12:00 pm to 7:30 pm

1:00 pm to 5:00 pm

CPE #1: Faculty/PhD Students Teaching Success Workshop
Accouting–Overview–4.0CH
Workshop faculty include: Bob Allen (University of Utah), Cassy Budd (Brigham Young University), Susan Crosson (Santa Fe College), Julie Smith David (Arizona State University), and others.

CPE #2: Primer in Qualitative Research in Accounting
Accouting–Intermediate–4.0CH
Workshop Presenter: Marsha Huber, Otterbein College

CPE #3: Tour of Ohio State Capital Building and the Accountancy Board of Ohio
Regulatory Ethics–Overview–3.0 CH
Facilitator: Ray Stephens, Ohio University

5:30 pm to 7:30 pm

Early Bird Welcome Reception
Generously Sponsored by the Ohio Society of CPAs

Special Reception Feature: Technology Tips and AAA Commons Activities
Julie David Smith and others will be available to help attendees learn about and use things like Flip Video Cams, Tablet PCs, and Smart Pens.

6:40 pm to 8:55 pm

7:00 am to 5:00 pm

Welcome: Bruce W. McClain, Cleveland State University

Plenary Session: 2010: The State of the CPA Profession & the Outlook for the Future
Accounting–Intermediate–1.5CH
Presenter: J. Clarke Price, CAE, President, The Ohio Society of CPAs

CTLA Session: Motivating Your Students and Rediscovering your Passion for Teaching
Accounting–Overview–2.0 CH
Presenter: Bob Allen (University of Utah)

Paper Session A: Auditing - Research and Teaching
Auditing-Advanced-2.0 CH
Moderator: Deborah Archambeault, University of Dayton

The Effects of Internal Control Weaknesses in Prior Periods on Audit Fees
Thomas Calderon, University of Akron
Li Wang, University of Akron
Thomas Klenotic, University of Akron

The Impact of Firm and Corporate Governance Characteristics on Auditor Dismissal for Firms with Material Weakness in Internal Control
Hassan R. HassabElnaby, University of Toledo
Amal Said, University of Toledo
Mai Dao, University of Toledo

Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses under SOX Section 404
Santanu Mitra, Wayne State University, Michigan
Mahmud Hossain, University of Memphis, Tennessee

The Trugem Company: An Independence Assessment Case (Audit Teaching Case)
Susan Lightle, Wright State University
Kevin Brown, Wright State University
John Cook, Wright State University

Paper Session B: TLC –Enhancing Learning: Education Cases, Video Competitions, and VITA
Accounting–Basic–2.0 CH
Moderator: Ken Plucinski, SUNY – Fredonia

Minnesota Casting (Financial Accounting Case)
Amy Messer, Northern Kentucky University
Peter Theuri, Northern Kentucky University

Gentabs India Limited Case (Financial Accounting Case)
Nisha Kohli, GD Goenka World Institute, India

VITA – Addressing the Knowledge and Skills of Accounting Students
William Raabe, The Ohio State University
Robert Clovey, York College – The City University of New York

Experiential Learning via an Innovative Inter-University Student Accounting Video Competition
Norbert Tschakert, University of Virgin Islands
Mark A. Holtzblatt, Roosevelt University, Illinois

Paper Session C: Financial Accounting and Reporting – Earnings Management, Accruals, and Compensation Issues
Accounting–Advanced–2.0 CH
Moderator: Kathryn Easterday, Miami University of Ohio

Insider Entrenchment and CEO Compensation: Evidence from Initial Public Offering Firms
Arno Forst, Kent State University
Myung Seok Park, Virginia Commonwealth University
Benson Wier, Virginia Commonwealth University

Evidence Regarding the Usefulness of Accounting Information in Managers' Bonus Contracts
Jonathan Ross, University of Kentucky
David A. Ziebart, University of Kentucky
Hongmei Jia, University of Kentucky

Do Boards Incentivize Earnings Management? A Consideration of Accruals Quality and Cash Flow Forecasting
Davit Adut, University of Cincinnati
Anthony Holder, Case Western Reserve University
Pradyot K. Sen, University of Cincinnati

Connecting the Dots: The Accruals Quality Premium vs. the Value Premium
Doina C. Chichernea, University of Toledo
Anthony Holder, Case Western Reserve University
Jie (Diana) Wei, United States, Office of the Comptroller of the Currency

Lunch
Accounting–Basic–1.0 CH

Greetings: Rob Larson, Ohio AAA President, University of Dayton

Announcements: Jan Eighme, Ohio AAA Program Chair, Miami University of Ohio

Speaker: Nancy A. Bagranoff, AAA President, Dean, College of Business and Public Administration, Old Dominion University

Effective Learning Strategies (goes until 3:15 pm)
Accounting–Basic–2.0 CH

Editor’s Panel
Accounting–Basic–1.5 CH
Moderator: Connie Esmond-Kiger, Ohio University
Panelists:
Gary Previtts, Case Western Reserve University
editor, Research in Accounting Regulation.
David E. Stout, Youngstown State University
former editor, Issues in Accounting Education.
Tim Sale, University of Cincinnati
editor, Advances in Accounting Incorporating Advances in International Actg.
Jan Eighme, Miami University of Ohio
associate editor, American Journal of Busines
Andreas I. Nicolaou, Bowling Green State University
Editor, International Journal of Actg Information Systems

Panel: Building Partnerships between Academics and Practitioners
Accounting–Basic–1.5 CH
Moderator: Gerald Weinstein, John Carroll University
Panelists:
Barry Arlinghaus, Miami University of Ohio
Marsha Huber, Otterbien College
David C. Lloyd, Audit Partner, PricewaterhouseCoopers
Matt Yuskewich, Principal, Winterset CPA Group; chair, OSCPA Exec. Board

Paper Session D: Financial Accounting and Reporting 2
Accounting–Advanced–1.5 CH
Moderator: H. James Williams, Grand Valley State University, Michigan

The market expectation of future EPS: the effect of dilutive securities
Mei Zhang, Rowan University, New Jersey

Zero Earning Target and Corporate Investment
Jason Chiu, Rider University, New Jersey

Accounting Conservatism and Implied Cost of Equity Capital: Conditional vs.
Unconditional Conservatism
Cheong K. (Kevin) Park, University of Kentucky

Paper Session E: Managerial Accounting
Accounting–Intermediate–1.5 CH
Moderator: John Surdick, Xavier University

Leveling the Playing Field Creating Transparency and Consistency in Accounting for Division I Athletics
Ann Gabriel, Ohio University
Heather Lawrence, Ohio University
Lauren E. Tuttle, KPMG

The Hybrid Discipline Management Control
James W. Hesford, Cornell University, New York
Judi McLean Parks, Washington University, Missouri

Controlling Capacity: The Case of the Farm Industry
Mohamed E. Bayou, University of Michigan-Dearborn

CTLA Session: Encouraging Learning with YouTube
Communications–Overview–1.5 CH
Presenter: Susan Crosson (Santa Fe College)

Panel: Ohio Master Teachers
Accounting–Basic–1.5 CH
Moderator: Ray Stephens, Ohio University
Panelists:
David Bukovinsky, Wright State University
Julia Grant, Case Western Reserve University
David Kirch, Ohio University
John Walker, Queens College - CUNY
Susanne O'Callaghan, Pace University
David Stott, Bowling Green State University

Paper Session F: Corporate Social Responsibility and Teaching IFRS
Accounting–Basic–1.5 CH
Moderator: Linda Hall, SUNY - Fredonia

An Examination of the Persistence of Social Capital of Arthur Andersen: The Strength of Dispersed Ties
Larry Parker, Case Western Reserve University
R. Drew Sellers, Case Western Reserve University

Corporate Social Responsibility Reporting: Company Attributes and the Political Cost Theory for Disclosure
Gregory A. Jonas, Case Western Reserve University
Ambrose Jones, III, University of North Carolina, Greensboro

Incorporating IFRS in Intermediate Accounting
Patricia G. Lobingier, University of Michigan – Dearborn
Jennifer Edmonds, Virginia Tech University

Paper Session G: Financial Accounting and Reporting – Financial Analysts and Pensions
Accounting–Advanced–1.5 CH
Moderator: Tom Schultz, Miami University of Ohio

An Investigation of the Effects of Management Disclosure Precision on Analysts' Forecasts
Yu-Ho Chi, Morgan State University, Maryland
David A. Ziebart, University of Kentucky

Book-Tax Differences, Analyst Forecast Accuracy, and Security Returns
Pervaiz Alam, Kent State University

An Analysis and Comparison of Public and Corporate Defined Benefit Pension Plans
Kathryn Easterday, Miami University of Ohio
Tim V. Eaton, Miami University of Ohio

Panel: Semesterization = Progress & Challenges Accounting–Basic–1.0 CH
Moderator: Wallace (Wally) Wood, University of Cincinnati
Panelists:
Jim Greenspan, Wright State University
Marsha Huber, Otterbein College
Wallace (Wally) Wood, University of Cincinnati
Connie Esmond-Kiger, Ohio University

Session H: Improving Your Accounting Curriculum Accounting–Basic–1.0 CH
Moderator: Tom Brady, University of Dayton\

Using the Alumni Factor and Professional Societies to Enhance the Accounting Curriculum
Presenter: Deborah S. Zakrzwski, University of Pittsburg at Johnstown

Teaching Intermediate Accounting – A Two-Semester Case Simulation at the Undergraduate Level
Presenter: Robert Derstine, Kutztown University, Pennsylvania

Paper Session I: Taxation Issues
Taxes–Basic–1.0 CH
Moderator: William Raabe, The Ohio State University

Can Your Business Afford Not to Go Green?
Tom Schultz, Miami University of Ohio
Dan Heitger, Miami University of Ohio

Tax Practitioners’ Understanding of Their “Privileged-Communications” Rule
H. James Williams, Grand Valley State University, Michigan
Mary Phillips, North Carolina Central University
Acie L. Ward, North Carolina Central University

Special Paper Session Panel Topic Discussion Behavioral Ethics–Basic–1.0 CH
Moderator: Susanne O’Callaghan, Pace University

Enduring Stereotypes: Depiction of Women and Minorities in Accounting Practitioner Journals
Rini Laksmana, Kent State University
Wendy Tietz, Kent State University
Linda Zucca, Kent State University

Panel: Can Your Transfer Credit Policy Hurt Your Program? Accounting - Basic – 1.0 CH
Moderator: Thomas Calderon, University of Akron
Panelists: Thomas Calderon, University of Akron
Bruce W. McClain, Cleveland State University

Friday - 6:00 PM to 6:30 PM Reception Generously Sponsored by the University of Dayton

Reception
Generously Sponsored by the University of Dayton
Music will be provided by a string quartet from Otterbein College

Reception, Dinner, Awards, & Entertainment
Award Presentations:

Student Manuscript Competition:
Presented by David Bukovinsky, Wright State University

Undergraduate Paper Division
1st place Winner - Andrea Molitoris, John Carroll University
2nd place Winner - Kate Wojno, John Carroll University
Graduate (Masters) Paper division
1st place Winner - Yi “Vicky” Chai, Case Western Reserve University
2nd place Winner - Matthew A. Comer, John Carroll University

Best Doctoral Paper
Presented by Janet Greenlee, University of Dayton

Winner - Yunyan Zhang, The Ohio State University

Best TLC Paper
Presented by Michele Matherly, Xavier University

Winners - Elise J. Dallimore, Northeastern University, MA
Julie H. Hertenstein, Northeastern University, MA
Marjorie B. Platt, Northeastern University, MA

The Andrews Award for Best Paper
Chaired by Alan Reinstein, Wayne State University
Presented by David E. Stout, Youngstown State University

Winners – Santanu Mitra, Wayne State University, Michigan
Mahmud Hossain, University of Memphis, Tennessee

President’s Award for Exemplary Lifetime Service

Winners – Dr. Barry Arlinghaus, Miami University of Ohio
Dr. J. Timothy Sale, University of Cincinnati

The Ohio Outstanding Educator Award
Presented by the OSCPA

Winner – TBA

7:00 am to 11:30 am

Panel – IFRS is Coming
Accounting–Basic–2.0 CH
Moderator: Rob Larson, University of Dayton
Panelists:
Steve Arnold, Ernst & Young, Advisory Services, Senior Manager
Greg Burton, 2008-2009 SEC Academic Fellow, Brigham Young University
Ian Hague, CICA, President-Elect of the AAA’s International Accounting Section
Donna Street, President, IAAER, University of Dayton

CTLA Session: Teaching Students How to Make Informed Judgments
Communications–Overview–2.0CH
Presenter: G. Peter Wilson, Boston College and Carolyn Wilson

Paper Session J: Doctoral Student Papers – Financial Accounting, Domestic and International
Accounting–Advanced–2.0 CH
Moderator: Janet Greenlee, University of Dayton

The Influence of the Regulation Era on Analysts’ Forecast Accuracy, Firm Following, and the Information Environment
Logan Browning, Kent State University
Matthew Geiszler, Kent State University

Do Market Conditions Drive Analyst Forecast Optimism for International vs. U.S. Firms?
David Salerno, Kent State University
Nathan Jeppson, Kent State University

Does Convergence of Accounting Standards Influence Analyst Optimism?
David Salerno, Kent State University

The Association of Firms’ Disclosure Policy Changes with Investments Decisions Around Reg-FD
Yunyan Zhang, Ohio State University

Paper Session K: TLC - Issues Affecting the Accounting Academy
Accounting–Basic–2.0 CH
Moderator: Michele Matherly, Xavier University

Do Academic Accountants Make it to the Top? Career Mobility at the Business School
Tim Fogarty, Case Western Reserve University
Brian Hogan, Northeastern University, Massachusetts

Your Parachute Is Still the Same Color: A Longitudinal Assessment of the Job Market for Academic Accountants
Tim Fogarty, Case Western Reserve University
James R. Hasselback, University of West Florida
Donald Saftner, University of Toledo

Applying the International Medical Graduate Program Model to Alleviate the Supply Shortage of Accounting Doctoral Faculty
Hassan R. HassabElnaby, University of Toledo
Oanh T.K. Tran, University of Toledo

The Students' Rage: What We Can Learn from Ratemyprofessor.com
Marsha Huber, Otterbein College

Concurrent Sessions

CTLA Session: AAA Commons – Optimize Your Research and Teaching
Communications–Overview–1.5CH
Presenter: Julie Smith David, Arizona State University

Panel: Semesterization = Progress & Challenges
Accounting–Basic–1.5 CH
Moderator: Wallace (Wally) Wood, University of Cincinnati
Panelists: Jim Greenspan, Wright State University
Marsha Huber, Otterbein College
Wallace (Wally) Wood, University of Cincinnati
Connie Esmond-Kiger, Ohio University

Paper Session L: XBRL and Financial Reporting Research
Accounting–Advanced–1.5 CH
Moderator: Jim Meddaugh, Ohio University

XBRL Based Financial Statement Filings: In Search of Benefits
Sandra J. Cereola, James Madison University, Virginia
Gregory A. Jonas, Case Western Reserve University
Ronald J. Cereola, James Madison University, Virginia

Applying The Pharmaceutical Approval Model To Over-The-Counter Derivatives:
Evidence from Hong Kong
Hassan R. HassabElnaby, University of Toledo
Duane P. Gustrowsky
Kathryn Chang, University of Toledo

Beyond the Financial Statements: Patenting Activity Measures and Financial
Performance
Tim Fogarty, Case Western Reserve University
Saad Al-Kazemi, Kuwait University

Paper Session M: TLC – Ways to Improve Teaching and Student Learning
Accounting–Basic–2.0 CH
Moderator: Eric Primuth, Cuyahoga Community College

Survey Evidence: What Award-Winning Accounting Teachers Suggest Not Doing
David E. Stout, Youngstown State University
Donald E. Wygal, Rider University, New Jersey
James E. Rebele, Robert Morris University, Pennsylvania

The Effects of Professional Internships on Students' Perceptions of the Importance of Employment Traits
Brian Green, University of Michigan – Dearborn
Patricia G. Lobingier, University of Michigan – Dearborn
Roland Madison, John Carroll University

Cold Calling in Accounting Courses: Impact on Participation, Volunteering and Comfort.
Elise J. Dallimore, Northeastern University, Massachusetts
Julie H. Hertenstein, Northeastern University, Massachusetts
Marjorie B. Platt, Northeastern University, Massachusetts