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2017 Midwest Region Meeting

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Thursday, October 26, 2017

   
12:30 pm – 7:00 pm Registration

12:45 pm – 4:30 pm The Art Institute of Chicago Tour
Accounting - 2.0 CH

2:00 pm – 6:00 pm Accounting IS Big Data: A How-To Workshop
Specialized Knowledge - 4.8 CH
Presenters: Guido L. Geerts, University of Delaware
Brian Russell, Tableau

6:30 pm – 8:00 pm Welcome Reception with Table Top Displays
       



   

Friday, October 27, 2017

   
7:00 am - 8:00 am Breakfast

7:00 am - 4:00 pm Table Top Displays
Roger CPA Review, Wiley

8:00 am - 8:10 am President's Welcome
Speaker: Jason W. Stanfield, Ball State University

8:10 am - 9:05 am The PCAOB, 15 Years: Reflections on Key Accomplishments and Key Challenges on the Horizon
Specialized Knowledge - 4.8 CH
Speaker: Thomas A. Wanat, PCAOB 

9:15 am - 10:15 am Well, THAT Didn't Work. How Purposeful, Systematic and Continuous Improvement Has Kept Me from Throwing the Baby Out with the Bathwater (and other ways it has affected my teaching): Perspectives on Effective Teaching
Personal Development - 1.2 CH
Speaker: Billie Cunningham, University of Missouri, School of Accountancy

10:15 am - 10:45 am Break

10:45 am - 12:00pm

Concurrent Sessions

Session 1.01: Sharpen Your Teaching Skills 1
Specialized Knowledge - 1.5 CH

Student Engagement/Assessment Using Poll Everywhere
Presenter: Elizabeth A. Murphy, DePaul University

Shaping the Learning Experience Utilizing Technology in a Changing Education Landscape
Presenters: Markus Ahrens, St. Louis Community College, Meramec
Cathy J. Scott, Navarro College

Session 1.02: What If Accounting Courses and Curriculum Were the "Vision Model?"
Specialized Knowledge - 1.5 CH
Presenters: Gail Hoover King, Purdue University Northwest
Christopher McCullick, William Jewell College
Ashley Minnich, William Jewell College
Edie A. Wasyliszyn, University of Wisconsin–Superior

Session 1.03: Research on Taxes, Regulation, and Ratings
Accounting - 1.5 CH
Dialogue Session Facilitator: Richard Walstra, Dominican University

Procyclical Ratings and Market Reactions
Kristian G. Mortenson, University of St. Thomas
Kris J. Kemper, Ball State University

Do Inverted Firms Realize Long Run Competitive Advantages?

Jim Seida, University of Notre Dame
Stephen John Lusch, The University of Kansas
Val Lucas Watson, University of Florida

Did FIN48 Affect the Use of the Deferred Tax Asset Valuation Allowance to Manage Earnings?
Mark P. Bauman, University of Northern Iowa
Cathalene Rogers Bowler, University of Northern Iowa

The Unintended Costs and Benefits of Broad-Brush Regulatory Actions: Evidence from the Passage of ASU 2010-20
Chase Michael Potter, Washington University

Session 1.04: Research with an International Flavor
Accounting - 1.5 CH
Moderator: Abbie Lynne Daly, University of Wisconsin–Whitewater

Deteriorating Profits of Brokerage Firms Post-IFRS: Empirical Evidence
Mike Onder Kaymaz, Clarion University
Ozgur Kaymaz, Turkish Airlines
Discussant: Abbie Lynne Daly, University of Wisconsin–Whitewater

Effect of Form 20-F Elimination on Value Relevance and Accrual Quality
Gaurav Kumar, University of Arkansas at Little Rock
Jagjit S. Saini, Western Michigan University
Discussant: Tawei (David) Wang, DePaul University

Innovation Capacity: A Firm Level Response to Subsidy Activity in a National Setting
Assyad Al-Wreikat, Southern Illinois University Carbondale
Discussant: ZhenXing Yuan, Hebei University of Economics and Business

Price Informativeness, Transparency Regulation and Stock Return Synchronicity: Evidence from the European Union’s Transparency Directive
Michael J. Imhof, Wichita State University
Semih Tartaroglu, Wichita State University
Olena Victoria Watanabe, Iowa State University
Discussant: Tina Wang, University of Houston–Downtown

Session 1.05: Man vs. Machine: Social Identity, Investor Perceptions, and Information Age Issues
Accounting - 1.5 CH
Moderator: Jason W. Stanfield, Ball State University

Moral Issues in the Age of the Algorithm
Cory A. Campbell, Case Western Reserve University
Dijo Alexander, Case Western Reserve University
Discussant: Reginald Wilson, The University of Southern Mississippi

The Effect of Computer-Mediated Communication on Auditor Performance in a Multitasking Environment
Veena Looknanan Brown, University of Wisconsin–Milwaukee
Juergen Sidgman, University of Wisconsin–Oshkosh
Joseph F. Brazel, North Carolina State University
Discussant: Lori M. Olsen, Central Michigan University

The Effects of Social Identity and Justifiability of the Questionable Behavior on Individuals' Willingness to Report
Helen Xu, Loyola University Maryland
Jason Kuang, Georgia Institute of Technology
Yuebing Liu, Florida International University
Discussant: Shaokun (Carol) Yu, Northern Illinois University

The Influence of Jurors’ Social Identities on Jurors’ Evaluations of Auditor Negligence
Reginald Wilson, The University of Southern Mississippi
Discussant: Shimin Chen, China Europe International Business School

12:00 pm - 1:30 pm

Lunch
Fraud: The Facts and the Myths and the Evolving Role of the Forensic Accountant
Personal Development - 1.0 CH
Speakers: Christen Morand, Ernst & Young LLP
Gregory E. Wolski, Ernst & Young LLP

 

1:45 pm - 3:25 pm

Concurrent Sessions

Session 2.01: Get Ready for Your Courses
Personal Development - 2.0 CH

Presenters: Natalie T. Churyk, Northern Illinois University
Abbie Lynne Daly, University of Wisconsin–Whitewater
Matthew Thomas Stern, DePaul University

Session 2.02: The CPA Profession and Its Future
Personal Development - 2.0 CH
Presenter: Belverd E. Needles, DePaul University

Session 2.03: A Research Assemblage
Accounting - 2.0 CH
Moderator: Mfon Jacob Akpan, National Louis University

Does the Visible Hand Make Firms More Visible? The Effect of Government Subsidies on Corporate Disclosure
Ying Huang, The University of Texas at Austin
Discussant: Jagjit S. Saini, Western Michigan University

The Supply-Side of Analysts’ Book Value per Share Forecasts
Thaddeus Andrew Neururer, The University of Akron
Discussant: Lori M. Olsen, Central Michigan University

The Value Relevance of CSR: Evidence from the Association between Disagreement about CSR Performance and Disagreement About Firm Fundamentals
Sijing Wei, Creighton University
Discussant: Mfon Jacob Akpan, National Louis University

When Does Private Information Generate Return Continuations?
Zachary R. Kaplan, Washington University
Discussant: Thaddeus Andrew Neururer, The University of Akron

To Disclose or Not to Disclose Climate-Change Risk in Form 10-K: Does Materiality Lie in the Eyes of the Beholder?
Ella Mae Matsumura, University of Wisconsin–Madison
Rachna Prakash, The University of Mississippi
Sandra C. Vera-Munoz, University of Notre Dame
Discussant: Mfon Jacob Akpan, National Louis University

Session 2.04: Research in Financial Accounting
Accounting - 2.0 CH
Moderator: Nadia Schwartz, Augustana College

Customer-Supplier Relationships and Abnormal Accruals
May Xiaoyan Bao, University of New Hampshire
Matthew T. Billett, Indiana University
Yixin Liu, University of New Hampshire
Discussant: Kazeem Olalekan Akinyele, University of Wisconsin–Oshkosh

How Enron Used Accounting for Prepaid Commodity Swaps to Delay Bankruptcy for One Decade: The Shadowy Relationships with Big Banks
A. Rashad Abdel-khalik, University of Illinois at Urbana-Champaign
Discussant: Ada Duffey, University of Wisconsin–Waukesha

Is There a Link between Management’s Choice of Forecast Precision and Management’s Intentions to Use Irregularities?
Yu-Ho Chi, The University of North Carolina at Pembroke
David A. Ziebart, University of Kentucky
Discussant: Lina Wang, Hebei University of Economics and Business

Transaction Complexity and the Movement to Fair Value Accounting
David A. Ziebart, University of Kentucky
Pinky Rusli, University of Kentucky
Xinlei Zhao, University of Kentucky
Discussant: Nadia Schwartz, Augustana College

Product Market Dynamics and Sticky Behaviour of Selling, General, and Administrative Costs
Mei Sen Pak, Monash University Malaysia
Discussant: Pinky Rusli, University of Kentucky

Session 2.05: Research on Audit Topics
Auditing - 2.0 CH
Moderator: Richard Walstra, Dominican University

A Buffer/Conduit Theory Relating Organizational Culture to Fraud
Alan Reinstein, Wayne State University
Philip Beaulieu, University of Calgary
Discussant: Essam Elshafie, Northeastern Illinois University

Colleagues or "Frenemies?" Interactions between Auditors and Tax Specialists in Audit and Non-Audit Services Contexts
Candice Hux, Northern Illinois University
Jean C. Bedard, Bentley University
Tracy Noga, Bentley University
Discussant: Richard Walstra, Dominican University

Judaic Rules and their Connection to Two Fundamental Auditing Concepts: Materiality and Independence
Alan Reinstein, Wayne State University
Shlomo Sawilowsky, Wayne State University
Eileen Z. Taylor, North Carolina State University
Discussant: Tyler F. Thomas, University of Wisconsin–Madison

The Effect of Fraud Inquiry Timing on Auditors’ Skeptical Judgments and Actions
Kelsey R. Brasel, Ball State University
Erin Burrell Nickell, University of Denver
Linda M. Parsons, The University of Alabama
Richard Hatfield, The University of Alabama
Discussant: Richard Walstra, Dominican University


3:25 pm - 3:55 pm Ice Cream Social Break
Sponsored by 
http://www2.aaahq.org/TeachCurr/index.cfm



3:55 pm - 5:35 pm

Concurrent Sessions

Session 3.01: Alpine Cupcakes, Inc. An Audit Case Study
Auditing - 2.0 CH
Presenter: Mary P. Mindak, DePaul University

Session 3.02: Sharing Best Teaching Practices Panel
Specialized Knowledge - 2.0 CH
Moderator: Gail Hoover King, Purdue University Northwest

Panelists: Scott Dell, Marian University
Nausser Jamali, Illinois College
Elizabeth A. Murphy, DePaul University
Barbara W. Scofield, Washburn University
Edward Woelfert, Central Michigan University

Session 3.03: Operational and Non-Profit Issues Plus a Governmental Case Study
Accounting - 2.0 CH
Dialogue Session Facilitator: Mary Ann Merryman, St. Mary's College

An Empirical Analysis of the Perception of Internal Controls on Operational Efficiency in Small Restaurants
Linval Frazer, SUNY College at Old Westbury

Health Care Reform: Hospital Decisions and Their Impact on the Profitability
Mehmet C. Kocakulah, University of Wisconsin–La Crosse
Eric Henderson, Deaconess Hospital
David Austill, Union University

Sample City: A Governmental Case Study
Brian N. Wilson, St. Cloud State University

The Unintended Consequences of Female Leadership in the Nonprofit Sector
Veena Looknanan Brown, University of Wisconsin–Milwaukee
Erica Harris, Villanova University

Session 3.04: Earnings Forecasts and Earnings Management
Accounting - 2.0 CH
Moderator: Alan Reinstein, Wayne State University

An Empirical Analysis of Superior Management Earnings Forecast
Tina Wang, University of Houston–Downtown
Ross Jennings, The University of Texas at Austin
Discussant: Michael J. Imhof, Wichita State University

Earnings Management and Restatements from Pre- to Post-Sarbanes Oxley
Lori M. Olsen, Central Michigan University
Jomsurang Ruangprapun, Central Michigan University
Discussant: Isaac Ison, Truman State University

Earnings Management, Multi-Benchmarks, and Market Valuation
Fanghong Jiao, Bradley University
Discussant: Tawei (David) Wang, DePaul University

Entrepreneurial Bias in Management Earnings Forecasts
Yu-Ho Chi, The University of North Carolina at Pembroke
David A. Ziebart, University of Kentucky
Discussant: Tina Wang, University of Houston–Downtown

Quantifying the Effect of Information and Ability Spillovers on Analyst Earnings Forecast Accuracy
Thaddeus Andrew Neururer, The University of Akron
Estelle Sun, Boston University
Discussant: Tawei (David) Wang, DePaul University

Session 3.05: Disclosure Issues and Auditor Dynamics
Auditing - 2.0 CH
Moderator: Yu-Ho Chi, The University of North Carolina at Pembroke

Auditor Cash Flow Risk Exposure and the Pricing of Audit Services
Douglas Ayres, Ball State University
Jason W. Stanfield, Ball State University
Discussant: Candice Hux, Northern Illinois University

CPA Experience Requirements and Service Quality
Shane Moriarity, The University of Oklahoma
Jack Armitage, University of Nebraska at Omaha
Discussant: Yu-Ho Chi, The University of North Carolina at Pembroke

The Information Content of Disclosure Controls and Procedures Deficiencies

Essam Elshafie, Northeastern Illinois University
Discussant: Richard Walstra, Dominican University

The Informativeness of Cybersecurity Disclosures
He Li, Rutgers, The State University of New Jersey
Won Gyun No, Rutgers, The State University of New Jersey
Tawei (David) Wang, DePaul University
Discussant: Richard Walstra, Dominican University


6:00 pm - 7:30 pm

Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH

Poster 1: Concept Self-Assessment Learning: Effective Learning Strategies (ELS)
William B. Joyce, Bemidji State University

Poster 2: Lost and Found in Translation
Isaac Ison, Truman State University

Poster 3: Redesigning the Accounting Intro Course: Our Experience
Cari Burke, Western Michigan University
Dawn L. Mason, Western Michigan University

Poster 4: Sharing our Experience on the Investment Fund Class
Robert Kevin Trout, Coe College


Saturday, October 28, 2017

   
7:00 am - 8:00 am

Breakfast with Research Roundtable Forum Session
Accounting - 1.0 CH

Table 1: An Examination of the Effects of Culture and Communication Literature on Tax Compliance: The Challenge of Tax Compliance
Linval Frazer, SUNY College at Old Westbury

Table 2: Early Adoption of Topic 606 Revenue Recognition
Barbara W. Scofield, Washburn University
Sunita S. Rao, Washburn University

Table 3: Greek Festival - Profitable or Not?
Presenter: Phyllis Kapetanakis, Augsburg College


8:00 am - 8:20 am Business Meeting

8:20 am - 8:50 am Pathways to a Sustainable Future
Speaker: Marc Rubin, AAA President-Elect, Miami University of Ohio, Farmer School of Business

9:00 am - 10:45 am

Concurrent Sessions

Session 4.01: An Original Datsaset and Exercises in Audit Analytics: Creating a Course Using CaseWare IDEA
Specialized Knowledge - 2.0 CH
Presenters: Cindy Durtschi, DePaul University
Tawei (David) Wang, DePaul University

Session 4.02: Using Documentary Films to Teach Accounting
Personal Development - 2.0 CH
Presenter: Kelly Richmond Pope, DePaul University

Session 4.03: Research in Management Accounting
Accounting - 2.0 CH
Moderator: Kristian G. Mortenson, University of St. Thomas

Adverse Effects of Confidence in Complex Cost Systems amid Competition
Ella Mae Matsumura, University of Wisconsin–Madison
Tyler F. Thomas, University of Wisconsin–Madison
Dimitri Yatsenko, University of Wisconsin–Madison
Discussant: Richard Walstra, Dominican University

Compensation Discretion as Insurance: How are Targets and Bonuses Affected When Superiors Have a Back-up Plan?
Rachel Martin, Utah State University
Tyler F. Thomas, University of Wisconsin–Madison
Discussant: David A. Ziebart, University of Kentucky

R&D Intensity, Ability Indicators, AND Executive Compensation
Rajiv D. Banker, Temple University
Dmitri Byzalov, Temple University
Chunwei Xian, Northeastern Illinois University
Discussant: Li Li Eng, Missouri University of Science and Technology

Superiors' Discretionary Bonus Pool Allocations when Agents Face Disparate Performance Risk
Michael John Majerczyk, Georgia State University
Tyler F. Thomas, University of Wisconsin–Madison
Discussant: Kristian G. Mortenson, University of St. Thomas

The Effects of Organizational Value Statements on Employees' Uncompensated Task Performance
Kazeem Olalekan Akinyele, University of Wisconsin–Oshkosh
Discussant: Helen Xu, Loyola University Maryland

Does Benefit Corporation Status Matter to Investors? An Exploratory Study of Investor Perceptions and Decisions
Lauren A. Cooper, West Virginia University
Jill Weber, University of Wisconsin–Whitewater
Discussant: Richard Walstra, Dominican University

4.04: Considerations for Effective Learning
Accounting - 2.0 CH
Dialogue Session Facilitator: Jason W. Stanfield, Ball State University

Shear Heaven
Kathy F. Otero, Truman State University

Analyzing Pedagogical Approaches Used in Second Auditing Courses

Alan Reinstein, Wayne State University
Natalie T. Churyk, Northern Illinois University

Making the Invisible Visible: Practical Applications of Visual Metaphors in Teaching and Learning Accounting
Nadia Schwartz, Augustana College

Session 4.05: Dialogue on International and Cultural Dynamics
Accounting - 2.0 CH
Dialogue Session Facilitator: Barbara W. Scofield, Washburn University

"Comply-or-Explain" Board Reforms and Financial Reporting Quality: The Case of Warsaw Stock Exchange Listed Companies
Tony Jianwei Li, University of Nebraska–Lincoln

Exploring Competitive and Governance Strategies of Microfinance Owners in Ghana

Eric Kojo Asante, Walden University
Roger William Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury

"Nuchter" Views of Experts in the Netherlands on IFRS and the IASB
Gerard Ras, Wayne State College

The Linkage Coupling Accounting with Manipulation: Learning from the Economic Efficiency in the Light of the Financial Legislation Framework
Ozgur Kaymaz, Turkish Airlines
Mike Onder Kaymaz, Clarion University



10:45 am - 11:15 am Break

11:15 am - 12:30 pm

Concurrent Sessions

Session 5.01: Sharpen Your Teaching Skills 2
Personal Development - 1.5 CH

First You Have to Remember: Creating a Foundation for Variance Analytics
Presenter: Barbara W. Scofield, Washburn University

How Great Listening Makes You a Better Teacher and Student
Presenters: Mfon J. Akpan, National Louis University
Cynthia Kivland, University of Illinois

Session 5.02: Embedding Big Data and Analytics into your Courses and Curriculum
Specialized Knowledge - 1.5 CH
Presenter: Guido L. Geerts, University of Delaware

Session 5.03: Entering the Profession: Issues for New and Budding CPAs.
Accounting - 1.5 CH
Dialogue Session Facilitator: Scott Dell, Marian University

The Impact of Online Education on Accounting Recruiting
Stefanie Tate, University of Massachusetts Lowell
Alan Reinstein, Wayne State University
Natalie T. Churyk, Northern Illinois University

The Millennial Impact on Alternative Work Arrangement (AWA) Support and the Profile of AWA Naysayers in Public Accounting
Margaret Knight, Creighton University
Regina M. Taylor, Creighton University

The Optimum Way to a CPA
Ruixue Du, University of Wisconsin–Stevens Point
Christine Schalow, University of Wisconsin–Stevens Point

The Shifting Gates of Entry to the C.P.A. Profession
Pamela H. Church, Rhodes College

Session 5.04: Faculty Shortages, Growth Mindsets, and the Impact of Teamwork
Accounting - 1.5 CH
Dialogue Session Facilitator: Richard Walstra, Dominican University

Achieving a Growth Mindset: Through a Positively Framed Grading System
Lucas M. Dille, Morgan State University

Impact of Cross-Functional Inter-Disciplinary Teamwork and Immersive Learning Environment on Students’ Perception of Learning Experience and Engagement
Li Li Eng, Missouri University of Science and Technology
Bih-Ru Lea, Missouri University of Science and Technology

The Accounting Faculty Shortage: Addressing the Perceptions of Masters of Accounting Students
Abbie Lynne Daly, University of Wisconsin–Whitewater
Jill Weber, University of Wisconsin–Whitewater

Session 5.05: New Cases, and Approaches for the New Accounting Standards
Accounting - 1.5 CH
Dialogue Session Facilitator: Chase Michael Potter, Washington University in St. Louis

Metro Bike Ride Share: A Data Conversion and Data Analysis Business Case Utilizing Weather and GPS Source Data
Pamela Jeanne Schmidt, Washburn University
Maureen Dombrow, Washburn University
Matthew Hicks, Washburn University
Liberty Beecham, Washburn University

Preparing Students to Understand the New Lease Standard and Its Implications: A Scaffolding Approach
David Gray, North Central College

St. Hubertus Crossing: Revenue Recognition under the New Standard
Larry R. Davis, University of St. Thomas
Diane M. Matson, University of St. Thomas

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. 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.nasbaregistry.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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