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2015 Midwest Region Meeting

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Thursday, October 15, 2015

   
1:30 pm - 5:30 pm Anheuser-Busch InBev Tour and Presentation
Accounting - 2.0 CH 

4:00 pm - 8:00 pm Table Top Displays






6:30 pm - 8:00 pm Welcome Reception Dinner on Your Own

Friday, October 16, 2015

   
7:00 am - 4:00 pm Table Top Displays

AICPA, Labyrinth Learning , Roger CPA Review , Wiley



7:00 am - 8:00 am Continental Breakfast

8:00 am - 8:10 am President’s Welcome
Speaker: Natalie T. Churyk, Northern Illinois University
Mark J. Myring, Ball State University

8:00 am - 9:05 am Plenary Session 
Recovering from the Great Recession

Accounting - 1.0 CH 
Speaker: Julie L. Stackhouse, Federal Bank of St. Louis 

9:05 am - 9:15 am Break

9:15 am - 10:15 am Plenary Session
Who is Accountable for the National Debt?
Accounting - 1.0 CH 
Speaker: Paul Stebbins, Fix the Debt

10:15 am - 10:45 am Break with Refreshments

10:45 am - 12:00pm Concurrent Sessions

Session 1.01: Teaching Internal Audit as a Part of an Accounting Curriculum
Accounting - 1.5 CH
Presenter: David H. Sinason, Northern Illinois University

Session 1.02: Sharing Best Teaching Practices Panel
Accounting - 1.5 CH
Moderator: Carol A. Hartley, Providence College

Panelists: Cynthia E. Bolt-Lee, The Citadel
Brian K. Laird, Arkansas State University
Barbara W. Scofield, Washburn University
Nathan V. Stuart, University of Wisconsin–Oshkosh

Session 1.03: Management Forecasts and Voluntary Disclosure
Accounting - 1.5 CH
Moderator: David Seung-Hyun Koo, University of Illinois at Urbana– Champaign

Can Bad News Management Forecasts Be Trusted? Evidence of Strategic Understatement of Bad News.
Helen Hurwitz, Saint Louis University
Discussant: Hojun Seo, Washington University in St. Louis

Compensation Committee Meeting and Management Earnings Guidance.
Hojun Seo, Washington University in St. Louis
Xiumin Martin, Washington University in St. Louis
Jun Yang, Indiana University
Discussant: Stephen Gara, Drake University

No Disclosure: A Good News Signal?
Kyungran Lee, University of Maryland College Park
Discussant: David Seung-Hyun Koo, University of Illinois at Urbana– Champaign

Session 1.04: Auditing and Investing Research
Auditing - 1.5 CH

Examining the Current Legal Environment Facing the Public Accounting Profession.
Alan Reinstein, Wayne State University
Carl Pacini, University of South Florida St. Petersburg
Brian Patrick Green, University of Michigan–Dearborn
Discussant: Carolyn Westfall, Saint Louis University

The Impact of Sarbanes-Oxley Section 206 on Investors' Perceptions of the Pre-Departure Revolving Door Phenomenon.
Reginald Wilson, The University of Southern Mississippi
Discussant: Alan Reinstein, Wayne State University

The Mitigating Effect of Auditor Competence and Litigation Risk on Client Importance.
Essam Elshafie, Northeastern Illinois University
Discussant: Reginal WIlson, Southern University at New Orleans

The Usefulness of Profits for Portfolio Allocation: Persistence, Predictive Value, and Value Relevance.
Jack Strauss, University of Denver
Philipp Schaberl, University of Denver
Discussant: Shaokun (Carol) Yu, Northern Illinois University

12:00 pm - 1:30 pm Lunch
Growing a Prosperous Society through Accounting: The AAA Centers 
Specialize Knowledge and Applications - 1.0 CH
Speaker: Susan Crosson, Director for the Center of Advancing Accounting in Education

1:30 pm - 1:45 pm Break

1:45 pm - 3:25 pm Concurrent Sessions

Session 2.01: Designing an Effective Online Accounting Course Part A & B
Accounting - 2.0 CH
Presenters: Mehmet C. Kocakulah, University of Southern Indiana
Chris Edmonds, The University of Alabama at Birmingham

Session 2.02: Q&A with the AAA Center Directors for Advancing Accounting: Opportunities Ahead
Specialized Knowledge and Applications - 2.0 CH
Presenter: Susan Crosson, Director for the Center of Advancing Accounting in Education

Session 2.03: Topics in Debt and Bankruptcy
Accounting - 2.0 CH
Moderator: Nathan V. Stuart, University of Wisconsin–Oshkosh

Chapter 7 and Chapter 11 Bankruptcy Factors.
Douglas Kevin Barney, Indiana University Southeast

Do Lenders Uniformly Capitalize Operating Leases in Debt Covenants?
Bryan Graden, Illinois State University
Discussant: He Wen, University of Missouri–St Louis

Intangible Assets and Net-Worth Covenants: An Investigation of the Determinants of Net-Worth Covenants and Goodwill Impairments.
He Wen, University of Missouri–St. Louis
Discussant: Nathan V. Stuart, University of Wisconsin–Oshkosh

The Deliberation Process of Accounting Standards and Loan Spreads: Evidence from SFAS No. 141 and No. 142.b
He Wen, University of Missouri–St. Louis
Discussant: Timothy G. Bryan, University of Southern Indiana Frontenac

Session 2.04: Research in Earnings Management and Quality
Accounting - 2.0 CH
Moderator: Leisa L. Marshall, Southeast Missouri State University

A CFO-Based Performance Control in Earnings Management Studies.
Soon Suk Yoon, Western Illinois University
Hyo Jin Kim, Jeonju University
Gregg S. Woodruff, Western Illinois University
Discussant: Yador Gopalan, Washington University in St. Louis

The Effect of Product Market Competition on Persistence of Earnings Components and Valuation of the Retained Cash Component of Earnings.
Gordian A. Ndubizu, Drexel University
Stu Sallehu, Eastern Illinois University
Discussant: Essam Elshafie, Northeastern Illinois University

Session 2.05: Developing Research in Financial Accounting and Auditing
Accounting - 2.0 CH
Dialogue Session Facilitator: Lori M. Olsen, Central Michigan University

Archival Research Considerations for CRSP Data.
Lori M. Olsen, Central Michigan University
Rick Francis, The University of Texas at El Paso
Grace Mubako, The University of Texas at El Paso

Changes in Management Forecast Strategies around Regulation FD.
Helen Hurwitz, Saint Louis University
Yan Sun, Saint Louis University

Preparing for ASU 2014-09: Revenue from Contracts with Customers: Impacts on the Software Industry.
Natalie T. Churyk, Northern Illinois University
Alan Reinstein, Wayne State University
Brian Rick, BDO USA, LLP

The Inequality of the Accounting Equation and Changes in Assets from the Perspective of Axiomatic Set Theory and Mathematical Analysis.
Fernando Juarez, Universidad del Rosario
Journal Lists and Steps to Develop Them.
Alan Reinstein, Wayne State University
Mohammad J. Abdolmohammadi, Bentley University

Peering into the Review Process.
Alan Reinstein, Wayne State University
Barbara Apostolou, West Virginia University

3:25 pm - 3:55 pm Ice Cream Social Break
Sponsored by 
http://www2.aaahq.org/TeachCurr/index.cfm


3:55 pm - 5:35 pm Concurrent Sessions

Session 3.01: Excel across the Curriculum Panel
Accounting - 2.0 CH
Panelists: Pamela Jeanne Schmidt, Washburn University
Georgia Ann Smedley, University of Missouri–Kansas City
Barbara Scofield, Washburn University
Kimberly Swanson Church, University of Missouri-Kansas City
Pamela S. Stuerke, University of Missouri-St. Louis

Session 3.02: Learning to Learn: The Accounting Vision Model and Accounting Judgments
Specialized Knowledge and Applications - 2.0 CH
Presenters: Gail Hoover King, Purdue University Calumet
Carol A. Hartley, Providence College

Session 3.03: Resources for Accounting Faculty
Accounting - 2.0 CH
Moderator: Connie Mersch, Monmouth College

The Not So Pokey Hokies.
Mollie T. Adams, Bradley University
Kerry Katharine Inger, Auburn University
Michele Dawn Meckfessel, University of Missouri–St. Louis
Discussant: Jason W. Stanfield, Ball State University

Tone at the Top Trickles Down: A Case of Non-GAAP and GAAP Earnings Management.
Leisa L. Marshall, Southeast Missouri State University
Discussant: Doug Ayres, Ball State University

Preparing Globally Capable Accounting Students.
Ronald E. Flinn, Creighton University
Discussant: Cynthia E. Bolt-Lee, The Citadel

The Association between Type of Accreditation and Success in Hiring Accounting Faculty.
Steven C. Hunt, Western Illinois University
Keith T. Jones, University of North Alabama
Discussant: Santanu Mitra, Wayne State University

Session 3.04: Novel Topics in Financial Accounting
Accounting - 2.0 CH
Moderator: Lori M. Olsen, Central Michigan University

Does Bank Equity Differ from Non-Bank Equity? The Effects of Regulatory Restrictions on Bank Ownership.
Yadav K. Gopalan, Washington University in St. Louis
Joshua Alan Lee, Florida State University
Richard Frankel, Washington University in St. Louis
Discussant: Bryan Graden, Illinois State University

Relative Performance Ranking: Insights into Competitive Advantage.
Hojun Seo, Washington University in St. Louis
Jared Jennings, Washington University in St. Louis
Mark Soliman, University of Southern California
Discussant: Lori M. Olsen, Central Michigan University


Session 3.05: Accounting Fraud and Ethics
Accounting - 2.0 CH
Moderator: Renee Flasher, Ball State University

Accountants' Perceptions of the Relationship between Organizational Culture and Fraud Risk.
Alan Reinstein, Wayne State University
Philip Beaulieu, University of Calgary
Discussant: Zane L. Swanson, University of Central Oklahoma

Anti-Fraud Measures in U.S. Local Governments.
Ellen L. Landgraf, Loyola University Chicago
Laurence E. Johnson, Colorado State University
Discussant: Barbara Waddington Ross, Eastern Michigan University

Exclusions: An Exploratory Analysis of Felony Fraud.
Renee Flasher, Ball State University
Discussant: Melvin Arnaldo Lamboy Ruiz, Iowa State University

The Impact of Ethics Education on Disciplinary Actions: A Comparison between Texas and Ohio.
Kathy F. Otero, Truman State University
Discussant: Renee Flasher, Ball State University

6:00 pm - 7:30 pm Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH
Poster 1: Children’s Hospital Executive Director Makes the Front Page News: Lessons from a Fraud Case Study that Stunned a Community.
Carol M. Jessup, University of Illinois at Springfield

Poster 2: Experiences with a Fraud Audit Service Team Volunteer
Opportunity.
Diane M. Matson, University of St. Thomas
Lawrence Chui, University of St. Thomas

Poster 3: Incorporating History into Graduate Taxation.
Stephen C. Gara, Drake University

Poster 4: Using the Significant Learning Taxonomy to Achieve
Pathways Commission Goals.
Larita J. Killian, Indiana University–Purdue University Columbus
Christopher Brandon, Indiana University–Purdue University Columbus

Poster 5: Why Do We Use Equivalent Units in Process Costing?
Connie Mersch, Monmouth College

Saturday, October 17, 2015

   
7:00 am - 8:00 am Breakfast with Research Roundtable Forum
Accounting - 1.0 CH

Accounting for Accrued Workers’ Compensation Costs.
Alan Reinstein, Wayne State University Avinash Arya, William Patterson University Natalie T. Churyk, Northern Illinois University

Auditor’s and Management’s New Approach Regarding the Going Concern Assessment.
Alan Reinstein, Wayne State University
Stefanie Tate, University of Massachusetts Lowell

Using ABC Costing and Measuring Loan Profitability at the Regional Bank.
Mehmet C. Kocakulah, University of Southern Indiana
David Austill, Union University

8:00 am - 8:20 am Business Meeting

8:20 am - 8:50 am At the Crossroads – Centennial Reflections and the Future of the AAA
Accounting - 1.0 CH 
Speaker: Audrey Gramling, AAA Council Chair, Colorado State University 

8:50 am - 9:05 am Break

9:05 am - 10:45 am Concurrent Sessions

Session 4.01: Utilizing Your Teaching and Learning Accounting Toolbox to Engage Students in the Flipped Accounting
Specialized Knowledge and Applications - 2.0 CH
Presenters: Markus Ahrens, Saint Louis Community College
Meramec Cathy J. Scott, Navarro College

Session 4.02: How IT Fits? Information Technology in the Accounting Curriculum: Part II
Specialized Knowledge and Applications - 2.0 CH
Presenter: Guido L. Geerts, University of Delaware

Session 4.03: Case Studiesin Tax and Financial Accounting
Accounting - 2.0 CH
Moderator: Linda J. Matuszewski, Northern Illinois University

Johnson Manufacturing Case Study: Bankruptcy.
Natalie T. Churyk, Northern Illinois University
Shaokun (Carol) Yu, Northern Illinois University
Guy Gross, McGladrey LLP
Robert Stoettner, McGladrey LLP

Missing Information: A Case Study in Client Inquiry for Preparing a Federal Tax Return.
Justin Crouse, Wartburg College
Discussant: Robert Kevin Trout, Coe College

The American Dream: A Personal Finance Case.
Robert Kevin Trout, Coe College
Discussant: Linda J. Matuszewski, Northern Illinois University

Uncovering Majority Shareholder Fraud in a Family-Owned S-Corporation.
Cynthia E. Bolt-Lee, The Citadel
Richard William Powell, Pepperdine University
Discussant: Justin Crouse, Wartburg College

Session 4.04: Analyst Forecasts and Performance
Accounting - 2.0 CH
Moderator: Xuerong Huang, Ball State University

Analysts’ Forecasts and Uncertainty About Firm Value.
Angela Banita Andrews, Indiana University–Purdue University
Indianapolis
Pradyot K. Sen, University of Washington, Bothell
Jens Stephan, Eastern Michigan University
Discussant: Xuerong Huang, Ball State University

Conservatism-Matching Analysts and Their Performance.
Jay Heon Jung, Korea Advanced Institute of Science and Technology
Discussant: Angela Banita Andrews, Indiana University–Purdue University Indianapolis

Fair Value Accounting and Analyst Forecast Properties.
Douglas Ayres, The University of Tennessee
Xuerong Huang, Ball State University
Mark J. Myring, Ball State University
Discussant: Jay Heon Jung, Korea Advanced Institute of Science and Technology

Session 4.05: Topics in Sustainability and Social Responsibility
Accounting - 2.0 CH
Moderator: Mehmet C. Kocakulah, University of Southern Indiana

Does 10-K Disclosure of Corporate Social Responsibility Signal an Increase in Consumer Preference?
James N. Cannon, Iowa State University
Zhejia Ling, Iowa State University
Qian Wang, Iowa State University
Olena Victoria Watanabe, Iowa State University
Discussant: Kimberly Swanson Church, University of Missouri–Kansas City

Do Green Companies Do Better in Financial Performance and Environmental Disclosure? Wenxiang Lu, Bradley University
Martin Edward Taylor, The University of Texas at Arlington
Discussant: Bryan Graden, Illinois State University

The Importance of Measurement and Accounting in Achieving Sustainability.
Denise Guithues Amrhein, Saint Louis University
Discussant: Leisa Marshall, Southeast Missouri State University

10:45 am - 11:15 am Break with Refreshments

11:15 am - 12:30 pm Concurrent Sessions

Session 5.01: Publishing in Professional Journals Panel
Accounting - 1.5 CH
Panelists: Natalie T. Churyk, Northern Illinois University
Bambi A. Hora, University of Central Oklahoma
Alan Reinstein, Wayne State University

Session 5.02: Accounting Education’s Emerging Issues
Specialized Knowledge and Applications - 1.5 CH
Presenters: Gail Hoover King, Purdue University Calumet
Susan Crosson, Director for the Center of Advancing Accounting in Education

Session 5.03: Teaching Materials for Financial and Audit
Accounting - 1.5 CH
Dialogue Facilitator: Barbara Waddington Ross, Eastern Michigan university
Developing Student Abilities to Assess the Control Environment: A Case Study.
James D. Byrd, The University of Alabama at Birmingham
Arline Savage, The University of Alabama at Birmingham
John C. Gardner, University of New Orleans
Amanda Reidy, The University of Alabama at Birmingham

Analyze This, Analyze That: A Reversing Entry Case.
Ting J. Wang, Governors State University
Xinghua Gao, Governors State University
Jun Zhan, Governors State University

A Way to Review the Difficult Basics of Data Modeling, Accrual Accounting, and How They Fit Together.
Barbara Waddington Ross, Eastern Michigan University

Session 5.04: Disclosure and Financial Reporting
Accounting - 1.5 CH
Moderator: Mark J. Myring, Ball State University

Management Risk Incentives and the Readability of Corporate Annual Reports.
Bidisha Chakrabarty, Saint Louis University
Ananth Seetharaman, Saint Louis University
Zane L. Swanson, University of Central Oklahoma
Xu Wang, Saint Louis University
Discussant: Jason Stanfield, Ball State University

The Hidden Costs of Underfunded Pensions.
Larita J. Killian, Indiana University–Purdue University Columbus
Dagney Faulk, Ball State University
Discussant: Kwangjin Lee, Michigan State University

The Economic Consequence of Social Media Usage: Evidence from the Disclosure of Consumer Product Recalls.
Kwangjin Lee, Michigan State University
Soo Jeong Hong, Michigan State University
Ginnah Lee, University of Maryland, College Park
Discussant: Mark J. Myring, Ball State 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.

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.

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