American Accounting Association

AAA Ohio Region Meeting

May 12 - May 14, 2011

Dublin, Ohio

 

Meeting Information

 

Program Information

Thursday, May 12, 2011

8:00 AM - 12:00 PMCPE 1: Workshop for New Teaching Faculty & Practitioners Interested in Teaching
Personal Development-4.0 CH
Presenters:  Cassy Budd, Brigham Young University
Bob Allen, University of Utah
Mike Meyer, University of Notre Dame
David Stout, Youngstown State University

CPE Description
9:00 AM - 12:00 PMCPE 2: Professional Standards and Responsibilities - Ethical Shifts, Interpretations and Actions
Accounting-3.0 CH
Presenter: Jerry Esselstein, Ohio Society of Certified Public Accountants

CPE Description
12:30 PM - 2:30 PMCPE 3: FASB and IFRS Financial Standard Review
Accounting-Update-2.0 CH
Presenter: Ray Stephens,  Director
Institute for Public Accountancy, Ohio University

CPE Description
1:00 PM - 3:40 PMCPE 4: Introduction to XBRL (US GAAP and IFRS)
Accounting-3.0 CH
Presenter: Clinton White, Jr., University of Delaware

CPE Description
2:40 PM - 5:20 PMCPE 5: Professional Issues Review
Accounting
Presenter: Clarke Price, Ohio Society of Certified Public Accountants

CPE Description
5:30 PM - 7:30 PMEarly Bird Welcome Reception
CTLA - Technology Tips and AAACommons Activities
6:00 PM - 8:00 PMCPE 6: Social Network Use in the Classroom
Communications-2.0 CH
Presenter: Wendy Tietz, Kent State University

CPE Description
6:15 PM - 8:00 PMCPE 7: Positively Designing a Course Using the Course Crafting Exercise
Accounting-2.0 CH
Presenter: Marsha Huber, Youngstown State University

CPE Description
8:00 PM - 9:00 PMEducational Case Competition
Sponsored by Otterbein University

Friday, May 13, 2011

7:00 AM - 8:30 AMOhio APLG Meeting
Continental Breakfast
8:30 AM - 9:30 AMPlenary Session
Personal Development-1.0 CH
2011 State of the CPA Profession
Presenter: Clarke Price, Executive Director, OSCPA
9:45 AM - 10:35 AMConcurrent Session
Panel 1 - Practice Leaders
Auditing-1.0 CH
Moderator: Thomas Calderon, Professor & Chair, G.W. Daverio School of Accountancy, University of Akron
Hot, Vital and Unresolved: Views From Practice Leaders of Issues that the 
Academy Should Research

Beth Savage, Director of Financial Advisory Services, GBQ Consulting LLC
Kevin Schaffner, Audit Practice Leader, Grant Thornton LLP
Darrel Schubert, Assurance Partner, Ernst & Young; Chair, Auditing Standards 
Board, AICPA
Frank Steininger, Assurance Partner, PricewaterhouseCoopers
Paper Session 1.1 - Managerial
Accounting-1.0 CH
Moderator: Timothy C. Miller, Kent State University
     The Performance Implication of Financial Expertise of Outside Directors across Strategies
     George Lee, SFU
  
     Impact of Outsourcing on Hospital Financial Performance
     Amal A Said, University of Toledo
     Kathryn Chang, University of Toledo
  
Paper Session 1.2 - Accounting Information Systems/Accounting Research Productivity
Accounting-1.0 CH
Moderator: Kristine Parsons, Ashland University
     The Impact of ERP Implementation on Organizational Capabilities and Firm performance
     Hassan HassabElnaby, University of Toledo
     Woosang Hwang, University of Toledo
     Mark A. Vonderembse, University of Toledo
  
     WHAT HAPPENED TO THE CLASS OF YEAR 2000: EXAMINING THEIR RESEARCH AND EMPLOYMENT RECORDS
     James R. Hasselback, University of West Florida
     Alan Reinstein, Wayne State University
  
11:00 AM - 12:00 PMConcurrent Session
Panel 2 - AAA Presidents
Administrative Practice-1.0 CH
Moderator: Gary Previts, Case Western Reserve University
Discuss key projects and their personal hopes for the profession

Andrew Bailey, University of Illinois at Urbana-Champaign
Greg Waymire, Emory University
Doyle Williams, Kennesaw State University
Paper Session 2.1 - International
Accounting-1.0 CH
Moderator: Robert K. Larson, University of Dayton
     Lifting the Rug: IFRS Integration in the European Union and the Persistence of Accounting Families
     Arno Forst, Kent State University - Kent
     Matt Geiszler, Kent State University - Kent
  
     Internet Reporting by Caribbean Companies
     Anthony Roger Bowrin, Saginaw Valley State University
  
Paper Session 2.2 - Financial
Accounting-1.0 CH
Moderator: Kathryn Easterday, Miami University
     Industry Specialist Auditors and Quality of Financial Information: An Empirical Analysis
     Santanu Mitra, Wayne State University
  
     After Controlling for Materiality, Are Abnormal Accruals Larger for Entities with Material Internal
Control Weaknesses than Entities with Effective Internal Controls? Evidence from Post-SOX Data
     Trimbak Shastri, University of Louisville
     Benjamin P Foster, University of Louisville
  
CTLA - The Commission on Accounting Higher Education: "Pathways to a Profession"
Accounting-1.0 CH
Presenter: Bill Ezzell, Deloitte

Session Description
12:00 PM - 1:30 PMLunch
Speaker: Alan T. Lord, Bowling Green State University
     A Fulbright Scholar Experience - An Opportunity Worth Considering.

Student paper competition winners recognized.
1:30 PM - 2:45 PMConcurrent Session
Panel 3 - Ohio Top Researchers
Specialized Knowledge and Applications-1.5 CH
Moderator: P.K. Sen, University of Cincinnati
Recap their work and directions for the future. Intended for those who want to have 
a better understanding of accounting research including why it is where it is and 
where it is going.

Anil Arya, Ohio State University
Ran Barniv, Kent State University
Hassan Hassab-Elnaby, University of Toledo
Mark Nelson, Cornell University
Darren Roulstone, Ohio State University
Paper Session 3.1 - Teaching, Learning and Curriculum
Personal Development-1.5 CH
Moderator: Andy Garcia, Bowling Green State University
     The Journey to Teaching Excellence: The Role of Continuous Improvement and the Potential for
Learning Communities in Accounting
     David E. Stout, Youngstown State University
     Donald E Wygal, Rider University
  
     Responding to the Leadership Needs of the Accounting Profession: A Module for Developing a
Leadership Mindset in Accounting Students
     David E. Stout, Youngstown State University
     Janel Bloch, Northern Kentucky University
     Peter C Brewer, Miami University
  
     Gender Differences in the Job Attribute Preferences of Accounting Majors
     Jane E Baird, Minnesota State University-Mankato
     Leslee Higgins, Eastern Kentucky University
     Arundhati Rao, Towson University
  
Paper Session 3.2 - Public Interest
Accounting-1.5 CH
Moderator: Wei Li, Kent State University
     WHAT A DIFFERENCE A QUARTER-CENTURY CAN MAKE: A RE-EXAMINATION OF THE AICPA'S CENTENNIAL ISSUE OF
THE JOURNAL OF ACCOUNTANCY
     Timothy J. Fogarty, Case Western Reserve
  
     The Heterogeneity of Stunning Success: Consequential Differences in "Big League" Academic
Accounting Publication Possibilities
     Gregory A Jonas, Case Western Reserve University
     Timothy J. Fogarty, Case Western Reserve
  
     Are You In or Are You Out? Social Capital and the Decision to Remain in Public Accounting.
     R. Drew Sellers, Kent State University
     Larry M Parker, Case Western Reserve University
     Timothy J. Fogarty, Case Western Reserve
  
1:30 PM - 3:15 PMPoster Session - Effective Learning Strategies
Specialized Knowledge and Applications-2.0 CH
     Using Accounting Information to Motivate Change in Behavior within a Hospital Setting
     Anne Sergeant, Grand Valley State University
  
     Integrating a Study Abroad Experience into the International Accounting Course
     Raymond J Elson, Valdosta State University
     Susanne O'Callaghan, Pace University
     Charles Tang, Pace University
     John P Walker, CUNY/Queens College
  
     Using Adjusting Journal Entries in Upper Level Undergraduate and Graduate Accounting Courses to
Assess Students Understanding of Accounting's Meta-language.
     Raymond J Elson, Valdosta State University
     Susanne O'Callaghan, Pace University
     John P Walker, CUNY/Queens College
  
     Student Use of LinkedIn
     David Albrecht, Concordia College
  
     Using a Social Learning Community and Social Media Tools to Engage Students in Accounting
     Wendy M Tietz, Kent State University - Kent
  
     Using Excel to Teach Cost Behavior Analysis in an Introductory Managerial Accounting Course
     Karen W Braun, Case Western Reserve University
  
     Assigning Reading Questions Motivates Students and Improves Their Reading Productivity
     David Doran, Penn State - Erie
  
2:45 PM - 3:15 PMBreak - Ice Cream Social
sponsored by TLC Section
3:15 PM - 4:05 PMConcurrent Session
Panel 4 - Accounting Information Systems Education
Specialized Knowledge and Applications-1.5 CH
Moderator: Kristine Parsons, Ashland University
AIS Education as part of and integral to accounting education

Andreas Nicolaou,  Bowling Green University
Andrea Weickgenannt, Xavier University
Cheryl Dunn, Grand Valley State University
Paper Session 4.1 - Financial
Accounting-1.0 CH
Moderator: Timothy Eaton, Miami University
     The Subtleties of Earnings Management: Components of Pension Expense
     Li Wang, University of Akron
     Janet E Mosebach, University of Akron
     Michael Mosebach, University of Akron
  
     Does Income Statement Presentation Affect Earnings Management?
     Stephen W Lin, Florida International University
     Abhijit Barua, Florida International University
     Andrew M Sbaraglia, Florida Int'l University
  
Paper Session 4.2 - Perspectives
Accounting-1.0 CH
Moderator: Linda Zucca, Kent State University
     Investing and Financial Accounting Information in America in the 1880s
     Joel E Thompson, Northern Michigan University
  
     Accounting Produces Data not Information
     Earl H. McKinney, BGSU
     Andy Garcia, BGSU
     Mark F Asman, Bowling Green State University
  
CTLA - Strategies for Research-Teaching Synergies
Specialized Knowledge and Applications-1.0 CH
Presenter: David Stout, Youngstown State University

Session Description
4:30 PM - 5:45 PMConcurrent Session
Panel 5 - An Examination of the Audit Business Model
Auditing-1.5 CH
Moderator: Richard Murdock, Professor Emeritus, Ohio State University
A critical examination of the function of the public accounting based audit model.

Francine McKenna, Managing Editor, re: The Auditors.com
Andrew Bailey, Professor Emeritus, University of Illinois at Urbana-Champaign
Jeremy Cripps, American University of Kuwait
Beth Savage, Director of Financial Advisory Services, GBQ Consulting LLC
Ray Stephens, Professor and Director, Ohio Center for Professional 
Accountancy, Ohio University
Paper Session 5.1 - Teaching, Learning and Curriculum
Personal Development-1.5 CH
Moderator: Karen W. Braun, Case Western Reserve University
     Teaching Divergent and Evolving Auditing Standards
     Deborah Archambeault, University of Dayton
  
     Auditing Standards Compliance at Pollard Kelley
     Aamer Sheikh, Quinnipiac University
     Gary P Schneider, Quinnipiac University
     Kathleen A Simione, Quinnipiac University
  
     Fab Flicks Inc.
     Jane E Baird, Minnesota State University-Mankato
  
Paper Session 5.2 - Financial
Accounting-1.5 CH
Moderator: Brian Day, Otterbein University
     An Empirical Test of Industry Groupings and Size in Privately-Held Company Valuation
     William H Black, Case Western Reserve University
  
     Corporate Diversification and Properties of Financial Analysts' Information
     Philipp Schaberl, University of Cincinnati
  
     The Structure of Income Statment and Compensation: Is there a Link?
     Avinash Arya, William Patterson University
  
Paper Session 5.3 - Managerial
Accounting-Basic
Moderator: Gregory Jonas, Case Western Reserve University
     Short-Run Control Charting Techniques for Accounting Activities
     Jan E. Eighme, Miami University
     Douglas Havelka, Miami University
     Timothy C. Krehbiel, Miami University
  
     What's Fair Depends on What I Start With: The Influence of an Outcome Decision Aid and Initial
Economic Position on Cost Reporting Misrepresentation
     Timothy C Miller, Kent State University
     Dan N. Stone, University of Kentucky
     Sean A Peffer, University of Kentucky
  
     Performance Measure Properties and the Effect of Incentive Contracts in the United States
     Wei Li, Kent State University - Kent
     Pervaiz Alam, Kent State University - Kent
     Norman Meonske, Kent State University
  
6:00 PM - 6:30 PMReception
6:30 PM - 8:00 PMDinner and Awards
Ray Stephens, Director of the Ohio Center for Professional Accountancy, 
     Observations
8:15 PM - 9:00 PMConversations with....
Francine McKenna, re: theauditors.com

The Presidents

Saturday, May 14, 2011

7:30 AM - 9:00 AMBreakfast
8:00 AM - 8:45 AMBusiness Meeting
Presentation by Greg Waymire, Emory University, President-elect

"A Vision"
9:00 AM - 10:15 AMConcurrent Session
Panel 6 - Teaching Tax Today
Taxes-1.0 CH
Moderator: Bruce McClain, Cleveland State University
Reports on a survey of Ohio tax faculty and the most recent innovations in tax 
instruction.

Mark Altieri, Kent State University
William A. Raabe, Ohio State University
John M. Strefeler, University of Mount Union
Paper Session 6.1 - Teaching, Learning and Curriculum
Personal Development-1.5 CH
Moderator: Jan Eighme, Miami University
     SOURCES OF EVIDENCE USED TO ASSESS FACULTY TEACHING PERFORMANCE
     Brian Patrick Green, University of Michigan-Dearborn
     Guangcheng Wang, Qufu Normal University
  
     Association Rules for Accounting Education Assessment
     Raymond J Shaffer, Youngstown State University
     James A Tackett, Youngstown State University
     Fran Wolf, Youngstown State University
  
     EXPLORING ACCOUNTING DOCTORAL PROGRAM DECLINE: VARIATION AND ANTECEDENTS
     Timothy J. Fogarty, Case Western Reserve
  
Paper Session 6.2 - Auditing
Auditing-1.5 CH
Moderator: Debbie Zakrzwski, University of Pittsburgh at Johnstown
     Internal Audit in the New Business Environment
     Mariah Clare Webinger, John Carroll University
     Albert L. Nagy, John Carroll University
  
     The Impact of Audit Committee Characteristics and Shareholder Activism on the Association between
Audit-Firm Tenure and Accounting Conservatism
     Hassan HassabElnaby, University of Toledo
     Mai Dao, University of Toledo
  
CTLA - Tackling Teaching Together
Specialized Knowledge and Applications-1.5 CH
Presenters: Bob Allen, University of Utah
Cassy Budd, Brigham Young University

Session Description
10:15 AM - 10:45 AMBreak
10:45 AM - 12:00 PMConcurrent Session
Panel 7 - Ohio Master Teachers: Mentoring Faculty
Personal Development-1.5 CH
Moderator: David Kirch, Ohio University
Ohio and world class teacher will discuss what Master Teachers can bring to 
mentoring faculty

Raymond Frost, Ohio University
Paper Session 7.1 - International
Accounting-1.5 CH
Moderator: Donald W. McFall, Kent State University
     U.S. Comment Letter Writing during the IASB's First Decade: Much Ado About Nothing?
     Robert K Larson, University of Dayton
  
     Cost of Capital and Transition to IFRS in INdia
     Monica Singhania, Faculty of Management Studies (FMS), University of Delhi
     Mukesh Kumar Mittal, Steel Authority of India Ltd.
  
     A New Global Structure for New Global Standards
     Sean O'Malley, Ohio University
  
Inside Secrets of the Master Fraudsters
Auditing-Basic-1.5 CH
Presentation by Gary Zeune, The Pros and The Cons, World's only speakers' 
bureau for white collar criminals

Come and learn how clients fool their auditors and the 17 things auditors do 
wrong that get them sued.
Doctoral Student Manuscripts
Specialized Knowledge and Applications-1.5 CH
Loan Loss Provisioning and Differences of Opinion
     Lin Cheng, The Ohio State University

Restatements, Corporate Governance, and Audit Firm Size
     Logan Ross Browning, Kent State University
CTLA - Hands-on with AAA Online Resources - Optimize Your Teaching and Research
Specialized Knowledge and Applications-2.0 CH
Presenter: Mike Meyer, University of Notre Dame

Session Description
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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: http://www.n asba.org To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.