2009 Conference of the AAA Public Interest Section

American Accounting Association

2009 Conference of the Public Interest Section

April 16 & 17, 2009

Hyatt Regency Crystal City ● Arlington, Virginia

Registration Information | Hotel Information | Program | Call for Submissions
Doctoral Student and New Scholar Consortium

Preliminary Program

Friday April 17, 2009 – Doctoral/New Scholar Consortium 8:00 AM – 11:45 AM – 3.5 CH Consortium Program Chair: Robin Roberts The Doctoral Consortium is supported by a generous grant from the Kenneth G. Dixon School of Accounting at the University of Central Florida
7:30 am – 8:00 am	Breakfast
8:00 am – 9:15 am	General Session
9:15 am – 9:30 am	Break
9:30 am – 11:45 am	General Session

Friday, April 17, 2009- Research Conference
12:00 pm – 1:30 pm	Lunch Auditing – Advanced – 1.5 CH Lunch Speaker: Nancy Newman-Limata, PwC’s Carbon Disclosure Assurance Project.
1:45 pm – 3:15 pm	General Session Public Policy Issues Regulatory Ethics – Advanced – 1.5 CH Moderator: Stanley Davis, Indiana University/Purdue University – Fort Wayne The Election of Auditors in Government: A Study of Politics and the Professional Vaughn Radcliffe, University of Western Ontario Discussant: TBA Regulatory Capture and the United States Tax Profession: Evidence Regarding the Response to Changes in Return Preparer Penalties 2004-2008 Linda Bradley McKee, College of Charleston Discussant: Robin Roberts, University of Central Florida
3:15 pm – 3:45 pm	Break
3:45 pm – 5:15 pm	General Session Accounting Theory & Auditing Accounting – Advanced – 1.5 CH Moderator: Lamine Conteh, Lincoln University of Pennsylvania Rethinking Decision Usefulness Sue Ravenscroft, Iowa State University Paul Williams, North Carolina State Discussant: Barbara Merino, University of North Texas Moving Toward a Principle-Based Approach to U.S. Accounting Standard Setting: Is it Stakeholder Preference or a Demand for Procedural Justice? Wendy J. Bailey, University of South Carolina Kimberly M. Sawers, Seattle Pacific University Discussant: Joanne Rockness, UNC – Wilmington The Big Four Audit Report: Should The Public Perceive It As A Label Of Quality? Michael Kraten & Ross Fuerman, Suffolk University Discussant: Charlie Cullinan, Bryant University
5:30 pm – 6:30 pm	Reception

Saturday, April 18, 2009- Research Conference
7:30 am – 8:30 am	Breakfast and Research Forum Accounting – Advanced – 1 CH Moderator: TBA SOX 404 and Audit Committees Abhijit Barua, Florida International University Yun-Chia Yan, University of New Orleans Hua-Wei Huang, SUNY College at Old Westbury Casino Gambling and Workplace Fraud Carol Hartley & Pat Kelly, Providence College Sustainability Reputation and Environmental Performance Marty Freedman, Towson University A.J. Stigliano, St. Joseph’s University Casino Gambling, Relevant Costs and the Public Interest Pat Kelly and Carol Hartley, Providence College Navigating the Complex Maze of Ethics CPE Harold Rockness & Joanne Rockness, UNC - Wilmington
8:30 am – 10:00 am	Plenary session: US Treasury Report on the Auditing Profession Regulatory Ethics – Intermediate –1.5 CH Keynote Speaker: Lynn Turner, Former Chief Accountant, SEC, and Member of the Treasury Advisory Committee on the Auditing Profession
10:00 am – 10:30 am	Break
10:30 am – 12:00 pm	General Session Social Accounting Disclosures Social environment of business – Advanced – 1.5 CH Moderator: Martin Stuebs, Baylor University An Examination of the Societal Benefits of Corporate Social Responsibility and Corporate Boards’ Use of Executive Compensation to Promote CSR Before and After the Sarbanes Oxley Act of 2002 (SOX) Lois Mahoney, Eastern Michigan University Pamela Roush, University of Central Florida Linda Thorne, York University Paul Wayne, York University Discussant: Marty Freedman, Towson University The language of U.S. corporate environmental disclosure: a Research note Charles H. Cho, Concordia University Robin W. Roberts, University of Central Florida Discussant: Vaughn Radcliffe, University of Western Ontario Accounting for Quality of Life: A Case Study Wil Uecker, Rice University Ann Lents, Attorney at Law, Past President, Center for Houston’s Future Sandra Wegmann, Center for Houston’s Future Discussant: Sue Ravenscroft, Iowa State University
12:00 pm – 1:15 pm	Lunch & Best paper awards
1:30 pm – 3:15 pm	General Session Corporate Governance Auditing – Advanced – 2.0 CH Moderator: Nancy Bagranoff, Old Dominion University Corporate Governance and Autonomous work groups Martin J. Coe, Western Illinois University Discussant: Andy Felo, Penn State - Great Valley Voluntary Disclosure Transparency, Board Independence and Expertise, and CEO Duality Andy Felo, Penn State - Great Valley Discussant: Pamela Roush, University of Central Florida Appointment of new executives and subsequent SOX 404 opinion Abhijit Barua, Florida International University. Yun-Chia Yan, University of New Orleans. Discussant: Tim Louwers, James Madison University Corporate Governance: Corporate Diversification and CEOs Bonus Hwei Cheng Wang, Alabama A&M University Chia-Hui Chen, Providence University (Taiwan) Discussant: Xiaochuan Zheng, Bryant University
3:15 pm – 3:45 pm	Break
3:45 pm – 5:15 pm	General Session Financial Reporting & Quality Control Accounting – Advanced – 1.5 CH Moderator: Steve Sutton, University of Central Florida CFOs and Controller find FIN 46(R) not useful Hong Zhu, Loyola College in Maryland Jalal Soroosh, Loyola College in Maryland Discussant: Howard Rockness, UNC - Wilmington The Accounting Identity and the Identity of Accountants: The interplay of conceptual and personal frameworks in defining the profession of accounting. Jim Cataldo & Morris McInnes, Suffolk University Discussant: Paul Williams, North Caroline State University The New Economy: Applying a Criminogenic Institutional Framework to Financial Reporting Abuses Alan G. Mayper Barbara D. Merino, University of North Texas Thomas D. Tolleson, Texas Wesleyan University Discussant: Christine Earley, Providence College

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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