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american Accounting Association
2008 Diversity Section Meeting
October 2–4, 2008
Hilton New Orleans Riverside
New Orleans, Louisiana |
Preliminary Program
| Thursday, October 2, 2008 |
| 4:00 pm–8:00 pm |
Registration |
| 7:00 pm – 8:00 pm |
Welcome Reception |
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Friday, October 3, 2008 |
7:00 am–5:00 pm |
Registration |
7:15 am–8:15 am |
Breakfast |
8:30 am–9:00 am |
Welcome and Introductions |
9:00 am–10:30 am |
Paper Session 1.0
Diversity in the Accounting Profession and Accounting Academia
Personnel/HR 1.5 CH--Intermediate
Moderator: Pamela C. Smith, University of Texas at San Antonio
Minority Accounting Faculty Perceptions of College Campus Climate
by Harold T. Little Jr., Western Kentucky University
Promotion, Retention and Ethnic Diversity in the 21st Century US Public Accounting Profession
by Louis J. Stewart, Howard University; Jean T. Wells, Howard University and Frank Ross, Howard University
Recruitment of Minority Students into the Accounting Profession: A Comparative Study of Two HBCUs
by Gwendolyn McFadden, North Carolina A&T State University; Jean T. Wells, Howard University and Gwendolyn Highsmith-Quick, North Carolina A&T State University
An Analysis of the Accounting Doctoral Industry: Observations and Unanswered Questions
by Amelia A. Baldwin, University of Alabama in Huntsville and Carol E. Brown, Oregon State University |
10:30 am–10:45 am |
Break |
10:45 am–12:15 pm |
Concurrent Session 1.1
Taxation Issues
Accounting 1.5 CH--Advanced
Moderator: Harold T. Little, Jr., Western Kentucky University
A Simple Model of Individual Income Tax Withholding
by Pamela C. Smith, University of Texas at San Antonio
Unraveling the Recent Changes in Form 990
by Tanisha W. Clancey, AICPA and Lorraine M. Wright, North Carolina State University
Volunteer Income Tax Assistance: A Closer Look at HBCU Participation
by Jean T. Wells, Howard University and Gwendolyn McFadden, North Carolina A&T State University
Concurrent Session 1.2
Financial Reporting
Accounting 1.5 CH--Advanced
Moderator: Nelson U. Alino, University of South Carolina and
Gwendolyn McFadden, North Carolina A&T State University
Audit Committee Financial Expertise, Corporate Governance, and the Voluntary Switch from Auditor-Provided to Non-Auditor-Provided Tax Services
by Dahlia M. Robinson, University of South Florida
Has S&P’s Core Earnings Lived Up to Expectations? Assessing the Usefulness of Core Earnings Relative to GAAP Earnings
by Mark C. Dawkins, University of Georgia
Is Standard & Poor’s Core Earnings Useful? Evidence from Bankruptcy Prediction
by Mark C. Dawkins, University of Georgia |
12:30 pm–2:00 pm |
Luncheon - Speaker: Dr. Carolyn M. Callahan, Accounting Professor, Doris M. Cook Chair, Sam M. Walton College of Business, University of Arkansas
Personal Development 1.5 CH--Overview
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2:00 pm–3:30 pm |
Concurrent Session 2.1
Governance Issues
Accounting 1.5 CH--Advanced
Moderator: Michael Robinson, Arizona State University
Female Board Presence and the Likelihood of Financial Restatement
by Lawrence J. Abbott, University of Memphis; Susan Parker, Santa Clara University; and Theresa Presley, University of Memphis
An Analysis of the Implications of Implementation of the Sarbanes Oxley Act of 2002 (SOX) in the Nonprofit Sector as Applied to Small Nonprofits
by Cathy Scott, Jackson State University
Insiders’ Perspectives of the Effects of Recent Regulations on Corporate Taxation
by Kathryn K. Epps, Kennesaw State University and M. Catherine Cleaveland, Kennesaw State University
Concurrent Session 2.2
Diversity of Accounting Students: Undergraduate through Doctoral Programs
Accounting 1.5 CH--Advanced
Moderator: Lorraine M. Wright, North Carolina State University
Ethical Attitudes of Minority Accounting Students: Preliminary Evidence
by Wede E. Brownell, Southern University
Accounting Doctoral Program Demographics: A Multi-Dimensional Description
by Amelia A. Baldwin, University of Alabama in Huntsville; Carol E. Brown, Oregon State University and Brad S. Trinkle, College of Charleston
Doctoral Programs and Minority Graduates: Motivation and Progress
by Amelia A. Baldwin, University of Alabama in Huntsville |
3:30 pm–3:45 pm |
Break |
3:45 pm–5:00 pm
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Panel Session 1.0
An Introduction to the Diversity Section AAACommons Community
Personal Development 1.5 CH--Intermediate
Moderator: Kathryn K. Epps, Kennesaw State University
Panelist: Julie Smith David, AAACommons
Tracey Sutherland, American Accounting Association
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| 5:15 pm–6:15 pm |
Planning Meeting, Diversity Section Officers |
6:30 pm–8:00 pm |
Reception: Sponsored by Ernst and Young |
| Saturday, October 4, 2008 |
| 7:00 am–11:30 am |
Registration |
7:15 am–8:15 am |
Breakfast |
8:30 am–10:00 am |
Panel Session 2.0
Structuring Your Research Agenda for Long-Term Career Success
Personal Development 1.5 CH--Intermediate
Moderator: Kathryn K. Epps, Kennesaw State University
Panelists:
Simeon O. Okpechi, Southern University at New Orleans
Mark C. Dawkins, University of Georgia
Dahlia M. Robinson, University of South Florida
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10:00 am–10:15 am |
Break |
10:15 am–11:45 am |
Paper Session 2.0
Cultural Issues in Business
Finance 1.5 CH--Advanced
Moderator: Amelia A. Baldwin, University of Alabama at Huntsville
The Need for Culturally Competent Financial Practices
by Robert D. Clovey, City University of New York and Bryan Warde, City University of New York
The Effect of Management Accounting Systems on Reducing Conflict and Improving Decision-Making in Heterogeneous Groups
by Nelson U. Alino, University of South Carolina
Promotion, Retention and Ethnic Diversity in the 21st Century US Public Accounting Profession
by Louis J. Stewart, Howard University; Jean T. Wells, Howard University; and Frank Ross, Howard University |
| 11:45 am–1:00 pm |
Business Meeting and Box Lunch
Presentation of Best Paper Award |
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. Each Credit Hour is based on 50 minutes.
Sessions that offer CPE credit have the Field of Study and Credit Hours, CH in red. Program levels offered during the meeting may include basic, intermediate, advanced, overview, and update. Program levels are also indicated in red.
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
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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