Introduction to XBRL with a Focus on Classroom Applications
Business Management & Organization-Basic-4 CR
Skip White, University of Delaware

Prison Tour and Interview with a Prisoner who has committed a White Collar Crime via Charter Bus to Warren Correctional Institution
Behavioral Ethics-Intermediate-4 CR
This experience is intended to provide faculty members with the opportunity to interact with someone who has committed a white collar crime and to see the results of these actions first hand. There will be discussions held on the bus on the way to and from the prison led by Janet Greenlee, University of Dayton , who has taken many graduate students and faculty on similar excursions.
Pre-registration is required and capacity is limited. NOTE: At the request of the prison, all participants must provide their social security number as of the registration deadline to be allowed inside the prison. Participants will also be requested to sign a release form. You may contact Janet Greenlee by phone at (937) 229-4790 to provide your number. Numbers will be shredded immediately after use.

Night at the Movies-
Enron: The Smartest Guys in the Room
Behavioral Ethics-Overview-1 CR
Including popcorn and chocolate and short discussions on using this and other media to teach Ethics and Corporate Governance.

APLG Board Meeting

Continental Breakfast in Exhibit area

Concurrent Sessions:

Plenary Session:
State of the Accounting Profession: Regulation, Legislation and Trends
Accounting-Update-1.5 CR
James Haubrock, CPA and Shareholder,
Clark Schaefer Hackett & Co., Chair of the Board, The Ohio Society of CPAs

T&C Interactive Plenary Session:

AACSB Standard 13: We Teach, But Are They Learning?
Specialized Knowledge and Applications-Advanced-1.5 CR
Marsha Huber and David Dennis, Otterbein College

T&C Paper Session:

Using an Access Database to Create Financial Statements – A Case for the Intro AIS Course
Specialized Knowledge and Applications-Advanced-1.5 CR
by Barbara Waddington Ross and Gary B. McCombs, Eastern Michigan University
Moderator: Jim Meddaugh, Ohio University
Discussant: Wally Wood, University of Cincinnati

Incorporating Real Options into the Capital Budgeting Process: A Primer for Accounting Educators
Specialized Knowledge and Applications-Advanced-1.5 CR
David E. Stout, Youngstown State University
Howard Qi, Michigan Tech University
Yan Alice Xie, University of Michigan-Dearborn
Sheen Liu, Washington State University-Vancouver
Moderator: Jim Meddaugh, Ohio University
Discussant: Dave Bukovinsky, Wright State University
BEST T&C PAPER AWARD!

A Comparison of the Ethical Conduct & Attitudes of Accounting Majors to Other Business Majors
Specialized Knowledge and Applications-Advanced-1.5 CR
Leon Hoshower, Ohio University
Chris Moberg, Ohio University
Felicia Morgan, University of West Florida
Moderator:Jim Meddaugh, Ohio University
Discussant: Andy Garcia, Bowling Green State University

Plenary Session:

STOP Teaching Your Students It's OK to Break the Law
Behavioral Ethics-Overview-2 CR
Gary Zeune of The Pros and The Cons

Lunch, Keynote Address: Just Say "No"-Accountants' Liability in Civil Securities Cases
Behavioral Ethics-Update-1 CR
James R. Cummins of Waite, Schneider, Bayless & Chesley Co. L.P.A.

Concurrent Sessions:

T&C Panel: Curriculum Innovations for Teaching Ethics and Corporate Governance
Behavioral Ethics-Update-1.5 CR
Connie Esmond-Kiger, Ohio University
Janet Greenlee, University of Dayton
Art Jipson, University of Dayton
Susan Lightle, Wright State University

T&C Paper Session:

A Note on Teaching Bond Accounting to Students
Specialized Knowledge and Application-Advanced-1.5 CR
Avinash Arya, University of Michigan-Flint
Moderator: Roland Madison, John Carroll University
Discussant: Carolyn Hartwell, Wright State University

Excel Projects Encompassing the Financial Statement Approach to Teaching Intermediate Accounting
Specialized Knowledge and Application-Advanced-1.5 CR
David W. Cornell, University of Missouri-Kansas City Gregory Bushong, Florida Atlantic University
Moderator: Roland Madison, John Carroll University
Discussant: Kevin Brown, Wright State University

An Investigation into the Best Student Preparation for an Online MBA F.A. Course
Specialized Knowledge and Application-Advanced-1.5 CR
Barbara W. Scofield
Robert J. Walsh, University of Dallas
Moderator: Roland Madison, John Carroll University
Discussant: Marsha Huber, Otterbein University

Financial Reporting Paper Session:

Segment Disclosure & the Reduction of Information Asymmetry
Accounting-Advanced-1.5 CR
Sang Kyu Lee, Western New England College
Anne Leah Jones, University of Massachusetts-Boston
Moderator: Zeke Sarikas, Ohio University
Discussant: Jeremy Cripps, American University of Kuwait.
BEST PAPER (ANDREWS) AWARD!

The Effect of Capital Market Pressures on the Association between R&D Spending and CEO Option Compensation
Accounting-Advanced-1.5 CR
Jian Cao, Florida Atlantic University
Indrarini Laksmana, Kent State University
Moderator: Zeke Sarikas, Ohio University
Discussant: Kathryn Easterday, Miami University

Incremental Information Content of Option Related Excess Tax Benefit Under FASB Statement No. 123R: Initial Evidence
Accounting-Advanced-1.5 CR
Santanu Mitra, Wayne State University
Mahmud Hossain, The University of Memphis
Zabihollah Rezaee, The University of Memphis
Moderator: Zeke Sarikas, Ohio University
Discussant: Julia Grant, Case Western Reserve University

Concurrent Sessions:

Panel:

Teaching International Financial Reporting Standards (IFRS)
Specialized Knowledge and Application-Advanced1-CR
Rob Larson, University of Dayton
Mark Myring, Ball State University
Tim Sale, University of Cincinnati

T&C Paper Session:

Readability of Introductory Financial & Managerial Accounting Textbooks
Specialized Knowledge and Application-Advanced-1 CR
Kenneth J. Plucinski, John Olsavsky, Linda Hall, University of New York at Fredonia
Moderator: David Kirch, Ohio University
Discussant: Marsha Huber, Otterbein College

Mission-Linked Service—The Acc Student-Practitioner Day (ASPD) Program
Application-Advanced-1 CR
David B. Law, Raymond J. Shaffer, and David E. Stout, Youngstown State University
Moderator: David Kirch, Ohio University
Discussant: Clay Hock, Miami University

Financial Reporting Paper Session:

Regulation Fair Disclosure and Capital Structure
Accounting-Advanced-1 CR
Reining Chen, The Ohio State University
Moderator: Kris Parsons, Ashland University
Discussant: Song Mo, Case Western Reserve University
BEST DOCTORAL STUDENT PAPER AWARD!

CEO Compensation, Earnings Quality and Ideosyncratic Return Volatility
Accounting-Advanced-1 CR
Pervaiz Alam and Min Liu, Kent State University
Moderator: Kris Parsons, Ashland University Discussant: Sandra Richtermeyer, Xavier University

Concurrent Sessions:

Panel:

What it means to be PQ and How to Get There
Business Management and Organization-Update-1 CR
Ron Burrows, University of Dayton
Sandra Richtermeyer, Xavier University
Marc Rubin, Miami University
Ray Stephens, Ohio University

Financial Reporting and Governance Paper Session:

Staggered Boards and Investor Perceptions of Earnings Quality
Accounting-Advanced-1 CR
Yijiang Zhao, Michael Davis, and Xiyu (Thomas) Zhou, University of Alaska Fairbanks
Moderator: John Surdick, Xavier University
Discussant: Anne Jones, University of Massachusetts-Boston.

Nonfinancial Performance Measures and Earnings Management
Accounting-Advanced-1 CR
Hassan R. Hassab-Elnaby, University of Toledo
Emad Mohammed, McMaster University
Amal Said, University of Toledo
Moderator: John Surdick, Xavier University
Discussant: Ann Gabriel, Ohio University

Financial Reporting Paper Session:

CEO's Equity-based Compensation, Earnings Attributes and Cost of Capital
Accounting-Advanced-1 CR
Pervaiz Alam, Min Liu, and Linda Zucca, Kent State University
Moderator: Ting Ting Lin, Ohio University
Discussant: Greg Jonas, Case Western Reserve University

Does Accruals Quality Matter to Analysts? Evidence from the Relation between Accruals Quality and Analyst Forecast Activities
Accounting-Advanced-1 CR
Ran Barniv and Min Liu, Kent State University
Moderator: Ting Ting Lin, Ohio University
Discussant: David Dennis, Otterbein College

Breakfast/Business Meeting

Plenary Session:

Member Update and Briefing: AAA'S Strategic Initiatives
Business Management and Organization-Update-1.5 CR
Gary Previts, President, American Accounting Association

Concurrent Sessions:

Panel:

Teaching Strategies for Dealing with the Best, the Worst, and Mediocrity in the Classroom
Specialized Knowledge and Application-Advanced-1.5 CR
Karen Braun, Case Western Reserve University
Marsha Huber, Otterbein College
David Kirch, Ohio University
William N. Kulsrud, Indiana University-Indianapolis
Wendy Tietz, Kent State University

International Paper Session:

International Auditing in France
Accounting-Advanced-1.5 CR
Julian Le Maux, University Paris
Moderator: Jim Cashell, Miami University
Discussant: Heidi Meier, Cleveland State University

The Value Relevance of Segment Information : Traditional Industry vs. Management Approach Disclosures
Accounting-Advanced-1.5 CR
Sang Kue Lee, Western New England College
Anne Leah Jones, University of Massachusetts-Boston
Moderator: Jim Cashell, Miami University Discussant: Rini Laksmana, Kent State University

Islamic Banking Sensitivities: Risk, Trust, and Culture
Accounting-Advanced-1.5 CR
Jeremy Cripps, American University of Kuwait
Ibrahim Qaddoura, Al-Ahli Bank, Kuwait
Moderator: Jim Cashell, Miami University
Discussant: Tom Schultz, Miami University

The Fleeting Nature of Permanent Reinvestment: Accounting for the Undistributed Earnings of Foreign Subsidiaries
Accounting-Advanced-1.5 CR
Timothy J. Fogarty, Case Western Reserve University
Thomas D. Schultz, Miami University
Moderator: Jim Cashell, Miami University
Discussant: Rob Larson, University of Dayton

Governance Paper Session:.

Does Audit Committee Oversight Make Management Forecasts More Useful for Analysis
Business Management and Organization-Advanced-1.5 CR
M.H. Carol Liu, Oakland University
Zili Zhuang, The Chinese University of Hong Kong
Moderator: Jennifer Bagwell, Ohio University
Discussant: Song Mo, Case Western Reserve University.

Board Consultation, Board Size and Corporate Performance
Organization-Advanced-1.5 CR
Ya-Chiu Lee, Deloitte & Touche, Taiwan
Ting Ting Lin, Ohio University
Moderator: Jennifer Bagwell, Ohio University
Discussant: Leon Hoshower, Ohio University

The Effects of Corporate Governance on Discretionary Investments
Organization-Advanced-1.5 CR
Chan Du, California State University-Fresno
Moderator: Jennifer Bagwell, Ohio University
Discussant: Michael Meyer, Ohio University