Menu

2015 Government and Nonprofit Section Midyear Conference

Preliminary Program

Search and/or Browse the Online Program Calendar

Thank you to KPMG Foundation for generously sponsoring the Government and Nonprofit Section Midyear Meeting!

 

Friday, March 27, 2015
   
7:30 am - 5:00 pm Registration

7:30 am - 8:00 am Continental Breakfast

8:00 am - 8:15 am Welcome and Introductions
Royce Burnett, GNP President, Southern Illinois University
Kenneth Smith, Central Washington University

8:15 am - 8:45 am AAA Building a Bridge to Our Future
Speaker: Bruce Behn, AAA President-Elect, The University of Tennessee

8:45 am - 10:00 am Municipality Economic Outlook
Accounting (Governmental) – 1.5 CH
Speaker: Carol O’Cleireacain, Deputy Mayor for Economic Policy, Planning & Strategy
10:00 am - 10:15 am Break

10:15 am - 11:30 am Plenary Session
Accounting (Governmental) - 1.5 CH
Speaker: John Hill, City of Detroit Chief Financial Officer

11:30 am - 1:00 pm Luncheon
Accounting (Governmental) -1.0 CH
GNP Issues Faced in Canada
Speaker: Mike Ferguson, Auditor General of Canada

1:00 pm - 2:15 pm Financial and Reporting Roadmaps for Municipalities
Accounting (Governmental) – 1.5 CH
Speaker: Joe Kowalski, KPMG Partner
Detroit Office Government and Not-For-Profit

2:15 pm - 3:30 pm GASB Update
Accounting (Governmental) – 1.5 Ch
Speaker: Dean Mead, GASB

3:30 pm - 3:45 pm Break

3:45 pm - 4:45 pm Economic Development
Accounting (Governmental) - 1.0 CH
Speaker: Bill Bohde, Senior Vice President of Sales and Marketing
Detroit Visitors and Convention Bureau

6:00 pm - 8:00 pm Offsite Dinner

Saturday, March 28, 2015
   
7:00 am - 8:00 am Saturday Breakfast with Research Roundtable Session
Accounting (Governmental) - 1.0 CH

Implementing CA/CM for Not-for-Profit Organizations
Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark
Stephen Kozlowski, Rutgers, The State University of New Jersey
Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark

Infrastructure Reporting and Pricing Uncertainty on Seasoned Municipal Bonds
Rebecca Bloch, Fairfield University
Justin Marlowe, University of Washington
Dean Michael Mead, Governmental Accounting Standards Board

Tilting at Windmills? The Quest to Improve Financial Reports of Indiana’s Local Governments
Larita J. Killian, Indiana University– Purdue University Columbus

8:00 am - 9:15 am Concurrent Sessions

Session 1.01: Auditing - Governmental
Auditing (Governmental) - 1.5 CH
Moderator: Saleha B Khumawala, University of Houston

Imitation Mediation: The Wilson Committee and the Travel of Efficiency Auditing.
Clinton Free, University of New South Wales
Vaughan S Radcliffe, University. of Western Ontario
Mitchell Stein, University. of Western Ontario
Discussant: Deniz A Appelbaum, Rutgers, The State University of New Jersey, Newark

The Effect of State Regulation on School District Auditor Choice and Internal Control Reporting.
Randal J Elder, Syracuse University
Alfred Yebba, Syracuse University
Discussant: Shawn Jacob Gordon, University of Illinois-Urbana-Champaign

Geographic Proximity Between Municipalities and Auditors and Internal Control Reporting
Kevin T. Rich, Marquette University
Dennis M. Lopez, The University of Texas at San Antonio
Discussant: John Kurpierz, Institute for Better Governance, SPC

Session 102: Bond Markets and Participants
Finance - 1.5 CH
Moderator: Barry R. Marks, University of Houston–Clear Lake

Investigating Private Information in the Public Sector: A Study of the Municipal Bond Rating Process
Amanda Beck, The University of Alabama
Peter M .Johnson, The University of Alabama, Tuscaloosa
Linda M. Parsons, The University of Alabama, Tuscaloosa
Discussant: Makila Major, University of Memphis

Does Financial Advisor Quality Improve Liquidity and Issuer Benefits in Segmented Markets? Evidence from the Municipal Bond Market
Kenneth Daniels, Virginia Commonwealth University
Jack W. Dorminey, West Virginia University
Brent Smith, Virginia Commonwealth University
Jayaraman Vijayakumar, Virginia Commonwealth University
Discussant: Robert J. Eger, Naval Postgraduate School

The Economic Value of Rating Outlooks in the Municipal Securities Market
Sharon Kioko, Syracuse University
Craig L. Johnson, Indiana University
Discussant: Julia Davidyan, University of Wisconsin–Whitewater

9:15 am - 10:30 am CONCURRENT SESSIONS

Session 2.01: Governmental Accounting Disclosures
Accounting (Governmental) - 1.5 CH
Moderator: Patricia Derrick, Drexel University

GASB Statement No. 18 Revisited: The Relationship between Landfill Disclosure and Municipal Bond Costs
Kathryn J. Jervis, University of Rhode Island
Allan Graham, Zayed University
Discussant: Randall L Kinnersley, Western Kentucky University

Information Relevance of GASB-34 Financial Statements
Sharon Kioko, Syracuse University
Craig L. Johnson, Indiana University
Discussant: Renee Flasher, Ball State University

The Moderating Affect of Government Ownership on the Relationship between Corporate Governance Mechanisms and Voluntary Disclosure among Saudi PLCs
Yaseen Al-Janadi, Qatar University
Discussant: Kelly G. Noe, Stephen F. Austin State University

Session 2.02: Teaching and Governance
Regulatory Ethics - 1.5 CH
Moderator: Ola Marie Smith, Western Michigan University

Government Lobbying on Employer Pension Accounting and Reporting
Mary S Stone, The University of Alabama
Gregg Bell, The University of Alabama
Discussant: Colleen M Boland, University of Wisconsin–Milwaukee

How to Face Financial Reality: An Interdisciplinary Network Model of Local Governance Actors
Ottalee H. Schiffel, Valparaiso University
Ken Smith, Central Washington University, Des Moines
John Kurpierz, Institute for Better Governance, SPC
Discussant: Dara M. Marshall, Miami University

Current State of Governmental/Not-for-Profit Accounting in Accounting Programs
Barbara Jean Eide, University of Wisconsin–La Crosse
Discussant: Mary Fischer, The University of Texas at Tyler

10:30 am - 11:00 am Break

11:00 am - 12:15 pm CONCURRENT SESSIONS

Session 3.01: Understanding Financial Markets and Financial Condition
Finance - 1.5 CH
Moderator: Alan Keith Styles, California State University, San Marcos

Municipal Accounting Restatements and Top Financial Manager Turnover
Kevin T. Rich, Marquette University
Jean Xueqing Zhang, Virginia Commonwealth University
Discussant: Amanda Beck, The University of Alabama

Does Timeliness of Financial Information Matter in the Governmental Sector?
Chris Edmonds, The University of Alabama at Birmingham
Jennifer Echols Edmonds, The University of Alabama at Birmingham
Beth Y. Vermeer, University of Delaware
Thomas E. Vermeer, University of Delaware
Discussant: Tammy R. Waymire, Northern Illinois University

A Preliminary Investigation of Fiscal Sustainability Reporting by the U.S. Government: Understandability and Usefulness
Veronique Frucot, Christopher Newport University
Discussant: Jordan Alleyne Rippy, The University of Alabama

Session 3.02: Nonprofit Accounting
Accounting - 1.5 CH
Moderator: John D. Rossi, Moravian College

Determinants of Nonprofit Lobby Expense
Erica Harris, Rutgers, The State University of New Jersey, Camden
Ryan D. Leece, The University of Alabama at Birmingham
Daniel Gordon Neely, University of Wisconsin–Milwaukee
Discussant: Marc Morris, Southern Illinois University Carbondale

Public College and University Net Position; A Review of the Past Decade
Mary Fischer, The University of Texas at Tyler
Treba A. Marsh, Stephen F. Austin State University
Discussant: Michelle Harding, The University of Tennessee

Public Charity Status and Revenue Misreporting in the Not-for-Profit Sector
Shawn Jacob Gordon, University of Illinois at Urbana–Champaign
Anne Margaret Thompson, University of Illinois at Urbana–Champaign
Discussant: Aleksandra B. Zimmerman, Case Western Reserve University

12:15 pm - 2:00pm Lunch and Executive Committee Meeting

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.