Program | American Accounting Association

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Friday, March 9, 2018

7:00 am - 5:00 pm 7:30 am – 8:00 am	Registration Breakfast
8:00 am – 8:15 am	Welcome and Introductions Speakers: Kathryn Jervis, University of Rhode Island Karen Kitching, George Mason University
8:15 am – 8:50 am	Pathways to a Sustainable Future Marc Rubin, AAA President-Elect, Miami University of Ohio, Farmer School of Business
8:50 am - 9:05 am 9:00 am – 10:00 am	JOGNA and The kudos Online System Speaker: Vaughn Radcliffe, JOGNA Editor, Western University Should Accountants be Creative or Analytical? Accounting - 1.0 CH Speaker: Rebeka Mazzone, Chief Operations Officer at International Yacht Restoration School, School of Technology and Trades
9:50 am -10:05 am	Break
10:05 am – 11:00 am 11:00 am - 12:00 pm	Effective Audit and Audit Resolution Practices Auditing - 1.0 CH Speaker: William Bell, Senior Associate Commissioner for Administration & Finance for the Massachusetts Department of Elementary and Secondary Education and President, AGA Boston Chapter Patricia Casey, Controller, University of Rhode Island Medicaid Funding and its Impact on Hospitals Specialized Knowledge - 1.2 CH Speakers: Elena Nicolella, Executive Director, New England States Consortium Systems Organization Michael Souza, CEO and Chairman, Landmark Medical Center and the Rehabilitation Hospital of Rhode Island
12:00 pm – 1:25 pm	Lunch Introduction Kathryn J. Jervis, GNP President, University of Rhode Island Speaker: Seth Magaziner, General Treasurer, State of Rhode Island
1:30 pm – 2:30 pm	The Role of Governmental Accounting in Municipal Bond Analysis Accounting (Governmental) - 1.2 CH Speaker: Jeffrey Previdi, Vice-Chairman, Governmental Accounting Standards Board
2:30 pm – 3:45 pm	GASB Update Accounting (Governmental) - 1.5 CH Speaker: Dean Michael Mead, Governmental Accounting Standards Board
3:45 pm – 4:00 pm	Break
4:00 pm – 5:00 pm	Government and Nonprofit Education Panel: Using Cases and Other Tools in the GNP Classroom Accounting - 1.2 CH Speakers: Michael Granof, University of Texas at Austin Tammy Waymire, Middle Tennessee State University Patrick Kelly, Providence College Barry Marks, University of Houston-Clear Lake
6:00 pm – 8:00 pm	Off-site dinner at Café Nuovo
Saturday, March 10, 2018

7:00 am - 11:30 am 7:00 am – 7:55 am	Registration Breakfast/Research Roundtable Session Accounting - 1.0 CH Table 1: Compensating Controls and Agency Conflicts in the Absence of Owners: The Case of Nonprofit Charter Schools Jean R. Bradley, Texas State University Dana A. Forgione, The University of Texas at San Antonio Table 2: Do Auditors Understand Their Government Clients’ Economic Environment? Johnathon Cziffra, HEC Montréal Table 3: Federal Single Audit Case Charles Sparks, University of Alaska Fairbanks Table 4: The State of Ohio’s Auditors, the Enumeration of Population and the Project of Eugenics Cameron Graham, York University Martin Emanuel Persson, University of Western Ontario Vaughan S. Radcliffe, University of Western Ontario Mitchell Stein, University of Western Ontario Table 5: Tuition Discounting and Voluntary Financial Statement Disclosures in Not-for-Profit Higher Education Institutions Matthew Reidenbach, Pace University Kimberly Fong, Pace University
8:00 am – 9:45 am	Concurrent Sessions Session 1.01: Issues in the Municipal Debt Market Finance - 2.0 CH Moderator: Johnathon Cziffra, HEC Montréal Municipalities Disclosure and Bond Price Volatility Yulianti Abbas, Universitas Indonesia Discussant: Jacqueline Reck, University of South Florida The Association between Deferred Outflows of Resources and Deferred Inflows of Resources and Municipal Bond Borrowing Cost Jacqueline Reck, University of South Florida Linda Ragland, University of New Hampshire Discussant: Claire Yan, Rutgers, The State University of New Jersey The Information Value of Qualified and Adverse Audit Reports: Evidence from the Municipal Sector Chris Edmonds, The University of Alabama at Birmingham Ryan D. Leece, The University of Alabama at Birmingham Beth Y. Vermeer, University of Delaware Thomas E. Vermeer, University of Delaware Discussant: Brian P. McAllister, University of Colorado Colorado Springs The Moderating Effect of Disclosure Quality on Changes in the Cost of Debt: Evidence from Municipal Credit Rating Downgrades Christine Cuny, New York University Svenja Dube, New York University Discussant: Alan Keith Styles, California State University, San Marcos Session 1.02: Nonprofit Governance Accounting (Governmental) - 2.0 CH Moderator: Nancy Chun Feng, Suffolk University Active Monitors and Violations of the Bright-Line Rules: Evidence from Chinese Charitable Foundations Qingmei Xue, Saginaw Valley State University Discussant: Denise Silva Ferreira Juvenal, Pref. da Cidade do Rio de Janeiro Conflict of Interest or of Benefit? Family and Business Relationships on a Nonprofit Governing Board Colleen M. Boland, University of Wisconsin–Milwaukee Erica Harris, Villanova University Daniel Gordon Neely, University of Wisconsin-Milwaukee Discussant: Michelle Higgins Yetman, University of California, Davis Controlling for Corporate Governance in Nonprofit Research Colleen M. Boland, University of Wisconsin–Milwaukee Erica Harris, Villanova University Christine Petrovits, College of William & Mary Michelle Higgins Yetman, University of California, Davis Discussant: Linda M. Parsons, The University of Alabama The Association between Board Composition, Board Governance and Charity Care Provided by Nonprofit Hospitals Linda Ragland, University of New Hampshire Catherine Plante, University of New Hampshire Discussant: Daniel Gordon Neely, University of Wisconsin–Milwaukee
9:45 am – 10:00 am	Break
10:00 am – 11:30 am	Concurrent Sessions Session 2.01: Current Topics in Governmental Accounting Accounting (Governmental) - 1.8 CH Moderator: Claire Yan, Rutgers, The State University of New Jersey Politician’s Equity Holdings and Corporate Social Responsibility Jonghwan Kim, Bocconi University Kwangjoo Koo, The Pennsylvania State University Erie Michael Thomas Paz, Cornell University Discussant: Jean Xueqing Zhang, Virginia Commonwealth University Tax Abatement Disclosures: An Exploratory Study of Professional’s Perceptions and Early Disclosures of GASB Statement No. 77 Amy Foshee Holmes, Trinity University Mary Fischer, The University of Texas at Tyler Discussant: Charles Sparks, University of Alaska Fairbanks The Special Purpose Government Typology: Relevance to Practice Robert J. Eger III, Naval Postgraduate School Stephen C. Hansen, Naval Postgraduate School Discussant: Pamela Jean Strickland, Methodist University Session 2.02: Current Topics in Nonprofit Accounting Accounting (Governmental) - 1.8 CH Moderator: Colleen M. Boland, University of Wisconsin–Milwaukee CEO Pay Slice in the Nonprofit Sector Yuan Ji, Hong Kong Polytechnic University Tharindra S. Ranasinghe, University of Maryland Discussant: Erica Harris, Villanova University Opportunistic Financial Reporting in Higher Education Trent Stanton Henke, Texas State University Discussant: Matthew Reidenbach, Pace University The Charter School Industry: Is This Business Model Appropriate? Chevonne Alston, The University of Mississippi Dale L. Flesher, The University of Mississippi Discussants: Jean R. Bradley, Texas State University Dana A. Forgione, The University of Texas at San Antonio
11:30 am – 1:00 pm	Concurrent Session Session 3.01: Government Financial Stability and Disclosures Accounting (Governmental) - 1.8 CH Moderator: Robert J. Eger III, Naval Postgraduate School Finance Director Expertise and Local Government Financial Stability Casey Ann Camors, Texas Tech University Discussant: Angela K. Gore, The George Washington University Real Activities Management to Prevent Fiscal Deficits: Evidence from Municipal Corporations Christina Dargenidou, University of Exeter Marta de Vicente Lama, Loyola University Andalusia Beatriz Garcia Osma, Charles III University of Madrid Discussant: Ryan McDonough, Rutgers, The State University of New Jersey Year-over-Year Changes in Municipal Management Discussion and Analysis Disclosures Kevin T. Rich, Marquette University Brent Louis Roberts, Virginia Commonwealth University Joseph M. Wall, Marquette University Jean Xueqing Zhang, Virginia Commonwealth University Discussant: Tammy R. Waymire, Middle Tennessee State University Session 3.02: Donors and Nonprofit Financial Reporting Accounting (Governmental) - 1.8 CH Moderator: Laurie Corradino, University of Wyoming Increased Trust: The Effect of Disaggregated Financial Statements on Potential Nonprofit Donors Anthony Schmelzer, Ohio University Aaron Wilson, Ohio University Discussant: Julie Mercado, The University of Alabama The Downside to Nonprofit Riches: Are Donors Influenced by Nonprofits’ Available Financial Assets? Paul Anthony Wong, University of California, Davis Robert J. Yetman, University of California, Davis Discussant: Karen A. Kitching, George Mason University Assessing the Financial Stability and Effectiveness of a 501(c)(3) Organization: A Term Project. Christie Comunale, Stony Brook University Stephen Gara, Drake University Charles Barragato, Stony Brook University Discussant: Alfred Yebba, SUNY-Binghamton
1:00 pm - 2:00 pm	Lunch and Business Meeting

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

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