Southeast Region Meeting American Accounting Association April 26-28, 2001 Wyndham Harbour Island Tampa, Florida

Preliminary Program

Friday, April 27, 2001

Thursday's Program | Saturdays Program

7:00 a.m. - 5 :00 p.m. Registration

7:30 a.m. - 5:00 p.m. Exhibits

7:30 a.m. - 8:30 a.m. Continental Breakfast

Sponsored by Deloitte & Touche, LLP

8:30 a.m. - 10:00 a.m. Plenary Session

Remarks from the AAA President

Mary Stone, President, American Accounting Association

A Preview of the New AICPA Core Competency Framework Tools

Billie M. Cunningham, University of Missouri-Columbia
Paula Thomas, Middle Tennessee State University
Susan Wolcott, Wolcott Lynch Associates

Keynote Speaker:

Robert S Merritt, Outback Steakhouse Inc., Senior Vice President of Finance, Chief Financial Officer and Treasurer

10:00 a.m. - 10:15 a.m. Break

Sponsored by McGraw-Hill/Irwin

10:15 a.m. - 11:45 a.m. Conncurrent Sessions

Financial Distress
Room A
Moderator: Surasakdi Bhamornsiri, UNC at Charlotte
Discussant: Barbara Pierce, Florida Institute of Technology

The prediction of financial distress
Gregory Kane, University of Delaware
Frederick Richardson, Virginia Polytechnic Institute
Uma Velury, University of Delaware

The market valuation and trading volume effects of the creation of the Florida hurricane catastrophe fund on property-liability insurers
Carl Pacini, Florida Gulf Coast University
David Marlett, Illinois Wesleyan University

Implicit claim incentives on the accounting choices of troubled companies
Dominic Peltier-Rivest, Concordia University

Instructional Delivery Instructional Delivery and Concepts Concepts and Content
Room B
Moderator: Julie Billiris, St. Petersburg Junior College
Discussant: Laurel Cobb, St. Leo University

What does DIT really measure?
Carol Cannon, Dallas Baptist University
John Sennetti, Nova Southeastern University

Do we teach the way we were taught?
Richard Roscher, University of North Carolina at Wilmington
Rebecca Porterfield, University of North Carolina at Wilmington
John Marts, University of North Carolina at Wilmington

Using short discovery learning cases to promote meaningful learning
Cindy Edmonds, University of Alabama at Birmingham
Thomas Edmonds, University of Alabama at Birmingham
Elizabeth Mulig, Louisiana State University in Shreveport

Practical Topics in Auditing
Room C
Moderator: Lydia Schleifer, Clemson University
Discussant: Ena Rose-Green, Florida International University

ElderCare assurance, liability issues, and other practical considerations
Ron Marden, Appalachian State University
William Stout, University of Louisville
Randy Edwards, Appalachian State University

The effects of certain non-audit services and fee arrangements on perceptions of auditor independence
Susan Swanger, Western Carolina University
Eugene Chewning, Jr., University of South Carolina

Historical and Biographical Research in Accounting
Room D
Moderator: Jim Krause, University of Tampa

Donald J. Kirk: A view of the second chairman of FASB
Songlan Peng, Virginia Commonwealth University
Edward Coffman, Virginia Commonwealth University

Contributions of Marshall S. Armstrong to the accounting profession
Arinola Adebayo, Virginia Commonwealth University
Edward Coffman, Virginia Commonwealth University

Sixty-five years of the Gregory case
Tonya Flesher, University of Mississippi
Tina Quinn, Arkansas State University

Resources for Integrating AICPA Competencies Into the Curriculum
Room E
Panel Session:

Billie M. Cunningham, University of Missouri-Columbia Chair, AICPA Core Competency Framework Best Practices Task Force

Integration of SAP/ERP Systems into the Accounting Curriculum
Room F
Panel Session:

Bart Hartman, St. Joseph's University
Bob Rossacker, University of South Dakota

2 Year Colleges: Best Practices
Room G
Panel Session:

Best Practices in 2 Year College Education
Cohen Colvard, Georgia Perimeter College

12:00 p.m. - 1:30 p.m. Lunch

The Future of the Accounting Profession
Key Note Speaker: Tom Hough, Ernst & Young, Area Managing Partner - Southeast

1:45 p.m. - 3:15 p.m. Concurrent Sessions

Teaching and Research Issues in Tax
Room A
Moderator: Myron Lubell, Florida International University
Discussant: LeAnn Luna, University of North Carolina at Wilmington

Teaching tax topics using self-generated elaborations
Judith Sage, University of Southern Colorado
Lloyd Sage, University of Southern Colorado

An examination of the effects of perceived inequity, normative expectations and sanctions on low-income taxpayers' reporting intentions
Henry Efebera, University of Akron
Cherie O'Neil, Colorado State University

The impact of income tax witholding and stock position on the sale of stock
Diana Falsetta, University of South Carolina
Richard White, University of South Carolina

Managerial and Behavioral Issues in Accounting
Room B
Moderator: Leslie Turner, Northern Kentucky University
Discussant: Jane Reimers, Florida State University

The role of professional judgment in the application of U.S. accounting standards: An experimental study the effect of professional judgment on the comparability of financial reporting decisions of accountants
Randall Rentfro, Florida Atlantic University

An investigation of the effectiveness of the balanced scorecard: A field study
Stan Davis, Wake Forest University
Tom Albright, University of Alabama

Individual versus collective budgeting: The impact of incentives and accountability on the creation of budgetary slack
James Kohlmeyer, University of South Florida

Instructional Cases in Accounting
Room C
Moderator: James Hansen, North Dakota State University
Discussant: Ed Etter, University of South Florida

Instructional case: Accounting and tax differences and the national pastime
Robert Walsh, Marist College

The merger of Motorola and Nextel: A case study in GAAP interpretation
Richard Fern, Eastern Kentucky University

Testing NCAA compliance at Southeastern State University: A case study
Julia Higgs, Florida Atlantic University
John Reisch, East Carolina University

Information Systems Audit Issues
Room D
Moderator: Susan Swanger, Western Carolina University
Discussant: Julia Higgs, Florida Atlantic University

Effects of the changing audit model on audit, financial, and accounting information systems research: Opportunities for research
Robert Pinsker, University of South Florida

Information systems personnel express a desire for change in the functioning of internal auditing
Dale Flesher, University of Mississippi
Jeffrey Zanzig, Jacksonville State University

Financial Disclosure Issues
Room E
Moderator: Jerry Siebel, University of South Florida
Discussant: John Rossi, Moravian College

An empirical analysis of non-U.S.-based annual general meetings as a disclosure medium: A price and trading volume approach
Kingsley Olibe, Middle Tennessee State University
William Cready, Texas A & M University

Financial reporting as mass communication: Directions for future research
William Stout, University of Louisville
Ron Marden, Appalachian State University

An evaluation of comprehensive income: Disclosure practices and impact
Sak Bhamornsiri, University of North Carolina at Charlotte
Casper Wiggins, University of North Carolina at Charlotte

Accounting Information Systems Education: A Discussion of the Different Integration Models
Room F

Mary Hill, Kennesaw State University
Michele Matherly, University of North Carolina at Wilmington

Using the AICPA Curriculum Evaluation Tools
Room G
Panel Session:

Susan K. Wolcott, Wolcott Lynch Associates
Chair, AICPA Core Competency Framework

The Auditor Independence Education Project
Room H
Panel Session:

The Auditor Independence Project: Beyond the Rules
Gary Holstrum, University of South Florida
Kay Tatum, University of Miami

3:15 p.m. - 3:30 p.m. Break

Sponsored By Prentice Hall

3:30 p.m. - 5:00 p.m. Concurrent Sessions

Risk Analysis Issues
Room A
Moderator: Rick Roscher, University of North Carolina - Wilmington Discussant: Carl Pacini, Florida Gulf Coast University

The effect of bankruptcy risks on the issuance of going-concern opinions
Tae Ryu, Metropolitan State College of Denver
Chul-Young Roh, University of Colorado-Denver

Possibility theory: A new perspective for analyzing risk
George Freidlob, Clemson University
Lydia Schleifer, Clemson University

Gender and Racial Issues in Accounting
Room B
Moderator: Rebecca Kaenzig, Appalachian State University
Discussant: Mary Hill, Kennesaw State University

Gender differences in accounting research productivity: Issues revisited
Jane Dillard-Eggers, Belmont University
Michele Matherly, University of North Carolina at Wilmington

A historical overview and comparison of women and African-Americans in the accounting profession: 1960-2000
Leslie Weisenfeld, Winston-Salem State University
Ida Backmon, North Carolina A&T State University

Earnings Management
Room C
Moderator: Vince Brenner, Stetson University
Discussant: Barbara Lippincott, University of South Florida

Top management incentives and R&D spending of Japanese firms
Weiyu Guo, University of Nebraska
Vivek Mande, University of Nebraska
Shota Otomasa, Hannan University

Managers' accounting responses to waiving the violation of accounting-based debt covenants
Hassan Hassab Elnaby, Virginia State University

Institutional ownership and the quality of earnings
Uma Velury, University of Delaware
Maribeth Coller, University of South Carolina
Eugene Chewning, Jr., University of South Carolina

Student Perceptions of Faculty Performance
Room D
Moderator: Lorraine Wright, North Carolina State University
Discussant: Karen Squires, University of Tampa

Student evaluation of teaching: What matters to accounting students and faculty?
Sharon Ford, Stetson University
Michael Bitter, Stetson University
Laurie Henry, Old Dominion University

Student evaluations of faculty in the first two accounting courses
Homer Bates, University of North Florida
Allen Lynch, Mercer University
Hubert Gill, University of North Florida

The New Role of Management Accountants: Implications for Business School Education
Room E
Panel Session
Moderator: Gary Siegel, DePaul University
Panelists: TBA

GASB 34: Audit & Implementation Issues
Room F
Panel Session
Moderator: Suzanne Lowensohn, Barry University
Panelists:

John DiSanto, Ernst & Young

Recruiting & Retention Strategies in Public Accounting
Room G
Panel Session
Panelists:

TBA, Arthur Andersen
TBA, Arthur Andersen T
BA, Arthur Andersen

5:30 p.m. - 7:00 p.m. Reception

Sponsored by Arthur Andersen, LLP

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