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2018 Forensic Accounting Conference

Friday, March 2, 2018
   
10:00 am – 12:00 pm

Preconference Workshop: An Original Dataset and Exercises in Audit Analytics: Using Tableau
Accounting - 2.4 CH
Presenters:
Cindy Durtschi, DePaul University; Tawei (David) Wang, DePaul University

   
12:00 pm – 1:00 pm

Lunch

Welcome

Speaker: Ronald J. Daigle, AAA FAS President, Sam Houston State University

Pathways to a Sustainable Future
Speaker:  Marc Rubin, President-Elect, AAA

   
1:00 pm – 2:30 pm

Plenary Session
Accounting - 1.8 CH

2018 SEC Priorities
Speakers: Shamoil T. Shipchandler, Director, Head of Enforcement, U.S. Securities and Exchange Commission
Terry L. Orr, Managing Director, Grant Thornton

   
2:30 pm – 3:00 pm

Break

   
3:00 pm – 5:00 pm

Concurrent Sessions

Session 1.01: Effective Learning Through Cases: Examples from the Deloitte Foundation Forensic Accounting Case Study Series
Accounting - 2.4 CH
Moderator: Kristina Chernick, Deloitte

Panelists: Matt Sherman, Deloitte Risk and Financial Advisory Services
Scott Henry, Deloitte Risk and Financial Advisory Services

Session 1.02: Forensic Education and the Accounting Curriculum
Accounting - 2.4 CH
Moderator: Carl J. Pacini, University of South Florida

State of Computer Forensics Education in the Accounting Curriculum
Michael A. Seda, Stockton University
D. Larry Crumbley, Louisiana State University
Bonita Peterson-Kramer, Montana State University

University Master’s Level Forensic Accounting Courses: What Should We Be Teaching? A View from the U.K.
Alan Graham, University of Portsmouth

A Methodology for Developing a Case-Based Fraud Examination Course
Sara M. Kern, Gonzaga University
Patricia A. Johnson, SUNY at Fredonia
Kevin E. Dow, The University of Nottingham Ningbo

Session 1.03: Fraud in Cultural and Industry Contexts
Accounting - 2.4 CH
Moderator: Lisa Jack, University of Portsmouth

An Examination of Control Fraud in Non-Banking Industries
Madeline Domino, Mercer University
Carmelita Troy, Andrews University
Crowe Horwath, St. Andrews University
Kaylie Takahashi, St. Andrews University

Foreign Corrupt Practices Act: Bribery in the Cultural Context
Tomeika Williams, Baker College Center for Graduate Studies

To Bribe or Not to Bribe: Norms and Frames of Bicultural Individuals
Pamela R. Murphy, Queen’s University
Pujawati Mariestha Gondowijoyo, Queen’s University

Session 1.04: Data Analytics and Forensic Accounting Cases
Auditing - 2.4 CH
Moderator: Jennifer Lynn Sustersic Stevens, Ohio University

A Forensic Accounting Case: A Data Analytic Mindset
Chih-Chen Lee, Northern Illinois University
Cliff Nuxoll, Sears Holding

Data Analytics for Healthcare Fraud Detection: Tricare Fraud
Devon Baranek, Rider University
Maria H. Sanchez, Rider University

Forensic Accounting and Employment Issues
Karen Grossman Tabak, Maryville University

   
6:00 pm – 7:00 pm

Reception

   
Saturday, March 3, 2018
   
7:00 am – 8:20 am

Breakfast
Accounting - 1.0 CH

Introduction
Speaker: Sridhar Ramamoorti, University of Dayton

Forensic Accounting: The Past, Present and Future
Speaker: Daniel Torpey, Partner, Ernst & Young

   
8:30 am – 10:00 am

Plenary
Information Technology- 1.8 CH

Introduction
Speaker: Chih-Chen Lee, Midyear Research Conference Program Chair, Northern Illinois University

Computer Forensics, Electronic Discovery, and Incident Response: An Introduction with Case Studies
Speaker: Dr. D. Kall Loper, Director, National Lead for Incident Response, Protiviti

   
10:00 am – 10:30 am

Break

   
10:30 am – 12:00 pm

Concurrent Session

Session 2.01: Predispositions Toward Fraud and Persuasion
Behavioral Ethics - 1.8 CH
Moderator: Patricia A. Johnson, SUNY at Fredonia

Do "Superstar" CEOs Impair Auditors' Independence and Professional Skepticism?
Oscar J. Harvin, Sam Houston State University

Evidence of Fraud from Surveys Completed by American and Canadian Public Charities
Jill M. Zuber, North Dakota State University
Margaret Andersen, North Dakota State University
Herbert Snyder, North Dakota State University

Which Personal Beliefs and Values Decrease People’s Predisposition Toward Fraud? Evidence from the World Value Survey
Natalia Maksimovna Mintchik, University of Cincinnati

Session 2.02: Management Override, Narcissism, and the Fraud Diamond
Auditing - 1.8 CH
Moderator: Sara M. Kern, Gonzaga University

Disposition-Based Fraud Model: Is Disposition Distinct from Narcissism?
Vasant H. Raval, Creighton University
Vivek Raval, University of Illinois at Chicago

Unique Characteristics of Management Override Fraud Cases
Richard A. Riley, Jr., West Virginia University
Carol C. Bishop, Georgia Southwestern State University
Dana R. Hermanson, Kennesaw State University
Jonathan Marks, Markum LLP

The Effect of Fraud Diamond Capability Measures on Fraud Occurrence
Barbara M. Arel, The University of Vermont
Larry Stark, The University of Vermont
Michael Tomas, The University of Vermont

Session 2.03: Disclosures and Corporate Social Responsibility Reporting
Accounting - 1.8 CH

Auditor Dismissals: Opaque Disclosures and the Light of Timing
Jeffrey J. Burks, University of Notre Dame
Jennifer Lynn Sustersic Stevens, Ohio University

CEO Age, Audit Fees, and the Disclosure of Internal Control Material Weakness
Yun-Chia Yan, The University of Texas Rio Grande Valley
David L. Manry, University of New Orleans
Mai Dao, The University of Toledo

Competing Motivations for Corporate Social Responsibility: Evidence from Internal Control over Financial Reporting

Curtis Farnsel, The University of Oklahoma
Mary S. Hill, The University of Oklahoma

Session 2.04: Fraud: Society, Technology, and Business Structure
Accounting - 1.8 CH
Moderator: Richard G. Brody, The University of New Mexico

End of Days Malware
Richard G. Brody, The University of New Mexico
Harold U. Chang, The University of New Mexico
Erich S. Schoenberg, The University of New Mexico

Is Society Creating Fraudsters?
Richard G. Brody, The University of New Mexico
Ryan C. Knight, The University of New Mexico
Jessica N. Nunez, The University of New Mexico

The Role of Shell Entities in Fraud and Other Financial Crimes
Carl J. Pacini, University of South Florida

   
12:00 pm – 1:30 pm

Lunch
Auditing - 1.0 CH

Welcome
Speaker: Chih-Chen Lee, Midyear Research
Conference Program Chair, Northern Illinois
University

Cybersecurity Incident Response
Speaker: Steven S. McNew, Managing Director, Forensic Advisory Services, Grant Thornton

   
1:45 pm – 3:15 pm

Concurrent Session

Session 3.01: Audit Escape Room Activity and Document Analysis in Teaching Cases
Auditing - 1.8 CH
Moderator: Alan Graham, University of Portsmouth

Davis Utilities for Life and Living, Inc.: An Audit Escape Room Activity

Kathryn A. Enget, University at Albany, SUNY
Michael V. Barnes, Truman State University

Tax Return Analysis in a Fraud Examination: The Case of the Bankruptcy Auditor
David W. O’Bryan, Pittsburg State University
Jeffrey J. Quirin, Wichita State University
Mary Goedeke, Pittsburg State University

The Ex Files
Connie O’Brien, Minnesota State University Mankato

Session 3.02: Behavioral and Numerical Analysis in Predicting Fraud
Accounting - 1.8 CH
Moderator: Chih-Chen Lee, Northern Illinois University

A Preliminary Examination of the Effectiveness of Assessment Questions in Predicting Dishonest Behavior
Kevan L. Jensen, The University of Oklahoma
Mark Wayne Smith, The University of Oklahoma

The Telltale Patterns of the Numbers Used in Fraud Schemes
Mark J. Nigrini, West Virginia University

Why Do Firm-Year Financial Statement Numbers Conform to Benford’s Law?
Huan Yin, Australian National University
Neil L. Fargher, Australian National University

Session 3.03: Timing Effects and Data Breaches

Accounting- 1.8 CH
Moderator: Cindy Durtschi, DePaul University

Earnings, Cash Flows and Accruals in the Pre-Fraud Period
Richard A. Riley, Jr., West Virginia University
Jack W. Dorminey, West Virginia University
Robert Davidson, Virginia Polytechnic Institute and
State University

Effects of Director Networks on Acquiring Firms’ Earnings Management Prior to MA: Time is Important
Thai Quoc Nguyen, University of East London

Onion Theory Analysis of Data Breaches for Accounting Firms
Christine Crawford Cheng, Louisiana State University
Renee Flasher, Ball State University
James P. Higgins, LWG CPAs & Advisors

Session 3.04: Whistleblowing, the Fraud Triangle, and Forensic Accounting
Auditing - 1.8 CH
Moderator: Madeline Domino, Mercer University

Can the Fraud Triangle Predict Fraudulent Financial Statements? Evidence from Japan
Masumi Nakashima, Chiba University of Commerce

The Effect of Organization Type and Size on Fraud Reporting via a Whistleblowing Website
Andrea Scheetz, Radford University
Joseph M. Wall, Marquette University
Aaron B. Wilson, Ohio University
Tonya Smalls, Clark Atlanta University

Why Should the Forensic Accounting Be Needed in Japan?
Masumi Nakashima, Chiba University of Commerce

   
3:15 pm – 3:45 pm

Break

   
3:45 pm – 5:15 pm

Concurrent Sessions

Session 4.01: Use of New Technologies: Blockchain and Drones
Information Technology - 1.8 CH
Moderator: Jill M. Zuber, North Dakota State University

Blockchain-Reflections on the Technology from an Accounting Perspective
Benita Maria Gullkvist, Hanken School of Economics

Meeting the Challenges Blockchain Technology Poses for Forensic Accountants: A Review
Musbaudeen Titilope Oladejo, University of Portsmouth
Lisa Jack, University of Portsmouth

The Use of Drones and Robots in the Prevention and Detection of Inventory Fraud in Retail Industry
Hossein Nouri, The College of New Jersey
Sunita S. Ahlawat, The College of New Jersey
Behrad Saleh, University of Illinois at Urbana-Champaign

Session 4.02: Cryptocurrencies, Government-Owned Companies, and Independence Risk
Accounting - 1.8 CH
Moderator: Mark Wayne Smith, The University of Oklahoma

Cryptocurrencies Are Not Necessarily Free from Fraud
D. Larry Crumbley, Louisiana State University
Joseph M. Wall, Marquette University
Lewis B. Kilbourne, Louisiana State University

Do Government-Owned Companies "Cook Their Books" to Short-Change Non-Government Shareholders?
Christine Crawford Cheng, Louisiana State University
D. Larry Crumbley, Louisiana State University

Do the AICPA Firm-Provided Safeguards Actually Increase Independence Risk?
John T. Sennetti, Nova Southeastern University
Tara J. Shawver, King’s College

Session 4.03: Using Experience and Real-Life Stories in Fraud Analysis and Teaching Manchester
Accounting - 1.8 CH
Moderator: Natalia Mintchik, University of Cincinnati

Expense Report Fraud
Karen Grossman Tabak, Maryville University

Experiences with a Fraud Audit Service Team Volunteer Opportunity
Lawrence Chui, University of St. Thomas
Diane M. Matson, University of St. Thomas

Use of Videos and Stories in Fraud Examination Courses
William Black, University of North Georgia
Don Ariail, Kennesaw State University

An Analysis of the Prosecution of Financial and Accounting Related Fraud
Heather Robinson, University of South Florida St. Petersburg
Debra Sinclair, University of South Florida St. Petersburg

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. 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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