Friday, March 13, 2015 |
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9:00 am – 12:00 pm |
Pre-Conference Workshop
Sponsored by:
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12:00 pm – 2:00 pm |
Lunch
Speakers:
Bruce Behn, AAA President-Elect
AAA Building a Bridge to Our Future
Brian Fox, Confirmation.com
Fraud and Alibaba
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2:15 pm – 3:15 pm |
General Session
1.01 Teaching Case
Simply Soups Inc., Teaching Case
Brian Fox, Confirmation.com
1.02 Litigation Support Best Practices:Panel
Moderator: Donald Larry Crumbley, Louisiana State University - Baton Rouge
Panelists:
Donald Larry Crumbley, Louisiana State University - Baton Rouge
Lester E Heitger, Missouri State University
William C. Barrett, George Mason University
1.03 Technology Trends Affecting Forensic Accounting Investigations
Moderator: Patricia A. Johnson, Canisius College
Panelists:
Patricia A. Johnson, Canisius College
Linda Volonino, Canisius College
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3:15 pm – 3:45 pm |
Break
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3:45 pm – 5:15 pm |
Concurrent Sessions
2.01 Corporate Governance and Expert Witnesses
Moderator: Cynthia P Guthrie, Bucknell University
Applications for SEC's Accounting Quality (Robocop) Model
Hugh D Grove, University of Denver
Mac Clouse, University of Denver
Measuring Damages in Federal Securities Fraud Cases
Christine Crawford Cheng, Louisiana State University - Baton Rouge
Donald Larry Crumbley, Louisiana State University - Baton Rouge
Determining the Significance of Bias Factors on Daubert Challenges of Accountants
Madeline Domino, Mercer University - Macon
Matthew Stradiot, John Carroll University
Mariah Clare Webinger, John Carroll University
Mom's Money is Missing: Bank Records Analysis in a Fraud Examination Case
David O'Bryan, Pittsburg State University
Jeffrey J Quirin, Wichita State University
2.02 Fraud Detection Through Interviews
Moderator: Cynthia L Krom, Franklin & Marshall College
"Power Poses" and Interviewer Effectiveness in Audits and Fraud Investigations
Cynthia L Krom, Franklin & Marshall College
Discussant: Timothy Eaton, Miami University
Fraud Examination Activities
Patricia A Johnson, Canisius College
Discussant: William C. Barrett, George Mason University
Avatar Interviewers: Tireless, Dedicated Investigative Partners
Richard G Brody, University of New Mexico
Matthew D Pickard, University of New Mexico
Discussant: Carl Pacini, University of South Florida-St. Petersburg
2.03 Forensics and Valuation Within Accounting Curriculums
Moderator: Preston Willcox, AICPA
Panelists:
Preston Willcox, AICPA
Timothy A Pearson, Georgia Southern University
Keith F Sellers, University of Denver
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6:00 pm – 7:30 pm |
Reception
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Saturday, March 14, 2015 |
7:00 am – 8:30 am |
Continental Breakfast
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8:30 am – 10:00 am |
General Session
Why Many Audits Still Fail to Detect Fraud and How We Can Improve These Outcomes?
Moderator: Mary-Jo Kranacher, CUNY
Panelists:
Mary-Jo Kranacher, CUNY
Sara Melendy-Kern, Gonzaga University
Zabihollah Rezaee, University of Memphis
Richard Riley, West Virginia University
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10:00 am – 10:30 am |
Break
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10:30 am – 12:00 pm |
Concurrent Session
3.01 Fraud Prevention and Audit
Moderator: Madeline Domino, Mercer University - Macon
The Impact of Forensic Auditing on Audit Quality: An Empirical Study of Fraud Detection in Fraudulent Financial Reporting in Egypt
Mohamed Gamal Abdelhalim, Faculty of Commerce - Mansoura University
Discussant: Darin Kip Holderness, West Virginia University
A Large Scale Reexamination of Auditor Tenure and Financial Reporting Fraud Pre and Post Sarbanes-Oxley Act of 2002
Mohammad J Abdolmohammadi, Bentley University
Kwadwo N Asare, Bryant University
Discussant: Josh Filzen, University of Nevada, Reno
Economic Consequences of Financial Statement Fraud Incidents and the Role of Short-Sellers and Auditors in Detecting Them
Zabihollah Rezaee, University of Memphis
Yu Chen, Texas A&M International University
Discussant: Shawn Xu, University of Wyoming
3.02 Forensic Accounting, Historical Perspecitves
Moderator: Wm. Dennis Huber, Capella University
Breakdowns in Internal Controls over Bank Trading Information Systems: The Case of the Fraud at Societe Generale
Charles Baker, Adelphi University
Bruno Cohanier, Neoma Business School
Nancy J. Leo, Adelphi University
Discussant: Wm. Dennis Huber, Capella University
Topics and Methods in Forensic Accounting Research
Wm. Dennis Huber, Capella University
James A DiGabriele, Montclair State University
Discussant: Joshua Cieslewicz, Utah Valley University
Financial Forensic Certification
Karen Grossman Tabak, Maryville University
Discussant: Charles Baker, Adelphi University
3.03 Teaching Cases - Fraud
Moderator: Laxmikantham Padakanti, Addis Ababa University
Stacked Discovery Learning to Develop a Forensic Accounting Mindset
Wallace R Wood, University of Cincinnati
Gary P Schneider, Quinnipiac University
Discussant: Susan Hass, Simmons School of Management
A Tax Return is Worth More Than a 1,000 Words: The Case of the Interview with the IRS-CI
David O'Bryan, Pittsburg State University
Jeffrey J Quirin, Wichita State University
Discussant: Wallace R Wood, University of Cincinnati
Caterpillar's Lessons Learned in China
Priscilla A Burnaby, Bentley University
Susan Hass, Simmons College
Discussant: David O'Bryan, Pittsburg State University
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12:00 pm – 1:30 pm |
Lunch
Speaker: Steve Albrecht, Brigham Young University Lessons Learned From a Fraud-Fighting Career
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1:30 pm – 1:45 pm |
Break
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1:45 pm – 3:15 pm |
Concurrent Session
4.01 Fraud Prevention and Audit
Moderator: Ricardo Colon, Lamar University
Independent auditors' responsibilities for violations of anti-bribery provisions under the U.S. Foreign Corrupt Practices Act: Auditing for bribes
Ricardo Colon, Lamar University
David Rose, Lamar University
Discussant: David Sinason, Northern Illinois University
Corporate Social Responsibility and Financial Reporting Quality: Evidence from Restatements
Yi-Hung Lin, National Cheng Kung University
Hua-Wei Huang, National Cheng Kung University
Chih-Chen Lee, Northern Illinois University
Mark E Riley, Northern Illinois University
Discussant: Jacquelyn S. Moffit, Louisiana State University
Internal Control Material Weaknesses and Foreign Corrupt Practices Act Violations
Chih-Chen Lee, Northern Illinois University
Hua-Wei Huang, National Cheng Kung University
Yi-Hung Lin, National Cheng Kung University
Meghann Abell Cefaratti, Northern Illinois University
Discussant: Masumi Nakashima, Chiba University of Commerce
4.02 Fraud/Forensic Accounting
Moderator: Oscar J Harvin, Florida Atlantic University
Pass the Plate Please: A study of the un-saintly embezzlement and misappropriation of church funds
Ryan Thornhill, Ernst & Young LLP
Madeline Domino, Mercer University - Macon
Carmelita Troy, Andrews University
Discussant: Cynthia L Krom, Franklin & Marshall College
When Subtle Performance Monitoring Helps, Really Helps, and Hurts: The Impact of Psychological Entitlement and Monitoring Environment on Performance and Misreporting
Darin Kip Holderness, West Virginia University
Kari Joseph Olsen, University of Southern California
Todd A Thornock, Iowa State University
Discussant: Bo-Tsang Alex Liau, National Chengchi University
Collusive Accounting Supervision and Economic Culture
Darin Kip Holderness, West Virginia University
Joshua Cieslewicz, Utah Valley University
Discussant: Eric Johnson, University of Wyoming
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3:15 pm – 3:45 pm |
Break
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3:45 pm – 5:15 pm |
Concurrent Sessions
5.01 Fraud and Accounting Behavior
Moderator: Mohammad J Abdolmohammadi, Bentley University
Protect or Pay: Promoting Internal Whistleblowing
Cynthia P Guthrie, Bucknell University
Eileen Z Taylor, North Carolina State University
Discussant: Mariah Clare Webinger, John Carroll University
The Association between Follower Personal Characteristics and Intended Compliance with Leader Directives to Commit Financial Statement Fraud
Eric N Johnson, University of Wyoming
Linda Achey Kidwell, University of Wyoming
D. Jordan Lowe, Arizona State University - Tempe
Philip M J Reckers, Arizona State University - Tempe
Discussant: Cynthia P Guthrie, Bucknell University
A Preliminary Investigation of Forensic Accounting Certification Quality
Madeline Domino, Mercer University - Macon
Gabrielle Giordano, John Carroll University
Mariah Clare Webinger, John Carroll University
Discussant: Oscar J Harvin, Florida Atlantic University
5.02 Fraud/Forensic Accounting
Moderator: Karen Grossman Tabak, Maryville University
Corporate Fraud Culture: Re-Examining the Corporate Governance and Performance Relation
Ellie June Chapple, Queensland University of Tech
David Tan, University of new South Wales
Kathleen Walsh, Australian National University
Discussant: Diane Matson, University of St. Thomas
Green Tech Manufacturing Company: Fraud and the Independent Auditor
Diane Matson, University of St. Thomas
Lawrence Chui, University of St. Thomas
Discussant: Karen Grossman Tabak, Maryville University
The Persuasion of Forensic Accountant's Reports in the Courts of Statutory Law System
Bo-Tsang Alex Liau, National Chengchi University
Discussant: Ellie June Chapple, Queensland University of Tech
5.03 Bringing Sexy Back: Fraudulent Financial Reporting Continues to Affect U.S. Businesses, but this Time Regulators are on the Lookout
Moderator: Ricardo Colon, Lamar University
Panelist:
Ricardo Colon, Lamar University
David Woodcock, U.S. Securities and Exchange Commission
David Rose, Lamar University
Clare Burns, Lamar University
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