American Accounting Association2010 Northeast Region MeetingOctober 14 - October 16, 2010Burlington, Vermont | |||
Meeting Information | |||
Program Information | |||
Thursday, October 14, 2010 | |||
| 12:45 PM - 3:15 PM | CPE 1 | ||
| Accounting-Overview-3.0 CH | |||
CPE Information | |||
| 1:00 PM - 5:00 PM | CPE 3 | ||
| Personal Development-Basic-4.5 CH | |||
CPE Information | |||
| 3:30 PM - 5:30 PM | CPE 2 | ||
| Accounting-Overview-2.0 CH | |||
CPE Information | |||
| 4:00 PM - 7:00 PM | Exhibits | ||
| 5:30 PM - 7:00 PM | Reception | ||
Friday, October 15, 2010 | |||
| 7:30 AM - 8:30 AM | Continental Breakfast | ||
| 7:30 AM - 3:30 PM | Exhibits | ||
| 8:45 AM - 10:00 AM | Plenary Session: Standard Setting and the Conceptual Framework | ||
| Accounting-Update-1.5 CH | |||
Speaker: James J. Leisenring, Senior Adviser, Financial Accounting Standards Board Speaker Information | |||
| 10:00 AM - 10:30 AM | Break | ||
| 10:30 AM - 12:00 PM | Concurrent Session | ||
| Session 1.1: FASB/IASB Memorandum of Understanding Project Overview and Update | |||
| Accounting-Update-1.5 CH | |||
Speaker: Michael J. Kraehnke, Partner, Department of Professional Practice ? Audit, KPMG Speaker Information | |||
| Session 1.2: CTLA - The Commission on Accounting Higher Education: "Pathways to a Profession" | |||
| Accounting-Intermediate-1.5 CH | |||
Speaker: Bill Ezzell, Deloitte CTLA Session Information | |||
| Session 1.3: Management Accounting | |||
| Accounting-Intermediate-1.5 CH | |||
| Moderator: Richard Kreissle, Landmark College | |||
|
A Historical View of Management Accounting in the Early Years of Ford Motor Company
Yvette J Lazdowski, Plymouth State University | |||
| Discussant: Elizabeth Connors, Northeastern University | |||
|
Effect of Sunk Cost on Decision-Making under Disjunctive Situation
Fabienne Miller, Worcester Polytechnic Institute Lixin Pan, Beihang University Ning Zhou, Beihang University | |||
| Discussant: Cassandra Walsh, Providence College | |||
|
Does Use of EVA to Determine Top Executive Bonuses Impact Financial Leverage?
Allan Graham, University of Rhode Island Henry R Schwarzbach, University of Rhode Island | |||
| Discussant: Lawrence Grasso, Central Connecticut State University | |||
| Session 1.4: Corporate Governance 1 | |||
| Accounting-Intermediate-1.5 CH | |||
| Moderator: Kathryn J. Jervis, Rhode Island University | |||
|
Directors of Philosophy: The Impact of Intellectual Governance on Organizational Performance
Paul Kalyta, McGill University | |||
| Discussant: Gary Entwistle, University of Saskatchewan | |||
|
SOX Generated Changes in Board Composition: Have They Impacted Risk-adjusted Returns?
Timothy G Coville, St. John's University | |||
| Discussant: Henry Schwarzbach, University of Rhode Island | |||
|
Does Governance Culture Exist and Can it be Mandated?
Mindell Reiss Nitkin, Simmons College | |||
| Discussant: Kathryn J. Jervis, Rhode Island University | |||
| Session 1.5: Auditing 1 | |||
| Auditing-Intermediate-1.5 CH | |||
| Moderator: Patricia Johnson, Canisius College | |||
|
A Review of the Impact of Client Trustworthiness on the Audit Decision-Making Process
Richard A Bernardi, Roger Williams University Samantha A. Messier, Roger Williams University Jeffrey H. Bernard, Active CPA | |||
| Discussant: Kimberly Westermann, Bentley University | |||
|
Apprenticeship in Professional Services Firms - Then and Now
Kimberly D Westermann, Bentley University Jean C. Bedard, Bentley University Christine E. Earley, Providence College | |||
| Discussant: Patricia Johnson, Canisius College | |||
|
Improving Audit Quality by Detecting Rogue Auditors: Strengthening the PCAOB to Prevent the next Madoff-style Fraud John S DeJoy, Siena College Donald J Furman, SUNY-New Paltz | |||
| Discussant: Allan Graham, University of Rhode Island | |||
| 12:00 PM - 1:30 PM | Lunch | ||
Speaker: Julie A. Peters, Faculty Relations Manager, PricewaterhouseCoopers, Educating Students on Personal Brand and the Use of Social Media | |||
| 1:30 PM - 3:45 PM | Effective Learning Strategies and Ice Cream Social | ||
| Specialized Knowledge and Applications-Basic-1.5 CH | |||
CTLA Session Information | |||
|
Camden Yards Spices: a Case for Learning Activity-Based Costing
Daniel J. Jones, Assumption College | |||
|
Introducing Diversity into the Accounting Curriculum
Paul H Mihalek, Central Connecticut State University Marie G Kulesza, St Josephs College Anne Rich, Central Connecticut State University | |||
|
Teaching Introductory Finance, Financial Accounting and Managerial Accounting to First-Year Students Using a Customized Textbook and an Eighteen-Chapter Fictional Narrative of a Company's Evolution Elliott Levy, Bentley University Karen Osterheld, Bentley University Anne L Schnader, Bentley University | |||
|
Puzzle Pieces for Group Engagement in Learning
Carol A Hartley, Providence College | |||
|
Create Capstone Problems for Intermediate Accounting to Enhance Student Learning
Nicole S Morris, Champlain College | |||
|
Using an Interactive Spreadsheet Methodology to Effective Teach Consolidations in the Advanced Accounting Classroom - An ELS Poster Presentation Proposal Robert W Duron, Husson University | |||
| 1:45 PM - 3:15 PM | Concurrent Session | ||
| Session 2.1: FASB Update | |||
| Accounting-Update-1.5 CH | |||
Speaker: Philip B. Shane, Academic Research Fellow, FASB Speaker Information | |||
| Session 2.2: The Ernst & Young Academic Resource Center (EYARC): an overview of resources and discussion of IFRS integration | |||
| Accounting-Overview-1.5 CH | |||
Speaker: Catherine Banks, EYARC Program Director Session Information | |||
| Session 2.3: Auditing 2 | |||
| Auditing-Intermediate-1.5 CH | |||
| Moderator: Robert Duron, Husson University | |||
|
Credit Ratings and Audit Opinions for Bankrupt Firms
Dorothy A Feldmann, Bentley University William J Read, Bentley University | |||
| Discussant: James Cataldo, Suffolk University | |||
|
The Role of Internal Audit in the Financial Statement Audit: The Contingent Effects of Board Independence and Audit Committee Effectiveness Ganesh Krishnamoorthy, Northeastern University Mario Maletta, Northeastern | |||
| Discussant: TBD | |||
|
Are Higher Risk Audits Priced Accordingly: Evidence from Audits of Public Housing Authorities
Stefanie Tate, University of Massachusetts Lowell Barbara A Grein, Drexel University | |||
| Discussant: Priscilla Wightman, Hartwick College | |||
| Session 2.4: Financial Accounting & Reporting | |||
| Accounting-Intermediate-1.5 CH | |||
| Moderator: Erin Moore, Westfield State College | |||
|
Good Disclosure Doesn't Cure Bad Accounting - or Does it? Evaluating the Case for SFAS 158
Cathy A Beaudoin, University of Vermont Nandini Chandar, Rider University Edward M Werner, Drexel University | |||
| Discussant: James Cataldo, Suffolk University | |||
|
Is More Information Better?: An Analysis of the Change in Reporting around the Securities Offering Reform Joshua Tyler White, The University of Tennessee | |||
| Discussant: Judy Beckman, University of Rhode Island | |||
|
The Valuation Impact of SEC Enforcement Actions On Non-Target Cross-Listed Firms
Roger Silvers, University of Massachusetts | |||
| Discussant: Charles Cullinan, Bryant University | |||
| Session 2.5: Taxation | |||
| Taxes-Intermediate-1.5 CH | |||
| Moderator: Michaele Morrow, Northeastern University | |||
|
Does a Firm's Business Strategy Influence its Level of Tax Avoidance?
Danielle M. Higgins, University of Connecticut Thomas C Omer, Texas A&M University John Phillips, University of Connecticut | |||
| Discussant: Michaele Morrow, Northeastern University | |||
|
The Association Between Changes in Auditor-Provided Tax Services and Corporate Tax Avoidance
Brian R Hogan, Northeastern University Tracy Noga, Bentley University | |||
| Discussant: Timothy Rupert, Northeastern University | |||
|
The Influence of Individuals' Aversion to Taxes on Decision Making
Barbara Arel, University of Vermont Jagadison K K Aier, George Mason University Jared Moore, Oregon State University | |||
| Discussant: Cynthia Blanthorne, University of Rhode Island | |||
| 3:15 PM - 3:45 PM | Break | ||
| 3:45 PM - 5:15 PM | Concurrent Session | ||
| Session 3.1: The Expanding World of Fair Value: Fair Value Measurement and Disclosure Guidance | |||
| Accounting-Overview-1.5 CH | |||
Moderator: Margaret Mulley, Partner of Strategy & Communications and Chief Learning Officer, Deloitte & Touche LLP Panelists: Adrian E. Mills, Partner, Deloitte & Touche, LLP, Recent Practice Fellow, Financial Accounting Standards Board Patrick Casabona, Senior manager, Deloitte & Touche LLP & Professor, St. Johns University Alejandro Rebollo, MDP Audit Senior Manager Deloitte & Touche Session Information | |||
| Session 3.2: CTLA - Strategies for Achieving Research-Teaching Synergies | |||
| Specialized Knowledge and Applications-Basic-1.5 CH | |||
Speaker: Gail Hoover King, Purdue University, Calumet CTLA Session Information | |||
| Session 3.3: Tax 2 | |||
| Taxes-Intermediate-1.5 CH | |||
| Moderator: Christopher Hodgdon, University of Vermont | |||
|
Influence of Voice on the Acceptance of Tax Legislation in a Representative Democracy
Timothy J Rupert, Northeastern University Brian R Hogan, Northeastern University James J Maroney, Northeastern University | |||
| Discussant: Christopher Hodgdon, University of Vermont | |||
|
Supreme Court to Decide Whether Medical Residents are Students for FICA Purposes
Laura Lee Mannino, St. John's University | |||
| Discussant: Brigitte Muehlmann, Suffolk University | |||
|
The Influence of Institutional Affiliation on Organization Structure Decisions: Does Affiliation Strength Influence Tax Decisions? Michaele L Morrow, Northeastern University Charles Bame-Aldred, Northeastern University | |||
| Discussant: Christopher Hodgdon, University of Vermont | |||
| Session 3.4: Corporate Governance 2 | |||
| Accounting-Intermediate-1.5 CH | |||
| Moderator: Edward Lusk, SUNY - Plattsburgh | |||
|
Corporate Governance and Investor Perceptions of Non-GAAP Earnings Disclosures
Gary Entwistle, University of Saskatchewan Chima I Mbagwu, Wilfrid Laurier University Glenn Feltham, University of Manitoba | |||
| Discussant: Elizabeth Connors, Northeastern University | |||
|
What Determines the Variation in Relative Performance Evaluation Usage Across US Industries?
Donald Kent, The College at Brockport Rong Yang, SUNY - Brockport James J. Cordeiro, SUNY - Brockport | |||
| Discussant: Timothy Coville, St. John's University | |||
|
CEO Compensation and Strategic Expenses; Penalizing, Shielding or Rewarding?
Guy D Fernando, University at Albany-SUNY Qiao Xu, University at Albany-SUNY | |||
| Discussant: Henry Schwarzbach, University of Rhode Island | |||
| Session 3.5: Teaching & Education 1 | |||
| Accounting-Intermediate-1.5 CH | |||
| Moderator: Nicole Morris, Champlain College | |||
|
An Active Learning Exercise Used in Undergraduate and Graduate Introductory Financial/Managerial Accounting Courses with Student Perceptions Judith A. Sage, Texas A&M International University Lloyd G. Sage, Texas A & M International University | |||
|
"Game of Business": a Game for Use in Introductory Accounting
Mindell Reiss Nitkin, Simmons College | |||
|
Max-Value Stores, Inc.: Financial Reporting of Gift Cards
Mahendra R Gujarathi, Bentley University | |||
|
Glo-Bus Simulation in First Management Accounting Class: An Assessment
Christopher Paul Aquino, Niagara University Shih-Jen K Ho, Niagara University | |||
| 5:30 PM - 6:00 PM | Northeast Region Steering Committee Meeting | ||
| 6:00 PM - 7:30 PM | Reception | ||
CTLA - Technology Tips and AAACommons Activities | |||
Saturday, October 16, 2010 | |||
| 7:45 AM - 8:45 AM | Hall of Fame and Business Meeting Breakfast | ||
| 9:00 AM - 10:30 AM | Concurrent Session | ||
| Session 4.1: Introduction to XBRL | |||
| Specialized Knowledge and Applications-Basic-1.5 CH | |||
Workshop presenter: Clinton White, University of Delaware Session Information | |||
| Session 4.2: CTLA - Tackling Teaching Together | |||
| Specialized Knowledge and Applications-Intermediate-1.5 CH | |||
Presenters: Cassy Budd, Brigham Young University, and Gail Hoover King, Purdue University, Calumet CTLA Session Information | |||
| Session 4.3: International Standards and the CPA Exam - Implications for Educators | |||
| Accounting-Update-1.5 CH | |||
Panelists: Patricia A. Johnson, Canisius College Priscilla Wightman, Hartwick College Ann Kelley, Providence College | |||
| Session 4.4: Financial Accounting & Reporting 2 | |||
| Accounting-Intermediate-1.5 CH | |||
| Moderator: Harry Howe, SUNY - Geneseo | |||
|
The Impact of Empowering Investors on Trust and Trustworthiness
Kiridaran Kanagaretnam, McMaster University Stuart Mestelman, McMaster University S M Nainar, McMaster University Mohamed Shehata, McMaster University | |||
| Discussant: TBD | |||
|
An Intertemporal Model of Earnings Components in Fixed Income Portfolios: Implications for Risk Assessment and Financial Statement Presentation James Cataldo, Suffolk University | |||
| Discussant: Harry Howe, SUNY - Geneseo | |||
|
Reversion of RNOA and Its Components
Robert F Halsey, Babson College | |||
| Discussant: Timothy Bell, University of Connecticut | |||
| Session 4.5: Teaching & Education 2 | |||
| Accounting-Intermediate-1.5 CH | |||
| Moderator: John DeJoy, Siena College | |||
|
Effects of Converting Student Evaluations of Teaching from Paper to Online Administration
Timothy J Rupert, Northeastern University Sharon M Bruns, Northeastern University Yue (May) Zhang, Northeastern University | |||
| Discussant: Richard Bernardi, Roger Williams University | |||
|
Benefits, Limitations and Best Practices of Online Coursework...Should Accounting Programs Jump on Board? Mary Kay Kathleen Copeland, Tribridge Consulting | |||
| Discussant: John DeJoy, Siena College | |||
|
Engaging the "Millennials:" Incorporating Eco-Friendly Incentives into the Undergraduate Tax Curriculum Monique O Durant, Central Connecticut State University | |||
| Discussant: Brigitte Muehlmann, Suffolk University | |||
| 10:45 AM - 11:15 AM | Break | ||
| 10:45 AM - 12:15 PM | Concurrent Session | ||
| Session 5.1: Accounting Education: NASBA and IAESB Update 2010 | |||
| Accounting-Update-1.5 CH | |||
Moderator, Panelists TBD Session Information | |||
| Session 5.2: CTLA - Hands-on with AAA Resources: Optimize Your Teaching and Research | |||
| Specialized Knowledge and Applications-Basic-1.5 CH | |||
Presenters: Julie Smith David, Arizona State University - Tempe, and Andrea Drake, Louisiana Tech University CTLA Session Information | |||
| Session 5.3: Not for Profit | |||
| Accounting-Intermediate-1.5 CH | |||
| Moderator: Erin Moore, Westfield State College | |||
|
GASB and Pension Accounting - Proposing More Transparency in Reporting and Disclosing of Pension Obligations Patricia Healy, Pace University-Westchester Roberta J Cable, Pace University Ashton Vines, Pace University | |||
| Discussant: Dorothy Feldman, Bentley University | |||
|
The Disclaimer of Opinion on the Accrual Based Federal Government's Financial Statements: Should it Matter to the Citizens and Congress? Bernard H Newman, Pace University | |||
| Discussant: Michael Ruff, Bentley University | |||
|
Responsibility Center Management: Do Universities Reap Centralized Benefits from Decentralized Budgeting Systems? Judy K Beckman, University of Rhode Island Michael Paz, Drexel University | |||
| Discussant: TBD | |||
| Session 5.4: International Accounting | |||
| Accounting-Intermediate-1.5 CH | |||
| Moderator: Timothy Bell, University of Connecticut | |||
|
Capital Market Effects of Mandatory IFRS Adoption in the Financial Sector
Xanthi Gkougkousi, Rotterdam School of Management Gerard Mertens, Rotterdam School of Management | |||
| Discussant: Timothy Bell, University of Connecticut | |||
|
Conversion from National to International Financial Reporting Standards: The Case of Israel
Ariel Markelevich, Suffolk University Lewis Shaw, Suffolk University Hagit Weihs, Brandeis University | |||
| Discussant: TBD | |||
|
Business Professionals' Ethical Perceptions and Education: An International Study
Richard A Bernardi, Roger Williams University | |||
| Discussant: Christine Early, Providence College | |||
| Session 5.5: Environmental/Social Accounting | |||
| Accounting-Intermediate-1.5 CH | |||
| Moderator: Yvette Lazdowski, Plymouth State University | |||
|
Accounting for the Irish Poor: Social and Financial Controls during the Immediate Pre-Famine Period, 1838-1845 Thomas N Tyson, St John Fisher College Ciarán Ó hÓgartaigh, University College Dublin Margaret Ó hÓgartaigh, All Hallows College | |||
| Discussant: Yvette Lazdowski, Plymouth State University | |||
|
Social Networking, Technological Efficiency and Firm Performance: Early Evidence on the Corporate Use of Twitter Paul Kalyta, McGill University | |||
| Discussant: Allan Graham, University of Rhode Island | |||
|
The Value of the Toxic Release Inventory as a Measure of Corporate Environmental Performance
Elizabeth Connors, Northeastern University Holly Hanson Johnston, University of Massachusetts Boston Lucia Silva-Gao, University of Massachusetts Boston | |||
| Discussant: Robert Duron, Husson University | |||
| 12:30 PM - 2:00 PM | PhD Student Lunch | ||