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2015 Mid-Atlantic Region Meeting

Program

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Thursday, April 23, 2015
9:00 am–5:00 pm Doctoral/Junior Faculty Consortium

Coordinators:
Shifei Chung, Rowan University

Ramesh Narasimhan, Montclair State University

Sessions:

9:00 am - 10:30 am
Advice for Surviving the PhD Program and Beyond
Daniel Taylor, University of Pennsylvania

10:30 pm–10:45 am 
Break

10:45 am - 12:15 pm
Statistical Inference in Accounting Research
Shyam Sunder, Yale University

12:30 pm–1:30 am 
Lunch

‚Äč1:45 pm - 3:15 pm
Banks’ Financial Reporting and Financial System Stability
Stephen G. Ryan, New York University

3:15 pm–3:30 pm    
Break

3:30 pm - 5:00 pm
The Effect of Recognition versus Disclosure on Investment Efficiency
M. H. Franco Wong, University of Toronto

9:00 am–5:00 pm Continuing Professional Education Workshops

Coordinators:
Shifei Chung, Rowan University

Ramesh Narasimhan, Montclair State University



9:00 am–10:30 am Workshop 1: Assessing Fraud Risk from an Auditor’s Perspective
Accounting - 1.5 CH

Presenters: Danielle Lombardi, Villanova University
Ronald Lombardi,The College of New Jersey

10:30 pm–10:45 am Break

10:45 am–12:15 pm Workshop 2: Introduction to XBRL and The Audit Data Standards
Accounting - 1.5 CH

Presenter: Skip White - University of Delaware

1:45 am–3:15 pm Workshop 3: FASB Update for Selected Broad Based FASB Topics
Accounting - 1.5 CH

Presenter: John M. Fleming, SmartPros, LTD

3:15 pm–3:30 pm Break

3:30 pm–5:00 pm Workshop 4: Back to School with COSO: Exploring the Seventeen Principles of COSO 2013
Accounting - 1.5 CH

Presenters: Maureen P. Breen, Drexel University

4:00 pm–7:30 pm Exhibits

6:00 pm–8:00 pm Reception

Friday, April 24, 2015
7:00 am–4:00 pm Exhibits

7:30 am–8:30 am Breakfast

8:30 am–10:00 am

Concurrent Sessions

1.01 Auditing 1
Auditing-1.5 CH
Moderator: Kang Cheng, Morgan State University

Does the Audit Market Price Big 4 Experience in Non-Big 4 Firms?
Aleksandra B Zimmerman, Case Western Reserve University
Discussant: Henry Mburu, Morgan State University

Does Market Value Auditor’s Industry Expertise? Evidence from Restatements Setting
Amy E. JI, Saint Joseph's University
Hang Pei, George Washington University
Krishna R Kumar, George Washington University
Discussant: Hanmei Chen, Rowan University

Insider Ownership and Auditor Monitoring: Evidence from Dual-Class Firms
Arno Forst, Kent State University
Barry R Hettler, Kent State University - Kent
Discussant: Beixin Betsy Lin, Montclair State University

1.02 Financial Accounting and Reporting 1
Accounting-1.5 CH
Moderator: Daniel Tinkelman, Hofstra University

Labor Unemployment Concern and Corporate Discretionary Disclosure
Yuan Ji, George Washington University
Liang Tan, The George Washington University
Discussant: Han Jin West Verginia University

Do Manufacturing Firms Manage Nonoperating Costs to Meet the Earnings Benchmark at Zero?
Steven C. Hall, University of Nebraska - Kearney
William W. Stammerjohan, Louisiana Tech University
Laurie S. Swinney, University of Nebraska - Kearney
Discussant: Mostafa M. Maksy, Kutztown University of Penn

1.03 Management Accounting 1
Accounting-1.5 CH
Moderator: Stephanie Weidman, Rowan University

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
Discussant: Steven Balsam, Temple University

The Choice of Performance Measures in Performance-Vested Equity Compensation
Wan-ting Wu, University of Massachusetts-Boston
Discussant: Han-Up Park, Temple University

An Effective Response: Smoldering Crisis and Capacity Cost Management
Charles R. Thomas, Ecolehoteliere de Lausanne
C. J. Connolly, US Coast Guard Academy
Discussant: Brian Knox, University of Pittsburgh


1.04 Financial Accounting and Reporting 2
Accounting-1.5 CH
Moderator: Zhanel DeVides, Rutgers University - Camden

Fair Value Accounting Treated Unfairly by Accountants
Sadaharu Takeshima, Kanazawa University
George H. Sorter, New York University - Stern School of Bus
Discussant: Megan Jones, West Virginia University

How Diversification, Acquisitions and R&D Influence Decisions to Discontinue Operation
Yoshie Saito, Old Dominion University
Richard Lord, Montclair State University
Discussant: Natalya V. Khimich, Drexel University

Entrepreneurial Bias in Management Earnings Forecasts
Yu-Ho Chi, University of North Carolina - Pembroke
David A. Ziebart, University of Kentucky
Discussant: Alyssa Ong, West Virginia University

1.05 Emerging Research and Research Interaction 1
Moderator: Joseph Patrick Cunningham, Albright College

Characteristics of Corporate Level SEC AAERs
Kristy Schenck, Bucknell University

An Examination of the Impact of Culture on IFRS Risk Disclosures for Firms that Cross-List in the U.S.
Carmen B. Rios-Figueroa, University of Puerto Rico-Rio Piedras

An Investigation of the Use and Impact of Big Data Analytics - The Case of Nonprofit  Organizations
Janet F. Phillips, Southern Connecticut State University

1.06 Panel Discussion 1
Moderator: Paul Cowley, Cabrini College

Technological Advantages and Pitfalls of Delivering Accounting Content

Panelists:
Ann D Servey, Cabrini College
Carlo Silvesti, Gwynedd Mercy University

10:00 am–10:30 am Break

10:30 am–11:45 am Concurrent Sessions

2.01 Financial Accounting and Reporting 3
Accounting-1.5 CH
Moderator: Ramesh Narasimhan, Montclair State University

Financial Engineering and the Arms Race between Accounting Standard Setters and Preparers
Ronald A. Dye, Northwestern University
Jonathan Glover, Carnegie Mellon University
Shyam Sunder, Yale University
Discussant: Steven Balsam, Temple University

2.02 Public Interest 1
Accounting-1.5 CH
Moderator: Mostafa M. Maksy, Kutztown University of Penn

The Role of Adverse Selection, Moral Hazard and Operational Inefficiency in Bank Failures: An Emerging Market Evidence
Ihsan Isik, Rowan University
Hulusi C. Uysal, University of Pennsylvania - UPENN
Daniel Folkinshteyn Rowan University
Discussant: Abdullah Kumas, University of Richmond

The Impact of EPA Penalties on Financial Performance
Jorge Romero, Towson University
Martin Freedman, Towson University
Discussant: Stephanie Weidman, Rowan University

A Closer Look at the Surrounding of Auditors: Good Relationships with Corporate Clients' Management, How May Auditors Sustain it?
Khalid Rasheed Al-Adeem, King Saud University
Discussant: Yu-Ho Chi, University of North Carolina-Pembroke

2.03 Teaching, Learning and Curriculum 1
Accounting-1.5 CH
Moderator: Bea B.H Chiang, The College of New Jersey

Using Guided Readings Questions to Motivate Student Reading and to Help “Flip” the Intermediate Accounting Classroom
Charles A. Brown, Penn State University - Erie
Kreag Danvers, Penn State University - Erie
David T. Doran, Penn State Erie, The Behrend College
Discussant: Janet F. Phillips, Southern Connecticut State University

What Do We Mean by Accounting Program Quality? A Decomposition of Accounting Faculty Opinions
Timothy J. Fogarty, Case Western Reserve University
Aleksandra B. Zimmerman, Case Western Reserve University
Vernon J. Richardson, University of Arkansas-Fayetteville
Discussant: John D. Rossi, Moravian College

A Methodology for Evaluating the Effect of Grade Inflation and Course Duration on Student Performance in Accounting Courses
Jierong Cheng, Rutgers Business School
Yaw Mensah, Rutgers Business School
Discussant: Bea B.H Chiang, The College of New Jersey

Cost Accounting Variance: Blended Learning
R. Mithu Dey, Howard University
Discussant: Loretta N. Baryeh, Coppin state university

2.04 Financial Accounting and Reporting 4
Accounting-1.5 CH
Moderator: Kristy Schenck, Bucknell University

Disclosure Timing and Real Earnings Management
Dina F. El-Mahdy, Morgan State University
Discussant: Joseph Patrick Cunningham, Albright College

Accounting for Accrued Workers' Compensation Costs: A Complex Adaption of Incurred but Not Reported Liabilities
Alan Reinstein, Wayne State University
Avinash Arya, William Paterson University
Natalie T. Churyk, Northern Illinois University
Discussant: Peter L Lohrey, Montclair State University

The Effect of the SEC’s Accelerated Filing Deadline on Earnings Timeliness
Amy E. JI, Saint Joseph's University
Discussant: Zhanel DeVides, Rutgers University - Camden

2.05 Emerging Research and Research Interaction 2
Accounting-1.5 CH
Moderator: Neil Wilner, University of North Texas

Accounting Certifications and Designations in the United States: A History of Stress, Conflict, and Consensus and the Market for Certifications
George Romeo, Rowan University
Larissa S. Kyj, Rowan University

Teaching a Capstone Course With a Supply Chain Approach
Buagu Musazi, Morgan State University

Developments in New Jersey Transfer Taxation
Richard Marmon, Rowan University

2.06 Panel Discussion 2
Accounting-1.5 CH

Mini-APLG SESSION 1: Issues Facing Department and Program Heads
Moderator: Elizabeth Goad Oliver, Washington and Lee University

Panelists:
Hubert Glover, Drexel University
Michael Peters Villanova University
Nancy Uddin, Monmouth University

12:00 pm–1:15 pm Business Meeting and Luncheon
Personal Development-1.0 CH
Introduction: Shifei Chung, Program Chair, Rowan University

Welcome Remarks from the Mid-Atlantic Region President: Mostafa M Maksy, Kutztown University of Pennsylvania

Welcome Remarks from the Host School Interim Dean: Daniel J. McFarland, Rowan University

Building a Bridge to Our Future
Speaker: Christine Botosan, AAA President, University of Utah

1:30 pm–3:00 pm Concurrent Sessions

3.01 Accounting Information Systems 1
Accounting-1.5 CH
Moderator: Jierong Cheng, Rutgers Business School

Designing Continuous Auditing/Monitoring to fit Not-for-Profit Organizations
Deniz A. Appelbaum, Rutgers University - Newark
Stephen Kozlowski, Rutgers Business School
Miklos A. Vasarhelyi, Rutgers University - Newark
Discussant: David J. Emerson, Salisbury University

Responses of Small and Large Investors to XBRL Disclosure to the SEC
Shiyou Li, Texas A&M University - Commerce
Discussant: Kristy Schenck, Bucknell University

Using Accounting, Psychological, Information Visualization, and Graphic Design Concepts to Display Interim Income Statement Data
Daniel Tinkelman, Hofstra University
Amy M. Masnick, Department of Psychology, Hofstra College of Liberal Arts and Sciences, Hofstra University
Discussant: Erlina Papakroni, West Virginia University

3.02 International Accounting 1
Accounting-1.5 CH
Moderator: Kwangjoo Koo, William Paterson University of New Jersey

The Governance Gene of Blockholders: Block Acquisition and Earnings Management around the World
Lili Dai, Australia National Universtiy
Ravi Dharwadkar, Syracuse University
Linna Shi, SUNY-Binghamton
Bohui Zhang, university of new south wales
Discussant: Mackenzie M. Festa, West Virginia University

Audit and Accounting Quality in an International Setting: Impact of Religion, Culture, Income and Legal Code on National Regulatory Efforts
Gary Kleinman, Montclair State University
Beixin Betsy Lin, Montclair State University
Discussant: Rong Yang, Rochester Institute of Technology

Examining the Current Legal Environment Facing the Public Accounting Profession: Lessons to be learned from UK and EU
Alan Reinstein, Wayne State University
Carl Pacini, University of South Florida - St Petersburg
Brian Patrick Green, University of Michigan-Dearborn
Discussant: Janet F. Phillips, Southern Connecticut State University

3.03 Financial Accounting and Reporting 5
Accounting-1.5 CH
Moderator: Abdullah Kumas, University of Richmond

Managerial Ownership, Earnings Management and Leveraged Stock Repurchases
Stefan Schantl, Purdue University
Discussant: Jinglin Jiang, Rutgers Business School

Insider Trading Activity around Auto Recalls
Abdullah Kumas, University of Richmond
Musa Subasi, University of Missouri-Columbia
Sami Keskek, University of Arkansas-Fayetteville
Omergokalp, Suffolk University
Discussant: Jung Yeun Kim, SUNY-Binghamton

Tournament Incentives and Real Activities Manipulation
KoEun Park, university of massachusetts-boston
Discussant: Xin Geng, West Virginia University

3.04 Financial Accounting and Reporting 6
Accounting-1.5 CH
Moderator: Mei Zhang, Rowan University

Accounting Conservatism and Debt Contract Renegotiation
Yuan Ji, George Washington University
Liang Tan, The George Washington University
Discussant: Yoshie Saito, Old Dominion University

R&D Expense Management During Initial Public Offerings
Natalya V. Khimich, Drexel University
Tatiana Fedyk, University of San Francisco
Discussant: Wan-ting Wu, University of Massachusetts-Boston

Management Decisions and Accounting Reports in Rural SMEs
Kalinga Jagoda, Mount Royal University
Desiree Zander, Mount Royal University
Discussant: Yoshie Saito, Old Dominion University

3.05 Emerging Research and Research Interaction 3
Accounting-1.5 CH
Moderator: Hanmei Chen, Rowan University

The Effect of Output-Based Contracts on the Flow of Lower-Level Employee Feedback: A Proposal
Brian Knox, University of Pittsburgh

Budgetary Slack: The Interaction of Ethics, Risk and Information Asymmetry
Stephanie Weidman, Rowan University
Larissa S. Kyj, Rowan University
Yang Yang, Rowan University

Financial Auditor Effect on Sustainability Reporting: An Exploratory Study
Silvia Romero, Montclair State University
Belen Fernandez-Feijoo, Universidade de Vigo
Silvia Ruiz Universidade de Vigo

3.06 Panel Discussion 3
Accounting-1.5 CH

Mini-APLG SESSION 2: How Do Students Move Successfully Toward the Profession?
Moderator: Elizabeth Goad Oliver, Washington and Lee University

Panelists: Scott Graham Collins, Penn State University
Michael Poerksen, EY
Bernadette M. Ruf, Delaware State University

3:00 pm–4:00 pm

4.01 Ice Cream Social with ELS Posters and Research Interaction
Accounting - 1.0 CH
Ice Cream provided by the Teaching, Learning, and Curriculum Section

Effective Learning Strategies (ELS)

Board 01: Fraud Awareness (and more) in Nonprofit Organizations: A Service-Learning Project
Richard G. Brody, University of New Mexico

Board 02: Teaching Professional Skepticism
John D. Rossi, Moravian College

4:00 pm–5:30 pm

Concurrent Sessions

5.01 Auditing 2
Auditing-1.5 CH
Moderator: Loretta N Baryeh, Coppin state university

An Experimental Investigation of Auditor Professional Skepticism in Client Email Inquiries
Aleksandra B. Zimmerman, Case Western Reserve University
Discussant: Darin Kip Holderness, West Virginia University

Equity-Based Compensation and the Effectiveness of Audit Committees
Gopal V. Krishnan, American University
Hung-Chao Yu, National Chengchi University
Discussant: Mei Zhang, Rowan University

Audit Risk, Perceived Audit Risk and the Financial Crisis of 2008
Hanmei Chen, Rowan University
Mei Zhang, Rowan University
Discussant: Xin Geng, West Virginia University

5.02 Financial Accounting and Reporting 7
Accounting-1.5 CH
Moderator: Seong Cho, Oakland University

Accounting Policies and Price Stability Under Market Disruption
Jinglin Jiang, Rutgers Business School
Vikram Nanda, Rutgers Business School
Steven Chong Xiao, Rutgers Business School
Discussant: Alyssa Ong, West Virginia University

Irresponsible Corporate Social Activities, Stakeholders, and Board Legal Expertise
Jun Guo, Rutgers University-Camden
Linna Shi, SUNY-Binghamton
Rong Yang, Rochester Institute of Technology
Discussant: Henry Mburu, Morgan State University

Financial Reporting Conservatism and Voluntary Non-Financial Disclosure: Case from Corporate Social Responsibility Disclosure
Seong Cho, Oakland University
Cheol Lee, Wayne State University
Pyung K. Kang, Wayne State University
Chung Park, Ajou University
Discussant: Kang Cheng, Morgan State University

5.03 Public Interest 2
Accounting-1.5 CH
Moderator: Janet F Phillips, Southern Connecticut State University

What Are the Root Causes For Corporate Unethical Behavior Do Colleges and Universities Have a Role?
Joseph Riotto, New Jersey City University
Discussant: Arron Scott Fleming, West Virginia University

Accounting for and Reporting Sustainability in Higher Learning Institutions: A Status Report and Recommendations for Improvement Areas
Bethany Naccarato, Southern CT State University
Discussant: Jierong Cheng, Rutgers Business School

Does Gender Affect the Academic Performance of Transfer Students Compared to Native Students in Accounting?
Hossein Nouri, The College of New Jersey
Maria Domingo, The College of New Jersey
Discussant: Neil Wilner, University of North Texas

5.04 Financial Accounting and Reporting  8
Accounting-1.5 CH
Moderator: Brian Knox, University of Pittsburgh

Managerial Choice Between Earnings Management Alternatives
Han Jin, West Verginia University
Arron Scott Fleming, West Virginia University
Discussant: Janet Lynn Souza, Pennsylvania State University - Abington College

Propensity Score Matched Discretionary Accruals
Gerald Abdesaken, West Chester University
Roberto Steri, University of Lausanne
Discussant: Silvia Romero, Montclair State University

CFOs’ Gender and Real Earnings Management
Dina F. El-Mahdy, Morgan State University
Discussant: Fang Sun, Queens College, CUNY

5.05 Emerging Research and Research Interaction 4
Accounting-1.5 CH
Moderator: Khalid Rasheed Al-Adeem, King Saud University

Informing the IASB Standard Setting Process: Reporting Frequency Proposal
Marco-Antonio La Cruz, University of Curacao

Goodwill Accounting By Pharmaceutical Companies: Assessing Reporting Informedness and Value Relevance After SFAS 142
Anthony DelConte, Saint Joseph's University
George P. Sillup, Saint Joseph's University
A. J. Stagliano, Saint Joseph University

Accounting for Contracts in the Construction Industry: Possible Impacts of the New Revenue Recognition Standard
Shifei Chung, Rowan University
Ramesh Narasimhan, Montclair State University

5.06 Panel Discussion 4
Community Based/Service Learning in the Accounting Classroom
Moderator: Robert F. Scarpa, Rowan University

Panelists:
Margaret Van Brunt, Rowan University
Roberta Smith, Roberta Smith, CPA LLC

6:00 pm–8:00 pm Reception
Saturday, April 25, 2015
7:15 am–8:15 am Breakfast

8:15 am–9:45 am Concurrent Sessions

6.01 Forensic and Investigative Accounting
Accounting-1.5 CH
Moderator: Janet Lynn Souza, Pennsylvania State University -- Abington College

Target Security Breach Case Study: Hackers Hit the Jackpot at the Expense of Customers
Margaret O'Reilly-Allen, Rider University
Dorothy Ann McMullen, Rider University
Maria H. Sanchez, Rider University
Discussant: Nancy Uddin, Monmouth University

Fraud Detection Suicide: The Dark Side of White-Collar Crime
Richard G. Brody, University of New Mexico
 Frank S. Perri, Public Defender’s Office of Winnebago County
Discussant: Joseph Patrick Cunningham, Albright College

The Valuation of Economic Damages: A Case Study for the Forensic Accountant
Peter L. Lohrey, Montclair State University
James A. DiGabriele, Montclair State University
Discussant: Ramesh Narasimhan, Montclair State University

6.02 Taxation
Moderator: Robert F Scarpa, Rowan University

Revised Streamlined Filing Compliance Procedures for the Disclosure of Foreign Assets
Donald Thomas Williamson, American University
Discussant: Maria Pirrone, St John's University

The Tenth Circuit Rules The 23 Notice Requirement is Mandatory For A Third Party Summons
Maria Pirrone, St John's University
Discussant: Donald Thomas Williamson, American University

A Comparative Analysis of the Impact of Taxation on Revenue Generation in the Developing Countries of Ghana and Nigeria
Loretta N. Baryeh, Coppin State University
Hyacinth Ezeka, Coppin State University
Gertrude A. Eguae-Obazee, Albright College
Discussant: Benjamin R. Silliman, St. John's University

6.03 Management Accounting 2
Accounting-1.5 CH
Moderator: Henry Mburu, Morgan State University
The Effect of the Strategy Map on the Flow of Lower-Level Employee Feedback to Upper Management
Brian Knox, University of Pittsburgh
Discussant: Henry Mburu, Morgan State University

The Control of Generalist on Internal and External Governance Mechanisms
Kwangjoo Koo, William Paterson University of New Jersey
Discussant: Arron Scott Fleming, West Virginia University

Soup Kitchen, Service Learning, and Managerial Accounting
C. Andrew Lafond, LaSalle University
Bruce A. Leauby, LaSalle University
Discussant: Erlina Papakroni, West Virginia University

6.04 Financial Accounting and Reporting 9
Moderator: Yu-Ho Chi, University of North Carolina-Pembroke

Segment Disclosures Decision-Context Framework and Decision-Usefulness Prediction Model
Cynthia Tollerson, Morgan State University
Wynne W. Chin, University of Houston
George O. Gamble, University of Houston - Houston
Discussant: Abdullah Kumas, University of Richmond

Effects of Business Combination on Accounting Information’s Value Relevance in the New Economy
Kang Cheng, Morgan State University
Discussant: Khalid Rasheed Al-Adeem, King Saud University

Cost of Debt and Auditor Choice
Fengyun Wu, Manhattan College
Fang Sun, Queens College, CUNY
Sherry Li, Rider University
Discussant: Han-Up Park, Temple University

6.05 Auditing 3
Auditing-1.5 CH
Moderator: Rong Yang, Rochester Institute of Technology

Managerial Overconfidence and Internal Control Weaknesses
Jong Eun Lee, Sungkyunkwan University
Discussant: Brent Steven Daulton, West Virginia University

An Assessment of the Roles of Stress Arousal, Resilience, and Burnout in the Stress Dynamic Among Auditors
Kenneth Jonathan Smith, Salisbury University
David J. Emerson, Salisbury University
Discussant: Mostafa M Maksy, Kutztown University of Penn

Audit Firm Rotation or Partner Rotation?
Bea B.H. Chiang, The College of New Jersey
Michael Palantone, The College of New Jersey
Discussant: Mostafa M. Maksy, Kutztown University of Penn

6.06 Panel Discussion 5
Accounting-1.5 CH
The Before Retirement Planning for the College Professor
Moderator: Margaret Horan, Wagner College

Panelists:
Thomas Horan, O'Connor Davies, LLP & St. Joseph’s College, Brooklyn
Margaret Horan, Wagner College
Yalin Chen, Wagner College
Ian E. Wise, wagner College
Michael Mahoney, Wagner College

9:45 am–10:15 am Break

10:15 am–11:45 am Concurrent Sessions

7.01 Teaching, Learning and Curriculum 2
Accounting-1.5 CH
Moderator: Margaret Horan, Wagner College

An Exploration of Accounting Grading Practices in the USA
Hossein Nouri, The College of New Jersey
AbdusShahid, The College of New Jersey
Bea B.H. Chiang, The College of New Jersey
Discussant: Nancy Uddin, Monmouth University

Factors Associated with Student Performance in Upper Level Undergraduate Accounting Courses: An Empirical Comparative Study at Commuter and Residential Schools
Mostafa M. Maksy, Kutztown University of Penn
David D. Wagaman, Kutztown University of Penn
Discussant: Neil Wilner, University of North Texas

Application of Integrative Learning to Introductory Managerial Accounting
Fengyun Wu, Manhattan College
Aileen Lowry Farrelly, Manhattan College
Discussant: Lori R. Fuller, West Chester University

7.02 International Accounting 2
Accounting-1.5 CH
Moderator: Maria Pirrone, St John's University

Accounting-Education Trends by Authors from Australia, Canada, New Zealand and the United Kingdom
Richard A. Bernardi, Roger Williams University
Taylor L. Delande, Property Management
Kimberly A. Zamojcin, Consulting Firm
Discussant: Janet Lynn Souza, Pennsylvania State University -.Abington College

The Economic Growth in Peru and the Economic Struggles of Zimbabwe
Michael Joseph Gallagher, DeSales University
Susan Sundai Muzorewa, Delaware State University
Discussant: Kwangjoo Koo, William Paterson University of New Jersey

7.03 Financial Accounting and Reporting 10
Accounting-1.5 CH
Moderator: Marco-Antonio La Cruz, University of Curacao

Managerial Ability, Credit Ratings, and the Cost of Debt
Kimberly Cornaggia, American University
Gopal V. Krishnan, American University
Changjiang Wang, Florida International University
Discussant: Brian Knox, University of Pittsburgh

What Story Does an Inconsistent Analyst Forecast Tell?
Sanghyuk Byun, Sogang University
Kristin Roland, University of North Carolina Charlotte
Discussant: Darin Kip Holderness, West Virginia University

Managerial Ability and Accounting Conservatism
Sam Han, Korea University
Discussant: Kang Cheng, Morgan State University

7.04 Public Interest 3
Accounting-1.5 CH
Moderator: Jung Yeun Kim, SUNY-Binghamton

A Historical Case Study of the Debate Over College Tuition Tax Credits During the 95th Congress (1977-1978)
Benjamin R. Silliman, St. John's University
Discussant: Han Jin, West Verginia University

The Role of Gatekeepers in Shifting Accounting Research Agenda: Empirical Evidence from The Accounting Review
Khalid Rasheed Al-Adeem, King Saud University
Discussant: Peter L. Lohrey, Montclair State University

Increasing Diversity Through University Multi-faceted Mentoring Program
Evelyn A. McDowell, Rider University
Maria H. Sanchez, Rider University
Margaret O'Reilly-Allen, Rider University
Discussant: Mackenzie M. Festa, West Virginia University

Journal Lists and Steps to Develop Them
Alan Reinstein, Wayne State University
Mohammad J. Abdolmohammadi, Bentley University
Discussant: Yu-Ho Chi, University of North Carolina-Pembroke

7.05 Emerging Research and Research Interaction 5
Accounting-1.5 CH
Moderator: Amy E. JI, Saint Joseph's University

Voluntary Clawback Provisions and Executive Risk-taking
Henry Mburu, Morgan State University
Alex Tang, Morgan State University

Deficiencies in Audit/Attestation Engagements for Non Big 4 Accounting Firms
Shifei Chung, Rowan University
Ramesh Narasimhan, Montclair State University

Industry Balanced Value vs. Growth Stocks
Jia Wang, Rowan University
Zugang Liu, Penn State University – Hazleton
Ben Branch, University of Massachusetts at Amherst

 

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

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