American Accounting Association

2012 Mid-Atlantic Region Meeting

APRIL 19–21, 2012  •  PHILADELPHIA, PENNSYLVANIA
Call for SubmissionsRegistrationHotel InformationMeeting Program

Preliminary Agenda

Thursday, April 19, 2012
8:00 am–7:30 pm Registration

9:00 am–5:00 pm Doctoral Consortium
Presenters:
Bill Baber, Georgetown University
Jennifer Blouin, University of Pennsylvania
John Core, Massachusetts Institute of Technology
Betsy Gordon, Temple University
Katherine Schipper, Duke University

9:00 am–10:30 am CPE 1: Financial Reporting/Practice/Measurements Updates
Presenter: Skip White, University of Delaware

10:45 am–12:15 pm CPE 2: Tax Update
Presenter: John Overpeck, PricewaterhouseCoopers

1:45 pm–3:15 pm CPE 3: Auditing Update
Presenters: Local Practitioners and Faculty Experts

3:30 pm–5:00 pm CPE 4: Forensic Accounting
Speakers:
Kyle Anne Midkiff, CPA, CFE, CFF, Smart Divine
Richardo J. Zayas, CPA, CFE, CFF, Smart Divine

4:00 pm–7:00 pm Exhibits

5:30 pm–7:30 pm Reception (in Exhibit area)

Friday, April 20, 2012
7:00 am–4:00 pm Exhibits

7:30 am–5:00 pm Registration

7:30 am–8:30 am Breakfast

8:30 am–10:00 am Plenary Session: AAA Update
Accounting—1.5 CH
Speaker: Karen Pincus, University of Arkansas, AAA President-Elect

10:00 am–10:30 am Break
10:30 am–12:10 pm Concurrent Sessions

Session 1.1 Public Interest
Accounting-2.0 CH

Effect of Going Concern Audit Opinions on Nonprofit Donations
Erica Harris, Rutgers University-Camden
Keval Amin, Temple University
Discussant: Deborah Leitsch, Goldey-Beacom College

Information Transfer Effects of the Gulf of Mexico Oil Spill
Yong-Gyo Lee, University of Houston-Victoria
Xavier Garza-Gomez, University of Houston Victoria
Discussant: Erica Harris, Rutgers University-Camden

Web Site Design and Environmental Imagery: An Investigation using Firms in the Marcellus Shale Drilling Industry
John A Pendley, Susquehanna University
Discussant: Deborah Leitsch, Goldey-Beacom College

Information Ethics: The Influence of the Issue and Moral Obligation on the Ethical Decision-Making Process of Future Accountants and Business Managers
Deborah L Leitsch, Goldey-Beacom College
Regan Garey, Immaculata University
Discussant: Yong Lee, Univeristy of Houston-Victoria

Session 1.2 Auditing 1
Accounting—2.0 CH
Moderator: Charles Pineno, Shenandoah University

Effect of Client Reputation on Audit Fees at the Office Level: An Examination of S&P 500 Index Membership
Sharad Asthana, University of Texas-San Antonio
Rachana Kalelkar, University of Texas-San Antonio
Discussant: Clem Ehoff, University of Maryland, University College

Where Were the Auditors?
Fatima A Alali, Cal State University-Fullerton
Silvia Romero, Montclair State University
Discussant: Sha Zhao, Baruch College

Trends in Audit Fees: Effects of SOX and Arthur Andersen's Bankruptcy on the U.S Audit Market
Hua Xin, Rutgers Business School
Bharat Sarath, Rutgers, The State University of New Jersey, Newark
Discussant: Silvia Romero, Montclair State University

The Determinants of Cash Flow Restatements and the Market Reaction to the Restatements
Dana Y. Hollie, Louisiana State University-Baton Rouge
Shaokun Carol Yu, Northern Illinois University
Elio Alfonso, Louisiana State University
Discussant: Hua Xin, Rutgers Business School

Session 1.3 Management Accounting 1
Accounting—2.0 CH
Moderator: Hossein Nouri, The College of New Jersey

The Impact of Production Variance Presentation Method on Employees' Working Behavior
Lasse Mertins, Towson University
Lourdes F White, University of Baltimore
Discussant: Khrystyna Bochkay, Rutgers Business School-Newark

Productive Mentor as a Signal of Abilities and Compensation
Ivan Stetsyuk, Temple University
Discussant: Hossain Nouri, The College of New Jersey

A Note on the Properties of Aggregate Evaluation of Budget Proposals
Steven Schwartz, Binghamton Univeristy
Richard A Young, Ohio State University-Columbus
Austin Sudbury, The Ohio State University
Discussant: Dimitri Byzalov, Temple University

Session 1.4 International Accounting
Accounting—2.0 CH
Moderator: Michael Garner, Salisbury University

Has East Met West?
Frederick W Lindahl, George Washington University
Discussant: Hannah Wong, William Paterson University of New Jersey

The Transfer of Stock Price Information of Internationally Cross-Listed Corporations
Hannah Wong, William Paterson University
Discussant: Frederick Lindahl, George Washington University

On the Effects of IFRS Implementation Intensity: Evidence from Europe
Arno Forst, Kent State University-Kent
Pervaiz Alam, Kent State University-Kent
Discussant: Jun Guo - SUNY-Binghamton

Foreign Ownership and Real Earnings Management: Evidence from Japan
Jun Guo, SUNY at Binghamton
Yan Zhang, SUNY at Binghamton
Nan Zhou, SUNY at Binghamton
Discussant: Leola Bennett, Peirce College

Session 1.5 FARS 1
Accounting—2.0 CH
Moderator: Minna Yu, Monmouth University

Does Analyst Forecasting Behavior Explain Anomalous Stock Market Reactions to Information in Cash and Accrual Earnings Components?
Dana Y Hollie, Louisiana State University-Baton Rouge
Philip B Shane, University of Virginia
Qiuhong Zhao, University of Missouri-Columbia
Discussant: Murgie Krishnan, Yeshiva University

Market Reliance on Analyst Forecasts in Accrual Valuation: International Evidence
Minna Yu, Monmouth University
Discussant: Loretta Baryeh, Towson University

Opportunistic Insider Trading and Earnings Management before Seasoned Equity Offerings: Theory and Evidence
Loretta N Baryeh, Towson University
Joshua Ronen, New York University-Stern School of Busindess
Peter Dadalt, Rhode Island University
Varda Yaari, Morgan State University
Discussant: Avinash Arya, William Patterson University

Common Factors in Analysts' Earnings Revisions: The Role of Changing Economic Conditions
Dieter Hess, University of Cologne
Discussant: Minna Yu, Monmouth University

Session 1.6. Teaching Learning and Curriculum 1
Accounting—2.0 CH
Moderator: William Stahlin, Stevens Institute of Technology

Bringing the Carnival to the Classroom
C. Andrew Lafond, The College of New Jersey
Discussant: Sidney Askew, Borough of Manhattan Community College

SOX Exemption and the True Cost of Internal Controls in Small Companies: The Case of Koss
Maria H. Sanchez, Rider University
Nandini Chandar, Rider University
Discussant: Bea Chiang, College of New Jersey

Educating on IFRS: From a Student Perspective
Bea Chiang, The College of New Jersey
Brian Levine, The College of New Jersey
Discussant: Betsy Lin, Montclair State University

Ranking North American Accounting Scholars Publishing Education Research: 1966 through 2010
Richard A. Bernardi, Roger Williams University
Kimberly A. Zamojcin, Roger Williams University
David Bean, Iona College
Discussant: Bea Chiang, College of New Jersey

Factors Associated with Student Performance in the Undergraduate Senior Seminar in Accounting: A Comparative Study in Commuter and Residential Schools
Mostafa M Maksy, Kutztown University of Pennsylvania
David Wagaman, Kutztown University of Pennsylvania
Discussant: Harry Howe, SUNY-Geneseo

Session 1.7 Confidentiality and the Distribution of Client Information to Third Parties
Accounting—2.0 CH
Moderator: Jim Staihar, University of Maryland

Panelists:
James Curry, Deloitte & Touche LLP
Karen Pincus, University of Arkansas, AAA President-Elect
Scott Showalter, North Carolina State University, Auditing Section President
Lisa Snyder, AICPA, Director of Professional Ethics Division

12:15 noon–1:45 pm Lunch
Accounting—1.0 CH

Presentation of Awards: Sungsoo Kim, Program Chair

Welcome: Steve Balsam, President, AAA Mid-Atlantic Region and Jaishankar Ganesh, Dean, Rutgers School of Business Camden

Speaker: Katherine Schipper, Duke University

1:50 pm–3:30 pm Concurrent Sessions

Session 2.1 FARS 2: Earnings Quality
Accounting—2.0 CH
Moderator: Jing Lin, Saint Joseph's University

IFRS Adoption and Earnings Quality: Evidence from China
Jing Lin, Saint Joseph's University
João Neiva De Figueiredo, Saint Joseph's University
A. J. Stagliano, Saint Joseph's University
Discussant: Clem Ehoff, University Maryland, University College

Conservatism: IFRS vs. U.S. GAAP
Regan W. Garey, Immaculata University
Discussant: Myojung Cho - Fordham University

Tax Reserves and Corporate Debt Policy
Naqiong Tong, Peking University
Alan Tucker, Fudan University
Discussant: Jing Lin, Saint Joseph's University

Insider Trading and Earnings Management around Seasoned Equity Offerings
Loretta N. Baryeh, Towson University
Varda Yaari, Morgan State University
Discussant: Yin Yu, Oakland University

Session 2.2 Workshop: Financial Literacy in America: What Role Should Business School Faculty Play?
Accounting—2.0 CH

Workshop Description

Presenters:
Frank C. Lordi, Widener University
Joseph M. Hargadon, Widener University
David Haman, Widener University

Session 2.3 Panel Discussion: Accounting Education Journals: Meet the Editors
Accounting—2.0 CH

Panelists:
David E. Stout, Youngstown State University, Editor, Journal of Accounting Education
E. Kent St. Pierre, St. Joseph's University, Past Editor, Journal of Accounting and Education
Donald E. Wygal, Rider University, Associate Editor, Journal of Accounting Education

Session 2.4 Accounting Behavior and Organization
Accounting—2.0 CH
Moderator: Neil Wilner, University of North Texas

The SAS4: An Examination of the Psychometric Properties of an Abridged Version of the Stress Arousal Scale
Kenneth J. Smith, Salisbury University
George S. Everly, Johns Hopkins University
G. Timothy Haight, Chapman University
Discussant: Susan Sadowski, Shippensburg University

Easy Credit: Interest Charges For Receivables in the Early Years of New Paltz, NY
Joan Hollister, SUNY-New Paltz
E. Bruce Mather, SUNY-New Paltz
Discussant: Susan Sadowski, Shippensburg University

Job Autonomy and Counterproductive Behaviors in Chinese Accountants: The Role of Job-Related Attitudes
Ling Yang, Virginia Commonwealth University
David J. Emerson, Virginia Commonwealth University
Benson Wier, Virginia Commonwealth University
Discussant: Cindy Guthrie, Bucknell University

Healthcare Legislation and the Behavior of Pharmaceutical Companies: The Role of Political Cost and Stock Market Pressure
Maggie Hao, University of Texas at San Antonio
Discussant: Neil Wilner, University of North Texas

Session 2.5 Accounting, Taxation/Forensic/Information System
Accounting—2.0 CH
Moderator: Benjamin Silliman, St. John's University

Aggregation and Disaggregation: The Use of Enterprise Data for Decisions
Richard B. Dull, West Virginia University
David P. Tegarden, Virginia Tech University
Lydia Schleifer, Clemson University
Discussant: Benjamin Silliman, St. John's University

Tax Avoidance and Managerial Compensation
Paige E. Gee, Temple University
Discussant: Maria Pirrone, St. John's University

An Examination of the Impact of the HOPE and Lifetime Learning Tax Credits from 1998 to 2008: A Tax Policy Analysis
Benjamin R. Silliman, St John's University-Jamaica NY
Maria Pirrone, St. John's University
Discussant: Siripan Kuenkaikaew, Rutgers Business School

Session 2.6 Auditing 2
Accounting—2.0 CH
Moderator: Hossein Nouri, The College of New Jersey

Apple Tasting In Auditing
Roman Chychyla, Rutgers University
Alexander Kogan, Rutgers University
Discussant: Troy Janes, Rutgers University-Camden

Auditor-to-Auditor Confirmations: A New Approach in Obtaining Accounts Receivable Confirmations for Existence Assertion
Hossein Nouri, The College of New Jersey
Discussant: Hua Xin, Rutgers Business School

Knowledge Transfer or Information Myopia? The Relative Effects of Task and Industry Knowledge for Audit Pricing of SFAS No. 157 Disclosures of Non-financial Companies
Matthew Reidenbach, Drexel University
Discussant: Cecilia Feng, Temple University

CIO Background, Strategic Positioning, and Investor Reactions
Cecilia (Qian) Feng, Temple University
Rajiv D. Banker, Temple University
Paul Pavlou, Temple University
Discussant: Roman Chychyla, Rutgers Business School

Session 2.7 FARS 3: Corporate Governance
Accounting—2.0 CH
Moderator: Ivo Jansen, Rutgers University-Camden

Measuring Firm-Specific Informational Efficiency Without Conditioning On A Public Announcement
Yu Cong, Morgan State University
Murgie Krishnan, Yeshiva University
Discussant: Dieter Hess, University of Cologne

Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs
Jong Chool Park, Old Dominion University
Discussant: Ivo Jansen, Rutgers University-Camden

CEO Inside Debt and Cost of Equity Capital
Chen Zhao, Rutgers, the State University of New Jesrsy
Divya Anantharaman, Rutgers, the State University of New Jersey
Vivian W. Fang, Rutgers University-Newark
Discussant: Adrienne Rhodes, Penn State University

Internal Control Deficiencies and Information Asymmetry in the Secondary Loan Market
Dina Faisal El-Mahdy, Morgan State University
Myung S Park, Virginia Commonwealth University
Discussant: Ivo Jansen, Rutgers University-Camden

3:30 pm–4:00 pm Break

4:00 pm–5:40 pm Concurrent Sessions

Session 3.1 FARS 4: Earnings Management and Quality
Accounting—2.0 CH
Moderator: Linda Flaming, Monmouth University

Do Firms Shift within Special Items to Manage Earnings? An Analysis of Restructuring Charges and Other Special Items Reported under SFAS 146
Divya Anantharaman, Rutgers University
Masako Darrough, Baruch College
Yong Gyu Lee, Baruch College
Discussant: Dan Russomanno, Penn State University

Asymmetric Timeliness of Earnings: Conservatism or Sticky Costs?
Dmitri Byzalov, Temple University
Rajiv D. Banker, Temple University
Sudipta Basu, Temple University
Yun-Sheng Chen, Temple University
Discussant: Khrystyna Bochkay, Rutgers Business School

Measuring the Ultimate Cost Arising from BP Gulf of Mexico Oil Spill
Yong-Gyo Lee, University of Houston-Victoria
Xavier Garza-Gomez, University of Houston-Victoria
Discussant: Linda Flaming, Monmouth University

Components of Securitization Gains as Earnings Management Tools in US Bank Holding Companies
Kang Cheng, Morgan State University
Discussant: Abdus Shahid, The College of New Jersey

Session 3.2 Management Accounting
Accounting—2.0 CH
Moderator: Dieter Hess, University of Cologne

Strategic Positioning and Asymmetric Cost Behavior
Daqun Zhang, Temple University
Rajiv D. Banker, Temple University
Renee Flasher, Pennsylvania State University
Discussant: Dieter Hess, University of Cologne

Do Charities Experience Sticky Costs?
Christopher L. Jones, George Washington University
Karen A. Kitching, George Mason University
Discussant: Kateryna Polozkova, Drexel University

Employment Protection Legislation, Adjustment Costs and Cross country Differences in Cost Behavior
Dmitri Byzalov, Temple University
Rajiv D. Banker, Temple University
Lei (Tony) Chen, Peking University
Discussant: Christopher Jones, George Washington University

Sensitivity of CEO Cash Compensation to Financial Measures for Firms Using Nonfinancial Performance Measures
Salma S. Ibrahim, Kingston University
Myojung Cho, Fordham University
Discussant: Dmitri Byzalov, Temple University

Session 3.3 TLC - 2
Accounting—2.0 CH
Moderator: Paige Gee, Temple University

Using the Crimmings Products Problem to Explain the Pitfalls of Traditional Product Costing Systems
Daniel J. Jones, Assumption College
Discussant: David Stout, Rider University

Accounting Faculty Perceptions of the Influence of Educaitonal and Work Experiences on Their Attainment of Key Competencies
Kenneth J. Smith, Salisbury University
P. Douglas Marshall, Salisbury University
Robert F. Dombrowski, Salisbury University
Robert M. Garner, Salisbury University
Discussant: C. Andrew Lafond, The College of New Jersey

BMC, Inc. — A Comprehensive and Integrative Project
Harry Howe, SUNY-Geneseo
David C. Cook, SUNY-Geneseo
Discussant: C. Andrew Lafond, The College of New Jersey

How to Use the SEC Staff Paper on GAAP/IFRS Differences in an International Accounting Course
Dov Fischer, Kean University
Clem Ehoff, University of Maryland, University College
Discussant: Maria Sanchez, Rider University

Session 3.4 Forensic Accounting
Accounting—2.0 CH
Moderator: Scott Fleming, West Virginia University

Predictive Audit: Transactions Status Prediction
Siripan Kuenkaikaew, Rutgers University
Miklos A Vasarhelyi, Rutgers University
Discussant: Scott Fleming, West Virginia University

The Impact of Advisor Position and Estimate Source on Auditors' and Financial Statement Preparers' Fair Value Estimate Choices
Ling Yang, Virginia Commonwealth University
Alisa G. Brink, Virginia Commonwealth University
Discussant: Lori Fuller, West Chester University

Business Valuation Acquisition Premiums and Tax-Affecting Earnings of Pass-Through Entities
Charles J. Russo, Towson University
Lasse Mertins, Towson University
Charles L. Martin, Towson University
Discussant: Alan Tucker, Fudan University

Application of Anomaly Detection Techniques to Identify Fraudulent Refunds
Hussein Issa, Rutgers Business School
Miklos A. Vasarhelyi, Rutgers University
Discussant: Siripan Kuenkaikaew, Rutgers Business School

Session 3.5 Gender Issues and Ethics
Accounting—2.0 CH
Moderator: Jeannie Welsh, La Salle University

Does Female Representation on Boards of Directors Associate with Increased Transparency and Ethical Behavior?
Richard A. Bernardi, Roger Williams University
Meredith B. Larkin, Roger Williams University
Susan M. Bosco, Roger Williams University
Discussant: Jeannie Welsh, La Salle University

Gender Differences and Audit Committee Diligence
Sheela Thiruvadi, Morgan State University
Discussant: Arno Forst - Kent State University

Job Burnout in Public Accounting: Understanding Gender Differences
Cynthia P. Guthrie, Bucknell University
Ambrose Jones III, University of North Carolina-Greensboro
Discussant: Ken Smith - Salisbury University

An Integration of Institutional and "Structurational" factors in explaining the influence of Accountants in Organizations
George Joseph, University of Massachusetts Lowell
Discussant: Ki Kyung Song, Temple University

Session 3.6 Auditing 3
Accounting—2.0 CH
Moderator: Bernard Newman, Pace University

PCAOB Disclosures of Unresolved Firm Quality Control Issues
Mary E. Oliverio, Pace University
Bernard H Newman, Pace University
Discussant: Nancy Uddin, Monmouth University

Does the Level of Personal Indebtedness Influence an Auditor's Professional Decision-Making Process
Richard A. Bernardi, Roger Williams University
Donald F. Arnold, Union College-Schenectady
Christopher J. Sweeney, Gabelli School of Business
Discussant: Karen McDougal, St. Joseph's University

Auditing Issues with Chinese Public Companies Traded in the U.S.
Frederic M. Stiner, University of Baltimore
Susan A. Lynn, University of Baltimore
Discussant: Nancy Uddin, Monmouth University

The Effects of Pre-client Industry Experience on Restatement at the Audit Partner Level and Audit Team Level
Kuei-Fu Li, Ming-Chuan University
Yunshan Chen, National Taiwan University
Discussant: Nancy Uddin - Monmouth University

Session 3.7 Panel Discussion: Shared Experiences and Skill Bulding in the First Course in Accounting
Accounting—2.0 CH

Panelists:
Don Wygal, Rider University
Kent E. St. Pierre, St. Joseph's University
Nancy Uddin, Monmouth University
Ellen Glazerman, Ernest and Young LLP
Bette Kozlowski, KPMG

5:30 pm–7:00 pm Reception and Effective Learning Strategies Poster Session

Teaching the FASB Fair Value Heirarchy from SFAS 157 Using Case Scenarios
Ramesh Narasimhan, Montclair State University
Shifei Chung, Rowan University

Approaches for the Integration of the International Ethics Standards as a Component of Professional Orientation to the Field of Accountancy with the Business Curriculum
Susan Sadowski, Shippensburg University

Effective Learning Strategy
Joseph Patrick Cunningham, Harford Community College

Visualizing Business Transaction Flows into Accounting Financial Statements
Daniel J. Jones, Assumption College

Gold Saver Deposit Accounts
Daniel J. Jones, Assumption College

Saturday, April 21, 2012
7:00 am–11:30 am Registration

7:30 am–8:30 am Breakfast

8:30 am–10:10 am Concurrent Sessions

Session 4.1 FARS 5: Corporate Governance
Accounting—2.0 CH
Moderator: Jin Dong Park, Towson University

Restriction of Stock Option Repricing: Does SEC's Rule (2003) Work?
Jin Dong Park, Towson University
Discussant: Seokyoung Hwang, Rutgers Business School

Antecedents, Characteristics and Consequences of Internal Control Deficiencies: A Comprehensive Framework
Dina Faisal El-Mahdy, Morgan State University
Sheela Thiruvadi, Morgan State University
Discussant: Jin Dong Park, Towson University

The Impact of Internal Control Weaknesses on Pension assumptions Manipulation
Seokyoun Hwang, Rutgers Business School
Divya Anantharaman, Rutgers, the State University of New Jersey
Michael G. Alles, Rutgers, The State University of New Jersey
Discussant: Dina El-Mahdy, Morgan State University

Corporate Social Reporting by Islamic Financial Institutions: The Case of Qatar
Fethi Saidi, Qatar University
Discussant: Dina El-Mahdy - Morgan State University

Session 4.2 FARS 6: Earnings Management, ERCs
Accounting—2.0 CH
Moderator: Yin Yu, Oakland University

Evaluating the Relationship between Earnings Management and Financial Bubbles
Wei Xu, New Jersey Institute of Technology
Discussant: Stephani Mason, Rutgers University

The Effect of the Summer Doldrums on Earnings Announcement Returns and ERC's
Greg Gaynor, University of Baltimore
Discussant: Paige Gee, Temple University

Does the History of Ex Ante Abnormal Earnings Growth Affect Earnings Response Coefficient?
Yin Yu, Oakland University
Discussant: Wei Xu - New Jersey Institute of Technology

Session 4.3 TLC 3
Accounting—2.0 CH
Moderator: Mostafa Maksy, Kutztown University of Pennsylvania

Developments in Management Accounting Research: A Study of Finnish Doctoral Dissertations from the 1940's to 2010
Lili-Anne Kihn, University of Tampere
Discussant: George Joseph, University of Massachusetts-Lowell

The Effect of Human Interactions on Student Performance and Satisfaction of Blended Learning
Chan Du, University of Massachusetts Dartmouth
Jia Wu, University of Massachusetts-Dartmouth
Discussant: Ramesh Narasimhan, Montclair State University

The Intellectual Structure and Contribution of Research Published in The Accounting Review
Victoria Chiu, Rutgers University-Newark
Miklos A. Vasarhelyi, Rutgers University
Discussant: Fred Poellnitz - Peirce College

Session 4.4 FARS 7: Current Issues
Accounting—2.0 CH
Moderator: Valeriya Avdeev, William Paterson University of New Jersey

Does the Text Matter in Earnings Forecasting?
Khrystyna Bochkay, Rutgers University
Discussant: Hai Ta, Drexel University

The Survival of Operational Restructuring Firms
Beixin (Betsy) Lin, Montclair State University
Discussant: Jo Pinto, Montclair State University

Voluntary Risk Disclosures: Determinants and Economic Consequences
Tzu-Ting Chiu, National Taiwan University
Discussant: Valeriya Avdeev, William Paterson University of New Jersey
Post-Reorganization Restructuring - Application of Internal Revenue Regulation 1.368-2(k) to Post-Section 368(a)(2)(E) Restructuring
Valeriya Avdeev, William Paterson University
Discussant: Hai Ta, Drexel University

Session 4.5 TLC 4
Accounting—2.0 CH
Moderator: Frank Lordi - Widener University

The Millennials Have Arrived: Falling Sky or Much Ado about Nothing?
Stacy A. Mastrolia, Bucknell University
Stephen D. Willits, Bucknell University
Discussant: C. Andrew Lafond, The College of New Jersey

The Smart Saver Approach to Simplifying Bond Accounting Concepts
Daniel J. Jones, Assumption College
Discussant: Harry Howe, SUNY-Geneseo

International Ethics Standards as a Component of Professional Orientation for the Accounting Profession
Susan Sadowski, Shippensburg University
J.R. Thomas, Daniel Webster College
Discussant: Keval Amin, Temple University

The Game of Monopoly as a Final Exam in Intermediate Accounting
Lansing Williams, Washington College
Discussant: Frank Lordi, Widener University

Session 4.6 FARS 8: Current Issues
Accounting—2.0 CH
Moderator: Mark Aquilio - St John's University

An Empirical Study of Behavioral Implications of Global Transfer Pricing in the Middle East: The Case of Saudi Arabia
Wagdy Abdallah, Seton Hall University and Visiting Professor, King Abdulaziz University
Abdulaal H. Abu-Khashaba, King Abdulaziz University
Freed O. Sheikh, King Abdulaziz University
Discussant: Mark Aquillo - St John's University

Were We Better Off Without the Invention of Tracking Stocks?: The Wealth Effects of the Elimination of Tracking Stock Structures
Stephani Mason, Rutgers University
Meera Behera, Rutgers University
Discussant: Wagdy Abdallah, Seton Hall University

Should the Government Bail Out Sub-Prime Loans? An Ethical Question.
John D. Rossi III, Moravian College
Discussant: Mary Oliverio, Pace University

The Supreme Court Grants Certiorari to Determine if an Overstatement of Basis in Property Sold Outside the Context of a Trade or Business Constitutes an Omission from Gross Income for the Purpose of Extending the Statute of Limitations under Code § 6501(e)(1)(A) to Six Years
Mark Aquilio, St John's University-Jamaica
Discussant: Don Willamson - American University

Session 4.7 Research Forum: Current Issues in Accounting
Accounting—2.0 CH

The Meaning of "Unit of Property" under New Regulations Distinguishing Capital from Deductible Expenditures
Philip F. Jacoby, The American University
Donald T. Williamson, The American University

Perceptions of Whistleblowers in the Classroom
Richard A. Bernardi, Roger Williams University
Jennifer M. Brax, Roger Williams University
Evan S. Goetjen, Roger Williams University

FJ Enterprises: Managerial and Tax Considerations for Capital Budgeting/Hiring Decisions
Linda J. Flaming, Monmouth University
Nancy-Susan Jurney, University of Alabama-Tuscaloosa

The Impact of the Dodd-Frank Act on Executive Compensation
Sam Liu, Temple University

11:00 am–1:00 pm Steering Committee 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 submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.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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