American Accounting Association 47th 2007 Midwest Region Meeting April 12-14, 2007 Hyatt Regency — St. Louis, Missouri

Registration Information | Hotel Information | Program

Program

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 in red.

Thursday, April 12, 2007

12:00 pm – 4:30 pm	CPE Workshop: Accounting Missouri Botanical Gardens-Monsanto Research Center.
4:00 pm – 7:30 pm	Exhibits are Open
5:30 pm – 7:30 pm	Welcome Reception in Exhibit Hall

Friday, April 13, 2007

7:30 am – 8:30 am	Steering Committee Breakfast Breakfast in Exhibit Area
8:00 am – 9:40 am	Session 1: Plenary Session Accounting Current Activities at the FASB Speaker: G. Michael Crooch Appointed to a 5 year term with FASB in July 2000
9:40 am – 10:20 am	Coffee Break in Exhibit Area Forum Paper Sessions Global Taxation: An Analysis of Proposals and U. S. Response Larry Garrison, University of Missouri- Kansas City The Impact of Investor Sentiment on Market Behavior: An Evaluation of Trends in NBA Betting Markets Rebecca Shortridge, Northern Illinois Univeristy; Norman H. Godwin, Auburn University; Kimberly G. Key, Auburn University The Value Relevance of Foreign Currency Translation Adjustments: Comparing the United States, the United Kingdom, and Japan Susan Sorensen, University of Houston ? Clear Lake; Dawn Hukai, University of Wisconsin ? River Falls The 400-Hour Accounting Internship: Student Evaluate R. Dan Fesler, Tennessee Technological University; Charles W. Caldwell, Tennessee Technological University The Due Diligence Defense Greta P. Hicks, CPA, in Public Practice 1 + 1 = 3: A Field Study of LarsonAllen?s Growth Through Acquisition Tim M. Lindquist, The University of Northern Iowa Investigating Fraud Loses: Can Companies Reduce Losses Associated with Fraud By Voluntary Disclosure Tom Olach, Minnesota State University French Students? Perception of Enron: A Reflection on Managers Accounting Education Nihel Chabrak, University of Wisconsin-La Crosse; Barbara Eide, University of Wisconsin ? La Crosse; Ashley Burrows, University of Wisconsin ? La Crosse
10:20 am – 12:00 noon	Session 2: Concurrent Paper Sessions 2A Financial Accounting and Reporting Accounting Moderator: Steven C. Hall, University of Nebraska at Kearney Consistent Expectation Management Patterns and Market Reactions to Earnings Announcements Yunhao Chen, University of Minnesota The Pattern of Earnings Information Arrival to the Market and the Firm Size Effect Myojung Cho, Fordham University The Association Between Dividend Policy and Earnings Li-Lin Liu, Florida International University; Sheng-Ying Tseng, Florida International University 2B Taxation Tax Moderator: Jamie Klimek, University of Central Missouri What is the Small Business Exception to IRC ? 471?s Requirement to Maintain Inventories and How Many Businesses Can Take Advantage of it? Robert E. Blatz, Jr., University of Michigan-Dearborn Taxing Politics: Section 527 and IRS Regulation of Political Activity Stephen Gara, Drake University A Comparison of Revenue Growth Rates Among States Based on Whether or Not They Use Combined Reporting: Does it Make Any Difference? John R. McGowan, Saint Louis University Taking Full Advantage of Employee Stock Purchase Plans Timothy A. Farmer, University of Missouri ? St. Louis; Gregory G. Geisler, University of Missouri ? St. Louis 2C Auditing Accounting Moderator: Mary Ann Merryman, Saint Mary?s College Analysis of Citation Frequencies to Auditing: A Journal of Practice and Theory: 1985-2005 Gerald Smith, University of Northern Iowa; Jack Krogstad, Creighton University; Kristine E. Sigvartsen, Creighton University Plain Paper Statements: Did We Create a New Expectations Gap? Brian Patrick Green; University of Michigan-Dearborn; Alan Reinstein, Wayne State University; Cathleen L. Miller, Wayne State University The Price-Earnings Relation in Troubled Times: The Case of Arthur Andersen Paul K. Chaney, Vanderbilt University; Kirk L. Philipich, University of Michigan- Dearborn Further Analysis on the Efficacy of Lawyers? Letters: Evidence From Practicing Attorneys Mark H. Taylor, Creighton University; Jack Krogstad, Creighton University 2D Teaching and Curriculum Accounting Moderator: Ann O. Hicks, North Park University Syllabus, Cases and Teaching Notes for a Course in Corporate Governance/SOX Bruce Busta, St. Cloud State University; David Ripka, St. Cloud State University Using Management Techniques and Technology to Engage the Digital Natives Joann Segovia, Minnesota State University, Moorhead; James Swenson, Minnesota State University, Moorhead; Ben Clapp, Minnesota State University, Moorhead Blended Learning in a Graduate Accounting Course: Student Satisfaction and Course Design Issues Clement C. Chen, University of Michigan ? Flint; Keith T. Jones, Illinois State University.
12:15 pm – 1:45 pm	Lunch Program Accounting Speaker: James G. Castellano, CPA; Past AICPA Chair, 2001-2002; Managing Partner, Rubin, Brown, Gornstein & Co LLP
2:00 pm – 3:40 pm	Session 3: Concurrent Academic and Professional Panel Sessions 3A Issues in Tax & Ethics Tax Moderator: Paul A. Shoemaker, University of Nebraska A Modular Approach to Adding Ethics Content Katrina Mantzke, and William Tolhurst, Northern Illinois University, Gregory Carnes, Lipscomb University Public Service Tax Clinic Sandra D. Byrd, David B. Byrd and Ronald R. Bottin, Missouri State University Effective Integration of Discussion Based Teaching into the Classroom Mary Margaret Frank, Darden at University of Virginia Contingent Legal Fees - A Great Teaching Opportunity Allen Ford, University of Kansas 3B The Cost, Benefits, and Difficulties of SOX Auditing Moderator: Stephen R. Moehrle, University of Missouri-St. Louis Panelists: Kristin Borchardt, Partner, Deloitte and Touche Pamela G. Boone, Chief Financial Officer, Synergistics Jim Hill, Partner, Ernst &Young Business Risk Services Group Dana Plonka, Director of Internal Audit, Sigma-Aldrich Dennis Stone, Director of SEC Reporting, Smurfit, Stone 3C T&C Shared Experiences Committee: Community Building among Faculty and Practitioners Accounting Moderator: Judy Peterson, Monmouth College Panelists: Susan Baker, University of Michigan-Dearborn Martin Coe, Western Illinois University Judy Peterson, Monmouth College Jerry Weinstein, John Carroll University Loren Wenzel, Marshall University Leslie Wilson, Partner, BKD-St. Louis 3D The Future Role of Two-Year colleges in Accounting Education Accounting Panelists: Bill Harvey, Henry Ford Community College Gail Hoover, Rockhurst University 3E Suggesting Approaches for Metropolitan, Regionally-Focused Accounting Units to Thrive in the 21st Century Accounting Panelists: Bruce (Harv) Busta, Accounting Chair, St. Cloud State University R. Bruce Cole Technical Standards Partner & Chief Learning Officer, Virchow, Krause & Company, LLP Miles Mooney, Assurance Partner, PricewaterhouseCoopers, LLP Alan Reinstein, Professor of Accounting, Wayne State University
3:40 pm – 4:00 pm	Coffee Break in Exhibit Area
4:00 pm – 5:40 pm	Session 4: Concurrent Paper Sessions 4A Financial Accounting and Reporting Accounting Moderator: Nicole T. Jenkins, Washington University The Predictability of FASB and IASB Operating Cash Flow Rick Francis, University of Northern Iowa; Karen Nunez, North Carolina State; Lori Olsen, North Dakota State Information Content and R & D Mispricing Ozer Asdemir, University of St. Thomas, Nancy Su, Hong Kong Polytechnic University The Role of Revenue Recognition Disclosures in Revenue Restatements Kyle Peterson, University of Michigan 4B Teaching and Curriculum: Teaching Cases Accounting Moderator: Judy Peterson, Monmouth College Managerial Accounting Case and the AICPA Core Competency Framework Judith Sage University of Illinois ? Springfield; Lloyd G. Sage, University of Illinois ? Springfield Wrigley?s Dual-Class Equity Strategy Scott Eriksen, Colorado State University- Pueblo; Bruce Busta, St. Cloud State University Auditing Alchemy ? A Forensic Accounting Care Herb Snyder, North Dakota State University 4C 2006 Tax Compliance Initiatives Update Panel Tax Moderator: Kate Mantzke, Northern Illinois University Panelists: John Bennecke and Larry Salus, True Partners Consulting (Tax Section) 4D Teaching and Curriculum/Technology Accounting Moderator: John S. Rush, Illinois College Do Firm?s Characteristics Influence its IT Strategies? Study of the Driving Forces of a firm?s Decision to Appoint IT Expertise Ashraf Khallaf, American University of Sharjah The Business Law Education of Accounting Students: Contrasting Accounting and Business Law Educators? Views Mehmet Kocakulah, University of Southern Indiana; A. David Austill, Union University; Brett Long, University of Southern Indiana Financial Literacy Initiatives in Response to Low Savings Rates in the U.S. Deborah Beard, Southeast Missouri State University; Erin Hente, Southwest Missouri State 4E Accounting, Behavior, and Organizations Accounting Moderator: Sheri Erickson, Minnesota State University Expertise, Task Structure and Market Anomalies Dipankar Ghosh, University of Oklahoma, Lori Olsen, North Dakota State Is There a Relationship Between Epistemological Beliefs and Moral Reasoning? Evidence From an Accounting Context Natalia Mintchik, University of Missouri ? St. Louis; Timothy A Farmer, University of Missouri ? St. Louis The Impact of Text and Graphical Displays of Non-GAAP Earnings Measures on Professional and Non-Professional Earnings Judgments William N. Dilla, Iowa State University, Diane J. Janvrin, Iowa State University; Cynthia G. Jeffrey, Iowa State University Accountants as Layoff Survivors: The Impact of Organizational Justice John T. Sweeney, Washington State University; Jeffrey J. Quirin, Wichita State University
6:00 pm – 7:30 pm	Reception
7:30 pm – 8:30 pm	T&C Reception

Saturday, April 14, 2007

7:00 am – 8:00 am	Breakfast Business Meeting Presentation of Awards Best Paper: Analyst Forecast Properties, Analyst Following and Governance Disclosures: Cross-Country Evidence, Minna Yu, Ball State University Best T & C Paper: Making the transition form Accounting to Finance: Cash Flow Analysis, Graham K. Lemke and Vonda J. Post, Northwestern College Best Doctoral Student Paper: Order Aggressiveness as a Metric to Evaluate the Usefulness of Accounting Information: Evidence from the Italian Stock Exchange, Pietro Perotti, Bocconi University Outstanding Service Award
8:00 am – 8:50 am	Speaker Accounting Dr. Shyam Sunder, President, American Accounting Association
9:00 am – 10:40 am	Session 5: Concurrent Profession Issue Panel Sessions 5A Teaching and Curriculum Accounting Moderator: Gerald Smith, University of Northern Iowa How Professional Reflections of the Time Spent with Arthur Andersen & Co. Can Benefit Today?s Accounting Students Carol Jesop, University of Illinois at Springfield VITA ? Achieving Positive Experience for Student Participants and the Community Donald E. Henschel, Benedictine University An analysis of the Vita Program: How it Works and Doesn?t Work with the Model Tax Curriculum and the Modern Accounting Curriculum Mehmet Kocakulah, University of Southern Indiana 5B International Accounting Accounting Moderator: Richard Rivers, Southern Illinois University - Carbondale Analyst Forecast Properties, Analyst Following and Governance Disclosures: Cross-country Evidence Minna Yu, Ball State University Growing Tendency to Harmonization Evidence from Turkey Mehtap Aldogan, Ernst & Young 5C Forensic Accounting and Fraud Investigation Auditing Moderator: Carol L. Anilowski, Purdue University "Arochem" and "George Chapman": Two Small Fraud Cases Carol J. Normand, University of Wisconsin- Whitewater Early Detection of Management Fraud: Evidence From Financial Statement Restatements Natalie Tatiana Churyk, Northern Illinois University; Chih-Chen Lee, Northern Illinois University The Effect of An Anonymous Reporting Channel and Financial Incentives on Intentions to Whistle-Blow Chih-Chen Lee, Northern Illinois University; Kelly Pope, DePaul University
10:40 am – 11:00 am	Coffee Break
11:00 am – 12:40 pm	Session 6: Concurrent Sessions 6A History, Government, and Nonprofit Accounting (Government) Moderator: David H. Sinason, Northern Illinois University Origin and Evolution of Accounting Techniques in the Books of Medieval Merchants During the Thirteenth and Fourteenth Centuries Alvaro Martinelli, Appalachian State University The First Railroad Directories and Manuals in the United States of America Joel E. Thompson, Northern Michigan University Early Twentieth Century Accounting Trade Associations: The Case of the American Electric Railway Accountants? Association Charles D. Boudreaux, University of Mississippi 6B Teaching and Curriculum Accounting Moderator: David Schlichting, Carthage College An Exploratory Investigation into the Effectiveness of the Undergraduate Online Financial Accounting Course Sherry Hellmuth, Elgin Community College A Comparison of the User Approach and Traditional Method of Teaching the Introductory Accounting Course Wede E. Brownell, University of Central Oklahoma Making the Transition from Accounting to Finance: Cash Flow Analysis Graham K. Lemke, Northwestern College; Vonda J. Post, Northwestern College 6C Cost and Management Accounting Accounting Moderator: Carol J. Normand, Universityof Wisconsin - Whitewater Real Options and Escalation of Commitment: A Behavioral Analysis of Capital Budgeting Decisions Christine A. Wilkinson, Iowa State University Honesty in Managerial Reporting: Is it Affected by Perceptions of Equity Linda J. Matuszewski, Northern Illinois Univeristy The Association Between Organizational Characteristics, Strategic Behavior, Strategic Flexibility, and Hospital Performance Li-Lin Sunny Liu, Florida International University; and Sheng-Ying Tseng, Florida International University 6D Financial Accounting and Reporting Accounting Moderator: Pamela Stuerke, University of Missouri-St. Louis Order Aggressiveness as a Metric to Evaluate the Usefulness of Accounting Information: Evidence from the Italian Stock Exchange Pietro Perotti, Bocconi University CEO Incentives and the Cost of Debt Ken Shaw, University of Missouri The Information Content of Earnings Acceleration Ying Cao, Texas A & M, Linda Myers, Texas A & M, Theodore Sougiannis, University of Illinois at Urbana Champaign
12:40 pm – 2:20 pm	Steering Committee Meeting

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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org

The American Accounting Association program levels offered during the meeting will include basic, intermediate, advanced, overview and update. A number of NASBA Fields of Study will be offered and provided on the CPE verification form, along with CPE credit hours earned.

For more information regarding administrative policies such as complaint and refund, please contact the American Accounting Association at 941-921-7747.

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