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2018 Mid-Atlantic Region Meeting

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Reviewers

   
Thursday, May 10, 2018
  
9:00 am-10:30 am Workshop 1: AICPA Audit Data Standards
Auditing - 1.8 CH
Presenter: Clinton E. White, University of Delaware
  
10:45 am-12:00 pm Workshop 2: Hot Topics in Financial Planning
Specialized Knowledge - 1.5 CH
Presenter: Peter Jeffrey Christakos, Monmouth University
  
12:00 pm–5:00 pm Doctoral Consortium
Personal Development - 4.8 CH
  
12:30 pm–4:00 pm Sagamore Spirit Tour - Canceled
  
2:00 pm-6:00 pm Workshop 3: Accounting IS Big Data: A How-To Workshop
Specialized Knowledge - 4.5 CH
Presenters: Guido L. Geerts, University of Delaware
Chris Helmus, Tableau
William Watkins, Tableau
  
4:00 pm–8:00 pm Table Top Displays
 with    
  
6:30 pm–8:00 pm Welcome Reception
  
Friday, May 11, 2018
  
7:00 am–4:00 pm

Table Top Displays

AICPA with MACPA, Wiley

  
7:00 am–8:00 am Continental Breakfast
  
8:00 am–8:10 am President’s Welcome
Jan Williams, University of Baltimore
  
8:10 am-9:05 am

Limitless Possibilities: Technology and Tomorrow's Profession
Personal Development - 1.0 CH
Speaker:  Kimberly Ellison-Taylor, CPA, CGMA, Immediate Past Chair of the AICPA Board of Directors and Global Accounting Strategy Director for the Financial and Professional Services Industries for Oracle America

  
9:15 am–10:15 am Perspective on High-Quality Teaching from the Cook Prize Winners
Personal Development - 1.2 CH
Speaker: Edmund Outslay, Michigan State University
  
10:15 am–10:45 am Break
  
10:45 am–12:00 pm Concurrent Sessions

1.01: Challenges Faced by Accounting Faculty Teaching Courses Online
Personal Development - 1.5 CH
Moderator: Arundhati Rao, Towson University

Panelists: Eugene Herschal Cantor, University of Maryland
Shifei Chung, Rowan University
Gregory B. Gaynor, University of Baltimore
John Peter Krahel, Loyola University Maryland

1.02: Embedding Big Data and Analytics into your Courses and Curriculum
Specialized Knowledge - 1.5 CH
Presenter: Guido L. Geerts, University of Delaware

1.03: Taxation
Taxes - 1.5 CH
Moderator: Charles J. Russo, Towson University

Factors Contributing to Tax Refund/Payments of Inner City Baltimore Residents
Loretta Baryeh, Coppin State University
Hyacinth Ezeka, Coppin State University
Discussant: John S. Treu, West Virginia University

Tattoos and Their Impact on the Potential Hiring of Accounting and Finance Professionals
Seth Hammer, Towson University
Arundhati Rao, Towson University
Discussant: Charles J. Russo, Towson University

Tax Aggressiveness and Political Corruption
Lauren A. Cooper, West Virginia University
Chase Michael Potter, Washington University in St. Louis
John S. Treu, West Virginia University
Discussant: Seth Hammer, Towson University

1.04: Financial Reporting - Cash Flow
Accounting - 1.5 CH
Moderator: Mostafa M. Maksy, Kutztown University of Pennsylvania

Cash Flow Restatements: Stock Market Reaction to Overstated versus Understated Restatements
Dana Y. Hollie, Louisiana State University
Shaokun (Carol) Yu, Northern Illinois University
Elio Alfonso, Florida International University
Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania

Funding Implications of Normal and Excessive Profitability in the Nonprofit Sector
Zhanel DeVides, Rutgers, The State University of New Jersey, Camden
Erica Harris, Villanova University
Discussant: Russell Barber, Louisiana State University

Is Free Cash Flow Value Relevant? The Case of the U.S. Financial Institutions Sector
Mostafa M. Maksy, Kutztown University of Pennsylvania
Discussant: Xudong Li, Monmouth University

1.05: Earnings Management and Information Asymmetry
Accounting - 1.5 CH
Dialogue Session Facilitator: Nancy Uddin, Monmouth University

Audit Quality, SOX, and Asymmetric Information
Dona Siregar, SUNY College at Oneonta
Kai Chen, SUNY College at Oneonta

Do Insiders Manage Earnings Around IPO Lockup Expiration?

Minna Yu, Monmouth University
Lizhong Hao, University of Portland

What Incentivizes Managers to Engage in Financial Misreporting? An Analysis of Stock Delta, Option Delta and Vega
Jay Junghun Lee, University of Massachusetts Boston
Bo Xu, University of Massachusetts Boston
  
12:00 pm–1:30 pm Business Meeting and Lunch
Personal Development - 1.0 CH

Introduction
Speaker: Jan L. Williams, University of Baltimore

AICPA Academic and Student Engagement: Research, Strategy and Resources Update
Speaker: Yvonne Hinson, Ph.D. CPA, CGMA, AICPA

1:45 pm–3:25 pm Concurrent Sessions

2.01: Challenges Faced by Four Year Institutions that Accept Transfer Students from Community Colleges
Personal Development - 2.0 CH
Moderator: Arundhati Rao, Towson University

Panelists: Eugene Herschal Cantor, University of Maryland
Kate Demarest, University of Baltimore
Sharon G. Finney, Morgan State University
Alice Lawrie Gardner, Anne Arundel Community College

2.02: Converting Best Teaching Practices into Scholarship that Counts
Personal Development - 2.0 CH
Presenter: Gail Hoover King, Purdue University Northwest

2.03: Auditing - Internal Control
Auditing - 2.0 CH
Moderator: Botao Chen, University of Maryland Eastern Shore

An Internal Control Opinion and Loan Officers’ Risk Assessments and Decisions: The Moderating Role of an Auditor Independence Clarification
Botao Chen, University of Maryland Eastern Shore
Quinton Booker, Jackson State University
Discussant: James A. Bell, Kennesaw State University

Internal Control Weaknesses and Firm Operations: The Case of Accounts Receivables
Mohammad Tavakolifar, Morgan State University
Lucas Dille, Morgan State University
Discussant: Quinton Booker, Jackson State University

Shareholder Value Implications of the Internal Audit Function
Bo Liu, The University of Texas at Dallas
Discussant: Botao Chen, University of Maryland Eastern Shore

2.04: Financial Reporting - Disclosure
Accounting - 2.0 CH
Moderator: Edward Sul, The George Washington University

A Matter of Attention: Evidence from Form 20-F econciliation Elimination and Timeliness of 20-F Filings
Edward Sul, The George Washington University
Jedson P. Pinto, The University of North Carolina at Chapel Hill
Discussant: Christina M. Olear, The Pennsylvania State University Brandywine

Measuring Investment Opportunities Using Financial Statement Text

Hoa Tran, Temple University
Sudipta Basu, Temple University
Xinjie Ma, Temple University
Discussant: Wan-ting Wu, University of Massachusetts Boston

The Timing of Patent Disclosure and Cost of Equity Capital
Muhammad Mujibul Kabir, McMaster University
Discussant: Edward Sul, The George Washington University

2.05: Financial Reporting - International Evidence
Accounting - 2.0 CH
Moderator: Minna Yu, Monmouth University

Asset Impairments and Tunneling in an Emerging Market
Hua Lee, Hong Kong Shue Yan University
Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania

Corporate Governance, Earnings Management and Firm Performance: An International Comparison
Hong Kim Duong, Salisbury University
Helen Kang, UNSW Sydney
Stephen Brian Salter, Middle Tennessee State University
Discussant: Rebecca Attah, AHCCMS

Do Analyst Forecasts Help Investors Assess the Valuation Implications of Accruals? International Evidence
Minna Yu, Monmouth University
Discussant: Wen-Wen Chien, SUNY Old Westbury

Ghanaian Bank Performance and Ownership, Size, Risk, and Efficiency
Rebecca Attah, AHCCMS
Roger William Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury
Discussant: Hong Kim Duong, Salisbury University
  
3:25 pm–3:55 pm Break
Sponsored by:
  
3:55 pm–5:35 pm Concurrent Sessions

3.01: Tools to Use for Asynchronous and Synchronous Learning
Specialized Knowledge - 2.0 CH
Presenters: Veronica Paz, Indiana University of Pennsylvania
Timothy S. Creel, Harding University

3.02: Sharing Best Teaching Practices Panel
Specialized Knowledge - 2.0 CH
Moderator: Gail Hoover King, Purdue University Northwest

Panelists: Ahmed M. Ismail, Dutchess Community College
M. Athar Murtuza, Seton Hall University

3.03: Auditing
Auditing - 2.0 CH
Dialogue Session Facilitator: Michelle Kusaila, Central Connecticut State University

Accrual Intensity and the Choice of Auditor Industry Specialist
Linxiao Liu, University of West Georgia
Wael Aguir, The University of Texas Rio Grande Valley
Emeka T. Nwaeze, The University of Texas at San Antonio

Auditor Pricing of Reverse Stock Split Firms: Delisting Risk, Effort, or Both?
Kathleen Rankin, Morgan State University
Deborah Smith, Cleveland State University
Kimberly C. Gleason, American University of Sharjah
Bilal Makkawi, Morgan State University

Beyond Delivery Method: Does the Big Five Matter in Accounting Performance
Michelle Kusaila, Central Connecticut State University
Lawrence P. Grasso, Central Connecticut State University
Mary M. McCarthy, Central Connecticut State University

Overall Rates and Sample Selectivity: Possible Estimators for PCAOB’s Randomization Project
Jonathan A. Cook, PCAOB

The Effects of Time Pressure on Audit Effort and Audit Risk: An Analysis of Audit Fees Surrounding the Accelerated Filing Regulation
Kristyn Calabrese, Rutgers, The State University of New Jersey, Newark

3.04: Financial Reporting - Quality
Accounting - 2.0 CH
Moderator: Tesfaye Lemma, Towson University

Common and Idiosyncratic Earnings, Return Variance and the R&D Impact
Dimos Andronoudis, University of Bristol
Christina Dargenidou, University of Exeter
Eirini Konstantinidi, The University of Manchester
Discussant: Xingpei Chen, The George Washington University

Is Integrated Reporting Associated with Corporate Financing Decisions? Some Empirical Evidence
Tesfaye Lemma, Towson University
Arifur Khan, Deakin University
Mohammad Badrul Muttakin, Deakin University
Dessalegn Mihret, Deakin University
Discussant: Zhanel D. DeVides, Rutgers, The State University of New Jersey, Camden

The Effect of Block-Holders on Financial Reporting Quality: Evidence from Cross-Holding Ownership
Xiangpei Chen, The George Washington University
Discussant: Jung Yuen Kim, Rutgers, The State University of New Jersey, Camden

Trade Credit Insurance, Earnings Quality and uditor Selection
Songsheng Chen, Beijing Institute of Technology
Jun Guo, Rutgers, The State University of New Jersey, Camden
Liyuan Yan, Renmin University of China
Yingying Tian, Renmin University of China
Discussant: Dimos Andronoudis, University of Bristol

3.05: Earnings Management - Cases
Accounting - 2.0 CH
Dialogue Session Facilitator: Andrieta Pritchett, Walden University

Channel-Stuffing Reinvented: Earnings Management in oshiba’s Personal Computers Division
Amitabh Dugar, Bridgeway Capital Management
Mahendra R. Gujarathi, Bentley University

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

Shared Service Center Strategies in Public Sector
Andrieta Pritchett, Walden University
Roger William Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury

Small Retail Business Strategies to Detect and Prevent Employee Fraud
Comfort Akuh, Walden University
Roger William Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury

Tesla, Non-GAAP Financial Measures, and the Securities & Exchange Commission’s Challenge: A Case Study Illustration
Russell Engel, Southern Connecticut State University
James Vincent Aselta, Southern Connecticut State University
  
6:00 pm–7:30 pm Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH

Poster 1:
A Proposal for a Blended Teaching Method in Financial Accounting to Engage Students
Gregory John Krivacek, Robert Morris University

Poster 2:
Debit and Credit Rules: A Memory Tool
Ahmed M. Ismail, Dutchess Community College

Poster 3:
Designing a Comprehensive Question for Connecting Topics in Managerial Accounting
Ali M. Sedaghat, Loyola University Maryland
Jeffrey Lewis Hillard, Stevenson University

Poster 4:
The CEO Wants What?: A Business Simulation to Develop Effective Technical Oral Communication Skills in Undergraduate Accounting Students
Rodney Sauder, Messiah College

Poster 5:
Engaging Students via Innovation to Effectively Impact Accounting Students and Accounting Programs
Robert L. Webster, Ouachita Baptist University

Poster 6:
Incorporating Writing into Auditing Classes Using English Writing Tools

Veronica Paz, Indiana University of Pennsylvania

Poster 7:
Using FASB’s Proposed Standards to Enhance Students Understanding of GAAPs
Ramesh Narasimhan, Montclair State University
Shifei Chung, Rowan University
  
Saturday, May 12, 2018
  
7:00 am–8:00 am Breakfast with Roundtable Forum
Accounting - 1.0 CH

Table 1: Teaching and Learning
The Impact of Flipped Classroom on Students’ Self- Efficacy: An Investigation in Accounting
Mohammad Tavakolifar, Morgan State University

The Importance of Soft Skills Training for Accountants
Tonja Gardner, Walden University
Roger William Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury

The Power of Social Media on Student Retention and Satisfaction
Kathleen Rankin, Morgan State University

Table 2: Field Study and Case
Information and Communications Technologies (ICTs) in Rural Small Businesses: Antecedents and Consequences of Technology Adoption

Kalinga Jagoda, University of Guelph

Table 3: CPA - The Profession
An Alternate State in Mind: The Effect of Out-of-State CPA Exam Candidates and their Effect on State-Level Exam Pass Rates
Gregory B. Gaynor, University of Baltimore
Phillip J. Korb, University of Baltimore

The Reporting of Non-GAAP Income by the S&P 100
Theresa F. Henry, Seton Hall University
David A. Rosenthal, Seton Hall University
Rob R. Weitz, Seton Hall University

Whistleblowing by the CPA: Legality vs. Ethics
Gregory John Krivacek, Robert Morris University

Table 4: Tax and Regulation
Applying the Supreme Court’s Ruling on the Fiduciary Duty to Continuously Monitor Plan Investments

Mark Aquilio, St. John’s University

Firms’ Non-Reliance Judgment, Restatement Venue Choice, and Litigation Risk
Philip Chung, Christopher Newport University

The Deduction for Qualified Business Income of Pass- Through Entities under Section 199A
Charles J. Russo, Towson University
  
  
8:20 am–8:50 am Plenary

Introduction
Speaker: Nancy Uddin, Monmouth University

Pathways to a Sustainable Future
Speaker: David Burgstahler, University of Washington
  
9:05 am–10:45 am

Concurrent Sessions

4.01: Enthusiastically Using H5P for Interactivity in the Classroom
Specialized Knowledge - 2.0 CH
Presenters: Veronica Paz, Indiana University of Pennsylvania
Amy Igou, University of Northern Iowa

4.02: Data Driven Decisions in Accounting Education
Specialized Knowledge - 2.0 CH
Presenter: Gail Hoover King, Purdue University Northwest

4.03: Managerial Accounting Issues
Accounting - 2.0 CH
Dialogue Session Facilitator: Robert Felix, University of Baltimore

An Integrated Approach to Management Control Systems Design in Service Organizations: An Exploratory Case Study

Kalinga Jagoda, University of Guelph
Ruoyi Wang, University of Guelph

Integrating Managerial Accounting Concepts and Computations for Student Success
Jeffrey Lewis Hillard, Stevenson University
Ali M. Sedaghat, Loyola University Maryland

Managerial Ability and Discontinued Operations
Christopher J. Skousen, Utah State University
Li Sun, The University of Tulsa
Kean Wu, Rochester Institute of Technology

Strategic Supplier Selection and Development in Small and Medium Size Enterprises: An Exploratory Study
Kalinga Jagoda, University of Guelph

The Advising Role of Busy Directors in Complex Business Transactions: Evidence from the Formation of Strategic Alliances
Robert Felix, University of Baltimore
Sebahattin Demirkan, Morgan State University
Nan Zhou, Binghamton University, SUNY

4.04: Financial Reporting - CEO and Acquisition
Accounting - 2.0 CH
Dialogue Session Facilitator: Afua A. Agyekum, Morgan State University

Accounting for Management Reversals: Evidence from Short Selling and Acquisition Abandonment
Eo Jin Lee, Texas Tech University

CFO Tenure, Accounting Expertise, and Earnings Management
Li Gao, University of Massachusetts Boston
Jay Junghun Lee, University of Massachusetts Boston
Yong-Chul Shin, University of Massachusetts Boston

Financial Performance and CEO Compensation-An Analysis of Fraud Indicated Firms
Bea B.H. Chiang, The College of New Jersey

Goodwill Recognition upon Business Combination and CEOs’ Reporting Incentives
Kang Cheng, Morgan State University
Rasha M. Elbolok, Suez Canal University

The Moderating Role of Director Compensation on the Effect of Acquisition on CEO Compensation of Acquiring Firms
Afua A. Agyekum, Morgan State University
Huey-Lian Sun, Morgan State University

4.05: Financial Reporting - Innovative Issues
Accounting - 2.0 CH
Dialogue Session Facilitator: James Potepa, The George Washington University

Corporate Governance and Financial Disclosure: The Case of Stealth Restatements
Kathleen Rankin, Morgan State University
Mohammad Tavakolifar, Morgan State University

Do Analyst Minions Matter?
Menghai Gao, The George Washington University
Yuan Ji, The Hong Kong Polytechnic University
Oded Rozenbaum, The George Washington University

Innovation Worth Buying: The Fair Value of Innovation Benchmarks and Proxies
James Potepa, The George Washington University
Kyle Welch, The George Washington University

Mispricing of Really Dirty Surplus and the Trading Behavior of Short Sellers
Hyun (Shana) A. Hong, University of California, Riverside
Thomas Kim, The University of Tulsa
Barry Mishra, University of California, Riverside

Portfolio Concentration and Trading on Industry-Specific Information: An Analysis of Customer Complaints in the Auto Industry
Abdullah Kumas, University of Richmond
Marshall A. Geiger, University of Richmond
Sami Keskek, University of Arkansas

  
10:45 am–11:15 am Break
  
11:15 am–12:30 pm Concurrent Sessions

5.01: Show & Tell: Infographics to Keep and Sustain Engagement
Specialized Knowledge - 1.5 CH
Presenters: Veronica Paz, Indiana University of Pennsylvania
Lynnan Mocek, Indiana University of Pennsylvania

5.02: What If Accounting Courses and Curriculum were the “Vision Model?”
Specialized Knowledge - 1.5 CH
Presenter: Gail Hoover King, Purdue University Northwest

5.03: Public Interests
Regulatory Ethics - 1.5 CH
Moderator: Martin Freedman, Towson University

Accounting Irregularity, Improper Revenue Recognition and Auditor Litigation
Nana Yamfo Amoah, Rollins College
Isaac Bonaparte, Towson University
Muniratu Kelly, Morgan State University
Bilal Makkawi, Morgan State University
Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania

Regulating Carbon Emissions in Electric Utility Plants: Is RGGI More Effective Than Voluntary Emission Reduction Initiatives?
Yu Cong, Morgan State University
Martin Freedman, Towson University
Jin Dong Park, Towson University
A.J. Stagliano, Saint Joseph’s University
Discussant: Roger W. Mayer, SUNY, Old Westbury

5.04: Accounting Information Systems
Information Technology - 1.5 CH
Dialogue Session Facilitator: Cecilia (Qian) Feng, Stony rook University, SUNY

An Evaluation of Repeated Material Weakness Disclosures
William G. Heninger, Brigham Young University
Mason Snow, Arizona State University

Auditors’ Response to Classification Shifting: Evidence from U.S. Firms
Mai Dao, The University of Toledo
Hongkang Xu, University of Massachusetts Dartmouth
Trung Huy Pham, Kent State University

Do Analysts Warn Investors about Future Breaks in Earnings Strings?
Zhanel DeVides, Rutgers, The State University of New Jersey, Camden
Vadim Balashov, Rutgers, The State University of New Jersey, Camden

The SEC’s XBRL Mandate and Investment Efficiency
Cecilia (Qian) Feng, Stony Brook University, SUNY
Chansog Francis Kim, Stony Brook University, SUNY

5.05: Financial Reporting - Profit and Loss
Accounting - 1.5 CH
Dialogue Session Facilitator: Russell Barber, Louisiana State University

Passive Ownership and Earnings Manipulation
Gulnara Rashatovna Zaynutdinova, West Virginia University
Ahmed Baig, Texas Tech University
Jared DeLisle, Utah State University

Selling, General, and Administrative Cost Stickiness and GDP Predictions
Russell Barber, Louisiana State University
 

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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