American Accounting Association
2009 Southeast Region Meeting

April 30 – May 2, 2009
The Inn at Ole Miss

University, Mississippi

CPE Workshop
Valuation of Employee Stock Options
Accounting – Basic - 4.0 CH

Keith Sellers, University of North Alabama

Research Impact: Does Academic Research Reach the Practitioner?
Accounting – Basic – 1.5 CH

Panelists:
Gary Previts, Case Western Reserve University
Jan Williams, University of Tennessee
Sandra Kramer, University of Florida
Robert Colson, Grant Thornton

Concurrent Sessions

Session 2(A): The First Accounting Course
Accounting – Basic – 1.5 CH
Moderator: TBA

What Students Enrolled in the Principles of Financial Accounting Course Intuitively Know about Business Transactions: Implications for Accounting Educators.
Michael Toerner, Southeastern Louisiana University

Exploring the relationship between Students' Learning Styles, Strategies and Perceptions of Accounting with Performance in Introductory Accounting
Jeffrey J. McMillan, Clemson University

Principles of Accounting in a Freshman Learning Community
Rebecca Kaenzig, Appalachian State University
Jan Woods, Appalachian State University

Session 2(B): Fraud
Auditing – Advanced – 1.5 CH
Moderator: TBA

A CPA's Investigation of Fraud
Lynn H. Clements, Florida Southern College
Gary J. Cook, Florida Southern College

The Fraud Triangle - Alive and Well in Mississippi: Controls Failing and Red Flags Flying
Jim Crockett, The University of Mississippi

Case Studies of Alleged Embezzlement and Fraudulent Accounting Practices by Company Controllers
Dan Harris, The University of Mississippi

Session 2(C): Teaching Cost Accounting
Accounting – Basic – 1.5 CH
Moderator: TBA

An Empirical Study of Practiced-Based Topics in Accounting Textbooks
Roberta J. Cable, Pace University
Patricia Healy, Pace University
Emil Mathew, Pace University

Increasing Competency Emphasis in the Accounting Curriculum
Michele Matherly, Xavier University
Laurie L. Burney, Mississippi State University

Session 2(D): Audit Committees & Internal Audit
Auditing – Basic – 1.5 CH
Moderator: TBA

The Audit Committee B A Reactive Process?
Helen Gabre, Alabama A&M University

SOX 404 Opinions and Audit Committees
Abhijit Barua, Florida International University
Yun-Chia Yan, University of New Orleans
Hua-Wei Huang, SUNY College of Old Westbury

A FIRO-B International Comparison of Internal Auditor Social Preference Skills
Philip H. Siegel, Augusta State University
Margaret Devine, University of Wisconsin/Eau Claire
John O'Shaughnessy, San Francisco State University

Lunch
Accounting – Basic – 2 CH

Presenters:
Nancy Bagranoff, Old Dominion University and AAA President-Elect
Richard H. Fern, Eastern Kentucky University
Jane Saly, University of St. ThomasBMinnesota

Session 3(A): Taxation
Taxes – Basic – 1.5 CH
Moderator: TBA

Activities Not Engaged in for Profit: How the Courts Interpret IRC Section 183
Richard H. Fern, Eastern Kentucky University

Consideration of the Role of Tax Advice and Locus of Control on Taxpayer Compliance: An Experimental Investigation
Ashley Soliz, The University of Mississippi

Taxpayer Advocate Service
Carolyn Quatrone, IRS

Session 3(B): Behavioral Implications
Personnel/HR – Basic – 1.5 CH
Moderator: TBA

The Effects of Bonus vs. Penalty Incentives in a Laboratory Market Setting
Lou X. Orchard, Clayton State University

An Examination of the Validity of the Teacher Behaviors Checklist
Dana L. Hart, The University of Mississippi

Review of the Behavioral Implications of Goal Setting, and Perception of Fairness, in a Balanced Scorecard Environment: Individual Level Analysis
Nelson U. Alino, University of South Carolina

Session 3(C): Accounting History
Accounting – Basic – 1.5 CH
Moderator: TBA

Jennie May Palen, CPA: The Writing Dimension of Accounting
Andrew D. Sharp, Spring Hill College
Dale L. Flesher, The University of Mississippi
Gary John Previts, Case Western Reserve University

Trumpet Records: Its History from the Accounting Papers
Jack Winstead, The University of Mississippi

Business Ethics and Social Responsibility B A Historical Perspective Derived from Annual Reports
Duffy A. Morf, The University of Mississippi
Dale L. Flesher, The University of Mississippi

Session 3(D): Earnings Studies
Accounting – Basic – 1.5 CH
Moderator: TBA

The Contagion Effect of Accounting Restatements Through Board Interlocks
John L. Abernathy, University of Alabama
Austin Reitenga, University of Alabama
Juan Manuel Sanchez, University of Arkansas
Gary Taylor, University of Alabama

The Relation between Market Reactions to Management Earnings Forecasts and Meeting or Beating Analyst Forecast Benchmarks
Kenneth C. Rakow, Jr., Louisiana State University
Samuel L. Tiras, Louisiana State University
George R. Wilson, Louisiana State University

The Association between the Quality of Financial Reporting and Key Performances Indicators Beyond Conventional Financial Statements
Zabihollah Rezaee, The University of Memphis
Alireza Dorestani, The University of Memphis

Session 3(E): Library
Accounting – Basic – 1.5 CH
Moderator: Rick Elam, University of Mississippi

A Tour of the National Library of the Accounting Profession
Royce Kurtz, The University of Mississippi
Rick Elam, The University of Mississippi
Stephanie Moussalli, University of Southern Alabama

Session 3(F): Forensic Accounting
Auditing – Basic – 1.5 CH
Moderator: TBA

Emerging Roles of the Forensic Accountant
Joyce Mitchell, Troy University

Case Study B Can Fraud be Proven with Incomplete Information?
William H . Black, The University of Mississippi

Health Care Fraud: An Introduction to a Major Cost Issue
James D. Byrd, University of Alabama at Birmingham
Douglas L. Smith, Samford University
Paige Powell, University of Alabama at Birmingham

Session 3(G): Governmental Accounting
Accounting [Governmental] – Basic – 1.5 CH
Moderator: TBA

Analyzing the Financial Condition of Local Governments Using the GASB No. 34 Governmental Financial Reporting Model
Annette Pridgen, The University of Mississippi
W. Mark Wilder, The University of Mississippi

Financial Reporting of Small Cities
Susan R. Cockrell, Birmingham-Southern College

Session 3(H): International Accounting
Accounting –Basic – 1.5 CH
Moderator: TBA

Cultural Significance of Accounting Standard Setting in Hong Kong Before 1997
Anthony Moung Yin Chan, Ryerson University

Transition from US GAAP to IFRS: A Managerial Case employing Daimler AG's Conversion to IFRS Disclosures to Ford and GM
Richard Banham, Tennessee State University
Eva K. Jermakowicz, Tennessee State University

A Comparison of US and European Policies on Limiting Accountant's Liability Through Engagement Letters
Alan Reinstein, Wayne State University
Patricia G. Lobingier, University of Michigan-Dearborn
Brian Patrick Green, University of Michigan-Dearborn

Session 3(I): Financial Disclosures
Accounting – Basic – 1.5 CH
Moderator: TBA

Does Disclosure of Non‑Financial Statement Information Reduce Firms' Propensity to Under‑Invest?
Richard Lu, University of Florida

Filing Financial Data In Addition to Financial Statements: An End to the Great Debate of Historical Cost Versus Fair Value
Rod Redding, Georgia State University

Does Comprehensive Income Disclosure Location Influence Functional Fixation?
Roberta L. Humphrey, Southeast Missouri State
W. Mark Wilder, The University of Mississippi
Morris H. Stocks, The University of Mississippi

Session 4(A): Teaching Lean Accounting Concepts
Accounting – Basic – 1.5 CH
Moderator: TBA

Teaching Lean Accounting Concepts
Laurie Burney, Mississippi State University

Session 4(B): Managerial Reporting
Accounting – Basic – 1.5 CH
Moderator: TBA

Absorption Costing Terminology: A Teaching Aid
Donald L. Ariail, Southern Polytechnic State University

Critical Review of the Use of Activity Based Costing Methodology in Management Decision Making
Richard V. Calvasina, University of West Florida
Gerald E. Calvasina, Southern Utah University
Eugene J. Calvasina, Southern University

Human Resource Accounting and International Developments: Observations and Implications for the Measurement of the Value of Human Assets
Maria L. Bullen, Clayton State University
Kel-Ann S. Eyler, Wesleyan College

Session 4(C): Journals and Citations
Accounting – Basic – 1.5 CH
Moderator: TBA

Perceptions of Accounting Chairpersons on Trends and Influences of Nonaccounting Publications
Ted Englebrecht, Louisiana Tech University
Ben McMillan, Louisiana Tech University
Karen Pierce, Morehead State University

How Productive Accounting Faculty Members View the Citation Process
Alan Reinstein, Wayne State University
James R. Hasselback, University of West Florida
Mark E. Riley, Northern Illinois University
David H. Sinason, Northern Illinois University

Suggesting Approaches for Metropolitan and Regionally‑Focused Accounting Units to Thrive in the 21st Century
Alan Reinstein, Wayne State University
Mark Higgins, University of Rhode Island

Session 4(D): Sampling and Fuzzy Logic
Auditing – Intermediate – 1.5 CH
Moderator: TBA

A Model for Section 404 Compliance using Fuzzy Logic Processing
Jeffrey S. Zanzig, Jacksonville State University
Guillermo A. Francia, Jacksonville State University
Dale L. Flesher, The University of Mississippi

The Sampling‑Bias Effects of Fiscal Year‑End Determinants
Randy Bunker, The University of Mississippi
Corey Cagle, The University of Mississippi

Boards of Directors and Firm Performance in IPO Firms
Hsueh-En Hsu, Fortune Institute of Technology, Taiwan
H. Young Baek, Nova Southeastern University

Session 4(E): Library
Accounting – Basic – 1.5 CH
Moderator: Rick Elam, University of Mississippi

A Tour of the National Library of the Accounting Profession
Royce Kurtz, The University of Mississippi
Rick Elam, The University of Mississippi
Stephanie Moussalli, University of Southern Alabama

Session 4(F): On the Job
Accounting – Basic – 1.5 CH
Moderator: TBA

Addressing the Gap between Job Requirements and Applicant Skills for Entry‑Level Accounting Positions
E. Jeany Roberts, Troy University
Cherie Fretwell, Troy University
Kenny Marcum, Troy University

The Ethics of Earnings Management: Perceptions Post‑Sarbanes‑Oxley
Lawrence P. Grasso, Central Connecticut State University
Patricia A. Tilley, Central Connecticut State University
Richard A. White, Richard Allan White & Associates, Inc.

Practicing Accountants' Views of the Content of Accounting Ethics Courses
Mohammad J. Abdolmohammadi, Bentley University
Alan Reinstein, Wayne State University

Session 4(G): Accounting Education
Accounting – Basic – 1.5 CH
Moderator: TBA

Using Effective Learning Strategies to Promote Student Motivation
Richard A. Fern, Eastern Kentucky University

Determinants of Academic Dishonesty: Accounting Majors and the Big Five
Christine Z. J. Noel, Metropolitan State College of Denver
James A. Carey

Second Life
Susan R. Cockrell, Birmingham-Southern College

Session 4(H): The Bottom Line
Accounting – Basic – 1.5 CH
Moderator: TBA

Economic AReality@ and the Myth of the Bottom Line
Louella Moore, Arkansas State University

Compensation, Wealth Heterogeneity, and Shareholder Value
Guy McClain, Auburn University
Nick McKinney, Rhodes College

Contracting Over Restated Financials: The Emergence of Clawback Provisions
Noel Addy, Mississippi State University
Xiaoyan Chu, Mississippi State University
Timothy Yoder, Mississippi State University

Session 5: Breakfast and Business Meeting

Session 6(A): Tax Issues
Taxes – Basic – 1.5 CH
Moderator: TBA

Mount Sinai Medical Residents are Students for FICA Purposes
Laura Lee Mannino, St. John's University

Early Retirement Payments and Faculty Tenure: Did the Court Err in University of Pittsburgh v. U. S.?
Richard H. Fern, Eastern Kentucky University

Deferred Taxes in the Context of the Unit Problem
Ron Colley, University of West Georgia
Joseph Rue, Florida Gulf Coast University
Ara Volkan, Florida Gulf Coast University

Session 6(B): IFRS
Accounting – Basic – 1.5 CH
Moderator: TBA

IFRS and Its Recent Effects on the U.S.
Jose Marrero, Florida Southern College
Dr. Lynn H. Clements, Florida Southern College

International Financial Reporting Standards: Current Status and Future Outlook
Dr. Fred A. Jacobs, Georgia State University
Dr. Kel-Ann S. Eyler, Wesleyan College

Accounting Educators' Perceptions of the Convergence of International Financial Accounting Standards and U.S. Generally Accepted Accounting Principles
Elfirma J. Furlow, Southeast Missouri State University
Deborah F. Beard, Southeast Missouri State University
Roberta L. Humphrey, Southeast Missouri State University

Session 6(C): Auditing
Auditing – Basic – 1.5 CH
Moderator: TBA

An Examination of The Impact of Audit Process Structure on Audit Fees
John T. Rigsby, Mississippi State University
Hema Rao, SUNY-Oswego

An International Audit Approach to the Financial Statements of the Insurance Sector
Gin Chong, Prairie View A&M University

Can Individual CPA Sanction Improve Audit Quality of the Firm?
Chien-Heng Jennifer Chang, National Chengchi University
Ling-Tai Lynette Chou, National Chengchi University

Session 6(D): Employee Behavior
Communications – Basic – 1.5 CH
Moderator: TBA

Do companies with satisfied employees yield better long-term returns than comparable companies?
Zabihollah Rezaee, The University of Memphis
Shahriar M. Saadullah, The University of Memphis

Communication Framing Behavior & Business Information Characteristics
Christopher D. Allport, University of Alabama in Huntsville

How Do Characteristics of Organizational Budgetary Systems Affect Employee Attitudes and Behaviors?
Holly N. Coover, University of Louisville
Nace R. Magner, Western Kentucky University

Session 6(E): Teaching in Masters Programs
Accounting – Basic – 1.5 CH
Moderator: TBA

Executive MBA's Accounting Skill Acquisition: An Accounting Bootcamp Approach
Ernest A. Capozzoli, Kennesaw State University
David E. Gundersen, Stephan F. Austin State University

An Analysis of CPA Firm Recruiters' Perceptions of Online Masters of Accounting Degrees
Eddie Metrejean, Georgia Southern University
Tom Noland, Georgia Southern University

Session 6(F): State Accounting and Tax History
Taxes – Intermediate – 1.5 CH
Moderator: TBA

The History and Uses of Management's Discussion and Analysis in Government Financial Reports: New Mexico and Arizona, 1880s B 1920s
Stephanie D. Moussalli, University of South Alabama

The Unintended Consequences of Tax Policy: How Mississippi's Ad Valorem Tax Structure Led to Environmental Devastation
William H. Black, The University of Mississippi

The Times They Are A-Changin': Time to Revisit Quill Corporation v. North Dakota
A. David Austill, Union University
Tom Proctor, Union University

Session 6(G): Panel on Journal Ranking
Accounting – Basic – 1.5 CH
Moderator: Ralph E. Welton, Clemson University

Session on the use of perceptive journal rankings versus citation rankings for evaluative purposes
Ralph E. Welton, Clemson University
Alan Reinstein, Wayne State University
Jim Hasselback

Session 6(H): Accruals
Accounting – Intermediate – 1.5 CH
Moderator: TBA

Explaining the Accruals Anomaly: Evidence from Insider Trades
Dr. Julia Sawicki, ISEG
Dr. Keshab Shrestha, Nanyang Business School

Management Discretion of Accruals Prior to the Demutualization of Property-Liability Insurance Companies
Jane M. Weiss, Washington & Lee University

Session 6(I): Consolidations and Segments
Accounting – Intermediate – 1.5 CH
Moderator: TBA

Corporate International Diversification and Firm Value: Empirically Testing the Relevance of Segment Reporting
Kingsley O. Olibe, Kansas State University
Bob Strawser, Texas A&M University

Accounting for Noncontrolling Interests in Consolidated
Financial Statements: An Explanation of FASB Statement No. 160
Robert G. Morgan, East Tennessee State University
Martha M. Pointer, East Tennessee State University
Katherine N. Morgan, Tennessee Technological University
William D. Cooper, North Carolina A & T State University

Comprehensive Income and Cost of Equity Capital
Steve Lin, Florida International University

Session 7(A): Tax Reporting
Accounting – Basic – 1.5 CH
Moderator: TBA

The Financial Statement Presentation and Its Tax Implications
Susan Rhame, University of Dallas
Robert Walsh, University of Dallas

Has the IRS Overstepped Its Authority in Redefining Attribution Rules for Partnership Schedule M-3 Filers
Cherie J. Hennig, Florida International University
William A. Raabe, Ohio State University
John O. Everett, Virginia Commonwealth University

Earned Income Tax Credit
Chao M. Liu, Tarleton State University

Session 7(B): Green Accounting
Social Environment of Business – Basic – 1.5 CH
Moderator: TBA

The Growing Importance of Environmental Accounting
Timothy S. Creel, Nova Southeastern University

Accounting for Carbon Credits: Convergence of US GAAP and IFRS
Rob Derivaux, The University of Mississippi
Dave Nichols, The University of Mississippi

Adding Assurance to the Term AOrganic@
Katherine Barker, University of South Florida St. Petersburg
Alan Reinstein, Wayne State University
Melissa Rodriguez, Power Design
Stephanie Tarr, Litigative Support, Cherry Bakaert and Holland

Session 7(C): Sarbanes Oxley Issues
Auditing – Basic – 1.5 CH
Moderator: TBA

Appointment of new executives and subsequent SOX 404 opinion
Abhijit Barua, Florida International University
Yun-Chia Yan, University of New Orleans

An Empirical Investigation into the Relationship of Financial Stake to Support for Certain SOX Revenue-Based Prohibitions
Kevin L. Ennis, Mississippi State University - Meridian Campus
Paul W. Allen, Mississippi State University - Meridian Campus
Quinton Booker, Jackson State University

Has SOX improved Investors' Confidence in Accruals?
Rachana Kalelkar, The University of Texas at San Antonio
Emeka T. Nwaeze, The University of Texas at San Antonio

Session 7(D): Governance
Auditing – Basic – 1.5 CH
Moderator: TBA

Sarbanes-Oxley 404 Material Weaknesses and Earnings Restatements: Does Corporate Governance Matter?
Ruth W. Epps, Virginia Commonwealth University
Dina F. El-Mahdy, Virginia Commonwealth University
Tariq H. Ismail, University of Cairo

Financial Crises and Corporate Governance
Zabihollah Rezaee, The University of Memphis

Does Corporate Diversification Affect CEOs Stock Options?
Hwei Cheng Wang, Alabama A&M University
Howard Lawrence, The University of Mississippi
Joseph L. Balloun, Argosy University Atlanta

Session 7(E): Bankruptcies and Bailouts
Accounting – Basic – 1.5 CH
Moderator: TBA

Evidence on the Usefulness of Analysts' Adjustments for Bankruptcy Prediction
Mark C. Dawkins, University of Georgia
Michael T. Dugan, University of Alabama
Dahlia Robinson, University of South Florida
M. Babajide Wintoki, University of Kansas

ABail-Out:@ The TARP, The TIP, The CPP, and Certain Large Recipient Companies: How Different from Failed Bear Stearns, Lehman and AIG?
Sid R. Ewer, Missouri State University
John R. Williams, Missouri State University

Financial reporting quality of commercial banks: disclosures under FIN48
Nell Adkins, University of Alabama at Birmingham
B. Charlene Henderson, University of Arkansas
Richard A. Turpen, University of Alabama at Birmingham

Session 7(F): Earnings Research
Accounting – Intermediate – 1.5 CH
Moderator: TBA

Earnings Aggregation and Information Loss: Evidence from the Multiple-Step Income Statement
Steve Lin, Florida International University

Has S&P's Core Earnings lived up to expectations? Assessing the usefulness of Core Earnings relative to GAAP earnings
Mark C. Dawkins, University of Georgia
Michael T. Dugan, University of Alabama
Dahlia Robinson, University of South Florida
M. Babajide Wintoki, University of Kansas

Insider Ownership and Stock Price Performance: How Greater Concentrations of Insider Ownership Affects Returns of Firms with Various Price-to-Earnings Ratios
Robert Houmes, Jacksonville University
Robert Boylan, Jacksonville University
Denise Dickins, East Carolina University

Session 7(G): Financial Accounting
Accounting – Basic – 1.5 CH
Moderator: TBA

Principles Based Versus Rules Based Accounting Standards: Lessons from the U.S. Experience
Dr. Kel-Ann S. Eyler, Wesleyan College
Teresa Tyson King, Georgia College & State University

Is FASB 123R Better Accounting for Equity-Based Compensation?
John D. Rossi III, Moravian College

The relative value relevance of earnings and book value across industries
Dr. Mary Keener, University of Tampa

Session 7(H): Case Studies
Accounting – Basic – 1.5 CH
Moderator: TBA

Buy-write Strategy with Stock Selection Criteria in a Bear Market: An Empirical Observation
Richard Chen, Eastern Kentucky University

Jax Frozen Fish Corporation: An Instructional Case on Accounting for Inventory Transactions among Related Parties
Tammy Kowalczyk, Appalachian State University
Lynn Stallworth, Appalachian State University