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  • National Pilot Region Speaker

    Behind The Great and Powerful Wizard: How Big Data Is Re-Shaping Hollywood and Our Culture

    The media moguls that brought us to the wild, wild West, and took us on odysseys to the furthest reaches of space, now enter the newest frontier of exploration and adventure - Big Data. How are our cultural industries navigating (and cultivating) this ever-shifting terrain of data feedback? And what danger does this virtual realm hold for the curious consumer?

    Join Ruth McCartney, Internet, Digital and New Media Entrepreneur, for a discussion of how our cultural engagement is being monitored... and manipulated.

  • Speakers

    Bruce Behn, AAA President - Elect
    AAA Building a Bridge to Our Future

    R. Harold Schroeder, Financial Accounting Standards Board
    Update on FASB Activities

    Scott Wiley, President and CEO of The Ohio Society of CPAs

  • CTLA Sessions

    Using Technology to Increase Student Engagement in the Accounting Classroom

    Perspectives of Auditing Practitioners on Teaching and Research

    Help Shape the Future: Share what you wish you had known when you first started teaching

    Crash Course on Flipping the Classroom: Everything You Need to Know

    Professor, What’s on the Exam?? Creating Independent Thinkers through Self-Directed Learning

  • Sharpening Your Teaching Skills

    The meeting will feature a track of sessions that will be designed with evolving classroom teaching in mind and we strongly encourage Non-Tenure Track and Two Year College to attend. Sessions can include content on pedagogical issues, teaching strategies, and interfacing with Four Year institutions, among others.

    New information will be posted soon.

2015 Ohio Regional Meeting

Search and/or Browse the Online Program Calendar

Thursday, April 30, 2015
   
2:30 pm-4:30 pm Parker Hannifin Plant Tour and Presentation
Accounting-1.0 CH
4:00 pm-8:00 pm

Table Top Displays

   
   
   
   
   
   
   


6:30 pm-8:00 pm Welcome Reception

Friday, May 1, 2015
   
7:00 am-4:00 pm

Table Top Displays


7:00 am-8:00 am Breakfast

8:00 am-8:10 am

President’s Welcome and Introduction to Plenary Speakers
Speaker: Larry Parker, Case Western Reserve University

 

8:10 am-9:05 am Plenary Session 1
Professional Issues Update

Accounting - 1.0 CH
Speaker: Scott Wiley, Ohio State Society of CPA’s

9:05 am-9:15 am Break

9:15 am-10:15 am Plenary Session 2
Room Behind the Great and Powerful Wizard: How Big Data is Re-Shaping Hollywood and Our Culture
Personal Development - 1.0 CH
Speaker:  Ruth McCartney

10:15 am-10:45 am Break

10:45 am-12:00 pm

Concurrent Sessions

1.01 Panel: Toward a Framework to Incorporating Big Data and Data Analytics in Accounting Curricula
Personal Development - 1.5 CH

Panelists: Brian Greenberg, KPMG
Bruce K. Behn, The University of Tennessee 
Shane Kenney, PwC

1.02 Using Technology to Increase Student Engagement in the Accounting Classroom
Specialized Knowledge and Applications - 1.5 CH
Presenter: Markus Ahrens, St. Louis Community College

1.03 Public Interest
Accounting - 1.5 CH
Moderator: Susan S. Lightle, Wright State University

Intense Board Monitoring and Risky Corporate Investment—Evidence from the Financial Crisis Period
Jing Wang, Kent State University
Discussant: David M. Bukovinsky, Wright State University

The Effect of the Dodd-Frank Act on Corporate Whistleblowing
Aaron Wilson, Ohio University
Discussant: Jill Cadotte, Case Western Reserve University

The Psychological Contract and the Whistleblower
Andrea Scheetz, Case Western Reserve University
Discussant: Jing Wang, Kent State University

1.04 Financial Accounting and Reporting 1
Accounting - 1.5 CH
Moderator: Laura K. Rickett, Cleveland State University

An Empirical Examination of Mark-to-Market Accounting for Corporate Pension Plans
Tim Eaton, Miami University
Qing Burke, Miami University
Po-Chang Chen, Miami University
Discussant: Fangjun Sang, Kent State University

Income Smoothing Practices of U.S. Banks in the Aftermath of the Financial Crisis of 2008
Burak Dolar, Western Washington University
Discussant: Arno Forst, Kent State University

The Effects of Firms’ Information Environments on Analysts’ Herding Behavior
Todd Palmer White, The University of New Mexico
Ryan Leece, The University of Alabama at Birmingham
Discussant: Albert L. Nagy, John Carroll University

1.05 Gender Issues and Work Life Balance
Accounting - 1.5 CH
Moderator: Jan Ellen Eighme, Miami University

An Examination of Gender Differences in Accounting Students’ Values: A Longitudinal Study
Lynn Bible, Fayetteville State University
Hani Tadros, Fayetteville State University
Discussant: Avinash Arya, William Paterson University of New Jersey

Does Sex Matter? Director Gender and Board Policies
Mai Dao, The University of Toledo
Veena Looknanan Brown, University of Wisconsin-Milwaukee
Hung-Chia Scott Hsu, University of Wisconsin-Milwaukee
Discussant: Aleksandra B. Zimmerman, Case Western Reserve University

Meaning at Work: Expertise, Happiness, Job Satisfaction, and Retention for Employees in the Accounting Profession
Marsha M. Huber, Youngstown State University
David Law, Youngstown State University
Margaret Kern, The University of Melbourne
Wei Wang, University of Central Florida
Discussant: Mary Sasmaz, Case Western Reserve University

12:00 pm-1:30 pm

Lunch

Update on FASB Activites
Accounting - 1.0 CH
Speaker: R. Harold Schroeder, FASB

1:30 pm-1:45 pm Break

1:45 pm-3:25 pm

Concurrent Sessions

2.01 Panel: IMA Presents: An Overview of IMA Educator Programs and COSO Update
Specialized Knowledge and Applications - 2.0 CH

Presenters: Lisa Beaudoin, IMA Director of Educational Partnerships
Sandra Richtermeyer, Xavier University

2.02 Panel: Perspectives of Audit Partners on Teaching and Research
Personal Development - 2.0 CH
Moderator: Benjamin Hoffman, Kent State University

Panelists: Lori Kalic, Assurance Services Partner, McGladrey LLP
Jim Keeslar, BCG & Company
Danielle J. Kimmell, Bober Markey Fedorovich
Michael Pratt, Assurance Partner, PwC
Gino Scipione, Audit Partner, Grant Thornton

2.03 Consortium/Research Paper Sessions with Senior Researchers
Accounting - 2.0 CH
Moderator: Natalia Maksimovna Mintchik, University of Cincinnati

An Experimental Investigation of Auditor Professional Skepticism in Client Email Inquiries
Aleksandra B. Zimmerman, Case Western Reserve University
Discussant: Albert L. Nagy, John Carroll University

Making Crime Pay: Timing of External Whistleblowing
Andrea Scheetz, Case Western Reserve University
Joseph Wall, Case Western Reserve University
Discussant: Wei Li, Kent State University

2.04 International Accounting
Accounting - 2.0 CH
Moderator: Qing Burke, Miami University

SAP ® AG Pioneers the Future of Financial Reporting: Implementing IFRS-based XBRL Statements
Mark A. Holtzblatt, Cleveland State University
Kristine M. Brands, Regis University
Discussant: Renee M. Castrigano, Gannon University

Deploying an IT Audit to Detect Accounting Frauds of Chinese Listed Corporations
Yue Qi, Nankai University
Xiaofeng Peng, The University of Toledo
Discussant: Jan Ellen Eighme, Miami University

Fraud Triangle: Pressure, Opportunity, Rationalization, and the Level of Accounting Irregularities in Indonesia
Aditya Prayatna, Universitas Indonesia
Fitriany Abdul Mutholib, Universitas Indonesia
Discussant: Paris Liu

2.05 Teaching, Learning and Curriculum 1
Accounting - 2.0 CH
Moderator: Frances Ann Stott, Bowling Green State University

A Look Inside Action Research: Driving Reform in Accounting Education and Development of Accounting Educators
Susan M. Curtis, University of Illinois at Urbana-Champaign
Discussant: Gerald P. Weinstein, John Carroll University

Lecture Capturing Performance versus Perception
Husam Aldamen, Qatar University
Rajab Al-Esmail, Qatar University
Janice Hollindale, Bond University
Discussant: Cheryl Langford Prachyl, University of Dallas

The New World Order of Accounting Doctoral Education in the U.S.
Timothy J. Fogarty, Case Western Reserve University
Discussant: Marsha M. Huber, Youngstown State University

An Exploratory Study Utilizing Virtual Student Teams in the Auditing Class
Heidi H. Meier, Cleveland State University
Deborah Smith, Cleveland State University
Tracy Porter, Cleveland State University
Discussant: Neel Kamal Purohit, S. S. Jain Subodh P. G. College

3:25 pm-3:55 pm

Ice Cream Social Break 
Sponsored by

Personal Development - 0.5 CH

Board 1: XBRL Hands-on Tagging Case Study
Kristine Brands, Regis University

Board 2: Data Analytics in the Accounting Classroom: A Multi- Disciplinary Approach
Frank Klaus, Cleveland State University

Board 3: Experiential Sampling Study: Measuring and Improving the Daily Well-Being of Accounting Students
Marsha Huber, Youngstown State University

Board 4: Making Accounting Interesting by Assignments that Connect It to Students’ Everyday Life
Avinash Arya William, William Paterson University of New Jersey

Board 5: The Gift Card Project
Kenyal McGee, Central State University

Board 6: Using Actual Products to Enhance Learning in Introductory Accounting Classes
John E. Dexter, Edinboro University of Pennsylvania

3:55 pm-5:35 pm

Concurrent Sessions

3.01 How to Teach Professional Ethics
Behavioral Ethics - 2.0 CH
Presenters: Wallace R. Wood, University of Cincinnati
Andy Garcia, Bowling Green University

3.02 Help Shape the Future
Personal Development - 2.0 CH
Presenters: Karen W. Braun, Case Western Reserve University
R. Drew Sellers, Kent State University

3.03 Consortium/Research Paper Sessions with Senior Researchers (Archival)
Accounting - 2.0 CH
Moderator: David M. Stott, Bowling Green State University

Market Response to Analyst Recommendation-Effect of IFRS Enforcement Intensity
Jing Wang, Kent State University
Discussant: Bruce K. Behn, The University of Tennessee

The Impact of Managerial Ability on Audit Fee and Audit Delay
Nancy Kangogo, Kent State University
Discussant: Hassan Hassab-Elnaby, The University of Toledo

3.04 Auditing 1
Auditing - 2.0 CH
Moderator: Heidi H. Meier, Cleveland State University

Does the Audit Market Price Big 4 Experience in Non-Big 4 Firms?
Aleksandra B. Zimmerman, Case Western Reserve University
Discussant: Mai Dao, The University of Toledo

Insider Ownership and the Demand for Audit Quality: Evidence from Dual-Class Firms
Arno Forst, Kent State University
Barry R. Hettler, Kent State University
Discussant: Natalia Maksimovna Mintchik, University of Cincinnati

The Effect of Controlling Ownership and the Role of Board of Commissioners and Audit Committee on Audit Quality
Vidyata Annisa, Universitas Indonesia
Vera Diyanti, Universitas Indonesia
Ratna Wardhani, Universitas Indonesia
Discussant: Kevin F. Brown, Wright State University

The Impact of Auditing Standard No. 5 on Auditors’ Propensity to Issue Adverse Reports on Clients’ Internal Control
Jagan Krishnan, Temple University
Jayanthi Krishnan, Temple University
HakJoon Song, University of Akron
Discussant: Burak Dolar, Western Washington University

3.05 Potpourri
Accounting - 2.0 CH
Moderator: Heidi Tribunella, University of Rochester

Experimental Examination of Nonprofessional Investors’ Use of MD&A Disclosures
Wei Li, Kent State University
Bernard Wong-On-Wing, Washington State University
Tai Fan, Southwest University for Nationalities
Discussant: Andrea Scheetz, Case Western Reserve University

What Do We Mean by Accounting Program Quality? A Decomposition of Accounting Faculty Opinions
Aleksandra B. Zimmerman, Case Western Reserve University
Timothy J. Fogarty, Case Western Reserve University
Vernon J. Richardson, University of Arkansas
Discussant: David M. Stott, Bowling Green State University

The Impact of Client Information Technology Capability on Audit Pricing Elements: Examining Risk, Complexity, and Size
Benjamin Hoffman, Kent State University
R. Drew Sellers, Kent State University
Justyna Skomra, Kent State University
Discussant: Xiaofeng Peng, The University of Toledo

6:30 pm-8:30 pm

Dinner and Awards

Ohio - Cauldron of Enterprise
Personal Development - 1.0 CH
Speaker: Russ Warren, Senior Vice President, EdgePoint

 

Saturday, May 2, 2015
   
7:00 am-7:45 am

Breakfast with Research Round Table Forum
Accounting - 0.5 CH

Table 1
Dialogue Session Facilitator: Arno Forst, Kent State University

Segment Disclosure Practices in Annual Reports and Associated Factors: The Case of Large European Listed Entities
Nadia Albu, The Bucharest University of Economic Studies

Perceptions of the Costs, Benefits, Impediments and Facilitators of IFRS Application in Central and Eastern Europe
Catalin Albu, The Bucharest University of Economic Studies

Table 2
Dialogue Session Facilitator: Shunlan Fang, Kent State University 

Do Nonfinancial Measures Create Value? An Empirical Study of the Use of Nonfinancial Measures in Healthcare
Jindan Zhang, The University of Toledo

Lean Adoption: Antecedents and Performance Consequences
Huilan Zhang, The University of Toledo

Table 3
Dialogue Session Facilitator: Drew Seller, Kent State University

Evaluating the Impact of Independent Auditors’ Reliance on the Internal Audit Function on Reporting Quality and Investment Decisions
Kenyal McGee, Central State University

Hypothetical Effects of a Volatile Stock Market on Retirees’ Investment Portfolios
David Nugent, Slippery Rock University

Understanding Forensic Accounting through Sherlock Holmes
Thomas Tribunella, SUNY at Oswego
Heidi Tribunella, University of Rochester

7:45 am-8:20 am Business Meeting
8:20 am-8:50 am

Plenary Session 3

Speaker: Bruce Behn
AAA President-Elect for 2015-16      
Building a Bridge to Our Future

8:50 am-9:05 am Break

9:05 am-10:45 am

Concurrent Sessions

4.01 The Creativity Appetizer: Geniuses, Aha Moments, and Practicing Out of the Box Thinking
Personal Development - 2.0 CH
Presenter: Marsha M. Huber, Youngstown State University

4.02 Crash Course on Flipping the Classroom: Everything You Need to Know
Personal Development - 2.0 CH
Presenters: Markus Ahrens, St. Louis Community College
Tracie Lynn Nobles, Austin Community College

4.03 Consortium/Editors Panel
Personal Development - 2.0 CH
Moderator: Akhilesh Chandra, The University of Akron

Panelists:
Bruce K. Behn, The University of Tennessee
Robert K. Larson, University of Cincinnati
Gary John Previts, Case Western Reserve University
Donna Lee Street, University of Dayton

4.04 Financial Accounting and Reporting 2
Accounting - 2.0 CH
Moderator: Arno Forst, Kent State University

A Comparison of Graham and Piotroski Investment Models Using Accounting Information and Efficacy Measurement
Nusrat Jahan, The University of Akron
John J. Cheh, The University of Akron
Il-Woon Kim, The University of Akron
Discussant: Qing Burke, Miami University

Audit Committee Reports, Voluntary Disclosure, and Accounting Quality
X. Gloria Liu, John Carroll University
Discussant: Laura K. Rickett, Cleveland State University

The Sensitivity of the CDS Market to Financial Analysts’ Forecast Revisions
Pervaiz Alam, Kent State University
Xiaoling Pu, Kent State University
Barry R. Hettler, Kent State University
Discussant: Todd Palmer White, The University of New Mexico

Do Material Weaknesses in Information Technology-Related Internal Controls Affect Firms’ 8-K Filing Behavior?
Anthony Dewayne Holder, The University of Toledo
Khondkar E. Karim, University of Massachusetts Lowell
Karen Lin, University of Massachusetts Lowell
Robert E. Pinsker, Florida Atlantic University
Discussant: Wallace R. Wood, University of Cincinnati

4.05 Teaching, Learning and Curriculum 2
Accounting - 2.0 CH
Moderator: Gerald P. Weinstein, John Carroll University

An Initiative for Recruiting Accounting Majors
Brandon C. Yanak, Wright State University
Kevin F. Brown, Wright State University
Discussant: Susan M. Curtis, University of Illinois at Urbana- Champaign

Identifying Red Flags in an Accounts Payable Environment: An Experiential Learning Exercise
Cheryl Langford Prachyl, University of Dallas
Liz Mulig, University of Dallas
Donald R. Burg, Independent Consultant in Fraud Prevention and Detection
Discussant: Gregory A. Jonas, Case Western Reserve University

Teaching IFRS with a Professional e-Learning Training Program: Rationale, Techniques, and Student Perceptions
Mark A. Holtzblatt, Cleveland State University
Husam A. Abu-Khadra, Roosevelt University
Discussant: Donald McFall, Hiram College

XYZ Corporation—An Integrated Capital Budgeting Instructional Case
David E. Stout, Youngstown State University
Raymond J. Shaffer, Youngstown State University
Jeremy T. Schwartz, Youngstown State University
Discussant: Heidi Tribunella, University of Rochester

10:45 am-11:15 am Break

11:15 am-12:30 pm

Concurrent Sessions

5.01 Tools and Techniques for Optimizing Student Success in the Beginning Principles of Accounting Class through the Use of Electronic Course Tools
Accounting - 1.5 CH

Presenters: Lisa Khosh Granger, McGraw-Hill Education
Frank M. Klaus, Cleveland State University
Caryn L. Lanzo, Cleveland State University
Lynda Sax, Pearson Higher Education
Marnie A. Grabowski, Cengage Learning

5.02 What’s on the Exam?? Creating Independent Thinkers through Self-Directed Learning
Personal Development - 1.5 CH
Presenter: Tracie Lynn Nobles, Austin Community College

5.03 Consortium/Master Teachers Panel
Personal Development - 1.5 CH
Moderator: Anthony Dewayne Holder, The University of Toledo

Panelists:
Karen W. Braun, Case Western Reserve University
Tim Eaton, Miami University
Gregory A. Jonas, Case Western Reserve University
Sandra Richtermeyer, Xavier University

5.04 Auditing 2
Auditing - 1.5 CH
Moderator:  Wallace R. Wood, University of Cincinnati 

PCAOB Inspections and the Effect on Audit Pricing
Laura K. Rickett, Cleveland State University
Pervaiz Alam, Kent State University
Discussant: Natalia Mintchik, University of Cincinnati

The Effect of Auditor Quality and Legislative Oversight on the Follow- Up of Audit Recommendation, and Audit Findings/Opinions
Dyah Setyaningrum, Universitas Indonesia
Dwi Martani, Universitas Indonesia
Discussant: Thomas James Tribunella, SUNY at Oswego

Audit Fee Discounting for Non-Accelerated Filers in the Post-SOX Environment
Benjamin Hoffman, Kent State University
Albert L. Nagy, John Carroll University
Discussant: HakJoon Song, The University of Akron

5.05 Accounting History
Accounting - 1.5 CH
Moderator: Gary John Previts, Case Western Reserve University

Accounting for Coal Miners in West Virginia
Robert Russ, Northern Kentucky University
Discussant: Timothy J. Fogarty, Case Western Reserve University

Evidence about the Origins of U.S. Mutual Funds and Disclosure Failures Leading to the 1940 Investment Company Act
Jill Cadotte, Case Western Reserve University
Discussant: Timothy J. Fogarty, Case Western Reserve University

The History and Development of Accounting and Disclosure of Charitable Organizations in the United States
Mary Sasmaz, Case Western Reserve University
Discussant: Timothy J. Fogarty, Case Western Reserve 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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