Technical Program

American Accounting Association 2011 AAA Financial Accounting and Reporting Section Mid-Year Meeting January 27 - January 29, 2011 Tampa, FL



Meeting Information

Program Information
Thursday, January 27, 2011

7:00 PM - 9:00 PM	Recruiting Reception
Friday, January 28, 2011

7:00 AM - 8:00 AM	Breakfast for Doctoral Consortium Participants

8:00 AM - 11:30 AM	Doctoral Consortium - A Cross-Section of Current and Future Areas of Financial Accounting Research
	Accounting-Advanced-3.0 CH
	Chair: Jim Wahlen, Indiana University Presenters: Jake Thomas, Yale University Katherine Schipper, Duke University Rob Bloomfield, Cornell University

9:00 AM - 11:30 AM	CPE Session - Teaching IFRS
	Accounting-Advanced-2.0 CH
	Presenters: Teresa Conover, University of North Texas Ervin Black, Brigham Young University Asheq Rahman, Massey University

10:30 AM - 11:30 AM	Steering Board Committee Meeting

12:00 PM - 1:30 PM	Luncheon (joint with IAS)
	Accounting-1.0 CH
	Keynote Speaker: Kevin Stocks, AAA President

1:45 PM - 3:15 PM	Plenary Session - The Opportunities and Challenges of Convergence: Views from the IASB and FASB (joint with IAS)
	Accounting-1.5 CH
	Moderator: Holger Erchinger, Partner, KPMG, New York Panelists: Tom Linsmeier, FASB member John Smith, IASB member Jim Leisenring, former IASB member

3:15 PM - 3:30 PM	Break

3:30 PM - 5:00 PM	Plenary Session - Putting Integrity into Finance: A Positive Approach
	Accounting-1.5 CH
	Speaker: Michael Jensen, Jesse Isidor Straus Professor of Business Administration, Emeritus - Harvard University

6:00 PM - 7:30 PM	Reception (Joint with IAS)
Saturday, January 29, 2011

8:30 AM - 10:00 AM	Concurrent Session
	Session 1.1: Conservatism in Financial Reporting
	Accounting-1.5 CH
	Moderator: Carol Ann Frost
	Accounting Conservatism and Bankruptcy Risk Gary C Biddle, The University of Hong Kong Mary L Ma, The University of Hong Kong Frank Song, The University of Hong Kong
	Discussant: Anup Srivasta

	Financial Reporting of Offshore Firms: Are They Less Conservative? Tiemei Li, University of Windsor
	Discussant: Anup Srivasta

	Creditor Control, State of Nature Verification, and Financial Reporting Quality Liang Tan, Northwestern University
	Discussant: Juan Sanchez


	Session 1.2: Misleading Financial Reporting
	Accounting-1.5 CH
	Moderator: Brian Roundtree
	Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year Frank Zhang, Yale University Kai Du, Yale School of Management
	Discussant: Abhijit Barua

	Does SOX Section 404 Curb Material Misstatements? Mei Feng, University of Pittsburgh Chan Li, University of Pittsburgh
	Discussant: Lucile Faurel

	Reporting Bias and Economic Shocks Joseph Gerakos, University of Chicago Andrei Kovrijnykh, University of Chicago
	Discussant: Asher Curtis


	Session 1.3: Debt Contracting Issues
	Accounting-1.5 CH
	Moderator: David Smith
	Debt Covenant Slack and Real Earnings Management Bong Hwan Kim, American University Ling Lei, George Mason University Mikhail B Pevzner, George Mason University
	Discussant: Richard Cazier

	The Impact of Restatements on Bank Loans: Evidence from the Supply Chain Rebecca L Files, The University of Texas at Dallas Umit G. Gurun, The University of Texas at Dallas
	Discussant: Yu Gao

	The Role of Accounting-based Financial Covenants in Preventing Substantive Defaults of Public Debt Zahn Bozanic, The Pennsylvania State University
	Discussant: Shyam Sunder


	Session 1.4: Earnings Guidance and Operational Efficiency
	Accounting-1.5 CH
	Moderator: Larry Brown
	Discussant: Ramgopal Venkataraman
	Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach Bok Baik, Seoul National University David B Farber, University of Missouri Joon Chae, Seoul National University Sunhwa Choi, Seoul National University

	Do firms issuing short-term earnings guidance exhibit worse earnings quality? Andrew C Call, University of Georgia Shuping Chen, University of Texas-Austin Bin Miao, National University of Singapore Yen H Tong, Nanyang Technological University

	On the Cross-Sectional Determinants of Management Forecast Bias Sandip Dhole, Indian School of Business Sagarika Mishra, Deakin University Konduru Sivaramakrishnan, University of Houston


	Session 1.5: Experimental Studies in Financial Reporting
	Accounting-1.5 CH
	Moderator: John Hassell
	Discussant: Max Hewitt
	Do Financial Statement Users Judge Relevance Based on Properties of Reliability? by Kathryn Kadous, Lisa Koonce, and Jane Thayer Jane M Thayer, University of Georgia Kathryn Kadous, Emory University Lisa Koonce, University of Texas-Austin

	Who Believes the Hype? An Experimental Examination of How Language Affects Investor Judgments Shankar Venkataraman, Georgia Inst of Tech Jeffrey W Hales, Georgia Institute of Technology Jason Kuang, Georgia Institute of Technology

	SUPPLEMENTAL: Who Believes the Hype? An Experimental Examination of How Language Affects Investor Judgments Shankar Venkataraman, Georgia Inst of Tech Jeffrey W Hales, Georgia Institute of Technology Jason Kuang, Georgia Institute of Technology

	How do Investors Assess the Relevance of Earnings Metrics? The Joint Influence of Investor Status and Earnings Content Brian J. White, University of Illinois at Urbana-Champaign W. Brooke Elliott, University of Illinois at Urbana-Champaign


	Session 1.6: Disclosure Issues
	Accounting-1.5 CH
	Moderator: Carol Marquardt
	Risk Factor Disclosure and Stock Return Synchronicity in the Banking Industry Yuan Zhang, Columbia University
	Discussant: Kalin Kolev

	Disclosure Costs and Earnings Management: Evidence from Stock-for-stock Acquisitions Nam D Tran, University of Oregon
	Discussant: Christine Wiedman

	Carbon Emissions and Firm Value Rachna Prakash, College of William & Mary Ella Mae Matsumura, University of Wisconsin-Madison Sandra C Vera-Munoz, University of Notre Dame
	Discussant: Zhen Li


	Session 1.7: Analytical Models of Reporting Issues
	Accounting-1.5 CH
	Moderator: Bruce Branson
	The pricing of shares in equity markets with securities class action lawsuits Judson A Caskey, University of California, Los Angeles
	Discussant: Ahmed Shaik

	Company Issued Guidance: Cheap-Talk or Signals of Value Xiaoyan Wen, University of Illinois-Chicago Ram T Ramakrishnan, University of Illinois-Chicago
	Discussant: Hui Chen

	Earnings Manipulation, Manager's Compensation and Reputation Concerns Tiago Da Silva Pinheiro, Norwegian School of Economics
	Discussant: Tatiana Fedyk


10:00 AM - 10:15 AM	Break

10:15 AM - 11:45 AM	Concurrent Session
	Session 2.1: Corporate Governance
	Accounting-1.5 CH
	Moderator: Mark Kohlbeck
	Actuarial independence and pension assumptions Divya Anantharaman, Rutgers
	Discussant: Daniel Taylor

	Outside Directors' Equity Compensation and Information Acquisition Guojin Gong, Penn State University - University Pk Haidan Li, Santa Clara University
	Discussant: Daniel Taylor

	Changes in Corporate Governance following Allegations of Fraud against Shareholders versus Fraud against the Government Lakshmana Krishna Moorthy, University of Minnesota & Michigan State University
	Discussant: Christo Karuna


	Session 2.2: More Disclosure Issues
	Accounting-1.5 CH
	Moderator: Ken Shaw
	When Does Soft Talk Matter?: Evidence From Officer Quotations In Earnings Press Releases Samuel B Bonsall, The Pennsylvania State University Zahn Bozanic, The Pennsylvania State University Paul Fischer, The Pennsylvania State University
	Discussant: Isho Tama-Sweet

	Informativeness of Risk Disclosures in Corporate Annual Reports Todd Kravet, University of Texas at Dallas Volkan Muslu, University of Texas at Dallas
	Discussant: Tom Lopez

	Strategic Optimism in Analysts' Forecast Revisions Eric Yeung, University of Georgia Zhen Oliver Li, University of Arizona Xiangang Xin, The Chinese University of Hong Kong
	Discussant: Keejae Hong


	Session 2.3: Trading on Accounting Information
	Accounting-1.5 CH
	Moderator: Cathy Schrand
	Informed Trading and the Market Reaction to Accounting Restatements Brad Badertscher, University of Notre Dame Nicole Jenkins, Vanderbilt University Paul Hribar, University of Iowa
	Discussant: Qiang Cheng

	Small Negative Earnings Surprises and Transient Institutions' Trading Behavior Yong Yu, University of Texas, Austin Gang Hu, Babson College Bin Ke, Nanyang Business School
	Discussant: Greg Martin

	Enforcement Mechanisms for SEC Reporting Deadlines: The Market Response to Late 10-K Filings Derek K Oler, Texas Tech University Derek Dalton, Clemson University Steve Buchheit, Texas Tech University Susan M Murray, Texas Tech University
	Discussant: Heminigild Mpundu


	Session 2.4: Attention to Various Disclosures
	Accounting-1.5 CH
	Moderator: Daniel Thornton
	Employee Ownership and Firm Disclosure Francesco Bova, University of Toronto Yiwei Dou, University of Toronto-Rotman School of Management Ole-Kristian Hope, University of Toronto-Rotman School of Management
	Discussant: Robert Resutek

	Attracting attention in a limited attention world: An exploration of the forces behind positive extreme earnings surprises Russell J Lundholm, University of Michigan Mark T Soliman, University of Washington Allison Koester, University of Washington-Seattle
	Discussant: Devin Shanthikumar

	Individual Investors' Attention to Accounting Information: Message Board Discussions Alina Lerman, Yale School of Management
	Discussant: Devin Shanthikumar


	Session 2.5: Issues Related to Stock Options
	Accounting-1.5 CH
	Moderator: Daniel Beneish
	Discussant: Melissa Lewis
	Is Option Backdating Efficient Contracting or Compensation Fraud? Evidence from Executive Turnover. Jap Efendi, University of Texas-Arlington Rebecca L Files, The University of Texas at Dallas Bo Ouyang, Penn State Great Valley Edward P Swanson, Texas A&M University

	Reputation Penalties for Poor Monitoring of Executive Pay: Evidence from Option Backdating Fabrizio Ferri, Harvard University Business Sch Yonca Ertimur, Duke University David A Maber, University of Southern California

	Non-GAAP and Street Earnings: Evidence from SFAS 123R Ian D Gow, Northwestern University Mary E Barth, Stanford University Daniel J Taylor, University of Pennsylvania


	Session 2.6: Management Earnings Guidance
	Accounting-1.5 CH
	Moderator: Don Pagach
	Asymmetric Management Guidance to Beat Expectations Bruce Billings, Florida State University William L Buslepp, Texas Tech University
	Discussant: Yue Zhang

	Misleading Earnings Guidance Artur Hugon, Arizona State University
	Discussant: Mary Billings

	CEO Ability and Management Earnings Forecasts David B Farber, University of Missouri Bok Baik, Seoul National University Sam (Sunghan) Lee, University of Illinois-Chicago
	Discussant: Adam Koch


	Session 2.7: Financial Reporting in Merger and Acq.
	Accounting-1.5 CH
	Moderator: Frank Heflin
	The Role of Accounting Quality in the M&A Market Emanuel Zur, Baruch College Carol Marquardt, CUNY-Baruch Col
	Discussant: Per Olsson

	Top Executive Background and Firm M&A: The Case of Former Investment Bankers Francois Brochet, Harvard Business School Kyle Welch, Harvard Business School
	Discussant: Ivo Jansen

	M&A Due Diligence and its Consequences for Post-Acquisition Financial Statements Daniel D Wangerin, University of Wisconsin-Madison
	Discussant: Preeti Choudhary


	Session 2.8: Pathways to a Profession: Charting a National Higher Education Strategy for the Next Generation of Accountants (Joint with IAS)
	Accounting-Basic-1.5 CH
	Presenters: Pathways Commission - The Commission on Accounting Higher Education Bruce Behn, University of Tennessee, Knoxville, Chair Leslie Murphy, Murphy Consulting Inc. Jerry Strawser, Dean, Mays Business School, Texas A&M University

12:00 PM - 1:30 PM	Luncheon
	Accounting-1.0 CH
	Keynote Speaker: David Reilly, Wall Street Journal

1:45 PM - 3:15 PM	Concurrent Session
	Session 3.1: Financial Reporting Effects on Earnings Management and Analysts (Joint with IAS)
	Accounting-Basic-1.5 CH
	Moderator: Holger Erchinger
	Relationship-Specificity, Contract Enforceability, and Income Smoothing: An International Study Yiwei Dou, University of Toronto-Rotman School of Management Ole-Kristian Hope, University of Toronto-Rotman School of Management Wayne B Thomas, University of Oklahoma
	Discussant: Hung-Yuan Lu

	Does Mandatory IFRS Adoption Reduce Domestic Analysts' Information Advantage Relative to Foreign Analysts? Evidence from the European-Wide Mandatory Adoption of IFRS Donal Byard, Baruch College Ying Li, George Washington University Yong Yu, University of Texas, Austin
	Discussant: Julia Yu

	The real business effects of quarterly reporting Oliver Vogler, Ruhr-University Bochum Benedikt Link, Ruhr-University Bochum Juergen Ernstberger, Ruhr-University Bochum
	Discussant: Scott Liao


	Session 3.2: Quality and Comparability of IFRS Earnings (Joint with IAS)
	Accounting-Basic-1.5 CH
	Moderator: Hemang Desai
	Discussant: Michael Wolfe
	Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation Haifeng YOU, Hong Kong University of Science and Technology Zvi Singer, McGill University Neslihan Ozkan, University of Bristol

	Earnings Quality and Legal Origin: Evidence from Quebec Brian M Burnett, University of Colorado-Boulder Bjorn N Jorgensen, University of Colorado at Boulder Jeffrey C Merrell, University of Colorado-Boulder

	Mandatory IFRS adoption and accounting comparability Stefano Cascino, London School of Economics Joachim Gassen, Humboldt University Berlin


	Session 3.3: Financial Institutions and Financial Reporting (Joint with IAS)
	Accounting-Basic-1.5 CH
	Moderator: Kimberly Smith
	Management Motivations for SFAS 157 Reclassifications and the Capital Market Consequences Mari A Paananen, University of Hertfordshire Kim M Shima, Cal State University-East Bay
	Discussant: Philippe Touron

	Auditing Regulation and Bank Shareholders' Wealth: An International Analysis Mahmud Hossain, University of Memphis Pankaj Jain, University of Memphis Sandra C Mortal, University of Memphis
	Discussant: Elizabeth Gordon

	Do Fair Value and Historical Cost Accounting Matter for Conditional Conservatism? Evidence from German Firms Frank Westermann, University of Osnabrueck Sebastian Brauer, University of Osnabrueck Carl-Friedrich Leuschner, University of Osnabrueck
	Discussant: Elizabeth Gordon


	Session 3.4: International Firms' Earnings Quality and Information Enviornment (Joint with IAS)
	Accounting-Basic-1.5 CH
	Moderator: David Folsom
	Discussant: Kevin Smith
	Setting the Bar: Earnings Management During a Change in Accounting Standards Anne Cazavan-Jeny, ESSEC Business School Vedran Capkun, HEC School of Management Thomas D Jeanjean, ESSEC Business School Lawrence Weiss, The Flectcher School of Tufts University

	Why Do U.S. Cross-Listed Firms Have a Better Information Environment? Tony Kang, Oklahoma State University Don R Herrmann, Oklahoma State University Gordian Ndubizhu, Drexel University Yong K Yoo, Korea University

	The Mandatory Adoption of IFRS and Big4 Audits on Earnings Quality Chen Chen, The Chinese University of Hong Kong


	Session 3.5: Effects of Eliminating the U.S. Reconciliation Requirement (Joint with IAS)
	Accounting-Basic-1.5 CH
	Moderator: Kofi Appiah Okyere
	Discussant: Isabel Wang
	The Economic Consequences of Eliminating the Reconciliation of IFRS to U.S. GAAP: An Information Transfer Analysis Shamin Mashruwala, Baruch College-CUNY Donal Byard, Baruch College Jangwon Suh, Baruch College-CUNY

	Foreign Private Issuers' Application of IFRS around the Elimination of the 20-F Reconciliation Requirement - A Re-examination of Accounting Qualities under IFRS and U.S. GAAP Yen-Jung Lee, National Taiwan University Tzu-Ting Chiu, National Taiwan University

	Relaxing the Reconciliation Requirement in Non-U.S. Firms' SEC Filings: Changes in GAAP, Changes in Earnings Attributes, Changes in Earnings Informativeness Grace Pownall, Emory University Bowe Hansen, University of New Hampshire Rachna Prakash, William & Mary Maria I Vulcheva, Emory University


	Session 3.6: Management Guidance and Proprietary Costs
	Accounting-Basic-1.5 CH
	Moderator: Mary Stanford
	Proprietary Costs of Mandatory Disclosure and the Decision to First Register with SEC Vicki Wei Tang, Georgetown University
	Discussant: Yan Peng

	Do Management Earnings Forecasts Fully Reflect Information in Past Earnings Changes? Ling Zhou, Tulane University Guojin Gong, Penn State University - University Pk Laura Li, University of Illinois at Urbana Champaign
	Discussant: Michael Jung

	Cross-Sectional Determinants of the Impact of Management Cash Flow Forecasts Yun Fan, University of Oklahoma
	Discussant: Michael Jung


	Session 3.7: Forecasting Issues
	Accounting-Basic-1.5 CH
	Moderator: Mary Phillips
	Evidence on the Use of Real Earnings Management and Supply Chain Power to Meet or Beat Earnings Targets Danny Lanier, Syracuse University William Wempe, Texas Christian University
	Discussant: Craig Chapman

	Rounding of EPS Forecast, Trading Recommendations, and Analysts' Experience Henri Akono, University of Texas-San Antonio Khondkar Karim, University of Massachusetts Lowell Emeka T Nwaeze, University of Texas-San Antonio
	Discussant: Matthew Wieland

	Accounting Flexibility and Managers' Forecast Behavior Prior to Seasoned Equity Offerings Jae B Kim, University of Minnesota-Twin Cities
	Discussant: Bok Baik


	Session 3.8: Miscellaneous
	Accounting-Basic-1.5 CH
	Moderator: Matthew Magilke
	The Effects of the Integration of the Euronext Stock Market on Financial Reporting Quality and Liquidity of Listed Companies Grace Pownall, Emory University Xue Wang, Emory University Maria I Vulcheva, Emory University
	Discussant: Marco Trombetta

	Are Democrats conservative? Towards a theory of the role of standard setters in standard setting Karthik Ramanna, Harvard Business School Abigail Allen, Harvard Business School
	Discussant: Maria Correia

	Purchase Obligations, Earnings Persistence and Stock Returns Kwang J Lee, University of Pittsburgh
	Discussant: Tianming Zhang


3:15 PM - 3:30 PM	Break

3:30 PM - 5:00 PM	Concurrent Session
	Session 4.1: Capital Market Information Environment
	Accounting-1.5 CH
	Moderator: Kathryn Easterday
	Googling for Information around Earnings Announcements Michael S. Drake, The Ohio State University Darren T. Roulstone, The Ohio State University Jacob R. Thornock, University of Washington
	Discussant: Brad Lail

	Street earnings definitions of credit rating agencies and equity analysts George Batta, Claremont McKenna College Volkan Muslu, University of Texas at Dallas
	Discussant: Mark Bradshaw

	Know Thy Neighbor: Industry Clusters, Information Spillovers and Market Efficiency Sean Wang, University of North Carolina-Chapel Hill
	Discussant: Greg Sommers


	Session 4.2: Economic Impact of Accounting Info
	Accounting-1.5 CH
	Moderator: Kristian Allee
	A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis Jeffrey J. Burks, University of Notre Dame Brad Badertscher, University of Notre Dame Peter Easton, University of Notre Dame
	Discussant: John Campbell

	Pricing of Book-Tax Differences: Evidence from Short Arbitrage Sabrina Chi, University of Arkansas Mort Pincus, UC - Irvine Siew Hong Teoh, University of California - Irvine
	Discussant: Sam Tiras

	Negative Special Items and Future Earnings: Expense Transfer or Real Improvements? Craig A Sisneros, University of Colorado Denver William Cready, University of Texas-Dallas Thomas J Lopez, University of Alabama
	Discussant: Jennifer Tucker


	Session 4.3: Audit Impact on Financial Reporting
	Accounting-1.5 CH
	Moderator: Bo Ouyang
	The Role of the Audit in Fourth-Quarter Accruals Xiaowen Jiang, University of Cincinnati Krishnagopal Menon, Boston University
	Discussant: Todd Kravet

	Internal Control Quality as an Explanatory Factor of Tax Avoidance Andrew M Bauer, University of Waterloo
	Discussant: Joe Comprix

	The Association between Auditors' Going-Concern Opinions and Management Forecasts for Financially Distressed Firms Mei Feng, University of Pittsburgh Chan Li, University of Pittsburgh
	Discussant: Linda Myers


	Session 4.4: Issues Related to Fair Value Accountinig
	Accounting-1.5 CH
	Moderator: Han Yi
	Discussant: Phil Shane
	Do Fair Values Predict Future Financial Performance? Mark Evans, Indiana University-Bloomington Leslie D Hodder, Indiana University-Bloomington Pat Hopkins, Indiana University

	Fair Value Accounting and Bank Stability: An Examination of the Feedback of Fair Value Accounting Suning Zhang, George Mason University Yan Zhang, The Office of the Comptroller of the Currency

	The Market Pricing of Bank Fair Value Assets: Does Religiosity Matter? Lamia Chourou, Queen's university Daniel B Thornton, Queens University


	Session 4.5: Hedge Funds and Debt
	Accounting-1.5 CH
	Moderator: Bjorn Jorgensen
	Discussant: Gavin Cassar
	Debt Analysts' Views of Debt-Equity Conflicts of Interest Dushyantkumar Vyas, University of Minnesota Gus De Franco, University of Toronto Regina Wittenberg-Moerman, University of Chicago Florin Vasvari, London Business School

	Debtholder Responses to Shareholder Activism: Evidence from Hedge Fund Interventions Wan Wongsunwai, Northwestern University Jayanthi Sunder, Northwestern University Shyam V Sunder, University of Arizona

	Hedge Fund Intervention and Accounting Conservatism He Huang, Prairie View A&M University C.S. Agnes A Cheng, Louisiana State University-Baton Rouge Yinghua Li, Purdue University


	Session 4.6: Understanding Anomalies
	Accounting-1.5 CH
	Moderator: Brian Bratten
	Discussant: Agnes Cheng
	Analyst recommendations and higher order beliefs: Explaining bubbles and price drift Karthik Balakrishnan, University of Pennsylvania Catherine Schrand, University of Pennsylvania Rahul Vashishtha, University of Pennsylvania

	Does the Accrual Anomaly End when Abnormal Accruals Reverse? Tatiana Fedyk, Arizona State University-Tempe Zvi Singer, McGill University Theodore Sougiannis, University of Illinois-Urbana-Champaign

	Heterogeneous Beliefs and the Accrual Anomaly Meng Yan, Fordham University Yan Peng, Fordham University


	Session 4.7: Market Efficiency and Anomalies
	Accounting-1.5 CH
	Moderator: Karen Hennes
	Learning from Experts Stephan Hollander, Tilburg University
	Discussant: K. Ramesh

	Investor Sentiment and the Stock Market Response to Earnings News Srinivasan Sankaraguruswamy, National University of Singapore Mujtaba Mian, Hong Kong Polytechnic University
	Discussant: Steve Crawford

	Overconfidence, Under-Reaction, and Warren Buffett's Investments Mingshan Zhang, Hong Kong University of Science & Tech Jing Liu, UCLA Anderson School of Management John S Hughes, University of California ? Los Angeles
	Discussant: Andy Van Buskirk

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: http://www.n asba.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.

American Accounting Association

2011 AAA Financial Accounting and Reporting Section Mid-Year Meeting

January 27 - January 29, 2011

Tampa, FL

Meeting Information

Program Information

Thursday, January 27, 2011

Friday, January 28, 2011

Saturday, January 29, 2011