American Accounting Association

American Accounting Association

2009 Diversity Section Meeting

October 1-3, 2009

Marriott Riverwalk ● San Antonio, Texas

| Meeting Information | Hotel Information | Program |
| AICPA Minority Initiatives Committee | Faculty Delegate Application |

Preliminary Program

Thursday, October 1, 2009

4:00 pm–8:00 pm

Registration

7:00 pm–8:00 pm

Welcome Reception

Friday, October 2, 2009

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-- Intermediate
Moderator:  Harold T. Little Jr., Western Kentucky University

Accounting, Diversity, and the AAA Diversity Section
Amelia A. Baldwin (University of Alabama in Huntsville) and Carol E. Brown (Oregon State University)

The Barriers that African-American Accountants Face in Passing the CPA Exam
Jean T. Wells (Howard University), Louis J. Stewart (Howard University), and Frank Ross (Howard University)

Stalled Progression of Women into the Partnership:  An Examination of the “Post-Senior Manager” Position in Public Accounting
Louise E. Single (St. Edward’s University) and Elizabeth Almer (Portland State University)

10:30 am–10:45 am

Break

10:45 am–12:15 pm

Concurrent Session 1.1 Taxation Issues
Accounting--Advanced
Moderator:  Andrea Roberts, University of Virginia

Introducing Minority Students to the Accounting Profession with the Volunteer Income Tax Assistance (VITA) Program
Joseph Cornwall and Robert D. Clovey (City University of New York)

Code Comprehension and Aggressiveness Among Corporate Tax Executives:  The Impact of Certification and Licensure
M. Catherine Cleaveland (Mercer University), Kathryn K. Epps (Kennesaw State University), and Cassie F. Bradley (Dalton State College)

The Impact of Corporate Tax Executive Credentials on Person-Organization Fit
Kathryn K. Epps (Kennesaw State University), M. Catherine Cleaveland (Mercer University), and Cassie F. Bradley (Dalton State College)

Concurrent Session 1.2 Financial Reporting
Accounting--Advanced
Moderator:  Mark W. Hale, Blinn College

IFRS and U.S. GAAP:  Assessing the Impact of Reporting Incentives on Firm Restatements in Foreign and U.S. Markets
Sandra W. Shelton (DePaul University), Lisa A. Owens-Jackson (North Carolina A&T State University), and Diana R. Robinson (North Carolina A&T State University)

Is S&P’s Core Earnings More Value Relevant Than GAAP Earnings? 
Mark C. Dawkins (University of Georgia)

Assessing the Incremental Information in Core Earnings Components
Mark C. Dawkins (University of Georgia)

12:30 pm–2:00 pm

Luncheon - Speaker:  Dr. Fred A. Bonner II, Dean of Faculties and Professor of Educational Administration, Texas A&M University
Personal Development--Overview

2:00 pm–3:30 pm

Concurrent Session 2.1 Business Performance Issues
Accounting--Advanced
Moderator:  Pamela C. Smith, University of Texas at San Antonio
Is Multitasking Affecting Business Students’ Performance?
Yvonne Ellis (Columbus State University) and Patrick Smith (Columbus State University)

The Effect of Climate Change on the Australian Stock Equity Returns
Svetlana Vlady (Griffith University)

The Impact of Workload Compression on Busy Season Auditor Switches:  An Analysis of Auditor Resignations and Dismissals
Dennis M. Lopez (University of Texas at San Antonio) and Gary F. Peters (University of Arkansas)


Concurrent Session 2.2 Education Issues
Accounting--Advanced
Moderator:  Mark Dawkins, University of Georgia

Using Mathematics to Teach Accounting Principles
Sony Warsono (Universitas Gadjah Mada), Arif Darmawan, (CherryCorner), and Muhammad A. Ridha (CherryCorner)

Minority Accounting PhDs:  Origins and Destinations
Amelia A. Baldwin (University of Alabama in Huntsville) and Carol E. Brown (Oregon State University)

Career Expectations of Accounting Students
Dennis Elam (Texas A&M San Antonio) and Francis Mendez (Texas State University)

Assessing the Level of Curriculum and Scholarship Diversity in Higher Education:  One Business School’s StoryKathryn K. Epps (Kennesaw State University) and Adrian L. Epps (Kennesaw State University)

3:30 pm–3:45 pm

Break

3:45 pm–5:00 pm

 

 

Panel Session 1.0 Tenure and Promotion at Various Institution Types:  What Really Matters?
Personal Development--Intermediate
Moderator:  Kathryn K. Epps, Kennesaw State University

Panelists:
Michael Clements, University of Texas
Mark C. Dawkins, University of Georgia
Annie McGowan, Texas A&M University
Pamela C. Smith, University of Texas at San Antonio
5:15 pm–6:15 pm Planning Meeting (Diversity Section Officers)

6:30 pm–8:00 pm

Evening Reception

Saturday, October 3, 2009


7:00 am–11:30 am

Registration

7:15 am–8:15 am

Breakfast

8:30 am–10:00 am

Speaker:  Dr. Nancy A. Bagranoff, AAA President and Dean, College of Business and Public Administration, Old Dominion University
Personal Development--Intermediate

10:00 am–10:15 am

Break

10:15 am–11:45 am

Paper Session 2.0 Cultural Issues in Business
Finance--Advanced
Moderator:  Kathryn K. Epps, Kennesaw State University

African American Female Administrators in Academe:  Transgressing Multiple Marginality and the Dilemma of Self-Definition
Fred A. Bonner II (Texas A&M University), Pamela C. Smith (University of Texas at San Antonio), Aretha F. Marbly, and Yvonne Neal

Minority Lending and the Subprime Foreclosure Crisis:  Undue Government Interaction vs. Racial Bias
Henock Louis (Pennsylvania State University)

Utilizing Flexible Work Arrangements in the New World Academe:  Implications for Faculty DiversityMargaret Lightbody (University of Adelaide)

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.  Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red.  Each Credit Hour is based on 50 minutes.  The Program Level for each of these sessions is Basic, unless otherwise stated.  Delivery Method: Group Live

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

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.

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