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2016 Diversity Section Meeting

Preliminary Agenda


Friday, October 28, 2016

   
7:00 pm – 8:00 pm Reception

   

Saturday, October 29, 2016

   
7:00 am – 8:00 am Breakfast

8:00 am – 8:30 am

Welcome
Speakers: Dereck Barr-Pulliam, University of Wisconsin–Madison
Stephani Mason, DePaul University

   
8:00 am – 9:30 am

NASBA Research Forum
Accounting - 1.0 CH


 
   

NASBA Update
Speaker: Jeannette Faber, NASBA

The Impact of Accreditation on CPA Performance: An Examination of Gender and Race
Adrian Mayse, Howard University
Kayla Booker, Rhodes College

An Exploratory Study of the Perceptions of Factors Addecting the CPA Exam Passing Rate Carmen Belen-Rios Figueroa, University of Puerto Rico, Rio Piedras
Rogelio J. Cardona, University of Puerto Rico, Rio Piedras
Karen Castro-Gonzalez, University of Puerto Rico, Rio Piedras

 
   
9:30 am – 10:15 am

KPMG Research Tools
Accounting - 0.5 CH
Speaker: Bette Kozlowski, Director of Faculty Relations, KPMG
Introduction: Dereck Barr-Pulliam, University of Wisconsin–Madison

 
   
10:15 am – 10:30 am

Break

 
   
10:30 am – 11:15 am Financial Accounting Foundation Update
Accounting - 0.5 CH

Speaker: Teresea S. Polley, President and Chief Executive Officer, Financial Accounting Foundation
Introduction: Stephani Mason, DePaul University
 
11:15 am – 12:45 pm

Concurrent Sessions

 
   
  Session 1.01: Diversity
Accounting - 1.5 CH

The Importance of Georgia's HBCU's to the Educational Attainment of African Americans Including Their Significance in Providing Accounting Education
Darlene Booth-Bell, Coastal Carolina University
Aisha G. Meeks, Dalton State University
Kristen E. Brody, Bowie State University

Diversity and Inclusion: A View of the Top
Satina V. Williams, Brooklyn College–CUNY

University-Level Recruiting and Black Underrepresentation in the Auditing Profession
Paul E. Madsen, University of Florida
Andrew Bird, Carnegie Mellon University
Chan Li, University of Pittsburgh
Thomas Ruchti, Carnegie Mellon University

Session 1.02: Corporate Social Responsibility
Accounting - 1.5 CH

Corporate Social Responsibility and Capital Allocation Efficency
Avishek Bhandari, Florida Atlantic University
David Javakhadze, Florida Atlantic University

Impact of Corporate Social Responsibility Activities on Analyst's Behavior
Avishek Bhandari, Florida Atlantic University
Mark Kohlbeck, Florida Atlantic University

Strategic Cost Management: A Framework for the Adoption, Maintenance, and Use of Public Sector Sustainability Development
Ouadie Akaaboune, SUNY at New Paltz
Royce Burnett, Southern Illinois University Carbondale
Assayd Al-Wreiket, Briar Cliff University
 
12:45 pm – 2:00 pm Lunch Sponsored by KPMG
Accounting - 1.0 CH
Speaker: Victor M. Lorenzo
Introduction, Dereck Barr-Pulliam, University of Wisconsin–Madison
 
     
2:15 pm – 3:45 pm Concurrent Sessions  
     
  Session 2.01: Education
Accounting - 1.5 CH

Empirical Evidence on the Validity of Using Self-Reported GPA as a Proxy Measure of Actual GPA Among Accounting Research Subjects
Robert Marley, The University of Tampa
Steven M. Platau, The University of Tampa

The Effect of Pedagogy and Motivation on Learning Outcomes in Introductory Accounting Courses
Nelson U. Alino, Quinnipiac University
Matthew Maron, Quinnipiac University

Impact of Stereotype Threat Upon Ethnic Minority Entry to the Accounting Major
Brandis Philips, North Carolina Agricultural and Technical State University
 
         
  Session 2.02: Audit
Accounting - 1.5 CH
Auditor-Client Geographic Proximity and Earnings Announcement Timeliness
Bei Dong, University of South Florida

CEO Turnover following First-time Going Concern Opinions
Maia J. Farkas, California State University, San Marcos
Dahlia M. Robinson, University of South Florida
Michael Robinson, The University of Tampa

Do an Internal Control Opinion and Auditor Independence Clarification Matter?
Botao Chen, University of Maryland Eastern Shore
Quintin Booker, Jackson State University
 
     
  Session 2.03 Financial
Accounting - 1.5 CH

It Is Not Only What You Know, It Is Also Who You Know: CEO Network Connections and Financial Reporting Quality
Babak Mammadov, Florida Atlantic University
Avishek Bandari, Florida Atlantic University
Maya A. Thevenot, Florida Atlantic University
Austin Shelton, Florida Atlantic University

Managing Downward to Beat: The Importance of Performance Benchmarks when Reporting Negative Discretionary Accruals
Ranier Michael Robinson, The University of Alabama
Emily Sokolosky, The University of Alabama
Anne Ping Wu, The University of Alabama

Corporate Governance and Total Executive Compensation in Clawback Adopted Companies
Stephanie Ross, The University of Texas at San Antonio
 
     
3:45 pm – 4:00 pm Break  
     
 4:00 pm – 5:30 pm Concurrent Sessions  
    

Session 3.01: Diversity
Accounting - 1.5 CH

Is the Accounting Profession Really Committed to Diversity with Respect to the African-American Community?
Evelyn McDowell, Rider university

Women on Boards and Firm Performance in Egypt: The Market Does Not Discriminate
Angie M. A. Zaher, American University in Cairo
Dina Zaher, University of Houston–Clear Lake

Effect of Board Gender Diversity on Firm Risk, Financial Performance, and Institutions' Ownership Preferences
Jodonnis Rodriguez, Eastern Michigan University


Session 3.02: Audit
Accounting - 1.5 CH

More is More: Does Increased External Auditor Coordination Influence Internal Auditor Effort?
Porschia Nkansa, California State University, Los Angeles

PCAOB Inspections: Entity-Level versus Application-Level Control Weaknesses
Diane Janvrin, Iowa State University
Maureen Francis Mascha, Purdue University Calumet
Melvin Lamboy Ruiz, Iowa State University

How Does Auditor Sampling Methodology Affect Audit Assurance and Audit Liability?
Kerri-Ann Sanderson, Bentley University
Dereck Barr-Pulliam, University of Wisconsin–Madison
Helen Brown-Liburd, Rutgers, The State University of New Jersey, New Brunswick
     
  Session 3.03: Financial
Accounting - 1.5 CH

The Impact of Executive Inside Debt on Sell-Side Financial Analyst Forecast Characteristics
Babak Mammadov, Florida Atlantic University
Maya A. Thevenot, Florida Atlantic University
Avishek Bhandari, Florida Atlantic University

The Invisible Hand: Corporate Culture and its Implications for Earnings Management
 Maya A. Thevenot, Florida Atlantic University

The Deferred Tax Valuation Allowance and Loan Terms
Mikael Bergbrant, St. Johns University
Delroy Hunter, University of South Florida
Henock Louis, The Pennsylvania State University
Dahlia M. Robinson, The University of Alabama
 
6:30 pm – 8:00 pm Reception  
     

Sunday, October 30, 2016

 
     
7:00 am – 8:15 am Breakfast with the Doctoral Students
Accounting - 1.0 CH

 

 
8:15 am – 8:45 am

Imagining Our Future: Envisioning Our Second Century
Accounting - 0.5 CH
Speaker: Mark Dawkins, AAA Council President, University of North Florida
Introduction: Maria T. Caban-Garcia, Diversity Section President

9:45 am – 10:00 am Break
 
8:45 am – 9:45 am AICPA Plenary Session
Accounting - 1.0 CH

Speaker: Kimberly N. Ellison-Taylor, American Institute of CPA's Board of Directors
Introduction: Dereck Barr-Pulliam, University of Wisconsin–Madison
10:00 am – 11:15 am

Doctoral Student Road Paper Pitches
Accounting - 1.5 CH

Effects of Distrust Prompts and Documentation Requirements on Inspector's Behavior, Auditors Responses, and Audit Quality: An Interactive Experiment
Brent A. Garza, University of Illinois at Urbana–Champaign

The Charter School Industry: Is the Current Reporting Model Appropriate?
Chevonne Alston, The University of Mississippi

The Effectiveness and Potential Unintended Consequences of Caps on Municipal Taxation and Expenditures
Wilson Rose, Rutgers, The State University of New Jersey

The Impact of Tax Return Regulation on Financial Statement Tax Disclosure Quality
Michelle Harding, The University of Tennessee

   
11:15 am – 12:15 pm Diversity Research Plenary Session
Accounting - 1.0 CH

Speaker: Petra Robinson, Louisiana State University
Introduction: Stephani Mason, DePaul University
   
12:15 pm – 12:30 pm Adjourn Conference/Lunch
 
12:30 pm – 1:30 pm Business Meeting

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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