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2016 Northeast Region Meeting

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Thursday, October 6, 2016

   
6:30 pm – 8:00 pm Welcome Reception
Dinner on Your Own

Friday, October 7, 2016

   
7:00 am – 8:00 am Continental Breakfast

7:00 am – 4:00 pm Table Top Displays

8:00 am – 9:05 am Update On Current FASB Intiatives
Specialized Knowledge and Applications - 1.0 CH
Speaker: Alex Casas, FASB

9:05 am – 9:15 am Visual Analytics in the Classroom
Specialized Knowledge and Applications - 1.0 CH
Speaker: Charles Hooper, BIAlytics and Tableau Zen Master

10:15 am – 10:45 am Break

10:45 am – 12:00 pm

Concurrent Sessions 

Session 1.01: Sharpening Your Teaching Skills I
Personal Development -1.5 CH

Advice for Faculty on the New CPA Exam
Mitchell Franklin, Le Moyne College
Michaele Lizabeth Morrow, Suffolk University

Order Effects on CPA Passage Timelines, and a Summary of Other Research on CPA Exam Performance
Stephen Perrault, Providence College

Session 1.02: How Big Data and Analytics Fit into Accounting Courses and Curriculum
Specialized Knowledge and Applications - 1.5 CH
Presenter: Charles Edward Hooper, BIAlytics

Session 1.03: Management, Etc.
Business Management and Organization - 1.5 CH
Dialogue Session Facilitator: Huiqi Gan, University of Massachusetts Lowell

An Analysis of the Pay-Performance Association for CEOs in FTSE 350 Firms.
Myojung Cho, Pace University

Direct and Indirect Effects of Board Characteristics on R&D Investment.
Rajiv D. Banker, Temple University
Byunghoon Jin, Marist College

The Impact of International Takeover Laws on Corporate Resource Adjustments: Evidence from the Asymmetric Behavior of Selling, General, and Administrative Costs.
James N. Cannon, Iowa State University
Bingbing Hu, Hong Kong Baptist University
Jay Junghun Lee, University of Massachusetts Boston
Daoguang Yang, Xiamen University

Session 1.04: Welcome to Financial Reporting
Accounting - 1.5 CH
Dialogue Session Facilitator: Chan Du, University of Massachusetts Dartmouth

Auditor-Client Geographic Proximity and Earnings Announcement Timeliness.
Bei Dong, University of South Florida
Dahlia M. Robinson, University of South Florida
Le (Emily) Xu, University of New Hampshire
Discussant: Umapathy Ananthanarayanan, New York Institute of Technology

Buy-Side Analysts’ Participation on Public Earnings Conference Calls.
Andrew C. Call, Arizona State University
Nathan Y. Sharp, Texas A&M University
Thomas Shohfi, Rensselaer Polytechnic Institute
Discussant: Bei Dong, University of South Florida

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

Session 1.05: Teaching Cases
Business Management and Organization - 1.5 CH
Dialogue Session Facilitator: Mark Aquilio, St. John’s University

Bank Co.
Harry Howe, SUNY, Geneseo

Making the Case for Unlimited Vacation Days at Altech.
Deirdre M. Collier, Fairleigh Dickinson University
Hannah Rozen, Fairleigh Dickinson University

Mystery, Inc.: A Big Data Case.
Kathryn Enget, University at Albany, SUNY
Gabriel Saucedo, Seattle University
Nicole Wright, Northeastern University


12:00 pm – 1:30 pm Lunch
How the Internet of Things Is Changing the World From Inside Out To Outside In Management
Specialized Knowledge and Applications- 1.0 CH
Speaker: Dr. John J. Sviokla, Leader PwC Global Thought Leadership

1:45 pm – 3:25 pm

Concurrent Sessions 

Session 2.01: Resources and Teaching Strategies for New Faculty: Part 1
Personal Development - 2.0 CH

Presenters: Karen Osterheld, Bentley University
John S. DeJoy, Union Graduate College

Session 2.02: Sharing Best Teaching Practices
Personal Development - 2.0 CH
Moderator: Gail Hoover King, Purdue University Calumet

Presenters: Virginia Cortijo, Stonehill College
Sonia Gantman, Providence College
Mary Ella Gainor, Bryant University
Elena Precourt, Bryant University
Timothy Bell, Central Connecticut State University
Julia M. Camp, Providence College
Valerie M. Peterson, Providence College
Eileen M. Beiter, Nazareth College of Rochester
Gary Entwistle, University of Saskatchewan
Donald Kent, SUNY Brockport
Marcus Rodrigs, The University of Newcastle
Margaret Ruggieri, Providence College
Jody Murphy, Colby–Sawyer College

Session 2.03: All Things Audit
Auditing - 2.0 CH
Moderator: Stephen Perrault, Providence College

Audit Committee Chair Incentives to Use Voluntary Disclosure in the Audit Committee Report under High Agency Conflicts.
Matthew Reidenbach, Pace University
Discussant: Stephen Perrault, Providence College

Audit Quality Improvements on the Path to Becoming an Industry Specialist: Theory and Evidence.
Ronen Gal-Or, Northeastern University
Esther Gal-Or, University of Pittsburgh
Discussant: Judy Beckman, University of Rhode Island

Internal Audit and Financial Reporting Quality in the Public Sector.
Steven M. DeSimone, University of Massachusetts Lowell
Discussant: Matthew Reidenbach, Pace University

Self-Regulatory Peer Review as a Mechanism for Audit Quality: A Synthesis of the Literature.
Alan Reinstein, Wayne State University
Barbara A. Apostolou, West Virginia University
Discussant: Keval U. Amin, Stony Brook University

Session 2.04: More Financial Reporting
Accounting - 2.0 CH
Dialogue Session Facilitator: Xiaotao (Kelvin) Liu, Northeastern University

Analyst Coverage and Abnormal Asset Impairment: Evidence from China.
Ling Jiang, Jiangxi University of Finance and Economics

Assessing the Impact on Cash Flows from Operating Activities: FASB’s Proposed Accounting Standards Update.
Roberta J. Cable, Pace University
Patricia Healy, Pace University

Do Directors Have a Style? Board Interlocks and Properties of Accounting Earnings.
Jiayan Li, University of Massachusetts Lowell
Jingrong Lin, University of Massachusetts Lowell
Khondkar E. Karim, University of Massachusetts Lowell

The Impact of SFAS166/167 on Bank Liquidity and Lending.
Qiuhong Zhao, Texas A&M University–Corpus Christi
Dana A. Forgione, The University of Texas-San Antonio

Session 2.05: Tax Reporting
Taxes - 2.0 CH
Dialogue Session Facilitator: John S. Treu, Pace University

Cost of Internal Equity and R&D Expenditure: Evidence from the American Jobs Creation Act of 2004.
Qi Dong, The Pennsylvania State University Erie
Xin Zhao, The Pennsylvania State University Erie

Cost of Tax Avoidance: Examining the Role of Product Market Structure.
Adnan Isin, The University of Exeter

Do Tax Deductions for Goodwill Impairments Affect Financial Reporting?
Sarah Blechinger, University of Connecticut
Steve Utke, University of Connecticut

The Effect of Tax Expense Management and CSR Ratings on Investor Perceptions of Firm Value.
Ann Boyd Davis, Tennessee Tech University
Rebekah D. Moore, Northeastern University
Timothy J. Rupert, Northeastern University


3:25 pm – 3:55 pm Ice Cream Social Break
Sponsored By:
 

3:55 pm – 5:35 pm

Concurrent Sessions 

Session 3.01: Sharpening Your Teaching Skills II
Personal Development - 2.0 CH

Online Learning
Presenters: Chan Du, University of Massachusetts Dartmouth
Alisa Lee Hunt, Post University
Mary Kay Kathleen Copeland, St. John Fisher College
Lisa Andrusaitis, University of Massachusetts Lowell
Laura Christianson, University of Massachusetts Lowell

Online Homework Managers
Presenters: Mary Kay Kathleen Copeland, St. John Fisher College
Laurel Parrilli, Cornell University

Session 3.02: Education Journal Editor’s Panel
Communications - 2.0 CH

Panelists: Timothy J. Rupert, Northeastern University, Advances in
Accounting Education
Valaria P. Vendrzyk, University of Richmond, Issues in Accounting Education
Natalie T. Churyk, Northern Illinois University, Journal of Accounting Education

Session 3.03: Public Interest and Social Responsibility
Accounting - 2.0 CH
Dialogue Session Facilitator: Linda Ragland, University of New Hampshire

Disclosing Physician Ratings: Attendant Performance Incentives and the Difficulty of Altering Rating Consensus.
Henry Eyring, Harvard University

Applying Interpersonal Relationships and Integrity to Help Strengthen Accountants Continuing Professional Ethics Education.
Alan Reinstein, Wayne State University
Eileen Z. Taylor, North Carolina State University
Natalie T. Churyk, Northern Illinois University

Does Timing Matter? CSR Investment in Different States of Economy.
Jiali Tang, University of Massachusetts Lowell
Janie Casello Bouges, University of Massachusetts Lowell
Khondkar E. Karim, University of Massachusetts Lowell

Dual Class Shares and Corporate Social Responsibility.
Lois Schafer Mahoney, Eastern Michigan University
Charles P. Cullinan, Bryant University
Linda Thorne, York University

Implications of FIN 46 for Accruals Quality.
Fang Zhao, Merrimack College
Abhijit Barua, Florida International University
Jonathan Andrew Milian, Florida International University

Session 3.04: Even More Financial Reporting
Accounting - 2.0 CH
Moderator: Ann-Marie Sacco, University of Rhode Island

Are Firms Really Sued for Making Optimistic Disclosures? Litigation Risk and Forward vs Non-Forward-Looking Narrative Disclosures.
John S. Treu, Pace University
Kenneth Merkley, Cornell University
Richard Arnold Cazier, University of Michigan
Discussant: Timothy G. Coville, St. John’s University

Does Investment Efficiency Improve After the Adoption of Compensation Clawback Provisions?
Yin Liu, University of Massachusetts Lowell
Huiqi Gan, University of Massachusetts Lowell
Khondkar E. Karim, University of Massachusetts Lowell
Discussant: Min Shirley Liu, Florida Atlantic University

Enhanced Disclosure of Credit Derivatives, Information Asymmetry, and Credit Risk.
Qiuhong Zhao, Texas A&M University–Corpus Christi
Discussant: Yin Liu, University of Massachusetts Lowell

Rounding of Earnings Per Share and Managerial Insider Trading.
Robert Kim, University of Massachusetts Boston
Yong Gyu Lee, Sungkyunkwan University
Gerald Lobo, University of Houston
Discussant: Ahmet Kurt, Suffolk University

Session 3.05: AIS and More
Regulatory Ethics - 2.0 CH
Dialogue Session Facilitator: Mitchell Franklin, Le Moyne College

A Case Study Exploring the Governance Structure in State-Owned Enterprises: The Special Projects of Ghana.
Edward Boateng, Walden University
Roger William Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury

Examination of Real Earnings Management Under IFRS: Cross Country Analysis for Legal Families.
Ibrahim Onur Oz, University of Hartford

Investments by Multilateral Development Banks in Central America.
Jose Lopez Rojas, Walden University
Roger William Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury

Small Business Adoption of Computerized Accounting Systems Using the Technology Acceptance Model.
Alan Rogers, Franklin University
Mary Dereshiwsky, Walden University
Roger William Mayer, SUNY College at Old Westbury

User Adoption of Enterprise Resource Planning Systems in the Public Sector.
Lionel Wright, Walden University
Wen-Wen Chien, SUNY College at Old Westbury
Roger William Mayer, SUNY College at Old Westbury


6:00 pm – 7:30 pm

Reception with Effective Learning Strategies Displays 
Accounting - 1.5 CH

Poster 1: Cash Flows: Case Study and Hands-On Classroom Activity.
Bryan Coleman, Assumption College

Poster 2: Intermediate Accounting II.
Donald May, University of Hartford

Poster 3: Teaching Excel through a Business Story.
Michelle Kusaila, Central Connecticut State University

Poster 4: Integrating Intermediate and Principles: A Better Course Design for Accounting Majors.
Mark Ulrich, St. John’s University

Poster 5: Two-Part Midterm Exam
Timothy Bell, Central Connecticut State University

Poster 6: Visualizing the Accounting Concepts in Accounting for Income Taxes
Chan Du, University of Massachusetts Lowell

Poster 7: Quiz Re-Quiz to Motivate Students.
Timothy Coville, St. John’s University


Saturday, October 8, 2016

   
7:00 am – 8:00 am

Breakfast with Research Roundtable Session
Accounting - 1.0 CH

Table 1: A Study of How CSR Rankings Are Affected in a Globalized Economy.
Victoria Fisher, Eastern Michigan University

Table 2: Bank Accounting Regulations, Enforcement Mechanisms, and Value Relevance of Financial Statements.
Liang Song, Michigan Tech University

Table 3: Better Teaching with Cross-Cultural Awareness.
Svetlana Vlady, Brooklyn College–CUNY

Table 4: Data Analytics: What Skills Do Accounting Students Need?
M. Pamela Neely, SUNY Brockport

Table 5: Exploring Capital Structure: Variation in IAS 1 Disclosures of Firm Capital.
Gary Entwistle, University of Saskatchewan
Ganesh Vaidyanathan, University of Saskatchewan
Ilona Bastiaansen, University of Saskatchewan

Table 6: Prediction of Hospital Inpatient Charge Levels at Admission for Individual Cases.
Gerald S. Silberstein, Sage College of Albany

Table 7: Succeeding with Millennials: A Summary of Recent Studies.
Norbert Tschakert, Salem State University

Table 8: Towards a True Cost Accounting: Measuring Food System Externalities.
Cameron Rabe, The Culinary Institute of America

Table 9: Value Pricing in Professional Sports.
Ronald J. Huefner, University at Buffalo, SUNY


8:20 am – 8:50 am Imagining Our Future: Envisioning Our Second Century
Specialized Knowledge and Applications- 1.0 CH
Speaker: Mark Dawkins, University of North Florida
9:05 am – 10:45 am

Concurrent Sessions 

Session 4.01: Resources and Teaching Strategies for New Faculty: Part 2
Personal Development - 2.0 CH
Presenters: Karen Osterheld, Bentley University
John S. DeJoy, Union Graduate College

Session 4.02: Big Data in Audit
Specialized Knowledge and Applications - 2.0 CH
Presenter: Jeff Mead, University of Massachusetts Lowell

Session 4.03: Tax Issues, International and More
Taxes - 2.0 CH
Dialogue Session Facilitator: Timothy A. Gagnon, Northeastern University

Does the Commonwealth of Puerto Rico’s Corporate AMT Violate the Dormant Commerce Clause?
Mark Aquilio, St. John’s University

Franchise Tax Board of California v. Hyatt: State Sovereign Immunity in the Balance.
Monique O. Durant, Central Connecticut State University

Regulation and Tax Preparer Qualifications.
Matthew Reidenbach, Pace University
John S. Treu, Pace University

Responses of U.S. Multinational Firms to a Temporary Repatriation Tax Holiday and the Value Implications: A Literature Review and Synthesis.
Qi Dong, The Pennsylvania State University Erie
Xin Zhao, The Pennsylvania State University Erie
Ashutosh V. Deshmukh, The Pennsylvania State University Erie

Session 4.04: Surprise...Financial Accounting
Accounting – 2.0 CH
Dialogue Session Facilitator: Mary M. McCarthy, Central Connecticut State University

How Do Financial Constraints Relate to Financial Reporting Quality? Evidence from Seasoned Equity Offerings.

Ahmet Kurt, Suffolk University

Managing EPS and Signaling Undervaluation as a Motivation for Repurchases: The Case of Accelerated Share Repurchases.
Ahmet Kurt, Suffolk University
Really Dirty Surplus and Expectations Bias Hypothesis.
Thomas D. Dowdell, North Dakota State University
Sangwan Kim, University of Massachusetts Boston
Steve C. Lim, Texas Christian University

Individual Investors and the Volume of Firm Disclosure.
Stefan Anchev, Umea University
Jorgen Hellstrom, Umea University
Rickard Olsson, Umea University
Discussant: Myojung Cho, Pace University

Session 4.05: Teaching, Etc.
Accounting – 2.0 CH
Dialogue Session Facilitator: Kristin Ingram, University of Hartford

Analysis of the Best Practices Followed by the Top Business Schools in the United States When Teaching Business in Spanish.
Virginia Cortijo, Stonehill College

Does Class Type Matter? Factors that May Help Students’ Decision About Class Type for Greater Success in Accounting Principles.
Amy Bourne, Oregon State University
Marcia O’Brien, St. John Fisher College

Using Two Teaching Resources to Simplify Bond Liability Accounting: The York Bank Deposit Accounts and their Equivalent
York Bank Bonds.
Daniel J. Jones, Assumption College

Are There Differences in Student Perceptions for Accounting Majors and Finance Majors Using a Self-Managed Learning Case for Intermediate Accounting I?
Judith A. Sage, Sage & Sage
Lloyd G. Sage, Sage & Sage

10:45 am – 11:15 am Break

11:15 am – 12:30 pm

Concurrent Sessions 

Session 5.01: Accounting Curriculum and CPA Exam Success: Insight from the Top Performing Schools
Specialized Knowledge and Applications - 1.5 CH
Presenters: Marie G. Kulesza, University of St. Joseph
Pamela Q. Weaver, University of Hartford
Cheryl Crespi, Central Connecticut State University

Session 5.02: Big Data and Analytics Cases and Data Sets
Specialized Knowledge and Applications - 1.5 CH
Presenter: Robyn Raschke, UNLV; Gail Hoover King
Have a favorite case? Don’t know where to start? This session will help you repurpose/reuse existing cases to give them a big data and analytics twist. Or, help you get started using cases from the Accounting Is Big Data Conferences.

Session 5.03: Speaking of Management Issues…
Business Management and Organization - 1.5 CH
Moderator: Henry Eyring, Harvard University

Accountants’ Perceptions of the Relationships Among Organizational
Culture, Ethics, and Fraud Risk.
Philip Beaulieu, University of Calgary
Alan Reinstein, Wayne State University
Discussant: Henry Eyring, Harvard University

Resolving the Sunk Cost Apory.
Mohamed E. Bayou, University of Michigan-Dearborn, Emeritus
Paul F. Williams, North Carolina State University
Michael M. Grayson, Brooklyn College
Alan Reinstein, Wayne State University
Discussant: Donna J. Viens, New England College of Business

Session 5.04: LAST Financial Reporting Session… We Promise!
Accounting - 1.5 CH
Dialogue Session Facilitator: Yvette Jeanne Lazdowski, Plymouth State University

Executive Incentives, Corporate Disclosure and Stock Market Reaction.
Gilberto Marquez, Clarkson University
Allan A. Zebedee, Clarkson University
Linying Zhou, Clarkson University

Reporting Positions of Comprehensive Income and Earnings Manipulations: Based on the Bank Holding Companies.
Yiting Cao, Boston University

Voluntary Disclosures and Market Response to Earnings Announcements.
Guy D. Fernando, University at Albany, SUNY
Justin Giboney, University at Albany, SUNY
Richard A. Schneible, University at Albany, SUNY

Does CEO Appearance Matter? An Examination of CEO Facial Attributes on CEO Compensation and Firms’ Operating, Accounting, and Social Performance.
Jung Yeun Kim, Binghamton University, SUNY
Nan Zhou, Binghamton University, SUNY
Linna Shi, Binghamton University, SUNY

 

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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