Menu

2019 Ohio Region Meeting

Thank you to Our Sponsor 

Click Here to Search for Abstracts 

Reviewers

Thursday, May 9, 2019
   
8:00 am - 12:30 pm

Doctoral/New Faculty Consortium

  
1:30 pm – 4:15 pm

The Huntington Bank Tour

   
4:00 pm – 8:00 pm

Table Top Displays

  
 6:30 pm - 8:00 pm Welcome Reception
   
Friday, May 10, 2019
   
7:00 am - 4:00 pm

Table Top Displays

  

   
8:00 am – 8:10 am

President’s Welcome
Speaker: Li Wang, The University of Akron

   
8:10 am – 9:05 am

Building Ohio’s Pipeline
Personal Development - 1.0 CH
Speaker: Scott D. Wiley, The Ohio Society of CPAs

   
9:15 am – 10:15 am Data and Analytics: Curriculum Innovation to Meet Employer Needs
Specialized Knowledge - 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: Visioning: What's Getting in Your Way?
Personal Development - 1.5 CH
Presenter: Marsha M. Huber, Youngstown 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: Accounting Behavior and Organizations
Regulatory Ethics - 1.5 CH
Moderator: Dana Hollie, The University of Toledo

Crowding Out Best Practice: Circumstances Matter More Than Rules
Joseph M. Wall, Marquette University
Timothy J. Fogarty, Case Western Reserve University
Jodi Lynn Gissel McDowell, Marquette University
Discussant: Thomas Calderon, The University of Akron

Does the Proposed Rule for Bonus Compensation for Financial Institutions Affect Financial Reporting Choices?
Laura Alford, Louisiana State University
Dana Hollie, The University of Toledo
Discussant: Tim C. Miller, Xavier University

Motivation Crowding: The Curious Case of Slippery Slope Misreporting
Timothy J. Fogarty, Case Western Reserve University
Jodi Lynn Gissel McDowell, Marquette University
Joseph M. Wall, Marquette University
Discussant: Dan Way, Indiana University

1.04: Tax
Taxes - 1.5 CH
Moderator: Frances Ann Stott, Ohio University

No Representation without Taxation? A Study of the Impact of Tax Return Filing on Voter Turnout
Joanna L. Garcia, John Carroll University
Alan Stancill, Mississippi State University
Discussant: Timothy J. Fogarty, Case Western Reserve University

Peers, Morality, and Socioeconomic Status: An Analysis of the Influence of Peer Groups on Individual Income Tax Compliance
Mary B. Sasmaz, Case Western Reserve University
Discussant: Erica Neuman, Case Western Reserve University

The Making of Tax Professionals in a Digital World: A Situated Learning, Grounded Theory Inquiry
Timothy J. Fogarty, Case Western Reserve University
R. Drew Sellers, Kent State University
David E. Jones, Temple University
Discussant: Justyna Skomra, The Pennsylvania State University Erie

1.05: Accounting History
Accounting - 1.5 CH
Moderator:
Gary John Previts, Case Western Reserve University

An Investigation into U.S. Centric Railroad Accounting Research: 1820 to Date
Gary John Previts, Case Western Reserve University
Dale L. Flesher, The University of Mississippi
Discussant: Jacqueline J. Wukich, Case Western Reserve University

The Evolution of the Fair Value versus Historical Cost Debate and its Modern-Day Advocates
Jacqueline J. Wukich, Case Western Reserve University
Discussant: John D. Keyser, Case Western Reserve University

The History of the Divergent Views of AICPA and SEC Regarding the Impact of Auditor Provided Bookkeeping Services on Auditor Independence
John D. Keyser, Case Western Reserve University
Discussant: Gregory A. Jonas, Case Western Reserve University

   
12:00 pm – 1:30 pm

Lunch
Tax - 1.0 CH

Introduction
Speaker: Wei Li, Kent State University

Tips and Takes on Ohio Taxes: Insider Views
Speakers: Debra Fisher, Ohio Department of Taxation, Jennifer McFarland, Ohio Department of Taxation, Ryan M. Sabol, Ohio Department of Taxation

   
1:45 pm – 3:25 pm

Concurrent Sessions

2.01: Utilizing Data-Driven Tableau Projects in Undergraduate and Graduate Accounting Courses
Specialized Knowledge - 2.0 CH
Presenter: Yiyang Zhang, Youngstown State 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: Forensic Accounting
Auditing - 2.0 CH
Moderator: Jennifer L. Sustersic Stevens, Ohio University

Do Personal Beliefs and Values Affect an Individual’s "Fraud Morality"? Evidence from the World Value Survey
Natalia Maksimovna Mintchik, University of Cincinnati
W. Robert Knechel, University of Florida
Discussant: Inna Voytsekhivska, Western Michigan University

Fool Me Once, Fool Me Twice: An Investigation into Investors’ Reactions Towards CSR Companies Following a Restatement in Financial Statements
Erik S. Boyle, University of Cincinnati
Natalia Maksimovna Mintchik, University of Cincinnati
Rick C. Warne, University of Cincinnati
Discussant: Joseph M. Wall, Marquette University

Fraud Inquiry: The Impact of Written Response on Reporting Intentions
Brian William Hirschl, Ohio University
Discussant: Megan Marie Jones, Xavier University

2.04: Financial I
Accounting - 2.0 CH
Moderator: Bishal BC, Grand Valley State University

Do People Perceive the Implications of Religiosity on Accounting Information: An Investor Perspective
Yiding Wang, The University of Oklahoma
Discussant: David Godsell, University of Illinois at Urbana-Champaign

Financial Reporting Consequences of Sovereign Wealth Funds’ Competing Investment Objectives
David Godsell, University of Illinois at Urbana-Champaign
Discussant: Yiding Wang, The University of Oklahoma

Market Responses to Private and Public Targets: The Role of Goodwill Valuation
Shin Hyoung Kwon, The Pennsylvania State University Erie
Guannan Wang, Suffolk University
Discussant: Thaddeus Andrew Neururer, The University of Akron

Quantifying the Effect of Information and Ability Spillovers on Analyst Earnings Forecast Accuracy
Thaddeus Andrew Neururer, The University of Akron
Estelle Yuan Sun, Boston University
Discussant: Shin Hyoung Kwon, The Pennsylvania State University Erie

2.05: Audit I
Auditing - 2.0 CH
Moderator: Maysa Abdullah Basoudan, Case Western Reserve University

Can Being Too Detail Focused be Detrimental?
Michael N. Killey, University of Michigan–Dearborn
Discussant: Yang Cheng, Kent State University

Can Professional Influences Overcome Cultural Tendencies?
Michael N. Killey, University of Michigan–Dearborn
Discussant: Wei Li, Kent State University

Does Corporate Social Responsibility Reporting Impact Auditor Conservatism
Shipeng Shawn Han, University of Massachusetts Dartmouth
Ling Tuo, Lawrence Technological University
Zabihollah Rezaee, The University of Memphis
Discussant: Michael N. Killey, University of Michigan–Dearborn

   
3:25 pm – 3:55 pm

Break 

   
3:55 pm - 5:35 pm

Concurrent Sessions

3.01: MAKAR 101: Creating Your Own Augmented Reality and Virtual Reality Application for Free
Specialized Knowledge - 2.0 CH
Presenter: Mfon Jacob Akpan, National Louis
University

3.02: Emerging Issues Forum: Highlights from AAA's Blockchain Technology Conference
Specialized Knowledge - 2.0 CH
Presenters: Matthew Holt, University of Dayton
Julie Smith David, American Accounting Association

3.03: Management
Accounting - 2.0 CH
Moderator: Emily Seay Keenan, Ohio University

Competition’s Impact on Research & Development Real Activities Earnings Management
Dana Hollie, The University of Toledo
Russell Barber, Louisiana State University
Discussant: Gregory A. Jonas, Case Western Reserve University

Does Earnings Guidance Increase Earnings Management Behavior?
Thomas Alfred King, Case Western Reserve University
Gregory A. Jonas, Case Western Reserve University
Discussant: David M. Bukovinsky, Wright State University

How Do Openness of Internal Reporting and Shared Interest with an Employee Affect Managerial Collusion and Subsequent Cooperation?
Dan Way, Indiana University Bloomington
Discussant:TBD

The Ripple Effect of Major Customer Litigation Risk on Suppliers’ Firm Valuation, Operating Performance, and Strategic Decisions
Fangjun Sang, St. Bonaventure University
Discussant: Emily Seay Keenan, Ohio University

3.04: Financial II
Accounting - 2.0 CH
Moderator: Liya Hou, The University of Texas at Dallas

Does the Threat of Takeover Discipline Managers? New Evidence from the Foreign Investment and National Security Act
David Godsell, University of Illinois at Urbana-Champaign
Discussant: Liya Hou, The University of Texas at Dallas

Managerial Ability and Intangible Assets: Evidence from Purchase Price Allocation in M&A
Shin Hyoung Kwon, The Pennsylvania State University Erie
Tingting Ye, Boston University
Discussant: Bishal BC, Grand Valley State University

The Effect of Bank Competition on Accounting Conservatism: Evidence from a Natural Experiment
Liya Hou, The University of Texas at Dallas
Discussant: David M. Stott, Ohio University

The Role of Debt Contracts in Analyst Earnings Forecasts
Bishal BC, Grand Valley State University
Sharif Esfahani, The University of Texas at Dallas
Discussant: David Godsell, University of Illinois at Urbana-Champaign

3.05: Audit II
Auditing - 2.0 CH
Moderator: Han Gao, Kent State University

Internal Control Deficiency, Internal Control Audits, and Audit Fees
Pervaiz Alam, Kent State University
Amir Moeini, Kent State University
Discussant: Aaron Wilson, Ohio University

The Effect of Sarbanes-Oxley Act on Book-Tax Differences and How They Relate to Audit Fees and Firm Size
Yu Long, Kent State University
Discussant: Michael N. Killey, University of Michigan–Dearborn

   
6:00 pm – 7:30 pm

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

Poster 1
James R. Doty a Biographical Sketch: The Early Years and some PCAOB Highlights.
Dallin Smith, Case Western Reserve University

Poster 2
Regulatory Enforcement and Off-Balance Sheet Entities: Evidence from the “Shadow Insurance” Market.
Inna Voytsekhivska, Western Michigan University

Poster 3
Predicting Aggregate Stock Returns with Aggregate Accrual Components.
Liya Hou, The University of Texas at Dallas

Poster 4
The Relationship between Accounting for Securitization and Fair Value Accounting and Earnings Management Incentives on U.S Banks
Ragia Shelih, Suez Canal University
Ahmed Zaky, Suez Canal University
Amal Said, The University of Toledo

Poster 5
Using Tax History to Enhance the Tax Course and Policy Perspectives
Robert J. Walsh, University of Dallas

   
Saturday, May 11, 2019
   
7:00 am - 8:00 am

Breakfast with Research Roundtable Forum Session
Accounting - 1.0 CH

Table 1
IFRS Teaching Strategies and the Conceptual Framework
Regan Garey, Lock Haven University

Table 2
Revisiting the Association between Environmental Performance and Environmental Disclosure: The Case of the American Utility Industry
Hani Tadros, Elon University
Mohsen Souissi, Fayetteville State University

The 16th Amendment and the Founding of State CPA Societies
Robert J. Walsh, University of Dallas

Table 3
Education Has Been “Dumbed-Down” in Tax Reform
Melanie McCoskey, The University of Akron
Doron Narotzki, The University of Akron

The Sources and Consequences of Stress of Accounting Faculty
Amal A. Said, The University of Toledo
Karen Green, The University of Toledo

Table 4

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

Examining the Association between User-Based Risk Disclosure Quality, Cost of Capital, and Market Reaction
Yousra Rageh Abdulrahman Obiedallah, The University of Toledo

   
8:00 am – 8:20 am

Business Meeting

   
8:20 am - 8:50 am

Introduction
Speaker: Wei Li, Kent State University

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: Innovation in the Accounting Classroom: Keeping Generation Z Engaged
Personal Development - 2.0 CH
Presenter: Maria Paulina Kassawat, Youngstown State University

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: Potpourri I
Accounting - 2.0 CH
Moderator: TBD

An Examination of Internal Audit Function Size: Evidence from U.S. Government and Nonprofit Sectors
Sarah Ann Garven, Middle Tennessee State University
Audrey Nicole Scarlata, Middle Tennessee State University
Discussant: Jan Ellen Eighme, Miami University

Canada’s Mandatory Adoption of IFRS: Impact on Market-Based and Non-Market-Based Accounting Quality
Karin Ann Petruska, Youngstown State University
Gulraze Wakil, Lakehead University
Discussant: Yiyang Zhang, Youngstown State University

The Determinants of Accounting Comparability around the World
Jonathan Ross, Binghamton University, SUNY
Linna Shi, University of Cincinnati
Hong Xie, University of Kentucky
Discussant: Beu Lee, Texas A&M University–San Antonio

The Functional and Dysfunctional Effects of ERP System Implementation on Tax Planning
Yiyang Zhang, Youngstown State University
Patrick Wheeler, University of South Florida
Stephanie Walton, University of South Florida
Discussant: Karin Ann Petruska, Youngstown State University

4.04: Potpourri II
Accounting - 2.0 CH
Moderator: Amal A. Said, The University of Toledo

Customer CEO Turnover and Supply Chain Contract Renegotiations
Hoyoung Kim, Kent State University
Shunlan Fang, Kent State University
Pervaiz Alam, Kent State University
Discussant: Linna Shi, University of Cincinnati

Ethical Social Image in Unethical Financial Reporting: The Effect of Positive Corporate Social Responsibility Activities on Managers’ Expected Costs of Misreporting
Jun Guo, Rutgers, The State University of New Jersey, Camden
Sungsoo Kim, Rutgers, The State University of New Jersey
Linna Shi, University of Cincinnati
Discussant: John D. Keyser, Case Western Reserve University

Information Content of Order Backlog Conditional on the Direction of Sales Change
Rajiv D. Banker, Temple University
Russell Barber, Louisiana State University
Dana Hollie, The University of Toledo
Han-Up Park, University of Saskatchewan
Discussant: Lei Gao, The University of Akron

Public Companies' Cybersecurity Risk Disclosures from 2007 to 2017
Lei Gao, The University of Akron
Thomas G. Calderon, The University of Akron
Fengchun Tang, Virginia Commonwealth University
Discussant: Xinlei Zhao, The University of Toledo

4.05: Teaching, Learning and Curriculum
Accounting - 2.0
Dialogue Session Facilitator: David M. Bukovinsky, Wright State University

A Cooperative Learning Assignment to Effectively Review the Accounting Cycle for Generation Z Students
Renee M. Castrigano, Gannon University

Activity-Based Costing and the Evaluation of Customer Profitability: A Case Study
David M. Bukovinsky, Wright State University

Lone Star Lodging—A Case Study and Teaching Note
Thomas G. Calderon, The University of Akron
James W. Hesford, University of Lethbridge
Mina Pizzini, Texas State University
Michael J. Turner, The University of Queensland

Managerial Accounting Course Content (MACC) Project
Tim C. Miller, Xavier University
Ronald Cameron Cockrell, Xavier University
Kevin M. Devine, Xavier University
Christian Mastilak, Xavier University

Serendipity in Accounting: Teaching Students How to Navigate in a Changing World
Marsha M. Huber, Youngstown State University
Elena Klevsky, The University of New Mexico

   
10:45 am - 11:15 am

Break

   
11:15 am - 12:30 pm

Concurrent Sessions

5.01: Inspired Learning: Our University Innovation Fellows Share Their Stories
Personal Development - 1.5 CH
Presenter: Marsha M. Huber, Youngstown State 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: Accounting Board of Ohio—History and Function
Accounting – 1.5 CH
Moderator: Gerald P. Weinstein, John Carroll University

Panelists: Brian Day, Otterbein University
Margaret Gilmore, Accountancy Board of Ohio
Maggie Houston, Accountancy Board of Ohio
John E. Patterson, Accountancy Board of Ohio

5.04: Financial III
Accounting - 1.5 CH
Dialogue Session Facilitator: Yang Cheng, Kent State University

Do Firms with an Increasing Earnings String Time Their Mergers and Acquisitions Before the String Breaks?
Yiyang Zhang, Youngstown State University
Mengmeng Wang, University at Buffalo, SUNY
Inho Suk, University at Buffalo, SUNY

5.05: Audit III
Auditing - 1.5 CH
Moderator: Yiyang Zhang, Youngstown State University

The Effects of Regulated Auditor Tenure on Opinion Shopping in the Korean Market
Beu Lee, Texas A&M University–San Antonio
Discussant: Dallin Smith, Case Western Reserve University

The Impact of SEC Comment Letters and Short Selling on the Demand for Audit Quality
Justyna Skomra, The Pennsylvania State University Erie
Pervaiz Alam, Kent State University
Discussant: Maria Paulina Kassawat, Youngstown State University

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

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

Copyright © 1998 - 2019 by American Accounting Association. All rights reserved.