American Accounting Association 48th Midwest Region Meeting March 27 - 29, 2008 Detroit Marriott Troy - Troy, MI

Registration Information | Hotel Information | Preliminary Program

Preliminary Program

Thursday, March 27, 2008
11:00 am - 4:30 pm	CPE Workshop: Ford Romeo Test Track Business Management & Organization — Update — 4 CH The Changing Cost Structure of the Auto Industry Pre-registration required, capacity is limited
	11:00 am -12:00 pm Speaker: Mark Kosman, Director of Ford Global Accounting. Troy-Marriott Hotel 12:00 pm - 12:45 pm Lunch. Troy-Marriott Hotel 1:00 pm Bus leaves for Ford Proving Grounds, Romeo 1:30 pm - 4:00 pm Tour facility and activities 4:00 pm Bus leaves for hotel
4:00 pm - 7:30 pm	Exhibitors
5:30 pm - 7:30 pm	Welcome Reception in Exhibit Hall Conference Welcome — Sue Martin, Provost, University of Michigan Dearborn
Friday, March 28, 2008
7:30 am - 8:30 am	Breakfast in Exhibit Area
8:00 am - 9:40 am	Session 1A: Plenary Session Accounting — Update — 2 CH Current Activities at the FASB Speaker: Thomas J. Linsmeier, Financial Accounting Standards Board Session 1B: Publisher Presentations 2 CH Specialized Knowledge & Apps Person: MyAccountingLab.com  IvySoftware: Case Music Store, Bob Holt Houghton Mifflin:  Teaching with Technology in the Principles Courses
9:40 am - 10:20 am	Coffee Break in Exhibit Area Session 2: Forum Papers The Interactive Effects of Personality and Type of Decision Aid on Student Performance Rebekah Sheely Heath, Pittsburg State University Enhancing Student Computer Skills Using an Access Database to Create Financial Statements Barbara Waddington Ross, Eastern Michigan University Gary B. McCombs, Eastern Michigan University A Summary and Analysis of the FASB's Proposed "Ownership Approach" for Distinguishing between Financial Instruments to be Classified as Liabilities versus Equity Konrad Erik Gunderson, Missouri Western State University Understanding the Legislative Process Regarding Accountancy Laws Richard S. Sathe, University of St. Thomas Microfinancing in a Commercial Bank: Impact on Relevant Financial Accounting Metrics and Mission Marc C. McIntosh, St. Cloud State University Chris Mbah, Mount Olive College The Impact of the Regulatory Environment on Canadian Corporate Social Responsibility Lois S. Mahoney, Eastern Michigan University Linda Thorne, York University Compensation Issues For Self-Employed S Corporation: The Many Pluses For Paying Yourself Right Angela L.J. Hwang, Eastern Michigan University Rosemary McGorey, Eastern Michigan University
10:20 am - 12:00 pm	Session 3: Concurrent Sessions 3A PANEL: Ethics Behavioral Ethics — Update — 2 CH Coordinator: David A. Sinason, Northern Illinois University 3B Taxation & Regulation Accounting — Advanced — 2 CH Moderator: John Dexter, Northwood University The Impact of Regulation Fair Disclosure on Analyst Coverage and Forecasts for Neglected Firms Hueiling Chen, National Central University Yu-Hsin Chen, Swifttrader Hsiou-Wei Lin, National Taiwan University Professional Judgment and Circular 230: Use Both To Support A Tax Position Charles J. Gnizak, Fort Hays State University Determinants of Audit/Tax Separation Decisions Brad Cripe, Northern Illinois University Brian McAllister, University of Colorado at Colorado Springs Academic Voluntary Income Tax Assistance (VITA)-A National Survey Alan Davis, Truman State University Keith Harrison, Truman State University Laurie Turner, Truman State University 3C Auditing Accounting — Advanced — 2 CH Moderator: Mark McCartney, Saginaw Valley State University Internal Control Weaknesses and Market Liquidity Thomas D. Dowdell, Jr., North Dakota State University Jang Chul Kim, North Dakota State University Bonnie K. Klamm, North Dakota State University Marcia Weidenmier Watson, Mississippi State University Self-Reported Belief Revision among Accounting Practitioners Regarding the Effect of Nonaudit Services on Auditor Independence Philip Beaulieu, University of Calgary Alan Reinstein, Wayne State University Quality and Human Factors in the Public Accounting Firms Yu-Shu Cheng, Yunlin University of Science and Technology Yi-Pei Liu, Taipei University How Objective is Peer Review? Evidence From Self-Regulation of The Accounting Profession Divya Anantharaman, Columbia Business School 3D Teaching and Curriculum Specialized Knowledge and Applications — Advanced — 2 CH Moderator: Ann Hicks, North Park University BEST TEACHING AND CURRICULUM PAPER AWARD Integrating Ethics into the College of Business Curriculum: The BELIEF Initiative at Northern Illinois University Linda J. Matuszewski, Northern Illinois University Pamela A. Smith, Northern Illinois University Maturation Effect of Student Interns: A Comparison to Professional Values Brian Patrick Green, University of Michigan-Dearborn Roland Madison, John Carroll University Michael Callahan, University of Michigan-Dearborn Teaching Accounting for Bad Debts: Getting Write-offs Right Rita Czaja, University of Wisconsin-Whitewater Investigating the Development of Financial Statement Footnotes Natalie Tatiana Churyk, Northern Illinois University David H. Sinason, Northern Illinois University 3E Financial Accounting and Reporting Accounting — Advanced — 2 CH Moderator: Dolores Rinke, Purdue University-Calumet S&P 500 Index Inclusion Announcements: Does the S&P Committee Tell us Something New? Karel Hrazdil, Simon Fraser University Overvaluation and its Effect on Management's Choice of Alternative Earnings Management Mechanisms Brad Badertscher, University of Notre Dame The Relationship Between Directors' Independence, Reputation And Management Earnings Forecasts Howard Chan, University of Melbourne Robert Faff, Monash University Paul Mather, Monash University Alan Ramsay, Monash University Pro Forma Earnings: A Closer Look at the Industry Membership Effect and the Association with Executive Compensation Essam Elshafie, Northeastern Illinois University Pervaiz Alam, Kent State University
12:15 pm - 1:45 pm	Lunch Program Business Management & Organization — Update — 1 CH Speaker: Brian Thelen, Vice-President, Delphi Presentation of Awards: President David Sinason, Northern Illinois University Best Paper: SFAS No. 131: Are Reconcilable Differences between Segment-Level and Firm-level Earnings Informative? Dana Hollie, University of Colorado at Boulder Robin Tarpley, George Washington University Shaokun Carol Yu, Northern Illinois University Best PhD student Paper: The Effect of Outsourcing the Internal Audit Function on Employee Loyalty and Fraud Control Perception: Whistleblowing Consequences Amy Fredin, University of Nebraska, Lincoln Best Teaching and Curriculum Paper: Integrating Ethics into the College of Business Curriculum: The BELIEF Initiative at Northern Illinois University Linda J. Matuszewski, Northern Illinois University Pamela A. Smith, Northern Illinois University
2:00 pm - 3:40 pm	Session 4: Concurrent Sessions 4A PANEL: Shared Experiences Panel Business Management & Organization — Update — 2CH Coordinator: Judy A. Peterson, Monmouth College Panelists: Marie Archambault, Marshall University Susan Baker, University of Michigan-Dearborn and past Director of Structured Finance for CMS Energy Corporation Lisa Beaudoin, Institute of Management Accountants Jim Martin, University of Detroit Mercy-Business Turnaround Management Program 4B Behavioral Accounting Accounting — Advanced — 2CH Moderator: Natalie Churyk, Northern Illinois University BEST PhD PAPER AWARD The Effect of Outsourcing the Internal Audit Function on Employee Loyalty and Fraud Control Perception: Whistleblowing Consequences Amy Fredin, University of Nebraska, Lincoln Encouraging Whistle-Blowing: A Comparison between Monetary vs. Non-Monetary Incentive Programs Chih-Chen Lee, Northern Illinois University Kelly Richmond Pope, DePaul University The Effects of Subjective Measures on Ratee Incentive Tae Sik Ahn, Seoul National University Iny Hwang, Minnesota State University Mankato, Myung-In Kim, Seoul National University 4C Financial Accounting and Reporting and Accounting Information Systems Accounting — Advanced — 2 CH Moderator: Kirk Philipich, University of Michigan-Dearborn Earnings Smoothing and Accounting Income Aggregation Gwen Yu, University of Michigan ERP Implementation Success Through IT/End-User Collaboration Yvette J. Lazdowski, Plymouth State University The Relationship Between Accounting Conservatism and Stakeholder Theory: An Empirical Investigation Steven Harrast, University of Northern Iowa James Mattingly, University of Northern Iowa Lori Olsen, North Dakota State University Information Environment Consequences of Contractual Alliances Sebahattin Demirkan, Northeastern University 4D Teaching and Curriculum Specialized Knowledge and Applications — Advanced — 2 CH Moderator: Keith Jones, Illinois State University Factors Associated with Student Performance in the Capstone Course: Contemporary Issues in Financial Accounting Mostafa M. Maksy, Northeastern Illinois University Lin Zheng, Mercer University Faculty Versus Student Perceptions and Uses Of Technology to Enhance Learning Carol J. Normand, University of Wisconsin – Whitewater David H. Sinason, Northern Illinois University Stockholders' Equity at Campbell Soup: How Can Equity Be Negative? Mary Beth Mohrman, University of Missouri - St. Louis Pamela S Stuerke, University of Missouri - St. Louis Financial Statement Analysis Case Including Environmental Issues Incorporating the AICPA Core Competency Framework Judith A. Sage, University of Illinois at Springfield Lloyd G. Sage, University of Illinois at Springfield
3:40 pm - 4:00 pm	Coffee Break in Exhibit Area
3:40 pm - 5:40 pm	Session 5: Effective Learning Strategies; Exhibit Area Academic Service in Learning in Accounting Christine Schalow, University of Wisconsin-Stevens Point Loonie Corporation Antidumping Case© Charles E. Stahl, III, Madonna University Teaching Tools – Statement of Cash Flows Lawrence Kickham, School: Saginaw Valley State University Integrating Financial Literacy into the First Accounting Course Rebekah Sheely Heath, Pittsburg State University Sticks and Stones Won't Help You Learn; Words and Pictures Will: Strategies to Enhance Learning in Introductory Accounting Courses Susan Keenan, Indiana University Teaching Financial Literacy in Introductory Accounting Courses Donna Dietz, North Dakota State University
4:00 pm - 5:40 pm	Session 6: Concurrent Sessions 6A PANEL: Academically and Professionally Qualified in AACSB's New World Business Management & Organization — Update — 2 CH Coordinator: Brian Patrick Green, University of Michigan-Dearborn Panelists: Michael Harkness, University of Michigan-Dearborn Thomas Calderon, University of Akron Gail Hoover King, Rockhurst University James M. Daley, Rockhurst University Raj Aggarwal, University of Akron 6B PANEL: Tax Update Taxes — Update — 2 CH Coordinator: Brad Cripe, Assistant Professor, Northern Illinois University Panelists: David Rehrauer, Partner, KPMG LLP Claude Renshaw, Professor, Saint Mary's College 6C Financial Accounting and Reporting Accounting — Advanced — 2 CH Moderator: Rebecca Shortridge, Northern Illinois University BEST PAPER AWARD SFAS No. 131: Are Reconcilable Differences between Segment-Level and Firm-level Earnings Informative? Dana Hollie, University of Colorado at Boulder Robin Tarpley, George Washington University Shaokun Carol Yu, Northern Illinois University Earnings Valuation and Insider Trading Wen Yu, University of St. Thomas Robert Bricker, Case Western Reserve University Learning The Lesson: Do Firms Become More Conservative in Financial Reporting After Financial Restatements? Rongbing Huang, Kennesaw State University Joe Z. Shangguan, Robert Morris University Accrual Basis Taxpayers: Existence of Reasonable Doubt as to Revenue Collection or Expense Payment Robert E. Blatz, Jr., University of Michigan-Dearborn Kirk L. Philipich, University of Michigan-Dearborn 6D Cost and Managerial Accounting Accounting — Advanced — 2 CH Moderator: Jane Saly, Saint Thomas University Distance Education in a Cost Accounting Course: Interaction, Learning Outcomes and Group Dynamics Clement C. Chen, University of Michigan-Flint Keith T. Jones, Illinois State University Keith Moreland, University of Michigan-Flint Claims Management in German Plant Manufacturing Michael Mueller, International University Schloss Reichartshausen Ronald Gleich, International University Schloss Reichartshausen A New Form of Business Risk: Identity Theft From Your Company's Web Site John W. Moore, University of Maryland Eastern Shore A Comparison of Earnings Management between Not-for-Profit and For-Profit Hospitals Essam Elshafie, Northeastern Illinois University Pervaiz Alam, Kent State University
6:00 pm - 7:30 pm	Reception
7:30 pm - 8:30 pm	TLC Ice Cream Social
Saturday, March 29, 2008
7:00 am - 8:00 am	Breakfast Business Meeting
8:00 am - 8:50 am	Speaker Gary John Previts, Case Western Reserve University President, American Accounting Association
9:00 am - 10:40 am	Session 7: Concurrent Sessions 7A PANEL: What Role Should Accounting Educators Take in the Financial Literacy Movement? Specialized Knowledge and Application — Update — 2 CH Coordinator: Donna Dietz, North Dakota State University 7B History Accounting — Advanced — 2 CH Moderator: Richard Sathe, Saint Thomas University The Quest For a Theoretical Foundation of Double Entry Bookkeeping —Necessary Preconditions For Its Origination and Evolution Alvaro Martinelli, Appalachian State University Earnings Management Among Firms During the Pre-SEC Era: A Benford's Law Analysis Jeffrey J. Archambault, Marshall University Marie Archambault, Marshall University Investing Circa 1870 Joel E. Thompson, Northern Michigan University Bernie Ebbers' Contribution to U. S. Financial Reporting Tim Wilson, Texas A&M University-Commerce Daniel Edelman, Texas A&M University-Commerce 7C Financial Reporting Accounting — Advanced — 2 CH Moderator: Chih-Chen Lee, Northern Illinois University Board Characteristics and Overvalued Equity: Evidence from Taiwan Min-Jeng Shiue, National Taipei University Chan-Jane Lin, National Taiwan University Yi-Pei Liu, National Taipei University Foreseeing Future Earnings of Firms in Petroleum vs. Pharmaceutical Industries B. Brian Lee, Prairie View A&M University Michael Lacina, University of Houston Clear Lake The Effects of Moods and Management Control Systems on Performance Evaluations: An Information Processing Perspective Shujun Ding, York University Philip Beaulieu, University of Calgary Does Increased Regulation and Legislation Improve the 8-K Reporting Behavior of Firms? An 8-K Investigation Pre and Post Regulation Fair Disclosure and the Sarbanes-Oxley Act Robert Pinsker, Old Dominion University Khondkar Karim, Rochester Institute of Technology Stephen Gara, Drake University 7D Auditing Accounting — Advanced — 2 CH Moderator: Keith Harrison, Truman State University Does A Firm's Material Weakness Communication Strategy Predict Financial Distress? Sheri L. Erickson, Minnesota State University Moorhead Joann Segovia, Minnesota State University Moorhead Marsha Weber, Minnesota State University Moorhead Donna Dudney, University Nebraska Lincoln Business Risk Approach (BRA) versus Risk Model Approach (RMA) Are Cultural Values Stronger than Organizational Values? Evidence from Latin American and Anglo Clusters Josè Salas-Avila, University of Talca Jorge Sanchez, University of Talca Elmo Moreno, University of Chile Unqualified Opinion: A Study of Arthur Andersen and Enron's Controversial Accounting Methods Yvette J. Lazdowski, Plymouth State University Remediation Disclosure of Sarbanes-Oxley Act Section 404 Material Internal Control Weaknesses and Its Impact on Bond Ratings John J. Cheh, The University of Akron Gary B. Frank, The University of Akron
10:40 am - 11:00 am	Coffee Break
11:00 am - 12:40 pm	Session 8: Concurrent Sessions 8A PANEL: What Are the Unique Issues Involved in Maintaining a Quality Accounting Program at a Small College? Business Management and Organization — Update — 2 CH Coordinator: Mary Ann Merryman, Saint Mary's College Panelists: Vonda Post, Northwestern College David Schlichting, Carthage College Janis Fahs, Manchester College 8B Auditing Accounting — Advnaced — 2 CH Moderator: Carol Normand, University of Wisconsin-Whitewater The Market for Employee Benefit Plan Audits Thomas D. Dowdell, Jr., North Dakota State University Bonnie K. Klamm, North Dakota State University Further Evidence on the Effectiveness of Independent Directors: The Case of Taiwan Horng-Ching Kuo, National Chengchi University Su-Fen Chiu, PricewaterhouseCoopers, Taiwan Canadian Cross-listed Firms in U.S., Audit Fees and Earnings Quality Mohinder Parkash, Oakland University Rajeev Singhal, Oakland University & Moody's Investors Services 8C Financial Accounting and Reporting, and International Accounting Accounting — Advanced — 2 CH Moderator: Gail Hoover King, Rockhurst University Derivatives Use and Accounting Regulation Change: Does SFAS No. 133 Hedge Accounting Effect Currency Risk Management Decisions? Stephen D. Makar, University of Wisconsin-Oshkosh The Value Relevance of Restructuring Charges for Firms with Varying Levels of Financial Health Mary Hilston Keener, Eastern Michigan University The Affect Of Financial Reporting On Allocative Efficiency Across Countries Michael Baird, Dalhousie University 8D Teaching and Curriculum Specialized Knowledge and Applications — Advanced — 2 CH Moderator: Judy Peterson, Monmouth College Queen Bee Syndrome: The Underrepresentation of Women in Accounting Academia Dawn Hukai, University of Wisconsin—River Falls June Li, University of Wisconsin—River Falls A Conceptual Approach to Preparing the Statement of Cash Flows Gadis J. Dillon, Oakland University Donna Free, Oakland University The Relationship Between Student Individual Differences and Effort to Do Homework Using Online Homework System Jacob C. Peng, University of Michigan - Flint Caroline O. Ford, Baylor University The Effect of Immediate Feedback on Student Learning Outcomes Elise Boyas, Robert Morris University Tanya Lee, Robert Morris University
1:00 pm - 2:30 pm	Steering Committee Lunch Meeting

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.

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