American Accounting Association

2012 Southeast Region Meeting

APRIL 12–14, 2012  •  SAVANNAH, GEORGIA
Call for SubmissionsRegistrationHotel InformationMeeting Program

Preliminary Program

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

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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