Thursday, October 19, 2017

Registration

Accounting IS Big Data: A How-To Workshop
Specialized Knowledge - 4.8 CH
Presenters: Guido L. Geerts, University of Delaware, Jeremy Weatherall, Tableau

Table Top Displays

Friday, October 20, 2017

Concurrent Sessions 

Session 1.01: Creating Teaching Moments for Our Students Through Student Organizations, Service Learning and Cooperation
Personal Development - 1.5 CH
Presenters: Virginia Cortijo, Stonehill College
Liang Song, University of Massachusetts Dartmouth
Christopher Jacobsen, University of Massachusetts Dartmouth
Jia Wu, University of Massachusetts Dartmouth

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
Ronald J. Huefner, University at Buffalo, SUNYRoom Session

Session 1.03: Fraud Detection and Auditor Judgement Decision Making
Auditing - 1.5 CH
Moderator: Umapathy Ananthanarayanan, New York Institute of Technology

Tangibles Corporation: A Receivables Audit Simulation
Ifeoma Udeh, Elon University
Discussant: Kara Dugas, Bentley University

Session 1.04: Investors' Perceptions of Disclosure and Disclosure Efficiency
Accounting - 1.5 CH
Moderator: Li Gao, University of Massachusetts Boston

Examining the Effect of Deception Detection on Investors' Perceptions of Disclosure Credibility and Willingness to Invest
Anis Triki, University of Rhode Island
Discussant: Donna J. Viens, New England College of Business

Commitment, Role-Ambiguity and Intention to Leave in the Certified Public Accounting Profession
Elad Kalay, Ariel University
Yael Brender-Ilan, Ariel University
Jeffrey Kantor, Ariel University
Discussant: Michelle McAllister, Northeastern University

Mandated XBRL Adoption and Investment Efficiency
Cecilia Qian Feng, Stony Brook University
Chansog Francis Kim, Stony Brook University
Discussant: Vishal Baloria, Boston CollegeRoom Session

Session 1.05: Sox Compliance and Corporate Governance
Regulatory Ethics - 1.5 CH
Moderator: Heeick Choi, University of Massachusetts Lowell

The Market Reaction to SOX 302 Disclosures
Essam Elshafie, Northeastern Illinois Universit
Discussant: Rongbing Liu, University of Massachusetts Boston

Corporate Governance Measures and CEO Compensation in Smaller Firms and its Impact on Audit Fee in the U.S. and NZ
Umapathy Ananthanarayanan, New York Institute of Technology
Discussant: Prianka Musa, University of Massachusetts Boston

Audit Committees, Corporate Governance, and the Quality of Financial Reporting: Evidence from Market Reactions to Earnings Announcements
Young Park, University of the District of Columbia
Discussant: Min Liu, Brooklyn College–CUNY

Concurrent Sessions 

Session 2.01: Activities and Games in the Accounting Classroom
Specialized Knowledge - 2.0 CH
Presenters: Jeanette Landin, Landmark College
Roxanne Hamilton, Landmark CollegeRoom Session

Session 2.02: Tips and Strategies for Online Accounting Coursework and Online Homework Managers
Specialized Knowledge - 2.0 CH
Panelists: Mary Kay Copeland, St. John Fisher College
Alisa Hunt, Post University
James K. Page, University of Bridgeport

Session 2.03: Theory on Tax Compliance
Taxes - 2.0 CH
Moderator: James Bruno Biagi, Stevens Institute of Technology

Consistency in Book-Tax Differences and the Quality of Analysts' Forecasts
Heeick Choi, University of Massachusetts Lowell
Rui Hu, University of Massachusetts Lowell
Khondkar E. Karim, University of Massachusetts Lowell
Discussant: Mitchell Franklin, Le Moyne College

The Effects of Ethics, Rational Theory, and Communication Theory on Tax Compliance: A Literature Dependency Perspective
Linval Frazer, SUNY College at Old Westbury
Discussant: James Bruno Biagi, Stevens Institute of Technology

Self-Control and Tax Evasion
Michele Ganon, Western Connecticut State University
Jim Donegan, Western Connecticut State University
Discussant: Rui Hu, University of Massachusetts LowellRoom Session

Session 2.04: Audit Office Resources and Control Issues in Audit
Auditing - 2.0 CH
Moderator: Marie Blouin, Ithaca College

Can Distributed Teams Reduce Staff Reliance on a Supervisor's Client-Favorable Preferences?
Stephen Kuselias, Providence College
Christopher P. Agoglia, University of Massachusetts Amherst
Ying Wang, University of Massachusetts Amherst
Discussant: Annie Lastowski Witte, Bentley University

Audit Firm's Capacity, Opportunity Costs and Audit Pricing
TsingZai C. Wu, National Cheng Kung University
Hua-Wei Huang, National Cheng Kung University
Chun-Chan Yu, National Cheng Kung University
Discussant: Nicole Marie Heron, Suffolk University

How Do Auditors Perceive Client Firms' Technological Competition? Evidence from Going Concern Opinions
Xiaolu Xu, University of Massachusetts Boston
Liu Yang, University of Miami
Joseph H. Zhang, The University of Memphis
Discussant: Jonathan Nash, University of New Hampshire

Restatements and the Distribution of Audit Office Resources
Jonathan Nash, University of New Hampshire
Discussant: Ifeoma Udeh, Elon UniversityRoom Session

Session 2.05: Consequences of Accounting Standards: GAAP vs. IFRS
Finance - 2.0 CH
Moderator: Xiaowen Jiang, Western Connecticut State University

Tourist Trap: The New Lease Accounting Standard and Debt Covenants
Charlene Parnell Spiceland, Simmons College
J. David Spiceland, The University of Memphis
Phillip Kamau Njoroge, Coastal Carolina University
Discussant: Janet F. Phillips, Southern Connecticut State University

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

Concurrent Sessions 

Session 3.01: Teaching Millennials and Generation Z Students
Specialized Knowledge - 2.0 CH

Presenters: Douglas G. Chene, Salem State University
Joann David, AICPA
Nancy Osborne, University of Massachusetts Dartmouth
Stephen Scarpati, Sacred Heart University
Frances Skypeck, Framingham State University

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

Panelists: Umapathy Ananthanaryanan, New York Institute of Technology
Ellen D. Bartley, Farmingdale State College
Christine Betts, Franklin Pierce University
Paul Tomolonis, Western New England University
Svetlana Vlady, Brooklyn College–CUNY

Session 3.03: Public Interest
Regulatory Ethics - 2.0 CH
Dialogue Session Facilitator: Cassandra Walsh Rohland, University of Massachusetts Lowell

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

Efficient Mutual Fund Portfolio Management
Medhanie Mekonnen, Walden University
Roger William Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury

Moral Capital: A Proposal to Incorporate a Seventh Capital into the Six Capitals Framework
Michael Kraten, Providence College

Performance of U.S. Equity Mutual Funds and Strategies for Excess Corporate Cash
Shay Richardson, Walden University
Roger William Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury

The U.S. National Debt, Federal Budgeting, and the Importance of Transparency and Accountability
Patrick T. Kelly, Providence College
Robert D. Allen, The University of Utah

Session 3.04: Strategic Disclosures 1
Regulatory Ethics - 2.0 CH
Moderator: Nicole Marie Heron, Suffolk University

The Information Content of Aggregate Book-Tax Differences
Xiaowen Jiang, Western Connecticut State University
Pradyot K. Sen, University of Washington, Bothell
Discussant: Min Liu, Brooklyn College–CUNY

Do Analysts Benefit from Revenue-Expense Matching?
Sangwan Kim, University of Massachusetts Boston
Discussant: Xiaowen Jiang, Western Connecticut State University

On the Relationship between Accruals and Cash Flows: Earnings as a Confounding Variable
Sok-Hyon Kang, George Washington University
Hyun Jong Na, George Washington University
Seunghee Yang, Seoul National University
Discussant: Sarah McCoy, Bentley University

Social Media Information and Analyst Forecasts
Mahfuja Malik, Sacred Heart University
Rajib Hasan, University of Houston–Clear Lake
Abu Amin, Central Michigan University

Session 3.05: Effective Learning Strategies
Business Management & Organization - 2.0 CH
Moderator: Mitchell Franklin, Le Moyne College

Toshiba's Creative Accounting for Construction Contracts
Mahendra R. Gujarathi, Bentley University
Amitabh Dugar, Bentley University
Discussant: Alan Reinstein, Wayne State University

Does the Level of Complexity Affect Results of Self-Managed Learning Projects in the Study of Intermediate and Tax Accounting Topics?
Judith A. Sage, Sage & Sage
Lloyd G. Sage, Sage & Sage
Discussant: Amitabh Dugar, Bentley University

Will and Caroline: Accounting, Professional Integrity and Lobbying
Kate Jelinek, University of Rhode Island
Discussant: Yvette Jeanne Lazdowski, University of New Hampshire

Budgeting for Now and Saving for the Future: Which Job is the Best Choice?
Mitchell Franklin, Le Moyne College
Michaele Lizabeth Morrow, Suffolk University
Discussant: Yvette Jeanne Lazdowski, University of New Hampshire

Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH

Poster 1:
Developing an Innovative Career Focused Program with Limited Resources
Alisa Lee Hunt, Post University

Poster 2:
Making a Graduate International Tour Work
Alisa Lee Hunt, Post University

Poster 3:
Teaching a 3-Credit “Principles” Class using the Imperfect Measurement System Approach
Daniel Tinkelman, Brooklyn College–CUNY

Poster 4:
Building and Liquidating Lifo Inventory Layers
Mary Ella Gainor, Bryant University

Poster 5:
The Use of Mindfulness for Ethical Decision-Making
Susan Sadowski, University of Maryland University
CollegeJohn R. Thomas, Southern New Hampshire University

Poster 6:
Small Teaching Tips that Create Large Learning Gains
Tracie Lynn Miller-Nobles, Austin Community College

Poster 7:
Accounting for Lawyers: An Essential Skill Every Law School Should Teach
Biagio Pilato, St. John's University

Poster 8:
Lost in the Mix: Are Accounting Programs Forgetting About Small Practice?
Biagio Pilato, St. John's University
Mark Morgan Ulrich, St. John's University

Poster 9:
A Tale of Two Loans.
Bryan Coleman, Assumption College

Poster 10:
Helping CPAs Make a Career Change from Practice to Academia
James Bruno Biagi, Stevens Institute of Technology

Poster 11:
Intermediate Accounting II Course – A Practical Approach
Donald A May, University of Hartford

Poster 12:
Review Session as an Effective Teaching Approach
Svetlana Vlady, Brooklyn College–CUNY

Saturday, October 21, 2017

Breakfast and Business Meeting
Accounting - 1.0 CH

Table 1:
Accounting for Slavery During the Enlightenment: Contradictions and Interpretations
Thomas N. Tyson, St. John Fisher College
David Oldroyd, Newcastle University

An Application of Exploratory Data Analysis in Healthcare Fraud Detection
Qi Liu, University of Rhode Island
Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark

Table 2:
What to Consider When an Executor Discovers a Cash Hoard: An Ethical Case Study for CPAs
James Bruno Biagi, Stevens Institute of Technology

Low Commodity Prices and the Potential Revenue Impact of Taxing LIFO Reserves
Daniel Tinkelman, Brooklyn College–CUNY
Christine Tan, Hofstra University

Table 3:
Control Issues in Charter Schools: An Examination of NYS
Comptroller's Audits.Marie Blouin, Ithaca College
Ronald J. Huefner, University at Buffalo, SUNY

Using Business Based TV Shows to Expand the Boundaries of the Traditional Classroom
Virginia Cortijo, Stonehill College

Table 4:
Moral Disengagement Elements: Gender Differences
Suzanne N. Cory, St. Mary's University
Thomas E. Reeves, Analytic Focus
Savannah I. Monterrey, St. Mary's University

Table 5:
SEC Pushes Back on Tesla's Use of Non-GAAP Measures – A Case Study
Russell Engel, Southern Connecticut State University
James Vincent Aselta, Southern Connecticut State University

Crimmings Products: A Teaching Case that Exposes Pitfalls Inherent in Traditional Product Costing Systems
Daniel J. Jones, Assumption College
Fabienne Miller, Worcester Poly Inst

Table 6:
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

Analyzing Pedagogical Approaches Used in Second Auditing Courses
Alan Reinstein, Wayne State University
Natalie T. Churyk, Northern Illinois University

Connecting Judaic Rules 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

Concurrent Sessions 

Session 4.01: Engaging Financial and Managerial Students: Real - World Assignments
Accounting - 2.0 CH

Presenters: Carolyn Christesen, Westchester Community College
Daniel M. Boice, Ulster County Community College
Julie A. Boice, Ulster County Community College
Pamela Pirog, Housatonic Community College
Christa Kelson, SUNY, Canton

Session 4.02: Shaping the Learning Experience Utilizing Technology in a Changing Educational Landscape
Specialized Knowledge - 2.0 CH

Presenters: Markus Ahrens, Saint Louis Community College, Meramec
Cathy J. Scott, Navarro College

Session 4.03: Strategic Disclosures 2
Regulatory Ethics - 2.0 CH
Moderator: Liang Song, University of Massachusetts Dartmouth

Analysts' Experience and Interpretation of Discretionary Accruals in Predicting Future Earnings
Alfred Zhu Liu, University at Albany, SUNY
Richard A. Schneible, University at Albany, SUNY

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: Anthony Meder, Binghamton University, SUNY

The Impact of Competition on Earnings Management Strategy: Evidence from IPO Spillover Effect
Huimin Chen, Rensselaer Polytechnic Institute
Qiang Wu, Rensselaer Polytechnic Institute
Bill Francis, Rensselaer Polytechnic Institute
Discussant: Alireza Daneshfar, University of New Haven

The Informativeness of Disclosures
Tommy Stamland, Norwegian School of Economics
Discussant: Susan Boedeker Hughes, The University of VermontRoom Session

Session 4.04: International Issues
Accounting - 2.0 CH
Moderator: Jeffrey Kantor, Ariel University

The Impact of the Market for Corporate Control on Audit Fees: Evidence from International M&A Laws
Ahrum Choi, Hong Kong Baptist University
Jeong-Bon Kim, University of Waterloo
Jay Junghun Lee, University of Massachusetts Boston
Jong Chool Park, Old Dominion University

Corporate Human Capital for Financial Reporting, Earnings Quality, and Audit Fees: Evidence from China
Ferdinand A. Gul, Deakin University
Bin Lin, Sun Yat-sen University
Zhifeng Yang, Stony Brook University
Haoran Zhu, Sun Yat-sen University
Discussant: Min Liu, Brooklyn College–CUNY

Economic Consequences of Implementing the Engagement Partner Signature Requirement in the U.K.
Min Liu, Brooklyn College–CUNY
Discussant: Lisa Chen, Salem State University

Session 4.05: CSR
Regulatory Ethics - 2.0 CH
Moderator: Stephen Kuselias, Providence College

Corporate Social Responsibility, Accruals Anomaly and Profitability Anomaly
Rongbing Liu, University of Massachusetts Boston
Discussant: Young Park, University of the District of Columbia

Critical Analyses of Sustainability Reporting by National Oil and Gas Companies in GCC Countries
Yaseen Al-Janadi, Qatar University
Abdulsamad Alazzani, Qatar University
Discussant: Janet F. Phillips, Southern Connecticut State University

Carbon Management Strategy, Carbon Disclosures and Firm Value
Mahfuja Malik, Sacred Heart University
Kanwalroop Kathy Dhanda, Sacred Heart University
Discussant: George Joseph, University of Massachusetts Lowell

Institutional Theory Framework and Perspectives on CSR: A Review
George Joseph, University of Massachusetts Lowell
Discussant: Mahfuja Malik, Sacred Heart University

Concurrent Sessions 

Session 5.01: Managing Your Research Career: Strategies to Build Your Research/Publication Record
Personal Development - 1.5 CH
Presenter: Ronald J. Huefner, University at Buffalo, SUNY

Session 5.02: Embedding Big Data and Analytics into your Courses and Curriculum
Business Management & Organization - 1.5 CH
Presenters: Guido L. Geerts, University of Delaware, Necip Doganaksoy, Siena College

Session 5.03: Monitoring, Executive Compensation, and CEO Turnover
Accounting - 1.5 CH
Moderator: Carmen Quirvan-Hazera, University of Rhode Island

Nonprofit Executive Compensation Levels and their Relationship to Relevant Accounting Based Performance Metrics
Janet F. Phillips, Southern Connecticut State University
Discussant: Svetlana Vlady, Brooklyn College–CUNY

Impacts of Refranchising.James W. Hesford, University of Lethbridge
Mina Pizzini, Texas State University–San Marcos
Gordon S. Potter, Cornell University
Discussant: Janet F. Phillips, Southern Connecticut State University

Executive Compensation and Crash Risk in the Banking Sector
Tingting Ye, Boston University
Discussant: Lisa Chen, Salem State University 

Session 5.04: GAAP, Accounting Numbers, and Stock Returns
Accounting - 1.5 CH
Dialogue Session Facilitator: Khondkar E. Karim, University of Massachusetts, Lowell

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

Cross-Acceleration, Board Independence, and Bond Yield Spreads
Anthony Meder, Binghamton University, SUNY
Steven Schwartz, Binghamton University, SUNY
Richard A. Young, The Ohio State University

Director Turnover Following Internal Control Material Weaknesses
Linda Hughen, Sacred Heart University
Venkataraman M. Iyer, The University of North Carolina at Greensboro
Ayalew A. Lulseged, The University of North Carolina at Greensboro

Review and Comments on Accrual Accounting Valuation Models
Min Liu, Brooklyn College–CUNY
Rupert Rhodd, Florida Atlantic University

Session 5.05: Equity Incentive, Financial Reporting, and Fair Value Accounting
Accounting - 1.5 CH
Moderator: Qiuhong Zhao, Texas A&M University–Corpus Christi

Revisiting the Relation between Equity Incentives and Financial Misreporting: The Effect of Measurement Error in Delta
Bo Xu, University of Massachusetts Boston
Jay Junghun Lee, University of Massachusetts Boston
Discussant: James K. Page, University of Bridgeport

Managerial Equity Incentives and Anti-Dilutive Convertible Debt Decisions
Henri Akono, The University of Maine
Discussant: Bo Xu, University of Massachusetts Boston

Relationship between Management Ownership and Probability of Material Weakness: An Investigation of Incentive and Entrenchment Effects
Shin Hyoung Kwon, The Pennsylvania State University
ErieAshutosh V. Deshmukh, The Pennsylvania State University Erie
Discussant: Robert Genehung Kim, University of Massachusetts Boston

Interaction between Securitization Gains and Abnormal Loan Loss Provisions: Credit Risk Retention and Fair Value Accounting
Qiuhong Zhao, Texas A&M University–Corpus Christi
Discussant: Hema V. Rao, SUNY at Oswego

The High Court Rules ERISA Church Plans Include Plans Maintained by Church Affiliates, Even if not Established by a Church
Mark Aquilio, St. John's University
Discussant: Henri Akono, The University of Maine