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2012 Conference |
| MARCH 30–31, 2012 • ORLANDO, FLORIDA | |
    
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Preliminary Agenda
| Friday, March 30, 2012 — Research Conference | |
| 8:30 am–12:00 noon | Doctorial Consortium Consortium Program Chair: Robin Roberts The Doctoral Consortium is supported by a generous grant from the Kenneth G. Dixon School of Accounting at the University of Central Florida |
| 12:00 noon–1:30 pm | Lunch and Welcome |
| 1:15 pm–2:45 pm | Taxation & Fraud Moderator: John Thornton, Azusa Pacific University (Taxation – 1.5 CH) Citizenship, Patriotism and Taxation Jason McGregor & Brett Wilkinson, Baylor University Discussant: Mitchell Stein, University of Western Ontario The Effect of Information about Management on Auditors' Inherent and Fraud Risk Assessments Chris Earley, Providence College, Lawrence Gramling, University of Connecticut, Jennifer Joe, Georgia State University Discussant: Alexey Lyubimov, University of Central Florida The Impact of Bribery on Firm Tax Compliance in Transition Economies: Whom Do You Trust? Anna Alon, Rollins College & Amy Hagerman, Kansas State University Discussant: Eileen Taylor, North Carolina State University |
| 2:45 pm–3:15 pm | Break |
| 3:15 pm–5:15 pm | Social Responsibility Reporting & Other Disclosures Moderator: TBD (Accounting – 2 CH) The Informational Quality Of Corporate Social Responsibility Disclosure: An Exploratory Analysis Jean-Noel Chauvey, Université de Montpellier 1, Sophie Giordano-Spring, Université de Montpellier 1, Charles Cho, ESSEC Business School, Dennis M. Patten, Illinois State University Discussant: Kim Zahller, University of Central Florida The Relationship between Firms' Corporate Social Responsibility and Formation of Strategic Alliances Lois Mahoney, Eastern Michigan University, Sue Convey, Michigan State University, Kim Kopka, Eastern Michigan University Discussant: Mingjun Zhou, DePaul University Mandated Climate Change Disclosures by Firms Participating in the Regional Greenhouse Gas Initiative Marty Freedman & Jin Don Park, Towson University Discussant: Paul Williams, North Carolina State University The SEC's Impact on Earnings Disclosure Readability Michele D. Meckfessel, Case Western Reserve University Discussant: Anne Schnader, Bentley University |
| 5:30 pm–6:30 pm | Reception & Light Refreshments |
| Saturday, March 31, 2012 — Research Conference | |
| 7:00 am–8:30 am | Breakfast — Research Forum See list of papers toward the end of the program. |
| 8:30 am–10:00 am | Ethics & Independence Moderator: Annis Triki, University of Central Florida (Behavioral ethics – 1.5 CH) Ethical Sensitivity and Ethical Decision-Making of Accounting Professionals: The Role of Context and Individual Attributes Donna Bobek, University of Central Florida, Kansas State University, Robin Radtke, Florida Atlantic University Discussant: Steve Mintz, California Polytechnic State University Who's to Judge? Understanding Issues of Auditor Independence vis à vis Judicial Independence: What Are the Lessons for Auditors and Judges? A. Anandarajan, G. Kleinman & D. Palmon, Montclair State University Discussant: Irina Malaescu, University of Central Florida A Synthesis of Literature and Examination of Data Relevant to Audit Firm Rotation. Bryan K. Church, Georgia Tech, J. Gregory Jenkins, Virginia Polytechnic Institute and State University, Susan McCracken, McMaster University, Pamela Barton Roush, University of Central Florida, Jonathan D. Stanley, Auburn University Discussant: Amir Michael, Durham University |
| 10:00 am–10:30 am | Break |
| 10:30 am–12:00 noon | Conflicts of Interest Moderator: Wendy (Hwei Cheng) Wang, University of Maryland, Eastern Shore (Behavioral ethics – 1.5 CH) Ethics of Relationships between Accounting Academics and External Sponsors Steve Mintz, Li Dang & Arlene Savage Discussant: Amy Hageman, Kansas State University What Would You Do? A Real Life Case of a Professional Accountant, a Questionable Accounting Treatment, and the Changing Regulatory Environment Mary Curtis & Eileen Taylor, University of North Texas Discussant: Pat Kelly, Providence College Disclosure & Transparency of Lobbying Costs: Corrections Corporation of America, A Private Prison Winifred Scott, Zayed University Discussant: Robin Roberts, University of Central Florida |
| 12:00 noon–1:30 pm | Lunch Speaker: Tom Selling, PhD, CPA, Editor of The Accounting Onion |
| 1:30 pm–3:00 pm | Critical Accounting Theory Moderator: TBD (Accounting - 1.5 CH) The Wrong Metaphor Paul Williams, North Carolina State University Discussant: Tim Fogarty, Case Western Reserve University Reprogramming the Accounting Professional Habitus After Enron Marion Brivot, Université Laval, Charles Cho, ESSEC Business School, John R. Kuhn, Jr., University of South Florida Polytechnic Discussant: Sue Ravenscroft, Iowa State University The Governance of Corporate Governance: the Discourse of Publicity in the Early Twentieth Century Mitchell Stein, University of Western Ontario, Vaughan Radcliffe, University of Western Ontario, Crawford Spence, United Arab Emirates University Discussant: Michael Kraten, Providence College |
| 3:00 pm–3:30 pm | Break |
| 3:30 pm–5:15 pm | Environmental Issues Moderator: TBD (Accounting - 1.5 CH) The Effect of the Fukushima Nuclear Accident on Stock Prices of Electric Power Utilities Shingo Kawashima & Fumiko Takeda, University of Tokyo Discussant: Matthew Keane, Providence College The Effects of Perceived Environmental Information Importance, Corporate Environmental Performance, and Independent Assurance on Investor Judgments William Dilla, Iowa State University Diane Janvrin, Iowa State University, Jon D. Perkins, Iowa State University and Robyn Raschke, University of Nevada, Las Vegas Discussant: Lois Mahoney, Eastern Michigan University Business Spending on Greenhouse Gas Mitigation in Response to Energy Policy in the European Union Cynthia Jeffrey, Iowa State University Discussant: Janet Luft Mobus, Pacific Lutheran University Sustainability Reporting, Boundary Work and Organizational Stability: A Research Engagement Carlos Larrinaga, Universidad de Burgos Discussant: Jesse Dillard, Portland State University |
| 5:30 pm–6:30 pm | Closing Reception & light refreshments |
| Research Forum Papers Table 1: Quis custodiet ipsos custodes? Legitimacy and the Role of Third Party Assurance in Corporate Social Responsibility Disclosures Kimberly Zahller, University of Central Florida Assurance Statements on Corporate Social Responsibility (CSR) Reports: Of What Are Readers Assured? Janet Luft Mobus, Pacific Lutheran University The Sustainability Assurance Credibility Gap: When Imitation Is Not Flattery Diane H. Roberts, University of San Francisco Energy Taxes and Carbon Intensity: The Impact of Taxation on Carbon Dioxide Emissions in the European Union Cynthia Jeffrey & Jon Perkins, Iowa State University Table 2: Agonistic Pluralism and Imagining CSEAR into the Future Jesse Dillard, Queens University Belfast & Portland State University Judy Brown, Victoria University of Wellington Corporate Social Responsibility and Cost of Equity: Evidence from Corporate Tax Disputes Mingjun Zhou, DePaul University Web Site Design and Environmental Imagery: An Investigation using Firms in the Marcellus Shale Drilling Industry John A. Pendley & Barbara Woods McElroy, Susquehanna University Table 3: Shots Across The Schism: An Analysis Of The 2011 AAA Flyers Timothy J. Fogarty, Case Western Reserve University Machiavellianism, Moral Orientation, Social Desirability Response Bias, & Anti-Intellectualism: A Profile of Canadian Accountants Anis Triki, University of Central Florida, Darlene Bay, Brock University, Gail Lynn Cook, Brock University Hofstede's Cultural Dimensions and Accountants: A Re-analysis and some Further Evidence from Tunisia Anis Triki, University of Central Florida Darlene Bay, Brock University Gail Lynn Cook, Brock University David Law, Youngstown State University Table 4: Integrating Leadership Topics in an Accounting Ethics Course — Preparing Students for a Challenging Profession Patrick Kelly, Providence College Daniel as Accounting Exemplar: Towards an Unadulterated Christian Accounting Ethic John Thornton, Azusa Pacific University Bridging the Education-Profession Gap: BSc Accounting (Durham / KPMG / ICAEW) School Leavers Programme Amir Michael and Rob Dixon, Durham University (UK) Table 5: International Diversification and the American Investor: Changes to ADR Investing in the New Millennium Anne Leah Schnader, Bentley University Components of Securitization Gains as Earnings Management Tools in US Bank Holding Companies Kang Cheng, Morgan State University Disappearing Act: An Analysis Of U.S. Companies Delisting From Major U.S. Stock Exchanges Linda Campbell & Kasey Martin, Texas State University – San Marcos Capital Verification: A Chinese Puzzle of Auditor Liability Yingfa Lu, University of Bristol, Falconer Mitchell, Chris Pong The Chinese Experience: The Impact of Financial Restatements on Firm Value and the Implications on the Investigatory Practices of Regulators Michael Kraten, Providence College; Chen Ma, Xi'an Xiaotong University; Peng Wang, Xi'an Xiaotong University; Junrui Zhang, Xi'an Xiaotong University Table 6: Internal Control Disclosures, Announcement Transparency and the Market Reaction to Restatement Announcements Matthew J. Keane, Providence College Do Governmental Interventions Solve All the Problems? Evidence from the U.S. Firms Which Voluntarily Adopt Say on Pay Na Li, University of Toronto Determinants of Chief Executive Officer Salary Hwei Cheng Wang, University of Maryland, Eastern Shore Howard Lawrence, University of Mississippi Litigation Penalty and CEO Turnover Nana Y. Amoah, Old Dominion University |
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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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