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Midwest Region Meeting American Accounting Association April 7-9, 2005 St. Louis , Missouri |
Meeting Info | Program | Hotel Info | Registration Info
Preliminary Program
Thursday, April 7, 2005
9:15 am – 3:30 pm CPE Workshop: Boeing Tour includes tour of Boeing Plant
4:00 pm – 7:30 pm Exhibits are Open
5:30 pm – 7:30 pm Welcome Reception in Exhibit Hall
Friday, April 8, 2005
7:00a.m. - 8:30 a.m. Breakfast in Exhibit Hall
8:30 a.m. - 10:00 a.m.Concurrent Sessions
1A Current Activities at the FASB (Public Interest)
Moderator: Dennis Gaffney, University of Illinois at Springfield
Speaker: Katherine Schipper
1B Teaching Accounting with Online and Other Technology (Teaching and Curriculum)
Moderator: Jeffrey Kantor, University of Windsor
10:00 a.m. - 10:30 a.m. Coffee break in Exhibit Hall
Session 2: Concurrent sessions
10:30 a.m. - 12:00 noon
2A Behavioral Issues around Resource Decisions (Accounting Behavior and Organizations)
Moderator: Keith Harrison, Truman State University
The Effects of Counterfactual Reasoning on Resource Allocation Decisions by Erick G. Valentine, Kansas State University.
Does Formalization Of The Budgeting Process Enhance Altruistic Behaviors? by Harold T. Little, Jr. Western Kentucky University.
Are Certified Accountants Working In Industry More Ethical Than Other Managers? : An Evaluation Of Moral Intention During The Annual Budgeting Process by Rebekah Sheely Heath, Emporia State University and James F. Brown, Jr. University of Nebraska – Lincoln.
2B Simulations, Computerized Exams and Databases (Teaching and Curriculum)
Moderator: Carol Normand, University of Wisconsin
Use Of A Management Simulation In A Financial Accounting Class: A Description Of A Tool To Teach Financial Accounting, David L. Johnson, University of St Thomas.
Integrating The Financial Accounting Research System Into Intermediate Accounting Deborah F. Beard, Ph.D, CMA, Southeast Missouri State University and Matthew Notbohm, MBA, CPA, Southeast Missouri State University.
Accounting Studentsf Reactions To, And Performance On, Computer-Based Exams, Barbara J. Eide, University of Wisconsin – La Crosse, and Donna K. Dietz, North Dakota State University.
Incorporating Components Of Database Research And Simulations Into Your Accounting Courses, Bonnie M. Moe, University of Illinois at Springfield and David Olson, University of Illinois at Springfield.
2C Valuation and Accounting Information (Financial Accounting and Reporting)
Moderator: Mary Ann Hofmann, Andrews University
From Private To Public: The Hidden Cost Of Venture Capital And The Credibility Of Accounting Information, Daniel A. Cohen, University of Southern California, and Nisan Langberg, University of Houston,
Predictive Ability Of The Valuation Allowance For Deferred Tax Assets, Do-Jin Jung, West Texas A&M University,
Value Relations With Endogenous Investment, Gerald A. Feltham, University of British Columbia, and Martin G. H. Wu, University of Illinois;
2D Research on Accounting Standards (Financial Accounting and Reporting)
Moderator: Dawn Hukai, University of Wisconsin- River Falls
Pension Accounting Standard Setting, Bonnie K. Klamm, North Dakota State University and Roxanne M. Spindle, Virginia Commonwealth University,
The numbers game: How do managers compensated with stock options meet analystsf earnings forecasts? Mark P. Bauman, University of Wisconsin-Milwaukee, Kenneth W. Shaw University of Missouri- Columbia, Mike Braswell, University of Missouri, Columbia
Do Restatements Change Bankruptcy Predictions? Zane Swanson, Emporia State University, John Theis, Columbus State University, and Richard Green, University of the Incarnate Word
2E ProBono Tax Programs (American Taxation Association)
Moderator: Christine Bauman, University of Wisconsin- Milwaukee
2F Assessment and Accreditation: An Opportunity to Share Ideas and Experiences:
Moderator: John Elfrink, Central Missouri State University
12:15 pm - 1:45 p.m. Lunch
James E. Brown, Audits and Accounting Quality Control Partner, BKD, LLP
Presentation of Awards:
Best Paper
Best PhD student Paper
Best Teaching and Curriculum Paper
Creative Contributions to Accounting Education
Session 3: Concurrent sessions
2:00 pm - 3:30 p.m.
3A Tidbits (Teaching and Curriculum)
Moderator: Joann Segovia, Minnesota State University Moodhead
Auditing Curriculum Innovation: PwCfs Alchemy Inc, Srini Ragothaman, University of South Dakota-Vermillion.
Forensic Accounting: An Integrative Approach, Vairam Arunachalam,University of Missouri-Columbia.
It's a Bummer - A Taxing Project, Betty Harris, Missouri Southern State University.
Cost Accounting In The Tax Preparation Business- Ameritax Tax Service: A Teaching Case, Michael Brown, Millikin University.
A Reformulation of Conventional Compound Interest Formulae from Four Equations to Two Equations, Thomas Craig, Illinois State University.
Gap, Inc. and The Limited, Inc.: An Introduction to Financial Statement Ratio Analysis, Dawn Hukai, University of Wisconsin – River Falls.
3B Using Technology (Teaching and Curriculum)
Moderator: Ann Ownby Hicks, North Park University
A Successful Stand Alone gBridgeh Course, Joann Segovia, Minnesota State University Moorhead, James Hansen, Minnesota State University Moorhead and Lee Dexter, Minnesota State University Moorhead,
Developing a Hybrid On-Line Accounting Principles Course, Paul J. gJeph Robertson, Henderson State University and Renae K. Clark, Henderson State University,
The Use of Computer-Assisted Auditing Techniques in the Auditing Course: Further Evidence, Frank J. Coglitore, University of St. Thomas, and Diane M. Matson, University of St. Thomas,
The Impact of An Accounting Information Systems Emphasis on Accounting Graduates: An Exploratory Analysis, Joel M. Strong, Ph.D., St. Cloud State University,; Kris Portz, Ph.D., St. Cloud State University and Bruce Busta, Ph.D. St. Cloud State University
3C Earnings Management (Financial Accounting and Reporting)
Moderator: Hank Davis, Eastern Illinois University
The Association Between Environmental Uncertainty and Earnings Management: Empirical Evidence, Dipankar Ghosh, University of Oklahoma and Lori Mason-Olsen, University of Northern Iowa,
Income Smoothing, External Monitoring, and Managerial Entrenchment: Japanese Evidence, Kee-Hong Bae, Korea University, Sandra Ho, Concordia University, and Jeong-Bon Kim, The Hong Kong Polytechnic University.
Evidence of earnings management: the effects of EPS, firm size, and industry competition, Fu-Jen Hsiao, University of Texas at Arlington,
3D Audit (Auditing)
Moderator: William Svihla, Indiana State University
An Analysis of the Impact of Locus-of-Control on Internal Auditor Job Performance and Satisfaction, Dennis M. Patten, Illinois State University,
Independent Financial Experts: From Wished-For To Wistful Thinking, Ashley Burrowes, Ph.D., University Of Wisconsin - La Crosse, and Ann Hendricks, Ph.D, University Of Wisconsin - La Crosse.
3E Ethics & History (History and International Accounting)
Moderator: John Rush, Illinois College
Human Failings Behind Corporate Collapses: Accountants And Business Executives Repeating History, Alan Reinstein, Wayne State University, Stephen R. Moehrle, University of Missouri-St. Louis, and Jennifer Reynolds-Moehrle, University of Missouri-St. Louis,
Team Learning And Communication: Ethics Discussions Across The Global Information Highway, Lucia Peek, Western Illinois University, Maria Roxas, Central Connecticut State University, George Peek, Western Illinois University, Huguette Blanco, UniversiteL Laurentienne, Yves Robichaud, UniversiteL Laurentienne, Egbert McGraw, UniversiteL de Moncton, Blanca E. Covarrubias, Salazar Universidad Autonoma de Nuevo, Leon, and Jose Nicolas Barragan, Codina Universidad Autonoma de Nuevo Leon.
Accounting Records In The Journal And The Ledger Of A Venetian Merchant During The First Half Of The Fifteenth Century, Alvaro Martinelli, Appalachian State University,
3F Tax (American Taxation Association)
Moderator: Bambi Hora, University of Central Oklahoma
Donating Automobiles To Charities: An Update, Larry R. Garrison, University of Missouri-Kansas City, and Richard Cummings, University of Wisconsin-Whitewater.
Tax Education through Service-Learning Program: Reach out to non-filers who speak English as a second language, Charles J. Gnizak, Fort Hays State University,
Yield To Maturities And Cash Flow Differences Between Tips, Series I Bonds, And Fixed Coupon Rate Securities , Steven J. Carlson, U. of North Dakota,; Kenneth A. Hansen, U. of North Dakota and James Haskins, U. of North Dakota
3:30 pm - 4:00 p.m. Coffee break in Exhibit Hall
4:00 pm - 5:30 p.m.
Session 4: Concurrent Sessions
4:00 -5:30p.m.
4A Managerial (Management Accounting)
Moderator: Lakshmy Sivaratnan, Johnson County Community College
Bank Ceo Bonuses And Income Management, William B. Joyce, Eastern Illinois University,
The Relationship Between Stated Customer Focus In Mission Statements And Financial Performance Roberta Humphrey, University of Mississippi and Judith Cassidy, University of Mississippi,
A Model for Managing a Companyfs Debt, William A. Ogden, Jr., University of Wisconsin – Eau Claire and Michael Wilson, University of Wisconsin – Eau Claire.
4B Presentations of T & C Best Paper and Creative Contributions to Accounting
Education (Teaching and Curriculum)
Moderator: Sandra Fleak, Truman State University
A Case in Financial Analysis of a Failing Company , James P. Jennings, St. Louis University, and Eleanor G. Henry, Southeast Missouri State University.
Developing and Utilizing FARS Projects in Accounting Courses , George Sanderson, Minnesota State University- Moorhead, Joann Segovia, Minnesota State University- Moorhead, and Lee Dexter Minnesota State University- Moorhead.
Assessing Student Learning and Growth Through Audit Risk Simulations, Brian Green, University of Michigan-Dearborn, and Thomas Caldron, University of Akron.
Utilizing Service-Learning in Accounting Programs, Kelley Still, Ph.D., Drury University, and Penny Clayton, Ph.D., Drury University.
4C Implications of Auditing and Insider Trading (Financial Accounting and Reporting)
Moderator: Mark Kohlbeck, University of Wisconsin- Madison
The Implications of Receiving a Going Concern Audit Opinion for Future Profitability and Stock Returns, Peter R.W. Demerjian, University of Michigan.
Determinants Of Weaknesses In Internal Control Over Financial Reporting And The Implications For Earnings Quality, Jeffrey Doyle, University of Utah, Weili Ge, University of Michigan, Sarah McVay, New York University.
Why Insiders in Some Firms Are More Inside Than Those in Others? Cross-Sectional Determinants and Effects of Insider Purchase Profitability, Yong (George) Yang, Northwestern University.
4D Audit (Auditing)
Moderator: Debra McGilsky, Central Michigan University
The Decomposition of Management Fraud Schemes: Analyses and Implications, Lei Gao, University of Kansas and Rajendra P. Srivastava, University of Kansas
The Problem of False Negative Results in the Use of Digit Analysis, Mark Linville, Kansas State University
Quantifying Legal Risk, Kevin Johnson, Emporia State University, Zane Swanson, Emporia State University
4E Profession Update: American Jobs Creation Act of 2004 (American Taxation Association)
Moderator: Marty Wartick, University of Northern Iowa
Reception
SATURDAY, April 9
7:00am – 8:15am Breakfast Business Meeting
Speaker: Jane Mutcher- President, American Accounting Association
Session 5: Concurrent Sessions
8:30 - 10:00a.m.
5A Current Research Issues in Financial Accounting (Financial Accounting and Reporting)
Moderator: Roger Lewis, St. Cloud State University
Speaker: Jim Wahlen, Indiana University
5B Professional Issues (Teaching and Curriculum)
Moderator: James Hansen, Minnesota State University-Moorhead
Assessment of Internship Experiences: An Opportunity To Share Best Practices, Deborah F. Beard, Ph.D, Southeast Missouri State University.
Does Quantity Education Equal Quality Education? Another Look at the 150-Hour Requirement, Curtis Gustafson, South Dakota State University.
Analyzing the Factors Relevant to Studentsf Estimations of the Benefits and Costs of the Accounting Profession, Clement Chen, Ph.D. University of Michigan – Flint, Keith T. Jones, Ph.D., Eastern Kentucky University, D. David McIntyre, Ph.D. Mercer University.
Student Attitude of Accounting as a Profession: Can the Video gTakinf Care of Businessh Make a Difference? Sheri L. Erickson, Minnesota State University Moorhead.
5C Tax (American Taxation Association)
Moderator: Nanne Olds, Nebraska Wesleyan University
Tax Research Self-Efficacy and Performance, Dennis Schmidt, University of Northern Iowa and Rex Karsten, University of Northern Iowa.
The Stability Of Revenues In British Columbia, Moses Acquaah, University of North Carolina at Greensboro, and Alexander M. G. Gelardi, University of St. Thomas.
5D Audit (Auditing)
Moderator: Srini Ragothaman, University of S. Dakota- Vermillion
Changes In Audit Committee Financial Expertise, Mike Braswell, University of Missouri-Columbia, and Elaine Mauldin, University of Missouri-Columbia,
The Effect of Fewer Big Audit Firms on Audit Fees: The Case of Arthur Andersen Collapse, Magdy Farag, Kent State University,
Learning by Doing and Audit Quality, Paul J. Beck, University of Illinois, and Martin G. H. Wu, University of Illinois,
5E Managerial (Management Accounting)
Moderator: Bill Cummings, Northern Illinois University
Product Development And Cost Management Using Target Costing: A Discussion And Case Analysis, Mehmet C. KocakuNla^h, Ph.D. University of Southern Indiana, A. David Austill, LL.M., J.D., M.B.A. Union University.
Implementing Activity-Based Costing In The Construction Industry, Aaron Thornhill,University of Southern Indiana, Brian L. McGuire, University of Southern Indiana, Mehmet C. Kocakulah, University of Southern Indiana.
The Balanced Scorecard from the Perspective of Employees: Are They Buying It? Clement C. Chen, Ph.D., University of Michigan – Flint, Keith T. Jones, Ph.D., Eastern Kentucky University.
10:00 - 10:15am Coffee Break
Session 6: Concurrent Sessions
6A How to Get Published
Moderator: Carl Popelka, University of Wisconsin- River Falls
Speaker: Dan Simunic
6B General Education (Teaching and Curriculum)
Moderator: Vonda Post, Northwestern College
Student Anonymity via Bar Codes: A Method for Reducing Identity-Based Bias in Grading, John F. Cowling, Indiana University East, and Haeran Jae, University Of Kentucky,
Using Concept Mapping in a Managerial Accounting Class, Thomas A. Shimerda, Creighton University.
Using Vark To Investigate Learning Preferences Of Students In Advanced Accounting, , Lloyd G. Sage, Governors State University & Judith A. Sage, P, Sage & Sage.
How Much Help, is Too Much Help?: An Experimental Investigation of the Use of Check Figures and Solution Manuals in Teaching Intermediate Accounting, Tim M. Lindquist, The University of Northern Iowa, & Lori Olsen, The University of Northern Iowa.
6C Voluntary Disclosures (Financial Accounting and Reporting)
Moderator: Kevin DenAdel, Central College
The Influence of Audit Committee Oversight on Corporate Disclosure Quality, Liu, M.H. Carol, State University of New York at Buffalo.
Has Regulation G Reduced Misleading Non-GAAP Earnings Disclosures? Evidence from the Business Service and Computer Industries, Han Yi, Michigan State University.
Firm Growth and Disclosure: An Empirical Analysis, Xu, Xiumin, University of Missouri, Inder Khurana , University of Missouri and Raynolde Pereira, University of Missouri.
6D IS (Information Systems)
Moderator: Frank Gersich, Monmouth College
Factors Affecting Generalized Audit Software Usage, Deborah Wehner, Horace Mann Educators, and Carol M. Jessup, University of Illinois at Springfield,
gCan Automatic Teller Machine Investment Improve Bank Cost Efficiency?h Shin Y. Hung, National Chung Cheng University, Chin S. Ou, National Chung Cheng University and Fang C. Liu, National Chung Cheng University.
Does the Long-Term Performance of Firms Appointing New CIOs Match Market Expectations? Ashraf Khallaf, University of Southern Indiana, and Terrance R. Skantz, Florida Atlantic University.