Program | American Accounting Association

Friday, March 23, 2018

7:00 am–5:00 pm	Registration

7:30 am–8:15 am	Continental Breakfast for Doctoral/Early Scholar Consortium

8:30 am–11:45 am	Doctoral/Early Scholar Consortium

12:00 pm–1:15 pm	Lunch

1:30 pm–3:00 pm	Paper Session 1: Corporate Social Responsibility Alpine Regulatory Ethics - 1.8 CH Moderator: Charles Stanley, Baylor University A New Transparency Model of Reporting for Socially Responsible Investors: Evaluating Evidence of Greenwashing Maureen Francis Mascha, Purdue University Northwest Cathleen L. Miller, University of Michigan–Flint Michael L. Kraten, Providence College Discussant: Paul Williams, North Carolina University Can Superior Sustainability Governance Improve Voluntary Corporate Social Responsibility Disclosure? Jun Guo, Rutgers, The State University of New Jersey, Camden Chun K. Hoi, Rochester Institute of Technology Rong Yang, Rochester Institute of Technology Yang Yu, Rochester Institute of Technology Discussant: Julia Davidyan, University of Wisconsin-Whitewater Understanding Stakeholder Responses to SECMandated Corporate Responsibility Reporting Regulation Dana Marie Wallace, University of Central Florida Lisa R. Baudot, University of Central Florida Discussant: Jacquelyn S. Moffitt, Louisiana State University

3:00 pm–3:15 pm	Break

3:15 pm–4:45 pm	Paper Session 2: Regulation Regulatory Ethics - 1.8 CH Moderator: Suzanne N. Cory, St. Mary’s University Privileging Business Income in the Tax Policy Debate: A Bourdieusian Analysis of the Elimination of Horizontal Equity from Tax Policy Amy M. Hageman, Kansas State University Brett R. Wilkinson, Kansas State University Discussant: Lisa Jack, University of Portsmouth The Impact of Governmental Pressure on Corporate Corruption Spending: Evidence from China Dennis M. Patten, Illinois State University Yi Ren, Illinois State University Discussant: Marie Caussimont, Université Toulouse 1 Capitole Profiling Membership in the PCAOB’s Standing Advisory Group Tyler Williams, Bentley University Kelsey R. Brasel, Ball State University Discussant: Sue P. Ravenscroft, Iowa State University

5:00 pm–5:30 pm	Plenary Accounting - 0.6 CH The Role of Performance Auditing in Improving Government Speaker: Dr. Lise Valentine, CPA, CIA, Office of Inspector General, City of Chicago

5:30 pm–6:45 pm	Welcome Reception

Saturday, March 24, 2018

7:00 am–5:00 pm	Registration

7:30 am–8:15 am	Breakfast and Research Forum Roundtable Accounting - 0.5 CH Table 1: Audit Committee Financial Experts: Perspectives on Firm Determinants of Audit Quality Kathleen Harris, Washington State University Tyler Williams, Bentley University Determinants of Corporate Governance Choices - Evidence from Listed Foreign Firms on U.S. Stock Exchanges Weerapat Attachot, Babson College Binod Guragai, University of Nevada, Reno Table 2: The Relationship Between Ethical Work Climate and Leadership Culture During Different Stages of Organizational Life Cycle Charlene Foley Deno, SUNY College at Oneonta Lisa Flynn, SUNY College at Oneonta Howard Buchan, SUNY College at Oneonta Inside Job in Accounting Pedagogy: Encouraging Critical Reflection on Public Interest Themes Louella Moore, Washburn University Table 3: Web-Based Social Reporting of Islamic Banks: A Response to Arab Uprisings in 2013 Mohamed Osman, University of Aberdeen, and Benha University Exploring the Public Interest and Moral Disengagement Elements: Gender Differences Suzanne Cory, St. Mary’s University Thomas Reeves, Analytic Focus

8:30 am–10:00 am	Paper Session 3: Professional Issues Accounting - 1.8 CH Moderator: Lois S. Mahoney, Eastern Michigan University Ethical Social Image in Unethical Financial Reporting Linna Shi, University of Cincinnati Jun Guo, Rutgers, The State University of New Jersey, Camden Sungsoo Kim, Rutgers, The State University of New Jersey, Camden Discussant: Dennis M. Patten, Illinois State University The Relational Justice Implications for Society of Inter-Firm Relationships: An Empirical Study of the UK Fund Management Industry Lisa Jack, University of Portsmouth Julia Mundy, University of Greenwich Discussant: Lisa R. Baudot, University of Central Florida From Integrity to Notoriety: A Longitudinal Study of Visual Disclosure in Wells Fargo Annual Reports (1967–2016) Diane H. Roberts, University of San Francisco Discussant: Louella J. Moore, Washburn University

10:00 am–10:15 am	Break

10:15 am–11:45 am	Paper Session 4: Corporate Social Responsibility II Regulatory Ethics - 1.8 CH Moderator: Jacquelyn S. Moffitt, Louisiana State University Determining Sustainability Materiality: Insights from Corporate Professionals Joseph Johnson, University of Central Florida Steve G. Sutton, University of Central Florida Jochen C. Theis, Universität Duisburg-Essen Discussant: Amy M. Hageman, Kansas State University Directors & Corporate Social Responsibility: Director Gender, and Executive, Grey and Independent Directors Charles P. Cullinan, Bryant University Lois Schafer Mahoney, Eastern Michigan University Pamela B. Roush, University of Central Florida Discussant: Joseph Johnson, University of Central Florida An Empirical Exploration of National Differences in Corporate Social Responsibility Practices: An Extension and Application of the Implicit-Explicit Framework Lois Schafer Mahoney, Eastern Michigan University Linda Thorne, York University William Lagore, Eastern Michigan University Discussant: Charles P. Cullinan, Bryant University

12:00 pm–1:15 pm	Lunch Pathways to a Sustainable Future Speaker: Anne L. Christensen, AAA President, Montana State University-Bozeman

1:30 pm–2:45 pm	Journal Editors’ Panel Accounting - 1.5 CH Moderator: Amy M. Hageman, Kansas State University Panelists: Dr. Marcia Annisette, Critical Perspectives on Accounting Dr. Charles Cho, Journal of Business Ethics, Accounting Forum Dr. Pamela B. Roush, Accounting and the Public Interest

2:45 pm–3:15 pm	Break

3:15 pm–4:45 pm	Paper Session 5: Broad Public Interest Concerns Accounting - 1.8 CH Moderator: Dennis M. Patten, Illinois State University Fossil Fuel Reserves and Resource Reporting and Unburnable Carbon: Investigating Conflicting Accounts Thomas Ervin Schneider, Ryerson University Jan Bebbington, University of St Andrews Lorna Stevenson, University of St Andrews Discussant: Michael L. Kraten, Providence College May Stakeholders have a Preferred Audit Type? An Experimental Protocol within Local Authorities Marie Caussimont, Université Toulouse 1 Capitole Discussant: Mitchell Stein, Western University When Performance-Based Incentives Cause Societal Harm: Evidence from the Healthcare Industry Jared Koreff, University of Central Florida Kazeem Akinyele, University of Wisconsin-Oshkosh Steve G. Sutton, University of Central Florida Discussant: Larita Killian, Indiana University-Columbus

5:00 pm–6:00 pm	Closing Reception

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. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. 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.learningmarket.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.