American Accounting Association

American Accounting Association

49th Midwest Region Meeting

April 16 – 18, 2009
St. Louis Union Station Marriott
St. Louis, Missouri


Registration Information | Hotel Information | Preliminary Program

Program Chair: Keith E. Harrison, Truman State University
Paper Chair: Bonnie K. Klamm, North Dakota State University

Preliminary Program

Thursday, April 16, 2009
12:30 pm – 4:30 pm

CPE Workshop:  

12:30pm -2:30pm   
Introduction to XBRL
Clinton (Skip) White, Department of Accounting & MIS, University of Delaware
Accounting, Overview – 2.0 CH

3:00pm -4:30pm    
Tour of Anheuser Busch Brewery

Business Management and Organization, Update  - 1.5 CH    

1:00 pm-7:00 pm CONFERENCE REGISTRATION OPEN
4:00 pm – 7:30 pm Exhibitors
5:30 pm – 7:30 pm Welcome Reception in Exhibit Hall
Friday, April 17, 2009
6:45 am- 8:00 am Steering Committee Breakfast
7:00 am-5:00 pm CONFERENCE REGISTRATION OPEN
7:00 am – 8:30 am Breakfast in Exhibit Area
8:00 am – 9:10 am Session 1: Plenary Session
Taxes, Update – 1.0 CH
International Tax Issues
Speaker: Kelly Jordan, Deloitte
9:10 am-9:40 am

Introduction to AAA Commons
Specialized Knowledge and Applications, Overview – 1.0 CH
Speaker: TBA

9:40 am – 10:20 am Coffee Break in Exhibit Area
10:20 am – 12:00 pm

Session 2: Concurrent Sessions

2A PANEL: IFRS
Accounting, Advanced – 2.0 CH

Panelists: Representatives of PricewaterhouseCoopers

2B Business Processes/Balanced Scorecard
Social Environment of Business, Advanced – 2.0 CH
Moderator: TBA

Using the Baldrige Criteria for Performance Excellence in Education (A Balanced Scorecard Approach) to Evaluate a University's Information Technology Resource
Roberta L. Humphrey, Southeast Missouri State University
Deborah F. Beard, Southeast Missouri State University

The Impact of Business Process Outsourcing on Cost Reduction in the Mid-Sized Healthcare Systems
Mehmet C. Kocakulah, University of Southern Indiana
Andy Perry, Perry Purchasing Solutions

BEST PAPER AWARD:
Do Airline Mergers Result in Synergies? A Strategic Variance Analysis of the US Airways -America West Merger
Parvez R. Sopariwala, Grand Valley State University
Paul A. Mudde, Grand Valley State University

Balanced Scorecards: An Experimental Study of the Effects of Linking the Evaluators' and the Subordinates' Balanced Scorecards on Performance Evaluation
Grace Kang, University of Minnesota Duluth
Alan Mayper, University of North Texas

2C Teaching, Learning and Curriculum
Specialized Knowledge and Applications, Advanced – 2.0 CH
Moderator: TBA

Effect of Teaching Method and Learning Level on Knowledge Acquisition and Retention
Nen-Chen Richard Hwang, California State University, San Marcos
Gladie Lui, Lingnan University, Hong Kong
Marian Yew Jen Wu Tong, The Chinese University of Hong Kong, Hong Kong

Using Fink's Taxonomy to Jump-Start Significant Learning
Larita J. Killian, Indiana University at Columbus
Christopher Brandon, Indiana University at Columbus

e-Learning, Computer Anxiety and Performance in an Introductory Accounting Course
Larry R. Davis, Michigan Technological University
Mari W. Buche, Michigan Technological University
Chelley Vician, Michigan Technological University

12:10 pm – 1:50 pm

Lunch Program
Business Management & Organization, Update– 2.0 CH
Prepare to be Included
Speaker: Dorothy A. Proux, Ernst & Young

Presentation of Awards: President Brian Patrick Green, Czarnecki Chaired Collegiate Professor, University of Michigan, Dearborn.

Best Paper:
Do Airline Mergers Result in Synergies? A Strategic Variance Analysis of the US Airways-America West Merger
Paul A. Mudde, Grand Valley State University
Parvez R. Sopariwala, Grand Valley State University

Best Student Paper:
Voluntary Corporate Social Reporting: An U.S. Examination
Lianna Cecil, Eastern Michigan University
Lois S. Mahoney, Eastern Michigan University

Best Teaching and Curriculum Paper:
A Principles Based Approach to Teaching Accounting Ethics Using a Generic Problem-Solving Model
Carol J. Normand, University of Wisconsin – Whitewater

2:00 pm – 4:00 pm

Session 3: Effective Learning Strategies, Exhibit Area

ELS1:Using SAP Exercises and Projects to Supplement a Cost Accounting Course
Leslie Kren, University of Wisconsin – Milwaukee

ELS2: Evoking Reflexive Debit/Credit Response in Introductory Accounting Students
J. Evans, University of Wisconsin – Rock County

ELS3: Experiential and Group Learning as a Component of Accounting, Audit and Taxation Education
Katherine Kinkela, New York Institute of Technology
Peter Harris, New York Institute of Technology

ELS4: Two Monopoly® Methods for Accounting Principles
Gary Ross, Harding University

ELS5: Using Action Research to Enhance Student Learning
Mark Roman, Maryville University
Karen Fletcher, Maryville University

ELS6: Embezzlement at a Local Country Club: An Auditing Case Project
Srini Ragothaman, University of South Dakota

ELS7: Reading Strategies for Accounting Students
William F. Thomas, Southwest Minnesota State University

ELS8: Theme: Linkage and Accounting - A Profession, Not Merely a Job
Sidney Askew, Borough of Manhattan Community College

ELS9: Three Exercises for Teaching Financial Instruments and Improving Students’ Critical Thinking Skills in Intermediate Financial Accounting

ELS10: Using a Common Case Study Throughout the Accounting Curriculum to Encourage Student Understanding and Integration
David Gray, North Central College
Gerald Hamsmith, North Central College

ELS11: UCare: A Business Plan Project for Managerial Accounting Classes
Linda J. Matuszewski, Northern Illinois University
Fabienne Miller, Worcester Polytechnic Institute

2:00 pm—3:40 pm

Session 4: Concurrent Sessions

4A Exhibitor Presentations
Specialized Knowledge and Applications, Overview – 2.0 CH

4B Teaching, Learning and Curriculum
Specialized Knowledge and Applications, Advanced – 2.0 CH
Moderator: TBA

Some Benefits and Issues of Mentoring in Corporations, Professional Service Firms and Academia
Alan Reinstein, Wayne State University
David H. Sinason, Northern Illinois University

Some Accounting Records from the Ledger of a Florentine Company of Merchants and Bankers During the Second Half of the Fourteenth Century
Alvaro Martinelli, Appalachian State University

Student, Alumni and Professional Perceptions of Skill Sets
Shaokun Carol Yu, Northern Illinois University
Natalie Tatiana Churyk, Northern Illinois University

Accounting Faculty Job Search in a Seller's Market
Alan Reinstein, Wayne State University
Steven C. Hunt, Western Illinois University
Tim V. Eaton, Miami University

4C Financial Accounting and Reporting
Accounting, Advanced – 2.0 CH
Moderator: TBA

Corporate International Diversification and Firm Value: Empirically Testing the Relevance of Segment Reporting
Kingsley O. Olibe, Kansas State University
Bob Strawser, Texas A&M University

Task Complexity, Expertise and Accuracy of Earnings Forecasts
Lori Olsen, North Dakota State University
Dipankar Ghosh, University of Oklahoma

Disclosure and information loss: Role of information transfers across markets
Ram N.V. Ramanan, University of California - Davis

Capital Structure, Cost of Capital, and Voluntary Disclosures
Jeremy Bertomeu, Northwestern University
Ronald A. Dye, Northwestern University
Anne Beyer, Stanford University

3:40 pm – 4:10 pm Coffee Break in Exhibit Area
4:10 pm – 5:25 pm Session 5: Concurrent Sessions

5A PANEL: Salary Compression
Business Management and Organization, Update – 1.5 CH
Coordinator: Brian Patrick Green, University of Michigan-Dearborn

5B Teaching, Learning and Curriculum
Specialized Knowledge and Applications, Advanced - 1.5 CH
Moderator: TBA

Understanding New AICPA Standards for Valuing a Business, Business Ownership, Interest, Security, or Ownership Interest
Alan Reinstein, Wayne State University
Frank Reinstein, UHY

Motivation and Distraction Factors Associated with Student Performance in Advanced Accounting and Contemporary Issues in Financial Accounting: An Empirical Study
Mostafa M. Maksy, Northeastern Illinois University

BEST TEACHING, LEARNING AND CURRICULUM AWARD
A Principles Based Approach To Teaching Accounting Ethics Using A Generic Problem-Solving Model
Carol J. Normand, University of Wisconsin - Whitewater

5C Auditing
Auditing, Advanced – 1.5 CH
Moderator: TBA

Quality Difference in Reported Earnings between Andersen and Non-Andersen Big 5 Client Companies: A Time-Series Comparative Analysis
Santanu Mitra, Wayne State University
Mahmud Hossain, University of Memphis

A Survey of Indiana Ethics Enforcement Investigations: 2001-2007
William H. Svihla, Indiana State University

Using the Top 40 Audit Deficiencies from Recent PCAOB Inspection
Dawn Hukai, University of Wisconsin – River Falls

5D Financial Accounting and Reporting
Accounting, Advanced – 1.5 CH
Moderator:

Corporate Governance and Executive Perquisites: Evidence from the New SEC Disclosure Rules
Angela Andrews, Wayne State University
Scott C. Linn, University of Oklahoma
Han Yi, University of Oklahoma

The Valuation and Stewardship Roles of Restated Earnings
Maef Woods, Wayne State University

The influence of myopic R&D investment decisions on earnings growth
Ai-Ru Yen, Northeastern Illinois University

6:00 pm – 7:30 pm Reception
7:30 pm – 8:30 pm Teaching, Learning and Curriculum Section Ice Cream Social
Saturday, April 18, 2009
7:00 am – 8:00 am Breakfast
Business Meeting
8:00 am – 8:50 am

Speaker
Specialized Knowledge and Applications, Advanced – 1.0 CH
Sue Haka, Michigan State University
President, American Accounting Association

9:00am – 10:40 am

Session 6: Concurrent Sessions

6A Presentation on Fair Value Accounting
Accounting, Advanced – 2.0 CH
Rebecca Shortridge, Northern Illinois University

6B Student Papers
Accounting, Advanced – 2.0 CH
Moderator:TBA

Analyzing Auditor Switches: 2000-2007
David Chinoski, Oakland University

The Spillover Effects of Accounting Fraud on the Rival Companies of the Target Company Evidenced By an SEC Accounting Audit Enforcement Release
Jodi Fantuzzi, Oakland University
Joseph H. Callaghan, Oakland University

IFRS vs. US GAAP: Evidence from 20-F Reconciliations
Cindy Lim, Oakland University

BEST STUDENT PAPER AWARD
Voluntary Corporate Social Reporting:  An U.S. Examination
Lianna Cecil, Eastern Michigan University
Lois S. Mahoney, Eastern Michigan University
William LaGore, Eastern Michigan University

6C International Accounting
Accounting, Advanced – 2.0 CH
Moderator: TBA

The Effect of Cross-Border Mergers and Acquisitions on Shareholder Wealth: Evidence from China
Nancy Mangold, California State University – East Bay
Ching-Lih Jan, California State University – East Bay
Robery Lin, California State University – East Bay
Diane Satin, California State University – East Bay

The impact of regulations on firms’ earnings management behavior-Evidence from China
Hueiling Chen, National Taiwan Normal University
Yi-Wen Chang, Taishin Financial Holding Co., Ltd.

The Conflicts between Minority Shareholders and Controlling Shareholders in a Non-diverse Ownership Structure: Evidence from Chinese Market
Li Xu, Southern Illinois University – Carbondale
Yi Yao, NanKai University
Zhiyuan Liu, NanKai University

Risk reporting practices of companies in the non-finance sector: Evidence from Portugal
Russell Craig, Rhodes College
Jonas Silva Oliveira, University of Aveiro
Lucia Lima Rodrigues, University of Minho

6D Teaching, Learning and Curriculum
Specialized Knowledge and Applications, Advanced – 2.0
Moderator: TBA

Practitioner and Educator Preferences Regarding Accounting Curriculum Meeting the 150-Hour Requirement
David L. Crawford, University of Minnesota - Crookston

Should Your Accounting Program Now Have an Internal Audit Program?
Zafar Khan, Eastern Michigan University
Mohsen Sharifi, California State University - Fullerton

Assessing Financial Literacy of College Freshmen
Donna Dietz, North Dakota State University
Barbara Eide, University of Wisconsin – La Crosse

Financial Literacy for College Students: A New Perspective
Vicki J. Jobst, Benedictine University

10:40 am – 11:00 am Coffee Break
11:00 am – 12:40 pm

Session 7: Concurrent Sessions

7A Public Interest/Government
Accounting, Advanced – 2.0 CH
Moderator: TBA

Financial Restatement and Corporate Social Responsibility
Lois Mahoney, Eastern Michigan University
William LaGore, Eastern Michigan University
Linda Thorne, York University

Market Reactions to the First-Time Issuance of Standalone Corporate Social Responsibility Reports
Ronald P. Guidry, Illinois State University
Dennis M. Patten, Illinois State University

Local Governments in Illinois: How Transparent are They?
Carol M. Jessup, University of Illinois – Springfield
Leonard Branson, University of Illinois - Springfield
Nancy E. Burklow, Illinois Office of the Auditor General

7B Financial Accounting and Reporting
Accounting, Advanced – 2.0 CH
Moderator: TBA

Patterns in Accounting Data and Detection of Earnings Management
Erick Valentine, Kansas State University
Amir Tavokkol, Kansas State University

The Impact of Dual Class Structure on Earnings Management Activities
Li Xu, Southern Illinois University – Carbondale
Vanthuan Nguyen, Morgan State University

Legal Consequences of Management of Specific Accruals: Evidence from Equity Offerings
Li Xu, Southern Illinois University – Carbondale
Salma Ibrahim, Morgan State University
C. Lynette Deal, Morgan State University

7C Taxation
Taxes, Intermediate – 2.0 CH
Moderator: TBA

Student Perceptions of Self-Generated Elaboration Projects in the Study of Intermediate and Tax Accounting Topics
Judith A. Sage, Texas A&M International University
Lloyd G. Sage, Texas A&M International University

Frivolous Arguments: How Not To Evade the Federal Income Tax
Larry R. Garrison, University of Missouri – Kansas City

Death of Death Taxes: Not Likely
Mehmet C. Kocakülâh, University of Southern Indiana
David Austill, Union 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.  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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