Menu

2018 Midwest Region Meeting

Click Here to search the Abstracts

Reviewers

Thursday, October 4, 2018

  
 1:15 pm - 4:00 pmIndiana Statehouse Tour
Accounting - 1.8 CH
   
4:00 pm – 8:00 pm

Table Top Displays

 

6:30 pm – 8:00 pm

Welcome Reception

   

Friday, October 5, 2018

   
7:00 am – 4:00 pm

Table Top Displays

AccountingPlay.com Wiley

7:00 am – 8:00 am

Continental Breakfast

8:00 am – 8:10 am

President’s Welcome
Speaker: Lori M. Olsen, Central Michigan University

8:10 am – 9:05 am

Facilitating Data-Driven Innovation: How Public-Private Collaboration Improves Outcomes
Personal Development - 1.0 CH
Speaker: Darshan Shah, State of Indiana, Management Performance Hub

9:15 am - 10:15 am

Perspective on High-Quality Teaching from the Cook Prize Winners
Personal Development - 1.2 CH
Speaker: Susan M. Curtis, University of Illinois-Urbana-Champaign

10:15 am – 10:45 am

Break

10:45 am - 12:00pm

Concurrent Sessions

1.01: Competency-Based Learning in Accounting Education
Personal Development - 1.5 CH
Presenter: Christine A. Denison, Iowa State University

1.02: Activities, Resources, and Takeaways from AAA’s Intensive Data and Analytics Summer Workshop
Specialized Knowledge - 1.5 CH
Presenter: Wendy Tietz, Kent State University

1.03: Research about Board and Strategy
Business Management and Organization - 1.5 CH
Moderator: Oksana Kim, Minnesota State University, Mankato

The Effects of Incentive Systems and Organizational Culture on Strategy Surrogation
Kazeem O. Akinyele, University of Wisconsin–Oshkosh
Discussant: Oksana Kim, Minnesota State University, Mankato

Foreign Nationals on the Board of Directors of Russian Public Companies: Are they Gatekeepers or a Lobbying Mechanism?
Oksana Kim, Minnesota State University, Mankato
Discussant: Yu-Ho Chi, The University of Tennessee at Martin

Patience in the Boardroom: Female Board Representation and CEO Performance-Induced Turnover
Oksana Kim, Minnesota State University, Mankato
Yu Flora Kuang, The University of Melbourne
Bo Qin, The University of Melbourne
Discussant: Kazeem O. Akinyele, University of Wisconsin–Oshkosh

1.04: Teaching and Learning Cases
Accounting - 1.5 CH
Moderator: Barbara W. Scofield, Washburn University

Banking and Budgeting: A Case of Integrated Learning
Anne M.A. Sergeant, Grand Valley State University
Neal VandenBerg, Grand Valley State University
Discussant: Barbara W. Scofield, Washburn University

Introducing Students to the Direct Method Statement of Cash Flows
Robert K. Trout, Coe College
Discussant: Neal VandenBerg, Grand Valley State University

The Ethical Interview: Professional Engagement in Undergraduate Accounting
Larita J. Killian, Indiana University–Purdue University Columbus
Fabiola Monje-Cueto, Universidad Privada Boliviana
Christopher Brandon, Indiana University–Purdue University Columbus
Discussant: Robert K. Trout, Coe College

1.05: Research in Financial Accounting I
Accounting - 1.5 CH
Moderator: Liya Hou, The University of Texas at Dallas

The Sarbanes-Oxley Act and Market Efficiency: A Case of 10-K Filings
Shrikant Jategaonkar, Southern Illinois University Edwardsville
Rakesh Bharati, Southern Illinois University Edwardsville
Susan Crain, Missouri State University
Discussant: TBD

Financial Reporting Consequences of Sovereign Wealth Funds’ Competing Investment Objectives
David Godsell, University of Illinois at Urbana-Champaign
Discussant: TBD

 

12:00 pm - 1:30 pm

Lunch
Personal Development - 1.0 CH

Introduction
Speaker: Richard Walstra, Dominican University

Data and Analytics - Embracing Change and Preparing Future Accountants
Speaker: Ann C. Dzuranin, Northern Illinois University

 

1:45 pm - 3:25 pm

Concurrent Sessions

2.01: Panel Session: Anatomy of a Semester
Personal Development - 2.0 CH
Panelists: Katherine Campbell, University of North Dakota
Dee Ann Ellingson, University of North Dakota
Lori M. Olsen, Central Michigan University
Matthew T. Stern, DePaul University
Richard Walstra, Dominican University

2.02: Data and Analytics for your Accounting Courses: Diving into Data and Analytics—Ways to Incorporate Data and Analytic Skills into any Accounting Course
Specialized Knowledge - 2.0 CH
Presenter: Ann C. Dzuranin, Northern Illinois University

2.03: Research in Taxation

Taxes - 2.0 CH
Moderator: Yu-Ho Chi, The University of Tennessee at Martin

Auditor Tax Advisory Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services?
Joanna Shaw, Michigan State University
Wayne L. Nesbitt, Michigan State University
Anh V. Persson, Michigan State University
Discussant: Linval Frazer, SUNY College at Old Westbury

Audit Quality Effects of PCAOB’s 2006 Tax Service Restrictions
Matthew A. Notbohm, University of North Dakota
Adrian Valencia, Florida Gulf Coast University
Discussant: Joanna Shaw, Michigan State University

Do Gatekeepers of Taxation Need More Ethics and Enforcement to Move the Needle of Compliance North?
Linval Frazer, SUNY College at Old Westbury
Discussant: Matthew A. Notbohm, University of North Dakota

2.04: Issues in Accounting I
Accounting - 2.0 CH
Dialogue Session Facilitator: Joseph Foy, SUNY College at Old Westbury

Developing a Reliable and Valid Instrument Measuring Tax Compliance and Noncompliance
Joseph Foy, SUNY College at Old Westbury
Vijay Sampath, CUNY

Earnings Management, Benchmarks, and Market Valuation
Fanghong (Jason) Jiao, Bradley University

Partnership Formation and GAAP
Barbara W. Scofield, Washburn University

2.05: The Effects of Disclosures
Accounting - 2.0 CH
Moderator: Jeff Lawrence McMullin, Indiana University Bloomington

Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language
Richard Arnold Cazier, The University of Texas at El Paso
Jeff Lawrence McMullin, Indiana University Bloomington
John S. Treu, West Virginia University
Discussant: Yadav Krishna Gopalan, Indiana University Bloomington

The Effects of Ratings Disclosure by Bank Regulators
Yadav Krishna Gopalan, Indiana University Bloomington
Discussant: Liya Hou, The University of Texas at Dallas

Too Much of a Good Thing? Mandatory Risk Disclosure and Corporate Innovation
Shiu-Yik Au, University of Manitoba
Hongping Tan, McGill University
Discussant: Jeff Lawrence McMullin, Indiana University Bloomington

 

3:25 pm - 3:55 pm Break
Sponsored by 
http://www2.aaahq.org/TeachCurr/index.cfm



3:55 pm - 5:35 pm

Concurrent Sessions

3.01 Part 1: Teaching International Financial Reporting Standards (IFRS): Comprehensive Overview of Updates to IFRS9, IFRS15, and IFRS16
Specialized Knowledge - 2.0 CH
Presenter: Patricia Ann Goedl, University of Cincinnati

3.01 Part 2: Teaching Introductory Financial Accounting with Financial Statement Analysis Projects

Presenter: Barbara W. Scofield, Washburn University

3.02: Emerging Issues Forum: Highlights from AAA’s Blockchain Technology Conference
Specialized Knowledge - 2.0 CH
Presenter: Susan V. Crosson, Center for Advancing Accounting Education, American Accounting Association

3.03: Nonprofit and International Research
Accounting - 2.0 CH
Moderator: Scott Dell, Marian University

Nonprofit Governance and Financial Reporting Quality in a Changing University Setting
Martha Louise Stilwell, University of Evansville
Discussant: Claire Deng, Ryerson University

Predicting Financial Distress in Private Colleges and Universities
Jeffrey A. Byrne, Indiana University Southeast
Discussant: Martha Louise Stilwell, University of Evansville

Social Media Attention and Earnings Management: Evidence from China
Peng Wu, Southeast University
Shan Lu, Southeast University
Claire Deng, Ryerson University
Jie Gao, Southeast University
Discussant: Sergey Komissarov, University of Wisconsin–La Crosse

3.04: Research in Auditing
Auditing - 2.0 CH
Moderator: Mfon J. Akpan, National Louis University

Auditing for Racism, Sexual Harassment and Fraud Proclivity, Proposed Models to Use to Help Avoid Discrimination Mega Losses
Jana Wilhelm, University of Kentucky
Paul Wilhelm, University of Kentucky
Discussant: Mfon J. Akpan, National Louis University

Does Internal Control Improve the Attestation Function and by Extension Assurance Services?
Linval Frazer, SUNY College at Old Westbury
Discussant: Bolortuya Enkhtaivan, Western Michigan University

The Busy Season Consequences of Non-Timely Audit Reports on Audit Reporting Lag: Exploring Office Level Domino Effects
Justyna Skomra, The Pennsylvania State University Erie
R. Drew Sellers, Kent State University
Discussant: Jana Wilhelm, University of Kentucky

The More, the Merrier? The Role of an Auditor’s Certification in Loan Pricing
Bolortuya Enkhtaivan, Western Michigan University
Zagdbazar Davaadorj, Texas A&M International University
Discussant: Justyna Skomra, The Pennsylvania State University Erie

3.05: Trading, Valuation, and Market Efficiency
Accounting - 2.0 CH
Moderator: Jonathan Black, Purdue University

Why Do Dividends Affect Valuation?
Zachary R. Kaplan, Washington University
Gerardo Perez Cavazos, Harvard University
Discussant: Jonathan Black, Purdue University

Do Analysts’ Forecasts Predict their own Forecast Error? Evidence from the Horizon of Forecasted Earnings
Charles Ham, Washington University
Zachary R. Kaplan, Washington University
Zawadi Rehema Lemayian, Washington University
Discussant: Jonathan Black, Purdue University

6:00 pm - 7:30 pm

Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH

Poster 1: Improving Engagement of Senior or Graduate Level Students
Cynthia Anna Dittmer, Coe College

Poster 2: Moving to the Cloud–Strategies of Bringing a Real-Life Case to Quickbooks Online
Yao Zhang, Robert Morris University
Jacob C. Peng, Robert Morris University
Chenchen Huang, Buffalo State College, SUNY

Poster 3: Case Study of State Government Finances—Four Good Examples and Four Basket Cases
William John Bergman, Truth in Accounting

Poster 4: The Implementation of an Accounting Student-Led Study/Tutoring Center
Caroline Burke, Western Michigan University
Dawn L. Mason, Western Michigan University

Poster 5: Team Based Learning in Management Accounting
Brittany Cord, Luther College

Poster 6: An Empirical Research on How Ratchet Effect Works in Related Parties Transaction Based under Fixed Effect Model
Davhen Wong

Saturday, October 6, 2018

   
7:00 am - 8:00 am

Breakfast with Research Roundtable Forum Session

Table 1:
Fashion Point—Cutting Out the Middlemen
Omair Haroon, Lahore University of Management Sciences
Mohammad Basharullah, Lahore University of Management Sciences

Once in a Lifetime: Analyst Teams and Crisis Events
Kathryn Brightbill, The University of Iowa

Table 2:
Students’ Use of Note Sheets on Accounting Exams
Terry Alan Baker, Wake Forest University
Carol L. Cain, Winston-Salem State University
George R. Violette, The University of Maine

Exploring Student Responses Regarding Most Difficult Coursework Prior to Financial and Managerial Accounting
Brian N. Wilson, St. Cloud State University

Table 3:
Improving Brainstorming by Improving Novice Auditors Performance in Brainstorming Sessions
Kelsey R. Brasel, Ball State University
Heather Carrasco, Texas Tech University
Marcus M. Doxey, The University of Alabama
Gary K. Taylor, The University of Alabama

Audit Completion Variance, Audit Quality and Audit Fees
Michael J. Imhof, Wichita State University
Jamie Hoelscher, Southern Illinois University Edwardsville
Scott E. Seavey, Florida Atlantic University

8:00 am - 8:20 am

Business Meeting

8:20 am - 8:50 am

Introduction
Speaker: Richard Walstra, Dominican University

The Quality of Accounting Education Research and Submissions
Speaker: Natalie T. Churyk, Northern Illinois University

9:05 am - 10:45 am

Concurrent Sessions

4.01: Part 1: Teaching with Technology: Preparing Students for the Future: Embracing Disruptive Technology in Accounting Education
Specialized Knowledge - 2.0 CH
Presenters: Markus Ahrens, St. Louis Community College, Meramec
Cathy J. Scott, Navarro College

4.01: Part 2: Teaching with Technology: Incorporating Virtual Reality in the Accounting Classroom
Presenter: Mfon J. Akpan, National Louis University

4.02: Microsoft’s Power BI Basics Part 1
Specialized Knowledge - 2.0 CH
Presenters: Guido L. Geerts, University of Delaware
Gail Hoover King, Purdue University Northwest

4.03: Research in Accounting Information Systems
Specialized Knowledge - 2.0 CH
Moderator: Cory A. Campbell, Indiana State University

Factors Impacting Organizational Performance through Increased Data Analytics
Cory A. Campbell, Indiana State University
Discussant: Yao Zhang, Robert Morris University

The Technology Committee’s Identity Crisis
Steven A. Harrast, Central Michigan University
Amy Swaney, Central Michigan University
Discussant: Cory A. Campbell, Indiana State University

4.04: Research in Management Accounting
Accounting - 2.0 CH
Moderator: Mehmet C. Kocakulah, University of Wisconsin–La Crosse

Affect and Performance under Bonus, Penalty, and Hybrid Incentive Contracts
Linda Ragland, University of New Hampshire
Lee Kersting, Northern Kentucky University
Nathan V. Stuart, University of Wisconsin–Oshkosh
Ann C. Dzuranin, Northern Illinois University
Discussant: Sergey Komissarov, University of Wisconsin–La Crosse

Implementing Activity-Based Costing (ABC) an Individual Deposit Services in Banking
Mehmet C. Kocakulah, University of Wisconsin–La Crosse
Sergey Komissarov, University of Wisconsin–La Crosse
Discussant: TBD

The Other Side of Clawback Provisions in Executive Compensation Contracts: Evidence from Investment Efficiency
Cheol Lee, Wayne State University
Sohyung Kim, Brock University
Santanu Mitra, Wayne State University
Myung Seok Park, Virginia Commonwealth University
Discussant: Nathan V. Stuart, University of Wisconsin–Oshkosh

4.05: Research in Financial Accounting II
Accounting - 2.0 CH
Moderator: Liya Hou, The University of Texas at Dallas

Truncating Optimism
Zachary R. Kaplan, Washington University
Xiumin Martin, Washington University
Yifang Xie, Washington University
Discussant: David Godsell, University of Illinois at Urbana-Champaign

When are Fair Value Estimates Comparable? Evidence from the SFAS No. 157 Fair Value Hierarchy
Jonathan Black, Purdue University
Zeyun (Jeff) Chen, Texas Christian University
Marc Cussatt, Washington State University
Discussant: Zachary R. Kaplan, Washington
University

Does Product Market Competition Affect Analysts’ Target Price Property?
Rajesh Kumar Sinha, Indian Institute of Management
Kaveri Krishnan, Indian Institute of Management Visakhapatnam
Discussant: TBD

10:45 am – 11:15 am

Break

11:15 am – 12:30 pm

Concurrent Sessions

5.01: Panel Session: Advising Accounting Student Organizations
Personal Development - 1.5 CH
Panelists: Katherine Campbell, University of North Dakota
Dee Ann Ellingson, University of North Dakota
Steven A. Harrast, Central Michigan University
Elizabeth A. Murphy, DePaul University

5.02: Microsoft’s Power BI Basics Part 2
Specialized Knowledge - 1.5 CH
Panelists: Guido L. Geerts, University of Delaware
Gail Hoover King, Purdue University Northwest

5.03: Issues in Accounting II
Accounting - 1.5 CH
Dialogue Session Facilitator: Richard Walstra, Dominican University

An Examination of the Legalization of Marijuana: The Legal System, Potential Costs to Employers, and Taxes
Lee Kersting, Northern Kentucky University
Teressa Elliott, Northern Kentucky University
Bob Salyer, Northern Kentucky University

Use of the Dollar Graphic by U.S. Railroad Companies in the Post-World War II Era
Kevin Feeney, Southern Connecticut State University

What Role Does Mathematics Play in Accounting Performance? A Focus on Students’ Beliefs and Attitudes
Senfeng Liang, University of Wisconsin–Stevens Point
Ruixue Du, University of Wisconsin–Stevens Point
Christine Schalow, University of Wisconsin–Stevens Point

5.04: Political Issues and Foreign Investment
Accounting - 1.5 CH
Moderator: Matthew A. Notbohm, University of North Dakota

Does the Threat of Takeover Discipline Managers? New Evidence from the Foreign Investment and National Security Act
David Godsell, University of Illinois at Urbana-Champaign
Discussant: Zachary R. Kaplan, Washington University

Political Ideology and CEO Performance under Crisis
Matthew A. Notbohm, University of North Dakota
Katherine Campbell, University of North Dakota
Adam Smedema, University of Wisconsin
Cullen Goenner, University of North Dakota
Discussant: Chase Michael Potter, Washington University

The Use of Financial Reporting Discretion and Political Visibility: Evidence from the Iran Threat Reduction Act
Chase Michael Potter, Washington University
Discussant: David Godsell, University of Illinois at Urbana-Champaign

5.05: Research in Financial Accounting III
Accounting - 1.5 CH
Moderator: Yifang Xie, Washington University

Have Retailers Reduced Debt in Anticipation of a New Leasing Standard?
David Gray, North Central College
Abbie Lynne Daly, University of Wisconsin–Whitewater
Discussant: David A. Ziebart, University of Kentucky

Option Compensation and Optimistic Bias in Management’s Earnings Forecasts
David A. Ziebart, University of Kentucky
Yu-Ho Chi, The University of Tennessee at Martin
Terry Campbell, Indiana University Bloomington
Discussant: Fanghong (Jason) Jiao, Bradley University

The Effect of Bank Competition on Accounting Conservatism
Liya Hou, The University of Texas at Dallas
Discussant: Yadav Krishna Gopalan, Indiana University

 1:30 pm - 4:30 pmWorkshop: Microsoft's Power BI Advanced (PC based) Parts 3 and 4
Specialized Knowledge - 3.6 CH
Presenters: Guido L. Geerts, University of Delaware, Gail Hoover King, Purdue University Northwest
  

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

Copyright © 1998 - 2018 by American Accounting Association. All rights reserved.