Case Presentations:

Stock Option Backdating Scheme—Comverse Technology, Inc.
Jui-Chin Chang, Howard University
Huey-Lian Sun, Morgan State University
Arya Avinash, University of Michigan—Flint
Sharon G. Finney, Morgan State University

Mountain State Sporting Goods: A Case of Fraud? A Case Study in Fraud Examination
Robert J. Rufus, Forensic Institute at UC
William Hahn, Southeastern University

The Smith Company—A Case on Capital Budgeting and Real Options
Karen A. Shastri, University of Pittsburgh
Kuldeep Shastri, University of Pittsburgh
David E. Stout, Youngstown State University

Concurrent Session #5: Panel Presentation—Ohio Master Teachers: What They Can Tell You (Moderator and panelist: Connie Esmond-Kiger, Ohio University; additional panelists: David Pearson, Case Western Reserve University, Ken Snead, Bowling Green State University, David Stott, Bowling Green State University, William Raabe, The Ohio State University, and Sandy Richtermeyer, Xavier University)

Specialized Knowledge and Applications—Basic—1.0 CH

Concurrent Session #6: Student Performance

The Gendered Nature of the Connection Between Effort and Achievement for Accounting Students: Beyond Deserts (Paul M. Goldwater, University of Central Florida, Timothy J. Fogarty, Case Western Reserve University, and Kimberly A. Zahller, Arizona State University)

Location Does Not Have to Be Destiny: Student Evaluation and Integrity Controls in a Management Accounting Class (Paul  M. Goldwater, University of Central Florida, and Timothy J. Fogarty, Case Western Reserve University)
Moderator:

Specialized Knowledge and Applications—Intermediate—1.0 CH

Concurrent Session #7: Earnings Forecasts

Corporate Governance and the Quality of Financial Disclosures Post-SOX (Mark J. Myring, Ball State University)

Does Financial Distress Affect Analyst Forecast Accuracy and Revisions? Evidence from Restructuring Charge Announcements (Ran R. Barniv, Kent State University, Mary Hilston Keener, University of Tampa, and Linda J. Zucca, Kent State University)

Moderator:

Finance—Advanced—1.0 CH

Concurrent Session #8: Faculty Issues

Accounting Faculty Job Search in a Seller’s Market (Steven C. Hunt, Western Illinois University, Tim V. Eaton, Miami University, and Alan Reinstein, Wayne State University)

How Productive Accounting Faculty Members View the Citation Process (Alan Reinstein, Wayne State University, James R. Hasselback, University of West Florida, Mark E. Riley, Northern Illinois University, and David H. Sinason, Northern Illinois University)

Moderator:

Specialized Knowledge and Applications—Basic—1.0 CH  

Social Environment of Business—Overview—1.5 CH

Specialized Knowledge and Applications—Intermediate—1.0 CH

Concurrent Session #10: Investment Strategy

Why Do Firms Hold Excess Cash? (Pervaiz Alam, Kent State University, and Karin A. Petruska, Youngstown State University)

Sector Rotating Investment Strategies with Double Economic Indicators (John J. Cheh, The University of Akron, Chang-Rae Park, Kangnung-Wonju National University, and Haigang Zhou, Cleveland State University)

Moderator:

Finance—Advanced—1.0 CH

Concurrent Session #11: Governmental

Reporting on the Internal Controls of Ohio Cities: Who Are the Auditors and What Are They Reporting? (Stephen T. Jakubowski, Ferris State University, and Lois A. Jakubowski, Ferris State University)

The Economic Decline of Pennsylvania’s Oil Heritage Region: Implications for Municipal Budgeting, Taxation, and Redevelopment (Kreag Danvers, Clarion University)

Moderator:

Accounting (Governmental)—Intermediate—1.0 CH

Concurrent Session #12: Faculty Issues

Time is on My Side: An Exploratory Analysis of the Relationship between Business School Professor Time Allocation and Research Productivity (Timothy J. Fogarty, Case Western Reserve University, and Brian Hogan, Northeastern University)

The Sustainability of Success: Distinguishing the Lucky from the Good in the Stacked Deck of Academic Accounting (Timothy J. Fogarty, Case Western Reserve University, and Wen Yu, University of St. Thomas)

Moderator:

Specialized Knowledge and Applications—Intermediate—1.0 CH

Concurrent Session #13: Professional-Practice Issues

A Comparison of U.S. and European Policies on Limiting Accountant’s Liability through Engagement Letters (Alan Reinstein, Wayne State University, Patricia Lobingier, University of Michigan—Dearborn, and Brian Patrick Green, University of Michigan—Dearborn)

Investigating the Impact of CIO Competencies on IT Security Scorecard Performance Measurement of the U.S. Federal Government Agencies (Ashraf Khallaf, American University of Sharjah, and Munir Majdalawieh, American University of Sharjah)

Moderator:

Business Management and Organization—Intermediate—1.0 CH

Concurrent Session #14: Panel Presentation—Building Partnerships between Academics and Practitioners (Moderator and Panelist: Jerry Weinstein, John Carroll University; Sponsored by the “Shared Experiences Committee,” Teaching, Learning, and Curriculum [TLC] Section, AAA; panelists include Don Wygal, Rider University, Don Dailey, Partner, PwC, and Ellen Glazerman, Executive Director, Ernst & Young Foundation and Americas Director, University Relations)

Specialized Knowledge and Applications—Basic—1.0 CH

Concurrent Session #15: Panel Presentation—The Use of Innovative Technology in the Accounting Classroom—Camtasia and Web Resources for Teaching Accounting(Panelists: Richard Campbell,  University of Rio Grande, and Wendy Tietz, Kent State University)

Moderator:

Specialized Knowledge and Applications—Intermediate—1.0 CH

Concurrent Session #16: SOX-Related Research

The Perceived Effectiveness of the Officer Certification Requirement Under SOX (T. Jean Engebretson, Fairmont State University, and Heidi Hylton Meier, Cleveland State University)

Impact of the Sarbanes-Oxley (SOX) Act on the Relationship Between Debt-Covenant Violation and Earnings Management (Hassan R. HassabElnaby, University of Toledo, Diana R. Franz, University of Toledo, and Gerald J. Lobo, University of Houston)

Moderator:

Regulatory Ethics—Advanced—1.0 CH

Concurrent Session #17: Market Pricing/Disclosure Issues

Corporate Social Responsibility Reporting: Effects of Voluntary Disclosure Using Global Reporting Initiative Standards (Gregory A. Jonas, Case Western Reserve University, and Ambrose Jones, III, University of North Carolina at Greensboro)

Market Pricing of SFAS 133 Cash-Flow Hedge Accounting and U.S. Multinationals’ Derivatives Use (Stephen Makar, University of Wisconsin—Oshkosh, Li Wang, The University of Akron, and Pervaiz Alam, Kent State University)

Moderator:

Finance—Advanced—1.0 CH

Concurrent Session #18: Educational Outcomes

How Metropolitan and Regionally Focused Accounting Units Can Thrive in the 21st Century (Alan Reinstein, Wayne State University, and Mark Higgins, University of Rhode Island)

The Effects of “To-Do” Checklists on the Procrastination Levels of Accounting Students (Marsh Huber, Otterbein College)

Moderator:

Specialized Knowledge and Applications—Intermediate—1.0 CH

Plenary Session: AACSB Task Force Report—The Impact of Research, accessible at: www.aacsb.edu/ research (Moderator: AAA Immediate Past President, Gary J. Previts, Case Western Reserve University; panelists include Shyam Sunder, Past President, AAA, Dan Jensen, Ohio State University, Cynthia Bolt, The Citadel, [member: AAA Research Impact Task Force, 2007-2008], and Bob Colson, Partner, Grant Thornton)

Specialized Knowledge and Applications—Overview—1.5 CH

Panel Session: Matriculating In and Transitioning From a Two-Year to a Four-Year Institution (Moderator and Panelist: Bruce McClain, Cleveland State University; additional panelists: Ken Dippong, Cleveland State University [Director of Student Services], Eric Primuth, Cuyahoga Community College—Western Campus)

Specialized Knowledge and Applications—Overview—1.5 CH

Concurrent Session #19: Panel Presentation: International Accounting Standards—Two Perspectives(Moderator: Tim Monahan, Villanova University; panelists include Susan M. Koski-Grafer, Senior Associate Chief Accountant, SEC, and Marybeth Shamrock, KPMG)

Accounting—Intermediate—1.5 CH

Concurrent Session #20: Panel Presentation—Engaging Undergraduate Students in Research (Co-Moderators and Panelists: Rick Young, Ohio State University, and Grace Johnson, Marietta College; additional panelists: John Strefeler, Mount Union College, Andy Garcia, Bowling Green State University, and Marsha Huber, Otterbein College)

Specialized Knowledge and Applications—Overview—1.5 CH

Concurrent Session #21: Cost/Managerial

Service-Based Cost-Volume-Profit (CVP) Problems for Use in Accounting and Tax Courses (David E. Stout, Youngstown State University, and Raymond J. Shaffer, Youngstown State University)

Teaching Operating Leverage: A Simplified Formula and Approach (John Critchett, Madonna University)

Cost Accounting—How It’s Made Project (Kraeg Danvers, Clarion University)

Moderator:

Specialized Knowledge and Applications—Intermediate—1.5 CH

Concurrent Session #22: Accounting/Management Disclosure Issues

Self-Promotion or Not? An Examination of the Effect of Management’s Self-Promotion on Management Disclosures (Wei Li, Kent State University)

Conservative Accounting Disclosure, Litigation Risk, and the Cost of Equity (Karin A. Petruska, Youngstown State University, and Pervaiz Alam, Kent State University)

Moderator:

Accounting - Advanced—1.5 CH

Concurrent Session #23: Educational Resources

Textbook Websites: User Technology Acceptance Behavior (Gregory A. Jonas, Case Western Reserve University , and Carolyn Strand Norman, Virginia Commonwealth University)

Database Normalization: A Comparison of Definitions in AIS Textbooks (Ting J. Wang, Governors State University, and David K. Dennis, Otterbein College)

Moderator:

Specialized Knowledge and Applications—Intermediate—1.5 CH

Concurrent Session #24: Roundtable Presentations (Non-education Papers):

The Association Between Data Sources and Bond-Rating Classification Model Prediction Accuracy (Pavani Tallapally, Slippery Rock University, James J. Cochran, Louisiana Tech University, Gene H. Johnson, University of Hawaii-Hilo, and Michael S. Luehlfing, Louisiana Tech University)

An Empirical Analysis of Financial Distress in Pennsylvania Hospitals (John M. Trussel, Dalton State College, and Patricia A. Patrick, Shippensburg University of Pennsylvania)

Impact of Accounting Reforms, CG Compliance Reporting, and Disclosure Intensity on Value Relevance of Accounting Numbers in ISE(Mine Aksu, Sabanci University, Can Simga Mugan, Middle East Technical University, and Ayse Tansel Cetin, Gebze Institute of Technology)

Specialized Knowledge and Applications—Intermediate—1.5 CH

Concurrent Session #25: Panel and Forum: PCAOB—Findings and Challenges (Moderator and Panelist: David Pearson, Case Western University; additional panelists: Bob Colson, Partner, Grant Thornton, Ray Stephens, Ohio University, and TBA)

Regulatory Ethics—Overview—1.0 CH

Concurrent Session #26: Doctoral Student Papers

Conservatism and Accounting Choice: Evidence from the Voluntary Expensing of Employee Stock Options (Gulraze Waki, Kent State University)

Why Managers “Go Green” and Investors’ Reaction (Patrick Martin, University of Pittsburgh)

Moderator:

Specialized Knowledge and Applications—Advanced—1.0 CH

Concurrent Session #27: International Accounting Education

The Academic Community’s Participation in Global Accounting Standard-Setting (Robert K. Larson, University of Dayton)

The Teaching of IFRS: Cyber-Guest Lecturers as a Pedagogical Resource (Mark A. Holtzblatt, Roosevelt University)

Moderator:

Specialized Knowledge and Applications—Intermediate—1.0 CHM

Concurrent Session #28: Curriculum Issues

Will More Liberal Arts Courses Fix the Accounting Curriculum? (Stephen D. Willits, Bucknell University)

Transitioning Intermediate Accounting Courses and Accounting Practice from the Traditional GAAP Hierarchy to the New GAAP Codification (Thomas A. Lechner, University of Utah, and David T. Meeting,
Cleveland State University)

Moderator:

Specialized Knowledge and Applications—Intermediate—1.0 CH

Concurrent Session #29: Cost-System Design Issues

Recognizing and Analyzing Fundamental Faults of Costing Systems that Can Hamper Rational Decision-Making (Mohamed E. Bayou, University of Michigan—Dearborn)

The Causes of Misapplied Capacity Costs and
Corresponding Reporting Implications: A Conceptual Perspective (Ken C. Snead, Bowling Green State University, David M. Stott, Bowling Green State University, and Andy Garcia, Bowling Green State University)

Moderator:

Management Advisory Services—Advanced—1.0 CH

Concurrent Session #30: Roundtable Presentations

Roundtable I  (Non-education Papers):

Performance Measure Properties and Cash Bonus Plans (Pervaiz Alam, Kent State University, Connie Chen Zheng, Kent State University, and Norman Meonske, Kent State University)

Adding the term Assurance to “Organic” (Katherine Barker, University of South Florida—St. Petersburg, Alan Reinstein, Wayne State University, Melissa Rodriguez, Power Design, and Stephanie Tarr,
Cherry Bakaert and Holland)

Mr. Briloff Goes To Washington (E. Richard Criscione, Morehead State University)

Specialized Knowledge and Applications—Basic—1.0 CHM                     
                ************************
Roundtable II (Education Papers):

Toward a Theory of the Assessment Process at Business Schools (Anna Lusher, Slippery Rock University)

Preparation of Student e-Portfolios Using LiveText (David B. Law, Youngstown State University)

Learning Style Effects on Students’ Performance in Principles of Financial Accounting (Robert Russ, Northern Kentucky University, and Andrea Weickgenannt, Northern Kentucky University

Perceptions of Teaching Techniques, Skill Development, and Experiential Learning Opportunities from Ohio’s Accounting Majors: A Pilot Study (Grace F. Johnson, Marietta College, and Melissa Williams, Marietta College)

Specialized Knowledge and Applications—Basic—1.0 CH

Closing Reception (Light Food)
Sponsored by the Williamson College of Business Administration (WCBA), Youngstown State University

Honoring 50 Years of Teaching & Research Excellence, the Ohio AAA Region, and AAA President—Past, Present, and Future