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2018 Ohio Region Meeting

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Reviewers

Thursday, April 26, 2018
   
11:30 am – 5:00 pm

Doctoral/New Faculty Consortium
Personal Development - 5.6 CH

   
12:00 pm – 4:00 pm

PolyOne Tour

   
2:00 pm – 6:00 pm

Accounting IS Big Data Workshop
Specialized Knowledge - 4.5 CH
Presenters: Dave Kopniske, Tableau, Guido L. Geerts, University of Delaware

   
4:00 pm – 8:00 pm

Table Top Displays

                    

   
6:30 pm - 8:00 pm

Welcome Reception

   
Friday, April 27, 2018
   
7:00 am - 4:00 pm

Table Top Displays

Becker Professional EducationNASBA’s Accountancy Licensing Library (ALL)Roger CPA Review, Wiley

   
7:00 am – 8:00 am

Continental Breakfast

   
8:00 am – 8:10 am

President’s Welcome
Tim C. Miller, Xavier University

   
8:10 am – 9:05 am

Building a Dynamic Ohio Accounting Workforce
Personal Development - 1.0 CH
Speaker: Scott D. Wiley, The Ohio Society of CPAs

   
9:15 am – 10:15 am Perspective on High-Quality Teaching from the Cook Prize Winners
Personal Development - 1.2 CH
Speaker: Cathy J. Scott, Navarro College
   
10:15 am – 10:45 am

Break

   
10:45 am – 12:00 pm

Concurrent Sessions

1.01: Shaping the Learning Experience Utilizing Technology in a Changing Educational Landscape
Specialized Knowledge - 1.5 CH

Presenters: Markus Ahrens, St. Louis Community College, Meramec
Cathy J. Scott, Navarro College

1.02: Converting Best Teaching Practices into Scholarship that Counts
Personal Development - 1.5 CH

Presenter: Gail Hoover King, Purdue University Northwest

1.03: Recruitment of Interns and Entry-level Accounting Professionals: A Conversation on the Needs of a Changing Profession

Specialized Knowledge - 1.5 CH
Moderator: Thomas G. Calderon, The University of Akron

Panelists: Nicole Boudreau, Deloitte LLP
Tria Charnas, EY
Thomas Freeman, Grant Thornton
Gary J. Juhnke, Deloitte LLP
Maggie Lashomb, Grant Thornton
Abbey Seman, Cohen & Company

1.04: Financial Accounting I
Accounting - 1.5 CH
Moderator: Barry R. Hettler, SUNY Brockport

Counting the Cost of Options: An Analysis of Employee Stock Option Expense
Barry R. Hettler, SUNY Brockport
Discussant: Thaddeus A. Neururer, The University of Akron

Disclosure Readability: A Comparison Between Bankrupt and Non-Bankrupt Companies
Fang Yang, University of Detroit Mercy
Discussant: Qi Dong, The Pennsylvania State University, Erie

The Timing of Patent Disclosure and Cost of Equity Capital
Muhammad Mujibul Kabir, McMaster University
Discussant: Yang Cheng, Kent State University

1.05: History and Regulations
Regulatory Ethics - 1.5 CH
Moderator: Renee M. Castrigano, Gannon University

Edward Everett Gore: AICPA President, Chicago Crime Fighter, and Civic Leader
Gary John Previts, Case Western Reserve University
Dale L. Flesher, The University of Mississippi
Discussant: Godfred F. Adomako, Indiana Wesleyan University

Environment, Social and Governance Risks and Audit Quality

Meiying Hua, Kent State University
Pervaiz Alam, Kent State University
Discussant: Tim C. Miller, Xavier University

Regulatory Effectiveness: An Evaluation of the PCAOB’s Regulatory Structure

Robert Sheu, Case Western Reserve University
Discussant: Wei Li, Kent State University

   
12:00 pm – 1:30 pm

Lunch
Specialized Knowledge - 1.0 CH

Introduction
Speaker: Li Wang, The University of Akron


Future Ready: New and Emerging Developments in the Profession that Managing Partners of Major Firms Must Prioritize
Speaker: John S. MacIntosh, KPMG

   
1:45 pm – 3:25 pm

Concurrent Sessions

2.01: Intermediate Accounting I - Intervention and Student Success
Accounting - 2.0 CH

Presenters: Leonard Craig Foltin, Cleveland State University
Heidi H. Meier, Cleveland State University
Peter J. Poznanski, Cleveland State University
Jan Rose, Cleveland State University

2.02: Embedding Big Data and Analytics into Your Courses and Curriculum
Specialized Knowledge - 2.0 CH

Presenters: Guido L. Geerts, University of Delaware
Nadia Schwartz, Augustana College
Barbara W. Ross, Eastern Michigan University

2.03: Accounting, Behavior and Organizations I
Behavioral Ethics - 2.0 CH
Moderator: Jill R. Cadotte, Case Western Reserve University

Does Level of CPA Firm Assurance Affect Investing Decisions?
Arnold Schneider, Georgia Institute of Technology
Discussant: TBD

Fundamental-Equity Investors’ Decision-Context Framework and Taxonomy
Cynthia Tollerson, Morgan State University
Wynne W. Chin, University of Houston
George O. Gamble, University of Houston
Kelly Carter, Morgan State University
Discussant: Anthony C. Bucaro, Case Western Reserve University

Increased Trust: The Effect of Disaggregated Financial Statements on Potential Nonprofit Donors
Anthony Schmelzer, Ohio University
Aaron Wilson, Ohio University
Discussant: Melissa Carlisle, Case Western Reserve University

The Effect of Organization Type and Size on Fraud Reporting
Andrea Scheetz, Radford University
Aaron Wilson, Ohio University
Joseph M. Wall, Marquette University
Tonya Smalls, Clark Atlanta University
Discussant: Erica Neuman, Case Western Reserve University

Using Pronouns in Organizational Internal Whistleblowing Policy: Designing the Most Effective Internal Whistleblowing Policy
Lei Gao, The University of Akron
Alisa Gabrielle Brink, Virginia Commonwealth University
Christopher Kevin Eller, Appalachian State University
Discussant: Arnold Schneider, Georgia Institute of Technology

2.04: Auditing (External/Internal)

Auditing - 2.0 CH
Moderator: Emily Keenan, Ohio University

CPA Perceptions of the Peer Review Process
Barbara Apostolou, West Virginia University
Alan Reinstein, Wayne State University
Timothy J. Fogarty, Case Western Reserve University
Jack W. Dorminey, West Virginia University
Discussant: Jadallah Jadallah, Kent State University

Power Dynamic Impacts on Communications: Auditors and Standard Setting
Colleen M. Boland, University of Wisconsin-Milwaukee
Renee Flasher, Ball State University
Discussant: Benjamin W. Hoffman, Kent State University

The Effects of Clarification of Independence and Internal Control Report on Equity Analysts’ Confidence in Financial Reporting and Stock Recommendations
Kwadwo H. Ofori-Mensah, Fort Hays State University
Discussant: Li Wang, The University of Akron

2.05: Financial Accounting II
Accounting - 2.0 CH
Moderator: Heba Y. Abdel-Rahim, University of Toledo

Do Boards Consider Post-Acquisition Fair Value Accounting in Determining CEO Compensation?
Yiting Cao, California State University, Los Angeles
Victoria Dickinson, The University of Mississippi
Qi Dong, The Pennsylvania State University Erie
Discussant: Amirali Moeini, Kent State University

The Effect of Conservatism on the Performance of Technology Firms
Pervaiz Alam, Kent State University
Han Gao, Kent State University
Discussant: Fang Yang, University of Detroit Mercy

The Effect of Corporate Life Cycle on Accounting Conservatism
Hoyoung Kim, Kent State University
Pervaiz Alam, Kent State University
Discussant: Barry R. Hettler, SUNY Brockport

What Type of Reporting Consistency Does th Market Reward? Disaggregated Meet-or-Beat treaks and Equity Prices
Thaddeus Andrew Neururer, The University of Akron
Discussant: Muhammad M. Kabir, McMaster University

   
3:25 pm – 3:55 pm

Break 
Sponsored by

   
3:55 pm - 5:35 pm

Concurrent Sessions

3.01: An Introduction to Writing Database Queries for Accounting Majors
Specialized Knowledge - 2.0 CH
Presenter: R. Drew Sellers, Kent State University

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

Panelists: Mfon Jacob Akpan, National Louis University
Ann Randolph, Xavier University

3.03: TLC
Specialized Knowledge - 2.0 CH
Moderator: Tim C. Miller, Xavier University

Is it (Still) Good to be an Accountant? Financial and Career Outcomes of One University’s Accountancy Graduates Over Fifty Years
Thomas J. Frecka, University of Notre Dame
Fred Mittelstaedt, University of Notre Dame
Jennifer Lynn Sustersic Stevens, Ohio University
Discussant: Marsha M. Huber, Youngstown State University

Making Community College Internships More Accessible and Effective for Accounting Students
John Capka, Cuyahoga Community College
Discussant: Jan Ellen Eighme, Miami University

Making the Invisible Visible: Practical Applications of Visual Metaphors in Teaching and Learning Accounting
Nadia Schwartz, Augustana College
Discussant: Renee M. Castrigano, Gannon University

Rethinking the Future of Tax Education

Marsha M. Huber, Youngstown State University
Raymond J. Shaffer, Youngstown State University
Gary Robson, Bloomsbury University
Discussant: TBD

3.04: Taxation
Taxes - 2.0 CH
Dialogue Session Facilitator: Michael Killey, University of Michigan-Dearborn

The Dark Side of Income Tax Enforcement: A Qualitative Investigation of the Work of IRS Special Agents
Timothy J. Fogarty, Case Western Reserve University
Robert A. Warren, Catholic University

The Effects of Asset Class Life, Economic Condition, and Firm Size on Capital Expenditures

Malcolm Mueller, Ohio University
Frances Ann Stott, Ohio University
Aaron Wilson, Ohio University

The Impact of Country-by-Country Reporting on Nonprofessional Investor Judgements
Stephanie Walton, University of South Florida
Michael Killey, University of Michigan-Dearborn

The Marriage Penalty Rears its Ugly Head Again: But Does Anyone Care Anymore?
Julianne Jones, The University of Akron
Thomas G. Calderon, The University of Akron

3.05: Integrating Cases and Data Analytics in Management Accounting
Specialized Knowledge - 2.0 CH
Moderator: Amal A. Said, The University of Toledo

Panelists: Margaret B. Shackell, Ithaca College
Ann C. Dzuranin, Northern Illinois University

   
6:00 pm – 8:00 pm

Dinner and Awards with Effective Learning Strategies Displays
Accounting - 1.0 CH

Poster 1:
Opportunity Cost of Equity and Accounting Comparability: A New Approach
Yan Jin, Dominican University of California
Leo Sheng, York University

Poster 2:
Using CPA Review Materials in and Intermediate Accounting Course to Increase Student Learning and Confidence in Taking the CPA Exam
John Dexter, Edinboro University of Pennsylvania
Tara M. Lambert, Whitworth University

   
Saturday, April 28, 2018
   
7:00 am - 8:00 am

Breakfast with Research Round Table Forum
Accounting - 1.0 CH

Table 1:
Strategies in Mitigating Medicare/Medicaid Fraud
Godfred F. Adomako, Walden University

Table 2:
The Effect of Inherited Control on Corporate Tax Avoidance
Erica Neuman, Case Western Reserve University

   
8:00 am – 8:20 am

Business Meeting

   
8:20 am - 8:50 am

Introduction
Speaker: Li Wang, The University of Akron

Pathways to a Sustainable Future
Speaker: Marc Rubin, AAA President-Elect, Miami University of Ohio, Farmer School of Business

   
9:05 am - 10:45 am

Concurrent Sessions

4.01: Using Design Thinking to Create a Pleasing, but Challenging, Innovative Accounting Class
Specialized Knowledge - 2.0 CH

Presenter: Marsha M. Huber, Youngstown State University

4.02: Data Driven Decisions in Accounting Education
Specialized Knowledge - 2.0 CH

Presenter: Gail Hoover King, Purdue University Northwest

4.03: Accounting, Behavior and Organizations II
Behavioral Ethics - 2.0 CH
Dialogue Session Facilitator: Melissa Carlisle, Case Western Reserve University

Are There Unintended Consequences to CSR Activities?: Evidence from the Audit Profession
Michael Killey, University of Michigan–Dearborn
Matthew J. Hayes, University of Michigan–Dearborn

The Mediating Effect of Perceived COSO Strength on Reporting Intentions
Andrea Scheetz, Radford University
Tonya Smalls, Clark Atlanta University
Joseph M. Wall, Marquette University
Aaron Wilson, Ohio University

4.04: Auditing (Auditing and Information Quality)
Auditing - 2.0 CH
Dialogue Session Facilitator: Yang Cheng, Kent State University

Escalating Commitment and Restatements: Potential Unintended Consequences of Partner Signature
Emily Seay Keenan, Ohio University
Jennifer Lynn Sustersic Stevens, Ohio University
Aaron Wilson, Ohio University

Going Concern Opinions and Tax Avoidance
Benjamin Hoffman, Kent State University
Meiying Hua, Kent State University

Using Natural Language Processing Approach to Extract Risk Profile from 10-K Filings: Evidence from Audit Opinions and Internal Control

Manlu Liu, Rochester Institute of Technology
Kean Wu, Rochester Institute of Technology
Rong Yang, Rochester Institute of Technology
Yang Yu, Rochester Institute of Technology

Variability of Accounting Restatement Measurement in Audit Quality Research
R. Drew Sellers, Kent State University
Michele Dawn Meckfessel, University of Missouri–St. Louis
Jadallah Azmi Jadallah, Kent State University
Amirali Moeini Chaghervand, Kent State University

4.05: Gender Issues Work/Life Balance
Personal Development - 2.0 CH
Moderator: TBD

Audit Firm Commitment to Work-Life Balance: Supervisor Perceptions and Decisions Influencing Subordinate Career Progression
Timothy J. Fogarty, Case Western Reserve University
Mary B. Sasmaz, Case Western Reserve University
Discussant: Renee Flasher, Ball State University

Diversity Issues in Accounting Research: A Content Analysis of AAA Annual Meetings 1998-2015

David Rapp, Saarland University
Marius Hasslinger, Saarland University
Michael Olbrich, Saarland University
Anja Spilski, Saarland University
Florian Follert, Institut fur Wirtschaftsinformatik
Discussant: Frances A. Stott, Ohio University

Keeping our Talent: Predicting Life Satisfaction, Job Satisfaction, and Retention for Accounting Professionals
Marsha M. Huber, Youngstown State University
Wei Wang, University of Central Florida
David B. Law, Youngstown State University
Discussant: Lei Gao, The University of Akron

   
10:45 am - 11:15 am

Break

   
11:15 am - 12:30 pm

Concurrent Sessions

5.01: A New Way to View, Approach and Teach a Tax Research Course

Taxes - 1.5 CH

Presenters: Doron Narotzki, The University of Akron
Melanie McCoskey, The University of Akron

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: Financial Accounting (Earnings Management)
Accounting - 1.5 CH
Dialogue Session Facilitator: Thaddeus A. Neururer, The University of Akron

Ethical Companies and the Use of Earnings Management

Mary Jane Lenard, Meredith College
Karin Ann Petruska, Youngstown State University
Pervaiz Alam, Kent State University
Bing Yu, Meredith College

Short Selling and Earnings Management for Firms in the SEC’s Pilot Program
Meiying Hua, Kent State University
Pervaiz Alam, Kent State University

5.04: Cases and International Accounting
Accounting - 1.5 CH
Dialogue Session Facilitator: Timothy J. Fogarty, Case Western Reserve University

The Principal, the Agent, and the Culture: Potential Impacts of Culture on Financing Contracts

Enoch Kusi Asare, University of Dallas
Sri Beldona, The Univeristy of Dallas

Will Disruptive Technologies Also Disrupt Accounting Practices?
Heidi H. Meier, Cleveland State University
Etzmun Rozen, Cleveland State University
Deborah Smith, Cleveland State University

Wilson Drilling Inc.: A Case on Changing Depreciation Method and Impairment Loss
Yan Jin, Dominican University of California
Flora Niu, Wilfrid Laurier 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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