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    The 2016 Conference of the Public Interest Section and Doctoral/Early Scholar Consortium will be held in Winter Park, Florida, at The Alfond Inn on April 1-2, 2016.

  • Call for Submissions

    The 2016 Conference of the Public Interest Section and Doctoral/Early Scholar Consortium will be held in Winter Park, Florida, at The Alfond Inn on April 1-2, 2016. The meeting will include a Doctoral/Early Scholar Consortium on Friday morning and plenary/panel and research paper sessions on Friday afternoon and Saturday.

    The deadline for all submissions – both paper and panel proposals – is Thursday, January 21, 2016.

2016 Conference of the Public Interest Section and Doctoral/Early Scholar Consortium

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Friday, April 1, 2016
   
7:30am – 8:00am Continental Breakfast for Doctoral/Early Scholar Consortium

   
8:00am – 11:45am Doctoral/Early Scholar Consortium

   
12:00 pm – 1:30 pm Lunch
Accounting - 1.0 CH

Discussion of Sustainability Assurance Initiatives
Speakers: Michael Kraten, Associate Professor, Providence College
Richard Kravitz, New York Society of CPAs

   
1:45pm – 3:45pm Paper Session 1: Critical/Institutional Research
Regulatory Ethics - 2.0 CH
Moderator: Pamela Roush, University of Central Florida

"Sustainability" Reported and "Sustainability" Received: Disparate Narratives
Marianne Bradford, North Carolina State University
Julia B. Earp, North Carolina State University
Paul F. Williams, North Carolina State University
Discussant: Brian Shapiro, University of St. Thomas

Duality in the Profession/State Relationship: Interactive Institutional Change in Ethics Codes
Timothy J. Fogarty, Case Western Reserve University
John T. Rigsby, Mississippi State University
Discussant: Sue Ravenscroft, Iowa State University

Exploring the Ideological Foundations of the Accounting Entity Concept
Louella Moore, Washburn University
Discussant: Richard Sathe, University of St. Thomas

The Evolution of Bank Accounting during Financial Crises: A Comparison of Developing Country Crises with the United States Subprime Crisis
Alejandro Hazera, University of Rhode Island
Carmen Quirvan, University of Rhode Island
Salvador Marin Hernandez, University of Murcia
Anis Triki, University of Rhode Island
Discussant: Jeffrey Reinking, University of Central Florida

   
3:45pm – 4:15pm Break

   
4:15pm – 5:30pm Paper Session 2: Labor Issues
Accounting - 2.0 CH
Moderator: Amy Hageman, Kansas State University

Legitimacy Loss Contagion and Its Effects on Innocent Organizations: An Examination of Disclosure Behavior in Response to the Enron/Andersen Crisis
Kimberly A. Zahller, University of Colorado Colorado Springs
Robin W. Roberts, University of Central Florida
Discussant: Cynthia Krom, Franklin and Marshall College

Disclosure Strategies and Investor Reactions to Downsizing Announcements: A Legitimacy Perspective
Emmanuelle Negre, University of Montpellier
Marie-Anne Verdier, University of Toulouse
Charles H. Cho, ESSEC Business School
Discussant: Amy Hageman, Kansas State University

Managers' Responses to Political Costs: An Examination of the Relationship between Narrative Impression Management and Earnings Management during Workforce Reductions
Jennifer Boutant, University of Toulouse
Marie-Anne Verdier, University of Toulouse
Discussant: Robin Roberts, University of Central Florida

Determinants of Distribution Decisions by Non-vested Employees: Does Employer's Pension Funding Matter? Julia Davidyan, University of Wisconsin–Whitewater
Discussant: Maureen Frances Mascha, Purdue University Calumet

   
6:00pm – 7:30pm Reception and Research Forum
Accounting - 1.5 CH

Table 1:
Determinants of Delay in Adopting the 2013 COSO Integrated Framework
Noel Addy, Mississippi State University
Nathan Berglund, Mississippi State University

Accounting Standards Enforcement in an International Setting: Testing the Impact of Cultural, Religious, Political, and Legal Environment on National Regulatory Efforts
Gary Kleinman, Montclair State University
Betsy Lin, Montclair State University
Rebecca Bloch, Fairfield University

Table 2:
The Myth of Protecting the Public Interest: The Case of the Missing Mandate in Federal Securities Laws
Wm. Dennis Huber, Capella University

How the Fifth Year Is Becoming the Minus-1 Year: What It Means for the Accountancy Profession and the Public Interest
Richard S. Sathe, University of St. Thomas

Table 3:
Becoming What You Pretend to Be: Large Accounting Firm Advertising and the Death of Professionalism
Timothy J. Fogarty, Case Western Reserve University
Vaughan Radcliffe, Western University
Brian P. Shapiro, University of St. Thomas

A Highlight on the Possible Risk Associated with the One-Partner Audit Team Scenario
Khalid Aledem, King Saud University

Table 4:
Quality of Service in the Public Sector: The Role of Incentive Systems
Kazeem Akinyele, University of Central Florida
Vicky Arnold, University of Central Florida
Kristina Demek, University of Central Florida
Yu Tian, University of Central Florida

The U.S. National Debt, Federal Budgeting, and the Importance of Accounting Principles
Robert Allen, The University of Utah
Patrick Kelly, Providence College

Table 5:
The Impact of Linguistic Style in Management Discussion and Analysis on Stock Return Volatility
Mohamed M. Talaib, Lincoln University

The Effects of Tournament Incentive Contracts and Relative Performance Feedback on Task Effort, Learning Effort, and Performance
George Lee, Simon Frasier University

Saturday, April 2, 2016

 

7:30am – 8:15am Breakfast 

   
8:30am – 10:00am General Session 1: Federal Deficit
Accounting (Governmental) - 1.5 CH Speaker: Dr. Edward Kleinbard, University of Southern California
Facilitators: Sue Ravenscroft, Iowa State University
Paul F. Williams, North Carolina State University
   
10:00am – 10:30am Break

   
10:15am – 12:00pm Paper Session 3: Corporate Social Responsibility
Accounting - 1.5 CH
Moderator: Noel Addy, Mississippi State University

Increasing the Relevance of Corporate Social Responsibility Reporting through Reporting Enhancements and Stakeholder-Centric Assurance
Jonathan H. Grenier, Miami University
Brian Ballou, Miami University
James Bierstaker, Villanova University
Dan L. Heitger, Miami University
Discussant: Wioleta Olczak, University of Central Florida

Annual Financial and Sustainability Reporting: Existence and/or Persistence of Information Consistency
Maureen Frances Mascha, Purdue University Calumet
Cathleen L. Miller, University of Michigan–Flint
Discussant: Pat Kelly, Providence College

Dual Class Shares and Corporate Social Responsibility
Lois Mahoney, Eastern Michigan University
Linda Thorne, York University
Discussant: Dana Wallace, University of Central Florida

   
12:00pm – 1:15pm Lunch
At the Crossroads – Centennial Reflections and the Future of the AAA
Speaker: Audrey Gramling, AAA Council Chair, Colorado State University

   
1:15pm – 1:30pm Break

   
1:30pm – 3:00pm Paper Session 4: Critical Accounting Theory
Regulatory Ethics - 1.5 CH
Moderator: Charlie Cullinan, Bryant University

Legitimacy, Auditors, and Advertising: The Auditor General of Ontario and the Government Advertising Act, 2004 Clinton Free, UNSW Australia
Martin Persson, Western University
Vaughan S. Radcliffe, Western University
Mitchell J. Stein, Western University
Discussant: Lisa Baudot, University of Central Florida

Debunking the Myth of Shareholder Ownership of Companies: Some Implications for Corporate Governance and Financial Reporting
Prem Sikka, University of Essex
John Stittle, University of Essex
Discussant: Paul Williams, North Carolina State University

A Phenomenological Study of the Impact of FASB/PCC Changes on Small and Medium Private Companies
Swarooparani Hurli, Indiana University–Purdue University Columbus
Yibing Wang, Indiana University–Purdue University Columbus
Larita Killian, Indiana University–Purdue University Columbus
Discussant: Alejandro Hazera, University of Rhode Island

   
3:00pm – 3:30pm Break

   
3:30pm – 5:15pm Paper Session 5: Healthcare and Accountability
Accounting - 1.5 CH
Moderator: Nadra Pencle, University of Central Florida

"Power Tends to Corrupt and Absolute Power Corrupts Absolutely": A Tale of Auditor Corruption
Jared Koreff, University of Central Florida
Steve Sutton, University of Central Florida
Discussant: Prem Sikka, University of Essex

Evaluating the Effectiveness of Government Mandated Performance Management Systems: A Field Experiment
Fabienne Miller, Worcester Polytechnic Institute
Justin Wang, Worcester Polytechnic Institute
Discussant: Kazeem Akinyele, University of Central Florida

Healthcare Quality and Hospital Financial Performance: Exploring the Role of Ownership and Locality
Jindan Zhang, The University of Toledo
Amal Said, The University of Toledo
Discussant: Jared Koreff, University of Central Florida

   
5:30pm – 6:30pm Closing Reception

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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