• 2016 Government and Nonprofit Section Midyear Meeting

    We would like to thank the KPMG Foundation for its generous support in sponsoring the 2016 GNP Midyear Meeting.


    Please mark your calendar!

    The 2016 Government and Nonprofit Section Midyear Meeting will be held in Arlington, Virginia at The Westin Crystal City on March 11-12, 2016.


    Call For Submissions

    We welcome theoretical, practical, pedagogical and case-study papers on any government or nonprofit accounting research topic. The meeting program will include a number of concurrent sessions. We encourage the submission of full completed studies and emerging studies. All full papers submitted to the meeting will be considered for the best paper award.


We gratefully acknowledge KPMG and the KPMG Foundation for their generous support of the 2016 GNP Midyear Meeting.

2016 Government and Nonprofit Section Midyear Meeting

Search and /or Browse the Online Program Calendar Program

Thank you to KPMG Foundation for generously sponsoring the Government and Nonprofit Section Midyear Meeting!


Friday, March 11, 2016

7:30 am – 8:00 am Breakfast

8:00 am – 8:15 am Welcome and Introductions
Speakers: Tammy R. Waymire, Northern Illinois University
Andrew J. McLelland, Auburn University

8:15 am – 9:30 am Governmental Accounting and Single Audits
Accounting (Governmental) - 1.5 CH
Speaker: Jeff Markert, Partner, KPMG LLP, Department of Professional Practice

9:30 am – 10:20 am Governmental Standard Setting
Accounting - 1.0 CH
Speaker: Jan I. Sylvis, Vice Chair, Governmental Accounting Standards Board

10:20 am – 10:35 am Break

10:35 am – 11:50 am Federal Standard Setting
Accounting (Governmental) - 1.5 CH
Speaker: D. Scott Showalter, Chairman, Federal Accounting Standards Advisory Board

11:50 am – 12:00 pm Journal of Governmental and Nonprofit Accounting
Speaker: Vaughan Radcliffe, Editor

12:00 pm – 1:30 pm Lunch with Speaker
Municipal Bond Market Regulation
Accounting - 1.0 CH
Speaker: Michael S. Piwowar, Commissioner, U.S. Securities and Exchange Commission

1:30 pm – 2:30 pm Nonprofit Legislation and Advocacy
Specialized Knowledge and Applications - 1.0 CH
Speaker: Elizabeth L. Clark, Director, Federal Affairs, National Association of College and University Business Officers (NACUBO)

2:30 pm – 3:30 pm Federal Financial Reporting
Accounting (Governmental) - 1.0 CH
Speaker: Douglas A. Glenn, Deputy Chief Financial Officer and Director of the Office of Financial Management Department of the Interior

3:30 pm – 3:45 pm Break

3:45 pm – 4:45 pm GASB Update
Accounting (Governmental) - 1.0 CH
Speaker: Dean Mead, Research Manager, Governmental Accounting Standards Board

6:00 pm – 8:00 pm Dinner

Saturday, March 12, 2016

7:00 am – 7:55 am Breakfast/Research Roundtable Session
Accounting - 1.0 CH

Do Nonprofit Organizations That Self-Prepare Their Tax Returns Receive Lower Donations?
Nicholas P. Marudas, Mercer University
Julie Petherbridge, Mercer University, Atlanta
Marie A. Leach, The University of Southern Mississippi

Transparency and Fiscal Responsibility Traditional Critics versus Participatory Budgeting
H. Anthony Crossman, Brooklyn College–CUNY

A Tale of an Evolving Standard: XBRL Reporting for U.S. Local Governments
Deniz A. Appelbaum, Rutgers, The State University of New Jersey, New Brunswick
Hussein Issa, Rutgers, The State University of New Jersey, New Brunswick
Stephen Kozlowski, Rutgers, The State University of New Jersey

IPSAS: Current Practices of Countries and Future Research Mustafa E. Abdulkarim, Qatar University

Management Control in Public-Private Partnerships - A Comparative Study between International Organizations and Development Cooperation Agencies
Thomas Konrad, Technical University Dortmund

8:00 am – 9:30 am Concurrent Sessions

Session 1.01: Government Reporting and Financial Distress
Finance - 1.5 CH
Moderator: Deniz A. Appelbaum, Rutgers, The State University of New Jersey, New Brunswick

Opportunistic Financial Reporting and Credit Market Participation in Municipalities
Amanda Beck, The University of Alabama
Discussant: Sharon Kioko, Syracuse University

Going Concern Disclosure for Local Governments
Nancy Chun Feng, Suffolk University
Daniel G. Neely, University of Wisconsin–Milwaukee
Discussant: Barry Marks, University of Houston–Clear Lake

Impact of Bankruptcy Eligibility Requirements and Statutory Liens on Borrowing Costs
Sharon Kioko, Syracuse University
Discussant: Meagan Jordan, Old Dominion University

Session 1.02: Nonprofit Governance and Performance
Accounting - 1.5 CH
Moderator: Rebecca Martin, University of Maryland and McNeese State University

Governance and Financial Impression Management in the Non-Profit Sector: Evidence from U.K. Charities
Tam Huy Nguyen, University of Southampton
Teerooven Soobaroyen, University of Southampton
Discussant: Shawn Gordon, University of Illinois at Urbana– Champaign

The Surprising Repetitiveness of Reported Program Ratios Qianhua Ling, Marquette University
Andrea Alston Roberts, University of Virginia
Discussant: Nicholas Marudas, Mercer University

Determinants and Consequences of Interlocking Boards in Nonprofit Organizations
Amanda Peterson, East Carolina University
Erica Harris, Rutgers, The State University of New Jersey, Camden Rebecca Bloch, Fairfield University
Discussant: Brian McAllister, University of Colorado Colorado Springs

9:30 am – 9:45 am Break

9:45 am – 11:15 am Concurrent Sessions

Session 2.01: State and Local Government Pensions and Audit Quality
Auditing (Governmental) - 1.5 CH
Moderator: Leon Korte, The University of South Dakota

An Empirical Study of Pension Governance on Public Defined Benefit Pension Fund Performance
Fang-Chun Liu, Stevens Institute of Technology
Guoquan Xu, Stevens Institute of Technology
Discussant: Julia Davidyan, University of Wisconsin–Whitewater

Determinants of Distribution Decisions by Non-Vested Employees: Does Employer’s Pension Funding Matter?
Julia Davidyan, University of Wisconsin–Whitewater
Discussant: Tom Vermeer, University of Delaware

School Districts and External Audit Quality: The Effects of Auditor Entrenchment
Nina T. Dorata, St. John’s University
Cynthia R. Phillips, St. John’s University
Joseph E. Trainor, St. John’s University
Discussant: Suzanne Lowensohn, Colorado State University

Session 2.02: Fraud and Governance Failures
Auditing (Governmental) - 1.5 CH
Moderator: Chevonne Alston, The University of Mississippi

Fraud Lessons at a Children’s Hospital
Carol M. Jessup, University of Illinois Springfield
Discussant: Roger Eger, Naval Postgraduate School

Fraud Protection Riding on an Integrated Business Intelligence Foundation: The Case of the Department of the Navy
Roger Eger, Naval Postgraduate School
Juanita M. Rendon, Naval Postgraduate School
R. Rendon, Naval Postgraduate School
Christy D. Smith, University of New Haven
Discussant: Carol M. Jessup, University of Illinois at Springfield

When Governance Systems Fail: The Case of Long Island College Hospital
Ellen Lippman, University of Portland
Teri O. Grimmer, University of Portland
Discussant: Kathy Jervis, University of Rhode Island

11:15 am – 11:30 pm Break

11:30 am – 1:00 pm

Concurrent Sessions (2)

Session 3.01: Communication and Transparency in Government
Communications - 1.5 CH
Moderator: Jordan Rippy, The University of Alabama

Financial Information Transfer in Municipal Government: An Examination of Communication between Government Finance Officers and Municipal Boards
Janet Jones, University of Minnesota, Duluth
Amy Foshee Holmes, Trinity University
Brooklyn Cole, Radford University
Mary Fischer, The University of Texas at Tyler
Discussant: Randall Kinnersley, Western Kentucky University

Legitimacy, Auditors, and Advertising: The Auditor General of Ontario and the Government Advertising Act, 2004
Clinton Free, UNSW Australia
Martin E. Persson, University of Western Ontario
Vaughn S. Radcliffe, University of Western Ontario
Mitchell Stein, University of Western Ontario
Discussant: Nina Dorata, St. John’s University

Popular Financial Reports as Fiscal Transparency Mechanisms: An Assessment Using the Fiscal Transparency Index for the Citizen User Meagan Jordan, Old Dominion University
Juita-Elena Wie Yusuf, Old Dominion University
Melanie Berman, Winrock International
Discussant: Pam Strickland, Methodist University

Session 3.02: Quality of Accounting Information
Finance - 1.5 CH
Moderator: Kimberly Tribou, Texas Tech University

Public Private Partnerships: Shared Value Creation, Trust, and Control
Demi Chung, UNSW Australia
Discussant: Linda Parsons, The University of Alabama

Impact of Accounting Information and Its Quality on Government Grantmaking Decisions
Walid BenAmar, University of Ottawa
Qiu Chen, University of Ottawa
Shujun Ding, University of Ottawa
Discussant: Tammy Waymire, Northern Illinois University

Evaluating Conformity of Municipality Financial Data to Benford’s Distribution: An Exploratory Study
Cheryl Langford Prachyl, University of Dallas
Mary Fischer, The University of Texas at Tyler
Treba Marsh, Stephen F. Austin State University
Discussant: Amanda Peterson, East Carolina University

1:00 pm – 2:00 pm Box Lunch and Executive Committee Meeting
At the Crossroads – Centennial Reflections and the Future of the AAA
Speaker: David Burgstahler, AAA President Elect, University of Washington–Seattle

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

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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