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2017 Government and Nonprofit (GNP) Section Midyear Meeting

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Program

 

Friday, March 10, 2017

   
7:30 am – 8:00 am Breakfast

8:00 am – 8:15 am Welcome and Introductions
Speakers: Alan K. Styles, California State University, San Marcos
Robert J. Eger, Naval Postgraduate School

8:15 am – 8:45 am Imagining Our Future: Envisioning Our Second Century
Speaker: Audrey Grambling, Colorado State University, 2016-2017 AAA Past Council Chair

8:45 am – 10:00 am Accounting for Colleges and Universities
Accounting (Governmental) - 1.5 CH
Bradley Wells, Associate Vice Chancellor, Business & Finance, Chancellor’s Office, California State University

10:00 am – 10:15 am Break

10:15 am – 11:00 am Nonprofit Taxation
Taxes - 0.5 CH
Speaker: Chad Franks, Tax-Principal-Development and Exempt Organizations Tax Practice, KPMG LLP, Los Angeles

11:00 am – 12:00 pm Academics and Practice Working to Further and Promote Government and Nonprofit
Accounting - 1.2 CH

Panelists: Bradley Wells, Associate Vice Chancellor, Business & Finance, Chancellor’s Office, California State University
Faith Raiguel, Chief Financial Officer, Los Angeles Opera
Chad Franks, Tax-Principal-Development and Exempt Organizations Tax Practice, KPMG LLP, Los Angeles
Dean Michael Mead, Senior Research Manager, Governmental Accounting Standards Board
Tom Scaglione, Assistant General Manager and CFO, Vallecitos Water District

12:00 pm – 1:30 pm Lunch
California Water Politics and Pricing

Specialized Knowledge and Applications - 1.0 CH
Speaker: Tom Scaglione, Assistant General Manager and CFO, Vallecitos Water District

1:30 pm – 2:30 pm What Keeps the Not-For-Profit CFO Up at Night: Issues and Uncertainties Accounting - 1.2 CH
Speaker: Faith Raiguel, Chief Financial Officer, Los Angeles Opera

2:30 pm – 3:30 pm GASB Update
Accounting (Governmental) - 1.2 CH
Speaker: Dean Michael Mead, Senior Research Manager, Governmental Accounting Standards Board

3:30 pm – 3:45 pm Break

3:45 - 4:45 pm Promoting and Facilitating GNP Academic and Professional Research
Accounting - 1.2 CH
Moderator: Vaughan Radcliffe, Editor, Journal of Governmental & Nonprofit Accounting

Panelists: Robert J. Eger, Naval Postgraduate School
Linda Parsons, The University of Alabama
Michelle Higgins Yetman, University of California, Davis
Dana A. Forgione, The University of Texas at San Antonio
Terry Patton, Midwestern State University

4:45 pm – 5:15 pm Executive Committee Meeting

6:30 pm – 8:30 pm Off-Site Dinner at Gladstone’s Long Beach

Saturday, March 11, 2017

   
7:00 am – 7:55 am Breakfast/Research Roundtable Session
Accounting - 1.0 CH

Poster 1: Alentar Center Grant Proposal: A Budgeting Case for a Non-profit Organization.
Amy Foshee Holmes, Trinity University
Florence Hartsfield, Trinity University
Charles Kappmeyer, Trinity University

Poster 2: An Assessment of the Fiscal Condition of College Campuses within the California State University System.
Josh Zender, Humboldt State University
Keren Deal, Auburn University

Poster 3: Do Donors React to Advertising Spending?
Benedikt Markus Quosigk, Kennesaw State University
Jose Vega, Clarkson University
John W. Huppertz, Clarkson University

Poster 4: Investigation of Credit Union Failures for Insights on Governance Attributes.
Charles Sparks, University of Alaska Fairbanks
Kevin Berry, University of Alaska Fairbanks

Poster 5: Making Government Data Work for Constituents: Advanced
Data Analytics Capabilities as Provided by the ENHANCE Framewo
rk.
Stephen Kozlowski, Eastern Illinois University
Hussein Issa, Rutgers, The State University of New Jersey,New Brunswick
Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark

Poster 6: The Effect of GASB 68 on Public Pension Asset Allocation.
Fang Sun, Queens College–CUNY

8:00 am – 9:45 am Concurrent Sessions

Session 1.01: Issues in the Municipal Debt Market
Finance - 1.5 CH
Moderator: Josh Zender, Humboldt State University

Infrastructure Asset Reporting and Pricing Uncertainty in the Municipal Bond Market.
Rebecca Bloch, Fairfield University
Justin Marlowe, University of Washington
Dean Michael Mead, Governmental Accounting Standards Board
Discussant: Fang Sun, Queens College–CUNY

The Impact of Regulatory Monitoring on Disclosure Practices in the Municipal Securities Market.
Yulianti Abbas, Indiana University Bloomington
Discussant: Barry Marks, University of Houston–Clear Lake

The Interest Cost of Privately-Insured Municipal Debt: Does Insurer Matter?
Barry R. Marks, University of Houston–Clear Lake
Earl D. Bensons, Western Washington University
Discussant: Royce Burnett, Southern Illinois University Carbondale

Potential Consequences of Caps on Municipal Taxation and Expenditures.
Wilson Rose, Rutgers, the State University of New Jersey
Discussant: Brent Roberts, Virginia Commonwealth University

Session 1.02: Behavioral Issues in Nonprofit Accounting
Accounting - 1.5 CH
Moderator: Laurence Johnson, Colorado State University

Financial Reporting Manipulation and the Role of Religious Ownership: Evidence from Nonprofit Hospitals.
Ryan Seay, Mississippi State University
Discussant: Michael Gallagher, DeSales University

Determinants and Consequences of Nonprofit Transparency.
Erica Harris, Villanova University
Daniel Gordon Neely, University of Wisconsin–Milwaukee
Discussant: Dara Marshall, Miami University

Are Not-for-Profit Employees More Willing (or Likely) to Whistleblow?
Aaron Wilson, Ohio University
Andrea M. Scheetz, Radford University
Discussant: Daniel Neely, University of Wisconsin–Milwaukee

To Remediate or Not Remediate Internal Control Deficiencies: An Examination of Nonprofit Benefits and Costs.
Laurie Corradino, University of Wyoming
Discussant: Stephanie Miller, Yale University

9:45 am – 10:00 am Break

10:00 am – 11:30 am Concurrent Sessions

Session 2.01: Accounting Standards and Accounting Choice

Accounting (Governmental) - 1.8 CH
Moderator: Johnathon Cziffra, HEC Montreal

Real Effects of Governmental Accounting Standards: Evidence from GASB Statement No. 53: Accounting and Financial Reporting for Derivative Instruments.
Saleha B. Khumawala, University of Houston
Tharindra S. Ranasinghe, University of Maryland
Claire J. Yan, Rutgers, the State University of New Jersey
Discussant: Dean Michael Mead, Governmental Accounting Standards Board

Rethinking Accounting in the Department of Defense: A Trust Approach.
Philip J. Candreva, Naval Postgraduate School
Robert J. Eger, Naval Postgraduate School
Gerald V. Weers, Naval Postgraduate School
Discussant: Alan K. Styles, California State University, San Marcos

Unfunded Pension Liabilities and Basis of Accounting Choice.
Julia Davidyan, University of Wisconsin–Whitewater
Discussant: Rebecca Bloch, Fairfield University

Session 2.02: Boards, Management, and Donors in Nonprofit Organizations
Accounting - 1.8 CH
Moderator: Tammy Waymire, Northern Illinois University

Effects of Board Composition on Pricing of Charity Care Among Nonprofit Hospitals.
Orry Swift, Lamar University
Discussant: Dana Forgione, The University of Texas at San Antonio

Do Donors Respond to Fraud? An Examination of Asset Diversions and Subsequent Giving to Public Charities.
Erica Harris, Villanova University
Christine Petrovits, College of William & Mary
Michelle Higgins Yetman, University of California, Davis
Discussant: Linda Parsons, The University of Alabama

Real Earnings Management in Nonprofit Organizations.
Stephanie Miller, Yale University
Discussant: S. Mary Im, California State Polytechnic University, Pomona

11:30 am – 11:45 am Break

11:30 am – 1:15 pm Concurrent Sessions

Session 3.01: Applying Cases and Journals to Government and Nonprofit Accounting
Accounting - 1.8 CH
Moderator: Howard Sparks, University of Alaska Fairbanks

Accounting and Tax Concerns at Chicago Youth Shakespeare.
Robert Hurt, California State Polytechnic University, Pomona
Sharyn Fisk, California State Polytechnic University, Pomona
S. Mary Im, California State Polytechnic University, Pomona
Discussant: Yulianti Abbas, Indiana University Bloomington

Publication Outlets for Healthcare Financial Research: A Study of Journal Quality Perceptions.
Dana A. Forgione, The University of Texas at San Antonio
Hanni Liu, The University of Texas at San Antonio
Pamela C. Smith, The University of Texas at San Antonio
Harrison Liu, The University of Texas at San Antonio
Discussant: Ryan Seay, Mississippi State University

Session 3.02: Internal Controls and Auditing
Auditing - 1.8 CH
Moderator: Terry Patton, Midwestern State University

The Influence of Charitable Homophily between Auditors and Clients on Audit Outcomes.
Nava Cohen, ESSEC Business School
Discussant: Brian McAllister, University of Colorado Colorado Springs

From Government Regulation to Government Monopoly: The Path to Lower Audit Quality.
Johnathon Cziffra, HEC Montreal
Discussant: Karen Kitching, George Mason University

Determinants of Audit Report Lag in Municipalities.
Rebecca Bloch, Fairfield University
Amanda Peterson, East Carolina University
Discussant: Justin Marlowe, University of Washington

Linguistic Tone of Municipal Management Discussion and Analysis Disclosures and Future Internal Control Quality.
Kevin T. Rich, Marquette University
Brent Louis Roberts, Virginia Commonwealth University
Jean Xueqing Zhang, Virginia Commonwealth University
Discussant: Benedikt Quosigk, Kennesaw State University

1:15 pm–2:15 pm Box Lunch Emerging/Research Interactive Poster Session
Accounting (Governmental) - 1.2 CH

Poster 1: Factors Associated with Local Governments' Annual OPEB Contributions.
Suzanne Lowensohn, The University of Vermont
Laurence E. Johnson, Colorado State University
Ellen L. Landgraf, Loyola University Chicago

Poster 2: Innovation Capacity: A Firm Level Response to Subsidy Activity in a National Setting.
Royce D. Burnett, Southern Illinois University Carbondale
Christopher J. Skousen, Utah State University
Ouadie Akaaboune, SUNY at New Paltz
Assyad Al, Briar Cliff University

Poster 3: Net Pension Liability Impact on School Districts after Incorporation of Governmental Accounting Standards Boards (GASB) Statement Number 68.
Michael J. Gallagher, DeSales University
Emily F. Gallagher, DeSales University

Poster 4: The Association between Continuing Disclosure Quality and Municipal Bond Yield.
Yulianti Abbas, Indiana University Bloomington


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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