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2015 Northeast Region Meeting

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Thursday, October 22, 2015

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





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

AICPA, Becker Professional Education , Roger CPA Review , Wiley

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 

Session 3.01: Flipped Classroom: Voice(s) of Experience
Accounting - 2.0 CH
Presenters: Chris Edmonds, The University of Alabama at Birmingham
Mitchell Franklin, LeMoyne College
Paul Solomon, Central Connecticut State University

Session 3.02: 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 3.03: Audit Considerations
Auditing - 2.0 CH
Moderator: Donald A. May, University of Hartford

Accountants’ Perceptions of the Relationship between Organizational Culture and Fraud Risk.
Alan Reinstein, Wayne State University
Philip Beaulieu, University of Calgary
Discussant: Mary Kay Copeland, St. John Fisher College

How Offshoring Can Impact Novice Auditors’ Acquisition of Knowledge.
Nicole Wright, Northeastern University
Velina Krastimirova Popova, Virginia Polytechnic Institute and State University
Discussant: Yvette Lazdowski, Plymouth State University

Separating Auditor-Provided Tax Compliance and Tax Planning Services: Financial Reporting Implications.
Ronen Gal-Or, Northeastern University
James A. Chyz, The University of Tennessee
Vic Naiker, Monash University Caulfield
Discussant: Mary Kay Copeland, St. John Fisher College

The Effect of On-the-Job Training on the Perceived Ability of In Charge Auditors and Their Willingness to Train Others.
Christine Earley, Providence College
Noah P. Barsky, Villanova University
Discussant: Nicole Wright, Northeastern University

Session 3.04: Earnings, Analyst and Disclosures
Accounting - 2.0 CH
Moderator: Chan Du, University of Massachusetts Dartmouth

Accounting Earnings and Takeover Likelihood.
Ashiq Ali, The University of Texas at Dallas
Todd Kravet, University of Connecticut
Bin Li, The University of Texas at Dallas
Discussant: Robert Kim, University of Massachusetts Boston

Bond Analysts’ Forecasts on Cash Flows and Earnings.
Robert Kim, University of Massachusetts Boston
William Joseph Kross, University at Buffalo, SUNY
Inho Suk, University at Buffalo, SUNY
Discussant: Susan B. Hughes, The University of Vermont

No Disclosure: A Good News Signal?
Kyungran Lee, University of Maryland College Park
Discussant: Todd Kravet, University of Connecticut

Voluntary Disclosure and the Variance Risk Premium around Earnings Announcements.
Thaddeus Andrew Neururer, Boston University
Discussant: Steve C. Lim, Texas Christian University

Session 3.05: Discussions in Teaching, Learning and Curriculum
Accounting - 2.0 CH
Dialogue Session Facilitator: Richard H. Gifford, SUNY, Geneseo

Acquisition of Hutchison Essar (India) by Vodafone (U.K.): A Case in International Taxation of Indirect Transfer of Shares.
Mahendra R. Gujarathi, Bentley University
David Comerford, EY

Are Learning Preferences (VARK) of Advanced Accounting Students at Four Universities Different from Students in Finance and Other Educational Fields?
Judith A. Sage, Florida State University
Lloyd G. Sage, Sage & Sage

Evaluating the Role of Personality Traits in Accounting Students and Their Performance in Traditional, Hybrid, and Online Accounting Courses.
Michelle Kusaila, Central Connecticut State University
Lawrence P. Grasso, Central Connecticut State University
Mary M. McCarthy, Central Connecticut State University

Globalization, Taxation and Ethical Dilemmas: The Vodafone Case.
George Joseph, University of Massachusetts Lowell

Sponsored CPA Review Courses and Determinants of Success on the CPA Examination: Evidence from the Computer-Based Exam.
Haeyoung Shin, University of Houston–Clear Lake
Michael J. Lacina, University of Houston–Clear Lake
Buryung Brian Lee, Prairie View A&M University

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.

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