American Accounting Association

American Accounting Association

2009 Government and Nonprofit Section Mid-Year Conference

Hyatt Regency Crystal City
Arlington, Virginia
March 27-28, 2009

Registration Information | Hotel Information | Preliminary Program

Preliminary Program

Friday, March 27, 2009

7:00 am – 5:00 pm


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


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

“AAA Commons”
Susan Haka, President American Accounting Association
Dwayne M. McSwain, Middle Tennessee State University

12:00 pm – 12:45 pm


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

“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

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

Daniel Neely, University of Wisconsin, Milwaukee
Discussant: Andrea Roberts, University of Virginia

9:30 am – 9:45 am


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

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

11:15 am – 11:30 am


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.  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:

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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