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2019 Mid-Atlantic Region Meeting

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Thursday, May 2, 2019 Doctoral Consortium
  
12:00 pm–5:00 pm Doctoral Consortium
Personal Development - 4.8 CH
  
12:00 pm-1:30 pm Lunch with Panel Discussion

Career Advice for the Aspiring Scholar
Moderator: Steven Balsam, Temple University
Panelists: Carlos Corona, Carnegie Mellon University
John H. Evans III, University of Pittsburgh
Yaou Zhou, Rutgers, The State University of New
Jersey, Camden
  
1:00 pm-4:00 pm Doctoral Student Presentations
Moderator: Steven Balsam, Temple University

Accounting Communication Curriculum
Presenter: Katheryn L. Zielinski, The University of Scranton

Affinity and Whistleblowing: Is Codes of Conduct a Substitute for Religiosity in Encouraging Ethical Behavior?
Presenter: Ali Alhasan, West Virginia University

Costs of SEC Comment Letter Remediation
Presenter: Kristin Mary Stack, University of Pittsburgh

“Disinterested?”—The Effect of the TCJA Interest Limitations of Firm Financing
Presenter: Iguehi Rajsky, Temple University

Firm Life Cycle and Fraud
Presenter: Chen Zhao, West Virginia University

The Effect of Anti-Takeover Laws on Financial Reporting Quality
Presenter: Afua A. Agyekum, Morgan State University

The Strategic Use of Pay Secrecy to Affect Manager Misreporting
Presenter: Conor Brown, University of Pittsburgh

What Do Firms’ Tweets Tell about Future Performance?
Presenter: Atul Singh, The George Washington
University
Thursday, May 2, 2019
  
1:00 pm-4:00 pm PPG Paints Arena Tour - Cancelled
  
4:00 pm-8:00 pm Table Top Displays

 
  
6:30 pm–8:00 pm Welcome Reception
  
Friday, May 3, 2019
  
7:00 am–4:00 pm

Table Top Displays

Becker, Wiley

  
7:00 am–8:00 am Continental Breakfast
  
8:00 am–8:10 am President’s Welcome
Speaker: Nancy Uddin, Monmouth University
  
8:10 am–9:15 am Shifting Foundations in an Era of Change: Technology and Accounting Education
Specialized Knowledge - 1.2 CH

Speaker: Eric Cohen, Cohen Computer Consulting
  
 9:15 am-10:15 amData 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 with Refreshments
  
10:45 am–12:00 pm

Concurrent Sessions

1.01: Successes and Opportunities—Experiences by Recent Alumni
Personal Development - 1.5 CH
Moderator: Jacob C. Peng, Robert Morris University
Panelists: Barbara Donatien, KPMG
Jordan Frazier, PwC
Jessica Gernhart, EY
Heather Vizino, Grossman, Yanak & Ford, LLP
Kenneth (Doug) Wilson, BDO, USA, LLP

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: Personal and Corporate Tax Issues
Taxes - 1.5 CH
Moderator: Loretta N. Baryeh, Coppin State University

Managerial Ability and Tax Avoidance
Marcus J. Burke, The University of Scranton
Megan Burke, Marist College
Discussant: Christine Chung, Indiana University Bloomington

Marriage or Money: New Evidence of the Disproportionate Influence of the Dual-Earner Marriage Tax Penalty
Amy J. N. Yurko, Duquesne University
Christine Cheng, The University of Mississippi
Donald Larry Crumbley, Louisiana State University
Discussant: TBD

Refunds and Payments of Inner-City Residents of Baltimore
Loretta N. Baryeh, Coppin State University
Hyacinth Ezeka, Coppin State University
Discussant: Jonathan D. Grossberg, Robert Morris University

1.04: Capital Markets Research I
Accounting - 1.5 CH
Moderator: Tesfaye Lemma, Towson University

Stock Price Informativeness and Local Investment
Michael Hyman, Merrimack College
Scott Duellman, Saint Louis University
Discussant: Yang Cheng, Kent State University

Voluntary Carbon Disclosure, Earnings Management, and Corporate Debt Maturity
Mehrzad Azmi, Towson University
Tesfaye Lemma, Towson University
Martin Freedman, Towson University
Discussant: Dina F. El Mahdy, Morgan State University

1.05: Auditing I
Auditing - 1.5 CH
Moderator: Alan Reinstein, Wayne State University

At What Life Cycle Stage Does the Auditors’ Going Concern Report Add Value?
Kathleen M. Bakarich, Hofstra University
Jiaxin (Jasmine) Liu, Adelphi University
Joseph Weintrop, Baruch College–CUNY
Discussant: Nava Cohen, New Jersey City University

Improving Audit Quality: A Judaic Approach to Applying Materiality Concepts
Alan Reinstein, Wayne State University
Eileen Z. Taylor, North Carolina State University
Discussant: Kathleen M. Bakarich, Hofstra University

Stock Liquidity and Firm Auditor Choice
Juan Qin, SUNY College at Oneonta
Discussant: TBD

  
12:00 pm–1:30 pm Lunch
Personal Development - 1.0 CH

Program Chair’s Introduction
Speaker: Kang Cheng, Morgan State University

Technology and The Future of The Accounting Profession
Speaker: Robert W. McCutcheon, Retired Partner - PricewaterhouseCoopers LLP
  
1:30 pm–1:45 pm Break
  
1:45 pm–3:25 pm

Concurrent Sessions

2.01: From Perceptron to Deep Learning: How Artificial Neural Networks Work
Computer Software & Applications - 2.0 CH
Presenter: Tingting (Rachel) Chung, Chatham University

2.02: Activities, Resources, and Takeaways from AAA’s Intensive Data and Analytics Summer Workshop
Specialized Knowledge - 2.0 CH
Presenter: Wendy Tietz, Kent State University

2.03: Effects of Disclosures
Accounting - 2.0 CH
Moderator: Yue Zhang, University of Pittsburgh

Determinants of Firms’ Presence on and Use of Twitter: An Empirical Study
Atul Singh, The George Washington University
Discussant: Nava Cohen, New Jersey City University

Did U.S. Banks Manage Their Earnings in the Aftermath of the 2007–2009 Financial Crisis? Evidence from the Post-Crisis Housing Market
Burak Dolar, Western Washington University
Discussant: Arundhati Rao, Towson University

Firm Life Cycle and Disclosure Quality
Lauren A. Cooper, West Virginia University
Trevor Sorensen, West Virginia University
Chen Zhao, West Virginia University
Discussant: Yue Zhang, Northeastern University

Information Response in Shareholder Activism
Duo Pei, Rutgers, The State University of New Jersey
Discussant: Nancy Uddin, Monmouth University

Strategic Benefits and Costs of Voluntary Disclosure in the Pharmaceutical Industry
Yue Zhang, University of Pittsburgh
Discussant: Chen Zhao, West Virginia University

2.04: Information Systems in the 21st Century
Accounting - 2.0 CH
Dialogue Session Facilitator: Heather Losi, SUNY at Oswego
Blockchain Signaling in Accounting
Craig Gallagher, The University of Scranton
Marcus J. Burke, The University of Scranton
Katheryn Zielinski, The University of Scranton

Integration of Data Analytics into Higher Education Curriculum
Heather Losi, SUNY at Oswego
Elena Isaacson, Siena College

Return Predictability and Short Selling: Evidence from Corporate Restructuring Announcements
Belinda Charlene Henderson, Louisiana State University
Nusrat Jahan, Louisiana State University
Kenneth J. Reichelt, Louisiana State University

Thinking Technology: Blockchains and the Future of Accounting Curricula

Dina F. El Mahdy, Morgan State University

2.05: Auditing II
Auditing - 2.0 CH
Dialogue Session Facilitator: Chiulien C. Venezia, rostburg State University

Audit Fees and Auditor Choice: Evidence from CFO Board Membership
Kenneth J. Reichelt, Louisiana State University
Nusrat Jahan, Louisiana State University

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

Professional Skepticism, Experience, and Industry Specialization of Auditors: A Predictive Study
Robert Sollfrey, Berkeley College
Wen-Wen Chien, SUNY College at Old Westbury
Roger Mayer, SUNY College at Old Westbury
Chiulien C. Venezia, Frostburg State University
Medhanie Mekonnen, Wilbur Wright College

  
3:25 pm–3:55 pm Break

  
3:55 pm–5:35 pm

Concurrent Sessions

3.01: Introduction to Financial Accounting First Week Book-Free Activity and Assignment
Personal Development - 2.0 CH
Presenter: Janice E. Rummell, Shippensburg University

3.02: Emerging Issues Forum: Highlights from AAA’s Blockchain Technology Conference
Specialized Knowledge - 2.0 CH
Presenters: Susan V. Crosson, American Accounting Association
Ethan Kinory, Rutgers, The State University of New Jersey
Sean Stein Smith, Lehman College (CUNY)

3.03: Accounting Education
Accounting - 2.0 CH
Moderator: Linda J. Flaming, Monmouth University

An Empirical Examination of Corporate Effective Tax Rates Using Data Analytics: Evaluation of Firm-Level and Industry-Level ETR Trends
Christine Cheng, The University of Mississippi
Pradeep Sapkota, Louisiana State University
Amy J. N. Yurko, Duquesne University
Discussant: Ramesh Narasimhan, Montclair State University

Having One’s Cake and Eating it Too? Exploring the Balance between Research and Teaching for Accounting Education
Timothy J. Fogarty, Case Western Reserve University
Alan Reinstein, Wayne State University
Mary Sazmaz, Case Western Reserve University
Discussant: Gregory J. Krivacek, Robert Morris University

Incorporating Students’ Collaborative Research into the Advanced Accounting Classroom
Yoel Beniluz, William Paterson University
Discussant: Amy J. N. Yurko, Duquesne University

Should Accounting Majors have Human Resource Training in Compliance, Employee Coaching, Team Building and Mentoring Awareness Skills?
Linda J. Flaming, Monmouth University
Joseph Mosca, Monmouth University
Discussant: Gregory J. Krivacek, Robert Morris University

3.04: Earnings Management and Disclosure
Accounting - 2.0 CH
Dialogue Session Facilitator: Dana Zhang, Susquehanna University

A Cautionary Tale: Profitability Anomalies and Mispricing Associated with Financial Statement Variables
Jared DeLisle, Utah State University
Zafer Yuksel, University of Massachusetts Boston
Gulnara R. Zaynutdinova, West Virginia University

A Temporal Analysis of Expectation Management: Evidence from Public Management Earnings Forecasts
Dana Zhang, Susquehanna University
Bo Liu, Susquehanna University

Does Bank Competition Affect Managers’ Asymmetric Disclosure? Evidence from a Nature Experiment
Liya Hou, The University of Texas at Dallas

3.05: Accounting
Accounting - 2.0 CH
Dialogue Session Facilitator: Sudip Ghosh, The Pennsylvania State University Berks

Mandatory Adoption of IFRS in Canada and its Effect on International Stock Listings
Shahid Khan, The Pennsylvania State University Berks
Khaled Abdou, The Pennsylvania State University Berks
Sudip Ghosh, The Pennsylvania State University Berks

Probable at First Glance, but Unlikely After Closer Look: The Role of Cognitive Reflection Ability on the Assessment of Probability Expressions
Ricardo Cardoso, Brazilian School of Public and Business Administration
Rodrigo Leite, State University of Rio de Janeiro
Andre Carlos B. Aquino, University of São Paulo

Profiles of School District Fraud: Student Activity Accounts and Purchasing Cards Schemes
Christine Cheng, The University of Mississippi
Renee Flasher, The Pennsylvania State University Harrisburg
Kristy Schenck, Bucknell University

Profit Status of Microfinance Institutions and Incentives for Earnings Management
Rodrigo Leite, State University of Rio de Janeiro
Layla Mendes, Brazilian School of Public and Business Administration
Rafael de Lacerda Moreira, Brazilian School of Public and Business Administration

  
6:00 pm–7:30 pm

Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH

Poster 1:
Interactive Teaching Approach for Upper Accounting Courses
Theresa Phipps, Slippery Rock University

Poster 2:
Teaching an M.B.A. Course in Accounting for Decision Making—A Discussion of Pedagogy
Ali M. Sedaghat, Loyola University Maryland

  
Saturday, May 4, 2019
  
7:00 am – 8:00 am

Breakfast with Research Roundtable Forum
Accounting - 1.0 CH

Roundtable 1: Auditing
Are There Unintended Consequences to CSR Activities? Evidence from the Audit Profession
Michael N. Killey, University of Michigan–Dearborn
Matthew J. Hayes, University of Michigan–Dearborn

Broker-Dealers: High Audit Deficiencies has Led to Increased Enforcement Actions by the PCAOB
Anthony Fulmore, The University of Scranton
Stephanie Lee, The University of Scranton

Could a Client’s Social Responsibility Lead to an Auditor’s Social Irresponsibility?
Michael N. Killey, University of Michigan–Dearborn
Stephanie Walton, University of South Florida
The Influence of Unethical Pro-Organizational

Behavior (UPB) on Internal Auditors’ Fraud Detection
Joy Chacko, The University of Scranton
Anthony Fulmore, The University of Scranton

Roundtable 2: Financial Accounting I
Do IFRS Based Earning Announcements Have More Information Content than Chinese GAAP Based Earnings Announcements for Small and Medium Sized Firms?
Shahid Khan, The Pennsylvania State University Berks

Roundtable 3: Financial Accounting II
A Modified Measure for Organization Capital
Jaeseong Lim, Hartwick College

Bank Loan Officers’ Perceptions of Audit Quality and Audit Risk in Geographically Dispersed Audit Procedures

Lydia N. Didia, The Pennsylvania State University Harrisburg

Bank Mergers and Lending Relationships
Aluna Wang, Carnegie Mellon University

Homeowner’s Equity, Rental Cash Flow, and Recourse as Predictors of Default
William Callian, Walden University
Roger Mayer, SUNY College at Old Westbury
Medhanie Mekonnen, Wilbur Wright College
Wen-Wen Chien, SUNY College at Old Westbury

Prospect Theory, Mental Accounting, and Timing of Restatement Disclosure
Qiongyao Zhang, Robert Morris University
Chenchen Huang, Buffalo State College, SUNY

Roundtable 4: Financial Accounting III
An Industry Approach to Assess the Popularity of Non-GAAP Financial Measure Disclosures
Kang Cheng, Morgan State University
Mohammad Tavakolifar, Morgan State University

Channel Stuffing or Sales with a Right to Return?
Arundhati Rao, Towson University
Charles L. Martin, Towson University
Wayne T. Prem, Towson University

Is Non-Recognition of Internally Generated Intangible Assets Materially Understating the Value of U.S. Companies?
Shifei Chung, Rowan University
Ramesh Narasimhan, Montclair State University

Management Entrenchment and Corporate Fraud
Nana Yamfo Amoah, Rollins College
Isaac Ankonu Bonaparte, Towson University
Rajib Chowdhury, Old Dominion University

The Mediating Effect of Incentive-Based Compensations on the Association between Managerial Ability and Fair Value Accounting
Dina F. El Mahdy, Morgan State University
Rasha Elbolok, Suez Canal University

Roundtable 5: Public Interest & Auditing
A Blockchain Course for Accounting and Other Business Students
Myles Stern, Wayne State University
Alan Reinstein, Wayne State University

Applying Interpersonal Relationships and Integrity to Strengthen Accountants’ Continuing Professional Ethics Education
Eileen Z. Taylor, North Carolina State University
Alan Reinstein, Wayne State University
Natalie T. Churyk, Northern Illinois University
Paul F. Williams, North Carolina State University

Are Auditors Feeling the Burn? Job Burnout Among Staff and Senior Auditors
Amanda Sue Marcy, The University of Scranton
Patrick E. O’Brien, Hofstra University

Corporate Governance and Innovation: Additional Evidence
Henry Kimani Mburu, Catholic University of Eastern Africa
Alex Tang, Morgan State University
Phyllis Keys, Morgan State University

Hyperledger Fabric: A Blockchain for Business
Myles Stern, Wayne State University
Alan Reinstein, Wayne State University

The Impact of CSR Disclosure on Firms’ Financial Performance: Evidence from the GCC Listed Companies
Samy Garas, SUNY, Plattsburgh
Mostafa Hassan, Qatar University
Abulsamad Alazzani, Qatar University

  
8:00 am – 8:20 am Business Meeting
  
8:20 am – 8:50 am Plenary Session

Program Chair’s Introduction
Speaker: Kang Cheng, Morgan State University

Bold Transformations Toward a Prosperous Society
Speaker: David M. Stott, AAA Council Chair, Ohio University
  
9:05 am – 10:45 am

Concurrent Sessions

4.01: Incorporating Emerging Technologies in Accounting Courses
Specialized Knowledge - 2.0 CH
Panelists: Deniz A. Appelbaum, Montclair State University
Hussein Issa, Rutgers, The State University of New Jersey
John Peter Krahel, Loyola University Maryland

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

4.03: Capital Markets Research II
Accounting - 2.0 CH
Moderator: Liya Hou, The University of Texas at Dallas

Deal-to-Deal Marginal Efficiency Dynamics of Serial U.S. Banking Acquirer
Jamal Ali Khasawneh, Gulf University for Science & Technology
Discussant: Henry Kimani Mburu, Catholic University of Eastern Africa

Nonlinear Loan Loss Provisioning
Wei Wang, Temple University
Sudipta Basu, Temple University
Justin J. Vitanza, Temple University
Discussant: Sang Wu, Carnegie Mellon University

Predicting Aggregate Stock Returns with Aggregate Accrual Components
Liya Hou, The University of Texas at Dallas
Discussant: Wei Wang, Temple University

The Effect of Bank Competition on Accounting Conservatism: Evidence from a Natural Experiment
Liya Hou, The University of Texas at Dallas
Discussant: Qiongyao Zhang, Robert Morris University

The Effect of SFAS 158 on the Mispricing of Pension Plan Funding
Jae Bum Kim, Lehigh University
Jonathan Nam, The Hong Kong Polytechnic University
Discussant: Rodrigo Leite, State University of Rio de Janeiro

4.04: Capital Markets Research III
Accounting - 2.0 CH
Dialogue Session Facilitator: Rong Yang, Rochester Institute of Technology

CFO Expertise and CSR Disclosure in 10-Ks
Jun Guo, Rutgers, The State University of New Jersey, Camden
Sungsoo Kim, Rutgers, The State University of New Jersey
Rong Yang, Rochester Institute of Technology
Yang Yu, Rochester Institute of Technology Disappearing Working Capital

Does Financial Statement Comparability Mitigate Delayed Trading Volume Before Earnings Announcements?
Junwoo Kim, University of Massachusetts Boston
Robert Kim, University of Massachusetts Boston
Sangwan Kim, University of Massachusetts Boston

Economic Determinants of Accruals Volatility and their Impact on Abnormal Accruals
Hyun Jong Na, The George Washington University

How Do Firms Respond to a Shift from Mandatory to Voluntary Disclosure? Evidence from Corporat Charitable Donations Disclosures in the U.K.
Nava Cohen, New Jersey City University
Ionela-Irina Andreicovici, ESSEC Business School
Alessandro Ghio, Monash University Caulfield

4.05: Capital Markets Research IV
Accounting - 2.0 CH
Moderator: Cagla Akin, Carnegie Mellon University

Consolidation of Securitization Entities and the Effects on Charitable Lending
Cagla Akin, Carnegie Mellon University
Discussant: Barry R. Hettler, The College at Brockport, SUNY

Heterogeneous Beliefs, Speculation of Investors and Management Forecast
Xhiwei Xu, Rutgers, The State University of New Jersey, Newark and New Brunswick
Valentin Dimitrov, Rutgers, The State University of New Jersey, Newark and New Brunswick
Discussant: Dina F. El Mahdy, Morgan State University

On the Pricing of Excess Control Rights
Barry R. Hettler, The College at Brockport, SUNY
Arno Forst, The University of Texas at Brownsville
Lindsay Baran, Kent State University
Discussant: Zhaoyun Shangguan, Robert Morris University

  
10:45 am – 11:15 am Break
  
11:15 am – 12:30 pm

Concurrent Sessions

5.01: The Financial Statement Comparison Project
Personal Development - 1.5 CH
Presenter: Amy J. N. Yurko, Duquesne University

5.02: Microsoft’s Power BI Basics Part II
Specialized Knowledge - 1.5 CH
Presenters: Guido L. Geerts, University of Delaware
Gail Hoover King, Washburn University

5.03: Public Interest and Auditing
Auditing - 1.5 CH
Moderator: Muniratu Kelly, Morgan State University

GLOBALSCAPE INC.: Sales Go Rogue
Muniratu Kelly, Morgan State University
Bilal Makkawi, Morgan State University
Discussant: Linda J. Flaming, Monmouth University

Sales Order Backlog and Corporate Social Responsibility
Li Sun, The University of Tulsa
Brian Walkup, Rollins College
Kean Wu, Rochester Institute of Technology
Discussant: Henry Kimani Mburu, Catholic University of Eastern Africa

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: Yang Cheng, Kent State University

5.04: Earnings Management
Accounting - 1.5 CH
Moderator: Eremina Ytsma, Carnegie Mello University

Accounting Conservatism in Perspective
Afua Ataa Boakyewaa Agyekum, Morgan State University
Kang Cheng, Morgan State University
Discussant: Menghai Gao, The George Washington University

Effort and Selection Effects of Performance Pay in Knowledge Creation
Eremina Ytsma, Carnegie Mellon University
Discussant: Jae Bum Kim, Lehigh University

Passive Ownership and Earnings Manipulation
Ahmed Baig, Texas Tech University
Jared DeLisle, Utah State University
Gulnara R. Zaynutdinova, West Virginia University
Discussant: Dana Zhang, Susquehanna University

The Conflict of Interests between Stockholders and Debtholders: Exploring a Reverse Wealth Transfer at Sears
Yoel Beniluz, William Paterson University
Discussant: Gulnara R. Zaynutdinova, West Virginia University

5.05: Government and NFP Accounting Issues
Accounting - 1.5 CH
Moderator: Leo Tang, Lehigh University

H2O Kindness: A Not-for-Profit Revenue Recognition Case
Dana Garner, Virginia Polytechnic Institute and State University
Discussant: Renee Flasher, The Pennsylvania State University Harrisburg

Rating Coarseness and the Information Environment: Evidence from Municipalities
Leo Tang, Lehigh University
Pei Li, Southwestern University of Finance and Economics
Discussant: Ramesh Narasimhan, Montclair State University

The Impact of Pension and Charter Mandates on Pennsylvania Public Schools
Kreag Danvers, Clarion University
Discussant: Renee Flasher, The Pennsylvania State University Harrisburg

 

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

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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