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American Accounting AssociationNortheast Region MeetingApril 26–28, 2007
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Registration Information | Hotel Information | Preliminary Program
Preliminary 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 26, 2007 | |
| 1:00 pm – 4:30 pm | CPE Workshop 1 Computer Science Getting Started with Podcasting Bill St. John, Rensselaer Polytechnic Institute CPE Workshop 2 Auditing Using Auditing Simulations to Enhance Teaching Financial Statement and SOX 404 Auditing John Schatzel, Stonehill College CPE Workshop 3 Accounting Issues in Implementing SFAS 123r Peggy Wood, Grant Thornton, LLP |
| 2:00 pm – 7:00 pm | Registration Open |
| 4:00 pm – 7:30 pm | Exhibits Open |
| 5:00 pm – 6:00 pm | Northeast Region Steering Committee Meeting |
| 5:30 pm – 7:00 pm | Welcome Reception in Exhibit Area Sponsored by John Wiley and Sons |
| Friday, April 27, 2007 | |
| 7:30 am – 5:00 pm | Registration Open |
| 7:30 am – 8:30 am | Continental Breakfast in Exhibit Area |
| 7:30 am – 3:30 pm | Exhibits Open |
| 8:45 am – 10:00 am | Session 1: Plenary Session International Convergence of Financial Reporting Standards Accounting Moderator: Gary Previts, Case Western Reserve University Panelists: Jeff Wilks – Financial Accounting Standards Board Julie Erhardt – Securities and Exchange Commission Carol Ann Frost – University at Buffalo, SUNY |
| 10:00am – 10:30 am | Break Sponsored by Prentice Hall |
| 10:30 am – 12:00 pm | Session 2: Concurrent Sessions 2A Panel: Plenary follow up Accounting Moderator: Steven Thompson, University of Hartford Panelists: Jeff Wilks – Financial Accounting Standards Board Julie Erhardt – Securities and Exchange Commission Carol Ann Frost – University at Buffalo, SUNY 2B Financial Accounting and Reporting Accounting Moderator: Bruce Oliver, Rochester Institute of Technology An Investigation of the association between governance quality and accrual-based earnings quality Mindell Reiss Nitkin, Simmons College The Changing Nature of Long-Term Investments: Investment-Price Sensitivity in the High Tech Sector Zhen Deng, Baruch College; Nishi Sinha, Boston University Tax-Related Political Costs and Incentives to Voluntarily Expense Stock Options Kathleen M. Weiden, Fairfield University; Jane Mooney, Simmons College 2C Auditing Auditing Moderator: John Corless, California State University – Sacramento Experimental evidence on the disclosure of audit fees—The effects of experience and reputation Christopher Koch, Yale Law School and University of Mannheim; Dr. Carsten Schmidt, University of Mannheim Auditor Fees and Fraud Firms Rebecca L. Rosner and Ariel Markelevich, Long Island University – C.W. Post Campus Monitoring by Auditors: Case of Public Housing Authorities Stefanie L. Tate, University of New Hampshire; Barbara Murray Grein, Drexel University 2D Management Accounting Accounting Moderator: Carl Smith, University of Hartford CEO Annual Bonus Plans: Performance Standards and the Association between Compensation and Performance Aamer Sheikh, Quinnipiac University The Effect of Audit Quality on Cash Incentive Compensation Guy D. Fernando and Alex Thevaranjan, Syracuse University Non-financial Performance Measures and Managerial Risk Aversion Debra Skaradzinski, Siena College; Kate Jelinek and Allan W. Graham, University of Rhode Island 2E Teaching and Curriculum Accounting Moderator: Janet Philips, Southern Connecticut State University Cross-Sectional Learning: A Multiple-Course Project for Accounting Graduate Students Harry Howe, Mark Mitschow, Michael Schinski, and Scott Shimick, SUNY Genesco Implementing The Fasb's New Methodology For Estimatng Fair Values Reported In Financial Statements Patrick Casabona and Victoria Shoaf, St. John's University 2F International Accounting Accounting Moderator: Sylwia Gornik-Tomaszewski, St. John's University Buy-side Analysts' Use of Corporate Governance Ratings: Evidence from the UK and the US Kwadwo Asare, James E. Hunton, and Mohammad J. Abdolmohammadi, Bentley College Are IFRS and US GAAP Converging? Preliminary Evidence from Three European Union Countries Susan B. Hughes, University of Vermont; James F. Sander, Butler University China's Convergence With International Accounting Standards Anne Rich, Central Connecticut State University; Tang GuLiang, University Of International Business And Economics |
| 12:15 pm – 1:30 pm | Lunch Accounting Speaker: Paul Sharman, President and CEO, IMA |
| 1:45 pm – 3:15 pm | Session 3: Concurrent Sessions 3A FASB Update Accounting Jeff Wilks, Financial Accounting Standards Board 3B Teaching and Curriculum Accounting Moderator: Paul Mihalek, University of Hartford The Accounting Profession Post Sarbanes-Oxley: An Innovative Approach To Impart Knowledge About The Conceptual Framework And Attract Students To The Accounting Major Elliott Levy, Karen Osterheld, and Jay C. Thibodeau, Bentley College Attention to Quantitative Literacy in Accounting Classes Bernard H Newman, Pace University A Study Of Introductory International Accounting Courses In The United States Bert Zarb, Embry-Riddle Aeronautical University; Philip Jagolinzer, University of Southern Maine 3C Public Interest Accounting Moderator: Hossein Noorian, Wentworth Institute of Technology Ethics Publications By Accounting Faculty: A 20-Year Baseline Study Richard A. Bernardi, Roger Williams University; David F. Bean, Iona College; Michael R. Melton, Roger Williams University Whistleblowing: The Factors that Contribute to Accountants Reporting Questionable Dilemmas Tara J. Shawver, King's College; Lynn H. Clements, Florida Southern College The Intention of Accounting Managers to Whistleblowg in Situations of Questionable Ethical Dilemmas Lynn H. Clements, Florida Southern College; Tara J. Shawver, King's College 3D Panel: The Role of XBRL in Facilitating International Convergence of Financial Accounting Standards Accounting Moderator: Barbara Lamberton, University of Hartford Panelists: Saeed Roohani, Bryant University Neal Hannon, Financial Accounting Foundation Eric Cohen, PricewaterhouseCoopers 3E Accounting History Accounting Moderator: The Livret System: A Unique Accounting Artifact in the History of Indentured Labor Thomas N. Tyson, St. John Fisher College; Shanta S.K. Davie, University of Newcastle Business School Ciphering Books And Business Education In 18th Century, Ulster County, NY Joan Hollister and Sally Schultz, SUNY New Paltz Accounting for Income Taxes From 1920 through 1984: An Historical Perspective Joan K. Myers and Mary Collins, Le Moyne College 3F Financial Accounting and Reporting Accounting Moderator: Anne L. Jones, University of Massachusetts-Boston Do Analysts Recognize the Differential Persistence of the Cash Components of Annual Earnings? May H. Lo, Western New England College; Le (Emily) Xu, University of New Hampshire The Value Relevance of SFAS No. 131 Sang-Kyu Lee, Western New England College; Anne L. Jones, University of Massachusetts-Boston The Accounting Quality of Depreciation and Other Items Excluded from Non-GAAP Performance Measure in the REIT Industry Desmond Tsang, McGill University 3G Auditing Auditing Moderator: Susan Hass, Simmons College Intra-Big 5 Auditor Quality Ross D. Fuerman, Suffolk University Current Audit Research: Lessons for Practice from Academe Cynthia E. Bolt-Lee, The Citadel School of Business Administration |
| 3:15 pm – 3:45pm | Break Sponsored by Thomson |
| 3:45 pm – 5:15pm | Session 4: Concurrent Sessions 4A Taxation Taxes Moderator: Tracy Noga, Bentley College The Circuit Courts Divide Over Whether Or Not Early Retirement Payments Made To Tenured Faculty Are Wages For FICA Tax Purposes Mark Aquilio, St. John's University Using the Principal Place of Business Concept to Satisfy Convenience of the Employer and Listed Property Requirements Jim Thomas, Indiana University Northwest Do Community Property Laws Prevent Innocent Spouses from Getting Relief? Laura Lee Mannino, St. John's University 4B Panel: Is a Forensic Accounting Curriculum Right For Your School? Accounting Moderator: Larry Gramling 4C Management Accounting Accounting Moderator: Cynthia Krom, Mount Saint Mary College The CMA Certification: The Right Tool for Today's Business Environment Yvette J. Lazdowski, Plymouth State University Assessing performance outcomes in contingency-based management accounting research Lili-Anne Kihn, University of Vaasa Integrated Information Systems, Enabling Budgetary Control and Performance Christopher S. Chapman, University of Oxford; Lili-Anne Kihn University of Vaasa 4D Teaching and Curriculum Accounting Moderator: John Ribezzo, Community College of Rhode Island An Active Learning Exercise In Introductory Managerial Accounting With Student Perceptions Judith A. Sage and Lloyd G. Sage, University of Illinois at Springfield Documenting Procedures Electronically Using Pro Systems FX for Engagements Thomas J Hogan and Julia Camp, University of Massachusetts Boston 4E Financial Accounting and Reporting Accounting Moderator: Optimal Smoothing of Reported Earnings Victor Valdivia, Hudson River Analytics, Inc., University of Maryland The Importance of Earnings And Earnings Management Joshua Ronen, New York University; Varda (Lewinstein) Yaari, Morgan State University Short Horizons, Keynesian Beauty Contest, and Disclosure Pingyang Gao, Yale University 4F International Accounting Accounting Moderator: Victoria Shoaf, St Johns University International Convergence: The Case of Accounting for Business Combinations Nina T. Dorata and Ibrahim M. Badawi, St. John's University The Potential Impact Of FASB/IASB Convergence Efforts: The Case Of Accounting For Research And Development Costs In The Pharmaceutical And Software Industries Judy Beckman and Kerry Budnick, University of Rhode Island FASB's Initiative to Improve on the Quality of Standards: An Empirical Assessment of the Contribution of Constituents in the Commentary Stage Andrew Ayimbila Anabila, Pace University 4G Government & Nonprofit Accounting Moderator: The Value Effect of Management Accounting Strategies and Divestiture Decisions on Hospital Financial Performance Richard P. Silkoff, Eastern Connecticut State University Nonprofit Fiscal stability: How does board performance matter? Rinku Bhattacharya, Pace University |
| 6:00 pm – 7:30 pm | Reception in Exhibit Area Sponsored by AAA membership committee |
| 7:30 pm – 8:30 pm | Teaching and Curriculum Ice Cream Social |
| Saturday, April 28, 2007 | |
| 7:30 am – 11:30 am | Registration Open |
| 7:30 am – 9:15 am | Northeast Region Business Meeting and Hall of Fame Breakfast Speaker: Gary Previts, President Elect, AAA AAA Updates and Recent Developments |
| 9:30 am – 10:45 am | Session 5: Concurrent Sessions 5A Teaching and Curriculum Accounting Moderator: An Advanced Present Value Formula Joseph Tzur, Bar-Ilan University; Hila Yaari, Tel-Aviv University; Varda Yaari, Morgan State University A Simple Teaching Approach For Multiple Product CVP Analysis Using Pictures David Marcinko, Skidmore College; Saurav Dutta, University at Albany, State University of New York 5B Financial Accounting and Reporting Accounting Moderator: Does Detailed Implementation Guidance Yield More Comparability In Disclosures Of Intangible Assets? Stephen Tomczyk, Central Connecticut State University What Types of Firms Send a Clear Signal in the MD&A? Determinants of Annual Report Readability Marie Blouin, University at Buffalo, SUNY 5C Financial Accounting and Reporting Accounting Moderator: Management's Hierarchical Propensity to Meet or Exceed Earnings Thresholds Fang (Sherry) Li, Rider University The Valuation Accuracy of Equity Value Estimates Inferred from the Abnormal Earnings Growth Model Bjorn N. Jorgensen and Yong Gyu Lee, Columbia University; Yong Keun Yoo, Korea University Fair Disclosure and Investor Asymmetric Awareness in Stock Markets Zhen Liu, Stony Brook University, SUNY 5D Panel: Opportunities for Educators to Work with The Institute of Internal Auditors Accounting Moderator: Priscilla A. Burnaby, Bentley College Panelists: Jeffrey Swerdlow, The Institute of Internal Auditors Research Foundation Susan Hass, Simmons College Mohammad J. Abdolmohammadi, Bentley College 5E Auditing Auditing Moderator: Auditor decisions and the problem of independence: informational asymmetry and the actions of a 'rogue auditor' Paul Barnes, Northeastern University The Auditor's Assessment of Fraud Risk: A Fuzzy Logic Approach Christie L. Comunale and Rebecca L. Rosner, Long Island University – C.W. Post Campus; Thomas R. Sexton, State University of New York – Stony Brook 5D International Accounting Accounting Moderator: An Empirical Investigation Of The Validity Of The Positive Theory In Developing Countries: The Case Of The Kingdom Of Saudi Arabia Mohamed Sherif Tawfik, Zagazig University Common And Improved Conceptual Framework: A Necessary Condition For Principles-Based And Converged Accounting Standards Sylwia Gornik-Tomaszewski, St. John's University Motivating factors in Selecting Employee Profit Sharing Schemes in the U.S., U.K. And Canada (similarities and differences) Alireza Daneshfar, University of New Haven; Farhad Simyar, Chicago State University; Michael Rolleri, University of New Haven 5G Taxation Taxes Moderator: Brigitte W. Muehlmann, Bentley College The Effects of Tax Incentives for Investment – The Case of Austrian Accelerated Depreciation Eva Eberhartinger, Vienna University of Economics and Business Administration; Helga Rohner, Vienna University of Economics and Business Administration Internet Commerce and International Taxation: Is It Finally Time To Revise "Permanent Establishment?" Robert J. Walsh, University of Dallas |
| 10:45 am – 11:15 am | Break |
| 11:15 am – 12:30 pm | Session 6: Concurrent Sessions 6A International Accounting Accounting Moderator: Shirley Hunter, Tufts University The Impact of Equity Culture On Corporate Governance Systems & Financial Accounting Standards in the Six Gulf Cooperation Council States Are Independent Directors Really Independent in Mexico? Susan Machuga, University of Hartford; Karen Teitel, College of the Holy Cross Does External Debt Impede on Corporate Governance in Emerging Stock Markets? Charles A. Malgwi, Bentley College; Shirley Hunter and Towanda Gwen, Tufts University 6B Invited Presentation: Developing a Successful Research Project Accounting Speaker: Carol Ann Frost, University at Buffalo, SUNY Shareholder Protection and Enforcement of Listing Rules at Nasdaq Carol Ann Frost and Feng Gu, University at Buffalo, SUNY 6C Public Interest Accounting Moderator: Accountants' Cognitive Styles and Ethical Reasoning: A Comparison Spanning Fifteen Years Mohammad J. Abdolmohammadi and Jane Fedorowicz, Bentley College; Ophera Davis, Davis Consulting, Inc Public Accountants' Perceptions of Ethical Work Climate: An Exploratory Study of the Difference between Partners and Employees within the Instrumental Dimension Howard Buchan, College at Oneonta, SUNY 6D Taxation Taxes Moderator: Barry Broden, University of Hartford The Effects of Observation of Peer Behavior on Tax Reporting Decisions Martha L. Wartick, University of Northern Iowa; Timothy J. Rupert, Northeastern University Tax Outsourcing and Issues of Privacy and Confidentiality Patricia Nodoushani, University of Hartford 6E Teaching and Curriculum Accounting Moderator: Cheryl Crespi, Central Connecticut State University User versus Preparer Orientation in the Introductory Financial Accounting Course: Current Practice and Implications Christie L. Comunale, Long Island University – C.W. Post Campus; Thomas R. Sexton, State University of New York – Stony Brook; Stephen C. Gara, Drake University Examining A Potentially Abusive Tax Shelter: The Case Of Compaq Computer Corporaton R. Loring Carlson and Thomas J. Vogel, Western New England College 6F Public Interest Accounting Moderator: An Integrated Financial Audit: New Design for a New Century Mary Ellen Oliverio and Bernard H. Newman, Pace University Materiality and the Audit Report Francis E. Kearns, Rochester Institute of Technology |
| 12:30 pm – 2:00 pm | Luncheon for Doctoral Students and Invited Faculty |
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.