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National Pilot Region Speaker
Who is Accountable for the National Debt?
Paul Stebbins, former Chairman and CEO of a Fortune 500 company, and the Campaign to Fix the Debt, are working to inform and mobilize citizens to help effect change in Washington. Join Paul for a discussion about who is accountable for the National Debt...and how accounting can help us fix it
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Search and /or Browse the Online Program Calendar
| Thursday, October 22, 2015 | |||||
| 4:00 pm – 8:00 pm | Table Top Displays
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| 6:30 pm – 8:00 pm | Welcome Reception Dinner on Your Own | ||||
| Friday, October 23, 2015 | |||||
| 7:00 am – 4:00 pm | Table Top Displays
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| 7:00 am – 8:00 am | Friday Breakfast | ||||
| 8:00 am – 8:10 am | President’s Welcome Speaker: Yvette Lazdowski, Plymouth State University | ||||
| 8:00 am – 9:05 am | Plenary Session Specialized Knowledge and Applications - 1.0 CH Growing a Prosperous Society through Accounting: The AAA Centers Speaker: Susan Crosson, Director for the Center of Advancing Accounting in Education | ||||
| 9:05 am – 9:15 am | Break | ||||
| 9:15 am – 10:15 am | Who is Accountable for the National Debt? Accounting - 1.0 CH Speaker: Paul Stebbins, Fix the Debt | ||||
| 10:15 am – 10:45 am | Break | ||||
| 10:45 am – 12:00 pm | Concurrent Sessions Session 1.01: 2017 CPA Exam Revisions: How Should Educators Respond Accounting - 1.5 CH Presenters: Cheryl Crespi, Central Connecticut State University Marie G. Kulesza, University of St. Joseph Pamela Q. Weaver, University of Hartford Session 1.02: Q&A with the AAA Center Directors for Advancing Accounting: Opportunities Ahead Specialized Knowledge and Applications - 1.5 CH Presenter: Susan Crosson, Director for the Center of Advancing Accounting in Education Session 1.03: Ethics, Socially Responsible Accounting Practices, and Sustainable Value: The Role of The CPA Journal and the Rhode Island Society of CPAs Accounting - 1.5 CH Panelists: Michael L. Kraten, Providence College Richard H. Kravitz, Center for Socially Responsible Accounting Robert Mancini, President, Rhode Island Society of CPAs Session 1.04: Contemporary Issues in Auditing and Data Analytics Auditing - 1.5 CH Dialogue Session Facilitator: Thaddeus Andrew Neururer, Boston University Auditor’s and Management’s New Approach Regarding the Going Concern Assessment. Alan Reinstein, Wayne State University Stefanie Tate, University of Massachusetts Lowell Examining the Current Legal Environment Facing the Public Accounting Profession: Lessons to Be Learned from U.K. and EU. Alan Reinstein, Wayne State University Carl Pacini, University of South Florida St. Petersburg Brian Patrick Green, University of Michigan–Dearborn The Spillover Effect of the Securities and Exchange Commission: China Audit Oversight Dispute. Bingyi Chen, Boston University Jenelle Conaway, Boston University GASB and OPEB Obligations: Proposing New Accounting Standards to Improve Transparency in Financial Reporting. Patricia Healy, Pace University Claudia Li, Pace University Session 1.05: Financial Accounting and Reporting Accounting - 1.5 CH Moderator: Alfred Zhu Liu, University at Albany, SUNY A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals. Sarayut Rueangsuwan, University of Exeter Discussant: Eric Lewis, Siena College Supplier’s Relationship-Specific Investment and Customer’s Management Forecasts. Kai Chen, University of Waterloo Discussant: Sangwan Kim, University of Massachusetts Boston Will the Adoption of Clawback Provisions Mitigate Earnings Management? Cathy Zishang Liu, University of Houston Discussant: Harry Howe, SUNY, Geneseo | ||||
| 12:00 pm – 1:30 pm | Lunch An Update on Current FASB Initiatives Accounting - 1.0 CH Speaker: Alex Casas Supervising Project Manager, FASB | ||||
| 1:30 pm – 1:45 pm | Break | ||||
| 1:45 pm – 3:25 pm | Concurrent Sessions Session 2.01: TLC and Teaching Considerations in Auditing and Other Auditing - 2.0 CH Dialogue Session Facilitator: Alisa Lee Hunt, Post University Auditor Deficiencies: A Case about Professional Audit Standards. Kathleen Simione, Quinnipiac University Aamer Sheikh, Quinnipiac University Effectiveness of Auditing Curricula Revisited. William Edward Blouch, Loyola University Maryland Alfred R. Michenzi, Loyola University Maryland Thomas Andrew Ulrich, Loyola University Maryland Priority Air Freight. Richard H. Gifford, SUNY, Geneseo Harry Howe, SUNY, Geneseo Relevancy, Practical Use, and Limitations of Financial Statements: Integrating a Project-Based Approach to Teaching Financial Statement Analysis. Christina J. Bradbury, Plymouth State University Teaching Auditing in the U.S. and Russia Simultaneously through Tele- Presence. William Coyle, Babson College Session 2.02: Sharing Best Teaching Practices Panel Specialized Knowledge and Applications - 2.0 CH Moderator: Carol A. Hartley, Providence College Panelists: Zeshawn Afsari Beg, Cornell University Russell Engel, Southern Connecticut State University Mitchell Franklin, LeMoyne College Daniel J. Jones, Assumption College Julia Kokina, The University of Texas at El Paso Peggy O’Kelly, Northeastern University Session 2.03: Accounting, Behavior, Organizations and Leadership Accounting - 2.0 CH Moderator: Timothy J. Rupert, Northeastern University Delay and Magnitude Effects in Intertemporal Financial Choices: Expert versus Novice Decision Makers. Kenneth Ryack, Quinnipiac University Discussant: Donald Kent, The College at Brockport, SUNY Journal Lists and Steps to Develop Them. Alan Reinstein, Wayne State University Mohammad J. Abdolmohammadi, Bentley University Discussant: Timothy J. Rupert, Northeastern University Corporate Disclosure Response to U.S. SEC Revenue Recognition Litigation. Benjamin Vaughan, The University of Vermont Susan Boedeker Hughes, The University of Vermont Barbara Arel, The University of Vermont Discussant: Timothy J. Rupert, Northeastern University Moral Reasoning, Distributional Inequity, and Honest Reporting. Sylvia H. Hsu, York University Janne O. Chung, York University Discussant: Christine Earley, Providence College Session 2.04: Corporate Governance and Organizational Issues in Financial Accounting Accounting - 2.0 CH Moderator: Myojung Cho, Pace University Disaggregated Information Asymmetry and Precision: The Effect on Cost of Capital. Thaddeus Andrew Neururer, Boston University Discussant: Elena Precourt, Bryant University Is Classified Board the Weak Corporate Governance? Evidence from Financial Restatements. Yin Liu, University of Massachusetts Lowell Taewoo Kim, University of Massachusetts Lowell Khondkar E. Karim, University of Massachusetts Lowell Discussant: Guannan Wang, Suffolk University Lead Independent Director: Impact on Firm Performance and Risk Taking. Nandini Chandar, Rider University Xiaochuan Zheng, Bryant University Discussant: Qiongyao Zhang, Binghamton University, SUNY Career Concerns of Banking Analysts. Joanne Horton, University of Exeter George Serafeim, Harvard University Shan Wu, University of Exeter Discussant: Mary Kay Copeland, St. John Fisher College Session 2.05: Discussion Topics in Taxation Accounting - 2.0 CH Dialogue Session Facilitator: Timothy A. Gagnon, Northeastern University Bulk Asset Purchase Transactions Involving New York Sales Tax Vendors: Be Careful There and Everywhere. James Bruno Biagi, Marywood College Captive Insurance Companies. Frank Joseph Bevvino, Southern Connecticut State University The Joint Effect of Taxation and Exchange Rate Risk on Multinational Transfer Pricing Behaviors: A Review. Nelson Alino, Quinnipiac University Scott Lane, Quinnipiac University The Supreme Court Rules on Breaches of the Fiduciary Duty of Investing and the Timeliness of Claims. Mark Aquilio, St. John’s University | ||||
| 3:25 pm – 3:55 pm | Ice Cream Social Break Sponsored By:  | ||||
| 3:55 pm – 5:35 pm | Concurrent Sessions | ||||
| 6:00 pm – 7:30 pm | Reception with Effective Learning Strategies Displays Accounting - 1.0 CH Poster 1: Cost Accounting Courses: “Journal Entry” Concept Maps. Michael Kane, National Technical Institute for the Deaf Poster 2: Peer-Assisted Learning (PAL): Utilizing the PAL Model of Structured Learning Assistance in Introductory Accounting. Caitlin Finning Golden, Bridgewater State University MaryBeth Tobin, Bridgewater State University Poster 3: Strategies for Utilizing Online Algorithmic Practice Tests to Raise Student Achievement. Keith G. Gauthier, American International College Stephen Sugermeyer, Western New England University Poster 4: Teaching Business in Spanish in the U.S. Virginia Cortijo, Stonehill College Poster 5: The Effect of Cooperative Learning on Students’ Attitude in First-Year Principles of Accounting Course. Chan Du, University of Massachusetts Dartmouth Poster 6: Use of Accounting Data and Business Analytics in Teaching. Saeed J. Roohani, Bryant University Ariel Markelevich, Suffolk University Poster 7: Using Amazon to Introduce the Concept of Business Process in AIS Class. Sonia Gantman, Providence College Poster 8: Written Communication Skills for Accounting Majors: Research Findings and Discussion Questions. Kathleen Simons, Bryant University Tracey J. Riley, Suffolk University | ||||
| Saturday, October 24, 2015 | |||||
| 7:00 am – 8:00 am | Breakfast with Research Roundtable Session Accounting - 1.0 CH Table 1: A Comparison of the Readability of PCAOB Auditing Standards and Auditing Textbooks. Cynthia M. Daily, University of Arkansas at Little Rock Table 2: Accounting Instruction for Students with Learning Disabilities. Jeanette Landin, Landmark College Table 3: Accounting and Ethics Education. Alireza Daneshfar, University of New Haven Hema V. Rao, SUNY at Oswego Table 4: Changing Professional Identities: The Case of Acute Care Commissioning in the English National Health Service. Zlatinka Nikolova Gougoumanova, University of Essex and Salem State University Table 5: Chinese Companies, Reverse Mergers, and Auditor Litigation Risk. Ross D. Fuerman, Suffolk University Nancy Chun Feng, Suffolk University Table 6: Does Economic Growth Differ for Countries That Locally Adopt IFRS? Elizabeth Felski, SUNY, Geneseo Table 7: Peering into the Review Process. Alan Reinstein, Wayne State University Barbara Apostolou, West Virginia University Table 8: Risk Management and Sustainability Efforts of Oil and Gas Companies. Svetlana Vlady, The City University of New York Table 9: The Multiple Roles of Generalist on Internal and External Governance Mechanisms. Kwangjoo (KJ) Koo, William Paterson University of New Jersey | ||||
| 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 Speaker: Hughlene Burton, AAA Council Past Chair, University of North Carolina-Charlotte | ||||
| 8:50 am – 9:05 am | Break | ||||
| 9:05 am – 10:45 am | Concurrent Sessions Session 4.01: Teaching Distance Learning: Thoughts and Suggestions Accounting - 2.0 CH Presenters: Alisa Hunt, Post University Michael Ruff, Northeastern University Session 4.02: 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 Hartley, Providence College Session 4.03: Accounting Policies and Financial Reporting Accounting - 2.0 CH Moderator: Mary Kay Copeland, St. John Fisher College Accounting for Accrued Workers’ Compensation Costs: Recognizing Incurred but Not Reported Accounting Liabilities. Alan Reinstein, Wayne State University Avinash Arya, William Patterson University Natalie T. Churyk, Northern Illinois University Discussant: Tom Tyson, St. John Fisher College Causes and Consequences of “Managed” Goodwill Write-Offs. Rosemond Desir, University of St. Thomas Julia Kokina, The University of Texas at El Pas Ray J. Pfeiffer, Texas Christian University Discussant: Harry Howe, SUNY, Geneseo Clawbacks and Earnings Management. Michael Smith, Boston University Discussant: Alireza Daneshfar, University of New Haven Does Trading Volume Increase or Decrease Prior to Earnings Announcements? Sangwan Kim, University of Massachusetts Boston Steve C. Lim, Texas Christian University Discussant: Yvette Lazdowski, Plymouth State University Session 4.04: Public Interest Considerations Accounting - 2.0 CH Dialogue Session Facilitator: James W. Bannister, University of Hartford Analyst Ratings for Firms in Distress. Elena Precourt, Bryant University Henry Oppenheimer, University of Rhode Island Do Pay Gaps between Executives and Employees Affect Firms’ Corporate Social Responsibility (CSR)? SangHyun Suh, University of Massachusetts Lowell Jiali Tang, University of Massachusetts Lowell Does Sentiment Affect Investors’ Expectation of Future Earnings? Estelle (Yuan) Sun, Boston University Guannan Wang, Suffolk University Indirect Evidence of Insider Trading Prior to and After Earnings Announcements. Zigan Wang, Columbia University Roger William Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury The Effect of Debt Covenant Violation on the Use of Off-Balance-Sheet Operating Lease and Long-Term Debt. Daniel Gyung H. Paik, University of Richmond Brandon Lee, Indiana University Northwest Sung Wook Yoon, California State University, Northridge Session 4.05: Advanced Topics: Forensics, Government, and International Accounting Accounting (Governmental) - 2.0 CH Moderator: Janet F. Phillips, Southern Connecticut State University Examining Instances of Embezzlement in Vermont. Tyler Miles, The University of Vermont Barbara Arel, The University of Vermont Discussant: Janet F. Phillips, Southern Connecticut State University Market Reaction to ADRs Quarterly Earnings: The GAAP Effect. Ahmed Ebrahim, Fairfield University Bruce Bradford, Fairfield University Rebecca Bloch, Fairfield University Discussant: Mary Kay Copeland, St. John Fisher College The U.S. Federal Budget Project. Cassandra Walsh Rohland, University of Massachusetts Lowell Patrick T. Kelly, Providence College Discussant: Sylvia H. Hsu, York University Data Analytics for Government. Stephen Kozlowski, Rutgers, The State University of New Jersey, New Brunswick Hussein Issa, Rutgers, The State University of New Jersey, Newark Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark Discussant: Stefanie Tate, University of Massachusetts Lowell | ||||
| 10:45 am – 11:15 am | Break | ||||
| 11:15 am – 12:30 pm | Concurrent Sessions Session 5.01: Editor Panel: Accounting Education Journals Accounting - 1.5 CH Panelists: Dennis M. Bline, Bryant University Timothy J. Rupert, Northeastern University Natalie T. Churyk, Northern Illinois 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: Audit Concerns and Internal Controls Auditing - 1.5 CH Moderator: Yvette Lazdowski, Plymouth State University The Effect of Commercial Banks’ Internal Control Weaknesses on Loan Loss Reserves and Provisions. Myojung Cho, Pace University Kwang-Hyun Chung, Pace University Discussant: Donald Kent, The College at Brockport, SUNY Session 5.04: Financial Reporting Disclosures, Sustainability and Related Topics Accounting - 1.5 CH Dialogue Session Facilitator: Umapathy Ananthanarayanan, New York Institute of Technology Spinoffs and Information Asymmetry. Qiongyao Zhang, Binghamton University, SUNY Does Financial Distress Detract from Sustainability Efforts? The Case of Local Governments. Janet F. Phillips, Southern Connecticut State University Pamela Jean Strickland, Methodist University Should You Trust the Numbers? A Survey to Accounting Professionals Concerning Goodwill Accounting. Jani Saastamoinen, University of Eastern Finland Kati Pajunen, Finnish Financial Supervisory Authority Merl David Gorton, Eastern Washington University Arsen Djatej, Eastern Washington University Session 5.05: Topics in Management Accounting Accounting (Governmental) - 1.5 CH Moderator: Alireza Daneshfar, University of New Haven Boss, Cut Me Some Slack: Employee-Initiated Innovation and Execution Task Time Constraints. Xin Li, Harvard University Discussant: Svetlana Vlady, Brooklyn College–CUNY Managerial Ability and Value Relevance of Accounting Information. Ibrahim M. Siraj, Rensselaer Polytechnic Institute Qiang Wu, Rensselaer Polytechnic Institute Iftekhar Hasan, Fordham University and Bank of Finland Discussant: Zeshawn Afsari Beg, Cornell University Management Accounting Systems at Companies Adopting Lean Management. Lawrence P. Grasso, Central Connecticut State University Thomas N. Tyson, St. John Fisher College Clifford R. Skousen, Utah State University Rosemary Fullerton, Utah State University Discussant: Alisa Lee Hunt, Post 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.