American Accounting Association Southwest Region Meeting February 26-28, 2009 Oklahoma City, OK

Registration Information | Hotel Information | Preliminary Program

Preliminary Program

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 in red.

February 26, 2009 (Thursday)
12:30pm - 1:15pm	SESSION A AAA Commons: A Community Supporting Teaching & Research Presenter: Julie Smith David
1:30pm - 3:00pm	SESSION A: Financial Accounting Issues Accounting – Intermediate – 1.5 CH Session Chair: Reg Rezac, Texas Woman’s UniversityDiscussant: Barbara W. Scofield, University of Texas at Permian Basin Accounting Convergence of Intangibles: Value Relevance of R&D Accounting Treatment Kimberly Church, Oklahoma State University Mingming Feng, Oklahoma State University Hong Nee Ang, Melbourne Synthetic Leases: Use, Abuses, Benefits and the Future Mary Fischer, University of Texas at Tyler Mark Washburn, University of Texas at Tyler FIN 46R Consolidation – Miracle Cure or Placebo? Chandra Subramaniam, University of Texas at Arlington Richard Mark, University of Texas at Arlington
1:30pm - 3:00pm	SESSION B: Classroom Techniques and Issues Accounting – Intermediate – 1.5 Credit Hour Session Chair: Laura Jean Kreissl, West Texas A&M University Sustainability: Innovative Accounting Education Practices Lee Carl, University of St. Thomas Cheryl Prachyl, University of Texas at Arlington Carol Sullivan, Seattle University Discussant: Katherene P. Terrell, University of Central Oklahoma Accountants the Coinstar’s of Business Kerry McTier, University of Texas at San Antonio Kelly Noe, University of Texas at San Antonio Discussant: Esther Bunn, Stephen F. Austin State University Adding Financing Considerations to LP Models Dennis Togo, University of New Mexico Discussant: Calee Holcombe, Stephen F. Austin State University
1:30pm - 3:00pm	SESSION C: XBRL Computer Science – Basic –1.5 Credit Hour Workshop Leader: Zane L. Swanson, University of Central Oklahoma
3:00pm - 3:30pm	FBD Coffee Break Please make plans to visit the exhibits for information on the latest books and newest educational technologies. Please let exhibitors know how much we appreciate their presence and continued support!
3:30pm - 5:00pm	SESSION A: Accounting in History Accounting – Basic – 1.5 Credit Hour Session Chair: Barbara W. Scofield, University of Texas at the Permian Basin Some Accounting Records from the Books of Italian Merchants and Bankers in Northern Italy During the Fifteenth Century Alvaro Martinelli, Appalachian State University Origins and Status of the Accounting Revolution Carl Brewer, Sam Houston State University Johnny Inkslinger: Accounting Legend Barbara W. Scofield, University of Texas of the Permian Basin
3:30pm - 5:00pm	SESSION B: Tax Issues are Everywhere Taxes – Intermediate – 1.5 Credit Hour Session Chair/Discussant: Bambi A. Hora, University of Central Oklahoma Effective Use of Roth Accounts and Social Security Planning Can Increase Your After-Tax Retirement Income Neal R. VanZante, University of Texas Panamerican Ralph B. Fritzsch, Midwestern State University Do Small Privately-Held Corporations Use Loans to Shareholders to Avoid Taxes Richard Ray, Oklahoma State University Does Expected Utility Theory Explain Corporate Tax Compliance? T. Beth Stetson, Oklahoma City University Alexis Downs, Emporia State University
3:30pm - 5:00pm	SESSION C: IFRS – Time to Get Ready! Accounting – Basic – 1.5 Credit Hour Workshop Leaders: Mary Fischer, University of Texas at Tyler Alice Ketchand, Sam Houston State University
February 27, 2009 (Friday)
8:30am - 10:00am	SESSION A: Governmental and Non-Profit Accounting Accounting (Governmental) – Intermediate – 1.5 Credit Hour Session Chair: George Hunt, Stephen F. Austin State University An Examination of Accountability in Nonprofit Organizations Sarah Rector, Oklahoma State University Maryanne Mowen, Oklahoma State University Discussant: Mary Fischer, University of Texas at Tyler Are The Nonprofits Benefiting from Sarbanes Oxley? H. Gin Chong, Prairie View A&M University Discussant: Robert L. Webster, Ouachita Baptists University Governmental Health Care Benefits Reporting: A Survey of Governmental Units Lucille G. Montondon, Texas State University-San Marcos Treba L. Marsh, Stephen F. Austin State University George Hunt, Stephen F. Austin State University Discussant: Alice Ketchand, Sam Houston State University
8:30am - 10:00am	SESSION B: Issues in Financial Accounting Accounting – Intermediate – 1.5 Credit Hour Session Chair/Discussant: Henry Huang, Prairie View A&M University Coming to Grips with the Inherent Limits of Accounting Louella Moore, Arkansas State University Rate Regulation and Earnings Management: Evidence from the U.S. Electric Utility Industry K. E. (Skip) Hughes II, Louisiana State University Joseph A. Johnston, Louisiana State University Joseph B. Omonuk, Makerere University (Uganda) Pension Disclosures and the Value Relevance of Interim Financial Reports: The Case of SFAS 132R Wael Aguir, University of Texas at San Antonio Sharad Asthana, University of Texas at San Antonio
8:30am - 10:00am	SESSION C: Building Partnerships Between Academics and Practitioners Accounting – Basic – 1.5 Credit Hour Moderator: Katherene P. Terrell, University of Central Oklahoma Panelists: Zane Swanson, University of Central Oklahoma Linda Stone, CPA, Cadre’, Inc. Tim Adler, CPA, BKD, LLP
10:00am - 10:30am	FBD Coffee Break Please make plans to visit the exhibits to receive information on the latest books and newest educational technologies. Please let exhibitors know how much we appreciate their presence and continued support!
10:30am – 12:00pm	SESSION A: Students: Customers, Characteristics & Participation Specialized Knowledge – Basic – 1.5 Credit Hour Session Chair: Edward R. Walker, University of Central Oklahoma Discussant: Ralph B. Fritzsch, Midwestern State University Are Accounting and Business Students Viewed as Customers? Results from Accounting Department Chairs, Business School Deans, and Academic Vice-Presidents Robert L. Webster, Ouachita Baptist University Kevin L. Hammond, University of Tennessee at Martin Empirically Assessing the Importance of Characteristics of Accounting Students – A Replication with Students William M. Baker, Appalachian State University Calvert C. (Buck) McGregor, Elon University Enhancing Student Participation in the Accounting Classroom: An Experimental Investigation Barbara Lamberton, University of Hartford
10:30am – 12:00pm	SESSION B: Valuation and Market Expectations Accounting – Intermediate – 1.5 Credit Hour Session Chair: Clara Richardson, McMurry University Explaining the Accrual Anomaly by Market Expectations of Future Returns and Earnings Randall Zhaohui Xu, University of Houston Clear Lake Michael Lacina, University of Houston Clear Lake Discussant: Wael Aguir, University of Texas at San Antonio Impact of Cash Holdings on Investment Value Zane L. Swanson, University of Central Oklahoma Discussant: Haeyoung Shin, University of Houston Clear Lake An Initial Observation of the Use of SFAS 157 in Valuing Assets in Financial Services Pamela Smith Baker, Texas Woman’s University Keith Baker, North Lake College Discussant: Carl Brewer, Sam Houston State University
10:30am – 12:00pm	SESSION C: Accounting Curricula and Digital Forensics Accounting – Intermediate – 1.5 Credit Hour Session Chair: G. Stevenson Smith, Southeastern Oklahoma State University
12:00pm. - 1:30 p.m.	AAA-SW Luncheon and Business Meeting Specialized Knowledge – Basic – 1.0 Credit Hour Speaker: Nancy Bagranoff, Old Dominion University american Accounting Association President Elect Moderator: Bambi A. Hora, University of Central Oklahoma
1:30pm - 3:00pm	SESSION A: Auditing Issues Auditing – Intermediate – 1.5 Credit Hour Session Chair/Discussant: Gail Kaciuba, St. Mary’s University Fraud in the Healthcare Industry: A Frightening Diagnosis Patricia H. Mounce, University of Central Arkansas Jamison Jackson, University of Central Arkansas Competition and Low-balling: Evidence from Texas Municipalities Kun Wang, Texas Southern University Sewon O, Texas Southern University Fighting Financial Fraud in a Principles-Based World G. Stevenson Smith, Southeastern Oklahoma State University D. Larry Crumbley, Louisiana State University
1:30pm - 3:00pm	SESSION B: Assessment and Accreditation Specialized Knowledge – Intermediate – 1.5 Credit Hour Session Chair: Lucille Montondon, Texas State University – San Marcos Discussant: Gene Johnson, University of Hawaii Does the AACSB Advance Accounting Education? Carl Smolinski, Louisiana State University - Shreveport amy Oakes Wren, Louisiana State University - Shreveport Using the PACE for Assessment Purposes D. Elaine Sanders, University of Texas at San Antonio Veronda F. Willis, University of Texas at San Antonio Course Assessment: Pre-test and Post-test Lucille Montondon, Texas State University - San Marcos K. Moffitt, Texas State University - San Marcos
1:30 p.m. - 3:00 p.m.	SESSION C:International Financial Reporting Standards (IFRS) Transition Accounting – Basic – 1.5 Credit Hour Session Chair: L. Murphy Smith, Texas A&M University
3:00pm - 3:30pm	FBD Coffee Break Please make plans to visit the exhibits for information on the latest books and newest educational technologies. Please let exhibitors know how much we appreciate their presence and continued support! Drawing for complimentary 2-night regular hotel room at 2010 FBD conference ($250 value). Must be present to win.
3:30pm - 5:00pm	SESSION A: XBRL, ERP and AIS Computer Science – Basic – 1.5 Credit Hour Session Chair: Patricia H. Mounce, University of Central Arkansas A Longitudinal Analysis of Financial Reporting with XBRL Jap Efendi, University of Texas at Arlington L. Murphy Smith, Texas A&M University Jeffrey Wong, University of Nevada, Reno The Effect of System Characteristics on Institutional Explanations for ERP Systems Choice Joseph C. Ugrin, Kansas State University High Note Music, Inc: A Comprehensive Approach to Teaching Accounting Information Systems Edward R. Walker, University of Central Oklahoma Mary Sheets, University of Central Oklahoma
3:30pm - 5:00pm	SESSION B: Financial Accounting Accounting – Intermediate – 1.5 Credit Hour Session Chair: Neal R. VanZante, University of Texas Panamerican Discussant: Jonathan Du, University of Houston - Victoria To Form or Not to Form a Governance Committee – Evidence from the United States Henry Huang, Prairie View A&M University Gerald Lobo, University of Houston Jian Zhou, SUNY of Binghamton Stock Option Schedules and Managerial Opportunism Linxiao Liu, University of Texas at San Antonio Jennifer Yin, University of Texas at San Antonio Does International Corporate Diversification Improve Share Capitalization and Operating Performance? An Empirical Perspective Kingsley O. Olibe, Kansas State University William (Billy) Strawser, Texas A&M University
3:30pm - 5:00pm	SESSION C: AAA Commons: A Community Supporting Teaching & Research Presenter: Julie Smith David
February 28, 2009 (Saturday)
8:30am - 10:00am	SESSION A: Different Types of Audit Issues Auditing – Intermediate – 1.5 Credit Hour Session Chair/Discussant: Gin Chong, Prairie View A&M University Expected Earnings Growth, Intangible Asset Premium and Auditor Litigation Risk H. Young Baek, Nova Southeastern University Joung W. Kim, Nova Southeastern University Dong Young Lee, Wonkwang University Will Litigation Risk Increase with the Adoption of the IFRS? Charles Becker, Concord University John T. Sennetti, Nova Southeastern University Howard Lawrence, University of Mississippi Arthur Andersen Auditors: Did They Keep Their Texas CPA License After Enron? Daniel Edelman, Texas A&M University – Commerce
8:30am - 10:00am	SESSION B: Classroom Techniques and Issues Accounting – Intermediate – 1.5 Credit Hour Session Chair: Mary Fischer, University of Texas at Tyler Tracking Goodwill: The Case of Boeing Barbara Scofield, University of Texas of the Permian Basin Discussant: Clara Richardson, McMurry University Consolidating Financial Statements in a Multinational Setting: A Case Problem Stan Kratchman, Texas A&M University L. Murphy Smith, Texas A&M University Discussant: Jane Calvert, University of Central Oklahoma Diffusion of Innovation and Adoption Rate of the AICPA Model Tax Curriculum Mark Washburn, University of Texas at Tyler Mary Fischer, University of Texas at Tyler Discussant: George Hunt, Stephen F. Austin State University
8:30am - 10:00am	SESSION C: What You Need to Know About Derivatives Accounting – Intermediate – 1.5 Credit Hour Workshop Leader: Dennis Elam, Texas A&M San Antonio
10:00am – 10:30am	Break
10:30am – 12:00pm	SESSION A: Tax Issues are Everywhere Taxes – Intermediate – 1.5 Credit Hour Session Chair: Wayne Counts, University of Texas of the Permian Basin New Farm Bill Excludes CRP Payments From Self-Employment Income if Recipients is Retired or Disabled Darlene Pulliam, West Texas A&M University Alice Upshaw, West Texas A&M University Discussant: Beth Stetson, Oklahoma City University A Last Resort Call for Congressional Action in Regards to State Income Taxation of Nonresident Professional Team Athletes N. Anna Shaheen, Sam Houston State University Discussant: Beth Stetson, Oklahoma City University IRS’s Scores Judicial Successes Against Tax Shelters Laura Jean Kreissl, West Texas A&M University Karyn Bybee Friske, West Texas A&M University Darlene Pulliam, West Texas A&M University Discussant: Dale Spradling, Stephen F. Austin State University
10:30am - 12:00pm	SESSION B: Miscellaneous Accounting Topics Accounting – Intermediate – 1.5 Credit Hour Session Chair: Dennis Elam, Texas A&M San Antonio Are the Chinese National Audit Office Independent? H. Gin Chong, Prairie View A&M University Empirical Support for the PCAOB’S Elimination of the Independent Auditor’s Opinion Regarding Management’s Assessment of Internal Control James H. Thompson, Washington State University Bart H. Ward, Oklahoma City University Corporate Stock Repurchases and the Value of the Firm Richard L. Alltizer, University of Central Oklahoma Katherene P. Terrell, University of Central Oklahoma Robert L. Terrell,University of Central Oklahoma Barbara Parrish, University of Central Oklahoma Ralph W. Parrish, University of Central Oklahoma Stoyan Stoitzev, University of Central Oklahoma
10:30am - 12:00pm	SESSION C: How to Make Auditing Class Exciting – Audit Skits Specialized Knowledge – Basic – 1.5 Credit Hour Workshop Leader: Gail Kaciuba, St. Mary’s University

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

The American Accounting Association program levels offered during the meeting will include basic, intermediate, advanced, overview and update. A number of NASBA Fields of Study will be offered and provided on the CPE verification form, along with CPE credit hours earned.

For more information regarding administrative policies such as complaint and refund, please contact theamerican Accounting Association at 941-921-7747.

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