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2016 Mid-Atlantic Region Meeting

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Thursday, May 19, 2016
9:00 am–5:00 pm Preconference Workshops

12:00 pm–5:00 pm Doctoral/Junior Faculty Consortium

4:00 pm–7:30 pm Exhibits





5:30 pm–7:30 pm Reception

Friday, May 20, 2016
7:00 am–4:00 pm Exhibits
 MyEducatorRoger CPA Review

7:30 am–8:00 am Breakfast

8:30 am–8:45 am Plenary Session
Speaker: E. Gordon Gee, President
West Virginia University

9:00 am–10:30am

Concurrent Sessions

Session 1.01: Financial Accounting and Reporting 1
Accounting - 1.5 CH
Moderator: Anna Hickey, West Virginia University; U.S. Coast Guard Academy

Do Firms Contribute to the Variation in Employees’ Performance in Knowledge-Intensive Industries? The Case of Equity Research
Oded Rozenbaum, The George Washington University
Discussant: Kristy Schenck, Bucknell University

Management Ownership and Internal Control Deficiency
Shin Hyoung Kwon, The Pennsylvania State University Erie, The Behrend College
Discussant: Megan Jones, West Virginia University

The Effect of SEC Revenue Related AAERs on Peer Firm Financial Reporting Behavior

Kristy Schenck, Bucknell University
Discussant: Anna Hickey, West Virginia University; US Coast Guard Academy

Session 1.02: Governmental/Not-For-Profit 1
Accounting (Governmental) - 1.5 CH
Moderator: Richard Brooks, West Virginia University

The Use and Consequences of Perquisites in Nonprofit Organizations

Steven Balsam, Temple University
Erica Harris, Villanova University
Discussant: John A. Brozovsky, Virginia Polytechnic Institute and State University

Nonprofit Fraud and Reputation Repair: How to Rebuild an Organization’s Tarnished Reputation
John A. Brozovsky, Virginia Polytechnic Institute and State University
John Lauck, Louisiana Tech University
Discussant: Richard Brooks, West Virginia University

Session 1.03 Moved to Saturday 8:15

Session 1.04: Taxation 1
Audting - 1.5 CH
Moderator: Kenneth Zheng, University of Wyoming

CFO Fiduciary Duty and Tax Avoidance
Shuai Ma, American University
Yijiang Zhao, American University
Discussant: Kenneth Zheng, University of Wyoming

Tax Avoidance and the Asymmetric Cost Behavior
Kenneth Zheng, University of Wyoming
Xin Xu, University of Wyoming
Discussant: Shuai Ma, American University

Session 1.05: Teaching, Learning and Curriculum 1
Accounting - 1.5 CH
Moderator: Mostafa M. Maksy, Kutztown University of Pennsylvania

Factors Associated with Student Performance in Investment Portfolio Management: An Empirical Investigation
Keshav Gupta, Kutztown University of Pennsylvania
Mostafa M. Maksy, Kutztown University of Pennsylvania
Discussant: David Jensen, Bucknell University

Student-Managed Investment Funds: Not Just for Finance Majors
David Jensen, Bucknell University
Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania

10:30 am–11:00am Break

11:00 am–12:15 pm Concurrent Sessions

Session 2.01: Financial Accounting and Reporting 2
Accounting - 1.5 CH
Moderator: Ramesh Narasimhan, Montclair State University

Dispersion Effect and Sentiment
Tobin Lin, Carnegie Mellon University
Discussant: Ke Xu, Rutgers, The State University of New Jersey, Newark

What Does “But” Really Mean? Evidence from Managers’ Answers to Analysts’ Questions in Conference Calls

Ke Xu, Rutgers, The State University of New Jersey, Newark
Discussant: Tobin Lin, Carnegie Mellon University

Session 2.02: Management Accounting 1
Accounting - 1.5 CH
Moderator: Ralph Adler, University of Otago

Amoeba Management and Organizational Ambidexterity: Similarities, Differences, and Implications
Ralph Adler, University of Otago
Toshiro Hiromoto, Accountants and Auditing Oversight Board of Japan
Hiroyuki Suzuki, University of Manchester
Discussant: Mohamed Bayou, University of Michigan–Dearborn

Resolving the Sunk Cost Apory
Alan Reinstein, Wayne State University
Mohamed Bayou, University of Michigan–Dearborn
Paul F. Williams, North Carolina State University
Discussant: Ralph Adler, University of Otago

Session 2.03: Auditing 2
Auditing - 1.5 CH
Moderator: Kathleen Rankin, Morgan State University

Self-Regulatory Peer Review as a Mechanism for Audit Quality: A Synthesis of the Literature
Barbara Apostolou, West Virginia University
Alan Reinstein, Wayne State University
Discussant: Kathleen Rankin, Morgan State University

Reverse Takeover or Take Under: Auditor Perception of Reverse Takeovers
Kathleen Rankin, Morgan State University
Yezen H. Kannan, Duquesne University
Kimberly Gleason, University of Pittsburgh
Discussant: Scott Fleming, West Virginia University

Session 2.04: Taxation 2
Accounting - 1.5 CH
Moderator: Amy J. N. Yurko, Duquesne University

A Reinvestigation of the Impact of Section 162(m) of the Internal Revenue Code: The Peculiar Case of CFOs

Steven Balsam, Temple University
John H. Evans III, University of Pittsburgh
Amy J.N. Yurko, Dusquesne University
Discussant: Abdullah Kumas, University of Richmond

Reassessing the Effects of Bilateral Tax Treaties on U. S. Foreign Direct Investment Activity
Abdullah Kumas, University of Richmond
Daniel Millimet, Southern Methodist University
Discussant: Xiaoli “Charlie” Yuan, Elizabeth City State University

Does Increase in the Depreciation Expensing Allowance Spur Economic Growth?
Xiaoli “Charlie” Yuan, Elizabeth City State University
Ebera E. Oriaku, Elizabeth City State University
Discussant: Amy J.N. Yurko, Dusquesne University

Session 2.05: Teaching, Learning and Curriculum 2
Accounting - 1.5 CH
Moderator: Chris Luchs, Ball State University

A Master’s Program as a Bridge from Undergraduate to Doctoral Education in Accounting
Mark Myring, Ball State University
Jason W. Stanfield, Ball State University
John H. Ledbetter, Ball State University
Chris Luchs, Ball State University
Discussant: Khalid Rasheed Al-Adeem, King Saud University

Practice Credential Reporting Errors in Hasselback’s Accounting Faculty Directory
Kenneth Jonathan Smith, Salisbury University
David J. Emerson, Salisbury University
Discussant: Chris Luchs, Ball State University

Realizing Learned Wisdom: A Reflection on My Doctoral Education at Case Western Reserve University
Khalid Rasheed Al-Adeem, King Saud University
Discussant: Kenneth Jonathan Smith, Salisbury University

Session 2.06: Public Interest 1
Accounting - 1.5 CH
Moderator: Joseph Patrick Cunningham, Albright College

A Descriptive Analysis of the Effect of CSU VITA on the Inner Baltimore City and Surrounding Areas
Loretta N. Baryeh, Coppin State University
Hyacinth A. Ezeka, Coppin State University
Discussant: J. L. Souza, The Pennsylvania State University Abington

A Highlight on the Possible Risk Associated with the One-Partner Audit Team Scenario
Khalid Rasheed Al-Adeem, King Saud University
Discussant: CynthiaE. Vance, Shepherd University

The Effects of Auditor Certification, Professional Skepticism, and the Presence of Fraud on Fraud Risk Assessment Performance
Cynthia E. Vance, Shepherd University
Discussant: Loretta N. Baryeh, Coppin State University

12:15 pm–1:30 pm Lunch
Personal Development - 1.0 CH
Introduction: Scott Fleming, Program Chair, West Virginia University

Welcome Remarks from the Mid-Atlantic Region President
Shifei Chung, Rowan University

At the Crossroads—Centennial Reflections and the Future of the AAA
Speaker: Bruce K. Behn, AAA President, The University of Tennessee, Knoxville

2:00 pm–3:30 pm Concurrent Sessions

Session 3.01: Financial Accounting and Reporting 3
Accounting - 1.5 CH
Moderator: Darin Kip Holderness, West Virginia University

Black-Scholes vs. the IRS: Gains, Losses, and Compensation Adjustments from Revaluing Stock Options after Spinoffs
Tao Sun, Drexel University
Mark E. Vargus, Drexel University
Anthony P. Curatola, Drexel University
Discussant: Kimberly Gleason, University of Pittsburgh

Broadly-Distributed Equity-Based Compensation and Earnings Management: The Robin Hood Effect of Economic Incentives
Darin Kip Holderness, West Virginia University
Melissa F. Lewis, The University of Utah
Discussant: Steven Balsam, Temple University

Executive Compensation and Managerial Ability: Large-Sample Evidence
Zi Nancy Ning, Delaware State University
Shiyou Li, Texas A&M University–Commerce
Discussant: Scott Fleming, West Virginia University

Session 3.02: Financial Accounting and Reporting 4
Accounting - 1.5 CH
Moderator: Kang Cheng, Morgan State University

Board Financial Expertise and Corporate Payout
Amy E. Ji, Saint Joseph’s University
Discussant: Kang Cheng, Morgan State University

The Differential Impact of Size on Earnings Management Practices of Banks: Evidence from the Financial Crisis of 2008
Burak Dolar, Western Washington University
Kirsten Drickey, Western Washington University
Discussant: Jack Dorminey, West Virginia University

Purchase Price Allocation upon Business Combination and Its Effects on Balance Sheet’s Value Relevance
Kang Cheng, Morgan State University
Discussant: Amy E. Ji, Saint Joseph's University

Session 3.03: Auditing 3
Auditing - 1.5 CH
Moderator: Botao Chen, University of Maryland Eastern Shore

Corporate Risk Disclosures and Audit Fees: A Text Mining Approach
Rong Yang, Rochester Institute of Technology
Manlu Liu, Rochester Institute of Technology
Yang Yu, Rochester Institute of Technology
Kean Wu, Rochester Institute of Technology
Discussant: Botao Chen, University of Maryland Eastern Shore

The Joint Effects of an Internal Control Opinion and Auditor Independence Clarification on Loan Officers’ Confidence and Their Lending Decisions
Botao Chen, University of Maryland Eastern Shore
Quinton Booker, Jackson State University
Discussant: Kean Wu, Rochester Institute of Technology

Session 3.04: Taxation 3
Accounting - 1.5 CH
Moderator: Mei Zhang, Rowan University

Bitcoin-The Tax Consequence
Rizvana Zameeruddin, University of Wisconsin–Parkside
Discussant: Donald T. Williamson, American University

The Reversal of Judicial Decisions by Statute: U.S. v. Home Concrete & Supply, LLC
Donald T. Williamson, American University
Andrew Blair Staley, Bloomsburg University of Pennsylvania
Discussant: Rizvana Zameeruddin, University of Wisconsin–Parkside

Session 3.05: Teaching, Learning and Curriculum 3
Accounting - 1.5 CH
Moderator: Marsha M. Huber, Youngstown State University

The Status of Tax Education and the AICPA Model
Marsha M. Huber, Youngstown State University
Gary Robson, Bloomsburg University of Pennsylvania
Raymond Shaffer, Youngstown State University
Discussant: Abdullah Kumas, University of Richmond

Journal Lists and Steps to Develop Them

Alan Reinstein, Wayne State University
Barbara Apostolou, West Virginia University
Discussant: Ramesh Narasimhan, Montclair State University

Session 3.06: Emerging Research and Research Interaction 1
Accounting - 1.5 CH
Moderator: Megan Marie Jones, West Virginia University

Consistency of Accounting Policy Choices by Companies That Are “Joined at the Hip”
A. J. Stagliano, Saint Joseph’s University

The Impact of Social Identity on Whistleblower Tip Investigations
Megan Marie Jones, West Virginia University
Quality Matters in Online Tax Learning
Xiaoli “Charlie” Yuan, Elizabeth City State University

3:30 pm–4:30 pm Ice Cream Social Break Networking and Career Networking
Ice Cream Social Sponsored by the Teaching, Learning and Curriculum Section


4:30 pm–6:00 pm Concurrent Sessions

Session 4.01: Financial Accounting and Reporting 5
Auditing - 1.5 CH
Moderator: Alan Reinstein, Wayne State University

Accounting for Accrued Workers’ Compensation Costs: Recognizing Incurred but Not Reported Accounting Liabilities
Alan Reinstein, Wayne State University
Avinash Arya, William Paterson University of New Jersey
Natalie T. Churyk, Northern Illinois University
Discussant: Seokyoun Hwang, College of Staten Island–CUNY

Disclosure of Pension Asset Allocation and Expected Rate of Return Management
Seokyoun Hwang, College of Staten Island–CUNY
Bharat Sarath, Rutgers, The State University of New Jersey, Newark
Discussant: Jui-Chin Chang, Texas A&M International University

Session 4.02: Auditing 4
Auditing - 1.5 CH
Moderator: Richard H. Gifford, SUNY, Geneseo

Corporate Governance, Related-Party Transactions and Audit Fees
Steven Balsam, Temple University
Richard H. Gifford, SUNY, Geneseo
Harrison Liu, The University of Texas at San Antonio
Discussant: Jun Guo, Rutgers, The State University of New Jersey, Camden

Do Auditors Cater to Clients before the ESO Announcement? Evidence from Audit Adjustments in China
Jun Guo, Rutgers, The State University of New Jersey, Camden
Songsheng Chen, Beijing Institute of Technology
Yuanyuan Cao, Beijing Institute of Technology
Discussant: Amy E. Ji, Saint Joseph’s University

Non-Audit Services and Corporate Cash Holdings
Amy E. Ji, Saint Joseph’s University
Discussant: Richard H. Gifford, SUNY, Geneseo

Session 4.03: Accounting Behavior and Organizations 1
Accounting - 1.5 CH
Moderator: Darin Kip Holderness, West Virginia University

Does Reducing Pay Dispersion Increase Lower-Paid Employee Effort?
Conor Brown, University of Pittsburgh
John H. Evans III, University of Pittsburgh
Donald V. Moser, University of Pittsburgh
Adam Presslee, University of Pittsburgh
Discussant: Darin Kip Holderness, West Virginia University

Sources of Employee Appreciation Messages and Bias in Accounting Estimates

Jordan Michael Bable, University of Pittsburgh
Donald V. Moser, University of Pittsburgh
Discussant: Xin Geng, West Virginia University

The Effect of a Leader’s Emotional Intelligence on the Subordinate’s Intention to Whistleblow
Xin Geng, West Virginia University
Discussant: Jordan Michael Bable, University of Pittsburgh

Session 4.04: Emerging Research and Research Interaction 2
Accounting - 1.5 CH
Moderator: Shifei Chung, Rowan University

Building a Virtual Market to Teach Business Process Analysis: The Effect of Realism on Simulation-Based Learning
Jacob C. Peng, Robert Morris University
Ira Annisa Abdullah, Robert Morris University

Comparison of Published versus XBRL Financial Statements in the U.S.: Impact of the Use of Non-Standard Company-Specific Tags in XBRL Filings
Shifei Chung, Rowan University
Ramesh Narasimhan, Montclair State University

6:00 pm–8:00 pm Reception

Saturday, May 21, 2016
7:15 am–8:15 am Breakfast

8:15 am–9:45 am Concurrent Sessions

Session 5.01: Financial Accounting and Reporting 6
Accounting - 1.5 CH
Moderator: Mackenzie M. Festa, West Virginia University

CEO/CFO Forced Turnover in Response to the SEC’s Enforcement Actions on Financial Misrepresentation after SOX
Jui-Chin Chang, Texas A&M International University
Cynthia Beatrice Lloyd, Texas A&M International University
Huey-lian Sun, Morgan State University
Discussant: Alyssa Ong, West Virginia University

Corporate Governance Quality and Premature Revenue Recognition: Evidence from the U.K.
Jihad Al Okaily, American University of Beirut
Rob Dixon, Durham University
Aly Salama, Newcastle University
Discussant: Erlina Papakroni, West Virginia University

The Impact of CEO and CFO Inside Debt on Analyst Following and Forecast Characteristics
Avishek Bhandari, Florida Atlantic University
Babak Mammadov, Florida Atlantic University
Maya A. Thevenot, Florida Atlantic University
Discussant: Mackenzie M. Festa, West Virginia University

Waterfront Session 5.02: Accounting Behavior and Organizations 2
Accounting - 1.5 CH
Moderator: Zhou Zhang, University of Regina

Determinant of Deterioration in Internal Control Reported under SOX 404
Tianze Li, University of Manitoba
Chunhua Chen, Shanghai Lixin University of Commerce
Zhou Zhang, University of Regina
Steven Xiaofan Zheng, University of Manitoba
Discussant: Shin Hyoung Kwon The Pennsylvania State University Erie, The Behrend College

Stress Arousal and Burnout as Role Stress Mediators in the Public Accounting Work Environment
Kenneth Jonathan Smith, Salisbury University
David J. Emerson, Salisbury University
Discussant: Zhou Zhang, University of Regina

Session 5.03: International Accounting 1
Accounting - 1.5 CH
Moderator: Yaseen Alhaj-Yaseen, University of Findlay

A Descriptive Analysis of Tax Revenue as a Source of GDP of the Least and Most Corrupt West African Countries
Loretta N. Baryeh, Coppin State University
Hyacinth A. Ezeka, Coppin State University
Discussant: Scott Fleming, West Virginia University

Accounting Standards and Earnings Quality—Evidence from U.S. ADRs
Leslie Fletcher, Georgia Southern University
Yaseen Alhaj-Yaseen, University of Findlay
Kean Wu, Rochester Institute of Technology
Discussant: Frederick W. Lindahl, The George Washington University

Earnings Quality in Eastern Europe after Communism
Frederick W. Lindahl, The George Washington University
Hannu Schadewitz, University of Turku
Discussant: Yaseen Alhaj-Yaseen, University of Findlay

Session 5.04: Financial Accounting and Reporting 7
Accounting - 1.5 CH
Moderator: Fang Sun, Queens College–SUNY

Do Property-Liability Insurers Cater Their Loss Reserve to Investor Sentiment?
Fang Sun, Queens College–CUNY
Xiangjing Wei, Gannon University
Discussant: Dina Elmahdy, Morgan State University

Session 5.05: Teaching, Learning and Curriculum 4
Accounting - 1.5 CH
Moderator: Ralph Adler, University of Otago

Jones Enterprises: A Comparison of U.S. GAAP and IFRS in a REIT Transaction
Natalie T. Churyk, Northern Illinois University
Alan Reinstein, Wayne State University
Lance Smith, EY
Discussant: Ralph Adler, University of Otago

Lecturing Proficiency and Effectiveness of New Zealand Accounting and Finance Academics
Ralph Adler, University of Otago
Neil Crombie, University of Canterbury
Keith Dixon, University of Canterbury
Helen Roberts, University of Otago
Discussant: Alan Reinstein, Wayne State University

Session 1.03: Auditing 1 Moved from Friday 9:00 am
Auditing - 1.5 CH

Moderator: Robert Felix, University of Baltimore

Accountants Continuing Professional Ethics Education
Eileen Z. Taylor, North Carolina State University
Alan Reinstein, Wayne State University
Discussant: Robert Felix, University of Baltimore

The Lingering Effects of Internal Control Weakness: Is Remediation Enough?
Robert Felix, University of Baltimore
Amanda Lyn Wilford, Southern Utah University
Discussant: Alan Reinstein, Wayne State University

9:45 am–10:15 am Break

10:15 am–11:45 am Concurrent Sessions

Session 6.01: Financial Accounting and Reporting 8
Accounting - 1.5 CH
Moderator: Avishek Bhandari, Florida Atlantic University

Does Labor Protection Matter for Stock Price Informativeness: Evidence from a Quasi-Natural Experiment

Xiaoran Ni, Tsinghua University; University of Michigan
Discussant: Avishek Bhandari, Florida Atlantic University

The Real Effects of Short Selling on Firm Risk-taking: Evidence from a Quasi-Natural Experiment in China
Xiaoran Ni, Tsinghua University; University of Michigan
Discussant: Jihad Al Okaily, American University of Beirut

Session 6.02: Financial Accounting and Reporting 9
Accounting - 1.5 CH
Moderator: Ayishat Omar, Morgan State University

The Impact of Outsourcing Decision on Quality and Timeliness of Financial Reporting
Yu Cong, Morgan State University
Ayishat Omar, Morgan State University
Huey-lian Sun, Morgan State University
Discussant: Jie Zhou, National University of Singapore

XBRL Implementation and Real Earnings Management: Evidence from XBRL Dual Regulation in China
Songsheng Chen, Beijing Institute of Technology
Jun Guo, Rutgers, The State University of New Jersey, Camden
Tong Xiaoxiao, Beijing Institute of Technology
Discussant: Ayishat Omar, Morgan State University

XBRL Adoption and the Demand for Financial Statements
Jie Zhou, National University of Singapore
Discussant: Jun Guo, Rutgers, The State University of New Jersey, Camden

Session 6.03: Teaching, Learning and Curriculum 5
Accounting - 1.5 CH
Moderator: Rogelio J. Cardona, University of Puerto Rico, Rio Piedras

Using Writing Circles as an Effective Peer Review Technique to Improve the Writing Skills of Accounting Students
Marsha M. Huber, Youngstown State University
Maria A. Leach, The University of Southern Mississippi
Eunsuh Lee, Ulsan National Institute of Science and Technology
Shirine Mafi, Otterbein University
Discussant: Rogelio J. Cardona, University of Puerto Rico, Rio Piedras

Perception of Factors Affecting the Passing Rates of the CPA Exam
Rogelio J. Cardona, University of Puerto Rico, Rio Piedras
Karen Camile Castro, University of Puerto Rico, Rio Piedras
Carmen B. Rios, University of Puerto Rico, Rio Piedras
Discussant: Marsha M. Huber, Youngstown State University

Session 6.04: Financial Accounting and Reporting 10
Accounting - 1.5 CH
Moderator: Roberta J. Cable, Pace University

FASB’s New Proposal on the Statement of Cash Flows—The Impact on Fortune 200 Companies
Roberta J. Cable, Pace University
Discussant: Sok-Hyon Kang, The George Washington University

Information Content and Voluntary Disclosure Effect of EBITDA
Sok-Hyon Kang, The George Washington University
Joon Seok Moon, The George Washington University
Oded Rozenbaum, The George Washington University
Zinan Zhu, National University of Singapore
Discussant: Roberta J. Cable, Pace 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, Click Here 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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