Menu

2015 ATA Midyear Meeting
Inaugural Teaching and Curriculum Conference

Program

Thursday, February 26, 2015
   
7:30 AM - 6:30 PM Teaching & Curriculum Conference

Sponsored by the KPMG Foundation 

7:30 AM - 6:00 PM Doctoral Consortium

Sponsored by the KPMG Foundation 

Friday, February 27, 2015
 

Support for the 2015 Midyear Meeting from our
Platinum Sponsors is gratefully acknowledged.

Sponsored by the KPMG Foundation
   
7:00 AM - 8:30 AM Continental Breakfast

7:30 AM - 8:30 AM
Taxes - 1.0 CH
Research Forum & Effective Learning Strategies

Negative Media Coverage and Corporate Tax Avoidance
Shannon Chen, University of Texas at Austin
Kathleen Powers, University of Texas at Austin
Bridget Stomberg, University of Georgia

The Cost of Compliance: FIN 48 and Audit Fees
Matthew Erickson, University of Arizona-Tucson
Nathan C. Goldman, University of Arizona-Tucson
James Stekelberg, University of Arizona-Tucson

Deferred Compensation: Alignment or Agency?
Sarah Fulmer, Cal State Fullerton
James Ang, Florida State University
Yingmei Cheng, Florida State University

An Examination of the Readability of Tax Footnotes
Kerry Inger, Auburn University
Michele Meckfessel, Case Western Reserve University
Weiguo (Patrick) Fan, Virginia Tech University
Jamie Zhou, Virginia Tech University

Firm Tax Uncertainty, Cash Holdings, and the Timing of Large Investment
Martin Jacob, WHU-Otto Beisheim School of Management
Kelly Wentland, University of North Carolina-Chapel Hill
Scott Wentland, Longwood University

Why Do Firms Leave the U.S. and How Does the Market View Them? The Case of Corporate Inversions
Inder K. Khurana, University of Missouri-Columbia
Stevanie S. Neuman, University of Missouri-Columbia

Splitting the Difference: Acquisition Premiums and Investment Income Taxes
Paul Mason, University of Texas at Dallas

Plickers Use in the Classroom
Ramon P. Rodriguez, Murray State University
Wayne A. Tervo, Murray State University

Firm Diversification, Corporate Governance and Tax Avoidance
Suyan Zheng, University of Cincinnati

8:30 AM - 10:00 AM
Taxes - 1.5 CH
Plenary Session

A Discussion of Tax Policy: A Glimpse into the Future
Moderator: Martin A. Sullivan, Tax Analysts

Panelists:
Thomas A. Barthold, Joint Committee on Taxation
Mark J. Mazur, Treasury Department

10:00 AM - 10:30 AM Break

10:30 AM - 12:00 PM
Taxes - 1.5 CH
Panel Session

Base Erosion and Profit Sharing (BEPS) and
International Tax Reform

Moderator: Tom Neubig, OECD

Panelists:
Mindy Herzfeld, Tax Analysts
David Lenter, Joint Committee on Taxation
Victoria Perry, International Monetary Fund

12:00 PM - 1:30 PM
Taxes - 1.0 CH
Lunch
Guest Speaker: Ed Karl, AICPA

1:30 PM - 3:00 PM
Taxes - 1.0 CH
Concurrent Sessions

New Faculty Research
Moderator: Tom Schulz, Western Michigan University

The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting
Andrew Finley, University of Arizona-Tucson
Discussant: Luke Watson, University of Florida

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance
Paul Demere, University of Illinois-Urbana-Champaign
Michael P. Donohoe, University of Illinois-Urbana-Champaign
Petro Lisowsky, University of Illinois-Urbana-Champaign
Discussant: Jaron Wilde, University of Iowa

IRS Attention
Zahn Bozanic, The Ohio State University
Jeffrey Hoopes, Ohio State University
Jacob Thornock, University of Washington-Seattle
Braden Williams, University of Washington-Seattle
Discussant: Alex Edwards, University of Toronto

Connecting Tax Practice Professionals with Academics
Moderator: Hughlene Burton, UNC-Charlotte

Panelists:
Lisa Cines, Dixon Hughes Goodman LLP
Wayne Corini, Grant Thornton LLP
Mark Hellmer, EY LLP
Troy Lewis, Heritage Bank and BYU

3:00 PM - 3:30 PM Break

3:30 PM - 5:00 PM
Taxes - 1.5 CH
Concurrent Sessions

Ongoing Research
Moderator: Charles Enis, Penn State University

The Market for Political Favors: Evidence from Congressional Hearings
Vishal Baloria, Boston College
Discussant: Katherine Drake, University of Arizona

Income Shifting under Losses
Arnt Hopland, Norwegian School of Economics
Petro Lisowsky, University of Illinois-Urbana-Champaign
Mohammed Mardan, ETH Zurich
Dirk Schindler, Norwegian School of Economics
Discussant: Kevin Markel, University of Iowa

Trade-Offs between Tax and Financial Reporting Benefits: Evidence from Taxable Acquisitions
Daniel P. Lynch, University of Wisconsin-Madison
Miles A. Romney, Michigan State University
Bridget Stomberg, University of Georgia
Daniel D. Wangerin, Michigan State University
Discussant: Stevie Neuman, University of Missouri

Innovations and Challenges in Teaching Tax
Moderator: Megan Burke, Texas A&M University-Commerce

Creating an Executive Compensation Plan: Three Corporate Tax Planning Cases*
G. Ryan Huston, Arizona State University
Janet M. Huston, Arizona State University
Janell L. Blazovich, University of St. Thomas-Minneapolis
*Winner of the 2014 ATA/Deloitte Teaching Innovation Award

Life's Two Certainties: An Estate and Gift Taxation Case
G. Ryan Huston, Arizona State University
Janet M. Huston, Arizona State University
*Winner of the 2013 ATA/Deloitte Teaching Innovation Award

To Convert or Not Convert: A Multi-Level Tax Analysis of S-Corporation Conversion with Excel
Allison L. Evans, University of North Carolina-Wilmington
William D. Brink, Miami University of Ohio
Lorraine S. Lee, University of North Carolina-Wilmington
Cherie J. Hennig, University of North Carolina-Wilmington

To Amend or Not to Amend: A Tax Consulting Case
Megan Burke, Texas A&M University-Commerce
Sandra K. Gates, Texas A&M University-Commerce

5:00 PM - 6:00 PM Committee Meetings

6:00 PM - 7:00 PM Reception

6:00 PM - 7:00 PM
Taxes - 1.0 CH
Research Forum for PhD Students from Austria, Belgium, and Germany

The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier
Stephan Alberternst, University of Paderborn, Germany

To Shift or Not to Shift? Intertemporal Income Shifting as a Response to the Introduction of the Risk Capital Allowance in Belgium
Kathleen Andries, KU Leuven, Antwerp, Belgium

Do Transfer Pricing Rules Distort R&D Investments?
Tobias Bornemann, WU, Austria

Shifting of Functions and Risks - The Main Drivers of BEPS?
Markus Gamm, University of Eichstatt-Ingolstadt, Germany

CCCTB or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Decisions
Regina Ortmann, University of Paderborn, Germany

Saturday, February 28, 2015
   
7:00 AM - 8:30 AM Continental Breakfast

8:30 AM - 9:30 AM
Taxes - 1.0 CH
Concurrent Sessions

Ongoing Research
Moderator: Rebekah (McCarty) Moore, Northeastern University

The Role of Revenue-Expense Mismatching in Explaining the Tax Fundamental's Ability to Predict Earnings Growth
Sangwan Kim, University of Massachusetts-Boston
Allison Koester, Georgetown University
Steve C. Lim, Texas Christian University
Discussant: Brad Lindsey, NC State University

Discretionary Cost Classification and the R&D Tax Credit
Stacie K. LaPlante, University of Wisconsin-Madison
Hollis Ashbaugh Skaife, University of California-Davis
Laura Swenson, Georgia State University
Daniel D. Wangerin, Michigan State University
Discussant: Erin Towery, University of Georgia

8:30 AM - 10:00 AM
Taxes - 1.5 CH
BEPS and Its Impact on the International Tax Environment for Multinational Groups - Insights from European Research and Teaching
Moderator: Caren Sureth, University of Paderborn

Panelists:
Christof Beuselinck, IESEG School of Management
Eva Eberhartinger, Vienna University of Economics and Business
Reinald Koch, Catholic University of Eichstatt-Ingolstadt
Jacco Wielhouwer, VU University Amsterdam

9:30 AM - 10:00 AM Break

10:00 AM - 12:30 PM Concurrent Sessions

10:00 AM - 12:30 PM
Taxes - 3.0 CH
JATA Conference Session I
Moderator: Ken Klassen, University of Waterloo

Competition, Taxes and Organizational Form
Michael Donohoe, University of Illinois-Urbana-Champaign
Petro Lisowsky, University of Illinois-Urbana-Champaign
Michael Mayberry, University of Florida
Discussant: Bryan Cloyd, Virginia Tech University

CEO Narcissism and Corporate Tax Sheltering
Kari Olsen, University of Southern California
James Stekelberg, University of Arizona-Tucson
Discussant: Jennifer Brown, Arizona State University

Cost Sharing Arrangements and Income Shifting
Lisa De Simone, Stanford University
Richard Sansing, Dartmouth College
Discussant: Scott Dyreng, Duke University

10:30 AM - 12:30 PM
Taxes - 2.0 CH
JLTR Conference Session I
Moderator: Blaise Sonnier, University of Colorado-Colorado Springs

The Kiddie Tax and Scholarship Income: An Analysis of the Unforeseen Tax Consequences Resulting from the Evolution and Execution of IRC 1(g) and a Roadmap for Reform
Thomas F. Madison, St. Mary's University
Kent W. Royalty, St. Mary's University
Rachael E. Rubenstein, St. Mary's University

A Historical Review and Prospective Modern-Day Assessment of the Non-Itemizer Charitable Contribution Deduction
Eric S. Smith, Weber State University

12:30 PM - 1:45 PM Lunch
Guest Speaker: Bruce Behn, AAA President-Elect, University of Tennessee

1:45 PM - 3:45 PM Concurrent Sessions
1:45 PM - 3:25 PM
Taxes - 2.0 CH
JATA Conference Session II
Moderator: Ken Klassen, University of Waterloo

The Effects of a Shared Interest and Regret Salience on Tax Evasion
William D. Brink, Miami University of Ohio
Richard A. White, University of South Carolina
Discussant: Amy Hageman, Kansas State University

The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters
Thomas Kubick, University of Kansas
Daniel Lynch, University of Wisconsin-Madison
Michael Mayberry, University of Florida
Thomas Omer, University of Nebraska-Lincoln
Discussant: Jeffrey Hoopes, Ohio State University

1:45 PM - 3:45 PM
Taxes - 2.0 CH
JLTR Conference Session II
Moderator: Tad Ransopher, Georgia State University

Whistleblower Determinations as a Ticket in to Tax Court
Sarah Webber, University of Dayton

The Controversy over Social Welfare Organizations
and Political Campaigns
Kenton D. Swift, University of Montana

3:30 PM - 4:00 PM Break

4:00 PM - 5:00 PM
Taxes - 1.0 CH
Concurrent Sessions

Ongoing Research
Moderator: Sean McGuire, Texas A&M University

How is Expertise Acquired and Shared by Professional Accountants? Evidence from Italian Statutory Auditors' Networks and Tax Avoidance
Pietro A. Bianchi, University of Miami
Diana Falsetta, University of Miami
Miguel A. Minutti-Meza, University of Miami
Eric H. Weisbrod, University of Miami
Discussant: G. Ryan Huston, Arizona State University

Ownership Structure and Tax Avoidance: Evidence from Agency Costs of State Ownership in China
Mark T. Bradshaw, Boston College
Guanmin Liao, Central University of Finance and Economics
Shuai Ma, American University
Discussant: Andrew Bauer, University of Illinois-Urbana-Champaign

Teaching Resources: Effective Learning Strategies
Moderator: Cathalene Bowler, University of Northern Iowa

The Use of Online Quizzes in an Introductory Tax Course
Amy M. Hageman, Kansas State University
Dann G. Fisher, Kansas State University

Investigation of the Impact of Student Learning Preferences (VARK) on an Active-Learning Project
Judith A. Sage, Texas A&M International University
Lloyd G. Sage, Texas A&M International University

Flipping the Tax Classroom to Engage Students and Increase Interest in Tax as a Profession
Mitchell Franklin, Syracuse University

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 credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

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 submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.

Copyright © 1998 - 2017 by American Accounting Association. All rights reserved.