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2017 Western Region Meeting

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Thursday,  April 6, 2017
   
1:00 pm - 4:00 pm San Francisco City Hall Tour  Cancelled

2:45 pm - 4:00 pm Doctoral Student Faculty Interchange I
Accounting - 1.5 CH
Moderator: Yonca Ertimur, University of Colorado Boulder

The Determinants of Repatriation: A Post-AJCA Study
Kimberly Krieg, University of Oregon
Steven Roy Matsunaga, University of Oregon
Ryan James Wilson, University of Oregon
Discussant: Yonca Ertimur, University of Colorado Boulder

Explaining Future Performance of Targets after a Failed Acquisition Offer
Jean Zeng, University of California, Berkeley
David Aboody, University of California, Los Angeles
Omri Even Tov, University of California, Los Angeles
Discussant: Lucile C. Faurel, Arizona State University

Financial-Reporting Credibility and Violations of Non-Shareholder Trust
Eric Horne, University of Washington
Discussant:
Dane M. Christensen, University of Oregon

4:00 pm - 8:00 pm Table Top Displays

         

4:15 pm - 5:30 pm Doctoral Student Faculty Interchange II
Accounting - 1.5 CH
Moderator: Panos N. Patatoukas, University of California, Berkeley

Political Sensitivity and Accounting Conservatism: Evidence from the American Recovery and Reinvestment Act
Shawn X. Huang, Arizona State University
Wei Huang, Arizona State University
Yinghua Li, Arizona State University
Discussant: Jordan Schoenfeld, Utah State University

"Tainted" Executives as Outside Directors
Leah Baer, University of Colorado Boulder
Yonca Ertimur, University of Colorado Boulder
Jingjing Zhang, McGill University
Discussant: Jeremy Douthit, The University of Arizona

Fair Value Estimates and Delayed Updating
Robert Raney, University of Washington
Asher Curtis, University of Washington
Discussant: Artur Hugon, Arizona State University


6:30 pm - 8:00 pm Welcome Reception

Dinner on Your Own
   
Friday, April 7, 2017
   
7:00 am - 8:00 am Continental Breakfast
8:00 am - 9:05 am Plenary Session

Accounting at the Speed of Change
Accounting - 1.2 CH
Speaker: Kimberly Ellison-Taylor, Chairman of the AICPA Board of Directors and Global Accounting Strategy Director for Oracle America


9:15 am - 10:15 am Visual Analytics in the Classroom
Specialized Knowledge and Applications - 1.2 CH
Speaker: Chuck Hooper, Byalitics and Tableau Zen Master

10:15 am - 10:45 am Break

10:45 am - 12:00 pm Concurrent Sessions

Session 1.01: Collaborative Partnerships with Professional Organizations
Specialized Knowledge and Applications - 1.5 CH

Presenters: Sarah Bee, Seattle University
Sharon Lightner, National University
Frank Shuman, Utah State University

Session 1.02: How Big Data and Analytics Fits into Accounting Courses and Curriculum
Specialized Knowledge and Applications - 1.5 CH

Presenters: Chuck Hooper, BIAlytics and Tableau Zen Master
Robyn L. Raschke, University of Nevada, Las Vegas

Session 1.03: Doctoral Student Faculty Interchange III
Accounting - 1.5 CH
Moderator: Asher Curtis, University of Washington

Mentoring and Gender in the Equity Research Industry
Erin Jordan, Arizona State University
Discussant: Yonca Ertimur, University of Colorado Boulder

Do Intertemporal Tax Discontinuities Influence Investors’ Asset Selection Behavior?
Remington T. Curtis, The University of Arizona
Matthew Erickson, The University of Arizona
Jeff Jiewei Yu, The University of Arizona
Discussant:Steven R. Matsunaga, University of Oregon

Are Deferred Taxes a Useful Source of Financing? Examining How Firms Use Temporary Cash Tax Savings
Stephen Campbell, University of California, Irvine
Discussant: Panos N. Patatoukas, University of California, Berkeley

Session 1.04: Teaching Cases: Big Data, Non-Financial Measures and IFRS vs GAAP
Accounting - 1.5 CH
Moderator: Linda H. Chen, Washington State University

Data Analytics Tools for Optimal Allocation of Limited Business Resources from Big Data and Cost Accounting Perspectives
Di Wu, California State University, Bakersfield
Ji Li, California State University, Bakersfield
Discussant: Robin Clement, University of Oregon

Disclosure and Audit Implications of Nonfinancial Measures: A Teaching Case
Gabriel Saucedo, Seattle University
Matthew Hoag, Gonzaga University
Discussant: Naman Desai, Indian Institute of Management Ahmedabad

IFRS vs. US GAAP: Big Town Hydro’s Accounting Choices
Yan Jin, Dominican University of California
Flora Niu, Wilfrid Laurier University
Discussant: Zenghui Liu, Western Washington University

Session 1.05: Constraints and Risks: Impacts on Decision-Making and Performance
Administrative Practice - 1.5 CH
Dialogue Session Facilitator: Ozer Asdimer, University of St. Thomas

The Impact of Compliance with State Service Requirements on Local Budgetary Expenditures across Economic Cycles
Spencer T. Brien, Naval Postgraduate School
Robert J. Eger, Naval Postgraduate School

The Hospital: Determining Relevant Cost for Outsourcing Decisions
Anthony Craig Keller, Woodbury University

A Comparison of Restricted Stock Grants Between Dual-Class and Single-Class Companies
Ji Li, California State University, Bakersfield
Di Wu, California State University, Bakersfield

Risk-Taking Incentives and Cost Stickiness
Wu-Lung Li, Texas A&M International University
Ramachandran Natarajan, The University of Texas at Dallas
Yan Zhao, University at Buffalo, SUNY
Kenneth Weiyu Zheng, University of Wyoming

12:00 pm - 1:30 pm Lunch
Accounting - 1.0 CH

Improving Performance Through Standardized Sustainability Accounting
Speakers: Levi Stewart, Sector Analyst, Sustainability Accounting Standards Board (SASB)
Nicolai Lundy, Sustainability Accounting Standards Board

1:45 pm - 3:25 pm Concurrent Sessions

Session 2.01: What Technology Skills are Desired by Accounting Professionals?
Specialized Knowledge and Applications - 2.0 CH
Moderator: Gary L. Mingle, San Francisco State University

Presenters: Johanna Terronez, Grant Thornton
Brendon Bula, Tesla

Session 2.02: Developing an Accounting for Sustainability Course

Specialized Knowledge and Applications - 2.0 CH

Presenter: Kristine M. Brands, Regis University

Session 2.03: Doctoral Student Faculty Interchange IV
Accounting - 2.0 CH
Moderator: Lucile C. Faurel, Arizona State University

Gross versus Net Presentation of Derivative Financial Instruments and Credit Risk
Won Jung Kim, The University of Utah
Discussant: Asher Curtis, University of Washington

High Profile Accounting Executives and Earnings Characteristics
Ashley Nicole Skinner, University of Colorado Boulder
Discussant: Dawn Matsumoto, University of Washington

Tax Uncertainty and Marginal Tax Avoidance
Kaishu Wu, University of Oregon
Discussant: Siew Hong Teoh, University of California, Irvine

Session 2.04: Age, Youth, and Governance: Impacts on Internal Control, Audit Pricing, and Auditor Appointment
Auditing - 2.0 CH

Of Internal Control Deficiencies
Hanmei Chen, Western Washington University
Discussant: Kevin W. Hee, California State University, San Marcos

Do Auditors Price the Tone of Corporate Voluntary Disclosure?
Adam Greiner, University of Denver
Lorenzo Patelli, University of Denver
Matteo Pedrini, Catholic University of the Sacred Heart

Internal Governance and Audit Fees: Evidence from CEO-CFO Career Heterogeneity
Zenghui Liu, Western Washington University
Bo Ouyang, The Pennsylvania State University Great Valley
Xiaojie Christine Sun, California State University, Los Angeles
Yu Tony Zhang, Hong Kong Polytechnic University

The Relationship between Auditor Appointment Authority and Earnings Quality in the Indian Banking Sector
Naman Desai, Indian Institute of Management Ahmedabad
Joshy Jacob, Indian Institute of Management Ahmedabad
Monika Gupta, Indian Institute of Management Ahmedabad
Ajay Pandey, Indian Institute of Management Ahmedabad
Discussant: Yijing Lui, Washington State University

Session 2.05: Earnings Management, Managerial Ability, and Market Pricing
Accounting - 2.0 CH
Dialogue Session Facilitator: Benjamin Carl Anderson, San Jose State University

Dissecting Stock Price Momentum Using Financial Statement Analysis
Irfan Safdar, Widener University

Short-Sales Constraints and Aftermarket IPO Pricing
Panos N. Patatoukas, University of California, Berkeley
Richard Sloan, University of California, Berkeley
Yu Wang, University of California, Berkeley

Earnings Management and Firm Value: The Role of Family Firm Types
Chia-Ling Chao, National Chung Cheng University
Yen-Lin Chang, National Chung Cheng University
Sheng-Yung Wang, National Chung Cheng University
Gin-Ming Guo, National Chung Cheng University

Accounting Choices and the Legal Environment: The Impact of Dura Pharmaceuticals v. Broudo
Samuel T. Tan, University of California, Berkeley

3:25 pm - 3:55 pm Ice Cream Social Break
Sponsored by AAA Teaching, Learning and Curriculum Section

3:55 pm - 5:35 pm Concurrent Sessions

Session 3.01: Mentorship Programs
Personal Development - 2.0 CH

Presenters: Kathleen Hertz Rupley, Portland State University
Alan Keith Styles, California State University, San Marcos

Session 3.02: Converting Best Teaching Practices into Scholarship that Counts
Specialized Knowledge and Applications - 2.0 CH

Presenter: Gail Hoover King, Purdue University Northwest

Session 3.03: Papers on Managerial Decisions and Reporting Quality
Administrative Practice - 2.0 CH
Moderator: Daoping He, San Jose State University

CEO Network Size and Earnings Management
Hyun A. Hong, University of California, Riverside
Paul A. Griffin, University of California, Davis
Ji Woo Ryou, The University of Texas Rio Grande Valley
Yun Liu, Keck Graduate Institute
Discussant: Marc Cussatt, Washington State University

Earnings Disappointments and Strategic Profit Allocations in Segment Reporting
Tim D. Haight, Loyola Marymount University
Discussant: Marcus Burger, Idaho State University

Managers’ Focus on Non-GAAP Earnings: Implications for Real Activities and Accounting Choices
Henry Laurion, University of California
Discussant: Mohamed A. Elbannan, Minnesota State University Moorhead

The Good, the Bad, and the Assets: The Effect of Managerial Ability on the Quality of Net Operating Assets
Davit Adut, Seattle University
Marc Peter Picconi, College of William & Mary
Philipp Schaberl, University of Denver
Discussants: Wonik Choi, California State University, Fullerton

Session 3.04: Economic Consequences of Accounting Measurement and Disclosures
Economics - 2.0 CH
Moderator: Kuan-Chen Lin, Oregon State University

Finding Diamonds in the Rough: Analysts' Selective Coverage of LossReporting Firms
Yao Tian, San Jose State University
Discussant: Samuel T. Tan, University of California, Berkeley

Relevance versus Faithful Representation in Fair Value Accounting
Lucas Mahieux, Toulouse 1 University Capitole

The Economic Consequences of SFAS 166/167 – Evidence from Banks
Qiuhong Zhao, Texas A&M University–Corpus Christi
Dana A. Forgione, The University of Texas at San Antonio

Session 3.05: Of Accounting Quality, Debt, Cash Flows, and Climate Change
Accounting - 2.0 CH
Dialogue Session Facilitator: Dane M. Christensen, University of Oregon

Business Conditions and Cash Flows Forecast
Xiaohang Tina Wang, San Francisco State University
Ross Jennings, The University of Texas at Austin

Financial Reporting of Goodwill: Evidence from 1988–2013
Marcus Burger, Idaho State University
He Wen, University of Missouri–St. Louis

The Effects of Accounting Expertise of Board Committees on the Short and Long-Term Consequences of Financial Restatements
Jianxin Gong, California State University, Fullerton
Siyi Li, The University of Chicago
Somnath Das, The University of Chicago

Cost of Debt and Climate Change Disclosure: Switching Regression Approach to Address Selection Bias
Ying Guo, California State University, East Bay
David C. Yang, University of Hawaii at Manoa

Analyst Forecast Errors and Dividend Displacement
Somnath Das, The University of Chicago
Philipp Schaberl, University of Denver
Pradyot K. Sen, University of Washington, Bothell

6:00 pm - 7:30 pm Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH

Poster 1:
A Methodology for Developing a Case-Based Fraud Examination Course
Sara Kern, Gonzaga University
Patricia A. Johnson, Canisius College
Kevin Dow, University of Nottingham Ningbo China

Poster 2:
Plickers Use in the Classroom
Ramon P. Rodriguez, Idaho State University
Wayne A. Tervo, Murray State University

Poster 3:
Setting the Accounting Hook: Recruiting and Retaining Accounting Students through Humor and an Active Learning Classroom
Robert L. Webster, Ouachita Baptist University

Poster 4:
Strategies for Teaching a Graduate Course in Accounting Communications
Kristine M. Brands, Regis University

Poster 5:
United States Supreme Court Business Case Group Presentation
Donald Llewellyn Jones, University of Nevada, Las Vegas

Poster 6:
Whistleblowing Obligations, Protections & Rewards Related to NonPublic Companies
Rick L. Crosser, Metropolitan State University of Denver
   
Saturday, April 8, 2017
   
7:00 am - 8:20 am Breakfast and Roundtable Forum
Accounting - 1.0 CH

Table 1:
The Association Between Discretionary Accruals and Auditor Size: The Case of Ex-Andersen Clients

Andrew Gross, Southern Illinois University Edwardsville
Jamie Hoelscher, Southern Illinois University Edwardsville
Brad Reed, Southern Illinois University Edwardsville
Gregory E. Sierra, Southern Illinois University Edwardsville

Table 2:
Organizational Structure and Tax Avoidance: Multinational Evidence from Business Group Affiliation
Hyun A. Hong, University of California, Riverside
Jeong-Bon Kim, University of Waterloo
Steven Roy Matsunaga, University of Oregon
Cheong Heon Yi, City University of Hong Kong

Audit Quality and an Effort-Averse Auditor in a Competitive Audit Market
Sangphill Kim, University of Massachusetts Lowell
Taewoo Kim, California State University, San Bernardino

PCAOB Auditing Standard No. 5 Impact on Auditor Size, Auditor Dismissals and Audit Risk
Kevin W. Hee, California State University, San Marcos

The Impact of the Sarbanes-Oxley Section 404(b) Exemption on Earnings Informativeness
Larry R. Davis, University of St. Thomas
Gregory M. Trompeter, University of Central Florida
Alexey Lyubimov, Concordia University

Engagement Partners Participating in Auditing Standards Setting and Audit Quality
Tsing-Zai C. Wu, Asia University and National Cheng Kung University
Hua-Wei Huang, National Cheng Kung University
Chun Chan Yu, National Cheng Kung University
Ching-Hui Wu, National Cheng Kung University

Table 3:
Sexism, Statements, and Audits
Timothy W. Shields, Chapman University

The Effect of CEO Friendship and Compensation Saliency on Earnings Management: The Mediating Role of Social Distance
Andrea L. Gouldman, Weber State University
Lisa M. Victoravich, University of Denver

Gender and Race in U.S. Public Accounting: Evidence from the 1940 Census
Diane H. Roberts, University of San Francisco

Moral Disengagement Elements and Personality Factors in Accounting Majors: Gender Differences
Suzanne Cory, St. Mary’s University
Miranda Silva, St. Mary’s University
Thomas Reeves, Analytic Focus

Does Causally Linking Nonfinancial Measures Influence Investors’ Use of Management’s Nonfinancial Information Disclosures?
Lei Dong, Eastern Washington University
Bernard Wong-On-Wing, Washington State University

Table 4:
Applying GASB Statement No. 67 and GASB Statement No. 68 as a FASAB Promulgation
Russell Owen Parkman, National University

The Story of a Business Formation and its Downfall: Lessons Learned from a Business Failure
Nasrollah Ahadiat, California State Polytechnic University, Pomona

Table 5:
Can We Explain Accrual Accounting Valuation Models in an Uncomplicated Way?
Min Shirley Liu, The University of Southern Mississippi
Rupert Rhodd, Florida Atlantic University

A Discourse Analysis of Accounting ‘Accuracy’
Louella J. Moore, Washburn University

Table 6:
Analyst Reaction to Nonarticulation in the Statement of Cash Flows
Peter Frischmann, Oregon State University
Kuan-Chen (K.C.) Lin, Oregon State University
Dilin Wang, Oregon State University

IFRS Adoption in Korea: The Relation between Earnings and Stock Returns and Prices
Kim G. Key, Auburn University
Jeong Kim, California State University, Stanislaus

An Emperical Examination of the Rounding Phenomenon in the Reported Pro forma Earnings Daoping He, San Jose State University

8:20 am - 8:50 am Imagining Our Future: Envisioning Our Second Century
Speaker: David Burgstahler, AAA Board President, University of Washington-Seattle


9:05 am - 10:45 am Concurrent Sessions

Session 4.01: Get Hands on Experience with Tableau - Learn and Do
Specialized Knowledge and Applications - 2.0 CH
Presenter: Vikram Bandarupalli, Tableau

Session 4.02: Pulling Information for Useful Decision Making
Specialized Knowledge and Applications - 2.0 CH

Presenters: Gregory Clifton, Metropolitan State University of Denver
Connie Fajardo, National University
Russell Owen Parkman, National University

Session 4.03: Audit Quality, Pricing and Choice
Auditing - 2.0 CH
Dialogue Session Facilitator: Matthew Hoag, Gonzaga University

An Evaluation of Repeated Material Weakness Disclosures
William Heninger, Brigham Young University
Mason Snow, Brigham Young University

Competition Effects on Audit Quality and Pricing in a Non-Big 4 Market
Kourosh Amirkhani, Washington State University
Masoud Azizkhani, Australian National University and Ilam University

Does Client CSR Performance Information Influence Auditor Judgments?
Leila Emily Hickman, Washington State University

Large Shareholder Incentives and Auditor Choice
Yijing Cui, Washington State University
Kangtao Ye, Renmin University of China
Shanshan Zhang, Renmin University of China

The Cost of Articulation: Annual Report Readability and Audit Pricing
Zenghui Liu, Western Washington University
Johnny Jiung-Yee Lee, Drexel University
Eric R. Lohwasser, Drexel University
Bo Ouyang, The Pennsylvania State University Great Valley

Securities Class Actions in the United States and Canada Against Chinese Companies and their Auditors: An Empirical Investigation
Ross D. Fuerman, Suffolk University
Nancy Chun Feng, Suffolk University

Session 4.04: International Accounting: CSR Reporting Accounting and Real Impacts and IFRS Related De-Listing
Accounting - 2.0 CH
Moderator: Nancy Mangold, California State University, East Bay

CSR and Earnings Management: Evidence from India Employing New Proxy for Socially Responsible Behavior
Naman Desai, Indian Institute of Management Ahmedabad
Preet Deep Singh, Indian Institute of Management Ahmedabad
Arindam Tripathy, University of Washington, Tacoma
Avijit Bansal, Indian Institute of Management Ahmedabad
Discussant: Qiuhong Zhao, Texas A&M University–Corpus Christi

Corporate Social Responsibility and Accounting Restatements
Kathleen Hertz Rupley, Portland State University
Discussant: Lisa A.Eiler, University of Montana

How Badly Do Listed Firms Want to Avoid IFRS? Delisting Decisions in the Post-IFRS Adoption Period
Elizabeth Gutierrez, Universidad de Chile
Maria Ivanova Vulcheva, Florida International University
Maria Wieczynska, Arizona State University
Discussant: Timothy Haight, Loyola Marymount University

The Effect of Mandated CSR Disclosure on the Pollution Levels of Publicly-Traded Chinese Firms
Li Huang, Washington State University
Jeffrey Gramlich, Washington State University
Discussant: Nora Alaniz-Bouqayes, California State University, Chico

10:45 am - 11:15 am Break

11:15 am - 12:30 pm Concurrent Sessions

Session 5.01: Engaging Students in Online Programs
Specialized Knowledge and Applications - 1.5 CH

Presenters: Thomas Francl, National University
Susan Gill, Washington State University

Session 5.02: Big Data and Analytics Cases and Data Sets
Specialized Knowledge and Applications - 1.5 CH

Presenters: Robyn L. Raschke, University of Nevada, Las Vegas
Gail Hoover King, Purdue University Northwest

Session 5.03: Tax Avoidance: Motivations, Methods and Implications
Taxes - 1.5 CH
Moderator: Kaishu Wu, University of Oregon

Does Corporate Tax Avoidance Affect Cost Behavior? An Empirical Examination of Tax Avoidance and Operating Leverage
Xin Xu, University of Wyoming
Discussant: Kimberly Krieg, University of Oregon

In Pursuit of Profit: The Likely Culprit of Tax Avoidance via Tax Havens
Linda H. Chen, Washington State University
Debra Lee Sanders, Washington State University
Yunshil Cha, Washington State University
Discussant: Jennifer K. Howard, California State University, Fullerton

The Value of International Income-Shifting Opportunities to U.S. Multinational Firms
Paul Demere, University of Illinois at Urbana-Champaign
Jeffrey Gramlich, Washington State University
Discussant: Stephen Campbell, University of California, Irvine

Session 5.04: Let’s Chat: More Evidence on Post-Earnings Announcement Drift, Discretionary Accruals, Forecasting and Investing Activities
Accounting - 1.5 CH
Dialogue Session Facilitator: Ji Li, California State University, Bakersfield

Hierarchy of Earnings Thresholds Based on Discretionary Accruals
Jung Hoon Kim, Florida International University
Abhijit Barua, Florida International University
Sheng Yi, California State University, Dominguez Hills

The Timing of Rating Change Announcements
Yuan Xie, Fordham University
Pepa Kraft, New York University
Ling Zhou, The University of New Mexico

Session 5.05: More Evidence on Earnings Quality, Earnings Forecasts, Internal Control Reporting and Auditor Signature Impacts
Auditing - 1.5 CH
Dialogue Session Facilitator: Jeffrey Gramlich, Washington State University

Social Capital and Internal Control Reporting
Sang Mook Lee, Pennsylvania State University Great Valley
Myungsoo Son, California State University, Fullerton
HakJoon Song, The University of Akron

The Issuance and Informativeness of Management Long-Term Earnings Growth Forecasts
Andreas Simon, Pepperdine University
Lucile C. Faurel, Arizona State University
Tim D. Haight, Loyola Marymount University

The Relationship between Audit Committee Members’ Attendance and Earnings Quality
Naman Desai, Indian Institute of Management Ahmedabad
Joshy Jacob, Indian Institute of Management Ahmedabad
Arindam Tripathy, University of Washington, Tacoma
Preet Deep Singh, Indian Institute of Management Ahmedabad

A Consistent Research Design for Value Relevance Studies
Jian Kang, Tianjin University of Finance and Economics
Catalin Starica, University of Neuchâtel

   
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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