Menu

2015 Conference of the Public Interest Section and Doctoral/New Scholar Consortium

Preliminary Program

Friday, March 27, 2015 – Doctoral/New Scholar Consortium
Preliminary Program

Friday, March 27,2015 – Research Conference
7:00am – 5:00pm Registration

7:30am – 8:00am Continental Breakfast for Doctoral / New Scholar Consortium Participants

8:00 am – 11:45 am Doctoral / New Scholar Consortium Presentations

12:00pm – 1:30pm Lunch
Speaker: Jeanette M. Franzel, Board Member, Public Company Accounting Oversight Board

1:30pm – 2:30pm Panel Session 1: The U.S. National Debt and the Public Interest.
Facilitator: Patrick Kelly, Providence College

2:30pm – 3:45pm General Session 1: Audit and Corporate Governance
Moderator: Melvin A. Lamboy-Ruiz, Iowa State University

Are Auditors Doing Enough to Advocate for Better Accounting from among Acceptable Alternatives? A Twenty-Year Retrospective on the 1994 Advisory Panel on Auditor Independence Dennis Caplan, University at Albany (SUNY)
Discussant: Steven Thornburg, University of Wisconsin – La Crosse

The Director Reputation Hypothesis and the Usefulness of Leadership Structure Justifications: A Content Analysis
Xiaoyan Cheng, University of Nebraska – Omaha
David Smith, University of Nebraska – Lincoln
Paul Tanyi, University of Nebraska – Lincoln
Discussant: Janet Souza, Penn State Abington

XBRL Mandate and Timeliness of Financial Reporting: Do XBRL Filings Take Longer?
Hui Du, University of Houston – Clear Lake
Kean Wu, Rochester Institute of Technology
Discussant: TBD

3:45pm – 4:00pm Break

2:30pm – 3:45pm General Session 2: Taxation
Moderator: Martin Stuebs, Baylor University

The Influence of Client Attributes and the Firm's Client Service Climate on Tax Professionals
Amy M. Hageman, Kansas State University
Dann G. Fisher, Kansas State University
Discussant: Cynthia Krom, Franklin and Marshall University

Are Socially Responsible Firms Less Likely to Expatriate? An Examination of Corporate Tax Inversions
Henry He Huang, Yeshiva University
Li Sun, University of Tulsa
T. Robert Yu, University of Wisconsin – Whitewater
Discussant: Amy M. Hageman, Kansas State University


An Experiential Investigation of Tax Provider-Client Interactions
Donna D. Bobek, University of South Carolina
Derek Dalton, Clemson University
Amy M. Hageman, Kansas State University
Discussant: Christine Earley, Providence College

5:15am – 5:30pm Presentation: Embracing the Future: The Public Interest Section's Social Media Project
Michael Kraten, Providence College

5:30am – 6:30am Reception

Saturday, March 28,2015 – Research Conference
7:00am – 5:00am Registration

7:30am – 8:30am Breakfast/Research Forum 

Table 1, Paper 1. Ethical Attitudes of U.S. Public Sector Accountants: Recent Evidence from a Practitioners' Survey
Charles Stanley, Baylor University

Table 1, Paper 2. What is Accuracy? Problematizing a Basic Accounting Construct
Louella Moore, Washburn University

Table 2, Paper 1. Making Tax Havens Work: The Necessity of Tax Professionalism
Martin Stuebs, Baylor University
Janie Whiteaker-Poe, Baylor University

Table 2, Paper 2. Fracking on Public Land: An Empirical Study of Inspection Results for Natural Gas Drillers
John Pendley, Susquehanna University

Table 3, Paper 1. Reckonings and Metaphors
Paul Williams, North Carolina State University

Table 3, Paper 2. The Structure of the Public Accounting Industry and the Public Interest
Wm. Dennis Huber, Capella University

Table 4, Paper 1. The Impact of Non-Executive Directors' Remunerations on Earnings Management of Listed Deposit Money Banks in Nigeria
Ali Ibrahim Labaran, Brunel University
Modibbo Abubakar, Ahmadu Bello University

Table 4, Paper 2. Conservatism and Accountants' Responsibility for Sustainable Public Pensions
Steven Thornburg, University of Wisconsin - La Crosse
Sergey A. Komissarov, University of Wisconsin - La Crosse
Kirsten M. Rosacker, Minnesota State University - Mankato


Table 5, Paper 1. Corporate Social Responsibility Performance and Outsourcing: The Case of the Bangladesh Tragedy
Daniel G. Paik, University of Richmond
Kip Krumwiede, Institute of Management Accountants
Brandon B. Lee, Indiana University Northwest

Table 5, Paper 2. Meeting the Ultimate Challenge: The Federal Budget Project
Patrick Kelly, Providence College
Cassandra Rohland, University of Massachusetts - Lowell

Table 6, Paper 1. Profitability and Ethical Considerations over Preventative Prenatal Care Services in Central Nigeria
Abolasade Afolabi, Walden University
Roger Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury
Fabian A. Baapogmah, Walden University

Table 6, Paper 2. Indirect Evidence of Insider Trading Prior To and After Earnings Announcements
Zigan Wang, Columbia University
Roger W. Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury

Table 7, Paper 1. An Analysis of SEC Enforcement Actions Against CPAs: Motivations and Outcomes
Cynthia Krom, Franklin and Marshall University

Table 7, Panel 2. Preparedness and Professionalism: The Dearth of Mandatory Information Technology Skills for Accountants
Cynthia Krom, Franklin and Marshall University
Satina Williams, Brooklyn College

8:30am – 10:00am General Session 3: Whistleblowing and Ethics
Moderator: Bai, Washington & Lee University

Professionalism in Crisis and Crisis in Professionalism: The Ethicality of the Accounting Profession's Political Activity
Lisa Baudot, University of Central Florida
Robin W. Roberts, University of Central Florida
Dana M. Wallace, University of Central Florida
Discussant: Sue Ravenscroft, Iowa State University


Protect or Pay: Promoting Internal Whistleblowing
Cynthia P. Guthrie, Bucknell University
Eileen Z. Taylor, North Carolina State University
Discussant: Stephen Perreault, Providence College

Modeling Management Accountants' Whistleblowing Intentions: Applying the Theory of Planned Behavior and the Fraud Triangle
J. Owen Brown, Baylor University
Jerry Hays, St. Edward’s University
Martin Stuebs, Baylor University
Discussant:
Eileen Z. Taylor, North Carolina State University

The Effects of Perceived Intensity of Emotional Distress, Moral Affect, and Consideration of Outcome on Responsibility Assessment
Suparak Janjarasjit, Mahasarakham University
Siew H. Chan, Nova Southeastern University
Discussant: Roger Mayer, SUNY College at Old Westbury

10:00am – 10:15am Break

10:30am – 12:00pm General Session 4: Topics in Education and Healthcare
Moderator: Matthew Keane, Providence College

Symbolic Legitimation through Accounting Journal Rating Projects: The Role of Accrediting Agencies
Louella Moore, Washburn University
Discusssant: Mitchell Stein, University of Western Ontario

Can Gown Help Town? Exploring the "Gap" Between Accounting Practice and Academia and Providing a Theory for Why it Exists
Rebecca Bloch, Fairfield University
Gary Kleinman, Montclair State University
Amanda Peterson, East Carolina University
Discussant: Louella Moore, Washburn University

Is Hospital Chargemaster an Innocuous Accounting Tool or a Revenue Enhancing Device?
Ge Bai, Washington & Lee University Discussant: Michael Kraten, Providence College

The Quality of Information on Hospital Performance: Comparison between Audited Financial Statements and Medicare Cost Report
Melvin A. Lamboy-Ruiz, Iowa State University
Won G. No, Rutgers University
Discussant: TBD

12:00pm – 1:30pm Lunch
Speaker: Christine Botosan , AAA President
AAA Building a Bridge to Our Future

1:45pm – 3:15pm Panel Session 2: Reclaiming the Public Interest.
Facilitator: Martin Martinoff, AuditFutures, Institute of Chartered Accountants in England and Wales.

3:15pm – 3:30pm Break

3:30pm – 5:00pm General Session 5: Corporate Social Responsibility
Moderator: TBD

Disclosures on Corporate Social Responsibility: Perspectives from Sell-Side and Buy-Side Financial Analysts
Joanna Krasodomska, Cracow University of Economics
Charles H. Cho, ESSEC Business School
Discussant: Amanda Peterson, East Carolina University

Is Current CSR Reporting Practice in the USA Biased? Evidence from the Content of CSR Reports
Mi Zhou, Virginia Polytechnic Institute and State University
Discussant: Wm. Dennis Huber, Capella University

Investor Views of CSR Activities: Evidence from Shareholder Voting in Director Elections and Say-on-Pay Votes
Charlie Cullinan, Bryant University
Lois Mahoney, Eastern Michigan University
Pamela B. Roush, University of Central Florida
Discussant: David B. Smith, University of Nebraska – Lincoln

Does the Choice of CSR Performance Rating Provider Matter?
Lies Bouten, IESEG School of Management
Charles H. Cho, ESSEC Business School
Giovanna Michelon, University of Padova
Robin W. Roberts, University of Central Florida
Discussant: Kean Wu, Rochester Institute of Technology

5:30pm – 6:30pm Closing reception

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.