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

Plenary Session: Accounting and Professional Update
Clarke Price, CEO, OSCPA
Accounting—Update—1.0 CH

Concurrent Session #1: AAA Commons Presentation
Specialized Knowledge and Applications—Basic—1.0 CH
Michael Myer, Ohio University
Sue Haka, AAA President, Michigan State University
Jane Saly, University of St. Thomas—St. Paul

Concurrent Session #2: Panel Presentation—Innovative Approach to Teaching Introductory Accounting
Specialized Knowledge and Applications—Intermediate—1.0 CH
Moderator: Joseph A. Antenucci, Youngstown State University
Panelists:
Kevin Stock, Brigham Young University,
Norm Nemrow, Brigham Young University

Concurrent Session #3: Curriculum Issues/Survey Evidence
Specialized Knowledge and Applications—Intermediate—1.0 CH
Moderator: Robert K. Larson, University of Dayton

Accounting Department Chairs’ Perceptions of the Importance of Communication Skills
Jacqueline J. Schmidt, John Carroll University
Brian Patrick Green, University of Michigan—Dearborn
Roland Madison, John Carroll University

Practicing Accountants’ Views on the Content of Accounting Ethics Courses
Mohammad J. Abdolmohammadi, Bentley University
Alan Reinstein, Wayne State University

Concurrent Session #4: Compensation Contracts
Management Advisory Services—Advanced—1.0 CH
Moderator: Jerry Weinstein, John Carroll University

CEO Turnover, Equity-Based Compensation, and Firm’s Investment Decisions
Chan Du, California State University—Fresno,
Ting-Ting Lin, Ohio University
Benjamin Tai California State University—Fresno

Give & Take: Incentive Framing in Compensation Contracts
James W. Hesford, Cornell University
Judi McLean Parks, Washington University in St. Louis

Concurrent Session #5: Panel Presentation—Ohio Master Teachers: What They Can Tell You
Specialized Knowledge and Applications—Basic—1.0 CH
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
Sandy Richtermeyer, Xavier University

Concurrent Session #6: Student Performance
Specialized Knowledge and Applications—Intermediate—1.0 CH
Moderator: Grace Johnson, Marietta College

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
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
Timothy J. Fogarty, Case Western Reserve University

Concurrent Session #7: Earnings Forecasts
Finance—Advanced—1.0 CH
Moderator: Karin A. Petruska, Youngstown State University

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
Linda J. Zucca, Kent State University

Concurrent Session #8: Faculty Issues
Specialized Knowledge and Applications—Basic—1.0 CH  
Moderator: Amal Said, University of Toledo

Accounting Faculty Job Search in a Seller’s Market
Steven C. Hunt, Western Illinois University
Tim V. Eaton, Miami University
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
David H. Sinason, Northern Illinois University

Concurrent Session #9: Panel Presentation—Proposed Changes to the Uniform CPA Exam
Specialized Knowledge and Applications—Intermediate—1.0 CH
Moderator: Ray Stephens, Ohio University
Panelists:
Bill Montemarano, Director of Exams Strategy, AICPA
Mark Zeissman, Lurie Besikof Lapidus & Company, LLP, Minneapolis, Chair, FAR Subcommittee of CPA Examination Content Committee
Robert Zunich, Barnes Wendling, Cleveland, Member, Board of Examiners

Concurrent Session #10: Investment Strategy
Finance—Advanced—1.0 CH
Moderator: Renee Liu, Gannon University

Why Do Firms Hold Excess Cash?
Pervaiz Alam, Kent State University
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
Haigang Zhou, Cleveland State University

Concurrent Session #11: Governmental
Accounting (Governmental)—Intermediate—1.0 CH
Moderator: Patricia Patrick, Shippensburg University of Pennsylvania

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

Concurrent Session #12: Faculty Issues
Specialized Knowledge and Applications—Intermediate—1.0 CH
Moderator: John Surdick, Xavier University

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
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
Wen Yu, University of St. Thomas

Concurrent Session #13: Professional-Practice Issues
Business Management and Organization—Intermediate—1.0 CH
Moderator: Heidi Meier, Cleveland State University

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
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
Munir Majdalawieh, American University of Sharjah

Client/Auditor Loyalty and Adverse Internal Control Opinions–Why Some Companies Choose to Stay with their Existing Auditors through Tough Times
Linda A. Hall, SUNY—Fredonia
Valerie L. Bennett, SUNY—Fredonia

Concurrent Session #14: Panel Presentation—Building Partnerships between Academics and Practitioners
Specialized Knowledge and Applications—Basic—1.0 CH
Moderator and Panelist: Jerry Weinstein, John Carroll University
Panelists Include:
Don Wygal, Rider University
Don Dailey, Partner, PwC
Ellen Glazerman, Executive Director, Ernst & Young Foundation and Americas Director, University Relations

Sponsored by the “Shared Experiences Committee,” Teaching, Learning, and Curriculum [TLC] Section, AAA;

Concurrent Session #15: Panel Presentation—The Use of Innovative Technology in the Accounting Classroom—Camtasia and Web Resources for Teaching Accounting
Specialized Knowledge and Applications—Intermediate—1.0 CH
Moderator: David K. Dennis, Otterbein College
Panelists:
Richard Campbell,  University of Rio Grande
Wendy Tietz, Kent State University

Concurrent Session #16: SOX-Related Research
Regulatory Ethics—Advanced—1.0 CH
Moderator: Jagdish S. Gangolly, State University of New York at Albany

The Perceived Effectiveness of the Officer Certification Requirement Under SOX
T. Jean Engebretson, Fairmont State University
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
Gerald J. Lobo, University of Houston
(Recipient of the 2009 Andrews Best Paper Award)

Concurrent Session #17: Market Pricing/Disclosure Issues
Finance—Advanced—1.0 CH
Moderator: Thomas Calderon, University of Akron

Corporate Social Responsibility Reporting: Effects of Voluntary Disclosure Using Global Reporting Initiative Standards
Gregory A. Jonas, Case Western Reserve University
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)

Concurrent Session #18: Educational Outcomes
Specialized Knowledge and Applications—Intermediate—1.0 CH
Moderator: Tom Lechner, University of Utah

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

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

Plenary Session: AACSB Task Force Report—The Impact of Research
Specialized Knowledge and Applications—Overview—1.5 CH
Accessible HERE
Moderator: Gary J. Previts, AAA Immediate Past President , Case Western Reserve University;
Panelists:
Shyam Sunder, Past President, AAA
Dan Jensen, Ohio State University
Cynthia Bolt, The Citadel, [member: AAA Research Impact Task Force, 2007-2008]
Bob Colson, Partner, Grant Thornton

Panel Session: Matriculating in and Transitioning from a Two-Year to a Four-Year Institution
Specialized Knowledge and Applications—Overview—1.5 CH
Moderator and Panelist: Bruce McClain, Cleveland State Universit
Additional Panelists:
Ken Dippong, Cleveland State University (Director of Student Services)
Eric Primuth, Cuyahoga Community College—Western Campus
Robert Young, Dean of the Business Division, Lorain County Community College

This panel session will deal with articulation agreements and partnering opportunities between two-year and four-year schools, about the general aspects of students starting in a two-year school and later transitioning to a four-year school, and what such students need to achieve a smooth transition. Finally, the panel will discuss ways that two-year and four-year schools can collaborate with other effectively and productively.

Special Webcast Presentation: “Fostering Deep Learning,”
Specialized Knowledge and Applications—Overview—1.0 CH
Ken Bain, Vice-Provost for Instruction, Professor of History, and Director of the Teaching and Learning Resource Center, Montclair University
Ken is the author of What the Best College Teachers Do, which received the Virginia and Warren Stone Prize (Harvard University Press) for an Outstanding Book on Education and Society. What the Best College Teachers Do is a treasure trove of insight and inspiration for first-year teachers and seasoned educators alike.

Presentation: How do the best teachers foster deep learning? In this web-based presentation, the presenter will explore the research on deep approaches to learning and how best to promote deep learning among students. Audience members will be challenged to think about how to apply deep-learning principles in their own classes. Research finds that some very capable students will not take deep approaches unless we create the right kind of learning environment. The presentation will draw primarily on an award-winning fifteen-year study of the thinking and practices of highly successful college teachers.

Concurrent Session #19: Panel Presentation: International Accounting Standards—Two Perspectives
Accounting—Intermediate—1.5 CH
Moderator: Tim Monahan, Villanova University
Panelists:
Susan M. Koski-Grafer, Senior Associate Chief Accountant, SEC,
Marybeth Shamrock, KPMG

Concurrent Session #20: Panel Presentation—Engaging Undergraduate Students in Research
Specialized Knowledge and Applications—Overview—1.5 CH
Co-Moderators and Panelists:
Rick Young, Ohio State University
Grace Johnson, Marietta College
Additional Panelists:
John Strefeler, Mount Union College
Andy Garcia, Bowling Green State University
Marsha Huber, Otterbein College

Concurrent Session #21: Cost/Managerial
Specialized Knowledge and Applications—Intermediate—1.5 CH
Moderator: Dave Bukovinsky, Wright State University

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

Concurrent Session #22: Accounting/Management Disclosure Issues
Accounting - Advanced—1.5 CH
Moderator: Al Nagy, John Carroll University

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 Cost of Equity
Karin A. Petruska, Youngstown State University
Pervaiz Alam, Kent State University

Compensation Discussion and Analysis (CD&A): Readability and Management Obfuscation
Indrarini Laksmana, Kent State University
Wendy Tietz, Kent State University

Concurrent Session #23: Educational Resources
Specialized Knowledge and Applications—Intermediate—1.5 CH
Moderator: Maya Thevenot, SUNY—Fredonia

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

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

Concurrent Session #24:
Roundtable Presentations (Non-education Papers)
Specialized Knowledge and Applications—Intermediate—1.5 CH
Moderator: Akhilesh Chandra, University of Akron

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
Michael S. Luehlfing, Louisiana Tech University

An Empirical Analysis of Financial Distress in Pennsylvania Hospitals
John M. Trussel, Dalton State College
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
Ayse Tansel Cetin, Gebze Institute of Technology

Concurrent Session #25: Panel and Forum: PCAOB—Findings and Challenges
Regulatory Ethics—Overview—1.0 CH
Moderator and Panelist: David Pearson, Case Western University
Additional Panelists:
Bob Colson, Partner, Grant Thornton
Ray Stephens, Ohio University
Greg Wilson, Deputy Director-Inspections, PCAOB

Concurrent Session #26: Doctoral Student Papers
Specialized Knowledge and Applications—Advanced—1.0 CH
Moderator: Raymond J. Shaffer, Youngstown State University

Conservatism and Accounting Choice: Evidence from the Voluntary Expensing of Employee Stock Options
Gulraze Waki, Kent State University
(Recipient of the 2009 Doctoral Student Manuscript Award)

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

Concurrent Session #27: International Accounting Education
Specialized Knowledge and Applications—Intermediate—1.0 CH
Moderator: Julia Grant, Case Western Reserve University

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
(Recipient of the 2009 TLC Section Manuscript Award)

Concurrent Session #28: Curriculum Issues
Specialized Knowledge and Applications—Intermediate—1.0 CH
Moderator: Deborah Smiach Zakrzwski, University of Pittsburgh—Johnstown

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
David T. Meeting, Cleveland State University

Concurrent Session #29: Cost-System Design Issues
Management Advisory Services—Advanced—1.0 CH
Moderator: Dan Kaminsky, Cleveland State University

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
Andy Garcia, Bowling Green State University

Concurrent Session #30: Roundtable Presentations
Specialized Knowledge and Applications—Basic—1.0 CH    

Roundtable I  (Non-education Papers)
Moderator:  Jan Eighme, Miami University of Ohio

Performance Measure Properties and Cash Bonus Plans
Pervaiz Alam, Kent State University
Connie Chen Zheng, Kent State University
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
Stephanie Tarr, Cherry Bakaert and Holland

Roundtable II (Education Papers)
Moderator: Bruce McClain, Cleveland State University

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

Preparation of Student e-Portfolios Using LiveText
David B. Law, Youngstown State University
Jaime Kudary, MBA student, Youngstown State University

Learning Style Effects on Students’ Performance in Principles of Financial Accounting
Robert Russ, Northern Kentucky University
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
Melissa Williams, Marietta College

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