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 PMRegistration
8:30 AM - 8:45 AMWelcome
Linda Parsons, University of Alabama
Vaughan S. Radcliffe, University of Western Ontario
8:45 AM - 10:15 AMChallenges Facing the Healthcare Sector
Accounting-1.5 CH
John T. Faulstich, CFO University of Alabama-Birmingham Health Systems
10:15 AM - 10:30 AMBreak
10:30 AM - 12:00 PMStandards for Excellence in Nonprofit Reporting
Accounting-1.5 CH
John Stone, President and CEO of Alabama Association of Nonprofits
12:00 PM - 1:30 PMLunch
1:30 PM - 2:45 PMChallenges 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 PMBreak
3:00 PM - 4:15 PMGASB Update
Accounting-1.5 CH
Dean Mead, GASB Research Manager

Saturday, March 19, 2011

7:00 AM - 12:00 PMRegistration
7:00 AM - 8:00 AMBreakfast / 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 AMConcurrent 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 AMBreak
9:45 AM - 11:15 AMConcurrent 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 AMBreak
11:30 AM - 1:00 PMConcurrent 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 PMBox 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.