American Accounting Association

2012 Northeast
Region Meeting

OCTOBER 18–20, 2012  •  PROVIDENCE, RHODE ISLAND
Call for SubmissionsRegistration InformationHotel InformationMeeting ProgramProgram Speakers

Preliminary Program

Thursday, October 18, 2012
1:00 pm–5:00 pm Workshops

CPE Workshop 1 - Teaching and Technology in 2016: Online Learning
Accounting-4.0 CH
Amy Dunbar, University of Connecticut
Henry Schwarzbach, University of Rhode Island

CPE Workshop 2 - Moral Courage and Personal Ethical Threshold
Behavioral Ethics-Basic-4.0 CH
Matthew Eriksen, Providence College
McGraw-Hill Higher Education Focus Group
By Publisher Invitation Only

5:30 pm–7:00 pm Reception

Friday, October 19, 2012
7:00 am–8:15am Breakfast in the Exhibit Hall

8:30 am–10:00 am Opening Plenary Session
Accounting-1.5 CH

Speaker: Jonathan Weil, Bloomberg News
"A Decade of Accounting Wars"
Jonathan Weil joined Bloomberg News as a columnist in 2007, and his columns on finance and accounting won Best in the Business awards from the Society of American Business Editors and Writers in 2009 and 2010. Weil was a reporter for The Wall Street Journal from 1997 to 2006, and before that at the Arkansas Democrat-Gazette in Little Rock. He grew up in Hollywood, Fla., and has a bachelor's degree from the University of Colorado at Boulder and a law degree from Southern Methodist University. Weil's columns on finance and accounting won Best in the Business awards from the Society of American Business Editors and Writers in 2009 and 2010.

Moderator:Carol Hartley, Providence College
Panelists: Christine Earley, Providence College
Alan Reinstein, Wayne State University
Jay Thibodeau, Bentley University

10:00 am–10:30 am Break

10:30 am–12:00 pm Concurrent Sessions

FASB Technical Update Part I
Accounting-1.5 CH

Ronald W. Lott
Research Director at the Financial Accounting Standards Board
with IFRS Commentary by Holger Erchinger, KPMG

Part I is a FASB technical update for participants on the current status of major projects on the board's agenda. Among the topics likely to be included are Conceptual Framework, Revenue, and Leases.

Ronald W. Lott was appointed research director of the Financial Accounting Standards Board (FASB) in June 2008. In this role, he is responsible for overseeing FASB research activities, including its Financial Accounting Standards Research Initiative that involves experimental markets research on major project proposals and coordination with other relevant research organizations. He also directs the conceptual framework and liabilities and equity projects in conjunction with the International Accounting Standards Board (IASB). Ronald W. Lott first joined the FASB in May 1991 as a project manager on its research and technical activities staff. In this capacity, he worked on a number of Board projects, including those that addressed consolidations of special-purpose entities and measuring financial instruments at fair value. He also managed or co-managed projects on topics including derivatives hedging, segment reporting and income taxes. After leaving the FASB to accept a position as partner in the National Department of Accounting and Auditing of BDO Seidman, LLP, Mr. Lott rejoined the FASB staff in July 1997 as a project manager on its financial instruments project. Prior to originally joining the FASB, Mr. Lott was senior audit manager at KPMG Peat Marwick and technical manager for the American Institute of Certified Public Accountants. Lott earned his B.B.A. degree in accountancy from the University of Mississippi. He also holds a CPA certificate issued by the state of Mississippi.

FAR Papers - Post-earnings Announcement Drift
Accounting-1.5 CH
Moderator: Christine Earley, Providence College

Asset turnover growth and accruals: one anomaly or two?
Wei Zhu, Yale school of management
Discussant:: Stephani Mason, Rutgers University

R&D Uncertainty and Post-Earnings-Announcement Drift
Yi Zhou, Peking University
Discussant:: Wei Zhu, Yale School of Management

Relation between past and future post-earnings-announcement returns
Dong Hyun Son, Rutgers University
Dan Palmon, Rutgers University
Ari Yezegel, Bentley University
Discussant:: Richard Schneible, University at Albany

FAR Papers - Forecasting / Future Performance
Accounting-1.5 CH
Moderator: Susan Hughes, University of Vermont

Why do analysts revise their stock recommendations after earnings announcements?
Ari Yezegel, Bentley University
Discussant:: Paul Goodchild, University of Connecticut

The Forecasting and Valuation Implications of Deferred Tax Valuation Allowances
Erin Henry, University of Connecticut
David P. Weber, University of Connecticut
Mary M Frank, University of Virginia-Graduate School
Discussant:: Joseph Comprix, Syracuse University

Are restructuring charges related to post restructuring productivity?
Menghistu Sallehu, Eastern Illinois University
Discussant:: Joseph Comprix, Syracuse University

TLC Papers - Ethics in the Classroom
Accounting-1.5 CH
Moderator: Donald Kent, SUNY - Brockport

Using an Ethics Audit Simulation to Teach Ethics Management, Awareness, and Sensitivity
John A Schatzel, Stonehill Col
Discussant:: Robert Duron, Husson University

Integrating Leadership Topics in an Accounting Ethics Course - Preparing Students for a Challenging Profession
Patrick T Kelly, Providence College
Discussant:: Cynthia Blanthorne, University of Rhode Island

Baker Hughes: Greasing the Wheels in Kazakhstan
Norbert Tschakert, Salem State University
Mark A Holtzblatt, Cleveland State University
Discussant:: Richard Bernardi, Roger Williams University

AUD Papers - Auditor Independence
Accounting-1.5 CH
Moderator: Aamer Sheikh, Quinnipiac University

The Effect of Changes in the Issuing Office of an Audit Firm on Clients' Audit Quality and Audit Fees
Colin D Reid, Northeastern University
Carl W Hollingsworth, Clemson University
Discussant:: Stefanie Tate, University of Massachusetts Lowell

Auditor Reporting Materiality and Audit Fees
Joseph Trainor, St. John's University
Discussant:: Yvette Lazdowski, Plymouth State University

Auditor Independence and Audit Quality: A Literature Review
Ling Lin, Umass Dartmouth
Nopmanee Kong Tepalagul, Boston University and Chulalongkorn University
Discussant:: Douglas Chene, University of Southern Maine School of Business

TAX Papers - Taxation Controversies
Taxes-1.5 CH
Moderator: Cheryl Crespi, Central Connecticut State University

The High Court Rules That an Overstatement of Basis in Property Sold Does Not Constitute an Omission from Gross Income for Statute of Limitations Purposes
Mark Aquilio, St John's University - Jamaica NY
Discussant:: Monique Durant, Central Connecticut State University

Acquisition of Hutchison Essar (India) by Vodafone (UK): Lessons from International Taxation of Indirect Transfer of Shares
Mahendra R Gujarathi, Bentley University
Samir Kumar Barua, indian institute of management
Discussant:: Ahmed Ebrahim, Fairfield University

The Ethics of Corporate Inversion
Kimberly A Sipes, Kentucky State University
Discussant:: Eric Lewis, Siena College

GNP/MA Papers - Issues and Accountability
Accounting-1.5 CH
Moderator: Judith Sage, Texas A&M International University

ACCOUNTABILITY STANDARDS FOR NONPROFIT ORGANIZATIONS: DO ORGANIZATIONS BENEFIT FROM CERTIFICATION PROGRAMS?
Nancy Chun Feng, Suffolk University
Daniel Neely, University of Wisconsin-Milwaukee
Lise Anne D. Slatten, University of Louisiana at Lafayette
Discussant:: Kathryn Jervis, University of Rhode Island

EXAMINING THE SUNK COST APORY
Alan Reinstein, Wayne State University
Mohamed E Bayou, University of Michigan-Dearborn
Discussant:: Lawrence Grasso, Central Connecticut State University

12:00 pm–1:30 pm Luncheon (Ticket required)
Accounting-1.5 CH

Speaker: Gina M. Raimondo
Rhode Island State Treasurer

"Insights Into Rhode Island Pension Reform"
Elected in November 2010 with an overwhelming majority, Gina Raimondo dedicated her first year in office to redesigning Rhode Island's state-administered public employee pension system. Prior to being elected, Gina Raimondo worked for a decade as co-founder and general partner of Point Judith Capital, a venture capital firm. She has also served as the senior vice president of fund development at Village Ventures. A firm believer in innovation, Raimondo was involved in dozens of successful start-up companies, primarily in the health care industry. Prior to joining Village Ventures, she clerked for US District Judge Kimba Wood of the Southern District of New York. Raimondo is a graduate of Harvard University and Yale Law School, and was a Rhodes Scholar at Oxford University.

1:45 pm–3:15 pm Concurrent Sessions

FASB Technical Update Part II
Accounting-1.5 CH


Ronald W. Lott
Research Director at the Financial Accounting Standards Board

Part II is a FASB technical update for participants on the current status of major projects on the board's agenda. Among the topics likely to be included are Financial Instruments, Insurance, and Consolidations.

FAR Panel - XBRL: Who is using it? Is it ready for Analytics?
Accounting-1.5 CH

Eric E. Cohen, XBRL Global Technical Leader, PricewaterhouseCoopers
Saeed Roohani, Bryant University
David Shaw, FASB XBRL Technical Accounting Research Associate

FAR/MA/ABO - Paper Dialogue Session
Accounting-1.5 CH
Moderator: Patricia Bancroft, Bridgewater State University

Payout Policy and Asymmetric Information: An Empirical Examination under Governance Framework
Ying Huang, the University of Memphis
Yu Chen, Texas A&M International University

Enterprise Risk Management, Earnings Management, and Value Relevance of Earnings
Yi-Mien Lin, National Chung Hsing University
Chwen-Chi Liu, Feng Chia University
Ya-Fen Kuo, Feng Chia University

Implications of SOX compliance for HRM: Enhancing internal controls with e-HRM
Caroline Claro Hayek, Texas A&M University-Commerce
Mario Hayek, Texas A&M University-Commerce
Wallace A Wiliiams Jr., Texas A&M University-Commerce

CPA Examination Performance of Candidates from the Northeast Region of the American Accounting Association (AAA)
Gordon Heslop, Texas A&M University Commerce
Virginia Fullwood, Texas A&M University-Commerce
Rafiu Fashina, Texas A&M University Commerce

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

TLC Papers - Two Teaching Resources for Your Consideration
Accounting-1.5 CH
Moderator: Susan Hughes, University of Vermont

DaimlerChrysler: Adopting IFRS Accounting Policies
Natalie T Churyk, Northern Illinois University
Eva K Jermakowicz, Tennessee State University
Alan Reinstein, Wayne State University
Discussant: Susan Hughes, University of Vermont

Simply Soups Inc.: A Teaching Case Designed to Integrate the Electronic Confirmation Process into an Auditing Curriculum
Jay C. Thibodeau, Bentley University
Denise Hanes, Bentley University
Barbara Porco, Fordham University
Discussant: John Schatzel, Stonehill

TLC Papers - Paper Airplanes and Service Learning
Accounting-1.5 CH
Moderator: Star Ciccio, Johnson & Wales University

The Application of Lean Accounting to a Manufacturing Simulation: A Teaching Note
Lawrence P Grasso, Central Connecticut State University
Gerald K DeBusk, University of Tennessee-Chattanooga
Clay L. Moreland Jr., University of Tennessee-Chattanooga
Discussant: Charles Cullinan, Bryant University

Service Learning in Accounting Education: A Review of the Literature
Cynthia Blanthorne, University of Rhode Island
Stu Westin, University of Rhode Island
Discussant: Harry Howe, SUNY-Geneseo

SUPPLEMENTAL: Service Learning in Accounting Education: A Review of the Literature
Cynthia Blanthorne, University of Rhode Island
Stu Westin, University of Rhode Island

Development of a Needed Resource: A Service-Learning Project
Margaret Ruggieri, Providence College
Judith Morse, Providence College
Discussant: Kathryn Jervis, University of Rhode Island

AUD Papers - Restatements and More
Accounting-1.5 CH
Moderator: John Kim, CUNY-Hunter Col

Restatements: Do They Affect Auditor Reputation for Quality?
Le Xu, University of New Hampshire
Afshad Irani, Washington and Lee University
Stefanie Tate, University of Massachusetts Lowell
Discussant: Ross Fuerman, Suffolk University

The Significance of Annual Restatements in Auditor Litigation, Past, Present and Future: A Longitudinal Study of Financial Reporting Lawsuits Filed 1993 to 2008
Ross D. Fuerman, Suffolk University
Discussant: Yvette Lazdowski, Plymouth State University

Fair Value and Audit Fees
Mei Zhang, Rowan University
Discussant: Stephani Mason, Rutgers University

3:00 pm–4:00 pm Effective Learning Strategies Forum and Ice Cream Social Break in the Exhibitors' Area
(Ice Cream Social sponsored by the AAA Teaching, Learning and Curriculum Section)
Accounting-1.0 CH

Sino-Forest Corporation: If a Tree Falls in the Forest, Can You Prove It's Yours?
John M Coulter, Western New England College
Thomas J Vogel, Canisius College

Flipping Your Classroom
Marie G Kulesza, University of Saint Joseph
Cheryl S Crespi, Central Connecticut State University
Paul H Mihalek, Central Connecticut State University

CEDAR: A Method for Issue Resolution in Tax Practice in Five Steps
Brigitte W Muehlmann, Suffolk University

Enriching Your Introductory Accounting Course with Your Own Instructional Resources
Daniel J. Jones, Assumption College

Flipping the Classroom: An Innovative Digital Learning Strategy
Michael L Kraten, Providence College

How to Implement the Best Teaching Practices from 25 Years of The Teaching Professor
Paul Solomon, Central Connecticut State University

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

Effective Learning Strategies Poster Presentation: Teaching Intercompany Depreciable AssetTransfers in the Advanced Accounting Course
Robert W Duron, Husson University

Use Debates to Develop Communication and Critical Thinking Skills
Bonnie Brayton Kennedy, Salve Regina University

Debits & Credits Made Easy
Star DeSimone Ciccio, Johnson & Wales University

Skip Class - Report to Work: A Study on Communicating Accounting Information in a SimulatedBusiness Environment
Tammy J Duxbury, Bryant University

Incorporating Enterprise Risk Management in First Year Accounting Courses
Katherine Kinkela, Iona College

Using the Wall Street Journal Accounting Weekly Review
Judy K Beckman, University of Rhode Island

A Case-Based Approach to Teaching Fraud Examination
Patricia A Johnson, Canisius College

Teaching Inventory Costing Methods: Mannequin's Gone Wild
Cheryl S Crespi, Central Connecticut State University
Marie G Kulesza, University of Saint Joseph

Words and Numbers: Introducing Freshmen Students in the Accounting/Finance Course to the Library
Candy Bianco, Bentley University
Elizabeth Galoozis, Bentley University
Elliott Levy, Bentley University
Mary Marcel, Bentley University
Karen Osterheld, Bentley University

Student Engagement and Transfer of Knowledge
Dennis M Bline, Bryant University
Mary Ella Gainor, Bryant University
Xiaochuan Zheng, Bryant University

4:00 pm–5:30 pm Concurrent Session

The EY Academic Resource Center (EYARC): Professional Judgment Framework Curriculum Resources
Accounting-1.5 CH

James Lloyd Bierstaker, Villanova University

Given the increasing need for strong professional judgment skills for accounting professionals to operate successfully in an environment of increasing risk and complexity, the EYARC offers a full complement of professional judgment framework curriculum materials for faculty use. The curriculum provides students with a framework that allows them to address appropriate considerations to make professional judgments and opportunities to apply the framework to accounting and auditing scenarios. In addition, the curriculum provides students with an understanding of common biases that they might encounter that can interfere with their ability to make a strong professional judgment and methods to combat these biases. Participants in the session will learn about this curriculum and how to access these and other educational materials provided by the EYARC.

Pathways Commission Report Overview: The Path Taken and Pathways to the Future
Accounting-1.5 CH

Sharing Recommendations from the Recently Released Report of the Pathways Commission: The Panel Will Discuss Shaping the Future of Accounting Education
Mark Higgins, University of Rhode Island, Co-Chair Pathways 2
Martha Conn Hultzman, Immediate Past President RISCPA
Lefkowitz, Garfinkel, Champi & DeRienzo P.C

FAR Papers - Financial Reporting Issues
Accounting-1.5 CH
Moderator: Patrick Kelly, Providence College

EARLY EVIDENCE ON THE IMPLICATIONS OF SFAS 166/167
Seda Oz, NYU- Stern Business School
Discussant: Xiaolu Xu, Syracuse University

Off the Hook: Does the Supreme Court's Scheme Liability Ruling Benefit Firms in Litigation-ProneIndustries?
Menghistu Sallehu, Eastern Illinois University
Candra Chahyadi, Eastern Illinois University
Discussant: Rapheal Hamilton, Syracuse University

Do CEOs Set Their Own Pay? Evidence from Asymmetric Cash Pay-for-Performance Sensitivity
Qi (Flora) Dong, Boston University
Bingyi Chen, Boston University
Discussant: Rapheal Hamilton, Syracuse University

FAR Papers - Market Response to Earnings Issues
Accounting-1.5 CH
Moderator: Eric Lewis, Siena College

The Presentation Arrangements of Pro Forma Earnings Disclosures: Managerial Incentives and MarketResponses
Guannan Wang, Boston University School of Management
Discussant: Ravindra Bangar, Syracuse University

Firm Level Strategy and Market Reaction to Earnings
Guy D Fernando, University at Albany-SUNY
Richard Schneible, University at Albany - SUNY
Arindam Tripathy, University of Washington - Tacoma
Discussant: Xinyi Lu, University of New Haven

An Examination of the Market Response to the Issuance of Research Reports during and after the IPOQuiet Period
Elena Precourt, University of Rhode Island
Henry Oppenheimer, University of Rhode Island
Discussant: Stephen Dempsey, University of Vermont

TLC Papers - Learning Techniques and Issues
Accounting-1.5 CH
Moderator: John Ribezzo, CCRI

Does Class Size and Student Learning Preferences (VARK) Affect the Benefit of an Active-LearningCase in an Intermediate Accounting I Course?
Judith A. Sage, Texas A&M International University
Lloyd G. Sage, Texas A & M International University
Discussant: Yvette Lazdowski, Plymouth State University

The Use of Alternative Quiz Formats to Enhance Students' Experiences in the Introductory AccountingCourse
Christine E. Earley, Providence College
Julia M Camp, Providence College
Judith Morse, Providence College
Discussant: Cheryl Crespi, Central Connecticut State University

Student Perceptions of Blog Effectiveness in an Undergraduate Tax Curriculum
Monique O Durant, Central Connecticut State University
Discussant: Alison Iavarone, New York City College of Technology - CUNY

AUD Papers - Sarbanes-Oxley: Implications and Extensions
Accounting-1.5 CH
Moderator: Janet Phillips, Southern Connecticut State University

Auditors' and Governmental Financial Officers' Views on Expanding the Sarbanes-Oxley Act to theGovernment Sector
Alan Reinstein, Wayne State University
Mohammad J Abdolmohammadi, Bentley University
Cathleen L Miller, Wayne State University
Discussant: Priscilla Wightman, Hartwick College

THE IMPACT OF POST-SOX SUPPLIER CAPACITY CONSTRAINTS ON THE NONPROFIT AUDIT MARKET
Nancy Chun Feng, Suffolk University
Randy J. Elder, Syracuse University
Discussant: Joseph Trainor, St. John's University

Differential SOX Regulation Regimes and ICFR Disclosure Quality
Hsien-Lian Chiu, National Chengchi University
Ling-Tai Lynette Chou, National Chengchi University
Discussant: Colin Reid, Northeastern University

5:30 pm–6:30 pm Meeting of Steering Committee Members
6:00 pm–7:30 pm Reception (Ticket required)
Dinner on your own in one of Providence's fine restaurants
Saturday, October 20, 2012
7:30 am–9:00 am Hall of Fame Breakfast (Ticket required) and Business Meeting
Accounting-1.0 CH
Speaker: Greg Waymire, Immediate Past President American Accounting Association

"Innovation in Research"

Gregory Waymire is the Asa Griggs Candler Professor of Accounting at the Goizueta Business School at Emory University. He has been a member of the Goizueta faculty since 1990. He previously served as President of the Financial Accounting and Reporting Section and Vice-President of Research for the American Accounting Association. Waymire served as President-Elect and President of the American Accounting Association in 2010-11 and 2011-12, respectively. The author of numerous articles, his areas of specialization include the spontaneous emergence of accounting standards throgh knowledge sharing, accountability and language as mechanisms to produce trust in economic exchange, underpinnings of the FASB's conceptual framework, the role of accounting in periods of economic crisis, and the emergence of U.S. information intermediaries in the pre-SEC Era. Greg Waymire earned his PhD and MBA from the Graduate School of Business, University of Chicago and his BSBA from the School of Business at Indiana University.

Award Presentations
Northeast Region Hall of Fame 2012
Best Teaching, Learning and Curriculum Paper
Best New Faculty Paper
Best Doctoral Student Paper

9:15 am–10:45 am Concurrent Sessions

Strategic Planning for Metropolitan and Regionally-Focused Accounting Programs
Accounting-1.5 CH

The Association for the Advancement of Collegiate Schools of Business (AACSB) recognized the importance of strategic planning for academic business and accounting programs by issuing mission-based accreditation standards. This panel session will identify important ways that metropolitan or regionally-focused (MRF) accounting programs differ from other accounting programs, including student demographics, faculty qualifications and interests, and access to employers and alumni. The panel session will also discuss how unique characteristics of MRF accounting programs affect such programs' strategic planning. The panel session will provide guidance to faculty and administrators interested in capitalizing on some unique characteristics of MRF accounting programs.

Panelists:
Mark Higgins, University of Rhode Island
Alan Reinstein, Wayne State Univeristy
James E. Rebele, Robert Morris University

FAR Papers - Internal Controls / Governance
Accounting-1.5 CH
Moderator: Timothy Rupert, Northeastern University

Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses
Biyu Wu, University of Connecticut
Sarah C Rice, University of Connecticut
David P Weber, University of Connecticut
Discussant: Fred Yebba, Syracuse University

Corporate Social Responsibility and Accounting Conservatism
Jun Guo, SUNY at Binghamton
Pinghsun Huang, National Cheng Kung University
Yan Zhang, SUNY-Binghamton
Discussant: Ling Lin, UMass Dartmouth

FAR Papers - Analytic I
Accounting-1.5 CH
Moderator: Joseph Comprix, Syracuse University

The role and responsibilities of the CFO: Implications for reporting quality, firm value, andincentive compensation
Henry Friedman, UCLA
Discussant: Michael Smith, Boston University

Long Term Post-IPO Success
David Ewart Vance, Rutgers University School of Business Camden
Discussant: Hai Ta, Drexel University

Accounting Conservatism and the Efficient Provision of Capital to Privately Informed Firms
Michael Smith, Boston University
Discussant: Gregory Light, Providence College

TLC Papers - Financial Cases for the Classroom
Accounting-1.5 CH
Moderator: Jane Przybyla, Rhode Island College

General Solar - A Short Case Study with Fair Value Calculations
Harry Howe, SUNY-Geneseo
Jeffrey W Lippitt, Ithaca College
Discussant: Yvette Lazdowski, Plymouth State University

Fun With Leases
Natalie T Churyk, Northern Illinois University
Alan Reinstein, Wayne State University
Discussant: Kate Jelinek, University of Rhode Island

Principle-based Teaching in a Student-centered Environment: an Illustration Using the MatchingPrinciple
Fengyun Wu, Widener University
Discussant: Barbara Porco, Fordham University

AUD Papers - Outsourcing
Accounting-1.5 CH
Moderator: Graham Gal, University of Massachusetts-Amherst

Correlates of Co-sourcing/Out-sourcing of Internal Audit Activities
Mohammad J Abdolmohammadi, Bentley University
Discussant: Michael Kraten, Providence College

COMMUNICATION AND INTERNAL CONTROL IN OUTSOURCED IS DEVELOPMENT PROJECTS
Sonia Gantman, Providence College
Discussant: Gary Schneider, Quinnipiac University

Using Multi-factor and Layered Authentication in Online Banking
Aamer Sheikh, Quinnipiac University
Gary P Schneider, Quinnipiac University
Kathleen A Simione, Quinnipiac University
Discussant: Patricia Johnson, Canisius College

10:45 am–11:15 am Break
11:15 am–12:45 pm Concurrent Sessions

Including Gender in the Discussion: Expanding Opportunities for Gender Related Research in Accounting
Accounting-1.5 CH

While gender has been used in the accounting literature, either as an explanatory variable or a control variable, there are many untapped opportunities to include gender in cutting edge accounting research. The Gender and Work-Life Balance section of the AAA has promoted research on gender as it relates to the work, but there are many interesting avenues of research related to accounting and gender that are currently not being exploited or investigated. The panelists will discuss cutting edge research focused on understanding the role of gender as it relates a wide variety of areas that are generally of interest to accounting researchers. Topics will include risk aversion, corporate governance, work life balance, and what gendered research would be helpful to practitioners.

Moderator: Mindy Nitkin, Simmons College

Panelists:
Practitioner perspectives: Susan Esper, Deloitte, LLP
Corporate Governance: Patricia Deyton, Simmons College
Risk Aversion & Women: Susan Hass, Simmons College
Women and Work: Mary Shapiro, Simmons College

FAR Papers - Analytic II
Accounting-1.5 CH
Moderator: Joseph Comprix, Syracuse University

Disclosure Intervals, Hedge Fund Survival and Market Stability
Thaddeus Neururer, Boston University
Discussant: Henry Friedman, UCLA

Voluntary Income Reporting
Philip Beaulieu, University of Calgary
Discussant: David Ewart Vance, Rutgers University

A Few Stylized Observations on Accounting Discretion
Steven Schwartz, Binghamton University
Richard A Young, Ohio State University - Columbus
Discussant: Douglas Chene, University of Southern Maine School of Business

TLC - Paper Dialogue Session
Accounting-1.5 CH
Moderator: Judith Morse, Providence College

Financial Literacy in America: What Role Should Colleges, Universities, and BusinessProfessionals Play?
Frank C Lordi, Widener University

Investigating Cross-sectional Variations in Accounting Issues Coverage: A Content Analysis
John J Kim, CUNY-Hunter Col

An Approach to Teaching Accounting Systems
Dori A Lombard, Berkeley College

Bring real-world applications and simulations into the auditing course
Fengyun Wu, Widener University

AUD Papers - Attitudes and Behaviors of Auditors
Accounting-1.5 CH
Moderator: Harry Howe, SUNY-Geneseo

Examining the Concepts of Insurance versus Litigation Risks: Testing Auditors' Responses toEngagement Clauses
Alan Reinstein, Wayne State University
Brian Patrick Green, University of Michigan-Dearborn
Philip Beaulieu, University of Calgary
Discussant: Christine Earley, Providence College

DEBUNKING THE 'INVERTED-U' THEORY OF AUDITORS' LEVEL OF MORAL DEVELOPMENT: A META ANALYSIS
Richard A Bernardi, Roger Williams University
Olivia A. Shaw, Roger Williams University
Discussant: Mohammad Abdolmohammadi, Bentley University

How do auditors perceive risks in the financial crisis of 2008
Hanmei Chen, Rowan University
Mei Zhang, Rowan University
Discussant: Alex Yen, Holy Cross

TLC/APLG/ABO/HIS Papers - Ph.D. Program Assessment, Institutions and Professions
Accounting-1.5 CH
Moderator: Paul Mihalek, Central Connecticut State University

BENCHMARKING THE RESEARCH PRODUCTIVITY OF ACCOUNTING DOCTORATES
Alan Reinstein, Wayne State University
James R. Hasselback, University of West Florida
Mohammad J Abdolmohammadi, Bentley University
Discussant: James Bannister, University of Hartford

Exploring Factors in the Growth of Accounting Professions and Professional Institutions
George Joseph, University of Massachusetts Lowell
Karie Judge, University of Massachusetts Lowell
Discussant: Patrick Kelly, Providence College

The Industrial Revolution and the Evolution of American Business: The Case of the Delaware andHudson Canal Company
Sally M Schultz, SUNY-New Paltz
Joan Hollister, SUNY-New Paltz
Discussant: Timothy Rupert, Northeastern University

12:45 pm–2:15 pm Doctoral Student Luncheon (Ticket required)

"Perspectives on Building an Academic Career"
Christine Earley, Providence College
Alan Reinstein, Wayne State University
Timothy Rupert, Northeastern University

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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