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We gratefully acknowledge KPMG and the KPMG Foundation for their generous support of the 2017 Diversity Section Meeting.

2017 Diversity Section Meeting


Friday, November 3, 2017

  
7:00 pm – 8:00 pm Reception

   

Saturday, November 4, 2017

   
7:15 am – 8:15 am Breakfast

   
8:30 am – 9:00 am

Welcome
Speakers: Nicole McCoy, Diversity Section President, The University of North Carolina at Chapel Hill
Lynn Hannan, Tulane University

   
9:00 am – 10:30 am

Issues Facing Minorities in Accounting
Accounting - 1.8 CH

Major Issues Minorities Transitioning into the Accounting Profession Face and Our Role as College Professors
Speaker: Frank K. Ross, CPA
Introduction: Dahlia M. Robinson, University of South Florida

   
10:30 am – 10:45 am

Break

   
10:45 am – 12:15 am

Concurrent Sessions

Session 1.01: Gender & Diversity Issues in Financial Reporting
Accounting - 1.8 CH
Moderator: Sydnee Manley, The University of Mississippi

Board Diversity: Director Influence or Window Dressing?
Ryan Farley, The University of Tennessee
Michelle Harding, Virginia Polytechnic Institute and State University
Steven Hawkins, The University of Tennessee
Terry L. Neal, The University of Tennessee

Does Lesbian and Gay Friendliness Pay Off? A New Look at LGBT Policies and Firm Performance
Veda Fatmy, University of Vaasa
Jukka Sihvonen, University of Vaasa
John Kihn, University of Vaasa
Sami Vähämaa, University of Vaasa

Evidence on the Economic Consequences of Marriage Equality and LGBT Human Rights
Wally Smieliauskas, University of Toronto
Jessie Zhu, University of Toronto

Gender-Based Discrimination in Crowdfinancing
Ben Lourie, University of California, Irvine
Christopher Olivola, Carnegie Mellon University
Thomas Ruchti, Carnegie Mellon University

Session 1.02: Accounting Education & Training
Accounting - 1.8 CH
Moderator: Rui-Zhong Zhang, Tulane University

The Course is Not Over When the Course is Over: A Pedagogical Innovation to Improve Course Content Recall After Graduation
Robert Neil Marley, The University of Tampa
Earl Simendinger, The University of Tampa

The Role of Tutoring in Accounting Education: The Case for Introductory Accounting Courses with Special Reference to Morgan State University
Ebenezer Lamptey, Morgan State University

Exploring the Importance of Soft Skills Training for Accountants
Tonja Gardner, Walden University
Roger William Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury

The Impact of Accounting Training on Small Business Performance and New Technology Adoption
Ji Li, California State University, Bakersfield
Di Wu, California State University, Bakersfield
Jeremy Woods, California State University, Bakersfield

   
12:30 pm – 2:00 pm

Lunch Sponsored by KPMG
Developing Accountants in the Data Age

Accounting - 1.0 CH
Speaker: Melissa M. Stanton, KPMG
Introduction: María T. Cabán-García, University of South Florida St. Petersburg

   
2:00 pm – 3:30 pm

Concurrent Sessions

Session 2.01: Gender & Diversity Issues in the Accounting Profession & Research
Accounting - 1.8 CH
Moderator: Andria Hill, University of Central Florida

Gender Representation Among the Partnership at Large CPA Firms: An Examination of Public Filers and overnmental Entities
Elizabeth D. Almer, Portland State University
Kathleen Harris, Washington State University
Julia L. Higgs, Florida Atlantic University
Joseph R. Rakestraw, Florida Atlantic University

Diversity Issues in Accounting Research: A Content Analysis of AAA Annual Meetings 1998-2015
David J. Rapp, Saarland University
Marius Haßlinger, Saarland University
Florian Follert, Saarland University
Michael Olbrich, Saarland University

Psychological Barriers to the Field - Impacts on Minority Students Major Choice
Brandis Phillips, North Carolina Agricultural and Technical State University

Session 2.02: Data & Analytics
Accounting - 1.8 CH

Teaching and Research Opportunities with Data & Analytics
Panelists: Bette Marie Kozlowski, KPMG LLP
Jennifer R. Joe, University of Delaware
Helen L. Brown-Liburd, Rutgers, The State University of New Jersey

   
 3:30 pm – 3:45 pm Break
   
3:45 pm – 5:00 pm

Concurrent Sessions

Session 3.01: Financial Reporting Quality & the Regulatory Environment
Accounting - 1.8 CH
Moderator: Michelle Harding, Virginia Polytechnic Institute and State University

Regulatory Changes: Unexpected Consequences for Non-Accelerated Filers
Bei Dong, University of South Florida
Stefanie Tate, University of Massachusetts Lowell
Le Xu, University of New Hampshire

Opinion Shopping and Corporate Financial Policy Choices
Dahlia M. Robinson, University of South Florida
Xiaojing Yuan, University of Massachusetts Lowell

Myopia and Earnings Management Strategies
Fredrik Huhtamaki, Hanken School of Economics
Dennis Sundvik, Hanken School of Economics
Jesper Haga, Hanken School of Economics

Disclosure Quality and Innovation
Hila Fogel-Yaari, Tulane University

Session 3.02: Tax, Audit, and Ethical Issues
Accounting - 1.8 CH
Moderator: Robbie Bishop-Monroe, Creighton University

Darned if You Do. Damned if You Don’t: The Whistleblower’s Dilemma

Robert L. Braun, Southeastern Louisiana University
Dann G. Fisher, Kansas State University
Amy M. Hageman, Kansas State University
Shawn Mauldin, Mississippi State University
Michael K. Shaub, Texas A&M University

The Effect of Conservative Financial Reporting and Tax Aggressiveness on the Market Valuation of Unrecognized Tax Benefits
Carlos Eriel Jimenez-Angueira, University of South Florida Sarasota–Manatee
Emeka T. Nwaeze, The University of Texas at San Antonio
Sung-Jin Park, The University of Texas at San Antonio
Mark Greenwald, The University of Texas at San Antonio

Relationship Between Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, and Turnover Intentions Among Internal Auditors
Toccara Lee, Walden University
Roger William Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury

   
6:30 pm – 8:00 pm

Reception

   

Sunday, November 5, 2017

   
8:00 am – 8:50 am

Breakfast

9:00 am – 9:45 am

Pathways to a Sustainable Future
Speaker: Anne L. Christensen, AAA Board President, Montana State University-Bozeman
Introduction: Peter Johnson, The University of Alabama


 
9:45 am – 11:00 am

Emerging Research
Accounting - 1.8 CH
Moderator: Ebenezer Lamptey, Morgan State University

Recycled CEOs and Managerial Ability: Do Venture-Backed Companies Have a Comparative Advantage?
Sydnee Manley, The University of Mississippi

Diversity and Inclusion in Public Accounting: Do Implicit Biases Impact Qualified Candidates?
Andria Hill, University of Central Florida

Clawback Provisions: All Bark and No Bite
Ranier Michael Robinson, The University of Alabama

Early Adoption of Topic 606 Revenue Recognition
Sunita S. Rao, Washburn University
Barbara W. Scofield, Washburn University

   
11:15 am – 11:30 pm Adjourn Conference/Lunch
   
11:15 am – 11:30 pm Business Meeting


Note: The CPE Fields of Study curriculum is divided into twenty 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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