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2017 Forensic Accounting Conference

Program

Friday, February 24, 2017
   
10:00 am – 12:00 pm Preconference Workshop: Cyber Forensics and the Law
Auditing - 2.4 CH
Presenter: Carl Pacini, University of South Florida-St. Petersburg

12:00 pm – 1:00 pm Lunch
Welcome from FA Section President Lester Heitger, Missouri State University 
"Imagining Our Future: Envisioning Our Second Century"
Anne L. Christensen, AAA President-Elect, Montana State University

1:00 pm – 2:30 pm General Session
Accounting - 1.2 CH
Moderator: Debra Sinclair, University of South Florida-St. Petersburg

"Is it Fraud or the Gray Area Nobody Will Find Out?"
Laura Krueger Brock, Kerkering, Barberio & Co.

2:30 pm – 3:00 pm Break

3:00 pm – 5:00 pm Concurrent Sessions


Session 1.01: Fraud Education and Research
Behavioral Ethics - 2.4 CH
Moderator: Kevan Jensen, The University of Oklahoma

What Could Go Right? A Moral Leadership Model for Teaching Ethics in Accounting.
Jan Taylor Morris, Sam Houston State University
Noah Barsky, Villanova University

Forensic Accounting, Fraud Theory, and the End of the Fraud Triangle.
Wm. Dennis Huber, Capella University

Computer Forensics.
Michael A. Seda, Stockton University
Bonita K. Peterson Kramer, Montana State University - Bozeman

The "New Statistics" and Nullifying the Null: Twelve Actions for Improving Accounting Research Quality and Integrity.
Dan Stone, University of Kentucky

Session 1.02: Victim and Perpetrator Characteristics
Specialized Knowledge and Applications - 2.4 CH
Moderator: Benita Maria Gullkvist, Hanken School of Economics

Profiles of Madoff Ponzi Scheme Victims.
Hossein Nouri, The College of New Jersey
Brian Kremenich, The College of New Jersey

Understanding Wine Investment Fraud and Its Victims.
Karina Einarsen, University of Portsmouth
Lisa Jack, University of Portsmouth

A Comparison of the Proclivity to Steal from Individuals, Not-for-Profit Corporations, and For-Profit Corporations.
Cynthia L. Krom, Franklin & Marshall College

Collusive Fraud: Leader, Fraud, and Organizational Characteristics.
Richard A. Riley, West Virginia University

Session 1.03: Fraud Prevention, Investigation, and Detection
Auditing - 2.4 CH
Moderator: Bill Heninger, Brigham Young University

An Empirical Analysis of School District Fraud Investigations.
Christine Crawford Cheng, Louisiana State University
Renee Flasher, Ball State University

Exploring Financial Statements and Fraud Using Topological Tests.
Kathleen A. Kaminski, University of Louisiana at Monroe
Katherine T. Boswell, University of Louisiana at Monroe

The Influence of National Culture on Fraud Magnitude: A Multilevel Analysis.
Tingting Rachel Chung, Chatham University
Chih-Chen Lee, Northern Illinois University
Sunita Mondal, Slippery Rock University of Pennsylvania

Does the Bite Live Up to the Bark? An Analysis of Fraudster Repercussions Before and After Implementation of Directive No. 144 (Work in Progress).
Britton A. McKay, Georgia Southern University

Empirical Evidence of Local Government Fraud across Four States
Renee Flasher, Ball State University

Session 1.04: Accounting Services
Specialized Knowledge and Applications - 2.4 CH
Moderator: Jared Koreff, University of Central Florida

The Effect of Accruals Quality on Audit Fees Associated with SOX 404 Implementation.
Meghann Abell Cefaratti, Northern Illinois University
Mark E. Riley, Northern Illinois University

Valuation of Pipelines: The Trans-Alaska Decision.
Donald Larry Crumbley, Louisiana State University
Scott McHone, Louisiana State University

The Impact of Audit Firm Signature on Jury Perceptions of Negligence.

Aaron Wilson, Ohio University
Michael A. Chapman, Ohio University

Pharmaceutical Drug Counterfeiting: Forensic Accounting May Help Save Lives.
Dominic Peltier-Rivest, Concordia University
Carl Pacini, University of South Florida St. Petersburg

6:00 pm – 7:00 pm Reception

Saturday, February 25, 2017
   
7:00 am – 8:30 am Continental Breakfast

8:30 am – 10:00 am General Session
Moderator:
Chih-Chen Lee, Northern Illinois University
Accounting - 1.8 CH

"All the Queen’s Horses"

Ivy Walker, Helios Digital Learning

10:00 am – 10:30 am Break

10:30 am – 12:00 pm Concurrent Session

Session 2.01: Research in Progress
Accounting - 1.8 CH

A Methodology for Developing a Case-Based Fraud Examination Class(Work in Progress)
Sara Kern, Gonzaga University
Patricia A. Johnson, Canisius College
Kevin Dow, University of Nottingham Ningbo China

Fraud Risk Assessments and External Auditors’ Perceptions: Evidence from Indonesia (Work in progress)
Nureni Wijayati,University of Groningen and Universitas Indonesia
Niels Hermes, University of Groningen
Sidharta Utama, Fakultas Ekonomi Universitas Indonesia

Structures and Mechanisms in Anti-Money Laundering Practices: A Critical Realist Approach (Work in progress)
Benita Maria Gullkvist, Hanken School of Economics

Session 2.02: Cyber Forensics, Cybersecurity, and Big Data
Accounting - 1.8 CH
Moderator: Joseph M. Wall, Marquette University

Forensic Accounting Practice and Education in the Age of Big Data: Insight from China.
Zabihollah Rezaee, The University of Memphis
Jim Wang, Tung Wah College
Michael A. Seda, Stockton University
Bonita K. Peterson Kramer, Montana State University

Raising Awareness of Insider Threats: A Modest Curriculum Proposal (Work in Progress).
Chelly M. Vician, University of St. Thomas

Session 2.03: Panel: Effective Learning Through Cases: Examples from the Deloitte Foundation Forensic Accounting Case Study Series
Specialized Knowledge and Applications - 1.8 CH

Panelist: Kristina Berg Chernick, Deloitte

Session 2.04: Panel: Health Care Fraud Schemes & Detection
Accounting - 1.8 CH

Panelists: Donald Larry Crumbley, Louisiana State University
Scott Phillip McHone, Louisiana State University
Stuart N. Busby, Louisiana State University
Renee Flasher, Ball State University

Session 2.05: Teaching Cases: The Fraud Triangle and Occupational Fraud
Specialized Knowledge and Applications - 1.8 CH
Moderator: Robert J. Eger, Naval Postgraduate School

Absolute Trust: The GlobalClean Case.
Ebenezer Lamptey, Morgan State University
Bilal Makkawi, Morgan State University

First Exposure: An Introduction to Fraud and the Fraud Triangle.
John Little, Cornell University
Eric E. Lewis, Siena College

Solving the "Mystery" of Profiling Fraud: Teaching Students About Occupational Fraud by Examining Episodes of Mystery Diners.

Ronald J. Daigle, Sam Houston State University
David C. Hayes, James Madison University
Dwayne N. McSwain, Sam Houston State University

Bankrate, Inc: An Accounting Fraud Case Study
Lynn H. Clements, Florida Southern College
Joseph Ryan Cahalan, Florida Southern College
Whitney Temples, Florida Southern College

12:00 pm – 1:30 pm Lunch

1:45 pm – 3:15 pm

Concurrent Session

Session 3.01: Panel: The Journal of Forensic Accounting Research: The First Two Years
Accounting - 1.8 CH

Panelist: Charles Bailey, Editor, James Madison University

Fraud Prevention in a Lean Environment: A Study of Refund Fraud in Lean Retail (Work in progress)

Princely Dibia, University of Portsmouth

Session 3.02: Teaching Cases: Using Data
Specialized Knowledg- 1.8 CH
Moderator: Stacey Mirinaviciene, Keuka College

Cyberattacks, Mitigation, and Regulation: An Active Learning Instructional Resource for Accountants.

David C. Hayes, James Madison University
Chelly M. Vician, University of St. Thomas
Ann D. O’Brien, University of Wisconsin–Madison

Internal Audit of Purchasing Card Data: An Introduction to the Use of Data Analytics in Accounting.
Mariah Webinger, John Carroll University
Madeline Domino, Mercer University
Daniel Schrag, John Carroll University

Never The Same, Inc.-A Case on Testing Internal Controls Using Audit Command Language (ACL).
Simon Petravick, Bradley University
Anna J. Johnson, Bradley University

Session 3.03: Whistle-blowing
Behavioral Ethics- 1.8 CH
Moderator: Oliver Binz, Duke University

Are Not-for Profit Employees More Willing (or Likely) to Whistleblow?
Andrea M. Scheetz, Radford University
Aaron Wilson, Ohio University

Employee Relationships and Internal Fraud Reporting.

Andrea M. Scheetz, Radford University

Whistle While You Work: Theory and Experimentation of Factors Regarding Fraud Tipsters.
Arron Scott Fleming, West Virginia University
Darin Kip Holderness, West Virginia University
Richard A. Riley, West Virginia University

Walking the Talk: Enacted Ethical Climates as Psychological Contract Venues for Potential Whistleblowers.
Andrea M. Scheetz, Radford University
Timothy J. Fogarty, Case Western Reserve University

Session 3.04: Fraud Reporting and Controls
Auditing - 1.8 CH
Moderator: Pamela Rae Murphy, Queen’s University

The Battle Against Fraud: Do Reporting Mechanisms Work?
Dominic Peltier-Rivest, Concordia University

Fraud and Nonprofits: What We Can Learn from IRS Form 990.
Martha M. Eining, The University of Utah
David Hurtt, Baylor University
Kathy Hurtt, Baylor University
Claire E. Richards, Zayed University

Preventative and Detective Controls That Can be Adopted to Avoid Wine Investment Fraud?
Anand Ganesh, PricewaterhouseCoopers

The Carrot versus the Stick: Effects of Canned Quotes on Tax Compliance
Joseph Foy, SUNY College at Old Westbury


3:15 pm – 3:45 pm Break

3:45 pm – 5:15 pm Concurrent Sessions

Session 4.01: Panel: Scenario Principle: Using Cases, Short Stories, Videos, & Novels in the Forensic Accounting Classroom
Specialized Knowledge and Applications - 1.8 CH

Panelists: Donald Larry Crumbley, Louisiana State University
Christine Crawford Cheng, Louisiana State University
Donald Lamar Ariail, Kennesaw State University
Scott Phillip McHone, Louisiana State University

Session 4.02: Teaching Cases
Specialized Knowledge and Applications - 1.8 CH
Moderator: Joseph M. Wall, Marquette University

Forensic Accounting in Nonprofit Organizations—But It’s for a Good Cause!
Karen Grossman Tabak, Maryville University

Case: What Took So Long for Wells Fargo’s Fraud to be Discovered?
Priscilla A. Burnaby, Bentley University
Noel Simon, EY

Amanda Gates Carlson, New England Conservatory of Music
Sherre Strickland, University of Massachusetts Lowell

Session 4.03: Auditor Skepticism
Auditing - 1.8 CH
Moderator: Renee Flasher, Ball State University

Does It Matter If Auditors Recognize Deceptive Cues? An Investigation into Professional Skepticism, Deceptive Behavioral Cues, and Truth-Bias.

Frank Russell Nation, University of Illinois at Springfield

The Effect of Auditor’s Ethical Position and Skeptical Traits on Fraud Judgments.
Inez Verwey, Nyenrode Business University
Stephen Kwaku Asare, University of Florida

The Halo Effect in the Presence of Fraud Risk Factors: An Examination of Auditor Skepticism.
Mark Wayne Smith, The University of Oklahoma

Does Behavior Matter? An Experimental Study of Inherent Risk on Auditors Decisions in Substantive Testing
Angel Chatterton, University of Wisconsin–Whitewater

Session 4.04: Fraud Reporting
Accounting - 1.8 CH
Moderator: Robert J. Eger, Naval Postgraduate School

"Say You’re Sorry": Does Mother’s Advice Apply to Fraud?
Michael J. Wynes, Queen’s University
Pamela Rae Murphy, Queen’s University

Is the Structure of the Board of Directors Associated with Accounting Fraud? Evidence from Japan.
Masumi Nakashima, Chiba University of Commerce

Why Are People Honest? Internal and External Motivations to Report Honestly.
Pamela Rae Murphy, Queen’s University
Michael J. Wynes, Queen’s University
Till-Arne Hahn, Queen’s University
Patricia Grace Devine, University of Wisconsin–Madison

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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