American Accounting Association

1st Annual AAA Forensic and Investigative Accounting Section Research Conference

May 7 - 8, 2010

Baton Rouge, LA
Support Provided by Louisiana State University’s Department of Accounting

Session 1: Empirical Forensic Research
Accounting-Advanced 1.5 CH

Role of Related Party Transactions in Fraudulent Financial Reporting
Elaine Henry (University of Miami)
Elizabeth Gordon (Temple University)
Brad Reed (Southern Illinois University Edwardsville)
Tim Louwers (James Madison University)

The Market Reaction to the Sarbanes-Oxley Act: Cost of the Act for Past or Future Activities
Emre Karaoglu (Columbia University)

Involvement of the Finance Function in Financial Statement Fraud
Kristina Linke (University of Groningen)

New Executives and Audit Fees
Yun-Chia Yan (University of New Orleans)
Clark Wheatley (Florida International University).

Session 2: Internal Control / Internal Audit Forensic Research
Auditing- Advanced 1.5 CH

Auditing Employer Discrimination Compliance Analysis/ Alert System and the Convergence of Forensic Expiate in Accounting and Computing
Avi Rushinek (University of Miami)
Sara Rushinek (University of Miami)
Joel Stutz (University of Miami) 

Sleeping with the Enemy: Internal Audit and the Ultimate Governance Breakdown
Sridhar Ramamoorti (Infogix Advisory Services, Infogix, Inc.)
Marjorie Maguire-Krupp (Coastal Empire Consulting)

Auditors as First Responders to Illegal Acts and the Importance of Digital Evidence in Identifying Those Acts
G. Stevenson Smith (Southeastern Oklahoma State University)

Session 3: Forensic Cases for Forensic Accounting Education Accounting- Advanced 1.5 CH

Samantha's eBay Consulting: A Case Study of Online Auction Fraud
Darlene Bay (Brock University)
Gail Lynn Cook (Brock University
Jerko Grubisic (Purolator Courier Company)
Alexey Nikitkou (Brock University)

Medical Billing Fraud at Tenet Healthcare
Robert Hurt (California State Polytechnic University)
Eric McLaughlin (California State Polytechnic University)

Dr. Sterling's Disability Insurance Claim: A Case Study
Diane Matson (University of St. Thomas)
Wen Yu (University of St. Thomas)

Mountain State Sporting Goods: A Case Study on Fraud Examination
Robert Rufus (The Forensic Institute, LLC and Rufus & Rufus Accounting Corporation)
William Hahn (Southeastern University)

Refreshment Break

Concurrent Session

Session 4: Panel Discussion
Accounting-Advanced 1.5 CH

Bridging Forensic Accounting across Academics and Practice
Kristina Demek (University of Washington)
Cindy Durtschi (DePaul University)
Les Heitger (Missouri State University)
Rick Head (Clothier & Head)
Toby Bishop (Deloitte Forensic Center)

Session 5: Behavioral Forensic Research
Accounting-Advanced 1.5 CH

The Fraud Square: Societal Influences on the Risk of Fraud
Joshua Cieslewicz (University of Hawaii)

Factors Influencing Responsibility Attribution in Audit Failure Litigation
Siew Chan (Washington State University)
Qian Song (Washington State University)
Lee Yao (Loyola University New Orleans)

Measuring Rationalization: A Step Towards Understanding Opportunistic Behavior
Erin Burrell (University of Central Florida)
Naman Desai (University of Central Florida)
Ann Norris (University of Central Florida)
Gregory Trompeter (University of Central Florida)

Context Matters, Particularly in Fraud Detection: The Effects of Situational Attributes on Whistleblowing Intentions
Shani Robinson (University of North Texas)
Jesse Robertson (University of North Texas)
Mary Curtis (University of North Texas)

Session 6: Modeling Forensic Accounting
Accounting-Advanced 1.5 CH

CEO Resignation and the Firm's Subsequent Bankruptcy
Yun-Chia Yan (University of New Orleans)
Hua-Wei Huang (State University of New York)
Joseph Beams (University of New Orleans)

Gray Markets and Multinational Transfer Pricing
Romana Autrey (Harvard Business School)
Francesco Bova (University of Toronto)

Fraud Detection and Financial Reporting and Audit Delay
Andrew Yim (Tilburg School of Economics and Management)

Dinner

Keynote Speaker: Mr. Aaron Beam, former Controller of HealthSouth and author of The Wagon to Disaster

7:00 am – 12:00 pm

Registration

Breakfast – Table Sessions
Accounting-Advanced 1.5 CH

Fraud Diagnostic Tool: Bootstrapped Regression Models Based on Benford’s Law
Ik Seon Suh (Marquette University)
Todd Headrick (Southern Illinois University Carbondale)
Sandra Minaburo (Instituto Tecnologico Autonomo de Mexico)

CFP Health Care Corporation: A Fraud Examination Case Study
Bob Hurt (Cal Poly Pomona)

Applying the Withdrawals Tax System to the Shadow Economy
Patrick Colabella (St. John’s University)

Sub S Valuation: To Tax Affect, or Not to Tax Affect, is Not Really the Question
Daniel Tinkalman (Hofstra University)
P. Viswanath (Pace University)
Michael Vogel (Allegaert Berger & Vogel LLP)

My Life in Crime: Chronicles of a Forensic Accountant
Bill Barrett (Virginia Commonwealth University)

Effects of Alternative Training Methodologies on Fraud Detection: A Multifaceted Performance and Efficiency Assessment
Eric Lee (Washington State University)
Vairam Arunachalam (University of Missouri)

Can Fraud Detection Indices Predict Stock Price Drops?
Charles Malgwi (Bentley University)
Irvin Morgan (Bentley University)

Electronic Discovery: A Descriptive Analysis of Technological, Legal, and Managerial Issues
Richard Brody (University of New Mexico)
Xin (Robert) Luo (University of New Mexico)
Alessandro Seazzu (University of New Mexico)

Auditors and Internal Controls: A History of How to Avoid Fraud Detection Responsibility
O. Ronald Gray (University of West Florida)
Stephanie Moussalli (University of South Alabama).

Increased Awareness of Corporate Fraud in Accounting Students: An Empirical Study
Jaysinha Shinde (Eastern Illinois University)
Udaysinha Shinda (Southern Illinois University)
Lisa Chen (Southern Illinois University)

CAuditor Independence When Management Attempts to Mislead: A Rational Economic Analysis
Paul Barnes (Nottingham Business School)

Moving Toward Comparability: Assessing Per Student Costs in K-12
Robert Eger (Florida State University)
Bruce McDonald (Florida State University)

Forensic Accounting:  A Vew from the Profession
Sara Hegazy (Middlesex University)

Concurrent Sessions

Session 7: Computer Applications for Fraud
Accounting-Advanced 1.5 CH

Computer-based Proactive Fraud Examination Tools
Lynn Clements (Florida Southern College)
Gary Cook (Florida Southern College)

Executing Efficient Forensic Investigations
Matt Codling (Actionable Intelligence Technologies, Inc.)

Session 8: International Forensic Research
Accounting-Advanced 1.5 CH

Minsky's Financial Instability Hypothesis and the Occurrence of Economic Crime in the UK
Paul Barnes (Nottingham Business School)

Determinants of Financial Forecast Issue Choice by IPO Firms in Bangladesh
A K M Waresul Karim (Saint Mary’s College of California)
Tanweer Hasan (Roosevelt University)

Corruption: The Role of Culture, Religion, Wealth and Governance
Marinilka Kimbro (Gonzaga University)

Causes and Methods of Accounting Manipulation in Australia: A Post-Mortem of HIH Insurance
Kazi Islam (CQUniversity Australia)
Sheikh Rahman (CQUniversity Australia)

Session 9: Applications for Forensic Accounting
Accounting- Advanced 1.5 CH

Pharmaceutical Fraud: A Sickness in the Curative Industry
Rick Bell (McCoy Corporation)
Jill Borgman (Texas Dept. of Housing and Community Affairs)
Kavita Keshavan (UT System Audit Office)
Cecily Raiborn (Texas State University)

Fraud Risks in Local Government: An Analysis of Audit Findings
Ronald Huefner (State University of New York at Buffalo)

Investigative Accounting of Public Fund's Under Prevention of Money Laundering Act: A Case Study
Amitava Samanta (Indian Accounting Association Research Foundation)

The Association between Audit Industry Specialization and Firms Disclosure of Internal Control Weakness
Hau-Wei Huang (State University of New York)
Chih-Chen Lee (Northern Illinois University)
Ena Rose-Green (University of Alabama Huntsville)

Refreshment Break

Concurrent Sessions

Session 10: Overview of Forensic Research
Accounting-Advanced 1.5 CH

Major Financial Reporting Frauds of 21st Century: Corporate Governance and Risk Lessons Learned
Hugh Grove (University of Denver)
Elisabetta Basilico (University of St. Gallen)

Detecting Fraud in the Organization: An Internal Audit Perspective Research Proposal
Priscilla Burnaby (Bentley University)
Martha Howe (Bentley University)
Brigitte Muehlmann (Suffolk University)

Knowledge Transfer in the Fraud Risk Assessment Task
Thomas Kozlowski (Saint Mary’s University)

Session 11: Instructional Ideas for Forensic Accounting Education
Accounting- Advanced 1.5 CH

Group Case Assignments for a Forensic Accounting/Fraud
Examination Program
Thomas Weirich (Central Michigan University)

Integration of ACFE Videos Throughout the Accounting and Business Curriculum
Sandra Gates (Texas Wesleyan University)
Patsy Lee (University of North Texas)
Carol Sullivan (Texas Wesleyan University)

Using ACL Scripts to Teach Continuous Auditing/Monitoring: The Tremeg Case
Jill Joseph Daigle (Amedisys Home Health Services)
Ronald Daigle (Sam Houston State University)
James Lampe (Missouri State University)

Thou Shalt Not Steal
James Cali (University of Missouri)