneseo | |||
|
A STUDENT'S FIRST ACCOUNTING CLASS: IT'S MORE IMPORTANT THAN YOU MIGHT THINK
William E. Bealing, Bloomsburg University Richard L. Baker, Bloomsburg University | |||
| Discussant: Richard A. Bernardi, Roger Williams University | |||
|
Pedagogy and Motivation in Introductory Accounting Courses
Nelson U Alino, Quinnipiac University | |||
| Discussant: Linda J Flaming, Monmouth University | |||
|
REASONS FOR NOT WHISTLE-BLOWING IN THE CLASSROOM
Richard A Bernardi, Roger Williams University Jennifer M. Brax, Roger Williams University Lyndsey A. LaBontee, Roger Williams University Rebecca A. Lapierre, Roger Williams University Meredith B. Larkin, Roger Williams University Nathalie C. Morse, Roger Williams University | |||
| Discussant: Alfred Michenzi, Loyola University | |||
|
Enhancing a Traditional Classroom with the Learning Tools in an Online Learning System
Victoria L Kaskey, Ashland University Daniel E Fox, Ashland University Kristine Parsons, Ashland University | |||
| Discussant: Nancy Uddin, Monmouth University | |||
| Session 1.7: CTLA - Team Based Learning in the Accounting Classroom | |||
| Accounting-1.5 CH | |||
Presenter: Tracie Nobles, Austin Community College Session Description | |||
| 12:15 PM - 1:45 PM | Lunch | ||
| Accounting-1.0 CH | |||
Welcome Sharon Finney, the Chairperson of the Department of Accounting and Finance, Morgan State University The Commission on Accounting Higher Education: "Pathways to a Profession" Speaker: Mel Stith, Dean, Whitman School of Management, Syracuse University | |||
| 1:45 PM - 4:00 PM | CTLA - Effective Learning Strategies Poster Session | ||
| Specialized Knowledge and Applications-2.5 CH | |||
Session Description | |||
|
Requiring Students to Answer Questions in Conjunction with Reading Assignments Provides Motivation and Increases Comprehension David Doran, Penn State - Erie | |||
|
Investigation of the Quality of the IASB-FASB Revenue Recognition Model
Mary M McCarthy, Central Connecticut State University Paul H Mihalek, Central Connecticut State University | |||
|
A Comparative Analysis of IFAC's Code of Ethics versus the AICPA Code of Professional Conduct as a Basis for Global Ethics for the Accounting Profession Susan T. Sadowski, Shippensburg University | |||
|
The Gold Saver Bank Deposits: an Instructional Resource
for Understanding Bond Liability Accounting Concepts Daniel J. Jones, Assumption College | |||
|
Camden Yards Spices: A Case for Learning Activity-Based Costing
Daniel J. Jones, Assumption College | |||
|
Effective Learning Strategy Proposal - Use of games to simulate the accounting cycle
Brandis Phillips, North Carolina A&T State University | |||
| 2:00 PM - 3:30 PM | Concurrent Session | ||
| Session 2.1. Compensation/Agency and Earnings Management (FARS 3) | |||
| Accounting-1.5 CH | |||
| Moderator: Naqiong Tong, University of Baltimore | |||
|
Reaching for the Stars and Stripes:
How Canadian CEO Compensation is Approaching U.S. Levels
Steven Balsam, Temple University Hong Fan, York University Amin Mawani, York University | |||
| Discussant: Divya Anantharama, Rutgers University | |||
|
Do Managers Curb Stock Price Rises Prior to Option Reissues?: Further Evidence from Stock Return Analyses Jin Dong Park, Towson University Chandra Subramaniam, University of Texas-Arlington | |||
| Discussant: Timothy Coville, St. John's University | |||
|
The Impact of Industry Leadership on Meeting or Beating Analysts' Expectations
Jan L Williams, University of Baltimore Huey-lian Sun, Morgan State University | |||
| Discussant: Hila Fogel Yaari, University of Toronto | |||
| Session 2.2 Quality of Earnings for Capital Markets (FARS 4) | |||
| Accounting-1.5 CH | |||
| Moderator: Stephani Mason, Rutgers University | |||
|
Analysts' vs. Investors' Weightings of Cash Components Subsequent to Regulation Fair Disclosure
May H Lo, Western New England Col Le Xu, University of New Hampshire | |||
| Discussant: Myojung Cho, Fordham University | |||
|
Earnings Quality's association with Analyst Forecast Characterisitcs
Dorothy Alexander-Smith, Rutgers University-Newark | |||
| Discussant: Henry Friedman, University of Pennsylvania | |||
|
SFAS 158 and Its Impact on the Cost of Equity Capital
Fang Sun, Hunter College, CUNY | |||
| Discussant: May H. Lo, Western New England Col | |||
|
The Impact of SFAS 158 on the Cost of Debt
Fang Sun, Hunter College, CUNY Steven Balsam, Temple University | |||
| Discussant: Yuan Xie, Fordham University | |||
| Session 2.3 International Accounting 1 | |||
| Accounting-1.5 CH | |||
| Moderator: Ramesh Narasimhan, Montclair State University | |||
|
A United Europe Adopts the International Accounting Standards Board's Standards: How This Came About
Robert J Kirsch, Southern Connecticut State U Klaus Henselmann, Friedrich Alexander University Devrimi Kaya, Friedrich Alexander University | |||
| Discussant: Ramesh Narasimhan, Montclair State University | |||
|
The Valuation Impact of SEC Enforcement Actions on Non-Target Cross-Listed Firms
Roger Silvers, University of Massachusetts | |||
| Discussant: Cynthia Lloyd,Indiana University - Purdue University Fort Wayne. | |||
|
Issues in Accounting for Plant Assets When Converging to IFRS
Ramesh Narasimhan, Montclair State University Shifei Chung, Rowan University | |||
| Discussant: Robert J. Kirsch (Southern Connecticut State U) | |||
| Session 2.4 Management Accounting 2 | |||
| Accounting-1.5 CH | |||
| Moderator: Charles J. Pineno (Shenandoah University) | |||
|
The Use of Balanced Scorecard Measures in
Executive Incentives and Firm Performance
Raili M. Pollanen, Carleton University | |||
| Discussant: Charles J. Pineno, Shenandoah University | |||
|
The Impact of managers' perception of competitive environment on the use of Advanced managerial Accounting techniques in Making Managerial Decisions: The Case of the Egyptian manufacturing Companies. Wagdy Abdallah, Seton Hall University Ahmed Bahgat Abdel-Maksoud, United Arab Emirates University | |||
| Discussant: Aamer Sheikh, Quinnipiac University | |||
|
Paper: SUSTAINABILITY REPORTING BY UNIVERSITIES: A SEPARATE CATEGORY WITHIN THE BALANCED SCORRECARD BASED ON KEY DRIVERS THROUGH A MAPPING STRATEGY Charles J Pineno, Shenandoah University | |||
| Discussant: Bea Chiang, The College of New Jersey | |||
|
The Relative Efficiency of Clawback Provisions in Compensation Contracts
Michael Smith, Boston University | |||
| Discussant: Erica Harris, Temple University | |||
| Session 2.5 Accounting, Behavior and Organizations | |||
| Accounting-1.5 CH | |||
| Moderator: Neil Wilner | |||
|
The Outcome Effect - An Examination of Memory Related Causes
Lasse Mertins, Towson University James H Long, Auburn University | |||
| Discussant: Bruce Oliver, Rochester Inst of Tech | |||
|
CONFIRMATORY BEHAVIORS IN TAXATION: FACTORS THAT INFLUENCE THE SEARCH FOR AND THE EVALUATION OF INFORMATION Sean M. Andre, York College of Pennsylvania | |||
| Discussant: Bilal Makkawi, Morgan State University | |||
|
A Re-Examination of the Factor Structure of the Academic Motivation Scale
Kenneth J Smith, Salisbury University | |||
| Discussant: Lasse Mertins, Towson university | |||
|
Evaluation of an Ethics Educational Intervention Using DIT-2 Results: Phase II
Howard F Buchan, SUNY-Oneonta Lisa M Flynn, SUNY-Oneonta | |||
| Discussant: Neil Wilner, University of North Texas | |||
| Session 2.6 Strategic and Emerging Technologies 1 | |||
| Accounting-1.5 CH | |||
| Moderator: Shifei Chung, Rowan University | |||
|
A Neural Network Approach to Estimating the Allowance for Bad Debt
Donald Thomas Joyner, Virginia Commonwealth Univ. Ruth W Epps, Virginia Commonwealth Univ. Heinz Weistroffer, Virginia Commonwealth Univ. | |||
| Discussant: Qi Liu, Rutgers University | |||
|
Automatic Classification of Accounting Literature
Vasundhara Chakraborty, Rutgers University Miklos A Vasarhelyi, Rutgers University Victoria Chiu, Rutgers University-Newark | |||
| Discussant: Margaret R. Garnsey , Siena College | |||
|
Process Mining: A New Research Methodology for AIS
Michael G Alles, Rutgers, The State University of New Jersey Mieke Jans, Hasselt University Miklos Vasarhelyi, Rutgers | |||
| Discussant: Sandra Zelka, Siena College | |||
| Session 2.7 Panel: What the Best College Teachers Do | |||
| Accounting-1.5 CH | |||
Presenter: Willliam A. Stahlin, Stevens Institute of Technology The session is designed to cause attendees to stimulate their thinking about how they teach and to provide ideas and energy about great teaching and what it takes to get there. There will be a discussion of what the best teachers: * Know about how we learn * How they prepare to teach * Expect of their students * How they conduct class and treat students | |||
| 3:30 PM - 4:00 PM | Break | ||
| 4:00 PM - 5:30 PM | Concurrent Session | ||
| Session 3.1 Governance (FARS 5) | |||
| Accounting-1.5 CH | |||
| Moderator: Jui-Chin Chang, Howard university | |||
|
Big or Small: Compensation Consultant Selection, Switch and CEO Pay
Naqiong Tong, University of Baltimore Wei Cen, Cornell University | |||
| Discussant: Jui-Chin Chang, Howard University | |||
|
Actuarial independence, client importance and pension assumptions
Divya Anantharaman, Rutgers | |||
| Discussant: Fang Sun, Temple University | |||
|
Associations between Internal and External
Corporate Governance Characteristics and the Consequences for Financial Reporting Quality Lihong Liang, Syracuse University | |||
| Discussant: Naqiong Tong, University of Baltimore | |||
|
"Post Sarbanes-Oxley Changes in the Composition of Boards: Have They Impacted Spending for Audit Services?" Timothy G Coville, St. John's University Gary Kleinman, Montclair State University | |||
| Discussant: Sheela Thiruvad, Morgan State University | |||
| Session 3.2 Valuation, Prediction, and Analysis (FARS 6) | |||
| Accounting-1.5 CH | |||
| Moderator: Jin Dong Park, Towson University | |||
|
Bankruptcy Prediction Using Non-Financial and Operational Measures
Salma S Ibrahim, Kingston University Cynthia B Lloyd, Indiana University - Purdue University Phyllis Y Keys, Morgan State University | |||
| Discussant: Jason Schloetzer, Georgetown University | |||
|
Using Past Earnings as a Benchmark: Does the Market Recognize Abnormal Earnings Growth from Analysts' Earnings Forecasts? Yin Yu, Oakland University | |||
| Discussant: Jan Williams, University of Baltimore | |||
|
Recognizing Environmental Liabilities surrounding CEO Turnover
Martin Freedman, Towson University Jin Dong Park, Towson University Jorge A Romero, Towson University | |||
| Discussant: Kang Cheng, Morgan State University | |||
| Session 3.3 Disclosure (FARS 7) | |||
| Accounting-1.5 CH | |||
| Moderator: Sha Zhao, Baruch College, City University of New York | |||
|
R&D investment, Disclosure and the Horizon Problem
Ram Ramanan, University of California-Davis Ronald A Dye, Northwestern University Ning Gong, University of New South Wales | |||
| Discussant: Varda Yaari, Morgan State University | |||
|
Managers' Segment Financial Reporting Choice: When Do Aggregated Segment-Level Earnings Differ from Firm-Level Earnings? Dana Y Hollie, Louisiana State University-Baton Rouge Elio Alfonso, Louisiana State University Shaokun Carol Yu, Northern Illinois University | |||
| Discussant: Ping Wang, Baruch College, City University of New York | |||
|
Consequences of Voluntary Disclosure for CEOs:
Evidence from Issuing Earnings Guidance in the Face of an Earnings Surprise Ping Wang, Baruch College, City University of New York | |||
| Discussant: Avinash Arya, William Patterson University | |||
|
Law Firms and Corporate Disclosure: Evidence from Regulatory Noncompliance
Jason Schloetzer, Georgetown University Preeti Choudhary, Georgetown University Jason Sturgess, Georgetown University | |||
| Discussant: Sha Zhao, Baruch College, City University of New York | |||
| Session 3.4 Tax 1 | |||
| Accounting-1.5 CH | |||
| Moderator: Buagu Musazi, Morgan State University | |||
|
Charitable Contributions That Can Save Taxes and Preserve History
C. Andrew Lafond, The College of New Jersey | |||
| Discussant: Dan Tinkelman, Hofstra University | |||
|
The Effect of Dividend Policy on Research and Development Spending
Buagu G.N. Musazi, Morgan State University Boyd Anthony Billings, Wayne State University | |||
| Discussant: Paige E. Gee, Temple Unviersity | |||
|
The trade-off between charity care and tax status in the merger decisions of not-for-profit hospitals Buagu G.N. Musazi, Morgan State University Boyd Anthony Billings, Wayne State University Angela B Andrews, Wayne State University | |||
| Discussant: Douglas P. Stives, Monmouth University | |||
|
The Robin Hood Tax
Steven Balsam, Temple University Paige E Gee, Temple University | |||
| Discussant: Buagu G. Musazi, Morgan State University | |||
| Session 3.5 Teaching Learning and Curriculum 2 | |||
| Accounting-1.5 CH | |||
| Moderator: Linda Flaming, Monmouth University | |||
|
The Accounting Boot Camp: Pros and Cons
J. Stephen Collins, University of Massachusetts-Lowell | |||
| Discussant: Fengyun Wu, Fengyun Wu | |||
|
GRUMLEY NANO TECH: RISK ASSESSMENT IN AUDIT PLANNING
Harry Howe, SUNY-Geneseo Richard H Gifford, SUNY-Geneseo | |||
| Discussant: Linda Flaming, Monmouth University | |||
|
Using Auditing Concepts to Discourage Academic Misconduct and Encourage Academic Engagement in College Students Daniel Tinkelman, Hofstra University | |||
| Discussant: Susan Sadowski, Shippensburg University | |||
|
FORMING GROUPS FOR A FINANCIAL ACCOUNTING PROJECT: ADDRESSING THE FREE-RIDER ISSUE
Richard A Bernardi, Roger Williams University | |||
| Discussant: Harry Howe, SUNY-Geneseo | |||
| Session 3.6 Panel: Increasing Diversity in the Accounting Profession | |||
| Accounting-1.5 CH | |||
Presenters: Marge O'Reilly-Allen, Rider University
Evelyn McDowell, Rider University
Maria Sanchez, Rider University
There have been many calls to increase diversity in the accounting profession.
The conclusions are consistent: The more diverse the accounting profession, the
better we will serve the public. Lack of diversity is of such concern that the
Treasury Department's Advisory Committee on the Auditing Profession
recommended the improvement of representation and retention of minorities in the
accounting profession. The lack appears to start at the university level in which
minorities are underrepresented in accounting programs.
| |||
| Session 3.7: CTLA - Strategies for Achieving Research-Teaching Synergies | |||
| Specialized Knowledge and Applications-1.5 CH | |||
Presenter: David Stout, Youngstown State University Session Description | |||
| 5:30 PM - 7:00 PM | Reception | ||
CTLA - Technology Tips and AAA Commons Activities | |||
Saturday, April 23, 2011 | |||
| 7:30 AM - 8:30 AM | Breakfast | ||
| Accounting-1.0 CH | |||
| 8:30 AM - 10:30 AM | CPE 5: Game Theory for Accounting | ||
| Finance-2.0 CH | |||
CPE Description | |||
| 8:30 AM - 10:00 AM | Concurrent Session | ||
| Session 4.1 Public interest 2 and 4.2 Financial Accounting (FARS 8) | |||
| Accounting-Advanced-1.5 CH | |||
| Moderator: Kevin Feeney, Franklin & Marshall College | |||
|
Accounting for Liquidity Transformation: An Example of Endogenous Financial Statements
Steven Schwartz, Binghamton Univeristy Anthony Meder, Ohio State University Richard Young, The Ohio State University Mark Wu, Binghamton University | |||
| Discussant: Nishi Sinha, Boston University | |||
|
Railroad Annual Reports: An Example of Early Stakeholder Reporting
Kevin Feeney, Franklin & Marshall College | |||
| Discussant: Steven Schwartz, Binghamton Univeristy, | |||
|
Strategic Financial Investments in the High-Tech Sector
Nishi Sinha, Boston University | |||
| Discussant: Kang Cheng, Morgan state University | |||
|
Do banks apply the additional discretion afforded by recent fair value accounting rule to convey accounting information---an examination of MBS valuation? Kang Cheng, Morgan State University | |||
| Discussant: Arthur Wharton, Towson University | |||
|
Reporting Beyond Measures of Central Tendency: An Idea
Bruce L. Oliver, Rochester Inst of Tech | |||
| Discussant: Kevin Feeney, Franklin & Marshall College | |||
| Session 4.3 Tax 2 | |||
| Accounting-1.5 CH | |||
| Moderator: Mark Aquiilio, st. John's University | |||
|
U.S. v. Deloitte LLP: A Major Victory for Taxpayers in the Battle over the Application of the Work Product Doctrine to Tax Accrual Workpapers Mark Aquilio, St John's University - Jamaica NY | |||
| Discussant: Roy W. Counts, Youngstown State University | |||
|
Individual Retirement Arrangements (IRAs): General Principles and Tax-Planning Opportunities through Funding Decisions Roy Wayne Counts, Youngstown State University Raymond J Shaffer, Youngstown State University David E. Stout, Youngstown State University | |||
| Discussant: Brian Greenstein, University of Delware | |||
|
The 100% Bonus Depreciation Rules and the Election for Corporations to Augment General Business Credits Donald T Williamson, The American University Philip F Jacoby, The American University | |||
| Discussant: Brian Greenstein, University of Delware | |||
|
DO TAX CREDITS DIMINISH R&D PRODUCTIVITY? THE CASE FOR LARGE
VERSUS SMALL FIRMS
Buagu G.N. Musazi, Morgan State University Boyd Anthony Billings, Wayne State University John Moore, Virginia State University William A Volz, Wayne State University | |||
| Discussant: Douglas Stives, Monmouth University | |||
| Session 4.4 Panel: Building Partnerships between Academics and IMA Practice Professionals | |||
| Accounting-1.5 CH | |||
Panelists: Donald Wygal, Rider University David Stout, Youngstown State University Jodi Ryan, Institute of Management Accountants Carl Shultz, CFS Consulting This panel of educators and practice professionals will focus on ways to better connect the richness of the workplace to academic settings. | |||
| Session 4.5: CTLA - Tackling Teaching Together | |||
| Specialized Knowledge and Applications-1.5 CH | |||
Presenters: Susan Crosson, Santa Fe College Tracie Nobles, Austin Community College Session Description | |||
| 10:00 AM - 10:30 AM | Break | ||
| 10:30 AM - 12:00 PM | Concurrent Session | ||
| Session 5.1 International Accounting 2 | |||
| Accounting-1.5 CH | |||
| Moderator: Mina Yu, Monmouth University | |||
|
Lifting the Rug: Differences in IFRS Integration in the European Union and the Persistence of Accounting Families Arno Forst, Kent State University - Kent Matt Geiszler, Kent State University - Kent | |||
| Discussant: Ramesh Narasimhan, Montclair State University | |||
|
Voluntary Annual Report Disclosures of Multinational Corporations: An Update
David J. Emerson, Virginia Commonwealth University Andrea Gouldman, Virginia Commonwealth University | |||
| Discussant: Arno Forst, Kent State University - Kent | |||
|
BIOCON: A CASE ON FINANCIAL REPORTING ISSUES
Rathin S Rathinasamy, Ball State University Minna Yu, Monmouth University Keryn Salter, U21 Global Chinmoy Sahu, U21 Global | |||
| Discussant: Shifei Chung, Rowan University | |||
|
Disclosure standards and sentiment-based noise
Henry Friedman, University of Pennsylvania | |||
| Discussant: Minna Yu, Monmouth University | |||
| Session 5.2 Public Interest and Government | |||
| Accounting-1.5 CH | |||
| Moderator: Philip Jacoby, American University?Kang Cheng, Morgan State Unviersity | |||
|
U. S. Government Financial Reporting Provides No Basis for Decision Making
Bernard H Newman, Pace University | |||
| Discussant: Philip Jacoby, American University | |||
|
Pension Accounting -A Case Study of Discount Rates and Amortization Periods Used by Connecticut Cities Roberta J Cable, Pace University Patricia Healy, Pace University-Westchester Ashton Vines, Pace University | |||
| Discussant: Patricia A. Patrick, Shippensburg University of Pennsylvania | |||
|
Predicting Fiscal Distress in Special District Governments
Patricia A Patrick, Shippensburg University of Pennsylvania John M. Trussel, Dalton State College | |||
| Discussant: Cynthia Lloyd, Indiana University - Purdue University Fort Wayne | |||
|
Dual-Class Vs. Single-Class Firms: Information Asymmetry
Lucy Lim, Howard University | |||
| Discussant: Avinash Arya, William Paterson University | |||
| Session 5.3 Strategic and Emerging Technologies 2 | |||
| Accounting | |||
| Moderator: Ruth Epps, Virginia Commonwealth University | |||
|
Usage of Technology in Audit: A Case Study with a Large Audit Firm
Miklos A Vasarhelyi, Rutgers University Silvia Romero, Montclair State University | |||
| Discussant: Yu Cong, Morgan State Unviersity | |||
|
Codification vs. US GAAP Hierarchy: A Study of Language and Application of New Terms
Sandra Lynn Zelka, Siena College Margaret R Garnsey, Siena College | |||
| Discussant: Vasundhara Chakraborty, Rutgers University | |||
|
Automating the process of taxonomy creation and comparison of taxonomy structures
Vasundhara Chakraborty, Rutgers University Miklos Vasarhelyi, Rutgers | |||
| Discussant: Jorge Romero McBride, Towson Unviersity | |||
| Session 5.4: Teaching Learning and Curriculum 3 | |||
| Accounting-1.5 CH | |||
| Moderator: Nancy Uddin, Monmouth University | |||
|
Ethical Reasoning of Business Students within the Context of Cultural Differences
Nancy Uddin, Monmouth University Linda J Flaming, Monmouth University Gilda M Agacer, Monmouth University | |||
| Discussant: Alfred Michenzi, Loyola University | |||
|
Changing Students' Perception of the Accounting Profession and the Accounting Major: A Successful Model Using the First Course in Accounting Jayne D. Maas, Winthrop University Kermit O Keeling, Loyola Maryland University Frank X. Bossle, Johns Hopkins University | |||
| Discussant: Nancy Uddin, Monmouth University | |||
|
Accounting Web-Based Learning Resources that Supplement Classroom Instruction
Cathalene R Bowler, Morgan State University Ira W. Bates, Florida A&M University Augustus Abbey, Morgan State University | |||
| Discussant: Yu-Ho Chi, Morgan State University | |||
| Session 5.5: Earnings Management and Compensation (FARS 9) | |||
| Accounting-1.5 CH | |||
| Moderator: Loretta N. Baryeh, Towson University | |||
|
Dual-class ownership structure and real earnings management
Pavinee Manowan, Chulalongkorn University Ling Lin, Umass Dartmouth | |||
| Discussant: Qian Hao, Wilkes University | |||
|
OPPORTUNISTIC INSIDER TRADING AND EARNINGS MANAGEMENT BEFORE SEASONED EQUITY OFFERINGS: THEORY AND EVIDENCE Loretta N Baryeh, Towson University Joshua Ronen, New York University-Stern School of Bus Peter Dadalt, Rhode Island University | |||
| Discussant: Ling Lin, Umass Dartmouth | |||
|
Cash compensation in the presence of the horizon problem
Qian Hao, Wilkes University | |||
| Discussant: Ki Kyung Song, Temple University | |||
|
Another consequence of SFAS 123R: Equity incentive grants to retirement-eligible CEOs
Ki Kyung Song, Temple University Steven Balsam, Temple University | |||
| Discussant: Stephani Mason, Rutgers University | |||
| Session 5.6: CTLA - Hands-on with AAA Online Resources | |||
| Specialized Knowledge and Applications-1.5 CH | |||
Presenter: Julie Smith David, Arizona State University Session Description | |||
| 12:00 PM - 2:00 PM | Steering Committee Meeting | ||