American Accounting Association

American Accounting Association

2011 Conference of the
Public Interest Section

April 1–2, 2011

Hyatt Regency Chicago — Chicago, Illinois

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Preliminary Program

FRIDAY, APRIL 1, 2011
Noon–1:30 pm Lunch
State of the Accounting Profession

Accounting — 1.0 CH
Guest Speaker: Francine McKenna, retheauditors.com
1:45 pm–3:15 pm CSR Reporting
Accounting — 1.5 CH
Moderator: Dennis M. Patten, Illinois State University

Standalone CSR Reports: A Canadian Analysis
Lois S. Mahoney, Eastern Michigan University (Conference Presenter)
Linda Thorne, York University
Discussant: Steven Schwartz, Binghamton University

The Effects of Public Pressure on CSR Behavior in a Capital Market Experiencing Excessive Moral Debt
Pamela Barton Roush, University of Central Florida (Conference Presenter)
Lois Mahoney, Eastern Michigan University
Linda Thorne, York University
Discussant: Stephen Perreault, University of Massachusetts

CSR Reporting, Assurance Statements and Crisis Events
Janet Luft Mobus, Pacific Lutheran University (Conference Presenter)
Discussant: Byron John Pike, Minnesota State University Mankato

Developing Accounting Standards in the Public Interest: Should Corporate Social Responsibility Disclosure be Mandated and/or Integrated with Financial Reporting?
Cynthia Jeffrey, Iowa State University (Conference Presenter)
Jon D. Perkins, Iowa State University
Discussant: Lois S. Mahoney, Eastern Michigan University

3:15 pm–3:45 pm Break
3:45 pm–5:15 pm Sustainability and the Environment
Accounting — 1.5 CH
Moderator: Michael Kraten, Providence College

Do Actions Speak Louder than Words? An Empirical Investigation of Corporate Environmental Reputation
Charles H. Cho, Concordia University
Ronald P. Guidry, Illinois State University
Amy M. Hageman, Kansas State University (Conference Presenter)
Dennis M. Patten, Illinois State University
Discussant: Ashraf Khallaf, American University of Sharjah

White Tigers, Zoos, and Sustainability Reporting: A Cynical Reflection
Dennis M. Patten, Illinois State University (Conference Presenter)
Discussant: Barbara Merino, University of North Texas

The Frontstage and Backstage of Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill
Charles H. Cho, Concordia University (Conference Presenter)
Michelle Rodrigue, Universite Laval
Discussant: Janet Luft Mobus, Pacific Lutheran University

5:30 pm–6:30 pm Reception

SATURDAY, APRIL 2, 2011
7:30 am–8:30 am Breakfast and Research Forum
Early Stage Research and Case Based Learning

Accounting — 1.0 CH

Accounting for the Public Interest: The Case of Revenue Recognition for Vaccine Makers
Roberta Ann Barra, University of Hawaii at Hilo
Douglas Cerf, Cal Poly State University San Luis Obispo
Arline Savage, Queens University of Charlotte (Conference Presenter)

Accounting for Liquidity Transformation: An Example of Endogenous Financial Statements
Anthony Meder, Ohio State University
Steven Schwartz, Binghamton University (Conference Presenter)
Ming (Mark) Wu, Binghamton University
Richard Young, Ohio State Univer

The Parker Model Viewed in Terms of the Ethics Testing
Ted Englebrecht, Louisiana Tech University
Ben McMillan, Auburn University at Montgomery (Conference Presenter)
Thomas Phillips, Louisiana Tech University

Berle and Means Reconsidered: Implications for Twenty Century Accounting Research
Lawrence Chui, University of St. Thomas (Conference Presenter)
Ammr Kurdi (King Fahd University of Petroleum & Minerals)
Barbara Merino, University of North Texas
Byron John Pike, Minnesota State University Mankato

Corporate Governance and Bank Performance: Islamic versus non Islamic Banks in GCC
Narjess Boubakri, American University of Sharjah
Abdelaziz Chazi, American University of Sharjah
Ashraf Khallaf, American University of Sharjah (Conference Presenter)

8:30 am–10:00 am Financial Reporting and Disclosure
Accounting — 1.5 CH
Moderator: James Catalo, Suffolk University

The Effect of Disclosure of Directors' and Officers' Liability Insurance Coverage and Incentive Compensation on Investor Judgments: An Experimental Investigation
Stephen Perreault, University of Massachusetts (Conference Presenter)
Roger Silvers, University of Massachusetts
Discussant: Amy M. Hageman, Kansas State University

Do Ethical Attitudes about Accrual and Real Earnings Management Converge or Diverge? An Application of Integrative Social Contracts Theory
Wendy J. Bailey, Northeastern University (Conference Presenter)
Discussant: Ben McMillan, Auburn University at Montgomery

The Pro Forma Earnings Disclosure Implication of Financial Expertise of Outside Directors
George Lee, Simon Fraser University (Conference Presenter)
Yasheng Chen, Simon Fraser University
Discussant: Cynthia Jeffrey, Iowa State University

10:00 am–10:30 am Break
10:30 am–12:00 pm The Past and Future of the Profession
Accounting — 1.5 CH
Moderator: Susan Ravenscroft, Iowa State University

The Bloom is off the Rose: Deprofessionalization in Accounting
Timothy J. Fogarty, Case Western Reserve University (Conference Presenter)
Discussant: Lawrence Chui, University of St. Thomas

20th Century Securities Reform in the United States
Barbara Merino, University of North Texas (Conference Presenter)
Discussant: Nancy Chun Feng, Providence Colle

An Empirical Study of Excerpts at Corporate Websites
Christopher D. Allport, University of Alabama in Huntsville
John A. Pendley, Susquehanna University (Conference Presenter)
Discussant: Christine Earley, Providence College

12:00 pm–1:30 pm Lunch
Privacy Protection and Data Security

Computer Science — 1.0 CH
Guest Speaker: Deborah Wolf, Booz Allen Hamilton

1:45 pm–3:15 pm Defining the Public Interest, A Panel Discussion
Accounting, Accounting Research 1.5 CH
Moderator: Patrick Kelly, Providence College

3:15 pm–3:45 pm Break
3:45 pm–5:15 pm For-Profit, Nonprofit, and Government Sector Studies
Accounting — 1.5 CH
Moderator: Charles Cullinan, Bryant University

Negotiated Transfer Pricing: Does the Fairness Effect Persist Across Eastern and Western Cultures?
Mohamed Hussein, University of Connecticut
Michael Kraten, Providence College (Conference Presenter)
Discussant: James Cataldo, Suffolk University

Determinants of Going Concern Audit Opinions in Nonprofit Organizations
Nancy Chun Feng, Providence College (Conference Presenter)
Discussant: Charles Cullinan, Bryant University

Casino Gambling and State Revenues — Jackpot or a Losing Hand?
Julia Camp, Providence College (Conference Presenter)
Carol Hartley, Providence College
Patrick Kelly, Providence College
Discussant: Brian Shapiro, University of St. Thomas

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: www.nasba.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.

 

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