Western Region

2001 Western Regional Meeting
May 3 - 5, 2001

Final Program

Friday | Saturday | Meeting Information | Proceedings

Friday May 4, 2001

7:15 A.M. - 8:15 A.M. Continental Breakfast
Mezzanine

7:30 A.M. - 5:00 P.M. Exhibits Open
Mezzanine

7:30 P.M. - 5:00 P.M. Registration Open
Ballroom Foyer

8:15 A.M. - 9:45 A.M. Concurrent Session # 1

Panels/Special Sessions

1.1 "Computerization and Content Development of the CPA Exam" *

Session Presenters:

  • William Holder, Ernst & Young Professor - University of Southern California; Chair, AICPA Computerization Implementation Committee
  • Jan R. Williams, Ernst & Young Professor - University of Tennessee; Past - President of the AAA

Session Overview
The purpose of this session is to provide an update on the progress of the project including a discussion on the soon to be distributed structure and content exposure draft for the new CPA examination.
*Invited session

1.2 "Forensic Accounting-A Growing Niche In The Accounting Field"

Panel Moderator: Consolacion L. Fajardo, National University, Sacramento

Panel Members:

  • Don Schwartz, J D, CPA, National University - San Diego
  • Russell Parkman, JD, CPA/Lawyer, National University, Sacramento
  • Leslie Hand, Partner - Forensic and Litigation Services KPMG LLP - San Francisco

Panel Overview
This panel will discuss: (a) the historical perspective on the growth of white collar crimes and the role of forensic accounting in its detection, investigation, documentation, and prevention, (b) the difference in objectives between financial auditing and forensic accounting and learning outcomes to be included in a forensic accounting course, (c) some indicators of fraudulent activities, and (d) experience in forensic accounting service from a partner of a Big Five accounting firm (growth rate, the qualities to look for when hiring a forensic accountant, and general guidelines to follow in a forensic accounting engagement).

1.3 "Service Learning In Accounting Programs" *

Panel Moderator: Margarita M. Lenk, Colorado State University

Panel Members:

  • Carol Venable, San Diego State University
  • Cathy Jeppson, CSU-Northridge
  • Nathan Oestreich, San Diego State University

Panel Overview
Service-Learning is the application of course content to a community need. This panel will discuss the many different forms that service-learning can take in accounting programs. A highlight of this panel: discussing the many grants and work-study funds available to professors involved in service-learning courses. *Invited panel

1.4 "FASB Update"

Session Presenter: Thomas Porter, Former professor and now a permanent FASB staff member.

Session Overview
This session provides a synopsis of current FASB projects and initiatives. The presenter will also discuss research possibilities related to board projects and recommend ways and resources for incorporating the activities of the FASB into the accounting curriculum.

Paper Presentations

1.5 International/Accounting Behavior & Organizations

Moderator: Marshall K. Pitman, University of Texas - San Antonio

"Nonarticulation in Cash Flow Statements: The Hong Kong Experience"
Gary Miller, Texas A&M International University

"The Relative Value Relevance of Earnings and Book Values in Brazil"
J. Roberto de Magalhaes, Montana State University

"The Investment Opportunity Set and Voluntary Disclosure of Prospective Information: NZ Evidence"
Mahmud Hossain, Nanyang Technological University

"An Empirical Investigation of Job Satisfaction among Professors of Accounting"
Ken Danko, San Francisco State University
Marshall K. Pitman, University of Texas at San Antonio

1.6 Auditing

Moderator: Todd Sayre, University of San Francisco

"Effects of the Changing Audit Model on Audit, Financial, and AIS Opportunities for Research"
Robert Pinsker, University of South Florida

"The Valuation Implications of the Auditor's Going-Concern Opinion"
Allen Blay, University of California - Riverside

"The Effects of Task Interdependency on Cooperative and Competitive Group Processes: An Example of Scheduling Audit Engagements"
Todd Sayre, University of San Francisco
Carol Graham, University of San Francisco
Mark Cannice, University of San Francisco

"Ethical Decisions and the Dilution Effect: Evidence of the Impact of Nondiagnostic Information on Ethical Decisions"
Terri Herron, University of Montana
George Young, Florida Atlantic University

1.7 Research Forum Papers

1. "The Cloudy Future of the Accounting Profession"
H. Edward White, CPA, CFE, Sole Practitioner

2. "Financial Performance of Chinese Companies"
Anthony Chan, Ryerson Polytechnic University

3. "Management Accounting Issues in PRC"
Anthony Chan, Ryerson Polytechnic University

4."Corporate Management Control of Chinese Listed Companies"
Anthony Chan, Ryerson Polytechnic University

5. "Earnings Management in Hong Kong? A Discussion About Some of the Issues"
Gary Miller, Texas A.&M International University

6. "Challenges & Implications of Rapid Implementation of Enterprise System Financials Into the Curriculum"
Gary McCombs, Eastern Michigan University
Mohsen Sharifi, Eastern Michigan University

7. "Survey of Introductory Accounting Course Pedagogy"
Steven Adams, California State University
Paul Krause, California State University

8."Auditor Independence: An Impossible Dream"
John Corless, California State University - Sacramento

9. "401(K) Plan Utilization by Small Businesses"
Michelle Haskin; Levine Hughes, Methune, CPAs
Cherie O'Neil, Colorado State University
Donald Samelson, Colorado State University

10. "A Web Based Approach to Teaching Tax Research Fundamentals"
Ralph Tower, Wake Forest University

11. "Barriers and Incentives for the Development of Partnership Between Accounting Faculty and Practitioners"
Adel Novin, Winston-Salem State University
Norm Meonske, Kent State University

12. "Investigation into the Decline in the Number of Accounting Graduates"
Adel Novin, Winston-Salem State University

13. "The Management of Earnings and Other Accounting Information: Economic Incentives and Ethical Implications"
Richard Powell, Pepperdine University

14. "The Angst of Accounting Education: Death Arrives in Installments, While Recovery is Problematic"
Donald Putnam, California State Polytechnic University, Pomona

15. "The Comparative Study of Graphs in Annual Reports"
James Thompson, Oklahoma City University
Thomas Hodge, University of Louisiana-Monroe
Timothy McCoy, University of Texas-Pan American
Margaret Hoskins, Henderson State University

16. "Applying How the Brain Works to Teaching Management Accounting"
James Mackey, California State University - Sacramento

17. "Born the Wrong Time - Interviews with New Zealand Women who Became Chartered Accountants Between the Late 1930s and the Early 1950s"
Ross Stewart, Seattle Pacific University

9:45 A.M. - 10:15 A.M. Refreshment Break

10:15 A.M. -11:45 A.M. Concurrent Session # 2

Panels/Special Sessions

2.1 "Using the AICPA Curriculum Evaluation Tools" *

Session Moderator: Paula Thomas, Middle Tennessee State University

Presenter: Susan K. Wolcott, Principal, WolcottLynch Associates, Educational Consultants; Chair, AICPA Core Competency Framework Curriculum Evaluation Task Force

Session Overview
This interactive session will provide an overview of the AICPA curriculum evaluation tools and give participants several opportunities to consider how to use the tools in their own courses and programs. The tools include: (1) establishing targets for student performance, (2) assessing student performance, and (3) using assessment results for course and curriculum improvement.
* Invited session

2.2 "How to Achieve Balance between Teaching, Research, and Service in Your Academic Career"

Panel Moderator: Paul Solomon, San Jose State University Emeritus; Colloquium on Change in Accounting Education

Panel Members:

  • Charles Horngren, Edmund W. Littlefield Professor of Accounting, Emeritus - Stanford University
  • Marc Massoud, Robert A.Day Distinguished Professor of Accounting - Claremont McKenna College
  • Gary Sundem, Julius A. Roller Professor - University of Washington

Panel Overview
The premise of this panel is that the wisdom gained over the course of an academic career represents a valuable resource that should be shared with other colleagues rather than lost through retirement. Accordingly, this panel has been assembled to enable distinguished senior faculty to share with colleagues their career experiences and accumulated wisdom. All faculty, both young and old, are invited to ask questions and share their own insights so as to provide continuity between the generations.

2.3 "Education for the Financial Function of Tomorrow" *

Panel Moderator: James T. Mackey, California State University - Sacramento

Panel Members:

  • Pat Keating, Cisco Systems on leave from San Jose State University
  • Julie Smith-David, Arizona State University

Panel Overview
Today's accounting students are preparing for careers that will require significant knowledge of information technology. The presentations in this panel will include the evolution of the financial function in world-class organizations; a demonstration of the integration of technology over many courses in diverse disciplines at Arizona State University; and training and technology solutions at Cisco Systems.
* Invited panel

2.4 "Partnership Between Business and Academia - How to Change Students Perceptions of the Accounting Profession"

Panel Moderator: Tom Neil, Partner - Finney Neil & Company, P.S.; Past-President - Washington Society of CPAs

Panel Members:

  • Brian Gosline

Panel Overview
There has been a significant decline in accounting enrollments over the last few years. This panel will take an unscientific look at how business and academia need to get out of their respective boxes, work together, and change attitudes toward the accounting profession.

2.5 AAA Quality of Earnings Project: Update and Feedback *

Panel Moderator: Tracey Sutherland, AAA Director of Faculty Development

Panel Members:

  • Jane Mutchler, Georgia State University; AAA Vice President, Education
  • Grace Pownall, Emory University; AAA Vice President
  • Mary S. Stone, Ernst & Young Professor - University of Alabama; President of the AAA

Panel Overview
The purpose of this panel is to provide an update on the six-part quality of earnings plan and the deliverables that will be made available to the membership.
* Invited panel

Paper Presentations

2.6 Teaching & Curriculum

Moderator: John R. Dorocak, California State University - San Bernardino

"Stakeholders' Perspectives of Accounting Faculty Time Allocations"
Kimberly Frank, University of Nevada, Las Vegas
D. Jordan Lowe, University of Nevada, Las Vegas
Georgia Smedley, University of Nevada, Las Vegas

"The Clintons' Legal Defense Fund: Income from Payment of Legal Expenses by Another and Deductibility of Such Expenses"
John Dorocak, California State University - San Bernardino

"Explaining Deferred Tax Liabilities Resulting from Depreciation Differences with the Net-of-Tax Method"
Alan Cherry, Loyola Marymount University

"Faculty Perspectives on the Teaching of Intermediate Accounting"
James Thompson, Oklahoma City University
Thomas Hodge, University of Louisiana-Monroe
Timothy McCoy, University of Texas-Pan American
Margaret Hoskins, Henderson State University

2.7 Financial Accounting

Moderator: Rose Martin, Cal State - Pomona

"Measuring the Effects of Political Compromise on Accounting for Stock Options and Their Tax Consequences"
Paul Bahnson, Boise State University
Paul Miller, University of Colorado at Colorado Springs
James Rothe, University of Colorado at Colorado Springs

"Practical Issues in Implementing FAS No. 133"
Angela Hwang, Wayne State University
John Patouhas, MCN Energy Group, Inc.

"Discretionary Managerial Disclosure: Investigated in Combined Product and Capital Experimental Markets"
Rose Martin, California Poly State University, Pomona
Hassan Hefz, California Poly State University, Pomona

"An Examination of Alternative Methods of Estimating Expected Cost of Equity Capital"
Christine Botosan, University of Utah
Marlene Plumlee, University of Utah

Noon - 1:30 P.M. Luncheon (Speaker TBA)

1:45 P.M. - 3:15 P.M. Concurrent Session #3

Panel/Special Sessions

3.1 "So You Want to Help Your Students Develop Some of the AICPA's Competencies In Your Classes. AICPA Resources to Help You Develop Teaching Strategies That Address Those Competencies (without Giving Up Course Content)" *

Session Moderator: Paula Thomas, Middle Tennessee State University

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

Session Overview
This interactive session will provide an overview of the web resource being developed to help faculty incorporate teaching strategies in their classes that will help students develop specific AICPA competencies. Participants will learn the kinds of help this resource will provide by focusing on one competency. They will have several opportunities to consider how they might use the web resource in their own courses and programs.
* Invited panel

3.2 "SEC Update" *

Session Presenter: Andrew Bailey, Ernst & Young Distinguished Professor of Accounting - University of Illinois; SEC Fellow

Session Overview
Andrew Bailey will comment on his year as the Academic Accounting Fellow in the Office of the Chief Accountant and review recent activities at the SEC including; the SEC response to perceived earnings management, the new independence rules, governance and audit committees, supplemental disclosure, the SEC's International Accounting Concept Release and international auditing standards.
* Invited session

3.3 "Obtaining the Endorsed Internal Auditing (EIAP) Status: Process and Experiences" *

Panel Moderator: Linvol G. Henry, California State University, San Bernardino

Panel Members:

  • Eldon C. Lewis, California State University - San Bernardino
  • David Miod, President - Inland Empire Chapter of the Institute of Internal Auditors
  • Gerry Myers, Secretary - Inland Empire Chapter of the Institute of Internal Auditors
  • Troy L. Keeping, Secretary - Institute of Internal Auditors Academic Relations Committee

Panel Overview
The panel discussion will center on the nature of the Endorsed Internal Auditing Program and the process for obtaining the IIA endorsement. Specifically, the discussion will focus on the criteria for obtaining endorsement and the benefits of the EIAP status. The discussions will also share some of the problems and challenges experienced by California State University - San Bernardino during its' first two years as an EIAP school. The discussion should provide useful information to colleges and universities desiring to explore the possibilities of becoming an EIAP school.
* Invited panel

3.4 White Collar Crime (Special Session sponsored by PriceWaterHouseCoopers)*

Session Moderator: TBA

Session Members:

  • Jim Hunt, Partner PWC - Forensic Accounting and Investigations
  • Other Members TBA

* Invited session

Paper Presentations

3.5 Auditing

Moderator: Denise M. Patterson, Cal State - Fresno

"Statistical Sampling, Nonstatistical Sampling, and Sample Size Sufficiency: Empirical Evidence of Jurors' Negligence Judgments"
David L. Gilbertson, Western Washington University
Terri Herron, University of Montana

"Voluntary Disclosures and Auditor Specialization: The Case of Commodity Derivative Disclosures"
Gary Peters, University of Georgia
Lawrence Abbott, University of Memphis
Susan Parker, Santa Clara University

"A Fixed Sample Size without Replacement Plan for Substantive Tests"
J. Horgan, Dublin City University

3.6 Teaching and Curriculum

Moderator: Richard F. Emery, Linfield College

"Differences in Student Learning Techniques: Cooperative Learning, Quizzes, and Homework"
S. Douglas Beets, Wake Forest University

"Cognitive Elaboration and Accounting Learning Outcomes"
Yan Xiong, Washington State University

"Group Task Structure, Rewards, and Virtual Teams: A Study of Computer-Mediated Collaboration"
Beverly Rowe, Colorado State University

"Development of Competencies: A Cooperative Learning Resource Guide to Develop Teamwork and Communications Skills"
Carolyn Strand, Seattle Pacific University
Conni Lehmann, Texas A&M University
Dan Hess, Seattle Pacific University

3.7 Government and Nonprofit/Teaching & Curriculum

Moderator: Laurence E. Johnson, Colorado State University

"A Work Sheet Approach to Preparing Government-wide Financial Statements"

Kitty Pumphrey, Idaho State University

"Audit Effort and Audit Fees in Local Government Audits: A Comparison of State and Independent Auditors"
Laurence Johnson, Colorado State University
Donald Samelson, Colorado State University

"Auditors' Perceptions of College Exposure to and Firm Training on Information Technology Issues"
Janie Chang, San Jose State University
Nen-Chen Richard Hwang, Chinese University of Hong Kong

"An Entities Based Approach to the Required Tax Component of the Undergraduate Accounting Curriculum"
Nathan Oestreich, San Diego State University
Robert Capettini, San Diego State University
Martha Doran, San Diego State University
Kevin Lightner, San Diego State University

3:15 P.M. - 3:45 P.M. Refreshment Break

3:45 P.M. - 5:15 P.M. Concurrent Session #4

Panels/Special Sessions

4.1 Cyber Crime (session to be sponsored by PriceWaterhouseCoopers)*

Session moderator: TBA

Session Members:

  • Powell Hamilton, Manager PWC - Technology Risk Management
  • Steve Konecny, Manager PWC
  • Other session members TBA

* Invited session

4.2 "Teaching the Quality of Earnings Using a Case" *

Session Presenter: Donald Livingstone, Brigham Young University

Session Overview
This session will focus on how to utilize a case approach to teaching quality of earnings concepts. A case based on IBM will be used in an interactive teaching oriented discussion
* Invited session

4.3 "Getting Published in Accounting Education Journals" *

Panel Moderator: Bill Schwartz, Virginia Commonwealth University

Panel Members:

  • Jeff Harkins, University of Idaho
  • James Rebele, Lehigh University

Panel Overview
Editors from Advances in Accounting Education, Accounting Educator's Journal and Journal of Accounting Education will discuss their experiences as editors and provide tips on what kinds of manuscripts to prepare and how to give yourself the best opportunity to get manuscripts accepted.
* Invited panel

4.4 "Accounting Programs and Electronic Business Content" *

Panel Moderator: Margarita M. Lenk, Colorado State University

Panel Members:

  • Marilyn Greenstein, Arizona State University
  • Gary Schneider, University of San Diego

Panel Overview
There are many different ways that Business can be covered in accounting undergraduate and graduate courses. This panel will review the choices they and their institutions have made in efforts to include the many skills and opportunities available for our students in this market space.
* Invited panel

Paper Presentations

4.5 Financial Accounting

Moderator: Sandra L. Chamberlain, Santa Clara University

"Value Line Timeliness Ranks and Value Line Analysts"
Michael Eames, Santa Clara University
Steven Glover, Brigham Young University

"Implications of Accounting Conservatism for the Returns/ Earnings Relationship"
Todd Sayre, University of San Francisco
Carol Graham, University of San Francisco
Mark Cannice, University of San Francisco

"Does Trading Volume Detect Information Content in Earnings Reports of Foreign Firms?"
Judity Hora, University of San Diego
Rasoul Tondkar, Virginia Commonwealth University
Ruth Ann McEwen, Suffolk University

"Survival Analysis of Distressed Firms, Corporate Governance and Predictors of Bankruptcy"
Susan Parker, Santa Clara University
Gary Peters, University of Georgia
Howard Turetsky, San Jose State University

4.6 Teaching and Curriculum

Moderator: Ronald J. Patten, DePaul University

"Computer-Based Testing: Perceptions of Successful and Unsuccessful Certified-in-Financial-Management Candidates, Accounting Educators, and Exam Administrators"
Barbara Reider, University of Alaska - Anchorage
Bonita Peterson, Montana State University - Bozeman

"Instructional Technology Used in Accounting Education: What Factors Influence or Hinder Its Use"
Nas Ahadiat, California Polytechnic State University - Pomona

"Email: Will This Medium Affect the Quality of Written Assignments?"
Roberta Cable, Pace University
Patricia Healy, Pace University

"How Expensive Is the 150-Hour Rule?"
C. Terry Grant, Mississippi College
Conrad S. Ciccotello, Georgia State University
Mark Dickie, University of Southern Mississippi

4.7 Tax

Moderator: Haroldene Wunder, California State University - Sacramento

"International Tax Reform: A 15-Year Retrospective"
Haroldene Wunder, California State University - Sacramento

"Student Opinions on the Usefulness of Elaboration for Complex Tax Topics"
Judith Sage, University of Southern Colorado
M. Susan Stiner, Villanova University
Lloyd G. Sage, Sage & Sage

"IRS Treatment of Legal Fees in Civil Actions as Miscellaneous Itemized Deductions Not Allowed for AMT Purposes Can Result in Severe Losses to Taxpayers"
James Williamson, San Diego State University
Nathan Oestreich, San Diego State University
Willard Snyder, San Diego State University

"International Tax Planning and Transfer Pricing"
John Karayan, California State University - Pomona

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