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2019 Western Region Meeting

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Reviewers



Thursday,  April 11, 2019
   
1:00 pm - 4:00 pm3M Plant Tour
Accounting - 1.0 CH
  
2:45 pm–4:00 pm Doctoral Student Faculty Interchange I
Accounting - 1.5 CH
Moderator: Lucile C. Faurel, Arizona State University

Do Non-GAAP Earnings Compliment Management Forecasts?
Suteera Pongtepupathum, University of Southern California
Discussant: Weili Ge, University of Washington

Double Trouble: An Analysis of IRS Attention and Financial Reporting
Zackery Fox, University of Oregon
Discussant: Eric James Allen, University of Southern California

The CEO-to-Median Employee Pay Ratio as a Measure of Pay Dispersion and the Consequences of Pay Dispersion on Employee Perceptions and Productivity
Esther E. Bailey, University of California, Irvine
Discussant: Xiaoxia Peng, The University of Utah

4:00 pm-8:00 pm Table Top Displays

    

4:15 pm–5:30 pm Doctoral Student Faculty Interchange II
Accounting - 1.5 CH
Moderator: Linda K. Krull, University of Oregon

CEO of the Year Awards and Disclosure Quality
Claire Stratton Quinto, University of Oregon
Discussant: Sarah Shaikh, University of Washington

Hedging on the Hill: The Influence of Political Hedging on Equity and Earnings Volatility
Hengda Jin, The University of Utah
Discussant: Lucile C. Faurel, Arizona State University

The Role of Rank and File Employee Incentives in Tax Strategy
Christina Ruiz Mueller, Arizona State University
Discussant: Kyle Peterson, University of Oregon

6:30 pm - 8:00 pm Welcome Reception

   
Friday, April 12, 2019
   
7:00 am - 4:00 pm Table Top Displays

Accounting Play

7:00 am - 8:00 amContinental Breakfast

8:00 am - 8:10 am President’s Welcome
Robin P. Clement, University of Oregon

8:10 am - 9:05 am Robotics Process Automation - Accounting for Impact
Specialized Knowledge - 1.0 CH
Speakers: David Matthews, Resources Global Professionals, Lester Sussman, Resources Global Professionals


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: The Future of Technology and Accounting Education: Developing Creative, Critical Thinkers

Personal Development - 1.5 CH
Presenters: Markus Ahrens, Saint Louis Community College, Meramec
Cathy J. Scott, Navarro College

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: Doctoral Student Faculty Interchange III
Accounting - 1.5 CH
Moderator: Devin M. Shanthikumar, University of California, Irvine

Deterrence and Substitution: The Effect of State Tax Whistleblower Protections on State and Federal Tax Avoidance
Aruhn V. Venkat, University of California, Irvine
Discussant: Linda K. Krull, University of Oregon

Risk Disclosure and Event Impact Mitigation: Evidence from Security Breaches

Nicholas Jasa, University of Colorado Boulder
Discussant: Chuchu Liang, University of California, Irvine

The Coordination of Monitoring between the Audit Committee and the Internal Audit Function
Jacob Jaggi, The University of Arizona
Discussant: Henry Laurion, University of California

1.04: Earnings Smoothing, Reporting Transparency and Complexity, AI the Future
Accounting - 1.5 CH
Dialogue Session Facilitator: Nancy Mangold, California State University, East Bay

Application of Stochastic Linear Programming in Managerial Accounting: Scenario Analysis Approach

Di Wu, California State University, Bakersfield
Ji Li, California State University, Bakersfield
Yong Choi, California State University, Bakersfield

Artificial Intelligence: Overrated or the Future of Accounting?
Matthew Sobczak, Trinity University
Cheyenne Whitman, Trinity University
Amy Foshee Holmes, Trinity University
Ashley W. Douglass, Trinity University

Standards or Incentives: What Determines Financial Reporting Transparency for Defined Benefit Pension Assets?
Divya Anantharaman, Rutgers, The State University of New Jersey, Newark
Liz Chuk, University of California, Irvine

1.05: Audit Quality, Audit Fees and Industry Specialist Audit Teams

Auditing - 1.5 CH
Moderator: Andrew Finley, Claremont McKenna College

An Examination of Audit Quality Surrounding Engagement Office Changes
Adam Greiner, University of Denver
Julia L. Higgs, Florida Atlantic University
Thomas Joseph Smith, University of South Florida
Discussant: Gary P. Braun, California State University, Chico

Industry Specialist Audit Teams and Audit Production
Steven F. Cahan, The University of Auckland
Limei Che, University of South-Eastern Norway
Tobias Svanstrom, Umeå University
Discussant: Gabriel Saucedo, Seattle University

The Relationship between Principles-Based Accounting Rules and Audit Fees
Dawna Drum, Western Washington University
Zenghui Liu, Western Washington University
Bo Ouyang, The Pennsylvania State University Great Valley
Huishan Wan, University of Northern Iowa
Discussant: Timothy J. Fogarty, Case Western Reserve University

12:00 pm - 1:30 pm Lunch

Introduction
Specialized Knowledge - 1.0 CH
Speaker: Nancy Mangold, California State University, East Bay

Navigating the Audit of Digital Assets
Speaker: Andrea Schulz, KPMG

1:45 pm - 3:25 pm Concurrent Sessions

2.01: Using Augmented Reality (HP Reveal and PowerPoint) for Student Engagement
Specialized Knowledge - 2.0 CH
Presenter: Edward Monsour, California State University, Los Angeles
(Session canceled)

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: Doctoral Student Faculty Interchange IV
Accounting - 2.0 CH
Moderator: Xiaoxia Peng, The University of Utah

Risk Factor Disclosure and Overconfident Managers
Kee-Hea Moon, University of Washington
Discussant: Lorien Stice-Lawrence, University of Southern California

The Reach of Information Spillovers
Simmi Mookerjee, University of Washington
Discussant: Devin M. Shanthikumar, University of California, Irvine

The Role of CDS Trading in the Commercialization of New Lending Relationships
Jung Koo Kang, University of Southern California
Christopher Williams, University of Michigan
Regina Wittenberg-Moerman, University of Southern California
Discussant: Mei Cheng, The University of Arizona

2.04: Earnings Return Relations, Trading Volume, Intangibles Surprises and Investment Efficiency
Accounting - 2.0 CH
Moderator: Marcus Burger, Idaho State University

A Structural Break in the Aggregate Earnings-Returns Relation and Changes in Determinants of the Relation
Asher Curtis, University of Washington
Chang-Jin Kim, University of Washington
Hyung il Oh, University of Washington, Bothell
Discussant: Laurel Franzen, Loyola Marymount University

Broker Trading Volume: A Conflict of Interest?
Ben Lourie, University of California, Irvine
Devin M. Shanthikumar, University of California, Irvine
Tiana Lehmer, University of California, Irvine
Discussant: Tim D. Haight, Loyola Marymount University

Financial Reporting Standards and Investment Efficiency in Growth Firms
Radhika Lunawat, University of California, Irvine
Jeroen Suijs, Erasmus University
Discussant: Li Qu, Humboldt State University

Stock Market Reaction to Intangibles Surprises

Chuchu Liang, University of California, Irvine
Eric Yeung, Cornell University
Discussant: Yiting Cao, California State University, Los Angeles

2.05: Hedge Fund Activism, Discretionary Control, Performance Measure Relevance, and Participative Budgeting
Management Services - 2.0 CH
Moderator: Thomas William Vance, Colorado State University

Crowding Out Intrinsic Motivation to be Honest in Participative Budgeting: An Experimental Examination of Norm Sensitivity and Choice of Information System

Heba Yousef M. Abdel-Rahim, The University of Toledo
Jing Liu, Chapman University
Douglas E. Stevens, Georgia State University
Discussant: Leepsa Nabaghan Madhabika, Arizona State University

Hedge Fund Activism, CEO Turnover and Compensation
Jianxin Gong, California State University, Fullerton
Wonik Choi, California State University, Fullerton
Discussant: Ozer Asdemir, University of St. Thomas

Managers’ Perceptions of Performance Measure Relevance in Weighting Decisions
Timothy Brown, University of Illinois at Urbana-Champaign
Gary W. Hecht, University of Illinois at Urbana-Champaign
Thomas William Vance, Colorado State University
Discussant: Jianxin Gong, California State University, Fullerton

The Hidden Costs of Not Using Discretionary Control
Jing Liu, Chapman University
Discussant: Pinky Rusli, Montana State University

3:25 pm - 3:55 pm Break

3:55 pm - 5:35 pm Concurrent Sessions

3.01: Power BI Focused Data Analytics for Future CPA’s
Specialized Knowledge - 2.0 CH
Presenters: Larry Kanter, Southern Methodist 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
Nancy Jones, San Diego State University

3.03: Earnings Forecasts, Hiring and Shareholder Value, and CEO Compensation
Accounting - 2.0 CH
Moderator: Adam Bordeman, California Polytechnic State University, San Luis Obispo

A New Approach to Estimate Earnings Forecasting Models: MM-Estimation
Li Qu, Humboldt State University
Discussant: Margaret H. Kim, California State University, Fullerton

CEO Compensation and the Effects of Accounting for Business Combinations
Yiting Cao, California State University, Los Angeles
Victoria Dickinson, The University of Mississippi
Qi Dong, The Pennsylvania State University Erie
Daniel D. Wangerin, Michigan State University
Discussant: Olivia Huseman, Chapman University

Hiring and Shareholder Value: Evidence from Job Postings Announcements
Ben Lourie, University of California, Irvine
Terry J. Shevlin, University of California, Irvine
Alexander Nekrasov, University of Illinois at Chicago
Elizabeth Gutierrez, Universidad de Chile
Discussant: Adam Bordeman, California Polytechnic State University, San Luis Obispo

Post-Acquisition Earnings Forecasts: Unintentional Optimism or Strategic Bias?
Olivia Huseman, Chapman University
Discussant: Lei Dong, Eastern Washington University

3.04: Analysts’ Forecasts and Revisions, Derivative Disclosure, Inventory Choice, and Matching

Accounting - 2.0 CH
Dialogue Session Facilitator: Jing-Wen Yang, California State University, East Bay

Analysts’ Revenue Forecasts and Discretionary Revenues
Sunay Mutlu, Kennesaw State University
Shih-Chu Chou, San Francisco State University

A Study on the Association of Inventory Choice and Earnings Quality

Tara M. Lambert, Whitworth University

Derivative Disclosure Regulation (SFAS 161) and Risk Relevance of Fair Value Disclosures
Qiuhong Zhao, Texas A&M University–Corpus Christi

Individual Investors’ Responses to Mutual Fund Fire Sales and Sell-Side Analysts’ Price-Correcting Revisions
Jinglin Jiang, Sonoma State University
Weiwei Wang, Weber State University

Re-Examination of the Declining Matching between Concurrent Revenues and Expenses
Li Qu, Humboldt State University

3.05: GAS, Gender Issues and Public Interest Topics
Accounting (Governmental) - 2.0 CH
Dialogue Session Facilitator: Burak Dolar, Western Washington University

Digital Literacy and Gender: Does it Matter?
Salma Boumediene, University El Manar
Salem L. Boumediene, Montana State University Billings
Linda Jo Calloway, Pace University
Catherine Dwyer, Pace University
Raymond Elson, Valdosta State University
Susanne O'Callaghan, Pace University
John P. Walker, CUNY Queens College

Does the Influence of Competition and Compensation on Hospital Quality Vary with Ownership Type?
Linda H. Chen, University of Idaho
Leslie Eldenburg, The University of Arizona
Theodore H. Goodman, Purdue University

The Impact of Governmental Accounting Standards on Public-Sector Pension Funding
Divya Anantharaman, Rutgers, The State University of New Jersey, Newark
Liz Chuk, University of California, Irvine

The Role of Practical Wisdom in Accounting Ethics Education
Steven M. Mintz, California Polytechnic State University, San Luis Obispo
William F. Miller, University of Wisconsin–Eau Claire

The Timing of Managerial Responses to Fiscal Stress
Spencer T. Brien, Naval Postgraduate School
Robert J. Eger, Naval Postgraduate School
David S. T. Matkin, Brigham Young University

6:00 pm - 7:30 pm Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH

Poster 1:
Accounting Firm Hiring Expectations and Student Preparedness in Data Analytics: A Fit Perspective
Michelle Li-Kuehne, Whitworth University

Poster 2:
Creating Safe Environments Where Learning Can Thrive
Cassy Budd, Brigham Young University
Melissa Larson, Brigham Young University

Poster 3:
Enhancing Accounting Students’ Classroom Experiences with Team Teaching by Mixed AACSB Qualified Faculty
W. Ron Singleton, Western Washington University
Tomoko (Singleton) Nakamura, Whatcom Community College

Poster 4:
IRS Audit of Auto Financial, Inc.: Utilizing Tax Incentives to Illustrate the Implementation of Tax Rules to Business
Sara Kern, Gonzaga University
Andrew M. Brajcich, Gonzaga University

Poster 5:
Student Loan Debt in Bankruptcy Filings
Christine Kuglin, University of Denver

   
Saturday, April 13, 2019
   
7:00 am - 8:00 am Breakfast with Research Roundtable Forum Session
Accounting - 1.0 CH

Roundtable 1: Financial Reporting I
Moderator: Yu Li, University of Washington, Bothell

Are All Female Directors Created Equal? An Examination of Executive Experience of Independent Directors
Zhiyan Cao, University of Washington, Tacoma
Arun D. Upadhyay, Florida International University

The Influence of Management Bonding on Firms’ Financial Reporting Risk
Yu Li, University of Washington, Bothel

Tunneling through Allies: Affiliated Shareholders, Insider Trading and Monitoring Failure
Minying Cheng, Sun Yat-sen University
Jun Liu, Sun Yat-sen University
Longwen Zhang, Sun Yat-sen University

Roundtable 2: Financial Reporting II
Moderator: Tim D. Haight, Loyola Marymount University

Abnormal Cash Holdings and the Cost of Equity Capital
Hyung Tae Kim, California State University, Fresno
Heeick Choi, University of Massachusetts Lowell
Sangshin (Sam) Pae, University of North Georgia

Accounting Conservatism and Debt Covenant Intensity in Private Debt Contracts
Juana Martinez Aledo, ESCP Europe Business School
Cecilia Henghsiu Lin, University of Portland

Management Forecast Consistency and Investment Efficiency
Tim D. Haight, Loyola Marymount University
Peng-Chia Chiu, The Chinese University of Hong Kong
Chen-Lung Chin, National Chengchi University
Po-Hsiang Yu, National Chengchi University

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

Roundtable 3: Financial Reporting III
Moderator: Li Qu, Humboldt State University

Accounting Standards, Product Market Competition, and Stock Price Informativeness: Evidence from Europe
Jing Wang, California State University, Bakersfield
Wei Li, Kent State University
Arno Forst, The University of Texas Rio Grande Valley Brownsville

Do People Perceive the Implications of Religiosity on Accounting Information: An Investor Perspective
Yiding Wang, The University of Oklahoma

Lenders’ Monitoring Incentives and Loan Loss Provisioning Quality: Evidence from Banks’ use of CDSs
Jung Koo Kang, University of Southern California

The Single Supervisory Mechanism—A Curse or a Blessing for Banks’ Financial Reporting Quality?
Melanie Demirtas, Frankfurt School of Finance & Management

Roundtable 4: Financial Reporting IV
Moderator: Adam Bordeman, California Polytechnic State University, San Luis Obispo

How do Sustainability Investments Effect Financial Performance? An Instrumental Variable Approach
Susan Ann Henderson, California State University, Fresno

New Audit Committee Members’ Association with Earnings Management: The Role of New Member Competence and Incentive
Naman Desai, Indian Institute of Management Ahmedabad
Joshy Jacob, Indian Institute of Management Ahmedabad
Sakina Poonawala, Indian Institute of Management Ahmedabad
Ajay Pandey, Indian Institute of Management Ahmedabad

The Informational Role of Customer Satisfaction: Evidence from Earnings News
Adam Bordeman, California Polytechnic State University, San Luis Obispo
Burcak Ertimur, Fairleigh Dickinson University
Yonca Ertimur, University of Colorado Boulder

The Effect of Auditor-Client Disagreements on Auditor Justification
Christine Haynes, University of West Georgia
Gary P. Braun, California State University, Chico
Mark H. Taylor, Case Western Reserve University
Tom D. Lewis, Creighton University

Roundtable 5: Managerial, Technology, and Government Accounting
Moderator: Mohammad Jizi, Lebanese American University

Managerial Accounting Relevance in a 19th Century Communistic Religious Society
Tonya K. Flesher, The University of Mississippi
Dale L. Flesher, The University of Mississippi

MENA Corporate Boards’ Structure and Firms’ Financial Performance
Mohammad Jizi, Lebanese American University
Mahmoud Arayssi, Lebanese American University

Roundtable 6: Teaching, Learning, and Curriculum

Moderator: Graham Lemke, Central College

Blockchain: An Accounting and Business Perspective Course Overview
Myles Stern, Wayne State University
Alan Reinstein, Wayne 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 B. Sasmaz, Case Western Reserve University

Interest in Accounting and Finance
Graham Lemke, Central College
Maggie Schlerman, Central College

Mega Motor Company: A Case on Discontinued Operations and Earnings per Share
Yan Jin, Dominican University of California
Leo Sheng, York University
Flora Niu, Wilfrid Laurier University

 8:00 am - 8:20 amBusiness Meeting

8:20 am - 8:50 am Introduction
Speaker: Nancy Mangold, California State University, East Bay

Bold Transformations Toward a Prosperous Society
Speaker: Anne L. Christensen, AAA Past-President, Montana State University-Bozeman

9:05 am - 10:45 am Concurrent Sessions

4.01 Part 1: Leveraging Data Analytics into Internal Audit: A Teaching Case
Accounting - 2.0 CH
Presenters: Caroline Tso Chen, San Jose State University
Benjamin Carl Anderson, San Jose State University

4.01 Part 2: Incorporating SAP into Accounting Coursework
Presenter: Colin G. Onita, San Jose 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: Auditor Industry Specialization, Independence, Disagreements, Peer Review Process and Audit Pricing

Auditing - 2.0 CH
Dialogue Session Facilitator: Nancy Mangold, California State University, East Bay

Auditor Independence and IPO Long-Term Market Performance Around the SOX Enactment
Fatima Alali, California State University, Fullerton
Kai Chen, SUNY College at Oneonta
Dona Siregar, SUNY College at Oneonta

Auditor Regional Industry Specialization Effects on Audit Pricing and Audit Quality
Andrey A. Simonov, University of Hawaii at Hilo

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

Governmental Customer Concentration and Audit Pricing
Hanmei Chen, Western Washington University
Shuo Li, Western Washington University
Zenghui Liu, Western Washington University
Weishi Jia, Cleveland State University

4.04: Fair Value Accounting, Accounting Conservatism, and Equity Analysts
Accounting - 2.0 CH
Moderator: Laurel Franzen, Loyola Marymount University

Interaction between Securitization Gains and Abnormal Loan Loss Provisions: Credit Risk Retention and Fair Value Accounting
Qiuhong Zhao, Texas A&M University–Corpus Christi
Discussant: Adam Greiner, University of Denver

The Effect of Bank Competition on Accounting Conservatism: Evidence from a Natural Experiment
Liya Hou, The University of Texas at Dallas
Discussant: Yiding Wang, The University of Oklahoma

The First Impression Effect in Equity Analysts
Ben Lourie, University of California, Irvine
Thomas Ruchti, Carnegie Mellon University
David Hirshleifer, University of California, Irvine
Phong Truong, Carnegie Mellon University
Discussant: Laurel Franzen, Loyola Marymount University

Transaction Complexity and the Movement to Fair Value Accounting
Pinky Rusli, Montana State University
Discussant: Salma Boumediene, Université de Tunis El Manar

4.05: International Accounting Topics
Accounting - 2.0 CH
Dialogue Session Facilitator: Salem L. Boumediene, Montana State University Billings

Choice of Resignation of Busy Independent Directors and Impact of the Resignation: Evidence from a Natural Experiment in India
Naman Desai, Indian Institute of Management Ahmedabad
Joshy Jacob, Indian Institute of Management Ahmedabad
Sakina Poonawala, Indian Institute of Management Ahmedabad
Ajay Pandey, Indian Institute of Management Ahmedabad

The Effect of Voluntary and Mandatory Corporate Social Responsibility on Earnings Management: Evidence from India and the 2% Rule
Leila Emily Hickman, The University of New Mexico
Subramanian Iyer, The University of New Mexico
Nemiraja Jadiyappa, Institute of Management Technology, Nagpur

Value Relevance of Assets Measured using IFRS and US GAAP: An Examination of Non-U.S. Voluntary Adopters in the U.S. Equity Market
Michael Cipriano, St. Ambrose University
Elizabeth T. Cole, University of South Carolina Upstate
John Briggs, James Madison University

10:45 am - 11:15 am Break

11:15 am - 12:30 pm Concurrent Sessions

5.01: Writing in Accounting Courses
Personal Development - 1.5 CH
Presenters: Elizabeth Grace, San Jose State University
Catherine Lycurgus, San Jose 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: Case Studies for Cryptocurrency, Fraud, Sustainability Reporting, and Accounting Bootcamp
Accounting - 1.5 CH
Dialogue Session Facilitator: Michael Cipriano, St Ambrose University

Accounting Bootcamp: More Than an App
Linda M. Lovata, Southern Illinois University Edwardsville
Cathy Tornaritis, Southern Illinois University Edwardsville

Bad Days at New Day Products
Robert R. Picard, Idaho State University
Marcus Burger, Idaho State University
Marla Ann Kraut, The University of Idaho

Integrating Cryptocurrency Case into Intermediate Financial Accounting Course
Tatyana Ryabova, California State University, Fresno

Sustainability Reporting Insights: The Case of Ford Motor Company
Wayne G. Bremser, Villanova University
Eva K. Jermakowicz, Tennessee State University
Alan Reinstein, Wayne State University

5.04: Discretionary Accruals, Lease Standards, Private Information, and Asymmetric Disclosure
Accounting - 1.5 CH
Dialogue Session Facilitator: Salma Boumediene, Université de Tunis El Manar

An Evaluation of Discretionary Accruals After Relieving the Impact of Outliers on Accrual Model Estimation and Evaluation
Li Qu, Humboldt State University

A Transparent Transition? An Investigation of Firm Disclosure Regarding the Expected Impact of the New Lease Standard
Laurel Franzen, Loyola Marymount University
Fernando Heineck Comiran, University of San Francisco
Carol Graham, University of San Francisco

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

Do Trade Creditors Possess Private Information: Evidence from Stock Returns
Yifan Li, San Francisco State University
Ben Lourie, University of California, Irvine
Thomas Ruchti, Carnegie Mellon University
David Hirshleifer, University of California, Irvine

5.05: Income Tax Expense, Tax Avoidance, Tax Compliance, and Analyst Response
Taxes - 1.5 CH
Dialogue Session Facilitator: Linda H. Chen, University of Idaho

Analyst Response to Board Risk Committees

Benjamin Carl Anderson, San Jose State University
Christopher S. Hines, Missouri State University

Earnings Management through Income Tax Expense: What is Management’s Favorite Tool?
Zhuoli Zhou Axelton, Washington State University
Mollie E. Mathis, Auburn University
Abbie Sadler, Oklahoma State University

The Effect of Cash Sales Salience on Sole Proprietor Tax Compliance
Jonathan Lee, Washington State University
Bernard Wong-On-Wing, Washington State University

The Reputation Costs of Tax Avoidance: Evidence from Glassdoor.com Employee Surveys
Yoojin Lee, California State University, Long Beach
Shaphan Ng, University of California, Irvine
Terry J. Shevlin, University of California, Irvine
Aruhn V. Venkat, University of California, Irvine

 1:30 pm - 4:30 pm Workshop: 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. 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.

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