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2018 Northeast Region Meeting

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Reviewers

 

Thursday, October 18, 2018

   
4:00 pm – 8:00 pm

Table Top Displays

  
 1:45 pm - 5:00 pmLock City Brewery Tour - Canceled
   
6:30 pm – 8:00 pm

Welcome Reception

   

Friday, October 19, 2018

   
7:00 am – 4:00 pm

Table Top Displays

Wiley

   
7:00 am – 8:00 am

Continental Breakfast

   
8:00 am – 8:10 am

President’s Welcome
Cynthia Blanthorne, University of Rhode Island

   
8:10 am – 9:15 am

Hub of Analytics Education: Addressing Accounting Education Challenges with OER
Personal Development - 1.2 CH
Speaker: Charles W. Bame-Aldred, Northeastern University

   
9:15 am – 10:15 am

Data and Analytics: Curriculum Innovation to Meet Employer Needs
Personal Development - 1.2 CH
Speaker: Ann C. Dzuranin, Northern Illinois University

   
10:15 am – 10:45 am

Break

   
10:45 am – 12:00 pm

Concurrent Sessions

1.01: Analytics in the Accounting Curriculum-Data Analytics and Professional Competencies Undergraduate Course
Specialized Knowledge - 1.5 CH
Presenters: Mary M. McCarthy, Central Connecticut State University
Marie G. Kulesza, Central Connecticut State University
Michelle Kusaila, Central Connecticut State University

1.02: 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 - 1.5 CH
Presenter: Ann C. Dzuranin, Northern Illinois University

1.03: Data Analytics Panel
Computer Science - 1.5 CH
Panelists: Charles W. Bame-Aldred, Northeastern University
Eric E. Cohen, Cohen Computer Consulting

1.04: Auditor Tenure, Quality, and Peer Review
Auditing - 1.5 CH
Moderator: Cynthia Blanthorne, University of Rhode Island

Selection Bias in Auditor Tenure Research
Ce Wen, University of Connecticut
Ying Zhou, University of Connecticut
Discussant: Stephanie Miller, Quinnipiac University

The Office-Level Effects of Audit Time Pressure
Bei Dong, University of South Florida
Jonathan Nash, University of New Hampshire
Le Xu, University of New Hampshire
Discussant: Ying Zhou, University of Connecticut

CPA Perceptions of the Peer Review Process
Alan Reinstein, Wayne State University
Timothy J. Fogarty, Case Western Reserve University
Natalie T. Churyk, Northern Illinois University
Discussant: Cynthia Blanthorne, University of Rhode Island

The Effects of Audit Market Concentration and Auditor Reputation on Audit Quality: Evidence from Government Auditors
Zvi Singer, HEC Montréal
Johnathon Cziffra, HEC Montréal
Steve Fortin, McGill University
Discussant: Alan Reinstein, Wayne State University

1.05: Unethical Connections and Gatekeepers
Regulatory Ethics - 1.5 CH
Moderator: Yvette J. Lazdowski, University of New Hampshire

Distance, Gender, and Ethicality in an Allegedly Shrinking World
Anis Triki, University of Rhode Island
Stu "Wes" Westin, University of Rhode Island
Discussant: Justin Mindzak, SUNY at Fredonia

Do Gatekeepers of Taxation Need More Ethics and Enforcement to Move the Needle of Compliance North?
Linval Frazer, SUNY College at Old Westbury
Discussant: Brigitte W. Muehlmann, Babson College

Politically Connected Directors and Corporate Governance
Justin Mindzak, SUNY at Fredonia
Discussant: Roger W. Mayer, SUNY College at Old Westbury

   
12:00 pm – 1:30 pm

Lunch
Personal Development - 1.0 CH

Introduction
Speaker: Khondkar Karim, University of Massachusetts Lowell

Shifting Foundations in an Era of Change: Technology and Accounting Education
Speaker: Eric E. Cohen, Cohen Computer Consulting

   
1:45 pm – 3:25 pm

Concurrent Sessions

2.01 Part 1: New Teaching Experiences: So You’ve Just Been Assigned to Teaching Accounting 101. Now What?
Personal Development - 2.0 CH
Presenter: Ellen D. Bartley, Farmingdale State College, SUNY

2.01 Part 2: New Teaching Experiences: Resources and Teaching Strategies for New Faculty
Presenters: John S. DeJoy, Clarkson University
Karen Osterheld, Bentley University

2.02: Activities, Resources, and Takeaways from AAA’s Intensive Data and Analytics Summer Workshop
Specialized Knowledge - 2.0 CH
Presenter: Kimberly Swanson Church, University of Missouri–Kansas City

2.03: CEO/CFO Impact
Accounting - 2.0 CH
Moderator: Norbert Tschakert, Salem State University

CEO Pulchritude, Overconfidence and Management Guidance
Jun Guo, Rutgers, The State University of New Jersey, Camden
Jung Yeun Kim, Rutgers, The State University of New Jersey, Camden
Sungsoo Kim, Rutgers, The State University of New Jersey
Nan Zhou, Binghamton University, SUNY
Discussant: Janet F. Phillips, Southern Connecticut State University

CEO Succession Type and Stock Crash Risk: Insider versus Outsider CEOs
Heeick Choi, University of Massachusetts Lowell
Khondkar E. Karim, University of Massachusetts Lowell
Anqi Tao, University of Massachusetts Lowell
Yiye Zhang, University of Massachusetts Lowell
Discussant: Yin Liu, The College at Brockport, SUNY

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
Discussant: Fadimbe Baro, University of Massachusetts Boston

2.04: Social Media and Trends in Accounting Research
Accounting - 2.0 CH
Dialogue Session Facilitator: Mary Kay Copeland, Palm Beach Atlantic University

An Analysis of Comment Letter Responses to the U.S. SEC Disclosure Update and Simplification Release (DUSTR)

Judy K. Beckman, University of Rhode Island
Patrick M. Ryle, University of Rhode Island

Auditors and Social Media Use: Does Fear of Missing Out Affect Audit Quality?
Stephen Kuselias, Providence College
John Lauck, Louisiana Tech University
Summer Williams, Westfield State University 

Does the Stock Market Value Inclusion on a Sustainability Index? An Event Study using the Dow Jones Sustainability
North American Index
Robert Baumann, College of the Holy Cross
Lauren Hayward, College of the Holy Cross
Victor Matheson, College of the Holy Cross
Karen Tucker Teitel, College of the Holy Cross

Revealing Research Themes and Trends in the Thirty Top Ranked Accounting Journals through Natural Language Processing (NLP): 1997-2017?
Ferhat D. Zengul, The University of Alabama at Birmingham
Nurettin Oner, The University of Alabama at Birmingham
James D. Byrd, The University of Alabama at Birmingham
Arline Savage, The University of Alabama at Birmingham

2.05: Audit Fees
Auditing - 2.0 CH
Moderator: Yvette J. Lazdowski, University of New Hampshire

Auditor Switch Frequency and Audit Fees
Jonathan Nash, University of New Hampshire
Discussant: Henri Akono, The University of Maine

Auditor Change Disclosures as Signals of Earnings Management and Risk
Stephanie Miller, Yale University
Qin Tan, Yale University
Discussant: Ce Wen, University of Connecticut

Big Bath and Audit Pricing
Heeick Choi, University of Massachusetts Lowell
Khondkar E. Karim, University of Massachusetts Lowell
Anqi Tao, University of Massachusetts Lowell
Yiye Zhang, University of Massachusetts Lowell
Discussant: Linval Frazer, SUNYCollege at Old Westbury

Convertible Debt Usage and Audit Fees
Henri Akono, The University of Maine
Khondkar E. Karim, University of Massachusetts Lowell
Heeick Choi, University of Massachusetts Lowell
Discussant: Jonathan Nash, University of New Hampshire

   
3:25 pm – 3:55 pm

Break
Sponsored By:
 

   
3:55 pm – 5:35 pm

Concurrent Sessions 

3.01 Part 1: Information Systems: Moving to the Cloud—Strategies of Bringing a Real-Life Case to Quickbooks Online 2.02
Specialized Knowledge - 2.0 CH
Presenter: Qiongyao Zhang, Robert Morris University

3.01 Part 2: Information Systems: Adding Hands on Learning in Accounting Information Systems Courses
Presenter: Mary Kay Copeland, Palm Beach Atlantic University

3.02: Innovative Ways to Teach Tax
Personal Development - 2.0 CH
Presenters: Cynthia Blanthorne, University of Rhode Island
Mitchell Franklin, Le Moyne College
Michaele L. Morrow, Suffolk University
Steven Rosner, St. Edward’s University

3.03: CSR and Enforcement
Accounting - 2.0 CH
Dialogue Session Facilitator: Yvette J. Lazdowski, University of New Hampshire

Are Accounting Regulations and Enforcement Mechanisms Complements or Substitutes in Determining Stock Price Informativeness: Global Evidence
Liang Song, University of Massachusetts Dartmouth

Effective Legal Bonding Reduces Adverse Selection: Evidence from a Positive Shock to Monitoring and Enforcement
Disen Huang, New York University

It Matters Who You Know: Board Advising and CSR Performance

Mahfuja Malik, Sacred Heart University
Syed Kamal, Austin College
Abu Amin, Central Michigan University
Lamia Chourou, University of Ottawa

3.04: M&A, Trading Volume, Analysts 
Accounting - 2.0 CH
Moderator: Khondkar E. Karim, University of Massachusetts Lowell

Does Comparability Mitigate Adverse Selection Costs Before Anticipated Firm Information Events? Evidence from Trading Volume
Junwoo Kim, University of Massachusetts Boston
Robert Genehung Kim, University of Massachusetts Boston
Sangwan Kim, University of Massachusetts Boston
Discussant: Jonathan Nash, University of New Hampshire

The Impact of Post-Merger Accounting Integration on Long-Term M&A Success
Thomas D. Adams, University of Connecticut
Youree Kim, University of Connecticut
Todd Kravet, University of Connecticut
Discussant: Le Xu, University of New Hampshire

The Shine of Star: The Effect of Star Analyst Title on Market Reaction
Runjing Lu, University of California, San Diego
Siyu Chen, National University of Singapore
Discussant: Thomas D. Adams, University of Connecticut

Which Measure of Investors’ Earnings Expectations is More Value-Relevant? Evidence from Within-Quarter Individual Analysts’ Forecasts

Ray J. Pfeiffer, Texas Christian University
Karen Tucker Teitel, College of the Holy Cross
Mahmoud Wahab, University of Hartford
Susan Wahab, University of Hartford
Discussant: Yuechan Lu, University of Massachusetts Boston

3.05: Taxation
Taxes - 2.0 CH
Moderator: Brigitte W. Muehlmann, Babson College

An Empiricist’s Guide to Nonparametric Analysis in Accounting
Stephanie Miller, Yale University
Francis Murphy, University of Connecticut
Discussant: Sarah Parsons, University of Connecticut

Kick the Can: What Can Tax Extenders Tell Us About Financial Reporting Quality?

Sarah Parsons, University of Connecticut
Francis Murphy, University of Connecticut
Discussant: Jennifer Luchs, University of Connecticut

Market and Firm Reaction to Targeted Tax Benefits: Evidence from the Tax Reform Act of 1986
Jennifer Luchs, University of Connecticut
George A. Plesko, University of Connecticut
Steve Utke, University of Connecticut
Discussant: David Simmons, Southern Connecticut State University

   
6:00 pm – 7:30 pm

Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH

Poster 1: An Exploratory Introduction to OER and E-Textbooks for Accounting Foundations Courses
Christa Kelson, SUNY, Canton
Ran Li, SUNY, Canton

Poster 2: The Tax Gap-Where Has All the Money Gone?
Frank J. Bevvino, Southern Connecticut State University

Poster 3: Audit Quality, Management Fraud, and Board of Directors
Young Park, University of the District of Columbia

Poster 4: The Impact of the “Tax Cuts and Jobs Act” on the Selection of Legal Entity Status for Federal Income Tax Purposes
David Simmons, Southern Connecticut State University

Poster 5: A Flow Chart for Teaching Non-Monetary Exchanges
Ellen D. Bartley, Farmingdale State College, SUNY

Poster 6: Real-Life Research: Using Historical Events and Family History for Research Papers
Lisa B. Church, Rhode Island College

Poster 7: Putting the Fun in Fundamentals of Accounting: Using Games in Introductory Financial Accounting Courses
Linda Hughen, Sacred Heart University
Mahfuja Malik, Sacred Heart University

Poster 8: The Forensic Accounting Profession and Becoming a CFE: An Integrative Project for an Introductory Fraud Examination Course
Robert William Duron, Husson University

Poster 9: The Art of Perception-for Auditors
Bonnie Brayton Kennedy, Salve Regina University

Poster 10: Gamification with Assessment in the Accounting Classroom
Ronald de Ramon, Rockland Community College

Poster 11: Shaking the Fraud Tree: Smurfs, Cons, and Sweet Little Old Ladies—Teaching Forensic Accounting thru Real Life Local Cases
Christine Betts, Franklin Pierce University

   

Saturday, October 20, 2018

   
7:00 am – 8:20 am

Breakfast with Research Roundtable Forum Session
Accounting - 1.0 CH

Table 1: Strategies to Increase the Efficiency of Shared Service Center
Andrieta Pritchett, Walden University
Roger W. Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury

Table 2: Accounting for Contingencies: Converging the Gap Between U.S. GAAP and IFRS with Simulation
Sylwia Gornik-Tomaszewski, St. John’s University

Table 3: Ghanaian Bank Performance: A Management Perspective
Rebecca Attah, Walden University
Roger W. Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury

Table 4: A Tale of Two Professions: The Impact of SOX and the Crisis on Public Accounting and Law Firms’ Revenue Generation
Keval U. Amin, Stony Brook University
Rajiv Banker, Temple University
Eun Young Whang, The Pennsylvania State University Abington

Table 5: Does the Market Value the Accounting Expertise of Chief Financial Officers? Evidence from Market Value of Cash Holdings
Li Gao, University of Massachusetts Boston

Table 6: A Case Study on Digital Cryptocurrencies and Their Use in a Business Environment
David Allen, Southern Connecticut State University
James V. Aselta, Southern Connecticut State University
Russell Engel, Southern Connecticut State University

Table 7: Climate Change and Weather-Sensitive Sectors
Svetlana Vlady, Brooklyn College–CUNY

Table 8: The Cost of Initial Audit Engagements: An Analysis of Engagement Profit Margin in Private Company Audits
Christie Novak, Le Moyne College

Table 9: Student Emotional Intelligence and VITA Participation
Cynthia Blanthorne, University of Rhode Island
Stuart Westin, University of Rhode Island
Rachel Birkey, Illinois State University

   
8:00 am – 8:20 am

Business Meeting

   
8:20 am – 8:50 am

Introduction
Speaker: Khondkar Karim, University of Massachusetts Lowell

Bold Transformations Toward a Prosperous Society
Speaker: Marc A. Rubin, AAA President, Miami University of Ohio

   
9:05 am – 10:45 am

Concurrent Sessions

4.01 Part 1: Techniques to Invigorate Learning in the Classroom: Using Dynamic Content to Reinforce the Proper Sequencing of a Series of Operations
Specialized Knowledge - 2.0 CH
Presenter: Keith G. Gauthier, American International College

4.01 Part 2: Techniques to Invigorate Learning in the Classroom: Creating an Interactive Teaching and Learning Experience for Accounting Students
Presenter: Mary Ella Gainor, Bryant University

4.01 Part 3: Techniques to Invigorate Learning in the Classroom: So Many Topics, So Little Time—Tools and Resources for Updating and Reinvigorating Your Courses
Presenter: Patricia A. Johnson, SUNY at Fredonia

4.02: Technology and Innovation for the Online Classroom
Specialized Knowledge - 2.0 CH
Presenters: Mary Kay Copeland, Palm Beach Atlantic University
Christie Novak, Le Moyne College
Andrew S. Weinberger, Central Connecticut State University

4.03: Internal Control and Fraud Detection
Auditing - 2.0 CH
Moderator: Norbert Tschakert, Salem State University

Cultural Perspectives on Audit Failure: Understanding Materiality with Judaic Law
Alan Reinstein, Wayne State University
Shlomo Sawilowsky, Wayne State University
Eileen Z. Taylor, North Carolina State University
Discussant: Anqi Tao, University of Massachusetts Lowell

Does Internal Control Improve the Attestation Function and by Extension Assurance Services?

Linval Frazer, SUNY College at Old Westbury
Discussant: Kathleen M. Bakarich, Hofstra University

Repeat Offenders: Examining Cases of Multiple Years of Internal Control Weaknesses
Kathleen M. Bakarich, Hofstra University
Devon Baranek, Rider University
Discussant: Roger W. Mayer, SUNY College at Old Westbury

Small Retail Business Strategies to Detect and Prevent Employee Fraud
Comfort Akuh, Kalamazoo Valley Community College
Roger W. Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury
Discussant: Yiye Zhang, University of Massachusetts Lowell

4.04: Management Accounting
Business Management & Organization - 2.0 CH
Dialogue Session Facilitator: Sylwia Gornik-Tomaszewski, St. John’s University

A Modern Family Phone Plan: A Home-Grown Case of Cost Allocation and Contracting
Zeshawn Afsari Beg, Quinnipiac University
Nelson U. Alino, Quinnipiac University

Corporate Risk-Taking after Adoption of Compensation Clawback Provisions

Yin Liu, The College at Brockport, SUNY
Huiqi Gan, University of Massachusetts Lowell
Khondkar E. Karim, University of Massachusetts Lowell

Top Management Tournament Incentives and Credit Ratings

James W. Bannister, University of Hartford
Harry Alan Newman, Fordham University
Yan Peng, Fordham University

4.05: Teaching Financial Accounting
Accounting - 2.0 CH
Dialogue Session Facilitator: Lisa Chen, Salem State University

A Comparative Analysis of the Definitions of the Elements of the Financial Statements Espoused by Various Conceptual Frameworks
Wafeek Abdelsayed, Southern Connecticut State University

Breaking Down the Silos Between the Introductory Financial Accounting and Corporate Finance Courses

John A. Schatzel, Stonehill College
Elif Sisli Ciamarra, Stonehill College

Paradoxes, Simplifications, and Common Mistakes in the Introductory Financial Accounting Course
John A. Schatzel, Stonehill College

The FSP: An Evergreen and Efficiently Administered Financial Statement Project that Provides a Unique Exposure to Earnings Management
Harry Howe, SUNY, Geneseo
Richard H. Gifford, SUNY, Geneseo

   
10:45 am – 11:15 am

Break

   
11:15 am – 12:30 pm

Concurrent Sessions

5.01 Part 1: Student Engagement : Research and Writing in the First Tax Course
Personal Development - 1.5 CH
Presenter: Lisa B. Church, Rhode Island College

5.01 Part 2: Student Engagement: Micro-Uniting for Student Engagement
Presenter: Jeanette Landin, Landmark College

5.02: Emerging Issues Forum: Highlights from AAA’s Blockchain Technology Conference
Specialized Knowledge - 1.5 CH
Presenter: Susan V. Crosson, Director, Center for Advancing Accounting Education, American Accounting Association

5.03: Teaching Cases
Accounting - 1.5 CH
Dialogue Session Facilitator: Daniel J. Jones, Assumption College

Sustainability Reporting Insights: The Case of Ford Motor Company
Wayne G. Bremser, Villanova University
Eva K. Jermakowicz, Tennessee State University
Alan Reinstein, Wayne State University

United States Continues Efforts to Regulate Cryptocurrency
James Bruno Biagi, Stevens Institute of Technology

Using a Self-Managed Learning Project Including Social Responsibility in an Intermediate Accounting II(III) Course at Two Universities with Student Outcome Assessment
Judith A. Sage, The University of Texas Rio Grande Valley
Lloyd G. Sage, Sage & Sage

5.04: Do Bad Firms Have Bad Accounting?
Accounting - 1.5 CH
Dialogue Session Facilitator: Le Xu, University of New Hampshire

Competing for Attention: Earnings Management for Record EPS
Rongbing Liu, University of Massachusetts Boston

Do Sin Firms Commit Accounting Sins?
Hanni Liu, Manhattan College
Crystal Xu, Manhattan College

Internal Control Weakness and Managerial Myopia: Evidence from SOX Section 404 Disclosures

Amy E. Ji, Saint Joseph’s University

5.05: Various Topics in Accounting
Accounting - 1.5 CH
Moderator: Norbert Tschakert, Salem State University

Deferred Gratification: Acquirers’ Earnings Management During the Interim Period of Acquisitions
Yuechan Lu, University of Massachusetts Boston
Winifred Huang, University of Bath
Discussant: Cecilly Deorocki, Salem State University

Homeowner’s Equity, Rental Cash Flow, and Recourse as Predictors of Default
William Callian, Walden University
Roger W. Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury
Discussant: Lisa Chen, Salem State University

Short Selling Threat and Real Activity Manipulation: Evidence from a Natural Experiment
Huimin Chen, Rensselaer Polytechnic Institute
Discussant: Norbert Tschakert, Salem State University

The Effect of Bank Competition on Accounting Conservatism
Liya Hou, The University of Texas at Dallas
Discussant: Huimin Chen, Rensselaer Polytechnic Institute

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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