Preliminary Program

Friday, March 13, 2015
9:00 am – 12:00 pm	Pre-Conference Workshop Sponsored by:
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
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
3:15 pm – 3:45 pm	Break
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
6:00 pm – 7:30 pm	Reception
Saturday, March 14, 2015
7:00 am – 8:30 am	Continental Breakfast
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
10:00 am – 10:30 am	Break
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
12:00 pm – 1:30 pm	Lunch Speaker: Steve Albrecht, Brigham Young University Lessons Learned From a Fraud-Fighting Career
1:30 pm – 1:45 pm	Break
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
3:15 pm – 3:45 pm	Break
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

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.

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