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2017 Southeast Region Meeting

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Thursday,  April 27, 2017



12:45 pm – 4:00 pm

PortMiami Tour

Accounting - 1.8 CH

4:00 pm – 8:00 pm

Table Top Displays

          

       

        

   

6:30 pm – 8:00 pm

Welcome Reception

 

Friday, April 28, 2017

   

7:00 am – 4:00 pm

Table Top Displays

AICPA, BeckerRoger CPA Review,  Surgent CPA, Wiley

   

7:00 am – 8:00 am

Continental Breakfast

   

8:00 am – 9:05 am

Plenary Session #1
Second Life: From Debits and Credits to Information Security Controls, Different Uses of a Virtual World in Accounting Education
Accounting - 1.2 CH
Speaker: Steven Hornik, University of Central Florida

   

9:15 am – 10:15 am

Plenary Session 2
Visual Analytics in the Classroom
Accounting - 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: Finding the Right Learning Equation: Balancing Pedagogy and Technology in Today’s Classroom
Accounting - 1.5 CH
Presenter: Markus Ahrens, St. Louis Community College-Meramec
Cathy Scott, Navarro College

Session 1.02: How Big Data and Analytics Fits into Accounting Courses and Curriculum
Accounting - 1.5 CH
Presenter: Chuck Hooper, BIAlytics and Tableau Zen Master

Session 1.03: Doctoral Student Faculty Interchange: Part I
Accounting - 1.5 CH
Moderator: Sandria S. Stephenson, Kennesaw State University

Does an Analyst’s Access to Information Vary with the Favorableness of Their Language When Speaking to Management?
Jonathan Andrew Milian, Florida International University
Discussant: Babak Mammadov, Florida Atlantic University

Informal Management Control Systems: The Effects of Organizational Value Statements and Economic Incentives on Employees’ Performance
Kazeem Olalekan Akinyele, University of Central Florida
Discussant: Cassandra Ruth Estep, Emory University

Leverage, Optimum Leverage and Audit Pricing
Abhijit Barua, Florida International University
Md Safayat Hossain, Florida International University
Discussant: Robert J. Resutek, The University of Georgia

The Effects of Psychological Ownership on Specialists’ Judgments and Communication in Audit Teams
Cassandra Ruth Estep, Emory University
Discussant: Kazeem Olalekan Akinyele, University of Central Florida

The Invisible Hand: Corporate Culture and Its Implications for Earnings Management
Babak Mammadov, Florida Atlantic University
Discussant: Jonathan Andrew Milian, Florida International University

The Relation between R&D, Earnings Growth, Operating Leverage, and Stock Returns
Robert J. Resutek, The University of Georgia
Discussant: Md Safayat Hossain, Florida International University


Session 1.04: Auditing Opinions and Specialized Auditors
Auditing - 1.5 CH
Dialogue Session Facilitator: Brandon Holloway, East Carolina University

A Case Study on the Statistical Sensitivity of Conclusions in an Auditor’s Going Concern Report
Brandon Holloway, East Carolina University
John T. Reisch, East Carolina University

Professional Skepticism, Identification-Based Trust and Auditor Competence in the Relationship between Auditors and Clients: An Analysis Over Time
Ewald Aschauer, Johannes Kepler University Linz
Lori S. Kopp, University of Lethbridge

Specialized Auditors in Strategic Alliances
Angela K. Gore, George Washington University
Yuan Ji, George Washington University
Yanfeng Xue, George Washington University

Session 1.05: Pension Plans, Derivatives, and Clawback Provisions
Accounting - 1.5 CH
Dialogue Session Facilitator: Siddharth Bhambhwani, University of Miami

Defined Benefit Pension Plans and Cost of Equity
Robert Houmes, Jacksonville University
Daphne Wang, Jacksonville University
Thanh N. Ngo, East Carolina University
Ruth O’Keefe, Jacksonville University

Does Accounting Choice Matter? Evidence from the Accounting Treatment of Derivatives
Siddharth Bhambhwani, University of Miami

When Do Executive Clawback Provisions Have Real Claws in Action? Evidence from Conservative Accounting
Ahrum Choi, Seoul National University
Sung-Han (Sam) Lee, Iowa State University
Peter Oh, University of Southern California
Patrick Woong Ryu, The University of Georgia

On Using Sequential Equation Modelling to Test Leadership Types in the Certified Public Accounting Profession
Elad Kalay, Ariel University
Jeffrey Kantor, Ariel University
Yael Brender-Ilan, Ariel University

   

12:00 pm – 1:30 pm

Lunch
Enhancing your Career with the SEAAA
Accounting - 1.2 CH
Speaker: Lynn Clements, DBA, CPA, CFE CGMA, Dorotha C. Tanner Chair in Ethics in Business and Economics, Barney Barnett School of Business & Free Enterprise, Florida Southern College

   

1:45 pm – 3:25 pm

Concurrent Sessions
Session 2.01: Integrating Technology and Cooperative Learning in Accounting Courses: Best Practices and Challenges
Specialized Knowledge and Applications - 2.0 CH
Panelists: Aretha Y. Hill, Florida A&M University
Emma Cole, Troy University

Session 2.02: Teaching Teachers to Teach
Accounting - 2.0 CH
Presenters: Kimberly Dunn, Florida Atlantic University
Stephanie Antionette Hairston, Georgia Southern University
Mark Kohlbeck, Florida Atlantic University
Charlene Parnell Spiceland, Simmons College
J. David Spiceland, The University of Memphis

Session 2.03: In the Interest of Students
Accounting - 2.0 CH
Dialogue Session Facilitator: Lynn H. Clements, Florida Southern College

Growing Tax Experiential Learning Opportunities for Students: Accounting Practice, Academia, and the Community Partnering for a Win-Win-Win
Jenice J. Prather-Kinsey, The University of Alabama at Birmingham
James D. Byrd, The University of Alabama at Birmingham

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

Are Instructor Generated YouTube Videos Really Effective in Business Classes? A Study of Student Engagement, Motivation, Perception, and Performance
Jill D’Aquila, Jacksonville University
Daphne Wang, Jacksonville University
Angela Mattia, Jacksonville University

Internal Medicine Associates: The Going Concern of Independent Physician Practices in an Era of Healthcare Reform
Michele McGowan, Kings College
Tara Honea Saracina, Claflin University
Lucyna Witek, King’s College

Session 2.04: Auditing, Audit Quality, and Materiality
Auditing - 2.0 CH
Dialogue Session Facilitator: Arnold Schneider, Georgia Institute of Technology

The Association between Audit Fees and CEO Age
David Manry, University of New Orleans
Yun-Chia Yan, University of Texas Rio Grande Valley

Changing Fiscal Year Ends
Clark M. Wheatley, Florida International University
Angel Arturo Pacheco Paredes, Texas A&M International University

When Replacing an Audit Committee Member, Does Financial Expertise Matter to Investors?
Arnold Schneider, Georgia Institute of Technology

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

Does Audit Quality Affect an Audit Firm’s Decision to Contest PCAOB Inspection Reports?
Alexander Browne, The University of Texas at San Antonio
Dennis M. Lopez, The University of Texas at San Antonio

Session 2.05: The Environment and Pedagogy
Accounting - 2.0 CH
Moderator: Jeff Shields, The University of North Carolina at Asheville

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

Learning Styles Assessment Modalities Preferences Diagnostics (LAMP-D): A Framework of Accounting Students’ Preferred Learning Styles and Course Learning Assessments
Sandria S. Stephenson, Kennesaw State University
Discussant: Tara Honea Saracina, Claflin University

The Effect of Disclosure Regulation and Guidelines on the Association between Environmental Disclosure and Environmental Performance
Hani Tadros, Elon University
Michel L. Magnan, Concordia University
Discussant: Phillip Kamau Njoroge, Coastal Carolina University

Using Sustainability to Boost Student Engagement in the Introductory Management Accounting Course
Jeff Shields, The University of North Carolina at Asheville
Discussant: Barbara Sumrall White, University of West Florida

   

3:25 pm – 3:55 pm

Ice Cream Social Break
Sponsored by: 

   

3:55 pm – 5:35 pm

Concurrent Sessions

Session 3.01: Smart Teaching–Developing Self-Directed Learners
Accounting - 2.0 CH
Presenter: Doug Parker, Western Carolina University

Session 3.02: Big Data and Analytics Cases and Data Sets
Accounting - 2.0 CH
Presenters: Robyn L. Raschke, University of Nevada, Las Vegas
Gail Hoover King, Purdue University Northwest

Session 3.03: Doctoral Student Faculty Interchange: Part II
Accounting - 2.0 CH
Moderator: Sandria S. Stephenson, Kennesaw State University

A Dollar for a Tree or a Tree for a Dollar? The Behavioral Effects of Measurement Basis on CSR Investment Decision
Xi (Jason) Kuang, Georgia Institute of Technology
Discussant: Xin Zheng, Emory University

Do Investors Adjust for Balance Sheet Risk that Should be “Off Balance Sheet?” Evidence from Cash Flow Hedges
Jenna Feagin, The University of Georgia
Discussant: Mark Kohlbeck, Florida Atlantic University

Hand in the (Pot) Cookie Jar: Does Employee Substance Abuse Predict Financial Fraud?
Xin Zheng, Emory University
Discussant: Xi (Jason) Kuang, Georgia Institute of Technology

My Gift to You, Paid by Him: The Dark Side of Reciprocity in Hierarchical Organizations
Di Yang, Georgia Institute of Technology
Xi (Jason) Kuang, Georgia Institute of Technology
Discussant: Khim Kelly, University of Waterloo

The Effects of Subjectivity and Pay Transparency on Client Capture in Large Law Firms
Khim Kelly, University of Waterloo
Ronit Dinovitzer, University of Toronto
Hugh Gunz, University of Toronto
Sally Gunz, University of Waterloo
Discussant: Di Yang, Georgia Institute of Technology

The Influence of Family Firms on Related Party Transactions and Associated Valuation Implications
Mark Kohlbeck, Florida Atlantic University
Hye Seung Lee, Fordham University
Brian Mayhew, University of Wisconsin–Madison
Jesus Salas, Lehigh University
Discussant: Jenna Feagin, The University of Georgia

Session 3.04: Tax, Loss, and Uncertainty
Accounting - 2.0 CH
Moderator: Ashley B. Stewart, Delta State University

An Analysis of the Sources of Value Loss Following Financial Restatements
Sang Hyun Park, Augusta University
Keejae P. Hong, The University of North Carolina at Charlotte
Sukesh Patro, Northern Illinois University
Jaywon Lee, Korea Advanced Institute of Science and Technology
Discussant: Ashley B. Stewart, Delta State University

Macroeconomic Uncertainty and Voluntary Disclosure: Evidence from Guidance Reports
Oliver Binz, Duke University
Discussant: Victoria Jane Hansen, The University of North Carolina at Wilmington

Tax Compliance: Ethical Orientation, Risk Perception and the Role of the Tax Preparer
Ashley B. Stewart, Delta State University
Morris H. Stocks, The University of Mississippi
W. Mark Wilder, The University of Mississippi
Discussant: Oliver Binz, Duke University

Terror and Tax
Xinjiao Guan, National University of Singapore
Zhen Li, National University of Singapore
William J. Moser, Miami University
Haoran Xu, Renmin University of China
Discussant: Sang Hyun Park, Augusta University

Debt Constraints and Opinion Shopping
Gerard Hoberg, University of Southern California
Jungbae Kim, New York University
Peter Oh, University of Southern California
Discussant: Karen McCarron, Georgia Gwinnett College

Session 3.05: Earnings and Leases
Accounting - 2.0 CH
Dialogue Session Facilitator: Sherwood Lane Lambert, University of West Florida

Earnings Quality and Shareholders Satisfaction with the Management and Supervisory Board
Sven Hoerner, University of Würzburg

Limits to Arbitrage, Market Sentiment, and Return Patterns after Earnings Announcements
Jeremy Goh, Singapore Management University
Lisa Yang, Montana State University

Earnings Relevance of Operating Leverage Proxy using Compustat Data with Models for Predicting Future Sales Including High-Low and OLS Linear Models
Sherwood Lane Lambert, University of West Florida

FASB’s Accounting Standards Update on Leasing–A Statistical Analysis of its Impact on Financial Statements
Roberta J. Cable, Pace University
Patricia Healy, Pace University
Claudia Li, Pace University

Alliance Contracts as Governance Mechanisms: Evidence from Earnings Management and Operating Performance
Angela K. Gore, George Washington University
Yuan Ji, George Washington University
Sok-Hyon Kang, George Washington University

   

6:00 pm – 7:30 pm

Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH

A Proposal to Improve Pass Rates in Financial Accounting and Reporting I
Karen B. McCarron, Georgia Gwinnett College
Kathleen B. Pinson, Georgia Gwinnett College
Taewoo Park, Georgia Gwinnett College

Academic Dishonesty in the Accounting Curriculum
Joseph Krupka, Lander University

Bringing Data Analytics to the Governmental Accounting Classroom: A Problem Based Learning Approach
Marco Lam, Western Carolina University
Tara Mele, Western Carolina University
Doug Parker, Western Carolina University

Dissecting a Deloitte Trueblood Case Study for Effective Teaching
Irfan Safdar, Widener University

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

Using the New COSO Internal Control–Integrated Framework (2013) and Compendium Bundle in the Classroom
Susan L. Swanger, Western Carolina University

Including Cloud Based ERP and Data Analytics Software in Accounting Coursework
Mary Kay Copeland, St. John Fisher College

 

Saturday, April 29, 2017

   

7:00 am – 8:20 am

Breakfast and Roundtable Forum Session
Accounting - 1.0 CH

Table 1:

Auditing Considerations of Padding and Eating Billing Time: Ethical and Managerial Implications
Donald Lamar Ariail, Kennesaw State University
Tara J. Shawver, King’s College
Lynn H. Clements, Florida Southern College

Are Optimal Contracting and Managerial Power Competing or Complementary Views? Evidence from the Compensation of Statutory Auditors in Italy
Andrea Melis, University of Cagliari
Luigi Rombi, University of Cagliari

Summary of New EU Rules Effect on the Public Accounting Profession
Alan Reinstein, Wayne State University
Barbara Apostolou, West Virginia University

Table 2:

Should the Auditor Be Concerned about the Corporate Social Performance?
Angie M. Abdel Zaher, The American University in Cairo
Dina Abdelzaher, University of Houston–Clear Lake

Auditor Reporting Conservatism After the Global Financial Crisis
Maria Rickling, Stetson University
Michael Edward Bitter, Stetson University
Jessica West, Stetson University

Table 3:

Women on Boards and Firm Performance in Egypt: Post the Arab Spring
Angie M. Abdel Zaher, The American University in Cairo
Dina Abdelzaher, University of Houston–Clear Lake

Impression Management in Polish Letters to Shareholders
Dominika Fijałkowska, Wroclaw University of Economics
Karol Marek Klimczak, University of Navarra
Marek Pauka, Wroclaw University of Economics

The Information Content and Voluntary Disclosure Effect of EBITDA
Sok-Hyon Kang, George Washington University
Joon Seok Moon, George Washington University
Oded Rozenbaum, George Washington University
Zinan Zhu, National University of Singapore

Table 4:

Irreconcilable Differences? The FASB’s Conceptual Framework and the Public Interest
Wm. Dennis Huber, Capella 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

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

Table 5:

Managerial Ability and Stock Repurchase Completion Rates: An Empirical Investigation
Jian Cao, Florida Atlantic University
Yun Cheng, University of West Georgia
Joanna Golden, The University of Memphis
Joseph H. Zhang, The University of Memphis

Fair Value Measurements and the Informational Role of Stock Prices
Mohamed A. Elbannan, Minnesota State University Moorhead

  
8:00 am – 8:20 am Business Meeting
  

8:20 am – 8:50 am

Plenary Session
Imagining Our Future: Envisioning Our Second Century
Speaker: Bruce Behn, AAA Board Past President, University of Tennessee-Knoxville 

   

9:05 am – 10:45 am

Concurrent Sessions

Session 4.01 A: Master Budget through Financial Statements

Accounting - 1.0 CH
Presenters: Monica Mendoza, Stetson University 
Bonnie Holloway, Stetson University

Session 4.01 B: Excel Spreadsheets as a Tool for Teaching and Learning Intermediate Accounting Online
Accounting - 1.0 CH
Presenter: Christine Ann Jonick, University of North Georgia

Session 4.02: Turning Your Teaching Idea into a Publication
Accounting - 2.0 CH
Presenters: Susan E. Anderson, Elon University
Timothy Eaton, Miami University
Aundrea Kay Guess, Samford University
Scott David Vandervelde, University of South Carolina

Session 4.03: Accounting History and Forensics
Accounting - 2.0 CH
Moderator: Dale L. Flesher, The University of Mississippi

The Dockery Commission: Federal Government Accountability and the Origins of American Public Accounting
Dale L. Flesher, The University of Mississippi
Gary John Previts, Case Western Reserve University
Discussant: Wm. Dennis Huber, Capella University

The History of the Italian Board of Statutory Auditors: The Hegemonic Survival of a Unique Accounting Institution
Michael Jones, University of Bristol
Andrea Melis, University of Cagliari
Discussant: Clark M. Wheatley, Florida International University

The Townsend Journal: A Glimpse into Accounting for the Maritime Trade in 1840s Boston
Brandi Holley, The University of Mississippi
Dale L. Flesher, The University of Mississippi
Discussant: Michele McGowan, Kings College

The Association of Real Earnings Management with Audit Report Lags
Angel Arturo Pacheco Paredes, Texas A&M International University
Clark M. Wheatley, Florida International University
Discussant: Stephanie Antionette Hairston, Georgia Southern University

Session 4.04: Accounting Behavior
Accounting - 2.0 CH
Dialogue Session Facilitator: Victoria Jane Hansen, The University of North Carolina at Wilmington

Unintended Consequences of Internal Controls Over Financial Reporting
Victoria Jane Hansen, The University of North Carolina at Wilmington
Richard White, University of South Carolina

Session 4.05: Earnings Management, Investments and Corporate Fraud
Accounting - 2.0 CH
Dialogue Session Facilitator: Eric D. Bostwick, University of West Florida

Bandits and Bounties: The Intersection of Information Search and Investment Decisions
Steven Schwartz, Binghamton University, SUNY
Richard A. Young, The Ohio State University
Anthony Meder, Binghamton University, SUNY

Do State Whistleblower Laws Reduce Corporate Fraud?
Adriana S. Cordis, Winthrop University
Elizabeth M. Lambert, Winthrop University

Overhead Cost Allocation and Earnings Manipulation between Quarters
Carl S. Smith, University of Hartford
Karen Tucker Teitel, College of the Holy Cross
Susan Wahab, University of Hartford

The Beneficiaries of Earnings Management and Ethical Blind Spots
Eric D. Bostwick, University of West Florida
Patience Constance, University of West Florida

   

10:45 am – 11:15 am

Break

   

11:15 am – 12:30 pm

Concurrent Sessions

Session 5.01: Using Cases in Managerial and Cost Accounting
Accounting - 1.5 CH
Presenter: Brenda Mattison, Tri-County Technical College

5.02 Converting Best Teaching Practices into Scholarship that Counts
Accounting - 1.5 CH
Presenter: Gail Hoover King, Purdue University Northwest

Session 5.03: Tax, History, and Historical Tax
Accounting - 1.5 CH
Dialogue Session Facilitator: John T. Rigsby, Mississippi State University

Accounting’s Impact on a Historical Educator
Barbara Sumrall White, University of West Florida
Dale L. Flesher, The University of Mississippi

Taxable Income, the Civil Service, and the Civil War
John T. Rigsby, Mississippi State University
Noel D. Addy, Mississippi State University
Xiaoyan Tony Chu, Nicholls State University

Do Tax Holidays Increase Expectations of Future Tax Holidays: An Examination of Debt Issuances Pre- and Post-AJCA
Tripp Petzel, Virginia Polytechnic Institute and State University
Debra A. Salbador, Virginia Polytechnic Institute and State University

Tax-Related Restatements and Tax-Contingency Reporting
Paul N. Tanyi, The University of North Carolina at Charlotte
Hughlene Burton, The University of North Carolina at Charlotte

Session 5.04: International and Pay Incentives
Accounting - 1.5 CH
Moderator: Lou Xavier Orchard, Clayton State University
Chinese versus U.S. Investors’ Reactions to Accounting Narratives: An Experiment
Alex Yen, Boston College
Tracey J. Riley, Suffolk University
Peiyu Liao, College of the Holy Cross
Discussant: Lou Xavier Orchard, Clayton State University

Liability of Foreignness: The Impact of Elimination of the Reconciliation Requirement on International Asset Allocation by U.S. Investors
Michael T. Dugan, Georgia Regents University
Elizabeth Hendrix Turner, The University of Texas Rio Grande Valley
Clark M. Wheatley, Florida International University
Discussant: Alex Yen, Boston College

The Effects of Bonus vs. Penalty Incentives in a Laboratory Market Setting
Lou Xavier Orchard, Clayton State University
Discussant: Karen Tucker Teitel, College of the Holy Cross

Session 5.05: Stock Prices and Creditor Monitoring
Accounting - 1.5 CH
Dialogue Session Facilitator: Yun Cheng, University
of West Georgia

Dissecting Stock Price Momentum Using Financial Statement Analysis

Irfan Safdar, Widener University

Evidence on the Relation between Accounting Comparability and Stock Price Efficiency from Accrual and PEAD Anomalies
Irfan Safdar, Widener University
Anwer S. Ahmed, Texas A&M University
Michael Neel, University of Houston

Does Creditor Monitoring Affect Financial Reporting Outcomes? Evidence from a Natural Experiment
Siddharth Bhambhwani, University of Miami

Omission Bias within Corporate Reporting: Evidence from a Visual Experiment
Michael Jones, University of Bristol
Andrea Melis, University of Cagliari
Simone Aresu, University of Cagliari

 

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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