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  • Please mark your calendar!

    The 2016 Forensic Accounting Research Conference will be held in Charlotte, North Carolina, at the Crowne Plaza Charlotte Executive Park Hotel on March 4-5, 2016.

  • Call for Submissions

    The Seventh Annual Midyear Forensic Accounting Conference will be held March 4-5, 2016, at the Crowne Plaza Charlotte Executive Park Hotel in Charlotte, North Carolina. The conference will consist of keynote speakers, concurrent sessions dealing with a wide variety of fraud, forensic, and investigative accounting topics, panel discussions, case work, and other scholarly activity.

    The submission deadline for papers, teaching cases, panel proposals, and class materials has been extended to 11:59 pm EST on Thursday, December 31, 2015.  Please consider serving the section as a reviewer, moderator or discussant.

2016 Forensic Accounting Research Conference

Program

Friday, March 4, 2016
   
9:00 am – 12:00 pm Preconference Workshop

12:00 pm – 2:00 pm Lunch
Auditing - 1.0 CH

The FBI: Financial Crimes and Fraudsters
Speaker: Aaron Seres, Special Agent, FBI

At the Crossroads – Centennial Reflections and the Future of the AAA
Speaker: Christine Botosan, AAA Past President, The University of Utah

2:15 pm – 3:45 pm Concurrent Sessions

Session 1.01: Panel: Current Trends in Fraud and Forensic Investigations
Specialized Knowledge - 1.5 CH
Moderator: Patricia Johnson, Canisius College

Panelists:
Tristen Knepp, FBI
Aaron Seres, FBI
Neal Seiden, SEC Enforcement Division
Erin Lentz, Grant Thornton

Session 1.02: Whistleblowing and Auditee Reporting Intentions
Specialized Knowledge - 1.5 CH
Moderator: Robert Eger, Naval Postgraduate School

Factors Impacting the Investigation of Whistleblower Tips.
William Anton Kerler, The University of North Carolina Wilmington
Arron Scott Fleming, West Virginia University
Christopher Allport, The University of Alabama in Huntsville
Discussant: Francis Farina, Catawba College

Making Crime Pay: Timing of External Whistleblowing.
Joseph Wall, Marquette University
Discussant: Aaron Wilson, Ohio University

Can Pre-Employment Tests Identify White-Collar Criminals and Reduce Fraud Risk in Your Organization?
Connie O’Brien, Kutztown University of Pennsylvania
Discussant: Karen Tabak, Maryville University

Session 1.03: Fraud Risk, Tax Avoidance, and Felony Fraud
Specialized Knowledge - 1.5 CH
Moderator: Carl Pacini, University of South Florida St. Petersburg

The Effect of Forensic Expertise and Time Pressure on Fraud Risk Assessment and Responsiveness.
Inez Verwey, Nyenrode Business University
Stephen Kwaku Asare, University of Florida
Discussant: Oscar J. Harvin, Florida Atlantic University

An Examination of the Readability of Tax Footnotes: Determinants and Implications for the Valuation of Tax Avoidance.
Kerry Katharine Inger, Auburn University
Michele Dawn Meckfessel, University of Missouri-St. Louis
Weiguo Fan, Virginia Polytechnic Institute and State University
Mi Zhou, Virginia Polytechnic Institute and State University
Discussant: William N. Dilla, Iowa State University

Exclusions: An Exploratory Analysis of Felony Fraud.
Renee Flasher, Ball State University
Melvin Arnaldo Lamboy Ruiz, Iowa State University
Discussant: TBA

Session 1.04: Power, Damages, and Fraud Indicators
Specialized Knowledge - 1.5 CH
Moderator: Katherine Enget, University at Albany, SUNY

Towards a Broader View of Recoverable Damages under Section 806 of the Sarbanes-Oxley Act.
Ricardo Colon, Lamar University
Blaise Michael Sonnier, University of Colorado Colorado Springs
Howell Lynch, Loyola University New Orleans
Discussant: Tim Louwers, James Madison University

"Power Tends to Corrupt and Absolute Power Corrupts Absolutely": A Tale of Corruption and Fraud.
Jared Koreff, University of Central Florida
Steve G. Sutton, University of Central Florida
Discussant: Wm. Dennis Huber, Capella University

The Functional and Dysfunctional Effects of a Composite Fraud Indicator on Managers' Financial Reporting Decisions.
Erin L. Hamilton, University of Nevada, Las Vegas
Rina Hirsch, Hofstra University
Uday S. Murthy, University of South Florida
Jason T. Rasso, College of Charleston
Discussant: Jared Koreff, University of Central Florida

3:45 pm – 4:00 pm Break

4:00 pm – 5:15 pm Concurrent Sessions

Session 2.01: Panel: How to Jazz-Up Your Forensic Accounting Course
Specialized Knowledge - 1.5 CH
Moderator: Donald Larry Crumbley, Louisiana State University

Panelists: Thomas Buckhoff, Georgia Southern University
Christine Crawford Cheng, Louisiana State University
Scott McHone, American Board of Forensic Accounting

Session 2.02: Case Studies in Fraud and Forensic Accounting
Specialized Knowledge - 1.5 CH
Moderator: Priscilla Burnaby, Bentley University

A Case of Purchasing Fraud.
Sara Melendy Kern, Gonzaga University
Marcia Weidenmier Watson, The University of North Carolina at Charlotte
Kevin Dow, University of Nottingham Ningbo

A Teaching Case Using the Elements of the FCPA.
Constance M. Lehmann, University of Houston-Clear Lake

eDiscovery in the Classroom - Searching Enron’s Emails for Clues of Fraud and Misconduct.
Eric Negangard, University of Virginia

SJCC Fraud Investigation Using Unstructured Data.
George Raymond Aldhizer, Wake Forest University

Session 2.03: SOX, Financing Terrorist Organizations, and Fraud Protection
Specialized Knowledge - 1.5 CH
Moderator: Joseph Wall, Marquette University

Are Sarbanes-Oxley and Dodd-Frank Working? Non-Parametric Exploration of Benford’s Law and Financial Statements 1970-2013.
Bradley J. Barney, Kennesaw State University
Kurt S. Schulzke, Kennesaw State University
Discussant: Wm. Dennis Huber, Capella University

Forensic Accounting and Financing Terrorist Organizations and Activities.
Wm. Dennis Huber, Capella University
Discussant: Renee Flasher, Ball State University

Fraud Protection Riding on an Integrated Business Intelligence Foundation: The Case of the Department of the Navy.
Robert J. Eger, Naval Postgraduate School
Juanita M. Rendon, Naval Postgraduate School
Rene G. Rendon, Naval Postgraduate School
Christy D. Smith, University of New Haven
Discussant: Ronny Daigle, Sam Houston State University

Session 2.04: Bias in Asset Valuations, Stolen Identity and Domestic Asset Tracing
Specialized Knowledge - 1.5 CH
Moderator: Cynthia Krom, Franklin & Marshall College

Possible Bias in Asset Valuations: An Application of the Fraud Risk Triangle to Divorce Cases.
Jennifer Tonasetti, Bryant University
Charles P. Cullinan, Bryant University

Stolen Identity Refund Fraud: An Analysis of the Perpetrator Characteristics and Comparison with Updated IRS Identity Theft Measures.
Britton A. McKay, Georgia Southern University

Domestic Asset Tracing and Freezing for the Forensic Accountant.
Carl Pacini, University of South Florida St. Petersburg
Debra Taylor Sinclair, University of South Florida St. Petersburg
William Hopwood, Florida Atlantic University

6:00 pm – 7:00 pm Reception

Saturday, March 5, 2016
   
7:00 am – 8:30 am Continental Breakfast

8:30 am – 10:00 am Panel: Big Data, Analytics, and Cybersecurity: Are We Talking about Accounting Anymore?
Specialized Knowledge - 1.5 CH
Moderator: Tim Pearson, Georgia Southern University

Panelists:Jesse Bachman, PwC
Alexis Bell, Fraud Doctor
John Dalton, SAS
William Hanley, KPMG

10:00 am – 10:30 am Break

10:30 am – 12:00 pm Concurrent Session

Session 3.01: Panel: Illegal Tax Protester Organizations, Justifications, and Tax Evasion Methods
Tax - 1.5 CH
The panel discussion will address the many organizations and individuals that are considered by the United States Internal Revenue Service (IRS) as illegal tax protesters.

Panelists: Oscar J. Harvin, Florida Atlantic University
Carl Pacini, University of South Florida St. Petersburg

Session 3.02: Case Studies in Fraud and Forensic Accounting
Specialized Knowledge - 1.5 CH
Moderator: Sara Melendy Kern, Gonzaga University

Fraud Risk Brainstorming at Tesla Motors.
Megan Hess, Washington & Lee University

Magenta Manufacturers Company: Forensics, Ethics, and the Accountant.
Karen Grossman Tabak, Maryville University

Policemen’s Relief Association.
Kathryn Hansen, California State University, Los Angeles
Gregory Kunkel, California State University, Los Angeles
Daniel Ryan, U.S. Department of the Treasury

Toshiba Corporation - How Could So Much Be So Wrong?
Priscilla A. Burnaby, Bentley University
Susan Hass, Simmons College

Session 3.03: Fraud in Mergers and Acquisitions, the Energy Industry, and Extra-Statutory Sanctions
Specialized Knowledge - 1.5 CH
Moderator: Wm. Dennis Huber, Capella University

A Discourse on the Association of Accounting Fraud to Mergers and Acquisitions.
Madeline Domino, Mercer University
Carmelita Troy, Andrews University
Discussant: Connie O’Brien, Kutztown University of Pennsylvania

Fraud and Abuse in the Energy Industry: Be Careful with Words.
Donald Larry Crumbley, Louisiana State University
Christine Crawford Cheng, Louisiana State University
Discussant: Robert Eger, Naval Postgraduate School

Sympathy for the Devil? Extra-Statutory Sanction Recommendations for Security Market Violations by Compliance Personnel.
Joseph Wall, Marquette University
Timothy J. Fogarty, Case Western Reserve University
Discussant: Jacqueline Moffitt, Louisiana State University

Session 3.04: Cyber Platforms, Text Analytics, and Number Generation Patterns
Specialized Knowledge - 1.5 CH
Moderator: J. L. Souza, The Pennsylvania State University Abington

Cyber Platforms Enhanced by Trust Positions: Creating an Atmosphere of Fraud Reduction.
Waymond Rodgers, The University of Texas at El Paso
Attah-Boakye Rexford, University of Hull

CEO Personalities and Financial Misreporting: A Text Analytics Approach.
Mi Zhou, Virginia Polytechnic Institute and State University
Weiguo Fan, Virginia Polytechnic Institute and State University
Reza Barkhi, Virginia Polytechnic Institute and State University

Number Generation Patterns: Exploratory Analysis for Determinants.
Renee Flasher, Ball State University
Troy D. Janes, Purdue University
Greg Wright, Indianapolis Chapter, Association of Certified Fraud Examiners

12:00 pm – 1:30 pm Lunch
The HealthSouth Fraud: A Case of Ethical Malpractice
Specialized Knowledge - 1.0 CH
Speaker: Weston Smith, Former CFO of HealthSouth

1:45 pm – 3:15 pm Concurrent Session

Session 4.01: Pre-Employment Tests, “Robin Hood” Effect, and Fraudulent Behavior
Specialized Knowledge - 1.5 CH
Moderator: Ronny Daigle, Sam Houston State University

The Impact of Appreciation and Anonymity Guarantee on Auditee Reporting Intentions.
Aaron Wilson, Ohio University
Discussant: Britton McKay, Georgia Southern University

The "Robin Hood" Effect: Context Creates Pathways to Fraud through Both Traditional and Non-Traditional Means.
Joseph Wall, Marquette University
Timothy J. Fogarty, Case Western Reserve University
Discussant: Donald Larry Crumbley, Louisiana State University

A Test of a Model of Fraudulent Behavior in a Purchasing Card Context.
William N. Dilla, Iowa State University
Andrew Harrison, University of Cincinnati
Brian Mennecke, Iowa State University
Discussant: Debra Sinclair, University of South Florida St. Petersburg

Session 4.02: Case Session - Deloitte Foundation Forensic Cases
Specialized Knowledge - 1.5 CH

Effective Learning through Cases: Examples from the Deloitte Foundation Forensic Accounting Case Study Series.
Kristina Chernick, Deloitte

Session 4.03: Fraud/Forensics in Government and History
Specialized Knowledge - 1.5 CH
Moderator: Cindy Durtschi, DePaul University

A Case of Fraud in U.S. Government Funded Projects.
Jan Taylor Morris, Sam Houston State University
Kristine Caratan, San Francisco State University

Frank Wilson: The Father of Forensic Accounting.
Timothy J. Louwers, James Madison University

Anti-Fraud Measures in U.S. Local Governments.
Ellen L. Landgraf, Loyola University Chicago
Laurence E. Johnson, Colorado State University

Session 4.04: Impact of Gender, Women Leaders, and Gender as a Missing Variable
Specialized Knowledge - 1.5 CH
Moderator: TBA

The Impact of Gender on Perceptions of Occupational Frauds and the Likelihood Those Frauds Will Be Reported.
Jane Baird, Minnesota State University Mankato
Robert C. Zelin, Minnesota State University Mankato
Discussant: Renee Flasher, Ball State University

Women Leaders and Fraud: Are Companies Led by Women Less Likely to be Subject to Fraud Litigation?
Mary Jane Lenard, Meredith College
Bing Yu, Meredith College
E. Anne York, Meredith College
Shengxiong Wu, Texas Wesleyan University
Discussant: William N. Dilla, Iowa State University

Analyzing Audit Risk and Evaluating the Control Environment: Is Gender a Missing Variable in Detecting Fraud?
Theresa Hilliard, Robert Morris University
Discussant: Cynthia Krom, Franklin & Marshall College

3:15 pm – 3:45 pm Break

3:45 pm – 5:15 pm Concurrent Sessions

Session 5.01: Applying General Strain Theory, Psychological Entitlement, and Effect of Prenatal Testosterone
Specialized Knowledge - 1.5 CH
Moderator: Karen Tabak, Maryville University

Applying General Strain Theory to Explore Gender Differences in the Commission of Fraud.
Theresa Hilliard, Robert Morris University
Presha E. Neidermeyer, West Virginia University

Psychological Entitlement as a Facilitator of Unethical Behavior.
Cynthia L. Krom, Franklin & Marshall College

The Effect of Prenatal Testosterone on Misreporting Behavior.
Darin Kip Holderness, West Virginia University
Eric N. Johnson, University of Wyoming

Session 5.02: "Superstar" CFOs, Fraud Detection Proficiency, and Impression Management
Specialized Knowledge - 1.5 CH
Moderator: Jason Rasso, College of Charleston

Do "Superstar" CFOs Impair Auditors’ Independence?
Oscar J. Harvin, Florida Atlantic University

Indicators of Fraud Detection Proficiency and Their Impact on Auditor Judgments in Fraud Risk Assessments and Audit Plan Modifications.
Kathryn Enget, University at Albany, SUNY

Do Managers Speak in Two Tongues? Evidence from Inconsistent Messages Conveyed at Conference Calls.
Feng Chen, University of Missouri
Weiguo Fan, Virginia Polytechnic Institute and State University
Mi Zhou, Virginia Polytechnic Institute and State University

Session 5.03: Impression Management in the Classroom and Teaching Activities for Classroom Use
Specialized Knowledge - 1.5 CH
Moderator: Jan Taylor Morris, Sam Houston State University

Is the Current Use of Impression Management by Professors in the Classroom Similar to Earnings Management by Corporate Executives.
Donald Larry Crumbley, Louisiana State University
Kenneth J. Reichelt, Louisiana State University

Introducing Forensic Accounting Concepts Using Clue/Preliminary Interviewing Activity.
J. L. Souza, The Pennsylvania State University Abington

Mystery Diners Video: Demonstrating Best Practices in Fraud Investigation.
William Dilla, Iowa State University

Session 5.04: Financial Statement Fraud, Internal Audit, and Risk Management Implications for Forensic Accountants
Specialized Knowledge - 1.5 CH
Moderator: TBD

Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting.
Ifedapo Awolowo, Sheffield Hallam University

Increasing the Effectiveness of Internal Audit: Learn More from What You Ask.
Thomas G. Calderon, The University of Akron
James W. Hesford, Ecole hôtelière de Lausanne
Nicolas Mangin, Ecole hôtelière de Lausanne
Mina Pizzini, Texas State University

Risk Management Implications for Forensic Accountants and Auditors.
Adam Greiner, University of Denver
Hugh D. Grove, University of Denver
Maclyn Clouse, University of Denver

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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