Technical Program

American Accounting Association AAA 2011 GNP Midyear Meeting March 18 - March 19, 2011 Birmingham, Alabama



Meeting Information

Program Information
Friday, March 18, 2011

7:00 AM - 5:00 PM	Registration

8:30 AM - 8:45 AM	Welcome
	Linda Parsons, University of Alabama Vaughan S. Radcliffe, University of Western Ontario

8:45 AM - 10:15 AM	Challenges Facing the Healthcare Sector
	Accounting-1.5 CH
	John T. Faulstich, CFO University of Alabama-Birmingham Health Systems

10:15 AM - 10:30 AM	Break

10:30 AM - 12:00 PM	Standards for Excellence in Nonprofit Reporting
	Accounting-1.5 CH
	John Stone, President and CEO of Alabama Association of Nonprofits

12:00 PM - 1:30 PM	Lunch

1:30 PM - 2:45 PM	Challenges Facing State and Local Governments: The Case of Jefferson County
	Accounting-1.5 CH
	Jeff Hager, CFO Jefferson County, AL

2:45 PM - 3:00 PM	Break

3:00 PM - 4:15 PM	GASB Update
	Accounting-1.5 CH
	Dean Mead, GASB Research Manager
Saturday, March 19, 2011

7:00 AM - 12:00 PM	Registration

7:00 AM - 8:00 AM	Breakfast / Research Round Table Session
	Accounting-1.0 CH
	Infrastructure Asset Management Systems and the Choice to Depreciate Infrastructure Assets Richard C. Brooks, West Virginia University David B Pariser, West Virginia University

	Fraud Detection and Prevention in Nonprofit Organizations Bambi A Hora, University of Central Oklahoma Mary Sheets, University of Central Oklahoma Rebecca A Goza, American Cancer Society

	NGOs Governance and Control in Bangladesh Mizanur Rahman Khondaker, Nanzan University RAFIUDDIN AHMED, James Cook University

	A Class Room Aid For GASB 54 Fund Balance Reporting and Governmental Fund Type Definitions Hema V Rao, SUNY-Oswego

	CEO compensation and Earnings Management in the context of Meeting or Beating the Budget Constraint: Evidence from Non-Profit Hospitals YOU-IL (CHRIS) PARK, University of Houston

	Initial Evidence on the Association between Municipal Audit Committees, Governance, and Internal Controls Pamela J. Strickland, Methodist University

	Single Audit Act Findings and their Impact on Federal Funding Levels of States Josh Zender, Auburn University Keren H Deal, Auburn University Montgomery


8:00 AM - 9:30 AM	Concurrent Session
	Governmental Session 1: National Government Accounting Research
	Accounting-1.5 CH
	Moderator: Dean Mead, Governmental Accounting Standards Board
	Discussant: Heli Hookana, University of Turku, Turku School of Economics
	Crisis, Committees and Consultants: The Rise of Value-Added Auditing in the Federal Public Sector in Canada Clinton Free, Queen's University Vaughan S Radcliffe, University of Western Ontario Brent White, Queen's University

	Privatization of State-Owned Enterprises, Auditor Type, and Audit Quality: Evidence from China Chun Yao, National Chengchi University

	Designing Optimal Defense Contracts: Are Cost-plus Contracts (Justifiably) Out of Favor? Chong Wang, Naval Postgraduate School Joseph G San Miguel, Naval Postgraduate School


	Not-for-Profit Session 1: Audit & Financial Research
	Accounting-1.5 CH
	Moderator: Pamela Strickland, Methodist University
	Discussant: Dana Forgione, University of Texas-San Antonio
	Economic Consequences of Going Concern Audit Opinions in Nonprofit Organizations Nancy Chun Feng, Providence College

	Earnings Management in the Nonprofit Sector Mary Ann Hofmann, Appalachian State University Dwayne N McSwain, Appalachian State University

	The Association between Nonprofit CEO Compensation Change and Performance Signals and Excess Cash Holding Qianhua Ling, Marquette University Daniel Neely, University of Wisconsin-Milwaukee


9:30 AM - 9:45 AM	Break

9:45 AM - 11:15 AM	Concurrent Session
	Governmental Session 2: Local & State Government Accounting Research
	Accounting-1.5 CH
	Moderator: Chong Wang, Naval Postgraduate School
	Discussant: TBA
	Towards understanding sophistication process of a costing system change in an Australian local government organization Rafiuddin Ahmed AHMED, James Cook University

	Exploring the Sub-State Intergovernmental Game Robert J. Eger, Florida State University

	Lag in Government Financial Report Issuance and Its Impact on Usefulness Dean M. Mead, Governmental Accounting Standards Board


	Not-for-Profit Session 2: Donations & Performance
	Accounting-1.5 CH
	Moderator: Timothy Yoder, University of Nebraska at Omaha
	Discussant: Mary Im, University of Georgia
	Whether Financial Disclosures of Large Nonprofit Organizations are Still Relevant to Donors: Evidence from an Improved Model of Donations Nicholas P. Marudas, Auburn Montgomery Fred A Jacobs, TeWhan Hahn, Auburn Montgomery

	Implications of Being a Highly Rated Organization: Evidence from Four Star Rated Nonprofits Daniel Neely, University of Wisconsin-Milwaukee Qianhua Ling, Marquette University

	How Does the Incentive Effect of the Charitable Deduction Vary Across Charities? Michelle H. Yetman, University of California-Davis Robert J Yetman, University of California-Davis


11:15 AM - 11:30 AM	Break

11:30 AM - 1:00 PM	Concurrent Session
	Governmental Session 3: Local Government Accounting Research
	Accounting-1.5 CH
	Moderator: Annette Pridgen, The University of Mississippi
	Discussant: Robert Eger, Florida State University
	Audit Quality in County Governments: Evidence from Audit Findings Corey S Cagle, The University of Mississippi Annette K Pridgen, The University of Mississippi

	Analysis of Budgetary Reporting by Governments Randall L Kinnersley, Western Kentucky University


	Not-for-Profit Session 3: Healthcare Research
	Accounting-1.5 CH
	Moderator: Terry Patton, Midwestern State University
	Discussant: YOU-IL (CHRIS) PARK, University of Houston
	Contemporary Capital Financing Practices among the Nation's Largest Nonprofit Health Systems & the Impact of the 2008 Global Financial Crisis Louis J. Stewart, Howard University

	Opportunistic Pricing and Incentives in Nonprofit Hospitals Rabih Y. Zeidan, Texas A&M University-Corpus Christi Saleha B. Khumawala, University of Houston


1:00 PM - 2:00 PM	Box Lunch & Executive Meeting

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

AAA 2011 GNP Midyear Meeting

March 18 - March 19, 2011

Birmingham, Alabama

Meeting Information

Program Information

Friday, March 18, 2011

Saturday, March 19, 2011