American Accounting Association

2010 Southeast Region Meeting

April 8-10, 2010

1. Renewing our own passion for teaching
2. Recognizing the potential the students
3. Regularly conveying persuasive messages about the importance of accounting. The ability to motivate students begins with a motivated teacher. How can we sustain our passion for the subject and for teaching?

Session 2(B): Accounting Education
Accounting – Basic – 1.5CH
Moderator: Tom Noland, University of South Alabama

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

Variables for Predicting Performance Outcomes in College-Level Accounting Courses
Robert Houmes, Jacksonville University

Accounting Faculty Shortage Threatens Profession
Gordon Heslop, Texas A&M University–Commerce

Session 2(C): Ethics
Behavioral Ethics – Basic – 1.5CHM
Moderator: Barbara S. White, University of Mississippi

The Effect of Hope and Belief in a Just World on Business Students' Perception of Cheating
Rafik Z. Elias, California State University, Los Angeles

Ethical Prompts and Their Effects on the Individual's Evaluation of Acceptable Business Practices: Considerations for CPAs
William H. Black, University of Mississippi
Barbara S. White, University of Mississippi

Session 2(D): Financial Accounting & Reporting
Accounting – Intermediate – 1.5CH
Moderator: Karen Nunez, Elon University

Earnings Management and Information Asymmetry in the Secondary Loan Market
Dina F. El-Mahdy, Virginia Commonwealth University

Ignoring Sound Accounting Theory Produces Bad Results
Gordon Heslop, Texas A&M University-Commerce

The Federal Energy Regulatory Commission and Accounting for Derivatives
Karen Nunez, Elon University

Session 2(E): Accounting Education
Accounting – Basic – 1.5CH
Moderator: Maria Bullen, Clayton State University

Financial Statement Impacts of Transition from U.S. GAAP to IFRS: The Case of Siemens
Eva K. Jermakowicz, Tennessee State University
Dolores F. Rinke, Purdue University Calumet
Dimeta Smith, Tennessee State University

Selecting Resources for Financial and Managerial Principles of Accounting Courses: Differences in Usefulness Perception of Students and Instructors
Maria A. Leach-Lopez, Auburn University at Montgomery
Laurie E. Hays, Western Michigan University

Teaching Accounting Effectively: An Examination of Accounting Students and Faculty Perceptions of a Good Teacher
Dana L. Hart, University of Mississippi

Session 2(F): Public Interest
Regulatory Ethics – Basic – 1.5CH
Moderator: Ben McMillan, Auburn University at Montgomery

Effects of the 1983 Revisions to the Social Security Act
Elizabeth T. Cole, University of South Carolina Upstate
Robert Routman, University of South Carolina Upstate
Allysa Mason, University of South Carolina Upstate

Determinants of Compensation Paid to Bank CEOs
Jawook Baek, Changwon National University
Roger M. Shelor, Ohio University
Michael M. Grayson, Texas A&M International University

Signal Theory, Economic Theory of Self Regulated Professions, and the Accounting Profession
Benjamin McMillan, Auburn University at Montgomery
Ted D. Englebrecht, Louisiana Tech University

Session 2(G): Accounting Education
Accounting – Basic – 1.5CH
Moderator: James Hasselback, University of West Florida

Moving Beyond Student Evaluations of Teaching (SET): A Balanced Scorecard Approach for Evaluating Teaching Performance
D. Larry Crumbley, Louisiana State University
K. E. Hughes, II, University of Southern Mississippi
Gwen R. Pate, University of Southern Mississippi

Pitfalls of Using Citation Indices for Making Academic Accounting Promotion, Tenure, Teaching Load and Merit Pay Decisions
Alan Reinstein, Wayne State University
James R. Hasselback, University of West Florida
Mark E. Riley, Northern Illinois University
David H. Sinason, Northern Illinois University

Session 3: Concurrent Sessions

Session 3(A): Conference on Teaching and Learning in Accounting, Effective Learning Strategies Poster Session, & Ice Cream Social.
Accounting – Basic – 1.5CH

This session will showcase ideas, research, strategies, and educational innovations that support learning in accounting. The interactive format provides opportunities for presenters to engage colleagues in the exchange of ideas and resources.

Session 3(B): Auditing
Auditing – Basic – 1.5CH
Moderator: Yu Chen, University of Memphis

Moral Intensity and Intentions of Accounting Professionals to Whistleblow Internally
Lynn H. Clements, Florida Southern College
Tara J. Shawver, King's College

The Relationship Between Auditor Size and Audit Fees: Further Evidence from Big Four Market Shares in Emerging Economies
Stephan Fafatas, Washington and Lee University

An Examination of Ownership Structure, the Nature of Financial Statement Fraud and Audit Effectiveness: Evidence from China
Yu Chen, University of Memphis
Zabihollah Rezaee, University of Memphis

Session 3(C): Government & Not-for-Profit
Auditing(Governmental) – Basic – 1.5CH
Moderator: Alan Reinstein, Wayne State University

A Study on Expanding Certain Provisions of the Sarbanes-Oxley Act of 2002 to the Governmental Sector
Alan Reinstein, Wayne State University
Mohammad J. Abdolmohammadi, Bentley University
Cathleen L. Miller, Wayne State University

Analysis of Comparative Budgetary Information for Governments
Randy Kinnersley, Western Kentucky University

Internal Control System in Not-for-Profit & Non-Governmental Organizations in Ethiopia
Padakanti Laxmikantham, Addis Ababa University
ZBaraki Zesslasie

Session 3(D): Financial Accounting & Reporting
Accounting – Basic – 1.5CH
Moderator: Diane Parker, University of Southern Mississippi

An Investigation of the Effects of Management Disclosure Precision on Analysts' Forecasts
Yu-Ho Chi, Morgan State University
David A. Ziebart, University of Kentucky

The FAS 142 Accounting Rule for Goodwill Impairment: Does It Impact Earnings Management?
Nancy J. Swanson, Valdosta State University

Revisiting the Relationship between Insider Ownership and Financial Performance using a Market Valuation Context: How Ownership Structure Affects Performance for Low and High Valued Firms
Robert Houmes, Jacksonville University

Session 3(E): Accounting Education
Accounting – Basic – 1.5CH
Moderator: Kelly Williams, Univeristy of Mississippi

International Financial Reporting Standards: What Students Need to Know
Maria L. Bullen, Clayton State University
Gregory Kordecki, Clayton State University
Kel-Ann S. Eyler, Wesleyan College

A Study of Differences between Students and Faculty on the Essential Characteristics of Effective Teachers
Derrick Linder, Eastern Kentucky University
Richard Fern, Eastern Kentucky University

New Certified Management Accountant Exam's Learning Objectives: A Tool for Evaluating Curriculum and Classroom Instruction
Richard Banham, Tennessee State University

Session 3(F): Ethics
Behavioral Ethics – Basic – 1.5CH
Moderator: William Black, University of Mississippi

Should the Government Bail Out Subprime Loans? An Ethical Question
John D. Rossi, III, Moravian College

What the Bhopal, Nestlé, and Pinto Tragedies Show Us about What HasBeen Left Out of Our Code of Ethics
Jane Ashman, University of Otago

Session 3(G): Management Accounting
Accounting – Basic – 1.5CH
Moderator: Yu Tian, University of South Carolina

A Manufacturing Company's Transition to Value Stream and Lean Accounting
Dan Harris, University of Mississippi
Judith H. Cassidy, University of Mississippi

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

The Effect of Accurate Cost Estimation in the Bidding Process
Timothy Fry, University of South Carolina
Robert A. Leitch, University of South Carolina
Patrick Philipoom, University of South Carolina
Yu Tian, University of South Carolina

Session 3(H): International Accounting
Accounting – Basic – 1.5CH
Moderator: Denise Silva Ferreira Juvenal

The Influence of SFAS 131 Geographic Segment Disclosures on the Valuation of Foreign Assets and Foreign Sales
Kingsley O. Olibe, Kansas State University

What Determines Accruals Quality? Evidence from Japan
Masumi Nakashima, Fukushima College

Why Shareholders and Debt-holders Value International Diversified Firms: Evidence from the United States
Kingsley O. Olibe, Kansas State University

Session 3(I): Introduction to XBRL Workshop
Computer Science – Basic – 1.5CH
Presented by: Clinton "Skip" White, University of Delaware

The objective of this workshop is to introduce accounting educators to XBRL (eXtensible Business Reporting Language). XBRL now includes taxonomies (dictionaries of standard terms) for financial reporting for all major categories of companies filing under U.S. GAAP. The 500 largest publicly-traded companies are now "furnishing" financial statements to the SEC in XBRL format and all SEC registrants will be doing so by 2011. Topics covered will include the basics of XBRL financial documents, understanding and using XBRL taxonomies, and classroom applications. No prior knowledge of XBRL is expected. Workshop participants will work with classroom-tested applications.

Session 4(B): Taxation
Taxes – Basic – 1.5CH
Moderator: Ted Englebrecht, Louisiana Tech University

Judicial Guidance to Trust Reformation Under Code Section 2055(e)(3)
Ted Englebrecht, Louisiana Tech University
Wei-Chih Chiang, Texas A&M International University

Tax Aspects of Social Security Benefits
Alan Campbell, Troy University – Montgomery

Accounting for Uncertain Tax Positions: The Role of Auditor-Provided Tax Services
Richard A. Turpen, University of Alabama at Birmingham
Nell Adkins, University of Alabama at Birmingham
B. Charlene Henderson, University of Arkansas

Session 4(C): International Accounting
Accounting – Basic – 1.5CH
Moderator: Lin Zheng, Mercer University

Does the Sarbanes-Oxley Act Have an Impact on the Predictive Ability of Future Cash Flows? Evidence from Japan
Masumi Nakashima, Fukushima College

Improving the Power of Accrual Models: The Mixture Approach
Marco Maria Mattei, University of Bologna
Antonio F. Di Narzo, University of Bologna
Marzia Freo, University of Bologna

Organizational Commitment of Accounting Executives in Thai Commercial Banks
Howard Lawrence, University of Mississippi
Judy Ramage Lawrence, Christian Brothers University
Suduan Chen, National Taipei College of Business

Session 4(D): Financial Accounting & Reporting
Accounting – Basic – 1.5CH
Moderator: Jack Winstead, University of Mississippi

Entrepreneurial Bias in Management Earnings Forecasts
Yu-Ho Chi, Morgan State University
David A. Ziebart, University of Kentucky

Is the Sarbanes-Oxley Act Effective in Reducing Pension Manipulation?
Paula Diane Parker, University of Southern Mississippi
Jeffrey P. Boone, University of Texas at San Antonio
Nancy J. Swanson, Valdosta State University

Relationship of Private Company Values and Financial Statement Measures
William H. Black, University of Mississippi

Session 4(E): Corporate Governance
Auditing – Basic – 1.5CH
Moderator: Derek Barr, University of Mississippi

Corporate Governance and the U.S. Firm Over the Last Two Decades
Carolyn S. Norman, Virginia Commonwealth University
Dina F. El-Mahdy, Virginia Commonwealth University

Corporate Governance and the Global Financial Crisis: Nine Recommendations
Dina F. El-Mahdy, Virginia Commonwealth University
Carolyn S. Norman, Virginia Commonwealth University

Session 4(F): Taxation
Taxes – Intermediate – 1.5CH
Moderator: Linda Parsons, University of Alabama

Traditional IRA and Roth IRA Conversions: Opting Out of Deferred Income Recognition for Distributions May be a Viable Choice for Certain Taxpayers Subject to the AMT
John O. Everett, Virginia Commonwealth University
Cherie J. Hennig, University of North Carolina–Wilmington
William A. Raabe, Ohio State University

FIN 48 and Micro Cap Firms
Linda Campbell, Texas State University–San Marcos

Discharging Taxes in Bankruptcy
Donald L. Ariail, Southern Polytechnic State University
Michael M. Smith, Baker, Donelson, Bearman, Caldwell & Berkowitz, PC
Neil Deininger, Deininger & Wingfield
Reba M. Wingfield, Deininger & Wingfield

Session 4(G): Accounting Information Systems
Social Environment of Business – Basic – 1.5CH
Moderator: Paul E. Bayes, East Tennessee State University

Financial Statement Risk Assessment Following the COSO Framework: An Instructional Case Study
Robert Houmes, Jacksonville University
Ronald F. Premuroso, University of Montana

Accounting Information System (AIS) Sophistication and Success: An Examination of Small Businesses in South Carolina
Tara H. Saracina, Claflin University
Howard Lawrence, University of Mississippi

Session 6: Concurrent Sessions

Session 6(A):Conference on Teaching and Learning in Accounting: Teaching Students to Use Informed Judgment
Personal Development – Basic – 1.5CH
Presented by: Pete Wilson and Carolyn Wilson, Boston College

Considering the ever increasing prominence of fair value measures and the widespread demand for more principle based accounting standards, it is essential that we teach students about the accounting judgments behind reported numbers. At the very least, we need to know how to identify situations where objective experts would reasonably disagree about accounting policies or reported measures, and how to qualitatively gauge the extent of the disagreement. During this session, the Wilsons will provide examples of how they have successfully engaged students in the process of developing a framework for understanding accounting judgments.

Session 6(B): International Accounting
Accounting – Basic – 1.5CH
Moderator: Alan Reinstein, Wayne State University

Raleigh Building Products: A Teaching Case that Highlights the Differences between IFRS and GAAP
Natalie Tatiana Churyk, Northern Illinois University
Alan Reinstein, Wayne State University
Guy M. Gross, McGladrey & Pullen

Growth in Residual Earnings and Security Prices in India
Ramesh Gupta

Session 6(C): Accounting Education
Accounting – Basic – 1.5CH
Moderator: Jill Christopher, Ohio Northern University

Accounting Faculty Internships: A Descriptive Study
Jill Ellen R. Christopher, Ohio Northern University
Clint Schertzer, Xavier University
Roger Young, Ohio Northern University

Central Florida Emphysema Foundation Audit: A Case Study of Personal and Professional Responsibility
Michael E. Bitter, Stetson University
Patrick J. Knipe, Stetson University & PricewaterhouseCoopers (retired)

Introductory Accounting for Business Majors: Revisited
Bonnie P. Stivers, Morehouse College
Kasim Alli, Clark Atlanta University
Emmanuel Onifade, Morehouse College
Ruthie Reynolds, Howard University

Session 6(D): Government & Not-for-Profit
Accounting (Governmental) – Intermediate – 1.5CH
Moderator: Randall Kinnersley, Western Kentucky University

Ignoring the Standards: A Study of County Governments
Roderick B. Posey, University of Southern Mississippi
Forrest Thompson, Florida A&M University

Accounting Model Proposal for a Non-Profit Check Presentment Program
Karen C. Miller, Union University
Brooke G. Emery, Union University

A Survival Analysis of U.S. Municipalities in Fiscal Distress
John M. Trussel, Dalton State College
Patricia A. Patrick, Shippensburg University of Pennsylvania

Session 6(E): Auditing
Auditing – Basic – 1.5CH
Moderator: Yun-Chia Yan, University of New Orleans

The Influence of Management Tone at the Top and Working Relationship on the Acceptance of Dysfunctional Auditor Behavior
Wayne Tervo, Murray State University
Marshall Pitman, University of Texas at San Antonio

Factor Structure of the Competency Framework for Internal Auditing (CFIA) Skills for Entering Level Internal Auditors
Inshik Seol, Clark University
Joseph Sarkis, Clark University
Frank Lefley, University of London

Session 6(F): Financial Accounting & Reporting
Accounting – Basic – 1.5CH
Moderator: Lynn Suberly, University of South Alabama

Segmental Disclosure and Corporate Governance: The Case of the Canadian Standard CICA 1701
Fethi Saidi, Qatar University

An Empirical Study of Excerpts at Corporate Web Sites
John A. Pendley, University of Alabama in Huntsville
Christopher D. Allport, University of Alabama in Huntsville

Research and Development Expense, Analysts' Forecasts, and Valuation
Gary Taylor, University of Alabama

Session 6(G): Accounting History
Accounting – Basic – 1.5CH
Moderator: Stephanie Moussalli, University of South Alabama

Ernest R. Breech: Award-winning CPA and Corporate Financial Troubleshooter
Dale L. Flesher, University of Mississippi
Gary John Previts, Case Western Reserve University
Stephen R. Moehrle, University of Missouri at St. Louis

The SEC and the Development of Accounting Principles: A Biographical Look at Early Commissioners
William D. Cooper, North Carolina A&T State University
O. Ronald Gray, University of West Florida
Michael F. Cornick, Winthrop University
Robert G. Morgan, East Tennessee State University

Session 6(H): Accounting Programs Leadership Group
(chairs and directors only)

Session 7: Concurrent Sessions

Session 7(A):Conference on Teaching and Learning in Accounting: Using AAA Commons to Optimize Your Research and Teaching Skills
Personal Development – Basic – 1.5CH
Presented by: Julie Smith David, Arizona State University

Since the AAA Commons was launched at CTLA 2008, it has continued to evolve into the gathering place for accounting that that encourages member sharing of materials about current accounting issues, teaching materials, and research. This session allows you to jump start your career development by learning how to get teaching materials, how to use private hives for research and collaboration, and how to measure your contributions or see others' by looking at their profile. Optimize this session experience by brining your laptop computer or USB drive loaded with your favorite syllabus, lecture, assignment, teaching tips, or research in progress.

Session 7(B): Accounting Education
Accounting – Basic – 1.5CH
Moderator: Rebecca Kaenzig, Appalachian State University

SEC Reporting: A Primer
James D. Byrd, Jr., University of Alabama at Birmingham
Douglas L. Smith, Samford University

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

Producing Successful Accounting Majors: Recruitment and Retention of Accounting Students
Rebecca Kaenzig, Appalachian State University
Rachel Kaenzig, Appalachian State University

Session 7(C): Accounting History
Accounting – Basic – 1.5CH
Moderator: Jan Heier, Auburn University at Montgomery

A Study of Greco-Roman Ship Accounting Practices from the First
Jan Richard Heier, Auburn University at Montgomery
Micholas P. Marudas, Auburn University at Montgomery

Investigating the Impact of Property Taxation on Architecture during the Antebellum Period in the South
Andrew D. Sharp, Spring Hill College

Session 7(D): Corporate Governance
Auditing – Basic – 1.5CH
Moderator: Mike Bitter, Stetson University

Managerial Decisions Associated with Alliance Governance Form: The Case of Emerging Markets in India
Arpita Agnihotri, University of Memphis
Carolyn M. Callahan, University of Memphis

The Role of the Compensation Committee and Management in the Backdating of Executive Stock Options
Brian T. Carver, Clemson University
Matthew L. Hoag, University of Tennessee

Session 7(E): Auditing
Auditing – Basic – 1.5CH
Moderator: Ming Liu, University of Macau

The Association Between Audit Fees and Managerial Shareholding: Evidence from Hong Kong
Ming Liu, University of Macau

Audit Committee Gender Diversity and the Quality of Internal Controls
Yun-Chia Yan, University of New Orleans
Hua-Wei Huang, State University of New York at Old Westbury

Auditor's Fraud Detection Responsibility and the Effectiveness of Auditor's Report: Some Evidence from Pre- and Post-SOX Users' Perceptions
Benjamin P. Foster, University of Louisville
Guy McClain, Auburn University
Trimbak Shastri, University of Louisville

Session 7(F): Accounting Education
Accounting – Basic – 1.5CH
Moderator: Maria Bullen, Clayton State University

Student Performance and Preferences using an Online Homework Management System (OHMS) in an Undergraduate Accounting Course
Ramon P. Rodriguez, Jr., Southern Illinois University

Perceptions of the Computer-Based CPA Exam
Randall B. Bunker, University of Mississippi
Tonya K. Flesher, University of Mississippi

Showcasing the Financial Principles and Intermediate Accounting Courses with Relevant A&A Practice Reporting Issues
Maria L. Bullen, Clayton State University
Gregory Kordecki, Clayton State University

Session 7(G): Public Interest
Regulatory Ethics – Basic – 1.5CH
Moderator: Walt Robbins, University of Alabama

Social Legitimacy, Public Policy Pressure (with a Time-Event Related Public Policy Shift) and Corporate Social Responsibility
Pamela Barton Roush – University of Central Florida
Lois Mahoney, Eastern Michigan University
Linda Thorne, York University

CEO Resignation and the Firm's Subsequent Bankruptcy
Yun-Chia Yan, University of New Orleans
Hua-Wei Huang, State University of New York at Old Westbury
Joseph D. Beams, University of New Orleans