American Accounting Association

2012 Ohio Region
Meeting

MAY 10–12, 2012  •  CINCINNATI, OHIO
Call for SubmissionsRegistration InformationHotel InformationPreliminary ProgramStudent Competition

Preliminary Program

Thursday, May 10, 2012
12:30 pm–5:30 pm Registration

1:00 pm–5:00 pm Processing Costing and Brewery Tour
Presenter: David Stott, CPA, PhD & Brewer
Session Description

Building Resilience, Well-Being, and Mastery into Your Life
Presenter: Marsha Huber, PhD, CPA, Masters of Applied Positive Psychology, Associate Professor of Accounting, Youngstown State University
Session Description

Social Media in the Classroom
Presenter: David Albrecht, BGSU, Emeritus
Session Description

4:00 pm–6:00 pm Reception with Exhibits
(Sponsored by Ohio Society of CPAs)

6:00 pm–9:30 pm Riverboat Dinner Cruise on Ohio River
Event Description

Friday, May 11, 2012
7:00 am–5:00 pm Registration

8:00 am–8:55 am Plenary Session 1.1 : 2012 State of the Accounting Profession
Accounting—1.0 CH
Speaker: J. Clarke Price, CEO, The Ohio Society of CPAs

8:55 am–9:05 am Break

9:05 am–10:00 am Plenary Session 1.2 Looking Through the Crystal Ball: Views of Managing Partners from Accounting Firms on the Future of the Accounting Profession
Accounting—1.0 CH
Moderator: Thomas Calderon, The University of Akron

Panelists:
Susan McPartlin, Office Managing Partner, PricewaterhouseCoopers LLP, Cincinnati
Matthew Jessup, Audit Partner and Practice Leader, Grant Thornton LLP, Cincinnati
Craig Marshall, Office Managing Partner, Ernst & Young, Columbus

10:00 am–10:30 am Break

10:30 am–12:00 pm Concurrent Sessions

Session 1.1 Panel: Accounting Education Journals: Meet the Editors
Accounting—1.5 CH

Panelists:
Timothy J. Fogarty, Case Western Reserve University
David E. Stout, Youngstown State University
Donald E. Wygal, Rider University

Session 1.2 Panel: Small Colleges Forum
Accounting—1.5 CH
Moderator: Debbie Snyder, Mount Vernon Nazarene University

Session 1.3 Audit: Risk and Price
Moderator:
Steven Flynn, Thomas More College

Examining the Concepts of Insurance versus Litigation Risks: Testing Auditors' Responses to Engagement Clauses
Brian Patrick Green, University of Michigan-Dearborn
Alan Reinstein, Wayne State University
Philip Beaulieu, University of Calgary
Discussant: Kathryn Easterday, Miami University

Assessing Fraud Risk at US Financing Company: An Instructional Case
Kevin F. Brown, Wright State University
Jill R. Cadotte, Columbus State University
Discussant: Linda Zucca, Kent State University-Kent

CEO and CFO Equity Incentives and the Pricing of Audit Services
Xinghua Gao, Wayne State University
Yonghong Jia, Governors State University
Discussant: Kathryn Easterday, Miami University

Session 1.4 IFRS and Regulation
Accounting—1.5 CH
Moderator: Jagjit Saini, Western Michigan University

On the Effects of IFRS Implementation Intensity: Evidence from Europe
Arno Forst, Kent State University-Kent
Pervaiz Alam, Kent State University-Kent
Discussant: David Dennis, Otterbein College

Effects of the Exemption from IPO Regulatory Requirements in China
Wei Li, Kent State University-Kent
Yajing Li, University of Electronic Science and Technology of China
Hongyuan Zhu, Southwest Jiaotong University
Discussant: Philipp Schaberl, University of Cincinnati

IFRS Framework-Based Case Study: Barrick Gold Corporation
Patricia Goedl, University of Cincinnati, Clermont
Discussant: David Dennis, Otterbein College

Session 1.5 Research Interaction Forum: AI applications and TLC Issues
Accounting—1.5 CH
Moderator: Amal Said, University of Toledo

Analysis of the Factors Predicting the 6-year Graduation Rate at Kentucky State University and Benchmark Institutions
Kimberly A. Sipes, Kentucky State University

The Impact of Gender on Student Attitudes toward Use of a Simulation in an Undergraduate Auditing Course
Jane E. Baird, Minnesota State University-Mankato
Robert C. Zelin, Minnesota State University-Mankato

Globalization of the Accounting Profession in the United States: Accountability, Comparability, Mobility and Employability
Mehmet C. Kocakulah, University of Southern Indiana
Allen D. Austill, Union University
Brett J. Long, University of Southern Indiana

Fuzzy Logic Cost-Volume-Profit Analysis to Assess Product Life-Cycle Profitability under Uncertainty Anne M. A. Sergeant, Grand Valley State University
Paulette A. Ratliff-Miller, Grand Valley State University
Rifat Yilmaz, Bilecik University

Integrating Disparate Intra-Organizational Knowledge Sources: A Case Study Investigation of the Implementation of an Indexing Search Tool
Colin Gabriel Onita, University of Akron
William Ketinger, University of Memphis
Euntae Lee, University of Memphis

Using Spreadsheets to Reduce Malpractice in Accounting Assessments through 'IndividualisedAccounting Questions' Technique
Margaret Akpomi, Rivers State University of Science & Technology, Port Harcourt

12:00 pm–2:00 pm Lunch & Business Meeting

Address by Karen Pincus, AAA President-Elect

Presentation of 2012 Outstanding Ohio Accounting Educator Award

Vote for Ohio Region Bylaws amendment proposal

2:00 pm–3:30 pm Concurrent Sessions

Session 2.1 Panel: Use of Video Podcasts and/or Other Technology to Deliver Instruction Outside of the Classroom
Computer Science—1.5 CH

Panelists:
David Randolph, Xavier University
Wendy Tietz, Kent State University

Session 2.2 Experiments
Accounting—1.5 CH
Moderator: Maef Woods, Wayne State University

Effects on Strategy Development of Including Relative Performance Information in Incentive Schemes
Sean A. Peffer, University of Kentucky
W. Timothy Mitchell, Georgia State University
Timothy C. Miller, Kent State University
Discussant: Gregory Jonas, Case Western Reserve University

How Loss Aversion Influences Accounting Information System Designs for Performance Evaluations of Nontraditional Strategic Objectives
Timothy C. Miller, Kent State University
Hank C. Alewine, University of Alabama in Huntsville
Discussant: Arjan Sadhwani, South University

The Impact of Time Perspective on Professional Financial Decision Making
Kenneth Ryack, Quinnipiac University
Discussant: Wei Li, Kent State University

Session 2.3 Earnings Management
Accounting—1.5 CH
Moderator: Yin Yu, Oakland University

Impact of Assurance Level on Production Management to Manage Earnings
Trimbak Shastri, University of Louisville
Benjamin P Foster, University of Louisville
John M Mueller, University of Louisville
Discussant: Edward Conrad, The University of Akron

Segment Level Earnings Management Using Discretionary Allocation of Overhead Costs
Wonik Choi, Ohio State University
Discussant: Edward Conrad, The University of Akron

The Association of the January Effect with Accounting Earnings and Other Value Relevant Information
Kathryn E. Easterday, Miami University
Discussant: Edward Conrad, The University of Akron

Session 2.4 Knowledge and Information
Specialized Knowledge and Applications—1.5 CH
Moderator: Michele Matherly, Xavier University

Antecedents of Organizational Knowledge Sharing: A Meta-Analysis and Critique
Candace Witherspoon, University of Kentucky
Jason M. Bergner, University of Central Missouri
R. Cameron Cockrell, University of North Texas
Dan N. Stone, University of Kentucky
Discussant: Colin Onita, University of Akron

Information Activism under Economic Uncertainty: Are Retail Investors Listening?
Laura K. Rickett, Cleveland State University
Pratim X. Datta, Kent State University
Discussant: Steven Flynn, Thomas More College

Identifying Material Weakness Companies through Data Mining: An Empirical Study for a Multi-year Period
Il-Woon Kim, University of Akron
John J. Cheh, University of Akron
Juliana Reifsnyder, University of Akron
Discussant: Timothy Fogarty, Case Western Reserve

R&D Productivity following the CIO Appointments
Ashraf A. Khallaf, American University of Sharjah
Terrance Skantz, University of Texas-Arlington
Discussant: Jan Eighme, Miami University

Session 2.5 Research Interaction Forum: Audit and Regulation
Auditing—1.5 CH
Moderator: David Bukovinsky, Wright State University

Does Cost of Quality improves Performance and Profitability: A Case Study
Mehmet C. Kocakulah, University of Southern Indiana
Timothy G. Bryan, University of Southern Indiana

Does the SEC's Waiver of Reconciliation of IFRS to U.S. GAAP Improve Accounting Quality for Listed Foreign Firms in the U.S.?
Chia-Ling Chao, National Chung Cheng University

What Sort of Method is A "Forensic" Research Method?
Timothy C. Miller, Kent State University
Dan N. Stone, University of Kentucky

The 21st Century Audit Report: Opaque and Unaccountable
Jeremy Cripps, American University in Bulgaria

3:30 pm–4:00 pm Break
Sponsored by the Strategic and Emerging Technologies (SET) Section of the American Accounting Association

4:00 pm–5:30 pm Concurrent Sessions

Session 3.1 Corporate Governance
Accounting-1.5 CH
Moderator: Wallace Wood, University of Cincinnati

Institutional Ownership and Special Items Reversal
Ling Lin, University of Massachusetts Dartmouth
Discussant: Wei Li, Kent State University

The Influence of Disclosure Quality on Analyst Behavior: The Case of Segment Data
Philipp Schaberl, University of Cincinnati
Discussant: John Cheh, University of Akron

Was Dodd-Frank Justified in Exempting Small Firms from Section 404b Compliance?
Anthony D Holder, Case Western Reserve University
Khondkar Karim, University of Massachusetts Lowell
Ashok Robin, Rochester Inst of Tech
Discussant: Donald Wygal, Rider University

Session 3.2 Tax Professionals and Incentives
Taxes—1.5 CH
Moderator: Thomas Schultz, Miami University

Between a Rock and a Hard Place: How Tax Practitioners Straddle Client Advocacy and Professional Responsibilities
Timothy J. Fogarty, Case Western Reserve University
Discussant: Bruce McClain, Cleveland State University

Tax Incentives and Earnings Management in the Oil Industry
Anthony D Holder, Case Western Reserve University
Khondkar Karim, University of Massachusetts Lowell
Clairmont Carter, University of Massachusetts Lowell
Discussant: Bruce McClain, Cleveland State University

Session 3.3 XBRL: Control and Assurance
Specialized Knowledge and Applications—1.5 CH

Presenter: Clinton White, University of Delaware

Session 3.4 Panel: Integrating Sustainability into an Introductory Accounting Class
Accounting—2.0 CH

Panelists:
Karen W. Braun, Case Western Reserve University
Wendy Tietz, Kent State University

Session 3.5 Panel: Recognizing the Value of Human Capital in Financial Statements
Accounting—1.5 CH

Panelists:
David Dennis, Otterbein University
Jeremy Cripps, American University in Bulgaria
Barbara Tucker, Heidelberg University

6:30 pm–8:30 pm Reception and Dinner
2012 Manuscript and Service Award presentations
Investiture of President Bruce W. McClain

Saturday, May 12, 2012
7:00 am–11:00 am Registration

8:30 am–10:00 am Concurrent Sessions

Session 4.1 Panel: Teaching IFRS
Accounting—1.5 CH

Panelists:
Robert K. Larson, University of Dayton
Steve Arnold, Ernst and Young
Donna Street, University of Dayton
Cãtãlin Nicolae Albu, The Bucharest Academy of Economic Studies
Nadia Albu, The Bucharest Academy of Economic Studies

Session 4.2 Executive Compensation
Accounting—2.0 CH
Moderator: Arjan Sadhwani, South University

Beyond the Restatement Decision: The Persistence of Executive Compensation in Explaining Disclosure Transparency Choice
Gregory A. Jonas, Case Western Reserve University
Brian R Hogan, Northeastern University
Discussant: Amal Said, University of Toledo

Incentive Compensation and ESO Expensing under SFAS No. 123 and 123(R)
Michael S Shih, National University of Singapore
Discussant: Steven Flynn, Thomas More College

Valuation Consequences of Clawback Provisions
Yonghong Jia, Governors State University
Discussant: Min Chen and Linda Zucca, Kent State University

Session 4.3 Forensic Accounting
Accounting—2.0 CH
Moderator: Sandy Richtermeyer, Xavier University

Noodling Earnings: A Manipulation of Reported Results
Gary P. Schneider, Quinnipiac University
Kathleen A Simione, Quinnipiac University
Aamer Sheikh, Quinnipiac University
Discussant: Yin Yu, Oakland University

Tracing the Birth and Evolution of Mundane Online Crime: Routine Activity Theory (RAT), Management Control Systems (MCSs), and the Sustainable Online Auction Con
Timothy C. Miller, Kent State University
Dan N. Stone, University of Kentucky
Alex Nikitkov, Brock University
Discussant: Colin Onita, University of Akron

Baker Hughes: Greasing the Wheels in Kazakhstan
Mark A Holtzblatt, Roosevelt University
Norbert Tschakert, Salem State University
Discussant: Yin Yu, Oakland University

Session 4.4 Focus on Profession and Programs
Accounting—2.0 CH
Moderator: Kenneth Ryack, Quinnipiac University

The Educational Background of CFOs: Efficient Market, Institutionalized Reality or Random Walk?
R. Drew Sellers, Kent State University
Timothy J. Fogarty, Case Western Reserve University
Larry M. Parker, Case Western Reserve University
Discussant: Philipp Schaberl, University of Cincinnati

Preliminary Evidence of Meaning in Context: Work, Expertise, and Work-Life Balance for Employees in the Accounting Profession
Marsha Huber, Youngstown State University
Margaret Kern, University of Pennsylvania
David Law, Youngstown State University
Discussant: Gerald Weinstein, John Carroll University

Further Tales of the Schism: U.S. Accounting Faculty and Practice Credentials
William H. Black, Case Western Reserve University
Timothy J. Fogarty, Case Western Reserve University
Discussant: Kevin Brown, Wright State University

Accounting Theory: Lost or Displaced?
Khalid R. Al-Adeem, King Saud University
Timothy J. Fogarty, Case Western Reserve University
Discussant: Gerald Weinstein, John Carroll University

Session 4.5 Panel: Accounting Research: Emerging Issues and Methodologies Accounting
Moderator:
P. K. Sen, University of Cincinnati

Panelists:
David Burns, University of Cincinnati
Timothy J. Fogarty, Case Western Reserve University
Brian Mittendorf, Ohio State University

10:00 am–10:30 am Break

10:00 am–12:00 pm Concurrent Sessions

Session 5.1 Panel: What Positive Psychology has to offer the Accounting Profession to Improve Work-Life Balance and Job Satisfaction
Behavioral Ethics—2.0 CH
Moderator: Wallace Wood, University of Cincinnati

Panelists:
Marsha Huber, Youngstown State University
Joan Hoxsey, Owner, AI Institute and Relationship Resources, Cincinnati Center for the Study of the American Dream, Xavier University
Haywood Miller IV, University of Cincinnati
Michelle McQuaid, PricewaterhouseCoopers, Australia

Session 5.2 Panel: Building Partnerships between Academics and Practitioners
Accounting—1.5 CH
Panelists:
Gerald P. Weinstein, John Carroll University
David Stout, Youngstown State University
Sandy Richtermeyer, Xavier University

Session 5.3 Information in Accounting Numbers
Accounting—1.5 CH
Moderator: John Cheh, University of Akron

Beyond Accounting and Back: An Empirical Examination of the Relevance of Accounting Fundamentals and "Other" Information
Philipp Schaberl, University of Cincinnati
Discussant: Gregory Jonas, Case Western Reserve University

Can DuPont Analysis Be Used in Assessment of Profitability Performance in the Health Care Industry?
Kathryn J. Chang, University of Toledo
Doina C. Chichernea, University of Toledo
Hassan HassabElnaby, University of Toledo
Discussant: John Cheh, University of Akron

Contract Structuring under the New Lease Accounting Rules: The Case of Custom Design Retail, Inc.
Albert L. Nagy, John Carroll University
Discussant: Patricia Goedl, University of Cincinnati, Clermont

Session 5.4 Learning and Evaluation
Accounting—1.5 CH
Moderator: Jan Eighme, Miami University

Accounting Students Learning by Teaching: A Development of Critical-Thinking Skills
Anne M. A. Sergeant, Grand Valley State University
David M. Cannon, Grand Valley State University
Discussant: Debbie Snyder, Mount Vernon Nazarene University

The Role of the First Accounting Course in the Selection of the Accounting Major
David P. Kirch, Ohio University
Christine Ann Yost, Ohio University
Discussant: Raymond Shaffer, Youngstown State University

The Medium is the Message: What Happens When Universities Digitize Course Evaluations
Timothy J. Fogarty, Case Western Reserve University
Gregory A. Jonas, Case Western Reserve University
Larry M. Parker, Case Western Reserve University
Discussant: David Stott, Bowling Green State University

Session 5.5 Research Interaction Forum: Firm Characteristics and Monitoring Accounting
Moderator: Thomas Calderon, University of Akron

Legal Exposures, Director Turnover, and Firm Performance
Jui-Chin Chang, Texas A&M International University

Divergence between Cash Flow and Voting Rights and Insider Trading
Anup Srivastava, Northwestern University
Hyun A. Hong, University of Memphis

Internal Control Weaknesses and Accounting Conservatism: Evidence from the Post Sarbanes-Oxley Period
Santanu Mitra, Wayne State University
Bikki Jaggi, Rutgers, The State University of New Jersey

The SEC's Impact on Earnings Disclosure Readability
Michele D. Meckfessel, Case Western Reserve University

The Economic Effects of Change in R&D Accounting in Taiwan
Ping-Sen Yang, Dayeh University (Taiwan)
Yahn-Shir Chen, National Yunlin University of Science & Tech

When Global Accounting Standards Meet the Local Context — Insights from an Emerging Economy
Catalin Nicolae Albu, Bucharest Academy of Economic Studies
Nadia Albu, Bucharest Academy of Economic Studies
David Alexander, University of Birmingham

12:00 pm–1:30 pm 2013 Planning Lunch

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 submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.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.

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