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2007 Southeast Regional MeetingMay 3–5, 2007
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Registration Information | Program | Hotel Information
Preliminary Program
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 credits have the Field of Study in red.
| Thursday, May 3, 2007 | |
| 2:00 pm - 7:00 pm | Registration |
| 3:30 pm - 5:30 pm | Continuing Professional Education Accounting Getting Started with PodCasting: A Hands-on Workshop (16) William St. John, Rensselaer Polytechnic Institute |
| 4:00 pm – 8:00 pm | Exhibits |
| 6:00 pm - 8:00 pm | Welcome Reception |
| Friday, May 4, 2007 | |
| 7:15 am – 5:00 pm | Registration Desk Open |
| 7:15 am – 4:00 pm | Exhibits |
| 7:10 am – 8:15 am | Breakfast |
| 8:15 am – 9:30 am | Session 1: Plenary Session Accounting Data @ Risk: Protecting Web Applications From Hackers Caleb Sima, S.P.I. Dynamics, Inc, Atlanta, GA |
| 9:30 am – 9:45 am | Break |
| 9:45 am – 11:00 am | Session 2: Concurrent Paper Sessions 2A Auditing Auditing Moderator: Audit Committees, Internal Controls, and the Financial Distress of U.S. Public Hospitals (48) Wen-wen Chien, Nova Southeastern University Roger W. Mayer, Jackson Health System John T. Sennetti, Nova Southeastern University The Association between Audit Committee Characteristics, the Contracting Process and Fraudulent Financial Reporting (57) Lisa A. Owens-Jackson, Clemson University Diana Robinson, North Carolina A&T State University Sandra Shelton, DePaul University The Association between Insider Trading Surrounding Going Concern Audit Opinions and Future Bankruptcy (80) Jonathan D. Stanley, University of Alabama F. Todd DeZoort, University of Alabama Gary K. Taylor, University of Alabama 2B Financial Accounting and Reporting Accounting Moderator: Earnings Management Prior to Initial Public Offerings: Evidence from Secondary Share Data (27) Brett D. Cotton, East Carolina University Conservatism and Earnings Management (95) Scott B. Jackson, University of South Carolina Kelvin X.T. Liu, University of South Carolina The Case for Limited Auditor Liability – The Effects of Liability Size on Risk Aversion and Ambiguity Aversion (89) Christopher Koch, Yale Law School Daniel Schunk, University of Mannheim 2C Ethics & Diversity Behavioral Ethics Moderator: College Students and Ethical Behavior: Comparing Business and Non-business Majors (47) James R. Davis, Anderson University Lynnette S. Smyth, Gordon College Charles O. Kroncke, College of Mount Saint Joseph Integrating Corporate Governance and Business Ethics Education Into the Business Curriculum: A Survey of Academicians and Practitioners (69) Zabihollah Rezaee, University of Memphis Robert C. Elmore, Tennessee Technological University Joseph Z. Szendi, Florida Institute of Technology Student Perceptions of Group Learning Experiences: Does Race Matter? (45) Rebecca Kaenzig, Appalachian State University Lynn Griffin, North Carolina A&T University 2D Teaching and Curriculum Accounting Moderator: Teaching Earnings Per Share (EPS) (54) David Meeting, Winthrop University Communication Requirements and Job Desirability: A Survey of Student Perceptions (70) Elsie Ameen, Sam Houston State University Cynthia Jackson, Northeastern University Charles Malgwi, Bentley College The Top Ten Things Not to do in a Curriculum Revision: The Voice of Experience (84) Martha M. Pointer, East Tennessee State University 2E Auditing Auditing Moderator: Audit Industry Structure: How a Client’s Need for Privacy and Industry Expertise Affects Auditor Alignment (3) R. Mithu Dey, College of William and Mary Product Market Competition, Industry Homogeneity and the Demand for Audit Services (79) Sudarshan Jayaraman, University of North Carolina at Chapel Hill An Examination of Independent Auditors’ Willingness to Provide Continuous Auditing Services: A Theory of Planned Behavior Approach (72) Tanya Benford, University of Central Florida James C. Flagg, Texas A&M Hubert D. Glover, Howard University Antoinette L. Lynch, Florida International University Don Warren, Rutgers University |
| 11:00 am – 11:15 am | Break |
| 11:15 am – 12:30 pm | Session 3: Panel and Concurrent Paper Sessions 3A Panel Session – Teaching and Curriculum Section Accounting Integrating Accounting for Lean Processes in the Classroom: Challenges and Ideas (59) Panelist: Frances Kennedy, Clemson University 3B Financial Accounting and Reporting Accounting Moderator: Accrual Models’ Incremental Predictive Ability Regarding Future Cash Flows (17) Timothy R. Yoder, Mississippi State University Accounting Transparency: The Use of Cash Flows to Assess the Quality of Earnings (96) Mary F. Jackson-Heard, Elizabeth City State University The Relationship between Corporate International Diversification and Firm Value: An Empirical Inquiry (19) Kingsley O. Olibe, Texas A&M – Commerce 3C Teaching and Curriculum Accounting Moderator: Using Camtasia Studio Software to Enhance Your Teaching Effectiveness: A Teaching Strategy Demonstration (8) Richard H. Fern, Eastern Kentucky University Computer-Mediated Exams: Student Perceptions and Performance (39) Thomas S. Clausen, University of Illinois at Springfield Richard L. Alltizer, Wichita State University E-Learning: The Revolution in Pedagogy (63) Brian O’Doherty, East Carolina University 3D International Accounting Accounting Moderator: Immigration Fraud (37) Gerald H. Lander, University of South Florida Stephen P. Danese, University of South Florida Kelly Quinn, University of South Florida The Informativeness of Form 20-F Reconciliations: Evidence of ADRs Issue by ANIES (43) Yu-Chih Lin, National Yunlin University of Science and Technology, Taiwan Chu-Lun Hsieh, Feg Chia University, Taiwan International Financial Reporting Standards The Case for a Foreign Company Converting from U.S. GAAP (49) Harold J. Manasa, Winthrop University International Accounting Convergence on Foreign Currency Translation: IFRS Compared to Australian IFRS and U.S. GAAP (74) Eva K. Jermakowicz, Tennessee State University Svetlana Vlady, Griffith University 3E Financial Accounting and Reporting Accounting Moderator: Contingencies in Accounting (12) Inam Hussain, Purdue University Other Post Employment Benefits (OPEB): GASB 45 Implementation and Early Results (56) Kathy T. Best, Mount Olive College Edwin A. Doty, East Carolina Mandated Recognition of Employee Stock Option Expense – The Case of Canada (86) Chandra Subramaniam, University of Texas at Arlington Jeffrey Tsay, University of Texas at Arlington |
| 12:30 pm – 1:45 pm | Luncheon Program & Award Presentations Presiding: Ralph Welton, President 2007 SEAAA, Clemson University Speaker: Gary J. Previts, AAA President-Elect Case Western Reserve University |
| 1:45 pm – 2:00 pm | Break |
| 2:00 pm – 3:30 pm | Session 4: Panel and Concurrent Paper Sessions 4A Panel Session – Approaches Available to Enhance Metropolitan, Regionally-Focused Accounting Programs to Thrive in the 21st Century (15) Accounting Panelists: Molly Cummings, Senior Manager, Deloitte & Touche LLP Marc Davenport, Partner, Ernst & Young Alan Reinstein, Wayne State University Bill Swartz, Devry University 4B Taxes Tax Moderator: Front-Loaded Versus Back-Loaded Benefit Retirement Vehicles: An Analytical Examination (61) Joseph M. Hagan, East Carolina University Derek Pszenny, Carolina Wealth Management Douglas K. Schneider, East Carolina University Tax Compliance by International Students, Teachers, and Trainees (53) Gaurav Kumar, University of Arkansas - Little Rock Dale L. Flesher, University of Mississippi How effective are the Charitable Remainder Trust Five Percent Exhaustion Rule and Ten Percent Remainder Rule? (82) John C. Yeoman, North Georgia College & State University Periodical Selection of an Appropriate Business Entity Considering Federal Income Tax (88) Yan Jian, Nova Southeastern University Jiang Jiang, Nova Southeastern University Jinsheng Huo, Boyle Engineering Corporation 4C Auditing Auditing Moderator: The Effects of Audit Firm Rotation on Perceived Auditor Independence and Audit Quality (65) Bobbie W. Daniels, Jackson State University Quinton Booker, Jackson State University Auditor Conservatism following Audit Failures (66) Stephan A. Fafatas, Washington and Lee University Audit Tenure and Accounting Conservatism (67) Dan Li, Georgia Institute of Technology 4D Financial Accounting and Reporting Accounting Moderator: Empirical Evidence on the U.S. For-Profit Universities Financial Reporting Factors (4) Masumi Nakashima, Fukushima College Asset Retirement Obligations: A New Problem for Health Care Facilities Management (78) Gary G. Berg, East Tennessee State University Paul E. Bayes, East Tennessee State University Managing Health Care Costs: The Outsourcing Option (38) Brent McCallum, American University of Sharjah Philip F. Jacoby, Kogod School of Business 4E Teaching and Curriculum Accounting Moderator: An Analysis of the Makeup of Academic Accounting (52) James R. Hasselback, University of West Florida Gregory C. Yost, University of West Florida Job Satisfaction of Accounting Educators (33) Cynthia M. Daily, University of Arkansas at Little Rock Cynthia L. Taylor, University of Arkansas at Little Rock Setting up and Maintaining Accounting Labs for Student Assistance (6) William B. Pollard, Appalachian State University |
| 3:30 pm – 4:00 pm | Refreshments Break |
| 4:00 pm – 5:30 pm (D1) |
Session 5: Concurrent Paper Sessions 5A Managerial Accounting Accounting Moderator: A Framework for Analyzing the Roles of Management Control Systems in Creating Competitive Advantage (11) Siriyama Kanthi Herath, Clark Atlanta University M. W. Indrani, University of Ruhuna Optimal Incentives to Abandon Investments (28) Igor Vaysman, Insead, France The Relationship Between Alternative Cost Structures, Firm Value, Operating Leverage, and Breakeven Sales (85) Scott A. Hoover, Washington and Lee University J. William King, Washington and Lee University |
| 4:00 pm – 5:30 pm (D2) |
Session 5: Concurrent Paper Sessions
5B Accounting History Accounting Moderator: Harold Q. Langenderfer: A Bridge Between Academia and the Accounting Profession (21) James Russell Hardin, Pittsburg State University Dale L. Flesher, University of Mississippi Municipal Bankruptcy in America: A Study of its Origins and Legal Remedies (36) Keren H. Deal, Auburn University Ivar Kreuger Reborn: A Swedish/American Accounting Fraud Resurfaces in Italy and India (50) Gaurav Kumar, University of Arkansas – Little Rock Dale L. Flesher, University of Mississippi Tonya K. Flesher, University of Mississippi 5C Auditing Auditing Moderator: The Impact of Workload Compression on Busy Season Auditor Switches (94) Dennis M. Lopez, University of Texas – San Antonio Gary F. Peters, University of Arkansas Risk Management in the Post-SOX Era: Do Audit Firms Effectively Retain Clients? (98) Carl Hollingsworth, University of Tennessee An Analysis of Revenue Redistribution and Audit Fee Growth for the Large CPA Firms in the Period surrounding the Enactment of Sarbanes-Oxley Act (23) Santanu Mitra, Wayne State University Donald R. Deis, Texas A&M University – Corpus Christie A "Double" Standard: SAS No. 109 Provides Guidance for Inherent Risk Assessment but Blurs the Line Between Inherent and Control Risk (31) Michael Cipriano, College of Charleston 5D Financial Accounting and Reporting Accounting Moderator: Is Standard & Poor’s Core Earnings Useful? Evidence from Bankruptcy Prediction (1) Mark C. Dawkin, University of Georgia Dahlia Robinson, Arizona State University Application of Portfolio Theory (62) John D. Rossi, III, Moravian College The Value Relevance of Non-GAAP Performance Metrics to the Capital Markets (93) Susan Albring, University of South Florida Maria T Caban-Garcia, University of South Florida Jacqueline L. Reck, University of South Florida 5E Public Interest Accounting Moderator: Is Regulation Fair Disclosure Good News for Individual Investors? Evidence from the Market Impact of Stock Repurchases (26) Salil K. Sarkar, University of Texas at Arlington Frank X. Wang, University of Texas at Arlington The Agency Theory: How Badly it Missed the Point (60) Manuel A. Tipgos, Indiana University Southeast C. Thomas Stambaugh, Murray State University Adjusting Performance Measurement to Public Needs – An Application-Oriented Approach Based on Empirical Research in the Transit Industry (30) Anke Raake, European Business School International University Ronald Gleich, European Business School International University |
| 5:00 pm – 6:00 pm | SEAAA Board Meeting |
| 6:00 pm – 8:00 pm | Reception |
| 8:00 pm – 8:30 pm | T&C Section Dessert Reception |
| Saturday, May 5, 2007 | |
| 7:00 am – 12:00 pm | Registration Desk Open |
| 7:30 am – 8:15 am | Breakfast & Business Meeting Ralph Welton and Incoming SEAAA President, Presiding |
| 8:45 am – 10:15 am | Session 6: Panel and Concurrent Paper Sessions 6A Panel Session: Management Section Accounting The CMA Examination Content (20) Panelist: Laurie B. McWhorter, Mississippi State University 6B Financial Accounting and Reporting Accounting Moderator: Accounting Standards and their Effect on the Expected Cost of Equity Capital: Evidence from the Swiss Stock Exchange (41) Maria T. Caban-Garcia, University of South Florida Susan E. Cammack, Cameron University Accounting Based Valuation and Market Prices in India – An Empirical Assessment (51) Ramesh Gupta, Indian Institute of Management Systematic Risk and International Diversification: Does International Expansion Reduce a Firm’s Risk? (76) Kingsley O. Olibe, Texas A&M University-Commerce 6C Teaching and Curriculum Accounting Moderator: The Puzzle Game: A Novel Approach to Teaching Accounting (13) Sanjay Gupta, Valdosta State University Raymond J. Elson, Valdosta State University S. Andrew Ostapski, Valdosta State University The Simple Mechanics of an Accounting Information System: A Pedagogical and Analytical Tool (68) Carlos A. Mello-e-Souza, Seattle University A Holistic Case Approach to Teaching Accounting Information Systems (64) Edward R. Walker, McNeese State University 6D Taxes Taxes Moderator: Bonus Depreciation Incentives: The Impact on General Aviation Aircraft (40) Karen C. Miller, Union University J. Riley Shaw, University of Mississippi Tonya K. Flesher, University of Mississippi The Use of Tax Incentives to Encourage the Development of Biomass-Based Alternative Energy (83) Y.S. Al Chen, North Carolina State University Lorraine Wright, North Carolina State University Balancing State & Federal Laws in Section 1031 Transactions (91) Edmund D. Fenton, Eastern Kentucky University The Effect of Increases in the Capital Gains Tax on Investments in Different Types of Firms (97) J. Kent Poff, North Georgia College 6E Managerial Accounting Accounting Moderator: Adoption of Sarbanes-Oxley Measures by Nonprofit Organizations: An Empirical Study (32) Venkataraman M. Iyer, University of North Carolina at Greensboro Ann Watkins, University of North Carolina at Greensboro Sarbanes-Oxley and its Effect on the Work of the Financial Analyst (44) Jan Richard Heier, Auburn University Montgomery Nicholas P. Marudas, Auburn University Montgomery Management’s Internal Control Reports Filed in Compliance with Section 404 of the Sarbanes-Oxley Act: A Study of Repeat Offenders (55) Ganesh M. Pandit, Adelphi University Jeffrey A. Phillips, Clark Atlanta University |
| 10:15 am - 10:30 am | Break |
| 10:30 am - 12:00 pm | Session 7: Concurrent Paper Sessions 7A Auditing Auditing Moderator: CPA Sanction and Audit Quality (34) Chien-Heng Jennifer Chang, National Chengchi University Wen-Jing Chang, National Changhua University of Education Ling-Tai Lynette Chou, National Chengchi University Chia-Lee Teng, Price Waterhouse Coopers Modeling the Going Concern Opinion: Auditor Behavior Towards Litigation (42) Yezen H. Kannan, Florida Atlantic University Julia Higgs, Florida Atlantic University Terrance Skantz, Florida Atlantic University The Big Four, Four Audit Failures and the Reputation Hypothesis (71) Bunney L. Schmidt, Utah Valley State College John T. Sennetti, Nova Southeastern University Steven D. Johnson, Utah Valley State College Farid Islam, Utah Valley State College 7B Ethics Behavioral Ethics Moderator: Perceptives on the Problems of Truth and Ethics in Accounting (18) Mohamed E. Bayou, University of Michigan-Dearborn Alan Reinstein, Wayne State University Paul F. Williams, North Carolina State University Ethics and Tax Practice: Administrative and Statutory Developments (87) L. Stephen Cash, Clemson University Thomas L. Dickens, Clemson University Megan Mowrey, Clemson University Should Ethics be Allotted Specific Continuing Education Hours? Nine States in the Southeast Region, Multiple Views (46) Dan W. Meyer, Austin Peay State University Pamela Sharp Meyer, Esquire 7C Financial Accounting and Reporting Accounting Moderator: Binary Response and Logistic Regression in Recent Accounting Research Publications: A Methodological Note (9) Wenxia Ge, McGill University G. A. Whitmore, McGill University An Analysis of Annual Report Outstanding Disclosures (24) Somnath Bhattacharya, Florida Atlantic University Ronald F. Premuroso, Florida Atlantic University Terrance Skantz, Florida Atlantic University The Impact of Corporate Governance Quality and Earnings Forecast Results on the Credibility of Website Disclosures (73) Lori L. Epping, University of Mississippi W. Mark Wilder, University of Mississippi 7D Teaching and Curriculum Accounting Moderator: Do Accounting Majors Have Distinct Learning Styles? (75) Eleanor G. Henry, Southeast Missouri State University Anthony Varnon, Southeast Missouri State University Teaching Cost Accounting: Alternative Methods for Calculating Equivalent Units (7) William B. Pollard, Appalachian State University Painting a Picture that is Representationally Faithful: Accounting for Maintenance Costs of a Merchant Marine Fleet (35) David Coffee, Western Carolina University Susan L. Swanger, Western Carolina University Bob Carton, Western Carolina University Shaomin Li, Western Carolina University Incremental Impact of Teamwork and Mentoring in an International Accounting Class: Experimental Verification (92) Rajul Y. Gokarn, Clark Atlanta University 7E Public Interest Accounting Moderator: Nursing Home Fraud and Abuse (22) Gerald H. Lander, University of South Florida Alan Reinstein, Wayne State University Increasing Sustainability through the Management of Post Consumer Waste: A Study of Recycled Materials (for Municipal Solid Waste Management) in the State of Florida (90) R.D. Burnett, University of Miami V. Jayaraman, University of Miami M. Friedman, University of Miami J. West, University of Miami Use of a Decision Tree as a Potential Tool for Farm Service Administration Lending Decisions: A Research Note (5) Benjamin P. Foster, University of Louisville Jozef Zurada, University of Louisville Douglas K. Barney, Indiana University Southeast |
| 12:00 pm | Meeting Adjourns |
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: www.nasba.org
The American Accounting Association program levels offered during the meeting will include basic, intermediate, advanced, overview and update. A number of NASBA Fields of Study will be offered and provided on the CPE verification form, along with CPE credit hours earned.
For more information regarding administrative policies such as complaint and refund, please contact the American Accounting Association at 941-921-7747.