2012 Southeast Region Meeting

Thursday, April 12, 2012
6:00 pm–8:00 pm	Reception
Friday, April 13, 2012
7:00 am–8:00 am	Continental Breakfast
8:30 am–10:00 am	Plenary Session
10:00 am–10:30 am	Break
10:30 am–12:00 pm	Concurrent Sessions 1.1 – Behavioral Accounting – 1.5CH The Mentoring of Accountants: an Empirical Study Timothy J. Fogarty, Case Western Reserve University Alan Reinstein, Wayne State University David H. Sinason, Northern Illinois University Role Stress and Job Outcomes in Public Accounting: Have the Gender Experiences Converged? Ambrose Jones, III, University of North Carolina at Greensboro Cynthia P. Guthrie, Bucknell University Venkataraman M. Iyer, University of North Carolina at Greensboro Do the "Big Five Personality Traits" Affect the Ethical Intention Formation of Accountants? Shahriar M. Saadullah, Qatar University Charles D. Bailey, University of Memphis 1.2 – Financial Accounting and Reporting Accounting – 1.5CH Accounting for Human Capital: Is the Balance Sheet Missing Something? Passard C. Dean, Saint Leo University Vyas Krishnan, Saint Leo University Kaitlin McKenna, PricewaterhouseCoopers Duality in Accounting Principles: Overcoming Burdens for the Small and Medium Size Enterprises Maria L. Bullen, Clayton State University Gregory S. Kordecki, Clayton State University Sustainability, Social, and Integrative Financial Reporting: Direction and Magnitude for US Companies Gregory S. Kordecki, Clayton State University George Bullard, Clayton State University 1.3 – Governmental Accounting (Governmental) – 1.5CH Is the Loss of Tax-Exempt Status For Previous Filers Related to Indicators of Financial Distress? John M. Trussel, Dalton State College Characteristics of Auditors Reporting Material Weaknesses in Internal Control over Compliance for Federal Grants Julie C. Hyde, Southern Adventist University The Readability of the Management Discussion and Analysis Michael B. Amspaugh, Delta State University Auditors' and Governmental Financial Officers' Views on Expanding the Sarbanes-Oxley Act to the Government Sector Alan Reinstein, Wayne State University Mohammad J. Abdolmohammadi, Bentley University Cathleen L. Miller, Wayne State University 1.4 – Managerial Accounting – 1.5CH Corporate Social Responsibility and Brand Equity: An Examination of Practices in the Retail Industry Tim Creel, Tennessee State University An Examination of the Use of Accounting Information Systems and the Success of Small Businesses in South Carolina Tara H. Saracina, Clafflin University Howard Lawrence Paul Dion Converged Statement on Revenue Recognition: Some Repercussions from Accounting for Time Value of Money Richard W. Schrader, Bellarmine University Julie F. Toner, Bellarmine University 1.5 – Taxation Taxes – 1.5CH Personally Tax Aggressive Executives and Corporate Tax Aggressiveness James Chyz, University of Tennessee Summary Witness Testimony in Federal Tax Litigation Cases Brigitte W. Muehlmann, Suffolk University Priscilla Burnaby, Bentley University Martha Howe, Bentley University Tax Reserves and Corporate Debt Policy Naqiong Tong, Peking University 1.6 – Teaching and Curriculum Accounting – 1.5CH Financial Literacy in America: What Role Should Colleges, Universities, and Business Professionals Play? Frank C. Lordi, Widener University Computer Simulations: Do Students Have Financial Literacy? Vaibhav Sharma, Winthrop University Barbara G. Pierce, Winthrop University David Bradbard, Winthrop University
12:00 pm–1:45 pm	Luncheon
2:00 pm–3:30 pm	Concurrent Sessions 2.1 – Auditing Auditing – 1.5CH Examining the Concepts of Insurance versus Litigation Risks: Testing Auditors' Responses to Engagement Clauses Alan Reinstein, Wayne State University Brian Patrick Green, University of Michigan-Dearborn Philip Beaulieu, University of Calgary The Appointment of a New CFO: The Role of the Auditor in Mitigating Earnings Management Denise Dickins, East Carolina University Julia Higgs, Florida Atlantic University Robert Houmes, Jacksonville University Internal Control Quality under the Sarbanes–Oxley Act: An Examination of Internal Control Deficiencies and Auditor Resignations Penelope Bagley, Appalachian State University Tracy Reed, Appalachian State University Dwayne McSwain, Appalachian State University Culture and Audit Risk: Does Culture Affect Auditors' Evaluation of Internal Control and Assessment of Control Risk? Wm. Dennis Huber, Capella University 2.2 – Behavioral Accounting – 1.5CH Evaluating the Effects of Dynamically Self-Selected Compensation Schemes and Task Complexity on Individual Performance Jie Luo, Concord University John Brozovsky, Virginia Polytechnic Institute and State University The Effects of Bonus vs. Penalty Incentives in a Laboratory Market Setting Lou X. Orchard, Clayton State University Does Task Selection Mediate the Relationship Between Personality Traits and Job Performance? Shahriar M. Saadullah, Qatar University Charles D. Bailey, University of Memphis 2.3 – Ethics Behavioral Ethics – 1.5CH CEO Integrity and Earnings Quality Shane Dikolli, Duke University William Mayew, Duke University Thomas Steffen, Duke University The Impact of Accounting Students' Professional Skepticism on their Ethical Perception of Earnings Management* Rafik Z. Elias, California State University, Los Angeles Magdy S. Farag, California State Polytechnic University, Pomona Some of the Factors Influencing Ethical Judgments of Earnings Management Mohammad Hossein Vadiei Nowghabi, Ferdowsi University of Mashhad Saleh Anbarani, Ferdowsi University of Mashhad New Ethics Guidance for CPAs in Public Practice, Industry and Government Alan Reinstein, Wayne State University Thomas R. Weirich, Central Michigan University 2.4 – Financial Accounting and Reporting Accounting – 1.5CH SFAS 123R and the CEO Contracting Use of Relative Performance Evaluation Dirk E. Black, Duke University CEO Excess Compensation: The Importance of Context* Mary S. Hill, University of Alabama Thomas J. Lopez, University of Alabama Austin L. Reitenga, University of Alabama Reporting Incentives, Enforcement, and Corporate Disclosure* Michael Erkens, University of Chicago / University of Trier 2.5 – Financial Accounting and Reporting* Accounting – 1.5CH The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense Matthew Wieland, University of Georgia Mark C. Dawkins, University of Georgia Michael T. Dugan, University of Southern Mississippi The Information Content of Disaggregated Accounting Profitability: Operating Activities versus Financing Activities Steve C. Lim, Texas Christian University The Effect of Accounting Quality on the Market Timing of Seasoned Equity Offerings and Stock-for-Stock Acquisitions: Evidence from Mutual Fund Inflow-Driven Buying Pressure Sangwan Kim, University of North Carolina at Chapel Hill 2.6 – Teaching and Curriculum* Accounting – 1.5CH Engaging Accounting Students with Teaching Novels Donald L. Ariail, Southern Polytechnic State University Using Spreadsheet to Reduce Malpractice in Accounting Assessments through ‘Individualised Accounting Questions' Technique Matthias Nnadi, Cranfield University Margaret Akpomi, Rivers State University of Science & Technology Mike Rosser, Coventry University Enhancing Learning Deliveries in Accounting Courses through Publisher Assisted Platforms George Bullard, Clayton State University Gregory S. Kordecki, Clayton State University
3:30 pm–4:00 pm	Break
4:00 pm–5:30 pm	Concurrent Sessions 3.1 – Accounting Education Accounting – 1.5CH The Benefits of AACSB Accounting Accreditation: Perceptions of Administrators of Accounting Accredited Programs Michael E. Bitter, Stetson University Further Tales of the Schism: US Accounting Faculty and Practice Credentials William H. Black, Case Western Reserve University Timothy J. Fogarty, Case Western Reserve University A Profile of Accounting Programs at Member Institutions of the Council for Christian Colleges & Universities Charles F. Malone, North Carolina A&T State University Stuck in the Middle with You: The Mid-Career Mobility of Accounting Faculty Timothy J. Fogarty, Case Western Reserve University William H. Black, Case Western Reserve University 3.2 – Behavioral Accounting – 1.5CH Resolving the Sunk Cost Apory Mohamed E. Bayou, University of Michigan-Dearborn Alan Reinstein, Wayne State University An Empirical Analysis of the Dynamic Relation between a CEO's Multiple-Performance Measure Compensation Contract and the Horizon Problem Christine Cheng, Louisiana State University The Determinants of Directors and Officers (D&O) Insurance Purchase in Taiwanese Firms: Corporate Governance and Management Turnover Perspectives Ling-Ling Chang, Ming-Chuan University Daniel Fujen Hsiao, University of Minnesota Duluth 3.3 – Financial Accounting and Reporting Accounting – 1.5CH Estimating a Precise Firm-Specific Cost of Equity Capital Megan Cosgrove, University of Alabama The Timing of Insiders' Abnormal Returns* Jonathan Milian, Florida International University Ryan Ball, University of Chicago The Research Implications of 52-53 Week Fiscal Years John F. Cowling, Christopher Newport University 3.4 – Financial Accounting and Reporting Accounting – 1.5CH International Corporate Diversification and Market Performance: A Tobin's Q and Debt Analysis Kingsley O. Olibe, Kansas State 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 Uncertainty and Debt Covenants Peter Demerjian, Emory University 3.5 – History Accounting – 1.5CH The Battle of the American Institute of Accountants in the War to End All Wars Mark E. Jobe, Middle Tennessee State University Dale L. Flesher, University of Mississippi A Working Paper: The History of Total Columns on the Governmental Accounting Combined Balance Sheet—All Funds Randall L. Kinnersley, Western Kentucky University Profiling the Winners of the Public Oversight Board's John J. McCloy Award Dale L. Flesher, University of Mississippi Gary John Previts, Case Western Reserve University Andrew D. Sharp, Spring Hill College 3.6 – Teaching and Curriculum Accounting – 1.5CH Introductory Financial Accounting: Teaching from a Fraud Perspective Cynthia E. Bolt, The Citadel Increasing Engaged Learning in the Introductory Accounting Course Lynn H. Clements, Florida Southern College Paul B. Eberle, Florida Southern College Student Satisfaction and Play Based Learning Brandis Phillips, North Carolina A & T State University
6:00 pm–8:00 pm	Reception
Saturday, April 14, 2012
7:00 am–8:15 am	Breakfast and Business Meeting
8:30 am–10:00 am	Concurrent Sessions 4.1 – Financial Accounting and Reporting Accounting – 1.5CH 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 Measuring the Private Economic Benefits of R&D Rajib Doogar, University of Illinois Marion McHugh, Furman University Web-based Disclosures and their Determinants: Evidence from Listed Commercial Banks in Nepal Narendra Sharma, Elizabeth City State University 4.2 – Financial Accounting and Reporting Accounting – 1.5CH Effects of Selected Lease Capitalization Techniques on Key Measures of Financial Performance for Firms Reporting under U.S. GAAP and IFRS Eric D. Bostwick, University of West Florida Robert T. Fahnestock, University of West Florida W. Timothy O'Keefe, University of West Florida Changes in Accounting and Auditing for Consolidation of Variable Interest Entities Alan Reinstein, Wayne State University Natalie Tatiana Churyk, Northern Illinois University S. Sam Berde, PMB Helin Donovan, LLP Can Microfinance Institutions Balance Serving the Poor with Meeting Funders' Expectations under the Current Accounting Standards? Sandra Frempong, Northcentral University 4.3 – Taxation* Taxes – 1.5CH Firm Valuation, Taxes and Transfer Pricing: Income Shifting and the Volume of International Intrafirm Transfers Kingsley O. Olibe, Kansas State University Dann G.Fisher, Kansas State University Schedule UTP: Market Reaction and Economic Consequences Stephan A. Davenport, University of Alabama Eric Tobin Rapley, Oklahoma State University John Abernathy, Oklahoma State University Early Guidance on Accounting and Tax Issues Related to Depreciation: A Review of the AIA's Special Bulleting Series, 1920-1929 Teresa K. Lang, Auburn University Montgomery Jan Richard Heier, Auburn University Montgomery 4.4 – Teaching and Curriculum Panel/Workshop Accounting – 1.5CH Cynthia E. Bolt, The Citadel 4.5 – XBRL Workshop Specialized Knowledge & Applications – 1.5CH Clinton E. White, Jr., University of Delaware
10:00 am–10:30 am	Break
10:30 am–12:00 pm	Concurrent Sessions 5.1 – Accounting Education Accounting – 1.5CH Rethinking the Accounting Research Model Mark C. Dawkins, University of Georgia The Association between Academic Pedigree and Research Article Publications in the Top-6 Accounting Journals from 1990-2010 Mark C. Dawkins, University of Georgia Natasha Burns, University of Texas at San Antonio Benchmarking the Research Productivity of Accounting Doctorates James R. Hasselback, University of West Florida Alan Reinstein, Wayne State University Mohammad Abdolmohammadi, Bentley University 5.2 – Auditing Auditing – 1.5CH The Effect of Anger and Fear on Auditors' Inventory Valuation Decisions Christine Nolder, Bentley University Intra-Audit Firm Office Changes, Audit Pricing, and Accrual Quality* Jamie Diaz, College of William and Mary Restatements: Do They Affect Auditor Reputation for Quality? Afshad Irani, Washington and Lee University Stefanie Tate, University of Massachusetts, Lowell Emily Xu, University of New Hampshire 5.3 – Behavioral Accounting – 1.5CH Does Supervisor's Personality Affect the Support, Abuse, and Feedback Accountants Receive? Shahriar M. Saadullah, Qatar University Charles D. Bailey, University of Memphis The Relationship Between Leadership Styles and Subordinate Outcomes in Small Size CPA Firms in the Southeast James Turkvant, Argosy University Craig Cleveland, Saint Leo University Monquie Ring, Argosy University The Roles of Instrumental and Non-Instrumental Voice Processes in Pennsylvania Tax Collection Members' Reactions toward Their Committee A. Blair Staley, Bloomsburg University of Pennsylvania Nace Magner, Western Kentucky University 5.4 – Ethics Behavioral Ethics – 1.5CH Professional Affiliation Bias among CPAs and Attorneys at Publicly-Traded U.S. Firms Eric D. Bostwick, University of West Florida Morris H. Stocks, University of Mississippi W. Mark Wilder, University of Mississippi Forensic Accountants, Forensic Accounting Certifications, and Due Diligence Wm. Dennis Huber, Capella University The Impact of Elements of an Ethical Environment on Managers' Project Evaluations under Adverse Selection Conditions Mark E. Jobe, Middle Tennessee State University Helen G. Gabre, Alabama A&M University Morris H. Stocks, University of Mississippi 5.5 – Financial Accounting and Reporting Accounting – 1.5CH IFRS vs. U.S. GAAP: Will the Prohibition of LIFO Reduce the Information Quality of Earnings? Robert Houmes, Jacksonville University Denise Dickins, East Carolina University Ruth O'Keefe, Jacksonville University A Study of the Value Relevance Impact of SFAS 158 on Firms with Defined Benefit Pension Plans Robert Houmes, Jacksonville University Robert Boylan, Jacksonville University William Crosby, Jacksonville University Inga Chira, Florida Atlantic University Enforcement Mechanisms for SEC Reporting Deadlines: An Examination of Late, Noncompliant, and Egregiously Noncompliant 10-K Filings* Derek Dalton, Clemson University Steve Buchheit, Texas Tech University Derek Oler, Texas Tech University Ming Zhou, DePaul University 5.6 – Teaching and Curriculum Accounting – 1.5CH Developing a Plan to Improve Performance in the First Intermediate Accounting Class: The Process and Recommendations Mary E. Phillips, Middle Tennessee State University Rebecca A. Foote, Middle Tennessee State University Terry J. Ward, Middle Tennessee State University Paula B. Thomas, Middle Tennessee State University Online Accounting Education vs. In-Class Delivery: Does Course Level Matter? Clement C. Chen, University of Michigan – Flint Keith T. Jones, University of North Alabama Keith Moreland, University of Michigan – Flint * indicates the author is a Ph.D. student

2012 Southeast Region Meeting

Preliminary Program