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We gratefully acknowledge the KPMG Foundation for their generous support of the 2019 GNP Midyear Meeting


2019 Government and Nonprofit Section Midyear Meeting

Meeting Location:
Governmental Accounting Standards Board
401 Merritt 7 Norwalk, CT 06856


    Thank you to KPMG Foundation for generously sponsoring the Government and Nonprofit Section Midyear Meeting!

Click Here to Access Abstracts

Meeting Agenda

Friday, March 8, 2019

   
7:30 am - 8:00 am Breakfast on Your Own
* Breakfast for (1) is included in your room rate, if you are staying at the Even Hotel Norwalk and booked within our block.

8:15 am - 8:30 am Welcome

Speakers: Tammy R. Waymire, Middle Tennessee State University
Brian P. McAllister, University of Colorado Colorado Springs
Vaughan Radcliffe, Western University and Editor of JOGNA
8:30 am - 9:45 am GASB Update
Accounting Governmental - 1.5 CH

Speaker:
David Bean, GASB

9:45 am - 10:15  am Break


10:15 am - 11:30 am Perspectives on the Role of Governmental Accounting in Municipal Bond Analysis
Accounting Governmental - 1.5 CH
Moderator: Jeffrey J. Previdi, GASB

Speakers: Gilbert Southwell, Wells Capital Management
Eden Perry, S&P Global Ratings
Peter Block, Ramirez & Company

11:30 am - 1:00 pm Lunch 
Accounting - 1.0 CH
Moderator: Kurt Gee, Financial Accounting Standards Board

Speakers:
David A. Vaudt, GASB
Russell G. Golden, FASB

1:00 pm - 2:15 pm FASB Update
Accounting- 1.5 CH

Speakers:
Rick Cole, FASB
Jeff Mechanick, FASB

2:15 pm - 2:45 pm Break

2:45 pm - 4:00 pm Governmental Auditing
Auditing Governmental - 1.5 CH

Speaker:
Mandy Nelson, KPMG

 4:00 pm - 5:00 pmFoundations of Teaching GNP
Accounting - 1.2 CH
Moderator: Rebecca Bloch, Fairfield University

Speakers: Thad Calabrese, New York University
Susan Convery, Michigan State University
Dan Neely, University of Wisconsin–Milwaukee
Terry Patton, Midwestern State University

6:00 pm - 8:30 pm

Off-site dinner at Rolling Hills Country Club

Transportation is provided, bus(es) will be at the EVEN Hotel. Meet in the lobby at 5:30 pm for departure.

Saturday, March 9, 2019

   
7:00 am - 7:55 am  Breakfast/Roundtable Papers 
Accounting - 0.5 CH

Government Accountability and Financial Reporting: Are Two Reporting Models Better Than One?
Won Jung Kim, The University of Utah

H2O Kindness: A Not-For-Profit Revenue Recognition Case
Dana Garner, Virginia Polytechnic Institute and State University

Walden Conservatory of Music: A Case of Nonprofit Financial Analysis and Strategic Planning

Dan Neely, University of Wisconsin–Milwaukee
Nancy Chun Feng, Suffolk University

Why Do Nonprofit Misreport So Much: The Effect of Low Fixed Pay on Manager Selection and Donor Trust
Xinyu Zhang, Cornell University
Eric W. Chan, The University of Texas at Austin

8:00 am -  9:30 am

Concurrent Sessions

1.01: Government Financial Reporting Issues
Accounting Governmental - 1.8 CH
Moderator: Robert J. Eger, Naval Postgraduate School

The Impact of Governmental Accounting Standards on Public-Sector Pension Funding
Divya Anantharaman, Rutgers, The State University of New Jersey, Newark
Elizabeth Chuk, University of California, Irvine
Discussant: Jean Xueqing Zhang, Virginia Commonwealth University

Accounting Changes and Errors: An Investigation of State and Local Government Reporting
Mary Fischer, The University of Texas at Tyler
Carol M. Jessup, University of Illinois at Springfield
Discussant: Anna Hickey, U.S. Coast Guard Academy

Municipal OPEB Contributions: The Roles of Governance Structure and Economic Factors
Laurence E. Johnson, Colorado State University
Suzanne Lowensohn, The University of Vermont
Alan Keith Styles, California State University, San Marcos
Discussant: Mary Fischer, The University of Texas at Tyler

1.02: Not-For-Profit Audit
Auditing - 1.8 CH
Moderator: Dara M. Marshall, Texas A&M University– Central Texas

The Economic Consequences of Financial Audit Regulation in the Charitable Sector

Raphael Duguay, The University of Chicago
Discussant: Karen A. Kitching, George Mason University

The Credibility of Audit Quality Signaling Among Small Audit Firms in the Not-For-Profit Audit Market
Anne Margaret Thompson, University of Illinois at Urbana-Champaign
Devin Williams, University of Illinois at Urbana- Champaign
Discussant: Dan Neely, University of Wisconsin– Milwaukee

Does Partner Public Company Auditing Experience Affect the Audit Outcomes of Nonprofit Clients?
Aleksandra B. Zimmerman, Northern Illinois University
Stefanie Tate, University of Massachusetts Lowell
Colleen M. Boland, University of Wisconsin– Milwaukee
Discussant: Alfred Yebba, Binghamton University, SUNY


9:45 am - 11:15  am

Concurrent Sessions

2.01: Accountability in Government
Accounting - 1.8 CH
Moderator: Beth Y. Vermeer, University of Delaware

Herman A. Metz and the Search for Order in Municipal Administration: The New York Experience, 1898–1909
Ryan Patrick McDonough, Rutgers, The State University of New Jersey
Paul J. Miranti, Rutgers, The State University of New Jersey, New Brunswick
Michael P. Schoderbek, Rutgers, The State University of New Jersey, Newark & New Brunswick
Discussant: Amy Foshee Holmes, Trinity University

Why Do Politicians Change Auditors? Determinants and Consequences of Municipal Auditor Turnover
Angela K. Gore, The George Washington University
Hyun Jong Na, The George Washington University
Discussant: Devin Williams, University of Illinois at Urbana-Champaign

Municipal Net Revenue, Economic Activity, and the Cost of Borrowing
Anna Hickey, U.S. Coast Guard Academy
Jack W. Dorminey, West Virginia University
Discussant: Alan Keith Styles, California State University, San Marcos

2.02: Issues in Not-For-Profit Hospitals
Accounting - 1.8 CH
Moderator: Curtis Hall, Drexel University

An Intersection of Oversight: Hospital Governance and Performance Before and After the Affordable Care Act
Julie Mercado, The University of Alabama
Discussant: Renee Flasher, The Pennsylvania State University Harrisburg

Determinants of Nonprofit Hospitals’ Operational and Financial Performance
Benedikt Markus Quosigk, Kennesaw State University
Jomon Paul, Kennesaw State University
Leo MacDonald, Kennesaw State University
Discussant: Aleksandra B. Zimmerman, Northern Illinois University

Accounting for Combinations of Nonprofit Hospitals After SFAS 164: Has the FASB Achieved its Objectives?

Elizabeth Searing, University at Albany, SUNY
Daniel Tinkelman, Brooklyn College–CUNY
Discussant: Benedikt Markus Quosigk, Kennesaw State University


11:15 am - 11:30  am Break

11:30 am - 1:00 pm

Concurrent Sessions

3.01: The Governmental Accounting Information Environment
Accounting Governmental - 1.8 CH
Moderator: Won Jung Kim, The University of Utah

Rating Coarseness and the Information Environment: Evidence from Municipalities

Leo Tang, Lehigh University
Pei Li, Southwestern University of Finance and Economics
Discussant: Ryan Patrick McDonough, Rutgers, The State University of New Jersey

Relative Credit Risk and Disclosure Quality
Stephanie F. Cheng, Tulane University
Christine Cuny, New York University
Hao Xue, Duke University
Discussant: Leo Tang, Lehigh University

Online Availability and Accessibility of U.S. Local Government Audited-GAAP Financial Statements
Alan Keith Styles, California State University, San Marcos
Beth Y. Vermeer, University of Delaware
Discussant: Trent Stanton Henke, Texas State University

3.02: Current Topics in Not-For-Profit Accounting
Accounting - 1.8 CH
Moderator: Xinyu Zhang, Cornell University

The Effect of Large Corporate Donors on Nonprofit Performance
Andrew Finley, Claremont McKenna College
Curtis Hall, Drexel University
Erica Harris, Villanova University
Stephen John Lusch, Texas Christian University
Discussant: Linda M. Parsons, The University of Alabama

Lowering Standards: Unintended Consequences of Form 990-N and Value Congruence on Cost Shifting

Joseph M. Wall, Marquette University
Qianhua Ling, Marquette University
Discussant: Dana Garner, Virginia Polytechnic
Institute and State University

Executive Gender Pay Gaps in Nonprofit Organizations
Amanda Marino, Drexel University
Curtis Hall, Drexel University
Andrew Finley, Claremont McKenna College
Discussant: Casey Ann Camors, Texas Tech University


1:00 pm - 2:00 pm

Lunch (Grab-and-Go)


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

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