2012 Northeast Region Meeting
OCTOBER 18–20, 2012  •  PROVIDENCE, RHODE ISLAND

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 SUPPLEMENTAL: Instructional Guide for Professors Jay C. Thibodeau, Bentley University Denise Hanes, Bentley University Barbara Porco, Fordham University SUPPLEMENTAL: Instructional Guide for Students Jay C. Thibodeau, Bentley University Denise Hanes, Bentley University Barbara Porco, Fordham University SUPPLEMENTAL: Power Point Presentation Jay C. Thibodeau, Bentley University Denise Hanes, Bentley University Barbara Porco, Fordham University 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 Ernst & Young 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.

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