Thursday,  April 14, 2016

12:45 pm – 5:00 pm

Piedmont Park and Atlanta Botanical Garden Tour
Accounting - 1.0 CH

4:00 pm – 8:00 pm

Table Top Displays

6:30 pm – 8:00 pm

Welcome Reception

Friday, April 15, 2016

7:00 am – 4:00 pm

Table Top Displays

ACIPA, Becker Professional Education, Cambridge Business Publishers, Ledger Mania, Roger CPA Review, The Georgia Society of CPAs, Wiley

7:00 am – 8:00 am

Breakfast

8:00 am – 8:10 am

President's Welcome

8:00 am – 9:05 am

Plenary Session #1
Growing a Prosperous Society through Accounting: The AAA Centers
Specialized Knowledge and Applications - 1.0 CH
Speaker: Susan Crosson, Director for the Center of Advancing Accounting in Education

9:05 am – 9:15 am

Break

9:15 am – 10:15 am

Plenary Session #2
Specialized Knowledge and Applications - 1.0 CH
Perspectives on High-Quality Teaching
Speaker: Mark Nelson, Cornell University

10:15 am – 10:45 am

Break

10:45 am – 12:00 pm

Concurrent Sessions

Session 1.01: Collaborative Teaching Tips: Tough Questions
Specialized Knowledge and Applications - 1.5 CH
Presenter: Cynthia E. Bolt-Lee, The Citadel

Session 1.02: Sharing Best Teaching Practices Panel: Part I
Specialized Knowledge and Applications - 1.5 CH
Moderator: Karen W. Braun, Case Western Reserve University

Panelists:
William Black, University of North Georgia
Dale L. Flesher, The University of Mississippi
Marianne Fortuna, The University of Georgia
Mark Edmonds, Southern Illinois University Carbondale
Sarah McCrary, Georgia Piedmont Technical College
J. Riley Shaw, The University of Mississippi

Session 1.03: Risk-Taking and Risk Management
Accounting - 1.5 CH
Dialogue Session Facilitator: Sherwood Lane Lambert, University of West Florida

Reassessing Enterprise Risk Management and Firm Performance
Juthamon Sithipolvanichgul, The University of Edinburgh
Jake Ansell, The University of Edinburgh

The Effect of Risk Management Systems on Honesty in Managerial Reporting: An Experimental Examination
Heba Yousef M. Abdel-Rahim, Georgia State University

Corporate Risk-Taking after Adoption of Compensation Clawback Provisions
Yin Liu, University of Massachusetts Lowell
Huiqi Gan, University of Massachusetts Lowell
Khondkar E. Karim, University of Massachusetts Lowell

Session 1.04: Earnings Quality and Fraud
Accounting - 1.5 CH
Moderator: Stephen J. Bukowy, The University of North Carolina at Pembroke

Examining Motivational Factors that Influence the Likelihood of Fraud
Samuel Roebuck, East Carolina University
Linda Quick, East Carolina University
Discussant: Stephen J. Bukowy, The University of North Carolina at Pembroke

Financial Reporting Quality and the Choice of Monitoring Mechanisms in Debt Contracts: Evidence from Borrowing Base Restrictions
Sunay Mutlu, Kennesaw State University
Discussant: Karen B. McCarron, Georgia Gwinnett College

Merger Magic: Is There a Relationship between Accounting Fraud and M&A?
Carmelita N. Troy, Andrews University
Madeline Domino, Mercer University
Discussant: Nick Marudas, Auburn University at Montgomery

Session 1.05: Ethics and Judgment
Behavioral Ethics - 1.5 CH
Dialogue Session Facilitator: J. Kent Poff, University of North Georgia

An Institutional Analysis of the Ideological Use of Ethics Codes
Timothy J. Fogarty, Case Western Reserve University
John T. Rigsby, Mississippi State University

Do Actions Speak Louder than Words? The Impact of Ethical Awareness and Ethical Tone Consistency on Policy Compliance
Robert E. Crossler, Mississippi State University
James H. Long, Auburn University
Tina M. Loraas, Auburn University
Brad Trinkle, Mississippi State University

The Influence of Accounting Students' Personality Factors on Moral Disengagement: An Exploratory Study
Suzanne N. Cory, St. Mary’s University
Marisela R. Trevino, St. Mary's University

The Objectivity of Accountants' Judgments: A Replication and Extension
John T. Reisch, East Carolina University
Samantha Dawson, East Carolina University

12:00 pm – 1:30 pm

Lunch
Accounting - 1.0 CH
Accounting for Servant Leadership
Speaker: Joseph J. Iarocci, Cairnway Center for Servant Leadership Excellence

1:45 pm – 3:25 pm

Concurrent Sessions

Session 2.01: Sharpening Your Teaching Skills I
Specialized Knowledge and Applications - 2.0 CH

Engaging Non-Traditional Students: Strategies for Success
Presenters: Reanna Berry, Georgia Gwinnett College
James A. Weisel, Georgia Gwinnett College

ADA GAAP: Are You Compliant? Tools to Ease Your Course into ADA Compliance Presenters: Ronald Douglas Parker, York Technical College
Diania McRae, Western Carolina University

Session 2.02: Sharing Best Teaching Practices Panel: Part II
Specialized Knowledge and Applications - 2.0 CH
Moderator: Karen W. Braun, Case Western Reserve University

Panelists: Lana Becker, East Tennessee State University
Cynthia E. Bolt-Lee, The Citadel
Timothy Shawn Creel, Nova Southeastern University
Christine Ann Jonick, University of North Georgia
Mehmet C. Kocakulah, University of Southern Indiana
Martin Ndicu, Mississippi State University
Sandria S. Stephenson, Kennesaw State University

Session 2.03: DSFI: Part I
Accounting - 2.0 CH
Moderator: Karen Ton, Emory University

Does Low-Balling Impair Audit Quality?
David Hendrik Erkens, University of Southern California
Joonil Lee, Kyung Hee University
Peter Oh, University of Southern California
Karen Ton, Emory University
Discussant: Anne Ehinger, The University of Georgia

Do Financial Analysts Reduce the Costs of Accounting Decisions? Evidence from Goodwill Impairments
Douglas Ayres, Ball State University
John L. Campbell, The University of Georgia
James A. Chyz, The University of Tennessee
Jonathan Shipman, University of Arkansas
Discussant: Weishi Jia, Emory University

Do Mandatory Risk Factor Disclosures Predict Future Cash Flows and Stock Returns? Evidence from Tax Risk Factor Disclosures
Anne Ehinger, The University of Georgia
Discussant: Karen Ton, Emory University

The Contagion Effect of Accounting Restatements for Foreign Firms Listed in the United States
Weishi Jia, Emory University
Jingran Zhao, The Hong Kong Polytechnic University
Discussant: John L. Campbell, The University of Georgia

Session 2.04: Effects of Position, Promotion, and Gender
Accounting - 2.0 CH
Moderator: Robert M. Wilbanks, Tennessee Tech University

Informational Role of CEOs at Audit Committee Meetings
John Nowland, Illinois State University
Discussant: Aretha Y. Hill, Florida A&M University

The Dark Side of Promotion Tournaments: The Effect on Losing Competitors and Their Firms
Eric W. Chan, The University of Texas at Austin
John H. Evans III, University of Pittsburgh
Duanping Hong, University of Pittsburgh
Discussant: John T. Reisch, East Carolina University

The Impact of Client and Auditor Gender on Auditors' Judgments: A Replication and Extension
Raleigh Little, East Carolina University
John T. Reisch, East Carolina University
Discussant: Robert M. Wilbanks, Tennessee Tech University

Watching the Glass Ceiling: An Investigation of Financial Presentation Modality and Gender Bias
Cristina Bailey, University of New Hampshire
Steve Buchheit, The University of Alabama
Kevin Kim, The University of Memphis
Discussant: Rebecca Hutchins, Appalachian State University

Session 2.05: Incentives, Social Responsibility, and Crowdfunding
Accounting - 2.0 CH
Dialogue Session Facilitator: Jenice Prather-Kinsey, The University of Alabama at Birmingham

Project Communications on Crowdfunding Success: An Empirical Study Based on Elaboration Likelihood Model
Mi Zhou, Virginia Polytechnic Institute and State University
Weiguo Fan, Virginia Polytechnic Institute and State University
Alan Wang, Virginia Polytechnic Institute and State University
Linda Wallace, Virginia Polytechnic Institute and State University

The Effects of Bonus versus Penalty Incentives in a Laboratory Market Setting
Lou Xavier Orchard, Clayton State University

The Signaling Power of Social Reporting and Board Gender Diversity. Mohammad Jizi, Lebanese American University
Mustafa Dah, Lebanese American University
Mahmoud Araissi, Lebanese American University

The Impact of Corporate Social Responsibility Activities and Auditor Industry Specialization on Audit Fees
Li Zheng Brooks, Washington State University
Christine Haynes, University of West Georgia
Linxiao Liu, University of West Georgia

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
Specialized Knowledge and Applications - 2.0 CH

Issues Related to the Intermediate Accounting Course Sequence
Moderator: Michael T. Dugan Georgia Regents University

Panelists:
John L. Campbell, The University of Georgia
Peter M. Johnson, The University of Alabama
Keith G. Stanga, The University of Tennessee

Audit Project
Presenter: Julie Christine Hyde, Southern Adventist University

Session 3.02: How IT Fits? Information Technology in the Accounting Curriculum: Part II
Specialized Knowledge and Applications - 2.0 CH
Presenter: Guido L. Geerts, University of Delaware

Session 3.03: DSFI: Part II
Accounting - 2.0 CH
Moderator: Bei Shi, Georgia State University

How Patterns of Past Guidance Provision Affect Investor Judgments: The Joint Effect of Guidance Frequency and Guidance Pattern Consistency
Shankar Venkataraman, Georgia Institute of Technology
Michael Tang, New York University
Discussant: Bei Shi, Georgia State University

License or Reciprocation: An Experimental Investigation of Effort and Reporting under Incomplete Contracts
Bei Shi, Georgia State University
Michael John Majerczyk, Georgia State University
Discussant: Shankar Venkataraman, Georgia Institute of Technology

The Effect of Explicit Assessment of Corporate Social Responsibility Performance on Investors’ Valuation Judgments
Jeffrey Hales, Georgia Institute of Technology
Siman Li, Georgia Institute of Technology
Discussant: Michael John Majerczyk, Georgia State University

The Effect of Minimum Wage Increases on Employers’ Wage Offers and Employee Effort
William Brink, Miami University
Xi (Jason) Kuang, Georgia Institute of Technology
Michael John Majerczyk, Georgia State University
Discussant: Siman Li, Georgia Institute of Technology

Library Session 3.04: Economic Impact and Market Reactions
Accounting - 2.0 CH
Dialogue Session Facilitator: Gary K. Taylor, The University of Alabama

Impact of Government Bailout on Banks’ Cost of Equity: Evidence from the Financial Bailout of 2008–2009
Daphne Wang, Jacksonville University
Thanh N. Ngo, East Carolina University
Omar A. Esqueda, Tarleton State University
Robert Houmes, Jacksonville University

Relationship between Timing and Reporting of Transactions on Form 4s with SEC within Property and Casualty Insurance Industry
Meagan McTeague, South Carolina State University
Kevin Feeney, Southern Connecticut State University

Short Selling Constraints and Real Price Efficiency
You-Il (Chris) Park, Duke University

The Economic Impact of the XBRL Mandate: Evidence from Market Reactions
Jie Zhou, National University of Singapore

The Performance of Asia-Pacific Markets and Their Contribution to U.S. Equities: Recent Evidence
Bharat Kolluri, University of Hartford
Susan Wahab, University of Hartford
Mahmoud Wahab, University of Hartford

Session 3.05: Earnings Management across Industry Sectors
Accounting - 2.0 CH
Dialogue Session Facilitator: Emma E. Cole, Troy University

Bond Market Participation by Non-Profit Healthcare Organizations: The Impact on Managerial Discretion and Charity Care
Amanda Beck, The University of Alabama
Jordan Alleyne Rippy, The University of Alabama
Collin Gilstrap, The University of Alabama

Opportunistic Financial Reporting and Credit Market Participation in Municipalities
Amanda Beck, The University of Alabama

Relationship Specificity and Real Activities Manipulation
KoEun Park, University of Massachusetts Boston

Sarbanes-Oxley: Fraud Evidence in the Precious Metals Industry
Tomeika Williams, Georgia Piedmont Technical College

6:00 pm – 7:30 pm

Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH

Bringing the Real World to the Classroom: Addressing the National Debt in an Introductory Federal Taxation Class
Mary E. Howard, Tennessee Tech University

CPA Firm Quality Assurance: Is Increased Practice Monitoring Viable?
Greg Kordecki, Clayton State University
Maria L. Bullen, San Jose State University

Capstone Courses and Projects: A Benefit to Two-Year Institutions
Tomeika Williams, Georgia Piedmont Technical College

Education in Action
Marlissa Phillips, Clark Atlanta University

Evaluating Job Opportunities: Weights Assigned to Different Variables by Students
Sanjay Gupta, Valdosta State University

Integrating Auditing and Strategic Management and Policy through Coordinated Pedagogy
Aretha Y. Hill, Florida A&M University

Keeping AIS Current and Relevant: How Do You Fit It All In?
Tara Honea Saracina, Claflin University

Leveraging Professional Engagement to Reinforce Course Concepts
Emma E. Cole, Troy University

Teaching Fair Value Using the Art of Numismatics
John D. Rossi, Moravian College

Teaching Resources for Today’s Accounting Educator
Markus Ahrens, St. Louis Community College, Meramec
Cathy J. Scott, Navarro College

The Role of Entrepreneurial Intent and Need for Achievement in Accounting Students' Career Aspirations: Some Preliminary Data
Marco Lam, Western Carolina University
Susan L. Swanger, Western Carolina University
Jay Azriel, York College of Pennsylvania

Saturday, April 16, 2016

7:00 am – 8:20 am

Breakfast with Research Roundtable Forum Session
Accounting - 1.0 CH

Table 1:
Are Managers "Paid" for Exploiting Investors’ Limited Attention in Financial Disclosures?
Lijun Lei, Virginia Polytechnic Institute and State University
Qianzhou Du, Virginia Polytechnic Institute and State University
Weiguo Fan, Virginia Polytechnic Institute and State University

Does Sustainability Information Affect Accountants’ Assessment of Client Business Risk?
Tracy Nelson Reed, Appalachian State University
Tammy K. Kowalczyk, Appalachian State University
Rebecca Hutchins, Appalachian State University
Gerald L. Hutchins, Appalachian State University

Effect of Personal versus Corporate Benefits of Earnings Management on Financial Executives' Perceptions of/Intentions to Participate in Earnings Management Activities
Eric D. Bostwick, University of West Florida
Patience Constance, University of West Florida

Table 2:
Preparing for the Future: The Increased Need for Technology Education and Training to Prepare Accounting Students for Technology Intensive Careers
Tara Honea Saracina, Claflin University
Brittany A. Turner, Claflin University

Private Company References in the Codification
Allen Hunt, Western Kentucky University

Using WTL in Auditing: Double Entry Writing Columns, Free Writes and Journals
Veronica Paz, Indiana University of Pennsylvania
Timothy Shawn Creel, Nova Southeastern University

Table 3:
ASR No. 78 (1957): The Curious Case of the SEC versus W. W. Werntz, Former Chief Accountant
Dale L. Flesher, University of Mississippi
Gary John Previts, Case Western Reserve University

James Bennett: A Pioneer of Accounting Education
George C. Romeo, Rowan University
John T. Rigsby, Mississippi State University

REITs—The First Fifty Years and Beyond: Financial Analysis in a Triple Case Study
Barbara Sumrall White, University of West Florida
Dale L. Flesher, The University of Mississippi
Michael T. Howell, University of West Florida

Table 4:
The Development of Audit Quality Indicators
Jenna M. Lehkamp, Western Kentucky University
Harold T. Little, Western Kentucky University

The Effect of Increases in the Capital Gains Tax on the Effective Tax Rate for Investments in Different Types of Firms
J. Kent Poff, University of North Georgia

The Efficiency of Corporate Boards and Firms' Audit Pay
Mohammad Jizi, Lebanese American University
Rabih Nehme, Lebanese American University

Real Effects of Bargain Purchase Gains under ASC 805: Evidence from Failed Banks
You-il (Chris) Park, Duke University

Table 5:
Investigating Private Information in the Public Sector: A Study of the Municipal Bond Rating Process
Amanda Beck, The University of Alabama
Linda M. Parsons, The University of Alabama
Peter M. Johnson, The University of Alabama

The Effect of Audit Opinion and Corruption on Local Government Performance
Prima Monika, Universitas Indonesia
Akhmad Syahroza, Universitas Indonesia
Vera Diyanti, Fakultas Ekonomi Universitas Indonesia

Table 6:
Demand for Management Accounting Information in Small Businesses: Judgment Performance in Business Planning
David T. Dearman, Tennessee State University

Hofstede’s Cultural Values Purposeful Shifts in Hong Kong, Korea, Mexico, and USA
Maria A. Leach, The University of Southern Mississippi
Eunsuh Lee, Ulsan National Institute of Science and Technology

Show Me the Money: Using Citizen-Centric Reports to Demystify Governmental Financial Reporting
Annette K. Pridgen, Jackson State University

Table: Two-Year College Teaching Discussion Group

Table: Non-Tenure Track Teaching Discussion Group

8:00 am – 8:20 am

Business Meeting

8:20 am – 8:50 am

At the Crossroads - Centennial Reflections and the Future of the AAA
Speaker: David Burgstahler, AAA Board President-Elect, University of Washington–Seattle

9:05 am – 10:45 am

Concurrent Sessions

Session 4.01: Sharpening Your Teaching Skills III
Specialized Knowledge and Applications - 2.0 CH

Tips for Creating and Posting Material for Online and Hybrid Classes
Presenter: Debra Lisa Bloom, Mitchell Community College

Teaching Accounting: A Sources and Uses of Financing Approach
Presenter: Clarence Coleman, Winthrop University

Session 4.02: Accounting Education’s Emerging Issues
Specialized Knowledge and Applications - 2.0 CH

Presenters: Gail Hoover King, Purdue University Calumet
Susan Crosson, Director of the Center for Advancing Accounting in Education

Session 4.03: Panel on Fraud: Big Problems Need Big Data
Specialized Knowledge - 2.0 CH
Moderators: Sridhar Ramamoorti, Kennesaw State University
Maria A. Leach, The University of Southern Mississippi

Panelists:
William Beecken, Kennesaw State University
Toby J. F. Bishop, Independent
Brigitte Wudernitz Muehlmann, Babson College
Lynda H. Schwartz, Upland Advisory LLC

Session 4.04: Revenue Recognition, Valuation, and Corporate Social Responsibility
Accounting - 2.0 CH
Moderator: Charlene Parnell Spiceland, The University of Memphis

Market Valuation of Tax Avoidance and Corporate Social Responsibility: Does the Market Discount Corporate Robin Hoods?
Kerry Katharine Inger, Auburn University
Brian A. Vansant, Auburn University
Discussant: Joseph Krupka, Lander University

PIRATE Wireless: Revenue Recognition in the Telecommunications Industry
Theresa F. Henry, Seton Hall University
David Mest, Seton Hall University
Mona Safar, Verizon Communications
Discussant: Charlene Parnell Spiceland, The University of Memphis

Quantifying the Reporting Bias of Corporate Social Responsibility (CSR) Disclosures
Mi Zhou, Virginia Polytechnic Institute and State University
Discussant: John T. Rigsby, Mississippi State University

What Is It Worth—If Anything?
Aundrea Kay Guess, Samford University
Jason Vinyard, Practitioner
Discussant: James H. Long, Auburn University

Session 4.05: Teaching Tools and Employment Readiness
Accounting - 2.0 CH
Dialogue Session Facilitator: Barbara Sumrall White, University of West Florida

A Structured Approach for Experiential Learning: An Effort to Reduce Expectation Gap
Sarah Bee, Seattle University
Brad Schafer, Kennesaw State University
Zachariah Trahan, Seattle University

Budget Discontent at Randall Fabricating Company
Nace R. Magner, Western Kentucky University
Harold T. Little, Western Kentucky University

Instructor Generated YouTube Videos in a Financial Accounting Class: A Useful Purpose Based on Actual Usage and Student Perception
Jill Michele D'Aquila, Jacksonville University
Angela Mattia, Jacksonville University

Perception of Employers, Junior Auditors, Lecturers, and Students on Accounting Graduate Employability as Junior Auditor
Dyah Setyaningrum, Universitas Indonesia
Dian Nastiti, Universitas Indonesia
Ancella Anitawati Hermawan, Universitas Indonesia
Lee Teck Heang, HELP University

The Interactive Role of Course Delivery Method and Individual Motivational Characteristics in Assessing Accounting Course Effectiveness
Clement C. Chen, University of Michigan–Flint
Keith T. Jones, University of North Alabama
Keith A. Moreland, University of Michigan–Flint

10:45 am – 11:15 am

Break

11:15 am – 12:30 pm

Concurrent Sessions

Session 5.01: Sharpening Your Teaching Skills IV
Specialized Knowledge and Applications - 1.5 CH

Automating the Student Excel Assignment: Prepare, Grade, Feedback and Retake Process
Presenter: Paul Michael Goldwater, University of Central Florida

Interactive Spreadsheet Assignments to Promote Student Learning
Presenters: Christine Ann Jonick, University of North Georgia
Jennifer Schneider, University of North Georgia

Session 5.02: Learning to Learn: The Accounting Vision Model and Management Accounting
Specialized Knowledge and Applications - 1.5 CH

Presenters: Gail Hoover King, Purdue University Calumet
Karen W. Braun, Case Western Reserve University

Session 5.03: Forecasting, Accruals, and Benford's Law
Accounting - 1.5 CH
Dialogue Session Facilitator: Keith Jones, University of North Alabama

Accruals Intensity and Auditor Choice
Wael Aguir, The University of Texas Rio Grande Valley
Linxiao Liu, University of West Georgia
Emeka T. Nwaeze, The University of Texas at San Antonio

An Analysis of Unity of Command in Financial Reporting and Operations: Are CFO/COOs Effective?
Austin Lansing Reitenga, The University of Alabama
George Ruch, The University of Oklahoma
Steve Buchheit, The University of Alabama

Impact of Extensions in XBRL Disclosure on Analysts’ Forecast Behavior
Shiyou Li, Texas A&M University–Commerce
Emeka T. Nwaeze, The University of Texas at San Antonio

Reassessing Benford’s Law, Sarbanes-Oxley & Dodd-Frank: A Non- Parametric Exploration of Financial Statement Numbers 1970–2013
Bradley J. Barney, Kennesaw State University
Kurt S. Schulzke, Kennesaw State University

Session 5.04: Non-GAAP Earnings and Earnings Forecasts
Accounting - 1.5 CH
Moderator: David T. Dearman, Tennessee State University

Auditor-Client Geographic Proximity and Earnings Announcement Timeliness
Bei Dong, University of South Florida
Le Xu, University of New Hampshire
Discussant: Harold T. Little, Western Kentucky University

Evaluating XBRL's Impact on the Timeliness, Accuracy, and Coverage of Security Analysts’ Next-Year EPS Forecasts
Sherwood Lane Lambert, University of West Florida
Kevin Krieger, University of West Florida
Discussant: David T. Dearman, Tennessee State University

Can Firms Avoid the Market Penalty for Missing Analysts' Forecasts by Defining Non-GAAP Earnings with Unexpected Expense Exclusions?
Thomas James Lopez, The University of Alabama
Christopher McCoy, The University of Alabama
Gary K. Taylor, The University of Alabama
Michael Young, The University of Alabama
Discussant: Sunay Mutlu, Kennesaw State University

Session 5.05: Codification and Accreditation
Accounting - 1.5 CH
Dialogue Session Facilitator: John D. Rossi, Moravian College

Accounting Department Chairs' Impressions of and Plans for Implementation of the 2013 AACSB Impact of Research Standard
Steven C. Hunt, Western Illinois University

Does Codification Mean Improved Readability? Comparison of U.S. GAAP and IFRS
Douglas Kevin Barney, Indiana University Southeast
Daniel Tschopp, Saint Leo University
Steve C. Wells, Western Kentucky University

Perceptions of the Future Impact of Revised AACSB Accreditation Standards for Accounting Faculty Qualifications and Engagement
Jenice J. Prather-Kinsey, The University of Alabama at Birmingham
Arline Savage, The University of Alabama at Birmingham
Scott Boyar, The University of Alabama at Birmingham