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American Accounting Association
2009 Government and Nonprofit Section Mid-Year Conference
Hyatt Regency Crystal City
Arlington, Virginia
March 27-28, 2009 |
Preliminary Program
Friday, March 27, 2009 |
7:00 am – 5:00 pm |
Registration |
| 7:15 am – 8:00 am |
Continental Breakfast |
8:00 am – 8:20 am |
Welcome and Introductions
Jayaraman Vijayakumar, President, Government and NonProfit Section, and Mr. Morgan Kinghorn, Chief Operating Officer, Global Public Sector Practice, Grant Thornton LLP |
8:20 am – 10:35 pm |
Session 1
Accounting/Governmental – Advanced – 2.5 CH
Moderator: Ruth W. Epps, Virginia Commonwealth University
“Accounting at a Tipping Point”
Susan Haka, President, American Accounting Association
“Shaping the Future of Financial Management – The CFO Survey”
Morgan Kinghorn, Chief Operating Officer, Global Public Sector
Practice, Grant Thornton LLP
Clifton Williams, Partner, Global Public Sector Practice,
Grant Thornton LLP
“An Update on Federal Accounting Standards”
Tom Allen, Chairman, Federal Accounting Standards Advisory Board |
10:35 pm – 10:50 am |
Break |
10:50 am – 12:00 pm |
Session 2
Accounting – Update – 1.0 CH
Moderator: Rabih Zeidan, Texas A & M University, Corpus Christi
“Current Issues at the AGA”
Relmond Van Daniker, Executive Director, Association of Government
Accountants
“AAA Commons”
Susan Haka, President American Accounting Association
Dwayne M. McSwain, Middle Tennessee State University |
12:00 pm – 12:45 pm |
Lunch |
12:45 pm – 2:30 pm |
Session 3
Accounting/Governmental –Advanced – 2.0 CH
Moderator: Annette K. Pridgen, The University of Mississippi
“Turmoil in the Financial Markets: Implications for State and Local Government Securities”
Bart Hildreth, Regents Distinguished Professor of Public Finance,
Wichita State University, and Editor-in-Chief, Municipal Finance
Journal
“The Economic Downturn: Implications for City Finances”
Christopher Hoene, Director, Center for Policy and Research, National
League of Cities
“Auction Rate Securities”
Louis Stewart, Howard University |
2:30 pm – 2:45 pm |
Coffee Break |
2:45 pm – 5:00 pm |
Session 4
Accounting – Update – 2.5 CH
Moderator: Thomas M. Carment, Rogers State University
“GASB Update”
Dean Mead, Research Manager, Governmental Acctg. Standards Bd.
“National Center for Charitable Statistics Data on NonProfit
Organizations: An Overview”
Tom Pollak, Program Director, National Center for Charitable Statistics, Center on Nonprofits and Philanthropy, The Urban Institute
“Update on International Public Sector Accounting and Auditing”
Jesse Hughes, Old Dominion University
Vaughan Radcliffe, University of Western Ontario |
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Saturday, March 28, 2009 |
| 7:00 am – 12:00 pm |
Registration |
| 7:15 am - 8:00 am |
Continental Breakfast |
8:00 am – 9:30 am |
Concurrent Sessions
Session 5A: Hospitals/Other
Accounting – Advanced – 1.5 CH
Moderator: Kathy Jervis, University of Rhode Island
Strategic Cost Shifting by Nonprofit Hospitals
Ranjani Krishnan, Michigan State University*
Michelle Yetman, University of California, Davis
Discussant: Catherine Plante, University of New Hampshire
An Empirical Analysis of Financial Distress in Pennsylvania Hospitals
John Trussel, Dalton State College*
Patricia Patrick, Shippensburg University of Pennsylvania
Discussant: Dana Forgione, University of Texas - San Antonio
The Long-run Performance of Decentralized Agencies in Quebec: A Multi-Dimensional Assessment
Nicole Thibodeau, Willamette University*
Discussant: Royce Burnett, University of Miami
Session 5B: Nonprofit Research 1
Accounting – Advanced – 1.5 CH
Moderator: Donald Deis, Texas A & M University, Corpus Christi
Actions by Private Foundations to Barely Qualify for a Fifty-Percent Tax Rate Reduction
Timothy Yoder, Mississippi State University*
Noel Addy, Mississippi State University
Brian McAllister, University of Colorado at Colorado Springs
Discussant: Christine Petrovits, New York University
Managerial Compensation and Private Foundation Performance
Arthur Allen, University of Nebraska-Lincoln
Brian McAllister, University of Colorado at Colorado Springs*
Discussant: Patricia Derrick, Salisbury University
Governance Regulation in the U.S. Nonprofit Sector: An Empirical
Examination
Daniel Neely, University of Wisconsin, Milwaukee
Discussant: Andrea Roberts, University of Virginia |
9:30 am – 9:45 am |
Break |
9:45 am – 11:15 am |
Concurrent Sessions
Session 6A: Nonprofit Research 2
Accounting – Advanced – 1.5 CH
Moderator: Rita Cheng, University of Wisconsin, Milwaukee
Using Pre-Audit Financial Data: Does it Affect Our Conclusions? The Case of Audit Fees and Discretionary Accruals
Stefanie Tate, University of Massachusetts – Lowell*
Barbara Murray Grein, Drexel University
Discussant: Randy Elder, Syracuse University
Monitoring by Auditors: Case of Public Housing Authorities
Barbara Murray Grein, Drexel University*
Stefanie Tate, University of Massachusetts, Lowell
Discussant: Karen Kitching, George Mason University
Economic Consequences of Expense Misreporting in Nonprofit
Organizations
Michelle Yetman, University of California, Davis
Discussant: Christopher Jones, The George Washington University
Session 6B: Governmental Research
Accounting – Advanced – 1.5 CH
Moderator: Marc Rubin, Miami University
Casting Light on Shadow Government: Special Purpose Entities and GASB 14
Robert Eger III, Florida State University*
Discussant: Dean Mead, Governmental Accounting Standards Board
The Understandability of Governmental Management Discussion and Analyses
Joan Hollister, SUNY at New Paltz*
Victoria Shoaf, St. John’s University
Discussant: Linda Parsons, University of Alabama
An Investigation of Compliance with GASB Standards by Governmental Entities: Implications for Public Policy
Saleha Khumawala, University of Houston*
Daniel Neely, University of Wisconsin, Milwaukee
Discussant: Justin Marlowe, University of Kansas
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11:15 am – 11:30 am |
Break |
11:30 am – 1:00 pm |
Session 7: Other GNP Research
Accounting – Advanced – 1.5 CH
Moderator: Vaughan Radcliffe, University of Western Ontario
Fair Value Accounting in Public Sector Agencies: Impact on Financial
Reporting and Performance Metrics
Daphne Rixon, Saint Mary’s University*
Alex Fasseruk, Memorial University of Newfoundland
Discussant: Penny Wightman, Hartwick College
Measuring Nonprofit Ratio Usefulness Using a Relevance and Reliability Framework
Rinku Bhattachararya (Doctoral Student), Pace University
Discussant: Stephen Brigham, University of Kentucky
Public Higher Education Tuition, Appropriations, and State Economic Growth
Linda Holmes, University of Wisconsin-Whitewater
Discussant: Shirley Hunter, Tufts University |
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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