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We gratefully acknowledge KPMG and the KPMG Foundation for their generous support of the 2018 GNP Midyear Meeting

2018 Government and Nonprofit Section Midyear Meeting

Click Here to View the Preliminary Program

 

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

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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