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2017 Ohio Midyear Meeting

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Thursday, May 11, 2017
   
12:30 pm – 4:00 pm

Cardinal Health Tour

11:00 am – 4:30 pm

Doctoral Consortium

4:00 pm – 8:00 pm

Table Top Displays

        

 

6:30 pm - 8:00 pm

Welcome Reception
Sponsored By:



Friday, May 12, 2017
   
7:00 am - 4:00 pm

Table Top Displays

Becker Professional Education,  Roger CPA Review, The Ohio Society of CPAs                 

 

   
12:30 pm - 4:00 pm

Cardinal Health Tour
Accounting - 3.0 CH

   
7:00 am - 8:00 am

Breakfast

 

8:00 am – 9:05 am President's Welcome
Speaker: Amal Said, The University of Toledo

Plenary Session 1
Specialized Knowledge and Applications - 1.2 CH
Speaker: Yvonne Hinson, CPA, CGMA, Ph.D., Academic in Residence, AICPA

 

9:15 am - 10:15 am

Plenary Session 2
Visual Analytics in the Classroom
Specialized Knowledge and Applications - 1.2 CH
Speaker: Chuck Hooper, BIAlytics and Tableau Zen Master

 

10:15 am - 10:45 am

Break

 

10:45 am - 12:00 pm

Concurrent Sessions

Session 1.01: Snapchat 101: Engaging Students in Accounting
Specialized Knowledge and Applications - 1.5 CH
Presenter: Wendy Tietz, Kent State University
[Formerly Session 5.01]

Session 1.02: How Big Data and Analytics Fits into Accounting Courses and Curriculum
Specialized Knowledge and Applications - 1.5 CH
Presenter: Chuck Hooper, BIAlytics

Session 1.03: Management Accounting
Accounting - 1.5 CH
Moderator: Lee Kersting, Northern Kentucky University

Can a Uniform Performance Evaluation System Be Efficient? Analysis of a Multi-Period Agency
Junwook Yoo, Marshall University
Discussant: TBD

The Effect of Risk Management Systems on Honesty in Managerial Reporting: An Experimental Examination
Heba Yousef M. Abdel-Rahim, The University of Toledo
Discussant: Jing Davis, The Ohio State University

The Effects of Multi-Level Group Identification on Intergroup Cooperation and Performance
Jason Brown, Indiana University Bloomington
Geoff B. Sprinkle, Indiana University Bloomington
Dan Way, Indiana University Bloomington
Discussant: Lee Kersting, Northern Kentucky University

Session 1.04: Auditing 1
Auditing - 1.5 CH
Moderator: Aaron Wilson, Ohio University

Auditor Selection and Investment Risk
Benjamin Hoffman, Kent State University
Trung Huy Pham, Kent State University
Mai Dao, The University of Toledo
Discussant: Santanu Mitra, Wayne State University

Auditor Selection and Product Market Competition
Trung Huy Pham, Kent State University
Pervaiz Alam, Kent State University
Mai Dao, The University of Toledo
Discussant: Aaron Wilson, Ohio University

Do Audit Firm Mergers and Acquisitions of Competing Practices Impact Subsequent Office Audit Quality and Audit Report Timeliness?
R. Drew Sellers, Kent State University
Aleksandra B. Zimmerman, Northern Illinois University
Discussant: Justyna Skomra, Kent State University

Session 1.05: Accounting History
Accounting - 1.5 CH
Moderator: Robert Russ, Northern Kentucky University

Academic Research Regarding Relations Between External Auditors and Internal Auditors in the United States During the Period 1941–2016
Azzam Abdullah Alsuhaibani, Case Western Reserve University
Discussant: Robert Russ, Northern Kentucky University

An Origin Investigation: Events and Groups that Shaped the Formation of the PCAOB
Robert Sheu, Case Western Reserve University
Discussant: Gary John Previts, Case Western Reserve University

The Effect of PCAOB Inspection Report Findings on Auditor Effort
Anna J. Johnson-Snyder, Bradley University
Maria Paulina Kassawat, Youngstown State University
Discussant: Jill Cadotte, Case Western Reserve University


12:00 pm - 1:30 pm

Lunch
Plenary Session 3: OSCPA Update – Advancing the CPA Profession
Accounting - 1.0 CH
Speaker: Scott D. Wiley, CAE, President & CEO, Ohio Society of CPAs 

 

1:45 pm - 3:25 pm

Concurrent Sessions

Session 2.01: Can Business Simulation Increase Student Engagement and Provide Robust Assurance of Learning Assessment Evidence? Yes!
Specialized Knowledge and Applications - 2.0 CH
Presenters: Brian Rohrs, Bowling Green State University
James Ziegler, Bowling Green State University

Session 2.02: Converting Best Teaching Practices into Scholarship that Counts
Specialized Knowledge and Applications - 2.0 CH
Presenters: Robyn L. Raschke, University of Nevada, Las Vegas
Gail Hoover King, Purdue University Northwest

Session 2.03: Teaching, Learning and Curriculum
Accounting - 2.0 CH
Moderator: David E. Stout, Youngstown State University

Case Project Template for Introductory Financial Accounting
Wendy Tietz, Kent State University
Linda J. Zucca, Kent State University
Discussant: TBA

Shining Additional Light on Effective Teaching Best Practices in Accounting: Self-Reflective Insights from Cook Prize Winners
Donald E. Wygal, Rider University
David E. Stout, Youngstown State University
Billie M. Cunningham, University of Missouri
Discussant: Jan Ellen Eighme, Miami University

The Cheesecake Factory: A Serial Introductory Financial Accounting Case
Wendy Tietz, Kent State University
Jordan Kushner, Kent State University
Discussant: Donald E. Wygal, Rider University

Session 2.04: Auditing 2
Auditing - 2.0 CH
Moderator: Barry R. Hettler, The College at Brockport, SUNY

Do Affiliated Experts on the Audit Committee Affect Bank Financial Reporting?
Diana Choi, The Ohio State University
Discussant: Renee Flasher, Ball State University

Applying Interpersonal Relationships and Integrity to Help Strengthen Accountants’ Continuing Professional Ethics Education
Eileen Z. Taylor, North Carolina State University
Alan Reinstein, Wayne State University
Natalie T. Churyk, Northern Illinois University
Discussant: Azzam Abdullah Alsuhaibani, Case Western Reserve University

Using Judaic Rules to Develop New Perspectives on Materiality
Alan Reinstein, Wayne State University
Shlomo S. Sawilowsky, Wayne State University
Eileen Z. Taylor, North Carolina State University
Discussant: Barry R. Hettler, The College at Brockport, SUNY

Session 2.05: Financial Accounting and Reporting 1
Accounting - 2.0 CH
Moderator: TBD

Enhanced Disclosure of Other Comprehensive Income and Increased Value Relevance of Net Income: The Impact of Accounting Standards Update 2011–05
Linna Shi, University of Cincinnati
Ping Wang, Pace Univesity
Nan Zhou, Binghamton University, SUNY
Discussant: TBD

Off-Balance-Sheet Leases and Overinvestment
Matthew M. Wieland, Miami University
David Craig Nichols, Syracuse University
Tim Eaton, Miami University
Discussant: Fangjun Sang, Kent State University

The Effect of M&A on the Shift of Investor’s Interest from Earnings to Book Value
Shin Hyoung Kwon, The Pennsylvania State University Erie
Guannan Wang, Suffolk University
Discussant: TBD

The Relation between Market Reactions to Management Earnings Forecasts and Meeting or Beating Analyst Forecast Benchmarks
Kenneth C. Rakow, Loyola University Chicago
Samuel Louis Tiras, Indiana University–Purdue University, Indianapolis
George Wilson, Northern Michigan University
Discussant: Shin Hyoung Kwon, The Pennsylvania State University Erie

 

3:25 pm - 3:55 pm

Ice Cream Social Break 
Sponsored by

 

3:55 pm - 5:35 pm

Concurrent Sessions

Session 3.01: Influences on Student Intentions to Sit for the CPA Exam
Personal Development - 2.0 CH
Presenters: Jean Abbott, Stockton University
Barry Richard Palatnik, Stockton University

Session 3.02: Big Data and Analytics Cases and Data Sets

Specialized Knowledge and Applications - 2.0 CH
Presenters: Robyn L. Raschke, University of Nevada, Las Vegas
Gail Hoover King, Purdue University Northwest

Session 3.03: Potpourri
Accounting - 2.0 CH
Dialogue Session Facilitator: Alan Reinstein, Wayne State University

How Consistency in Non-GAAP Earnings Affect Investors’ Judgements?
Meiying Hua, Kent State University

Short Selling and Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
Pervaiz Alam, Kent State University
Meiying Hua, Kent State University

The Effect of SEC’s Mandatory Clawback Provisions on Management Reporting Credibility
Han Gao, Kent State University

MOOCs’ Impact on the Accounting Higher Education and the Accounting Profession
Alan Reinstein, Wayne State University
Stefanie Tate, University of Massachusetts Lowell
Natalie T. Churyk, Northern Illinois University

Session 3.04: Public Interest
Regulatory Ethics - 2.0 CH
Moderator: Arno Forst, The University of Texas Rio Grande Valley

An Application of Activity-Based Costing to Intercollegiate Athletics
E. Ann Gabriel, Ohio University
Heather J. Lawrence, Ohio University
Elizabeth A. Wanless, Ball State University
Discussant: Jing Zhang, The University of Alabama in Huntsville

Lesson Learned? A Retrospective Assessment of The Fall of Andersen and it’s Meaning for Accounting Research
Timothy J. Fogarty, Case Western Reserve University
Discussant: Janet Lynn Souza, The Pennsylvania State University Abington

Excess Insider Control and Corporate Social Responsibility: Evidence from Dual-Class Firms
Barry R. Hettler, The College at Brockport, SUNY
Arno Forst, The University of Texas Rio Grande Valley
James Cordeiro, The College at Brockport, SUNY
Discussant: Jing Zhang, The University of Alabama in Huntsville

Is Accounting an Applied Discipline? An Institutional Theory Assessment
Timothy J. Fogarty, Case Western Reserve University
Aleksandra B. Zimmerman, Northern Illinois University
Gregory A. Jonas, Case Western Reserve University
Discussant: Janet Lynn Souza, The Pennsylvania State University Abington

Session 3.05: Potpourri (Accounting Behavior and Organizations and Tax)
Regulatory Ethics - 2.0 CH
Moderator: Jesus Rodolfo Jimenez-Andrade, Case Western Reserve University

Judicial Interpretation of Hobby versus Business Activities: An Analysis of Treasury Regulation §1.183-1(b) from 2005 to 2015
John Cook, Wright State University
Kathryn E. Easterday, Wright State University
Sarah Jean Webber, University of Dayton
Discussant: TBD

The Dramaturgy of Earnings Guidance: An Institutional Analysis of a Soft Landing
Thomas Alfred King, Case Western Reserve University
Timothy J. Fogarty, Case Western Reserve University
Discussant: TBD

Agency Theory, Corporate Governance and Reputational Scandals: Executives vs. Internal Auditors
Jesus Rodolfo Jimenez-Andrade, Case Western Reserve University
Timothy J. Fogarty, Case Western Reserve University
Discussant: TBD


6:00 pm - 6:30 pm

Reception with Effective Learning Strategies Display

Poster 1: Challenging and Changing Mindsets through Interventions in an Ethics & Professionalism Class
Marsha M. Huber, Youngstown State University

Poster 2: Learning Outside of the Classroom
Patricia B. Abels, The University of Findlay

Poster 3: Using Directed Reading Guides in the Introductory Courses to Motivate Student Preparation and Comprehension
Karen W. Braun, Case Western Reserve University


6:30 pm - 8:00 pm

Dinner and Awards
White Castle – All This from a 5-cent Hamburger!
Presenter: Russell J. Meyer, White Castle, Inc

Saturday, May 13, 2017
   
7:00 am - 8:00 am

Breakfast with Research Round Table Forum
Accounting - 1.2 CH

Table 1:
Analyzing Pedagogical Approaches Used in Second Auditing Courses
Alan Reinstein, Wayne State University
Natalie T. Churyk, Northern Illinois University

Infusing Ethics in Managerial/Cost Accounting Classrooms: A Teaching Resource

Deidre Liedel, The University of Toledo
Ira Annisa Abdullah, Robert Morris University
Karen Green, The University of Toledo

IFRS and U.S.: Economics or Politics?
Avinash Arya, William Paterson University
Priya Nagaraj, William Paterson University

Table 2:
Board Gender Diversity and Dividend Policy in Australian Listed Firms: The Effect of Ownership Concentration
Ernest Gyapong, Massey University

Financial Reporting Transparency, Information Asymmetry, and Cost of Equity: Evidence from New Listing Firms

Pervaiz Alam, Kent State University
Yang Cheng, Kent State University

The Impact of Lean Implementation and Board Composition on Healthcare Outcomes
Hassan Hassab-Elnaby, The University of Toledo
Amal A Said, The University of Toledo
Huilan Zhang, Shippensburg University


7:45 am - 8:20 am

Business Meeting


8:20 am - 8:50 am

President's Welcome
Speaker: Amal Said, The University of Toledo

Plenary Session
Imagining Our Future: Envisioning Our Second Century
Speaker: Anne Christensen, AAA President-Elect, Montana State University


9:05 am - 10:45 am

Concurrent Sessions

Session 4.01: Using Empathy and Design Thinking to Redesign your Class
Specialized Knowledge and Applications - 2.0 CH
Presenter: Marsha M. Huber, Youngstown State University

Session 4.02: Teaching Techniques and Tips: Strategies for Today’s Classroom and Learners
Specialized Knowledge and Applications - 2.0 CH
Panelist: Gail Hoover King, Purdue University Northwest 

Session 4.03: Potpourri (Public Interest, Government and Nonprofit, Diversity)
Accounting (Governmental) - 2.0 CH
Dialogue Session Facilitator: Dara M. Marshall, Miami University

National Culture and Female Leader Selection: Evidence from Microfinance Institutions Around the World
Ernest Gyapong, Massey University

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

Impact of New European Union Accounting Rules on the Public Accounting Profession
Alan Reinstein, Wayne State University
Barbara Apostolou, West Virginia University

Internal Auditor Role Conflicts and Coping: Impacts of Implicit Beliefs and Interpersonal Affect
Jill Cadotte, Case Western Reserve University

Session 4.04: Auditing 3
Auditing - 2.0 CH
Moderator: TBD

Big 4 Client Portfolios: Are they Equivalent?
Renee Flasher, Ball State University
James Schmutte, Ball State University
Discussant: TBD

The Impact of Audit Firm Signature on Jury Perception of Negligence
Aaron Wilson, Ohio University
Michael Chapman, Ohio University
Discussant: TBD

The Association between the Affecting Factors in Audit Task Process and Litigation Risk in Egypt

Ragia Shelih, The University of Toledo
Sayed Saleh, Suez Canal University
Ahmed Zaky, Suez Canal University
Discussant: TBD

Session 4.05: Audit and Accounting Information Systems
Auditing - 2.0 CH
Moderator: Jadallah Azmi Jadallah, Kent State University

Auditor Independence and Restatement Magnitude
Jadallah Azmi Jadallah, Kent State University
Discussant: Anthony Bucaro, Case Western Reserve University

Does Audit Opinion Signature Method Matter? It Does if You are Concerned with Credibility
Aaron Wilson, Ohio University
Michael Chapman, Ohio University
Discussant: TBD

The Effect of Audit Committee Chair and Audit Committee Characteristics on Auditor Dismissal in a Going-Concern Context
Assma M. Sawani, University of Colorado Colorado Springs
Discussant: Jeremy Cripps, The University of Findlay


10:45 am - 11:15 am

Break


11:15 am - 12:30 pm

Concurrent Sessions

Session 5.01: Experiential Sharing: Defining Moments and Teaching Tips
Specialized Knowledge and Applications - 1.5 CH
Presenters: Natalie T. Churyk, Northern Illinois University
David E. Stout, Youngstown State University
[Formerly Session 1.01]

Session 5.02: Data Driven Decisions in Accounting Education
Specialized Knowledge and Applications - 1.5 CH
Presenter: Gail Hoover King, Purdue University Northwest

Session 5.03: International Accounting
Accounting - 1.5 CH
Moderator: John Nowland, Illinois State University

PCAOB Inspection and Audit Quality: Evidence from Chinese IPO Firms
Pervaiz Alam, Kent State University
Yang Cheng, Kent State University
Discussant: John Nowland, Illinois State University

Director Attendance Around the World
John Nowland, Illinois State University
Discussant: Renee M. Castrigano, Gannon University

Segment Earnings Reporting and Managerial Incentives: Evidence from Foreign Firms Cross-Listed in the U.S.
Fangjun Sang, Kent State University
Pervaiz Alam, Kent State University
Timothy Paul Hinkel, Kent State University
Discussant: Jeremy Cripps, The University of Findlay

Session 5.04: Management Accounting 2
Accounting - 1.5 CH
Moderator: Yang Cheng, Kent State University

A Longitudinal Investigation of Reference Points: The Impact of Expectations on Risk-Taking Behavior Lee Kersting, Northern Kentucky University
Discussant: TBD

Sticking with "Sticks:" The Legitimacy of Informal Controls in a Management Control Setting Jing Davis, The Ohio State University
Discussant: Yang Cheng, Kent State University

The Effect of Board Diversity on the Subjectivity Adoption in Executives Incentive Contracts: Evidence from Petroleum Refining Industry
Yang Cheng, Kent State University
Discussant: Kristine M. Brands, Regis University


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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