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2016 Midwest Region Meeting

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Thursday, October 20, 2016

   
12:45 am – 3:30 pm Industry Tour: Chicago Mercantile Exchange
Accounting - 2.0 CH
   
4:00 pm – 8:00 pm Table Top Displays

     
       

6:30 pm – 8:00 pm Welcome Reception

   

Friday, October 21, 2016

   
7:00 am - 4:00 pm Table Top Displays
Cambridge Business Publishers, The NASBA Report, Roger CPA Review,Wiley

7:00 am - 8:00 am Breakfast

8:00 am - 8:10 am President’s Welcome
Speaker: Shaokun (Carol) Yu, Northern Illinois University
8:10 am - 9:05 am Plenary Session 
Specialized Knowledge and Applications - 1.0 CH
Has Big Data Made Us Lazy
Speaker: Dr. Scott Bauguess, Deputy Chief Economist, U.S. Securities and Exchange Commission

9:15 am - 10:15 am Plenary Session
Specialized Knowledge and Applications - 1.0 CH
Visual Analytics in the Classroom
Speaker: Julie Smith David, American Accounting Association

10:15 am - 10:45 am Break

10:45 am - 12:00pm

Concurrent Sessions

1.01: Use of Documentary Films (Digital Media) in Accounting Education
Specialized Knowledge and Applications - 1.5 CH
Presenter: Kelly Richmond Pope, DePaul University

1.02: How Big Data and Analytics Fits into Accounting Courses and Curriculum
Specialized Knowledge and Applications - 1.5 CH
Presenters: Chuck Hooper, Byalitics and Tableau Zen Master
Robyn L. Raschke, University of Nevada, Las Vegas

1.03: Corporate Controls and Culture
Behavioral Ethics - 1.5 CH
Moderator: Lori M. Olsen, Central Michigan University

Applying Jewish Perspectives to Help Accountants and Auditors Understand Materiality. Alan Reinstein, Wayne State University Discussant: Linda J. Matuszewski, Northern Illinois University

Internal Control and Financial Statement Analysis.
Thomas D. Dowdell, North Dakota State University
Bonnie K. Klamm, North Dakota State University
Discussant: Lori M. Olsen, Central Michigan University

Women Directors in Board, Corporate Performance and Impact on Corporate Social Responsibility.
Jidong Zhang, Winona State University
Jing Han, Winona State University
Meiqun Yin, Beijing International Studies University
Discussant: Amy Swaney, Central Michigan University

1.04: Using Cases in the Classroom
Accounting - 1.5 CH
Dialogue Session Facilitator: Kathy F. Otero, Truman State University

Can You Make Money without Doing Evil? Google’s Tax Planning Strategies.
Abbie Lynne Daly, University of Wisconsin–Whitewater

Casey’s Collections: A Risk Assessment Case.
Pamela Jeanne Schmidt, Washburn University
Kimberly Swanson Church, University of Missouri–Kansas City

Educational Case: Acquisition of Subsidiary using Private Company Council Accounting Alternatives.
James William Penner, Western Michigan University
Caroline Burke, University of Arkansas
Jerry Kreuze, Western Michigan University
Sheldon A. Langsam, Western Michigan University

1.05: Managerial Incentives, Characteristics and Corporate Decisions
Business Management and Organization - 1.5 CH
Moderator: Shaokun (Carol) Yu, Northern Illinois University

Agency Costs, CEO Compensation, and Leasing Activities.
Linying Zhou, Clarkson University
Chandra Subramaniam, The University of Texas at Arlington
Discussant: David B. Smith, University of Nebraska–Lincoln

Executive Incentives, Corporate Disclosure and Stock Market Reaction.
Gilberto Marquez, Universidad Carlos III de Madrid
Allan A. Zebedee, Clarkson University
Linying Zhou, Clarkson University
Discussant: Angela Banita Andrews, Indiana University–Purdue University Indianapolis

The Effects of Chief Financial Officers’ Accounting Expertise and Compensation on Corporate Tax Aggressiveness.
Mingchin Chen, National Chengchi University
Chiawen Chang, Ming Chuan University
Meichueh Lee, National Chengchi University
Discussant: Shaokun (Carol) Yu, Northern Illinois University


12:00 pm - 1:30 pm

Lunch
Accounting - 1.0 CH
A Life in Debt (and Equity)
Speaker: Liza Prossnitz, Director in the National SEC Department, BDO, LLP


1:45 pm - 3:25 pm

Concurrent Sessions

2.01: Sharing Best Teaching Practices
Specialized Knowledge and Applications - 2.0 CH
Moderator: Richard Walstra, Dominican University
Presenters: Nausser Jamali, Illinois College
Mehmet C. Kocakulah, University of Southern Indiana
Brett Long, University of Southern Indiana
Connie Mersch, Monmouth College
Pamela Jeanne Schmidt, Washburn University
Kimberly Swanson Church, University of Missouri–Kansas City
Brett Long, University of Southern Indiana

2.02: Sharing Best Teaching Practices 2
Specialized Knowledge and Applications - 2.0 CH
Moderator: Gail Hoover King, Purdue University Calumet
Presenters: Wikil Kwak, University of Nebraska at Omaha
Marcus Rodrigs, The University of Newcastle
Ada Duffey, University of Wisconsin–Waukesha
Tawei (David) Wang, DePaul University
Mfon Jacob Akpan, National Louis University
Stephan A Fafatas, Washington & Lee University
Nadia Schwartz, Augustana College

2.03: Implications of Debt
Accounting - 2.0 CH
Moderator: Fethi Saidi, Qatar University

An Empirical Examination of Interactions of Public Bond Covenants.
Yuqian Wang, Winona State University
Che-Wei Chiu, Winona State University
Mark Wrolstad, Winona State University
Discussant: Douglas Ayres, Ball State University

Does Transfer of Control Rights Following Debt Covenant Violations Affect Sticky Cost Behavior?
Stu Sallehu, Eastern Illinois University
Rui Emanuel Silva, Eastern Illinois University
Discussant: Angela Banita Andrews, Indiana University–Purdue University Indianapolis

Market vs Book Leverage Ratio: Asymmetric Leverage Adjustment.
Jan Hanousek, CERGE-EI
Anastasiya Shamshur, University of East Anglia
Jiri Tresl, University of Nebraska–Lincoln
Discussant: Jidong Zhang, Winona State University

Observable Correlates of Local Government OPEB Actuarial Liabilities and Plan Contributions.
Suzanne Lowensohn, The University of Vermont
Ellen L. Landgraf, Loyola University Chicago
Laurence E. Johnson, Colorado State University
Discussant: Lori M. Olsen, Central Michigan University.

2.04: Pedagogy in Accounting
Accounting - 2.0 CH
Dialogue Session Facilitator: Benjamin Leo Huegel, St. Norbert College

A Master’s Program as a Bridge from Undergraduate to Doctoral Education in Accounting.
Jennifer Bott, Ball State University
John H. Ledbetter, Ball State University
Mark J. Myring, Ball State University
Jason W. Stanfield, Ball State University

Applying Structure-Mapping Theory to Support Analogies Used in Accounting: Examining Knowledge Transfer from Base to Target Domains.
Meghann Abell Cefaratti, Northern Illinois University

Power from the Ground Up: A Capital Budgeting Case.
Douglas Ayres, Ball State University
Jason W. Stanfield, Ball State University

Real Production Activity to Introduce Managerial Accounting Principles.
Barbara W. Scofield, Washburn University

2.05: Management Accounting Decisions in Practice
Business Management and Organization - 2.0 CH
Dialogue Session Facilitator: Anne M. A. Sergeant, Grand Valley State University

Process Costing at C&B Mills: A Case Study.
Robert Kevin Trout, Coe College

Toys-Move-U, Inc. Variance Analysis and Bonus Decision.
Ferdinand T. Siagian, Minnesota State University Mankato
Steven Johnson, Minnesota State University Mankato

Using ABC for Better Commercial Lending Operations at Crandon Bancorp: A Case Study.
Mehmet C. Kocakulah, University of Southern Indiana
David Austill, Union University

Vantage Corn Ethanol Company: A Case in Process Costing and Production Decisions in Renewable Fuels.
Diane M. Matson, University of St. Thomas
Kristian Mortenson, University of St. Thomas


3:25 pm - 3:55 pm Ice Cream Social Break
Sponsored by 
http://www2.aaahq.org/TeachCurr/index.cfm


3:55 pm - 5:35 pm

Concurrent Sessions

3.01: Engaging Non-Tenure Track Faculty as Teaching and Learning Scholars
Specialized Knowledge and Applications - 2.0 CH

Check a New Box: How to Become a Scholarly Practitioner
Panelists: Kimberly Swanson Church, University of Missouri–Kansas City
Kelvie Crabb, The University of Kansas
Gail Hoover King, Purdue University Calumet
Stacey Lhuillier, Kansas State University

Launch Learning: Students Create, Collaborate...and Comprehend Management Accounting
Presenters: Kimberly Swanson Church, University of Missouri–Kansas City
Kelvie Crabb, The University of Kansas
Gail Hoover King, Purdue University Calumet

3.02: Using Technology in Today’s Classroom to Engage Students and Raise the Learning Bar!
Specialized Knowledge and Applications - 2.0 CH
Presenters: Markus Ahrens, St. Louis Community College, Meramec Cathy J. Scott, Navarro College

3.03: Audit Fees and Quality
Auditing - 2.0 CH
Moderator: Amy Swaney, Central Michigan University

Audit Quality Differences Between Big N and Non-Big N Auditors: The Role of Client Importance.
Daun Jang, University of Nebraska–Lincoln
Scott E. Seavey, University of Nebraska–Lincoln
Discussant: Jidong Zhang, Winona State University

Organized Labor Unions and Audit Fees. Santanu Mitra, Wayne State University
HakJoon Song, The University of Akron
Discussant: David B. Smith, University of Nebraska–Lincoln

Self-Regulatory Peer Review as a Mechanism for Audit Quality: A Synthesis of the Literature.
Alan Reinstein, Wayne State University
Discussant: Robert G. Bromley, Central Michigan University

An Introduction to the Audit Data Standards Data and Analytics.
Clinton E. White, University of Delaware
Discussant: Robert G. Bromley, Central Michigan University

3.04: Market Participants’ Reactions to a Firm’s Internal and External Environment
Accounting - 2.0 CH
Dialogue Session Facilitator: Shaokun (Carol) Yu, Northern Illinois University

Benchmarking Habituality and Idiosyncrasies: A Perspective from Beating Analyst Forecasts.
Fanghong Jiao, Bradley University

Board Risk Committees and Insurer Financial Strength Ratings.
Daniel A. Ames, Idaho State University
Christopher S. Hines, Missouri State University
Jomo Sankara, Illinois State University

Political Uncertainty and Firm’s Information Environment: Evidence from China.
Weimin Wang, Saint Louis University

3.05: Financial Reporting and Disclosures
Accounting - 2.0 CH
Dialogue Session Facilitator: Leisa Lynn Marshall, Southeast Missouri State University

Individual Investors and the Volume of Firm Disclosure.
Stefan Anchev, Umea University
Jorgen Hellstrom, Umea University
Rickard Olsson, Umea University

Intra-industry Connectedness, Earnings Quality and Voluntary Disclosures.
Che-Wei Chiu, Winona State University

The Evolution of Investment Periodicals in 1890s America.
Joel E. Thompson, Northern Michigan University


6:00 pm - 7:30 pm

Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH

Poster 1: Comprehend Debits and Credits through Role Playing in a Simulated Business World.
Ruixue Du, University of Wisconsin–Stevens Point
Christine M. Schalow, University of Wisconsin–Stevens Point
Kristi Roth, University of Wisconsin–Stevens Point

Poster 2: How the Blackboard Calendar Feature Promotes and Enhances Student Success.
Alicia Battle, Governors State University
Mfon Jacob Akpan, National Louis University

Poster 3: In Both Love and Fraud…Little Things Can Mean a Lot: Using Cases to Teach the Importance of Internal Control.
William J. Kresse, Governors State University

Poster 4: Process Cost: An Organized Approach.
Connie Mersch, Monmouth College

Poster 5: Teaching and Measuring Teamwork in a Graduate Accounting Program.
Genevieve Risner, Michigan State University

Poster 6: Techniques to Monitor Comprehension in Large Introductory Accounting Classes.
Angela Banita Andrews, Indiana University–Purdue University Indianapolis
Lin Zheng, Indiana University–Purdue University Indianapolis

Poster 7: Up Periscope! Exciting Ways to Use the Periscope Application in the Classroom.
Mfon Jacob Akpan, National Louis University

Poster 8: Using Blackboard Announcements to Increase Student Engagement in an Online Classroom.
Mfon Jacob Akpan, National Louis University

Poster 9: Using Drawings and Illustrations (That Anyone Can Do) To Enhance Accounting Lectures.
Nathan Jeppson, Montana State University
David F. Salerno, The University of Scranton

Poster 10: Video Presentation: A Tool for the Future.
Anne M. A. Sergeant, Grand Valley State University

Poster 11: Closing the Gap: Creating an Active Learning Environment to Improve Student Performance in Principles of Accounting.
Benjamin Leo Huegel, St. Norbert College
Amy Vandenberg, St. Norbert College

Poster 12: Internal Control Problems at Thor Industries: An Auditing Case.
Srinivasan Ragothaman, The University of South Dakota

Poster 13: The Student Housing Decision-Demonstration.
Kathy F. Otero, Truman State University
Keith E. Harrison, Truman State University


Saturday, October 22, 2016

   
7:00 am - 8:00 am

Breakfast with Research Roundtable Forum Session and Business Meeting
Accounting - 1.0 CH

Table 1: Antecedents Prompting Students to Major in Accounting and the Influence of Professor Actions and Behavior.
Presenter: Janean Sue Kleist, College of Saint Benedict and Saint John’s University

Table 2: Do Organizational Values Matter to Investors?
Presenter: Amy Swaney, Central Michigan University

Table 3: Environmental Capabilities and Mergers and Acquisitions Within the U.S. Food and Beverage Industry.
Presenter: Li Li Eng, Missouri University of Science and Technology

Table 4: How Investors Value Cash and Cash Flows When Managers Commit to Providing Earnings Guidance.
Presenter: Michael J. Imhof, Wichita State University

Table 5: Independence Issues Under the AICPA’s Revised Code of Professional Conduct
Presenter: Alan Reinstein, Wayne State University

Table 6: Nonarticulation in the Statement of Cash Flows: A Longitudinal Study of Working Capital Items.
Presenter: David Gray, North Central College

Table 7: The Effect of Holding Public Subsidiaries on the Information Environment of Consolidated Entities.
Presenter: Abbie Lynne Daly, University of Wisconsin–Whitewater

Table 8: Resolving the Sunk Cost Apory.
Presenters: Alan Reinstein, Wayne State University
Mohamed Bayou, University of Michigan–Dearborn, Emeritus
Paul F. Williams, North Carolina State University
Michael M. Grayson, Brooklyn College–CUNY

Table 9: Risk Disclosure under Basel III: The Case of the Gulf Countries Major Banks.
Presenter: Fethi Saidi, Qatar University


8:20 am - 8:50 am Plenary Session
Specialized Knowledge and Applications - 2.0 CH
Imagining Our Future: Envisioning Our Second Century
Speaker: David Burgstahler, AAA Board President, University of Washington-Seattle

9:05 am - 10:45 am

Concurrent Sessions

4.01: Engaging Professionals to Meet Pathways Recommendation
Specialized Knowledge and Applications - 2.0 CH

Integrating Professionals in Course Activities: A Strategy for Student Engagement.
Panelists: Kimberly Swanson Church, University of Missouri–Kansas City
Kelvie Crabb, The University of Kansas
Stacey Lhuillier, Kansas State University Pamela Jeanne Schmidt, Washburn University

Shark Tank: Using Professionals for Experiential Learning in the Classroom.
Presenter: Kelvie Crabb, The University of Kansas

4.02: Big Data and Analytics Cases and Data Sets
Specialized Knowledge and Applications - 2.0 CH

Presenters: Gail Hoover King, Purdue University Calumet
Robyn L. Raschke, University of Nevada, Las Vegas

4.03: Characteristics Relating to Disclosures
Accounting - 2.0 CH
Moderator: Lori M. Olsen, Central Michigan University

ADRs, and IFRS Earnings Announcements: Does the Market React at Pre-and Post-Disclosure Period? The Case of U.K. Cross-listed Firms.
Kingsley O. Olibe, Kansas State University
Discussant: Santanu Mitra, Wayne State University

An Analysis of the Factors Affecting the Completeness of GRI Reporting by U.S. Firms.
Yijane Chen, Argosy University
Discussant: Santanu Mitra, Wayne State University

The Impact of Service Provider Switches on XBRL Quality.
Jee-Hae Lim, University of Waterloo
Tawei (David) Wang, DePaul University
Discussant: Xin Luo, Florida Atlantic University

4.04: Corporate Environment, Decisions and Ethics
Behavioral Ethics - 2.0 CH
Dialogue Session Facilitator: Alan Reinstein, Wayne State University

An Analysis of the Credibility of Proxy Statement Leadership Structure Justification Disclosures.
David B. Smith, University of Nebraska–Lincoln
Paul N. Tanyi, The University of North Carolina at Charlotte
Xiaoyan Cheng, University of Nebraska at Omaha

How Enron Used Accounting for Prepaid Commodity Swaps to Delay Bankruptcy for One Decade.
A. Rashad Abdel-khalik, University of Illinois at Urbana–Champaign

Throwing Good Money After Bad? A Dilemma at Bogle Furniture Company.
Nace R. Magner, Western Kentucky University
Allen Hunt, Western Kentucky University

4.05: Financial Reporting and Stakeholder Perceptions
Accounting - 2.0 CH
Dialogue Session Facilitator: Jidong Zhang, Winona State University

An Examination of Non-Investor Stakeholders’ Use of Earnings Heuristics.
Sijing Wei, University of Maryland, College Park

Do Accounting Restatement Disclosures Affect Investor Trading and Investing Decisions? Empirical Evidence and Implications.
Kingsley O. Olibe, Kansas State University

How to Lose Your $60 Million Company for $240: The Impact of Convertible Debt, Warrants, and Anti-Dilution Provisions.
Natalie T. Churyk, Northern Illinois University
Paul A. De Lange, Curtin University
Stephania Mason, DePaul University
Guy Gross, RSM LLP


10:45 am - 11:15 am Break

11:15 am - 12:30 pm

Concurrent Sessions

5.01: Developing Students’ Skills While Teaching Accounting Curriculum
Specialized Knowledge and Applications - 1.5 CH
Presenter: Abbie Lynne Daly, University of Wisconsin–Whitewater

5.02: Data Driven Decisions in Accounting Education
Specialized Knowledge and Applications - 1.5 CH
Presenters: Gail Hoover King, Purdue University Calumet
Kimberly Swanson Church, University of Missouri–Kansas City

5.03: Strengthening Ethics and Detecting Fraud
Behavioral Ethics - 1.5 CH
Dialogue Session Facilitator: Lori M Olsen, Central Michigan University

Detecting Fraud Using Validated and Specifically-Identified Metrics.
Natalie T. Churyk, Northern Illinois University
Danny Lanier, Elon University

Using FOIA Documents from a Fraud Case to Facilitate Forensic Investigatory Skills.
Carol M. Jessup, University of Illinois at Springfield

Applying Interpersonal Relationships and Integrity to Help Strengthen Accountants’ Continuing Professional Ethics Education in Ethics.
Alan Reinstein, Wayne State University

5.04: Taxes and Other Planning Strategies
Taxes - 1.5 CH
Moderator: Amy Swaney, Central Michigan University

Cost of Tax Avoidance: Examining the Role of Product Market Structure.
Adnan Isin, The University of Exeter
Discussant: Chunwei Xian, Northeastern Illinois University

Taxpayer Reasonable Cause Trumps Substantial Authority: Analysis of Accuracy-Related Penalty Cases from 2009 through 2015.
Albert D. Spalding, Wayne State University
Nancy W. Spalding, Cohen & Company
Discussant: Jason W. Stanfield, Ball State University

The Student Housing Decision.
Kathy F. Otero, Truman State University
Keith E. Harrison, Truman State University
Discussant: Amy Swaney, Central Michigan 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, 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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