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American Accounting Association
Government and Nonprofit Section 2007 Midyear Conference
March 2–3, 2007
Norwalk, Connecticut
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Tentative Schedule
Note: The CPE Fields of Study curriculum is divided into twenty three 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 in red.
| Friday, March 2, 2007 |
| 8:00 am – 8:30 am |
Registration |
| 8:30 am – 8:45 am |
Welcome and Introductions
Robert Attmore, chairman, GASB
David Bean, director of research, GASB
G. Robert Smith, Middle Tennessee State
University, president GNP section, AAA
Terry Patton, research manager, GASB |
| 8:45 am – 10:30 pm |
Sessions 1-2
Accounting/Governmental
GASB Technical Agenda
David Bean, director of research, GASB
Terry Patton, research manager, GASB
OPEB/Pensions Standards and Research
Karl Johnson, project manager, GASB
Michelle Czerkawski, assistant project manager, GASB
Eric Berman, deputy comptroller, Commonwealth of Massachusetts
Justin Marlowe, University of Kansas
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| 10:30 pm – 10:45 am |
Break |
| 10:45 am – 12:00 pm |
Sessions 3-4
Accounting/Governmental
Pollution Remediation Obligations and Environmental Accounting Research
Wesley Galloway, project manager, GASB
Kathryn Jervis, Florida International University
Conceptual Framework
Roberta Reese, project manager, GASB
Penny Wardlow, consultant, FASAB
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| 12:00 pm – 12:40 pm |
Lunch |
| 12:40 pm – 2:10 pm |
Session 5
Accounting
FASB: Not-For-Profit Issues (Mergers and Acquistions, Fair Value Measurements, Statement 136)
Jeffrey Mechanick, project manager, FASB
Alicia Posta, project manager, FASB
Mary Fischer, University of Texas—Tyler
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| 2:10 pm – 5:00 pm |
Sessions 6-8
Accounting/Governmental
Derivatives Reporting and Research
Randy Finden, project manager, GASB
Louis Stewart, Kean University
Service Efforts and Accomplishments Project and Research
Wilson Campbell, project manager, GASB
Jay Fountain, consultant
Rita Cheng, University of Wisconsin—Milwaukee
Lee Schiffel, State University of New York—Geneseo
Ken Smith, Willamette University
Conducting Research for the GASB
Terry Patton, research manager, GASB
Penny Wardlow, consultant, FASAB
Gil Crain, Montana State University
Craig Shoulders, University of North Carolina-Pembroke
Saleha Khumawala, University of Houston
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| Friday Evening |
Dinner at Red Barn Restaurant
(Bus leaves at 5:45 pm) |
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| Saturday, March 3, 2007 |
| 8:00 am – 9:30 am |
Sessions 9-10
GNP Auditing
Auditing
Audit Quality Differences in Audits of Federal Programs
Determinants of Municipal Audit Committees
The Role of Audit Committees in Nonprofit Organizations: An Empirical Investigation
Government Procurement Fraud
Issues NonProfit Issues
Accounting
Does Electronic Disclosure Affect Contributions to Nonprofit Organizations?
Does the Use of Efficiency Data Make Donors Behave More Rationally?
Misreporting Fundraising: How do nonprofit organizations account for telemarketing campaigns?
The Avon and Komen Breast Cancer Walks: A Case Study of the Cosmetic Effects of Accounting Changes
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| 9:30 pm – 9:45 am |
Break |
| 9:45 pm – 10:55 am |
Sessions 11-12
Accounting/Governmental
Governmental Reporting Issues
Debt Related Derivatives, US State and Municipal Governments, and Evolving Financial Reporting Standards
Municipal Restatements and Governance
The GFOA Certificate revisited: Excellence in financial reporting and the costs and benefits of high disclosure
Governmental Accounting Issues
Accrual Accounting in Local Governments: The European Continental Approach
Cash to Accrual Accounting: One Nations Dilemma
Unfunded Public Employee Health Care Benefits and GASB 45
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| 10:55 pm – 11:10 pm |
Break |
| 11:10 pm – 12:25 pm |
Session 13
Accounting/Governmental
Emerging Research
Methods, Management, and Misstatements: An exploration of Management and General Cost Allocations
in the Non-For-Profit Sector
Governmental/Nonprofit Accounting: Its Place in the Accounting Curriculum and Research
A Framework for Microfinance Supported Education Programs
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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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org
The American Accounting Association program levels offered during the meeting will include basic, intermediate, advanced, overview and update. A number of NASBA Fields of Study will be offered and provided on the CPE verification form, along with CPE credit hours earned.
For more information regarding administrative policies such as complaint and refund, please contact the American Accounting Association at 941-921-7747.
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