American Accounting Association 2006 Midwest Region Meeting March 30 – April 1 Chicago, Illinois

Meeting Information | Registration Information | Hotel Information

Preliminary Program

Thursday, March 30, 2006

9:30 am – 4:30 pm	CPE Workshop: Hawthorne Race Course (Please note: Due to a change in the racing schedule, there will be no live racing that day. The tour will be as indicated, but only simulcast racing will be available.)
4:00 pm – 7:30 pm	Exhibits are Open
5:30 pm – 7:30 pm	Welcome Reception in Exhibit Hall

Friday, March 31, 2006

7:30 am – 8:30 am	Breakfast in Exhibit Area
8:00 am – 9:40 am	Session 1: Plenary Session Current Activities at the FASB Speaker: Katherine Schipper, Financial Accounting Standards Board
9:40 am – 10:20 am	Coffee Break in Exhibit Area Forum Papers (1)  Does Graph Design Matter to CPAs and Financial        Statement Readers? Deanna Oxender Burgess, Florida Gulf Coast University; William N. Dilla, Iowa State University; Paul John Steinbart, Arizona State University. (2)  Auditors' Performance Evaluations: An Experimental       Analysis of the Effect of Initial Impressions and Task-        Specific Experience on Information Later Recalled Keith T. Jones, Illinois State University; Steven C. Hunt, Western Illinois University; Clement C. Chen, University of Michigan ? Flint.     ` (3)  Tax Refunds on Overstated Earnings: Are Firms        Benefiting Twice? Natalie Tatiana Churyk, Northern Illinois University; Katrina L. Mantzke, Northern Illinois University. (4)  Accounting Internationalization in Germany: The Case        of DAX-30 Companies Eva K. Jermakowicz, University of Southern Indiana; Ingeborg Wulf, University of Oldenburg. (5)  Impact Of Unethical Behavior On Corporate Activities        And Financial Outcomes Dean Elmuti, Eastern Illinois University; Henry H. Davis, Eastern Illinois University. (6)  Analysis of the Treasury Report on Return-Free Tax        Systems Larry R. Garrison, University of Missouri-Kansas City. (7)  Corporate Divisions: Two research articles with different        paradigmatic approaches Charles E. Stahl, Madonna University; Kevin West, Madonna University; Greg Dunning, University of Windsor. (8)  The Integration of Financial and Managerial Concepts        within a One-Semester "Survey of Accounting" Course John S. Rush, Illinois College. (9)  Factors Associated with the Duration of Completing a       Baccalaureate Degree in Accounting: Freshman versus       Transfer Students C. T. Chen, Northeastern Illinois University; Myung-Ho Yoon, Northeastern Illinois University; Thomas Krissek, Northeastern Illinois University. (10)  Considering Non-Traditional Doctoral Degrees from          Regionally Accredited Universities to Address the          Shortage of Accounting Doctorates Anthony G. Aguayo, Argosy University; Kathleen K. Roth, Argosy University. (11)  Does Writing Improve? Michael H. Brown, Millikin University.
10:20 am – 12:00 noon	Session 2: Concurrent Sessions 2A Discrimination and Corporate Responsibility (Public Interest) Moderator: Rebecca Shortridge, Northern Illinois University Age Discrimination in Hiring Sid R. Ewer, Missouri Sate University. The Experience of African-American Financial Professionals in the Twin Cities Michael Wilson, University of Minnesota. Non-Audit Fees, Auditor Independence and Auditor Litigation Hua-Wei Huang, Diwan College of Management; Chih-Chen Lee, Northern Illinois University; Ena Rose-Green, Southern Illinois University Edwardsville. An Empirical Investigation of the Relationship between Corporate Social Responsibility and Executive Compensation: U.S. versus Canada Lois S. Mahoney, Eastern Michigan University; Linda Thorne, York University; Donna Bobek, University of Central Florida. 2B Business Combinations (Financial Accounting and Reporting) Moderator: Mary Ann Hofmann, Andrews University Goodwill Testing and Earnings under SFAS 142 Cynthia Jeffrey, Iowa State University; Arnold R. Cowan, Iowa State University; William N. Dilla, Iowa State University. Market Reaction to Accounting Regulatory Changes: Adoption of SFAS 142 Stephen C. Gara, Drake University. The Effect of SFAS No. 141 on the Transparency of Business Combination Reporting: Evidence from the Initial Year of Implementation Natalia Mintchik, University of Missouri-St. Louis. Consolidations Revisited David W. Cornell, University of Missouri-Kansas City; Gregory Bushong, University of North Carolina at Asheville. 2C Fraud, Ethics, Equity and Partnerships (Taxation) Moderator: Gregg Woodruff, Western Illinois University The O'Hearns: (A) Estate Planning in the Presence of Long-term Care Considerations, and (B) A Case of Medicaid Fraud? David O'Bryan, Pittsburg State University; Rebekah Sheely Heath, Pittsburg State University; Jeffrey J. Quirin, Wichita State University. Ethics Standards for the Professional Tax Practice: New Developments and Regulations Cynthia E. Bolt, The Citadel. Effect of Various Alternative Minimum Tax Components on Horizontal Equity Peter J. Westort, University of Wisconsin Oshkosh. International Partnership Taxation: An In-depth Analysis of the Unresolved Issues James P. Trebby, Marquette University; Mr. Martin Kamenski, PriceWaterhouseCoopers LLP. 2D SOX and Assessing Risk (Auditing) Moderator: Ranjani Krisnan, Michigan State University e A New Approach to Assessing Materiality Rebecca L. Rosner, Long Island University ? C.W. Post Campus; Christie L. Comunale, Long Island University ? C.W. Post Campus; Thomas R. Sexton, Stony Brook University. Audit Committee Responsibilities - Post Sarbanes-Oxley Annemarie K. Keinath, Indiana University Northwest; Judith C. Walo, Central Connecticut State University. CARVER + Shock: An Alternative ERM Risk Assessment Tool George Peek, Western Illinois University; Lucia Peek, Western Illinois University. Legal Damages and Their Effect on the Auditor's Efforts Lynda Thoman, Purdue University. 2E Transparency and Analyst Forecasts (Financial Accounting and Reporting) Moderator: Brian Patrick Green, University of Michigan - Dearborn Sarbanes-Oxley: Unintended Consequences for Small Firms Allan Graham, University of Rhode Island; Bing-Xuan Lin, University of Rhode Island; David Michayluk, University of Technology, Sydney; Pamela Stuerke, University of Rhode Island. Understanding the Biases in Analyst Forecasts Thomas D. Dowdell, Jr., North Dakota State University. Continuous versus Categorical Bond Ratings: the Role of Analysts' Forecasts in Bond Pricing Yanling Guan, London Business School. 2F Curriculum and Assessment Issues (Teaching and Curriculum) Moderator: Carl Polpelka, University of Wisconsin - River Falls Factors Associated with Students' Performance in Advanced Accounting and Auditing:An Empirical Study in a Public University Ring Chen, Northeastern Illinois University; Mostafa M. Maksy, Northeastern Illinois University; Lin Zheng, Northeastern Illinois University. Assessing Learning in the Accounting Curriculum with Multiple Measures Dawn Hukai, University of Wisconsin ? River Falls. A Series of Formative Classroom Assessment Techniques Used in Accounting Principles Courses David L. Crawford, University of Minnesota ? Crookston. Who Will Teach Tomorrow's Accountants? Gadis J. Dillon, Oakland University.
12:15 pm – 1:45 pm	Lunch Program Speaker: William G. Holland, Auditor General, State of Illinois Presentation of Awards
2:00 pm – 3:40 pm	Session 3: Concurrent sessions 3A Tax Update This session will discuss significant changes in the tax law enacted this past year. Panel members will focus on the following three topics: mandatory e-filing for large corporations, the domestic production activities deduction of Sec.199, and the impacts of Section 404 of Sarbanes-Oxley on Corporate Tax Departments. Moderator: Kate Mantzke, Northern Illinois University Panelists: John Bennecke, Deloitte-Chicago office                  Brian Morgan, Deloitte-Chicago office                  Maggie Zellers, Deloitte-Chicago office   3B Advanced Placement Panel Moderator: Natalie Tatiana Churyk, Northern Illinois University Panelists:  Beth B. Kern, Indiana University at South Bend                   Gail Hoover, Rockhurst University   3C Editor's Panel This panel is designed to provide information about each journal. Panel members will discuss such areas as the journal's editorial philosophy, the review process, and improving the publishability of manuscripts. Moderator:  Brian Green, University of Michigan-Dearborn Panelists: Tim Fogarty, Case Western Reserve University-Issues in         Accounting Education Cynthia Jeffrey, Iowa State University-Research on         Professional Responsibility and Ethics in Accounting Dennis Bline, Bryant University-Global Perspectives on         Accounting Education 3D Core Competency (Teaching & Curriculum) Moderator: Michael Brown, Millikin University An Active Learning Exercise and the AICPA Core Competency Framework Survey Judith A. Sage, University of Illinois at Springfield; Lloyd G. Sage, University of Illinois at Springfield. Using Stakeholder Perceptions of Relative Importance to Prioritize the AICPA Core Competencies Sharon K. Garvin, Wayne State College. The State of Teaching Accounting Information Systems Revisited: A Case for the Second Course Gary B. McCombs, Eastern Michigan University; Mohsen Sharifi, California State University ? Fullerton. A Report on CIMA Students' Perceptions of the Use of Case Studies in Developing Key Competencies Sidney Weil, Lincoln University; Anna Rose, Southern Illinois University; Trevor Hassall, Southern Illinois University; John Joyce, Sheffield Hallam University. 3E Exhibitor's Presentation  Moderator: Ann Ownby Hicks, North Park University Gleim Publications, John L. Carkeet IV Topic Title: Gleim's Academic Site Licenses Bisk Education, Leonard Allen Topic Title: New Academic Site License program available                   for free to all academic professors and instructors                   to help students prepare for the CPA Exam. Prentice Hall, John T. Wannemacher Topic Title: How Accounting is Driving Change in Business                      Financial Accounting 1/e by Jane Reimers. McGraw Hill-Irwin, Liz Wannemacher Topic Title:  Kaplan CPA Review Simulations for use with: Intermediate Accounting, 4e, Spicleland,Sepe,Tomassini Auditing and Assurance Services, 2e, by Louwers,                         Ramsay, Sinason and Strawser; Advanced Accounting, 8e, by Hoyle, Schaefer, Doupnik; Principles of Taxation, 2007e, by Jones
3:40 pm – 4:00 pm	Coffee Break in Exhibit Area
4:00 pm – 5:40 pm	Session 4: Concurrent Sessions 4A Belief Revision and Evidence (Accounting, Behavior and Organizations) Moderator: Moderator: Keith Harrison, Truman State University The IT Productivity Paradox as Evidence of the Modern Managerial Revolution Natalia Mintchik University of Missouri-St. Louis. The Effect Of Virtual Collaboration Technology On The Belief Revision Of Teams Jennifer L. Blaskovich, Saint Louis University. Examining Continuous Assurance Mitigation Effects on the Belief Revisions of Non-professional Investors: A Multi-Sample Approach Robert Pinsker, Old Dominion University; Bryan Church, Georgia Tech University. An exploration of the effects of procedural justice perceptions of a gainsharing plan on motivation and work effort Frances A. Kennedy, Clemson University; James M. Kohlmeyer, III, East Carolina University. 4B Cases (Teaching & Curriculum) Moderator: Barbara Eide, University of Wisconsin-Lacrosse Dexter Buys A Surfboard: An Exploratory Study Of The Impact Of A Classroom Activity And A Reflection Paper On Student Perceptions Of The First AIS Course Carol J. Normand, University of Wisconsin ? Whitewater. Resource Consumption Accounting: An Education Case Sally A. Webber, Northern Illinois University. A Cost-Accounting Community-Based-Learning Project Laura Jean Kreissl, University of Wisconsin-Parkside; David Lewis, Kenosha Water Utility; Sueann Edenhofer, Community Education Connection; Robert Blagg, University of Wisconsin-Parkside; Megan, O'Donnell, University of Wisconsin-Parkside; Sara Painter, University of Wisconsin-Parkside; Dipen Shah, University of Wisconsin, Parkside. 4C Cash Flow, Accruals & Earnings Management (Financial Accounting and Reporting) Moderator: Natalie Tatiana Churyk, Northern Illinois University An Alternative Measure of Discretionary Accruals to Detect Intentional Earnings Management Salma Ibrahim, Dominican University. Predicting Cash Flows Related to Defined Benefit Plan Contributions Thomas D. Dowdell, Jr., North Dakota State University; Bonnie K. Klamm, North Dakota State University; Roxanne M. Spindle, Virginia Commonwealth University. Cash Flow Management and Its Market Pricing Rania R. Zhang, University of Colorado at Boulder. 4D Corporate Governance and Fraud (Auditing) Moderator: Jennifer Reynolds-Moehrle, University of Missouri--St. Louis An Examination of Firms Charged with Medicare and Medicaid Fraud: Does Corporate Governance Matter? Susan E. Cammack, Washburn University. The Effects of the SEC's Accounting and Auditing Enforcement Releases on the market response to earnings information Joon S.Yang, University of Minnesota Duluth; Jerry W. Lin, University of Minnesota Duluth; Ehsan H. Feroz, University of Washington, Tacoma. The Expectation Gap: Auditors' and Investors' Perceptions of Auditors' Fraud Detection Responsibilities Stephen A. Butler, SB Resarch; Bart H. Ward, Oklahoma City University; Mark F. Zimbelman, Brigham Young University. A Comprehensive Structure of Corporate Governance in the 21st Century Manuel A. Tipgos, Indiana University Southeast; Thomas J. Keefe, Indiana University Southeast. 4E Multinational Issues (International Accounting) Moderator: Larry Garrison, University of Missouri-Kansas City Individual Investors' Attitudes Involving U.S. Stock Exchange Listing Requirements for Foreign Entities John E. McEnroe, DePaul University; Mark Sullivan, DePaul University. UK Multinationals' Effective Use of Financial Currency-Hedge Techniques: A Firm-Specific Approach to Estimating and Explaining Foreign Exchange Exposure Stephen D. Makar, University of Wisconsin Oshkosh; Stephen H. Huffman, University of Wisconsin Oshkosh. Bank Relations and Security Analyst Forecasts among Japanese Firms Kentaro Koga, University of Illinois at Urbana-Champaign; Satomi Uchino, Waseda University. Enterprise Resource Planning (ERP) and Implementation Woes: Why Companies Don't Fully Benefit from Their Systems Mehmet C. Kocakulah, University of Southern Indiana; Brian L. McGuire, University of Southern Indiana; Kelly D. Huff, Tri-State Milling. 4F Teaching and Thinking about Ethics (Teaching & Curriculum, Public Interest) Moderator: Nanne Olds, Nebraska Wesleyan University Student Ethics: Religiosity as a Predictor of Honesty D'Arcy Becker, University of Wisconsin-Eau Claire; Susan Haugen, University of Wisconsin-Eau Claire; Ingrid Ulstad, University of Wisconsin-Eau Claire. Ethical Decision Making in Principles of Accounting: Moving Students from Simply Following the Rules Toward Making Ethical Choices Jeanne M. David, University of Detroit Mercy; Patrick T. Wirtz, University of Detroit Mercy. Ethical Development: A Cognitive Approach to Business Ethics Jim Thomas, Indiana University Northwest. Recognizing the Dilemma Of Truth in Accounting Mohamed E. Bayou, University of Michigan-Dearborn; Alan Reinstein, Wayne State University.
6:00 pm – 7:30 pm	Reception

Saturday, April 1, 2006

7:30 am – 8:00 am	Breakfast Business Meeting
8:00 am – 8:50 am	Speaker Judy Rayburn, President, American Accounting Association
9:00 am – 10:40 am	Session 5: Concurrent Sessions 5A International Accounting Updates Moderator: Manny Tipgos, Indiana University Southeast Panelists: Norllin Rueschhoff, Notre Dame University                  Bruce Behn, University of Tennessee   5B Internal Audit Panel Change in the internal audit profession, including the demand for internal audit professionals, internal audit education and the support of the Institute of Internal Auditors for internal audit courses and programs. Moderator: James Hansen, Minnesota State University                     Moorhead Panelists: Dick Andersen, PricewaterhouseCoopers                  Kurt Reding, Protiviti (formally of Pittsburg State                                    University)                  Sri Ramamoorti, Grant Thornton (member of the                                    IIA Academic relations committee) 5C Forensic Accounting and Fraud Investigation Panel Moderator: George Peek, Western Illinois University "White collar crime" and the ways to educate our future business leaders in the methods and techniques used to recognize and investigate financial frauds. Panelist: Carol Normand, University of Wisconsin-Whitewater Chih-Chen Lee, Northern Illinois University Ben Randolph, Grand Rapids Community College Kelly Pope, KPMG LLP-Forensic Services   5D What's Next for Business Partners? Where is the Profession Headed? How has Sarbanes Oxley impacted business partners?  Have work relationships changed?  How has the skill set of accountants changed?  Where is the profession headed?   How does this affect what we teach and how we design our research? This session will present research results on the impact of SOX on management accountants. The panel will include the research team and two corporate speakers who will talk about their experience with SOX.  The session will be highly informative and has major implications for accounting education and accounting research.  There will be ample time for questions and discussion. Moderator: Gary Siegel, School of Accountancy and MIS,                     DePaul University Panelist: James E. Sorensen, School of Accountancy, University of            Denver Sandra Richtermeyer, Xavier University Jeffrey C. Thomson, VP - Research & Practice Development,             IMA Corporate executive (TBA) Corporate executive (TBA)
10:40 am – 11:00 am	Coffee Break
11:00 am – 12:40 pm	Session 6: Concurrent Sessions 6A Information, Cost Control and Performance (Management Accounting) Moderator:  Gail Hoover, Rockhurst University Performance Incentive Plans: The Role of Earnings Persistence Alka Arora, University of Wisconsin-Whitewater; Pervaiz Alam, Kent State University. How Six Sigma Can Cut Cost and Increase Competition in the Service Industry: A Case Study Brian L. McGuire, University of Southern Indiana; Mehmet C. Kocakulah, University of Southern Indiana; Michael Barley, University of Southern Indiana. An Information System Selection Using a Fuzzy Set Approach Wikil Kwak, University of Nebraska at Omaha. Profits, Revenues and Cost Structure in the Airline Industry. A Comparison of Southwest Airlines to Selected Competitor Carriers: An Inventory Turnover Success Story Sid R. Ewer, Missouri State University; Richard D. Houts, Missouri State University; Angela Thomas, Missouri State University. 6B Disclosure and Intangible Assets (Financial Accounting and Reporting) Moderator: Steve Moehrle, University of Missouri St. Louis A New Method to Estimate the Value of Intangible Assets Meng-Yuh Cheng, Feng Chia University; Tzy-Yih Hsiao, Feng Chia University; Gene C. Lai, Washington State University; Jer-Yan Lin, Feng Chia University. Voluntary Disclosure Strategy around Lockup Expirations: Evidence from Management Forecasts Yonca Ertimur, Stanford University; Ewa Sletten, Northwestern University; Jayanthi Sunder, Northwestern University. 6C Classroom Exercises (Teaching & Curriculum) Moderator: Joel Strong, St. Cloud State University Creating In-Class Mastery Exercises Using Excel's Conditional Formatting David L. Johnson, University of St. Thomas. Using a Worksheet Approach to Deferred Tax Calculations to Assist Student Learning in Intermediate Accounting Wendy A. Duffy, Illinois State University. Personalized Assignments in a Large Lecture Introductory Accounting Class Fred Jacobs, Michigan State University. 6D Accounting History and Corporate Governance (History, Government and Nonprofit) Moderator: Larry Davis, Michigan Technological University The First Books on Investing in the United States of America Joel E. Thompson, Northern Michigan University. Evolution of Accounting Education Crystal D. Gifford, Argosy University; Robert Rabidoux, Arogsy University. Corporate Governance in Religious Organizations: A Study of Current Practices in the Local Church Raymond J. Elson, Valdosta State University; Susanne O'Callaghan, Pace University;John P. Walker, Queens College (NY) Debt?Related Derivatives, US State Governments, and Evolving Financial Reporting Standards Louis J. Stewart, Kean University. 6E Technology in the Classroom (Teaching & Curriculum) Moderator: Henry Davis, Eastern Illinois University Bloom's Taxonomy and Alternative Formats of Accounting Online Courses: Analysis Based on Students' Characteristics and Perceptions Edgard B. Cornachione, Jr., University of Illinois at Urbana-Champaign. Teaching Technology and Using Technology to Teach: A Review of the Literature Sheri Erickson, Minnesota State University Moorhead; Joann Segovia Minnesota State University Moorhead. Introducing Accounting Educators to Merlot (Multimedia Educational Resource for Learning and Teaching Online) Susan M. Moncada, Indiana State University; Carol M. Jessup, University of Illinois at Springfield; Ingrid Ulstad, University of Wisconsin ? Eau Claire. Incorporating Enterprise Systems in Your Classes Bonnie Klamm, North Dakota State University; Joann Segovia, Minnesota State University Moorhead.

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