American Accounting Association

2012 Midwest
Region Meeting

OCTOBER 11–13, 2012  •  ST. LOUIS, MISSOURI
Call for SubmissionsRegistration InformationHotel InformationMeeting Programworkshops

Preliminary Program

Thursday, October 11, 2012
10:00 am–3:30 pm Workshop 1: St. Louis Zoo — Behind the Scenes Tour

6:00 pm–9:00 pm Hospitality Room

Friday, October 12, 2012
7:00 am–8:30 am Breakfast

8:00 am–8:50 am Plenary Session A: The Commission on Accounting Higher Education — Pathways Update
Moderator:
Edwin R. Etter, Eastern Michigan University
Accounting — 1.0 CH

Speaker: Mark Higgins, Dean and Professor, University of Rhode Island

8:55 am–9:45 am Plenary Session B: Tax Update
Moderator:
Edwin R. Etter, Eastern Michigan University
Taxes — 1.0 CH

Speaker: Bart Massey, Tax Policy Group, Washington National Tax, Deloitte

9:45 am–10:20 am Break

10:20 am–12:00 pm Concurrent Sessions

Pathways Q&A
Moderator:
Carol J. Normand, University of Wisconsin - Whitewater
Accounting — 2.0 CH

Presenter: Mark Higgins, Dean and Professor, University of Rhode Island

Financial Reporting
Moderator:
Bonnie Klamm, North Dakota State University
Accounting — 2.0 CH

The Bondholder-Shareholder Conflict, Incentives for Conservatism and Institutional Influences.
Sonja Withopf, University of Mannheim; Benedikt Franke, University of Mannheim

The Implications of Banks' Credit Risk Modeling Disclosures for their Loan Loss Provision Timeliness and Loan Origination Procyclicality.
Gauri Bhat, Washington University; Stephen G. Ryan, New York University-Stern School of Business; Dushyantkumar Vyas, University of Minnesota

R&D Uncertainty and Post-Earnings-Announcement Drift.
Yi Zhou, Peking University

Institutional Investor Ownership and Corporate Pension Transparency.
Tim Eaton, Miami University; John Nofsinger, Washington State University; Abhisheck Varma, Illinois State University

Tax Update Q&A
Moderator:
Edwin R. Etter, Eastern Michigan University
Taxes — 2.0 CH

Speaker: Bart Massey, Tax Policy Group, Washington National Tax, Deloitte

Managerial Accounting
Moderator:
Mehmet C. Kocakülâh, University of Southern Indiana
Accounting — 2.0 CH

Fuzzy Logic: A Tool for Assessing Product Life-Cycle Profitability under Uncertainty.
Anne M. A. Sergeant, Grand Valley State University; Paulette A. Ratliff-Miller, Grand Valley State University; Rifat Yilmaz, Bilecik University
Discussant: Deborah Seifert, Illinois State University

Segment Performance and Executive Compensation.
Nathan V Stuart, University of Wisconsin Oshkosh; Christopher R. Jones, Western Illinois University; Aamer Sheikh, Quinnipiac University
Discussant: Margaret (Peggy) Andersen, North Dakota State University

An Alternative Approach to Management by Exception: A Review of Managerial and Cost Accounting Textbooks.
Amie L. Dragoo, Edgewood College; Fazel Hayati, Edgewood College
Discussant: Shaokun Yu

12:10 pm–1:00 pm Luncheon and Awards Ceremony

Awards Ceremony
Presiding:
Carol Normand, President, AAA Midwest Region

Best Paper Award
Best Education Paper Award
Best Doctoral Student Paper Award
Best Masters Student Paper Award
Best Undergraduate Student Paper Award

1:00 pm–1:50 pm Plenary Session C: Post Financial Crisis: The Brave New World of Banking
Finance — 1.0 CH

Speaker: Julie L. Stackhouse, Senior Vice President and Managing Officer of Banking Supervision, Discount Window Lending, and Community Affairs for the Federal Reserve Bank of St. Louis

2:00 pm–3:40 pm Concurrent Sessions

Overview and Implementation of the FASB's New Major Converged Financial Accounting and Reporting Standards
Accounting — 2.0 CH

Panelists:
Patrick A. Casabona, Professor, St. John's University, and AERS Learning, Deloitte & Touche, LLP
Tim Kolber, Senior Manager, Deloitte & Touche, LLP
Jason Nye, Senior Manager, Deloitte & Touche, LLP
Elizabeth Young, Senior Manager, Deloitte & Touche, LLP

Internal Control
Moderator:
Alan Reinstein, Wayne State University
Auditing — 2.0 CH

A Simulation Study of Inefficiencies in the Internal Control Reporting Process.
Stephanie D. Grimm, University of St. Thomas-St Paul; Sheneeta White, University of St. Thomas-St. Paul
Discussant: Alan Reinstein, Wayne State University

Internal Control Weakness and the Value of Cash Holdings.
Xinghua Gao, Wayne State University; Yonghong Jia, Governors State University
Discussant: Alan Reinstein, Wayne State University

Internal Control Weakness Disclosure and Firm Investment.
Yan Sun, Saint Louis University
Discussant: Alan Reinstein, Wayne State University

International
Moderator:
Lois Mahoney, Eastern Michigan University
Accounting — 2.0 CH

Russian Accounting System: History, Evolution, and the IFRS Convergence Prospective.
Oksana Kim, Minnesota State University

Privatization, Credit Application, and Credit Constraint in Eastern Europe and Central Asia.
Meifang Xiang, University of Wisconsin-Whitewater
Discussant: John McGowan, Saint Louis University

Instructional Cases and Experiential Learning
Moderator:
Lisa Madlinger, Northern Illinois University
Personal Development — 2.0 CH

Mr. & Mrs. Doubtfire — A Semester-Long Case in Individual Income Tax.
Ray Gibler, Northwestern College

G & S Manufacturing: An Applied Auditing Case.
Ellen L. Landgraf, Loyola University Chicago

Fun With Leases.
Natalie T. Churyk, Northern Illinois University; Alan Reinstein, Wayne State University; Lance Smith, Ernst & Young

An Active Learning Exercise Using Audit Checklists and Peer Review Procedures to Facilitate Understanding Single Audit Requirements.
Carol M. Jessup, University of Illinois Springfield

Effective Learning Strategies and TLC Ice Cream Social
Personal Development — 2.0 CH

A Funny Thing Happened on the Way to the Courthouse: Using Courtroom Issues to Teach Accounting Topics.
Karen Grossman Tabak, Maryville University-St Louis

TeachingIFRS.com
Mark A Holtzblatt, Cleveland State University; Norbert Tschakert, Salem State University

Using a Story to Introduce the COSO Pyramid
Grant M. Beck, Avila University - Kansas City

Using Spreadsheets to Reduce Malpractice in Accounting Assessments through 'Individualised Accounting Questions' Technique.
Matthias Nnadi, Cranfield University

Sustainability Curriculum Innovations in Accounting.
Dawn Hukai, University of Wisconsin-River Falls

3:40 pm–4:10 pm Break

4:10 pm–5:25 pm Concurrent Sessions

AOL, LEAP, and CPA Examination Tasks: Lions and Tigers and Bears — Oh My!
Specialized Knowledge and Applications — 1.5 CH

Presenter: Carol J. Normand, University of Wisconsin-Whitewater

Description: Currently many accounting departments are being mandated to have a robust assurance of learning (AOL) process and to address the learning outcomes of the Liberal Education and America's Promise (LEAP) initiative. In this presentation, Carol Normand will discuss how a generic problem-solving model and CPA Examination tasks could be used to revise program-level and course-level learning goals so AOL and LEAP objectives are addressed. If implemented conscientiously, these learning goals also have the potential to address some of the objectives identified in the recently issued Pathways Commission Report which focus on accounting education better preparing students for accounting careers.

Financial Reporting
Moderator:
Oksana Kim, Minnesota State University Mankato
Accounting — 1.5 CH

Overreaction to Supply Chain Information Transfers.
John Daniel Eshleman, Louisiana State University

Can CEOs Forecast Future Firm Risks? Are They Paid for this Ability?
Anup Srivastava, Northwestern University

Consequences of CEO Overconfidence.
Qiuhong Zhao, University of Missouri-Columbia; David A Ziebart, University of Kentucky

Healthcare Management
Moderator:
Aimee Dragoo, Edgewood College
Business Management and Organization — 1.5 CH

Can DuPont Analysis Be Used in Assessment of Profitability Performance in the Health Care Industry?
Kathryn J. Chang, University of Toledo; Doina C Chichernea, University of Toledo; Hassan HassabElnaby, University of Toledo
Discussant: Margaret (Peggy) Andersen, North Dakota State University

The Effect of Market Competition on Hospital Utilization: Does Ownership Matter?
Kathryn J. Chang, University of Toledo

Wellness Initiatives as a Cost Saving Strategy : A Model of Return on Investment and Other Financial Incentives.
Mehmet C. Kocakulah, University of Southern Indiana; James E. Powers, University of Southern Indiana

Auditing
Moderator:
Larry Davis, University of St.Thomas (Minnesota)
Auditing — 1.5 CH

Has the Mentoring of Accountants been Oversold: An Empirical Study.
Alan Reinstein, Wayne State University; Timothy J. Fogarty, Case Western Reserve University; David H. Sinason, Northern Illinois University
Discussant: Rebekah A. Heath, Middle Tennessee State University

Accounting Comparability, Audit Effort and Audit Outcomes.
Joseph H. Zhang, University of Memphis
Discussant: Larry R. Davis, University of St Thomas (Minnesota)

An Empirical Examination of the Relationship between Auditor Expertise and Book-Tax Differences before and after the Passage of the Mandatory Auditor Rotation.
Tsai Lih Wen, National Chengchi University; Chen Ming Chin, National Chengchi University

Teaching, Learning and Curriculum
Moderator:
Ellen Landgraf, Loyola University Chicago
Personal Development — 1.5 CH

Lessons Learned from the Satyam Fiasco.
Srinivasan Ragothaman, University of South Dakota

DaimlerChrysler: Adopting IFRS Accounting Policies.
Eva K. Jermakowicz, Tennessee State University; Alan Reinstein, Wayne State University; Natalie T. Churyk, Northern Illinois University

Fooling Ourselves — Ready for the Street.
Stephen Kerr, Bradley University; George W. Krull, Grant Thornton LLP; Skip Burhans, Bradley University

6:00 pm–7:30 pm Reception

Saturday, October 13, 2012
7:00 am–8:00 am Breakfast and Midwest Region Business Meeting

Presiding: Carol Normand, President, AAA Midwest Region

8:00 am–8:50 am Plenary Session D: Global Perspectives, Opportunities, and You
Specialized Knowledge and Applications — 1.0 CH

Speaker: 2012-13 AAA President-Elect Mary Barth, Stanford University

9:00 am–10:40 am Concurrent Sessions

Introducing Financial Responsibility into the General Education Curriculum
Specialized Knowledge and Applications — 2.0 CH

Speakers:
Jennifer Lutz, CMA, Associate Professor of Accounting and Business at Manchester University (Indiana)
Jennifer Simmers, CPA, Assistant Professor of Accounting and Business at Manchester University (Indiana)

Earnings Management
Moderator:
Sonja Withopf, University of Mannheim
Accounting — 2.0 CH

A New Evaluation Approach on Earnings Management Models.
Giseok Nam, University of Illinois; June Park, University of Illinois

Managing Earnings through the Sale of Assets.
Spencer James Johnson, Northern Illinois University

An Empirical Analysis of Unrecognized Tax Benefits: Managerial Discretion and Information Signaling.
Matthew Stallings, University of Nebraska, Lincoln; Aaron D Crabtree, University of Nebraska, Lincoln; Emre Unlu, University of Nebraska, Lincoln
Discussant: Dan Eshleman, Louisiana State University

Auditing
Moderator:
Larry Davis, University of St.Thomas (Minnesota)
Auditing — 2.0 CH

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 Relation between Internal Audit Affiliations and Corporate Risk-Taking in Chinese Listed Companies.
Bin Liu, Chongqing University; Jinyu Yang, Chongqing University; Woody M. Liao, University of California; Henggui Shi, Chongqing University of Technology
Discussant: Srini Ragothaman, University of South Dakota

Auditors' and Governmental Financial Officers' Views on Expanding the Sarbanes-Oxley Act to the Government Sector.
Alan Reinstein, Wayne State University; Mohammad Abdolmohammadi, Bentley University; Cathleen Miller, Wayne State University

Teaching, Learning and Curriculum
Moderator:
Keith Harrison, Truman State University
Personal Development — 2.0 CH

Faculty Perceptions of Online Homework Software in Accounting Education.
Deborah F. Beard, Southeast Missouri State University; Roberta Humphrey, Southeast Missouri State University; Tempest Southall, Southeast Missouri State University

CPA Examination Performance of Candidates from the Midwest Region of the AAA.
Gordon Heslop, Texas A&M University Commerce; Annette Taggart, Texas A&M University Commerce; Rafiu Fashina, Texas A&M University Commerce
Discussant: Keith Harrison, Truman State University

Exploring a Study Abroad Option for the Accounting Curriculum.
David L. Crawford, Black Hills State University

Public Interest
Moderator:
Meifang Xiang, University of Wisconsin-Whitewater
Social Environment of Business — 2.0 CH

The Relationship between Firms' Corporate Social Responsibility and Formation of Strategic Alliances.
Lois S. Mahoney, Eastern Michigan University; Kimberly Kopka, Eastern Michigan University; Susan Convery, Michigan State University

Applying Asset-impairment Accounting to Medical Equipment.
Toshie Ishizu, Meiji University

Measuring the Efficiency of States to Convert Government and Private Expenditures into Economic Growth.
Christie L. Comunale, Long Island University-Post; Thomas R. Sexton, Stony Brook University; Stephen C. Gara, Drake University

10:40 am–11:10 am Break

11:10 am–12:00 pm Concurrent Sessions

Fraud and Forensics
Moderator:
Shaokun Yu, Northern Illinois University
Auditing — 1.0 CH

How Professionally Skeptical Are Certified Fraud Examiners?
Joel Pike, University of Northern Iowa; Gerald Smith, University of Northern Iowa

Baker Hughes: Greasing the Wheels in Kazakhstan.
Mark A. Holtzblatt, Cleveland State University; Norbert Tschakert, Salem State University

Critical Perspectives
Moderator:
Roberta Humphrey, Southeast Missouri State University
Accounting — 1.0 CH

Economic Income and Accounting Income.
A. Craig Keller, Missouri State University

Examining the Sunk Cost Apory.
Alan Reinstein, Wayne State University; Mohamed E Bayou, University of Michigan-Dearborn

Teaching, Learning and Curriculum Moderator: Dawn Hukai, University of Wisconsin-River Falls
Personal Development — 1.0 CH

Benchmarking the Research Productivity of Accounting Doctorates.
Alan Reinstein, Wayne State University; James R. Hasselback, University of West Florida; Mohammad Abdolmohammadi, Bentley University
Discussant: Dawn Hukai, University of Wisconsin-River Falls

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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