American Accounting Association

American Accounting Association

Government and Nonprofit Section
2008 Midyear Conference

February 22–23, 2008
San Antonio, Texas

Registration Information | Hotel Information | Preliminary Program | Registation Form

Preliminary Program

Friday, February 22, 2008
8:00 am – 8:25 am Registration
8:25 am – 8:35 am Welcome and Introductions
Saleha B Khumawala, GNP Section President, University of Houston
8:35 am – 9:25 am

AAA Update and Strategic Process
Specialized Knowledge and Applications (Overview) - 1 CH
(The specialized industry is accounting academics.)
Gary J. Previts, President of the AAA, Case Western University

9:25 am – 10:15 am

Keynote Address: The Importance of International Government Accounting
Accounting/Governmental (Overview) – 1 CH

Klaus Lueder, Professor Emeritus, University of Speyer

10:15 am – 10:30 am Break
10:30 am – 12:10 pm

International Accounting and Auditing Panel (representing both CIGAR and IPSASB)
Accounting/Governmental (Overview) – 2 CH

Jim Chan, University of Illinois at Chicago
Rowan Jones, Birmingham Business School
Dean Mead, Research Manager, GASB
(other members TBA)

12:10 pm – 1:15 pm Lunch
1:15 pm – 2:40 pm Auditing Updates
Auditing (Update) – 1 CH

Gary Previts, President of the AAA, Case Western University
2:40 pm - 3:00 pm Break
3:00 pm - 4:15 pm

GASB Update
Accounting/Governmental (Update) – 1.5 CH

Dean Mead, Research Manager, GASB

4:15 pm - 5:05 pm

Not-for-Profit Update
Accounting (Update) – 1 CH

Teresa P. Gordon, University of Idaho
Dana Forgione, University of Texas at San Antonio

Saturday, February 23, 2008
8:30 am – 9:20 am Auditing (Advanced) - 1 CH

Does Auditor Reputation Matter to Nonprofit Donors?
Erica Harris, doctoral student, Temple University
Jagan Krishnan, Temple University

The Association Between Auditors’ Management Letters and Financial Reporting Quality: An Empirical Study
Laurence E. Johnson, Colorado State University
Suzanne Lowensohn, Colorado State University
Jacqueline Reck, University of South Florida
Stephen P. Davies, Colorado State University
9:20 am – 10:10 am Accounting/Governmental (Advanced) - 1 CH

Exploring the Economic Dependence of Governmental Special Purpose Taxing Entities
Robert J. Eger III, Florida State University

Funding Levels and Gender in Public Pension Plans
Tim V. Eaton, Miami University
John R. Nofsinger, Washington State University
10:10 pm – 10:30 am Break
10:30 pm – 12:10 pm Accounting (Advanced) – 2 CH

Hospital Financial Distress, Recovery And Closure: A Political Cost Perspective
Li-Lin Liu, University of Alabama in Huntsville
Kathryn J. Jervis, University of Rhode Island
Mustafa Z. Younis, Jackson State University
Dana A. Forgione, University of Texas at San Antonio

Factors Influencing Whether Private Foundations Minimize Their Tax on Net Investment Income
Timothy R. Yoder, Mississippi State University

The Role of Rating Agencies in the Market for Charitable Contributions: An Empirical Test
Teresa P. Gordon, University of Idaho
Cathryn L. Knock, graduate student, University of Idaho
Daniel G. Neely, doctoral candidate, University of Houston

12:10 pm Lunch

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:

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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