Menu

2016 Western Region Meeting

Search and/or Browse the Online Program Calendar Program

Thursday,  May 5, 2016

     

11:30 am – 5:00 pm

 

Industry Tour: Everett Plant VIP Tour
Accounting - 2.0 CH

     

2:45 pm – 4:00 pm

 

Doctoral Student Faculty Interchange I
Accounting - 1.5 CH
Moderator: Peter Demerjian, University of Washington

U.S. Audit Partner Rotations
Henry Laurion, University of California, Berkeley
Discussant: Terry Shevlin, University of California, Irvine

The Impact of Financial Derivatives on Tax Avoidance: An Examination of Derivatives Designated for Hedging and Non-Hedging Purposes
Yoojin Lee, University of California, Irvine
Discussant: Eric Allen, University of Southern California

Assets and Liabilities: When Do They Exist?
Kim Ikuta, University of Washington
Discussant: Stephen Stubben, The University of Utah

     

4:00 pm - 8:00 pm

 

Table Top Displays





     




     

4:15 pm – 5:30 pm

 

Doctoral Student Faculty Interchange II
Accounting - 1.5 CH
Moderator: Stephen Stubben, The University of Utah

Insider Trading and PEAD
Lyungmae Choi, Arizona State University
Discussant: Patricia Dechow, University of California, Berkeley

Investor and Analyst Inattention to Segment Disclosures: Evidence in Information Transfers
Yifan Li, University of California, Irvine
Discussant: Patricia Dechow, University of California, Berkeley

Inside Debt and Corporate Investment
Peter Oh, University of Southern California
Discussant: Peter Demerjian, University of Washington

     

6:30 pm - 8:00 pm

 

Welcome Reception

 

Friday, May 6, 2016

     

7:00 am - 4:00 pm

 

Table Top Displays
AICPA, Cambridge Business Publishers, MyEducator, Roger CPA Review, Wiley

     

7:00 am - 8:00 am

 

Continental Breakfast

     

8:00 am - 9:05 am

 

Plenary Session
Social Environment of Business - 1.0 CH

President's Welcome
Speaker: David G. DeBoskey, San Diego State University

Costco’s Evolving Sourcing Practices
Speaker: Sheri L. Flies, Costco Wholesale Corporation

Insisting on the Highest Standards
Speaker: David Auckland, Amazon

     

8:00 am - 9:05 am

 

Plenary Session #2
Perspectives on High-Quality Teaching
Speaker: Tracie Miller Nobles, Austin Community College

     

9:15 am - 10:15 am

 

Perspectives on High-Quality Teaching
Specialized Knowledge and Applications - 1.0 CH
Speaker: Tracie L. Miller-Nobles, Austin Community College

     

10:15 am - 10:45 am

 

Break

     

10:45 am - 12:00 pm

 

Concurrent Sessions

Session 1.01: Sharpening Your Teaching Skills I
Immersive Learning: A Holistic Approach to Experiential Learning
Personal Development - 1.5 CH
Speakers: Christine Kuglin, Metropolitan State University of Denver
Joseph Giordano, Metropolitan State University of Denver

Session 1.02: How IT Fits? Information Technology in the Accounting Curriculum: Part II
Specialized Knowledge and Applications - 1.5 CH
Speaker: Guido L. Geerts, University of Delaware

Session 1.03: Doctoral Student Faculty Interchange III
Accounting - 1.5 CH
Moderator: Jayanthi Sunder, The University of Arizona

How Do Accounting Practices Spread? An Examination of Law Firm Networks and Stock Option Backdating
Samuel Tan, University of California, Berkeley
Discussant: Jayanthi Sunder, The University of Arizona

Expected Industry Performance and Relative Performance Evaluation
Arthur Morris, The University of Utah
Discussant: Stephen Hillegeist, Arizona State University

Determinants and Effects of CSR-Based Performance Measures
Rebeca Perez, University of Oregon
Discussant: Asher Curtis, University of Washington

Session 1.04: Diversity and Accounting History
Business Management and Organization - 1.5 CH
Moderator: Sharon Lightner, National University

The Development of Internal Auditing as a Profession in the U.S. during the Twentieth Century
Lynn Arlene Johnson, California State University, Stanislaus
Susan Parker, Santa Clara University
Discussant: Robert Picard, Idaho State University

The Effects of Board Gender Diversity on Bankruptcy Risk, Reputation Risk, and Capital Market Risk
Linda H. Chen, Washington State University
Jeffrey Gramlich, Washington State University
Kimberly Houser, Washington State University
Discussant: Lorenzo Patelli, University of Denver

Top Management Team Functional Diversity and Management Forecast Accuracy
Shan Wang, Loyola Marymount University
Discussant: Nancy Du, Washington State University

Session 1.05: Teaching, Learning and Curriculum: Course Delivery Choices, Academic Master's Program, and an Audit Case
Communications - 1.5 CH
Dialogue Facilitator: Christie Johnson, Montana State University

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

Accelerated versus Traditional Accounting Education and CPA Exam Results
Michael Eames, Santa Clara University
Suzanne Luttman, Santa Clara University
Susan Parker, Santa Clara University

Study Choices by Accounting Students: Those Who Choose to Study Reading Text Outperform Those Who Choose to Study Watching Videos
James D. Stice, Brigham Young University
Derrald Earl Stice, The Hong Kong University of Science and Technology
Tintype, Inc. Audit Completion Case
Gabriel Saucedo, Seattle University
Nicole Wright, Northeastern University

     

12:00 pm - 1:30 pm

 

Lunch
Seahawks Go Green!
Social Environment of Business - 1.0 CH
Speaker: Peter Fonfara, Director of Finance at Football Northwest LLC

     

1:45 pm - 3:25 pm

 

Concurrent Sessions

Session 2.01: Sharpening Your Teaching Skills II
Personal Development - 2.0 CH

Improving Retention Rates with "Supplemental Instruction" Course Redesign
Personal Development - 2.0 CH

Presenters:
Nancy Mangold, California State University, East Bay
Trista O'Connell, California State University, Fullerton
Hung-Yuan (Richard) Lu, California State University, Fullerton
Kim Shima, California State University, East Bay
Jing-Wen Yang, California State University, East Bay

Community College Teaching Joys and Struggles and Preparing Students Transitioning to the University
Speakers:
Tracie Miller-Nobles, Austin Community College
Arjan Sadhwani, South University
Tayah Butler, University of Oregon
Scott Birk, Portland Community College

Session 2.02: Faculty Engagement with New Technology and Education Models
Personal Development - 2.0 CH

Engaging with the Tech Savvy Student
Presenters: Emily Vera, University of Colorado Denver
Elizabeth Conner, University of Colorado Denver

Are Accounting Educators Active Participants in Competency Based Education?
Presenters: Sharon Lightner, National University
Kristin Jones, City University of Seattle
Monica Shukla, Brandman University

Session 2.03: Doctoral Student Faculty Interchange IV
Accounting - 2.0 CH
Moderator: Asher Curtis, University of Washington

The Effects of Former Audit Partners as Audit Committee Directors on Financial Reporting Quality and Audit Quality
Brandon Szerwo, University of Washington
Discussant: Kyle Peterson, University of Oregon

The Relation between Tax Loss Offsets and Leverage
Matthew Erickson, The University of Arizona
Discussant: Terry Shevlin, University of California, Irvine

Session 2.04: Expansion of IT, ERP, and Public Accounting
Business Management and Organization - 2.0 CH
Moderator: Leila Emily Hickman, Washington State University

Can Information Disclosure Technology Improve Investment Efficiency? Empirical Evidence from China
Robert Luo, Beijing Institute of Technology
Sophie X. Kong, Western Washington University
Songsheng Chen, Beijing Institute of Technology
Discussant: Lisa A. Eiler, California State University, Fullerton

Change in Earnings Quality Surrounding ERP Implementation
Bruce Dehning, Chapman University
Charu Sinha, Chapman University
Praveen Sinha, California State University, Long Beach
Discussant: Ken H. Guo, California State University, Fullerton

Public Accountancy's Boundary Expansion and Domain Legitimatization in Credit-Granting Decisions
Diane H. Roberts, University of San Francisco
Discussant: Joleen Kremin, Portland State University

Xerox PARC: Lessons Learned from the Development of the Personal Computer
Wilfred Wu, University of Portland
Cecilia Henghsiu Lin, University of Portland
Discussant: Matthew L. Hoag, Gonzaga University

Session 2.05: Current Issues in Financial Accounting and Reporting
Accounting - 2.0 CH
Dialogue Session Facilitator: Sarah Shaikh, University of Washington

A New Approach to Evaluate M&A Prices and to Predict Goodwill Impairments
Hyung il Oh, University of Washington, Bothell

Analysts' Monitoring Incentives across the Macro-Economic Cycle
Dan S. Dhaliwal, The University of Arizona
Stephen A. Hillegeist, Arizona State University
An-Ping Lin, Singapore Management University
Laura Wellman, Northwestern University

Implications of Deferred Revenue Changes for Future Financial Performance and Market Underreaction
Ke Zhong, Central Washington University
Fang Wang, Central Washington University
Yixi Ning, University of Houston–Victoria

Management Earnings Forecasts during Price Pressure: Evidence from Mutual Fund Trades
Igor Kadach, New York University

The Effect of Shareholder Payouts on the Market-to-Book Ratio and Implications for Research Phillip James Quinn, University of Washington
Robert Raney, University of Washington
Steven Savoy, The University of Iowa

     

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 III
Personal Development - 2.0 CH

Interviewing Skills Workshop: A Primer for Developing Professionals
Presenters:
Doug Laufer, Metropolitan State University of Denver
Travis Boyd, Metropolitan State University of Denver

Improving Underrepresented Groups Academic Performance and Business Savvy
Presenters:
Pamela Lacson, University of Washington
Tayah Butler, University of Oregon

Session 3.02: Sharing Best Teaching Practices Panel
Specialized Knowledge and Applications - 2.0 CH
Moderator: Michael John Meyer, University of Notre Dame

Panelists:
Salem Boumediene, Montana State University Billings
Nathan Jeppson, Montana State University
Christine Kuglin, Metropolitan State University of Denver
Margie N. LaShaw, Whitworth University
Ji Li, California State University, Bakersfield
Nancy Mangold, California State University, East Bay
Joshua Ryan Neil, University of Colorado Boulder
Sheldon Ray Smith, Utah Valley University
Dennis Fumio Togo, The University of New Mexico

Session 3.03: Creativity, Ethicality, CSR, and Uniformity
Social Environment of Business - 2.0 CH
Moderator: Elizabeth D. Almer, Portland State University

Inducing Creativity in Accountants’ Task Performance: The Effects of Background, Environment, and Feedback
Cass Hausserman, Portland State University
Rachel Nicole Birkey, Illinois State University
Discussant: Li Huang, Washington State University

Real Effects of Accounting Uniformity: A Common Understanding
Timothy W. Shields, Chapman University
Baohua Xin, University of Toronto
Discussant: Yunshil Cha, Washington State University

Symbols, Signals, or Substance: The Role of CSR Disclosure Disaggregation in Investor Judgments
Helen L. Brown-Liburd, Rutgers, The State University of New Jersey, New Brunswick
Gabriel Saucedo, Seattle University
Valentina L. Zamora, Seattle University
Discussant: Linda H. Chen, Washington State University

The Impact of Self-Deception and Professional Skepticism on Perceptions of Ethicality
Naman Desai, Indian Institute of Management Ahmedabad
Arindam Tripathy, University of Washington, Tacoma
Sobhesh Agarwalla, Indian Institute of Management Ahmedabad
Discussant: Elizabeth D. Almer, Portland State University

Session 3.04: Audit Pricing and Audit Roles
Auditing - 2.0 CH
Moderator: Angela Woodland, Montana State University

Audit Roles and Their Influence on the Review Process: Workpaper Preparers' and Reviewers' Perspectives on Effectiveness and Efficiency Considerations
Gabriel Saucedo, Seattle University
James Greg Jenkins, Virginia Polytechnic Institute and State University
Nicole Wright, Northeastern University
Christine Gimbar, DePaul University
Brandon Dean Ater, Virginia Polytechnic Institute and State University
Discussant: Kathleen Hertz Rupley, Portland State University

The Contextual Nature of the Association between Managerial Ability and Audit Fees
Yan Luo, San Diego State University
Yutao Li, University of Lethbridge
Discussant: Linying Zhou, Clarkson University

Differential Pricing of U.S. Big 4 Auditor Regional Industry Expertise
Andrey Simonov, Washington State University
Kenneth J. Reichelt, Louisiana State University–Baton Rouge
Discussant: Jennifer Howard, California State University, Fullerton

Income Smoothing and Audit Fees
Hsihui Chang, Drexel University
Li-Chin Jennifer Ho, The University of Texas at Arlington
Zenghui Liu, Western Washington University
Bo Ouyang, The Pennsylvania State University Great Valley
Discussant: Wonik Choi, California State University, Fullerton

Session 3.05: Real Earnings Management, Analysts, and SEC Comment Letters
Accounting - 2.0 CH
Moderator: Linda H. Chen, Washington State University

Consequences of Real Earnings Management and Weak Corporate Governance: Evidence from Cash Holdings
Adam Greiner, University of Denver
Discussant:
Tim D. Haight, Loyola Marymount University

Do Analysts Understand Momentum? Evidence from Target Prices
Benjamin Carl Anderson, San Jose State University
Discussant: Terry Wang, Loyola Marymount University

Real Earnings Management and the Properties of Analysts’ Forecasts
Lisa A. Eiler, California State University, Fullerton
Josh Filzen, Boise State University
Mark A. Jackson, University of Nevada, Reno
Isho Tama-Sweet, California State University, Fullerton
Discussant: James Cator Webb, University of the Pacific

SEC Comment Letters Related to Permanently Reinvested Earnings
Lisa A. Eiler, California State University, Fullerton
Lisa Kutcher, Colorado State University
Discussant: Jingjing Xia, University of Southern California

     

6:00 pm - 7:30 pm

 

Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH

A Case of Purchasing Fraud
Kevin Dow, University of Nottingham Ningbo
Marcia Weidenmier Watson, The University of North Carolina at Charlotte
Sara Kern, Gonzaga University

A Dynamic Approach to Integrating VITA in the Accounting Program
Candice Correia, Whitworth University
Margie N. LaShaw, Whitworth University

Advising Students: The Need to Map Your Accounting Department’s Program to Various Professional Certifications, Not Just the CPA
Letitia Meier Pleis, Metropolitan State University of Denver
Business Entity Organization Form Selection for the Entrepreneur
Donald Llewellyn Jones, University of Nevada, Las Vegas

Comparing Teaching Styles: Facilitating Successful Learning Outcomes for Accounting versus Non-Accounting Majors
Christine Kuglin, Metropolitan State University of Denver
Michael Montoya, Metropolitan State University of Denver

Employee versus Independent Contractor Project
Nathan A. Oestreich, San Diego State University
Michael Keane, San Diego State University

Taxes and Life: Taxation for Non-Business Majors
Stephen C. Gara, Drake University

Teaching Students about the Ethics of What We Eat: Accounting for Food Choices
Carol Eileen Sullivan, The University of Texas of the Permian Basin
William B. Joyce, Bemidji State University

The Impact of 150-Hour Educational Requirement: A Meta-Analytic Literature Review
Carolyn A. Galantine, Pepperdine University
Luke Hewko, Pepperdine University–Malibu

The Other Side of Teaching Accounting Ethics: Barriers to Ethical Behavior: A Video Approach
Rick L. Crosser, Metropolitan State University of Denver

The Pumpkin Festival: How Infusing Aspects of Real World Experiences In Accounting Impacts Learning
Aaron Melvin Williamson, Chaminade University

Triple Bottom Line Perspective of the Volkswagen Emission Scandal
Josh Zender, Humboldt State University

Turning Our Students into Active Participants: Ideas for Effectively Using Classroom Time to Engage Students
Jason C. Porter, The University of South Dakota
Richard Alan Minot, California State University, San Marcos

Using Internal Audit Service Projects for Experiential Learning Carol Eileen Sullivan, The University of Texas of the Permian Basin Narita Holmes, The University of Texas of the Permian Basin

 

Saturday, May 7, 2016

     

7:00 am - 8:00 am

 

Breakfast and Business Meeting

Table 1: Auditing

Auditing Standard Deficiencies Identified in PCAOB Inspection Reports
Magdy S. Farag, California State Polytechnic University, Pomona
Fei Kang, California State Polytechnic University, Pomona

Evaluating the PCAOB’s Proposed Other Information Auditing Standard: The Audit Expectations Gap, Professional Skepticism, and Related Academic Literature
Matthew L. Hoag, Gonzaga University

The Impact of Leadership Style on Auditor Job Outcomes
Elizabeth D. Almer, Portland State University
Joleen Kremin, Portland State University

Table 2: Financial Reporting Issues

Agency Costs, CEO Compensation, and Leasing Activities
Chandra Subramaniam, The University of Texas at Arlington
Linying Zhou, Clarkson University

Customer Satisfaction and Management Earnings Forecasts
Jenny Lee, UNSW Australia
Youngdeok Lim, UNSW Australia
Hyung il Oh, University of Washington, Bothell

How Do Securities Analysts Respond to Different Types of News Events?
Terry Wang, Loyola Marymount 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

Table 3: Important Issues

An Emprical Examination of the Relation between Tax Uncertainty, Tax Aggressiveness, and Credit Ratings
Jennifer Howard, California State University, Fullerton

The 2007-2008 Financial Crisis and Accrual Anomaly
Ye Wang, University of Lethbridge
Yutao Li, University of Lethbridge
Ebenezer Asem, University of Lethbridge

DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada
Yan Jin, Dominican University of California

Fraud Detection Suicide: The Dark Side of White-Collar Crime
Richard G. Brody, The University of New Mexico
Frank Perri, County of Winnebago

     

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 IV
Personal Development - 2.0 CH

Teaching Cases: An Interactive Approach
Cassy Budd, Brigham Young University

FASB Update with Master Teachers on How They are/will Incorporate Changes in Their Classroom
Kyle Peterson, University of Oregon
Ryan Wilson, University of Oregon

Session 4.02: Dynamic Ways to Engage Students: Trials and Games
Personal Development - 2.0 CH

Forensic Accounting Course Design
John Cooper, San Diego State University
Jon Baumunk, The Evergreen State College

Active and Collaborative Learning in Auditing and Other Classes
Christine Z. J. Noel, Metropolitan State University of Denver

Session 4.03: Lagniappe: Audit, Fraud, CSR, and Journals
Auditing - 2.0 CH
Dialogue Facilitator: Nathan Jeppson, Montana State University

Fraud Protection Riding on an Integrated Business Intelligence Foundation: The Case of the Department of the Navy
Robert J. Eger, Naval Postgraduate School
Juanita M. Rendon, Naval Postgraduate School
Rene G. Rendon, Naval Postgraduate School
Christy D. Smith, University of New Haven

The Motivation Driving CSR Reporting: A Comparison of Public and Privately-Held Firms
Leila Emily Hickman, Washington State University

LIFO Abandonment: The Moderating Effect of Management Disclosures on Share Price Reaction
Tara Lambert, Whitworth University
Impact of Continuous Auditing on Earnings Quality and Audit Fees
Naman Desai, Indian Institute of Management Ahmedabad
Arindam Tripathy, University of Washington, Tacoma
Joshy Jacob, Indian Institute of Management Ahmedabad

Is There a "Number 5" Journal in Accounting? Evidence from a Small Sample of U.S. Doctoral Programs
Gary P. Braun, California State University, Chico

Session 4.04: Informativeness of Financial Reporting Decisions and Firm Characteristics
Accounting - 2.0 CH
Moderator: Talal Al-Hayale, University of Windsor

Disclosure Tone of the Spin-Off Prospectus and Insider Trading
Wonik Choi, California State University, Fullerton
Discussant: Igor Kadach, New York University

Does CEO Tenure Influence Corporate Bond Rating Quality?
Xia Eliza Zhang, University of Washington, Tacoma
Discussant: Jeff Wang, San Diego State University

The Effect of Discretion in Financial Reporting Standards on Financial Reporting Comparability
Adam Bordeman, California Polytechnic State University, San Luis Obispo
Discussant: Benjamin Carl Anderson, San Jose State University

The Informativeness of Recycled Items: Evidence from Pension Accounting
Marc Cussatt, Washington State University
Troy Pollard, The University of Alabama
Mary S. Stone, The University of Alabama
Discussant: Roger Graham, Oregon State University

Session 4.05: Government and Nonprofit
Accounting (Governmental) - 2.0 CH
Moderator: Josh Zender, Humboldt State University

Not-for-Profit Control Systems: Utilizing Simons' Levers of Control Framework to Understand Strategic Boundary System Trade-Offs
Edward Gamble, Montana State University
Andreas Thorsen, Montana State University
Laura Black, Montana State University
Discussant: James Gong, California State University, Fullerton

Optimal Threshold of Charity Care and Bad Debts for Maintaining Tax-Exempt Status in Nonprofit Hospitals
Melvin Arnaldo Lamboy Ruiz, Iowa State University
Donald Lien, The University of Texas at San Antonio
Pamela C. Smith, The University of Texas at San Antonio
Discussant: Angela Woodland, Montana State University

Responsibility Center Management (RCM): Friend or Foe?
Marvin L. Bouillon, Central Washington University
Clem Ehoff, Central Washington University
Discussant: S. Mary Im, California State Polytechnic University, Pomona

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
Discussant: Wei Jiang, California State University, Fullerton

     

10:45 am - 11:15 am

 

Break
Social Contest Winner Announcement

     

11:15 am - 12:30 pm

 

Concurrent Sessions

Session 5.01: Sharpening Your Teaching Skills V
Personal Development - 1.5 CH

Flipping the Classroom—Technology and Class Engagement Ideas to Improve Student Engagement and Learning

Jim Stice, Brigham Young University
Melissa Larson, Brigham Young University

Session 5.02: Accounting Education’s Emerging Issues
Specialized Knowledge and Applications - 1.5 CH

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

Session 5.03: International Accounting and Auditing
Accounting - 1.5 CH
Moderator: Candice Correia, Whitworth University

An Examination of Big 4 Audit Fee Premiums: Evidence from India's Audit Market
Joshy Jacob, Indian Institute of Management Ahmedabad
Naman Desai, Indian Institute of Management Ahmedabad
Sobhesh Agarwalla, Indian Institute of Management Ahmedabad
Discussant: Gaurav Gupta, Pacific Lutheran University

IFRS Convergence and Stock Market Impact: Evidence from the 2007 China Reform
Ping Lin, California State University, Long Beach
Sanjian Bill Zhang, California State University, Long Beach
Jing Zhang, McGill University
Discussant: Ke Zhong, Central Washington University

Information Content of Tax Expense and the Effect of IFRS Adoption on Tax Expense
Yan Jin, Dominican University of California
Discussant: Igor Kadach, New York University

Session 5.04: Management Pay, Personality, and Performance
Personnel/HR - 1.5 CH
Moderator: Nathan Jeppson, Montana State University

Analyzing County Government Contracting Processes and Internal Controls to Address Procurement Fraud Schemes
Robert J. Eger, Naval Postgraduate School
Christy D. Smith, University of New Haven
Discussant: Edward Gamble, Montana State University

Behavioral Responses to Multiple Performance Measures: Does Personality Matter?
Kelsey Kay Dworkis, University of Denver
Lorenzo Patelli, University of Denver
Discussant: Kimberly F. Charron, University of Nevada, Las Vegas

Voluntary Disclosure of Realizable or Realized CEO Pay
Jianxin Gong, California State University, Fullerton
Myungsoo Son, California State University, Fullerton
Discussant: Michael Austin Craven, Washington State University

Session 5.05: Current Issues in Taxation
Taxes - 1.5 CH
Moderator: Marvin L. Bouillon, Central Washington University

Corporate Taxes and Lobbying: Getting a Seat at the Table
Peter Frischmann, Oregon State University
John A. Barrick, Brigham Young University
Discussant: Mark A. Jackson, University of Nevada, Reno

Increasing Complexities for Volunteer Income Tax Assistance (VITA): Evidence from a University VITA Program
Christine Kuglin, Metropolitan State University of Denver
Allan Rosenbaum, Metropolitan State University of Denver
Andrew Holt, Metropolitan State University of Denver
My Mai, Metropolitan State University of Denver
Zachary Schwartz, Metropolitan State University of Denver
Discussant: Anne L. Christensen, Montana State University

Which Investment Tax Matters Most to Institutions? Analysis of Institutional Holdings around Tax Rate Changes
Joy L. Embree, University of Wyoming
Aaron Dwight Crabtree, University of Nebraska–Lincoln
Nicole Choi, University of Wyoming
Discussant: Matthew Erickson, The University of Arizona

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.

Copyright © 1998 - 2017 by American Accounting Association. All rights reserved.