American Accounting Association Southwest Region Meeting February 22-24, 2007 The Historic Menger Hotel San Antonio, Texas

Registration Information | Hotel Information | Preliminary Program | New Faculty Consortium

Preliminary Program

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.

Thursday, February 22, 2007
8:30 am – 5:00 pm	New Scholars Consortium
1:30 pm – 3:00 pm	Concurrent Sessions Panel 1 (Accounting) Topic: Financial Accounting and Reporting Moderator: Elaine Eikner, Texas State University-San Marcos Post-Regulation G: Non-GAAP Reporting Linda Campbell, University of Texas at San Antonio Marshall K. Pitman, University of Texas at San Antonio Firm and Industry Specialization as a Determinant of Analyst Forecast Accuracy: A Comparative Evaluation of Firms with Different Diversification and Growth Levels Joeclyn Evans, College of Charleston Philip H. Siegel, Florida Alantic University Panel 2 (Taxes) Topic: Tax Moderator: Tom Madison, St. Mary's University Student's Knowledge of the American Money System and Taxes: An Inquiry Cheryl Prachyl, University of Texas - Arlington Carol Sullivan, Central Washington University Ramon Fernandez, University of St. Thomas (Full Text) The Sixth Circuit Splits from the Eighth Circuit on Taxability of Early Retirement Payments Laura Lee Mannino, St. John's University (Full Text) Panel 3 (Auditing) Topic: The Auditor in 2012 Carolyn Newman Audimation Services, Inc Carolyn Newman is a member of the Institute of Internal Auditor's Advanced Technology Committee, working on a task force that seeks to identify key competencies and technologies every auditor should master by the year 2012. Carolyn will present the task force's conclusions and seek input from professors on how curricula might be developed to meet the new challenges.
3:30 pm – 5:00 pm	Concurrent Sessions Panel 1 (Auditing) Topic: Audit Moderator: Katherine S. Moffeit, State University of West Georgia Post-SOX Era Client Power & Auditor Specialization Effects on Audit Pricing & Auditor Objectivity in City Markets Donald Deis, Texas A&M University-Corpus Christi (Full Text) PCAOB Inspections: A Comparison of Large and Small Audit Firms A. Elaine Eikner, Texas State University-San Marcos Katherine S. Moffeit, State University of West Georgia Audit Reports: Integrated or Separate. Does it Matter? James H. Thompson, Washington State University Jared Hamburg, Washington State University Panel 2 (Communications) Topic: Teaching and Curriculum Moderator: Carol Sullivan, Central Washington University Differences in Expectations between Practitioners, Students and Educators Concerning the Undergraduate Accounting Curriculum Gene Smith, Eastern New Mexico University Building an Assessment Framework: A Fast Track Approach Bonnie P. Stivers, Clark Atlanta University Jeffrey J. Phillips, Clark Atlanta University (Full Text) How Are Your Students' Learning? Lawrence Chui, University of North Texas Panel 3 (Communications) Getting Started with Podcasting Bill St. John Rensselaer Polytechnic Institute Learn how and why iPods and podcasting are being used in top business schools across the country to enhance curriculum, capture student's attention, support their learning, and provide unprecedented opportunities to deliver and access educational content.
4:00 pm – 7:30 pm	Exhibits
6:00 pm – 7:30 pm	Reception
Friday, February 23, 2007
7:00 am – 3:30 pm	Exhibits
7:00 am – 8:00 am	Breakfast
8:30 am – 10:00 am	Concurrent Sessions Panel 1 (Accounting) Topic: Financial Accounting and Reporting Moderator: Michael Lacina, University of Houston-Clear Lake Determinants and Consequences of Voluntary Disclosure in Emerging Markets — Evidence from China Kun Wang, Texas Southern University Sewon O, Texas Southern University M. Cathy Claiborne, Texas Southern University Managers' incentive for timely loss recognition Bo Ouyang, University of Texas at Arlington Panel 2 (Communications) Topic: Teaching and Curriculum Moderator: Randy M. Reed, University of Houston-Downtown Does a Classroom Physical Facility Affect Student Learning? Obeua S. Persons, Rider University An Inquiry Toward Determining Appropriate Business Curriculum: A Cross-Sectional Survey Pamela Smith Baker, Texas Woman's University Panel 3 (Behavioral Ethics) Teaching Ethics Moderator: Steve Mintz, Calfornia Polytechnic State University, San Luis Obispo Learn how to incorporate and write cases from SEC enforcement actions.
10:30 am – 12:00 pm	Concurrent Sessions Panel 1 (Administrative Practice) Topic: Teaching and Curriculum Moderator: Randy Serrett, University of Houston-Downtown Continuing Professional Education Requirements: Evolving, but Still Miles Apart Neal VanZante, Texas A&M-Kingsville Ralph B. Fritzsch, Midwestern State University Curvilinear Analysis of Learning for Cost Estimation Dennis F. Togo, University of New Mexico Panel 2 (Auditing) Topic: Audit Moderator: Dennis M. Lopez, University of Texas at San Antonio A Theoretical Review of Judgment and Decision Making in Auditing Lawrence Chui, University of North Texas Byron Pike, University of North Texas Audit Quality Differences in Audits of Federal Programs Dennis M. Lopez, University of Texas at San Antonio Panel 3 (Auditing) Teaching Forensic and Fraud Accounting Moderator: Edward R. Walker, McNesse State University Learn objectives and techniques to incorporate the teaching of Forensic and Fraud Accounting. Panelists: G. Stevenson Smith, Ph.D., CPA, CMA, Southeastern Oklahoma State University Louis W. Petro, Cendrowski Corporate Advisors LLC Jose Curiell, Office of the District Attorney, Bexar County, San Antonio, Texas
12:00 pm – 1:30 pm	Lunch (Business Management and Organization) Speaker: Gary Previts, Case Western Reserve University, President Elect of AAA Business Meeting Best Paper Award
1:30 pm – 3:00 pm	Concurrent Sessions Panel 1 (Accounting) Topic: Financial Accounting and Reporting Moderator: Ralph B. Fritzch, Midwestern State University Go with the Flow: A Consistent Approach to the Statement of Cash Flows Bruce Wampler, Louisiana State in Shreveport Carl Smolinski, Louisiana State in Shreveport Timothy Vines, Louisiana State in Shreveport Using Imputed Earnings Forecasts from Residual Income Valuation to Estimate the Implied Risk Premium Michael Lacina, University of Houston-Clear Lake Market Valuation International Corporate Diversification: A Price and Size Analysis Kingsley O. Olibe, Texas A&M-Commerce Panel 2 (Accounting) Topic: Teaching and Curriculum Moderator: Dennis F. Togo, University of New Mexico Chad Craft Enterprises: A Troubled Subsidiary Thomas D. Tolleson, Texas Wesleyan University (Full Text) Another Look at the Scope of the Accounting Curriculum: What IT Concepts Should be Targeted Randy M. Reed, University of Houston-Downtown Panel 3 (Finance) The Importance of Cash Flow in Industry Andy Russ Financial Planning and Analysis, Food and Drug, Houston Division HEB Groceries, San Antonio, Texas Panel 4 (Communication) Editors’ Panel Dennis Bline, Bryant University William (Bill) Thomas, Baylor University
3:30 pm – 5:00 pm	Concurrent Sessions Panel 1 (Accounting) Topic: Financial Accounting and Reporting Moderator: Elsie Ameen, Sam Houston State University Determinants of Firms Managing EPS through Share Repurchases Naser Khaledi, Purdue University Calumet (Full Text) An Empirical Investigation of the Validity of the Positive Theory in Developing Countries: The Case of the Kingdom of Saudi Arabia Mohnamed Sherif Tawfik, Commerce-Zagazig University Egypt Panel 2 Accounting(Governmental) Topic: Governmental / Not For Profit Moderator: Alice Ketchand, Sam Houston State University Nonprofit Mergers: Current and Proposed Consolidation Guidance! Mary Fischer, University of Texas at Tyler How Readable are those Governmental Reports? Treba Marsh, Stephen F. Austin State University Lucille G. Montondon, Texas State University-San Marcos Panel 3 (Administrative Practice) NASBA Education Framework Melanie Thompson, Texas Lutheran University Member, NASBA Education Taskforce Presiding Officer, Texas State Board of Public Accountancy An update on the NASBA Education Framework and how it could affect your curriculum and school.
5:00 pm – 6:00 pm	T&C Section Ice Cream Social
Saturday, February 24, 2007
8:30 am – 10:00 am	Concurrent Sessions Panel 1 (Accounting) Topic: Financial Accounting and Reporting Moderator: Frank Collins, Texas A&M International University The valuation-relevance of the foreign translation adjustment: The impact of barriers to entry and rigidity of wages Albert Tsang, Univeristy of Texas at Dallas Suresh Radhakrishnan, Univeristy of Texas at Dallas Are Investors Still Misled by Pro Forma Earnings after Financial Reporting Regulations? Essam Elshafie, University of Texas at Brownsville Pervaiz Alam, Kent State University Panel 2 (Regulatory Ethics) Topic: Accounting, Behavior and Organizations Moderator: Neal VanZante, Texas A&M-Kingsville Enron, Anderson, and the Expectation Gap: Reasons to Establish New Relationships for Auditing Firms Cecily Raiborn, Texas State University-San Marcos Chandra Schorg, Loyola University-New Orleans (Full Text) Market Orientation Perceptions of Accounting Department Chairs, Business School Deans, and Commercial Business Managers: A Pilot Study Robert L. Webster, Ouachita Baptist University Kevin L. Hammond, University of Tennesse at Martin Harry A. Harmon, Central Missouri State University Ethical Standards: Legislate or Rely on a Principles-Based Accounting System Regan Garey, West Chester University Panel 3 (Communications) Effective Teaching Strategies Moderator: Katherine Moffitt, Texas State University-San Marcos Share effective learning and teaching strategies.
10:30 am – 12:00 pm	Concurrent Sessions Panel 1 (Behavioral Ethics) Topic: Potpourri Moderator: Mary Fischer, University of Texas at Tyler The Moderating Effect of Gender on Unethical Financial Behavior: A Study Using Partial Least Squares Latent Factor Path Analysis Frank Collins, Texas A&M International University Some Accounting Records from the Ledger of a Company of Florentine Bankers During the Second Half of the Thirteenth Century Alvaro Martinelli, Appalachian State University Are CEOs Overpaid? Mark Anderson, University of Texas at Dallas Rajiv Banker, Temple University Rong Huang, Baruch College–City University of New York Jiangxia Liu, Western Carolina University Panel 2 (Administrative Practice) Topic: Teaching and Curriculum Moderator: Bonnie P. Stivers, Clark Atlanta University AACSB Standards and Intellectual Contributions of Accounting Faculty B. Brian Lee, Prairie View A&M University Munir Quddus, Prairie View A&MUniversity The Call for Increasing the International Component of Accounting Education L. Murphy Smith, Texas A&M University Michael Imhof, Texas A&M International University Panel 3 (Personal Development) Community Building among Faculty and Practitioners T&C Section Shared Experiences Moderator: Thomas Klammer, University of North Texas Katherene Terrell, University of Central Oklahoma Russell Briner, Univerity of Texas San Antonio Timothy Adler, Professional associated with University of Central Oklahoma and University of Texas San Antonio Hear a discussion between practitioners and faculty on engaging the practice community in teaching and research.

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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