AMERICAN ACCOUNTING
ASSOCIATION
NORTHEAST REGIONAL MEETING
APRIL18-20, 2002
Providence, Rhode Island
Thursday 1:00 PM - 4:30
PM
CPE: The First Accounting Course: A Total
Redesign Reprisal/Brtitannia
Ron Huefner, State
University Of New York At Buffalo
Thursday 2:00 PM - 7:00 PM
Registration Opens Foyer
Exhibitors
Open Angel/Benevolent
Thursday 5:15 PM - 7:15 PM
Welcoming Reception Angel/Benevolent
FRIDAY 8:30 AM - 10:15
am
Welcome: Dean Edward M. Mazze, University of Rhode Island
Opening Remarks: Mark Higgins, Program Co-Chair, University of Rhode
Island
Plenary Session: Earnings Management: Is It
Out of Control? Marquis
Rick Antle, Yale University
Peter Wilson, Boston College
Ed Trott, FASB
Nancy Newman-Limata,
PriceWaterhouseCoopers
Keith Bell
Citibank/Travelers
FRIDAY 10:45 AM - 12:00
SESSIONS 1-6
Session 1: Follow-Up Of Plenary
Session Republic/Definace
Moderator: Robert Colson, The CPA Journal
Earnings Management: Is It Out of Control? Rick Antle, Yale University; Peter Wilson, Boston College; Ed Trott, FASB; Nancy Newman-Limata, PriceWaterhouseCoopers; Keith Bell Citibank/Travelers
Session 2:
Education Panel - Two-Year Section Smithfield
Successful
Techniques for Improving the First Year Accounting Course From Proven Experts: Barbara Chiappetta, Nassau Community College
and Cathy Larson, Middlesex Community College
Session 3: Tax Papers
Britannia
Moderator:
Steven Jarrett, Saint Joseph College
Multidisciplinary Practices and the Unauthorized Practice of Law
Patricia Nodoushani, University of Hartford
George P. Generas, Jr., University of Hartford
The Tax Implications of Proposed Legislative Changes to Bankruptcy Reform
Joseph Matoney, University of Rhode Island
Lisa Church, Rhode Island College
Opportunities in Using the Office-In-Home Deduction of Section 280A
Donald T. Williamson, American University
Discussants:
Robert Walsh, Marist
College
Patty Belluci, SUNY at New
Paltz
Stephen Gara, Long Island
University/CW Post
Session 4: Management Accounting
Lincoln
Recasting Cost Accounting as A Consulting Course: Ron Huefner, SUNY at Buffalo
Session 5: Auditing Papers Washington
Moderator: Christine E. Earley, University of Connecticut
The Impact of Mandatory Auditor Rotation and Retention on the Market Shares of the Big 5 Accounting Firms
Christie Comunale, Long Island University - C.W. Post Campus
Thomas R. Sexton, State University of New York at Stony Brook
Maxwell Bessell, University of South Australia
Ahson Umar, Barclay's Bank
Asokan Anandarajan, New Jersey Institute of Technology
The Roles and Task and Technical Knowledge in Acceptance of Information Technology Among Preparers and Reviewers of Audit Workpapers
Jean Bedard, Northeastern University
Michael Ettredge, University of Kansas
Cynthia Jackson, Northeastern
Karla M. Johnstone, University of Wisconsin—Madison
Discussants:
Maxwell Bessell, University of South Australia
Christie Comunale, Long Island University - C.W. Post Campus
Christine E. Earley, University of Connecticut
Session 6: Information Systems
Papers
Reprisal
Moderator: Vincent Owhoso, Bentley College
Theoretical Approaches to Information and Control Systems Research
C. Richard Baker, University of Massachusetts-Dartmouth
An Empirical Examination of the Market for Web Assurance Services Provided by CPAs
Rebecca L. Rosner, Long Island University-CW Post
Campus
An Empirical Examination of Management Control Systems in Just-In-Time Manufacturing
Khim Ling Sim, Western New England College
Discussants:
Vincent Owhoso, Bentley College
Maianne Bradford, Bentley College
Chiaho Chang, Montclair State University
FRIDAY 12:00 pm - 1:30 pm
LUNCHEON
Presiding: Mark Higgins, Co-Program Chair, University of Rhode Island
Luncheon Speaker: Nancy Newman-Limata, PriceWaterhouseCoopers," Controversy Over the CPA Exam"
Teaching and Curriculum Section - Best Paper Award: Susan Machuga, University of Massachusetts, - Boston
FRIDAY 1:45 pm - 3:00 pm
SESSIONS 7-12
Session 7: Auditing Panel Republic & Definace
The Impact of Non-Auditing Services on Independence: Perception or Reality. Larry Gramling, University of Connecticut; Scott Showalter, KPMG National Office; Cap Willey, Rooney, Plotkin & Wille;, Larry Handler, President, Remington Products; Jonathan Barnes, Sovereign Bank
Session 8: Financial Accounting
Papers Smithfield
Moderator:
John
Rossi, Moravian College
An Examination of Factors Influencing Managers' and Auditors' Assessments of Earnings Management Intentions
Margaret O'Reilly-Allen, Rider University
Barbara Vinciguerra, Pennsylvania State University - Great Valley
Managerial Motivations for Stock Distributions
Dean Crawford, SUNY at Oswego
Diana Franz, University of Toledo
Earnings Management and Mode of Payment in Takeovers
David S. North, University of Richmond
Brendan O'Connell, University of Richmond
Discussants:
Brendan O'Connell, University of Richmond
John Rossi, Moravian College
Barbara Vinciguerra, Penn State - Great Valley
Session 9: Information Systems
Panel Reprisal
Incorporating SAP
Into Accounting Courses. Jane Fedorowicz and Ulric J. Gelinas, Bentley
College
Session 10: Accounting Administrators Panel Washington
The Merit &
Tenure Process How to Make It Work for Faculty. Richard
Kochanek, University of Connecticut; Paul Janell, Northeastern University; Anne
Rich, Quinnipiac College.
Session 11: MANAGERIAL PAPERS Britannia
Moderator: Stephen V. Senge, Simmons
College
Equity-based Executive Compensation Plan and Firm Performance: A Residual Income Approach
H. Young Baek, Nova Southeastern University
Joung W. Kim, Concordia University
Using Cycle Time to Measure Performance and Control Costs of Production Cells
Leslie Kren, University of Wisconsin-Milwaukee
Thomas Tyson, St. John Fisher College
Supply Contract Design When Inventory is Present
Chiaho Chang, Montclair State University
Discussants:
Henry Schwarzbach, University of Rhode Island
Khim
Ling Sim, Western New England College
Catherine Usoff, Bentley College
Session 12: Education Research
Papers - Cases Lincoln
Moderator: Jennifer Gregorski,
Assumption College
Napier Specialty Meats LTD. A Case Study in Joint Product Costing and Customer Profitability Analysis
William D. J. Cotton, SUNY Geneseo
The Development and Evaluation of a Team-Based Audit Simulation in the Introductory Auditing Course
Dawn W. Massey, Fairfield University
Patricia M Poli, Fairfield University
Richard J Proctor, Western Connecticut State University
Assessing the Going Concern Risk of E-Commerce Companies: The Case of Pets.com, Inc.
Thomas J. Vogel, Western New England College
John M Coulter, Western New England College
Discussants:
Ron Huefner, SUNY at Buffalo
Alan Reinstein, Wayne State University
Thomas Hogan, University of Massachusetts - Boston
FRIDAY 3:30 pm - 4:45 pm SESSIONS 13-19
Session 13: Financial Accounting
Papers Republic & Definace
Moderator: Judy Beckman, University of Rhode Island
Asset Recognitions and Revaluations Accompanying Business Combinations: Relations to Future Operating Performance
Karen Teitel, University of Connecticut
Examining the Anticipated Effects of Regulation Fair Disclosure: A Securities Market Study
Afshad Irani, University of New Hampshire
Irene Karamanou, University of Cyprus
Do Analysts' Forecasts Fully Reflect the Information in Accruals?
Jian Zhou, Binghamton University
Answer S. Ahmed, Syracuse University
S.M.Khalid Nainar, McMaster University
Xiaohu Zhang, University of Chicago
Discussants:
Judy Beckman, University of Rhode Island
Jian Zhou, Binghamton University
Joung Kim, Concordia University
Session 14: Public Interest Papers:
Environmental Issues Smithfield
Moderator: Alex Hazera, University of Rhode Island
Environmental Liabilities, Bond Ratings and Bond Yields
Allan Graham, University of Rhode Island
John J. Maher, Virginia Tech
An Exploratory Study of the Effects of the SEC and National Stock Exchanges Rules on Audit Committee Alignment
Louis Braiotta, Jr., State University of New York at Binghamton
Environmental Audit Privilege and Immunity Laws: Impact on Pollution and Industries
Linda Holmes, University of Wisconsin-Whitewater
Ida Robinson-Backmon, University of Baltimore
Discussants:
Margaret Gagne, Marist College
Alex Hazera, University of Rhode Island
Victoria Shoaf, St. John's University
Session 15: Education Research
Papers: Teaching Methods Lincoln
Moderator: Paul Mihalek, University of
Hartford
Factors that Promote Premier-Quality Academic Accounting Research
Martin A. Leibowitz, Yeshiva University
An Investigation of the Use and Perceived Effectiveness of Peer Teaching Observation by Accounting Faculty
Timothy J. Rupert, Northeastern University
Sharon Bruns, Northeastern University
Cynthia Jackson, Northeastern University
Paul A Janell, Northeastern University
Cognitive Modeling: Implications for Introductory Accounting Course Design
Richard D. Hulme, California State Polytecnic University, Pomona
John E. Karayan, University of California, Riverside
Discussants:
Laurie Webb, Monash University
Philip Jagolinzer, Southern Maine University
Tracy Noga, Suffolk University
Session 16: Behavioral Papers Britannia
Moderator: Ganesh Krishnamoorthy,
Northeastern University
The Influence of Reward Systems on Ethical Analysis and Intention: Corporate Accountants versus Human Resource Managers
Lisa Flynn, State University College at Oneonta
The Predisposition of Accountants Relative to Innovation and Change
Philip Jacoby, American University
Enforcement of The AICPA Rules of Conduct: A Survey Study
Ibrahim Badawi, St. Johns University
Discussants:
Hema Rao, SUNY Institute of Technology at Utica/Rome
Dennis Bline, Bryant College
Mary Ellen Oliverio, Pace University
Session 17: Auditing Panel Benevolent
Earnings Management: Risk Versus Ethics. Susan Hass, Simmons College, Brian Kinman,
PricewaterhouseCoopers, Partner, Global Risk Management Solutions and Value
Reporting, John J Desmond, Executive Fellow at the Bentley College Center for
Business Ethics
Session 18: Teaching and Curriculum Panel Angel
How Do We Dispell
the Myths and Stereotypes in the Accounting Profession? Helen LaFrancois,
UMass-Dartmouth; Kathy Jervis, Roger Williams College; Robert Colson,
The CPA Journal and Jodi Ryan, AICPA
Session
19: International Panel Smithfield
Designing An International Experience to Enhance
Student Learning. Henry Schwarzbach, University
Of Rhode Island; Laurie Webb, Monash University; Chai Kim, University of Rhode
Island; and Katherine Kidd, Director of International Studies, Fairfield
University
FRIDAY EVENING
RECEPTION 6:00PM - 8:30PM
Johnson
& Wales Culinary Museum
SATURDAY 7:30 - 8:45 am
Northeast Region Business Meeting/Hall Of Fame
Breakfast Sessions/College/Canal
Presiding: Philip Jagolinzer, President Northeast Region, University of Southern
Maine
Mark Higgins, Program Co-Chair, University Of
Rhode Island
Hall of Fame Inductees: Peter G. Wilson, Boston College
Arnold M. Wright,
Boston College
Dale Jacque Grinnell,
University of Vermont
2003 Program Chair: Patricia M Poli,
Fairfield University
Speaker: Peter G. Wilson, Boston
College, AAA President-Elect
SATURDAY
9:00 - 10:15 am SESSIONS 20-25
Session 20: Financial Accounting
Papers Republic
Moderator: Priscilla Burnaby, Bently College
The Effectiveness of FASB
"Preferences" in the Statement of Cash Flows and in Reporting
Comprehensive Income
John Salter, University of Central Florida
Jane Reimers, Florida State University
A Survey of Fortune 500 Companies' Reporting of Comprehensive Income
James H. Thompson, Oklahoma City University
Margaret A. Hoskins, Henderson State University
Thomas G. Hodge, University of Louisiana-Monroe
Timothy L. McCoy, Texas A&M University-Corpus Christi
Discussants:
Priscilla Burnaby, Bently College
Francis Kearns, Rochester Institute of Technology
Session 21: Public Interest Papers:
Ethics Reprisal
Moderator:
Richard
Bernardi, Roger Williams College
Ethical Reasoning and Judgment of IPO Accountants, Those Assumed Likely to Manage Earnings
Patricia Bancroft, Bridgewater State College
Tara Shawver, IPO Firm
John Sennetti, Nova Southeastern University
A Framework for Integrating an Ethical Dimension into Intellectual Capital Management
Margaret Gagne, Marist College
Discussants:
Richard Bernardi, Roger Williams College
Mary Maury, St. John's University
Session 22: Education Research
Papers: Financial Accounting Smithfield
Moderator:
Spencer
Martin, University of Rhode Island
Accounting for Stock Options and Its Impact on Financial Statement Ratios: An America Online Case Study
Dean A. Poniros, University of Connecticut
Karen Teitel, University of Connecticut
Comparative Analysis of Accounting Treatments for Derivatives
Angela L. J. Hwang, Wayne State University
The Cash-Balance Retirement Plan
Victoria Shoaf, St. John's University
Discussants:
Thomas Hogan, University of Massachusetts - Boston
Judy Beckman, University of Rhode Island
Spencer Martin, University of Rhode Island
Session 23: Auditing Papers Washington
Moderator: Ed Boyle, University of
Rhode Island
Audit Committee Effectiveness in the Banking Industry
Thomas Noland, Georgia Southern University
Dave Nichols, University of Mississippi
Dale Flesher, University of Mississippi
Audit Committee Effectiveness and Financial Reporting Quality
Ganesh Krishnamoorthy, Northeastern University
Arnie Wright, Boston College
Jeffrey Cohen, Boston College
Preliminary Evidence on the SEC's Independence Hypothesis
Richard Hanson, Southern New Hampshire University
John Sennetti, Nova Southeastern University
Discussants:
Bernard Newman,
Pace University
Thomas Noland, Georgia Southern University
Edmund Boyle, University of Rhode Island
Session 24: Tax Panel Lincoln
Do We Still Have A
Federal Tax Policy? Dennis Gaffney, Le Moyne College; Joan Hollister,
Marist College; Robert Walsh, Marist College
Session 25: Education Panel Defiance
Want to Teach a Web-Based Course: Here Is Primer on How to Get Started. Steve Collin; University Massachusetts - Lowell; Monty Carter, University of Massachusetts - Lowell, Carolyn Siccama - Distance Learning Faculty Coordinato,r University of Massachusetts - Lowell
SATURDAY 10:30 - 11:45 am
SESSIONS 26-31
Session 26: Financial Accounting
Papers Defiance
Moderator: Brigette W. Muehlmann,
Bentley College
The Potential Impact on U.K. Companies of Impairment Tests for Goodwill Instead of Amortization
Richard Baker, University of Massachusetts Dartmouth
Robert Wearing, University of Essex
Implicit Claim Incentives on the Accounting Choices of Troubled Companies
Dominic Peltier-Rivest, Department Concordia
University
Intellectual Capital Assets: Recognition of Accounting Value
Bernard Newman, Pace University
Discussants:
Brigette
W. Muehlmann, Bentley College
Le
Xu, University of Massachusetts
Cheryl Allen, Morehouse College
Session 27: Public Interest Papers:
Certification And Publication Republic
Moderator:
Publishing in the Business Majors: A Comparison of Accounting to Finance, Management, and Marketing
Edward Swanson, Texas A&M University
CPE Requirements Among Jurisdictions in the United States: A Lack of Uniformity
James H. Thompson, Oklahoma City University
Timothy L. McCoy, Texas A&M Corpus Christi
Margaret A. Hoskins, Henderson State University
Thomas G. Hodge, University of Louisiana at Monroe
Prolific Authors of Accounting Literature: 1971-96
Alan Reinstein, Wayne State University
James R. Hasselback, Florida State University
Edward S. Schwan, Susquehanna University
Discussants:
Donald Kent, SUNY - Brockport
Joan Hollister, Marist College
Thomas Tyson, St. John Fischer College
Session 28: Education Research
Papers Smithfield
Moderator: Henry Schwarzbach,
University of Rhode Island
The 13-Minute Standard
Stephen V. Senge, Simmons College
A First Year Integrated Business Course
Kathleen Simione, Quinnipiac University
The Content and Structure of Accounting
Ethics Curricula: A Comparison of
Accounting Educators' and Public Accountants" Perceptions
John M. Coulter, Western New England College
Melissa J. Dahlquist, Arthur Andersen, LLP
Melissa S. Madden, Western New England College
Discussants:
Henry Schwarzbach, University of Rhode Island
Paul Mihalek, University of Hartford
Brendan O' Connell, University of Richmond
Session 29: Tax Papers Washington
Moderator: Joseph P. Matoney,
University of Rhode Island
Estate Tax with Family-Owned Business Exclusion and the Section 6166 Deferral
Robert Walsh, Marist College
Education Tax Incentives After the 2001 Tax Act
Stephen C. Gara, Long Island University
Effects of Pressure From Superior and Gender
Differences in Tax Compliance Decisions
Hema Rao, State University of New York - Oswego
Alireza Daneshfar, University of New Haven
Discussants:
Joseph P. Matoney, University of Rhode Island
Patricia Nodoushani, University of Hartford
Tim Rupert, Northeastern University
Session 30: Governmental /Managerial
Accounting Papers Reprisal
Moderator:
Kathy
Jervis, Roger Williams University
In the Face of the Balanced Budget Act--Hospitals Cut Costs and Medicaid Length of Stay to Increase Cash Flow
Janet F. Philips, Southern Connecticut State University
A State University System: Issues in The Implementation of GASB 34 and 35
Debra J. Wike,
Paula H. Morris, Kennesaw State University
Discussants:
Allan Graham, University of Rhode Island
Kathy Jervis, Roger Williams University
Session 31: History Papers Lincoln
Moderator: Richard Vangermeersch,
University of Rhode Island
The Search for a General Theory on the Origin and Evolution of Double Entry Bookkeeping: A Brief History
Alvaro Martinelli, Appalachian State University
Reporting Financial Information Before GAAP: In The Wall Street Journal During January 1900
Mary Ellen Oliverio, Pace University
Teaching Epistemology of GAAP Using Wallace Stevens' "Anecdote of the Jar"
Athar Murtuza, Seton Hall University
Discussants:
Athar
Murtuza, Seton Hall University
Richard
Vangermeersch, University of Rhode Island
Richard Vangermeersch, University of Rhode Island