2001
Western Regional Meeting
May 3 - 5, 2001
Final Program
Friday | Saturday | Meeting Information | Proceedings
Saturday, May 5, 2001
7:00 A.M. - 9:00 A.M. Breakfast & Business Meeting
Speaker: Mary Stone, President - AAA7:30 A.M. - 11:30 A.M. Registration Open
9:15 A.M. - 10:45 A.M. Concurrent Session # 5
Panels/Special Sessions
5.1 "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 session5.2 "Implementing Technology in the Accounting Class Room"
Session Presenter: Tom Edmonds, University of Alabama at Birmingham
Session Overview
The authors of a recent study published by the American Accounting Association concluded that "Our students are not exposed enough to the impact of technology on business…" The primary objective of this panel is to facilitate instructor efforts to implement technology in the accounting classroom. The panelists will present an overview of the state of art of classroom technology and describe their personal experiences with implementation.5.3 "Accounting Education: Charting the Course through a Perilous Future - Feedback & Update" *
Session Presenter: Jan R. Williams, Ernst and Young Professor, University of Tennessee; Past-President of the American Accounting Association
Session Overview
This session will provide an overview and update of the Albrecht & Sack report that was originally presented at the annual AAA meeting in Philadelphia.
* Invited session5.4"Integrating Communication Skills into the Accounting Curriculum"
Panel Moderator: Gretchen Vik, San Diego State University
Panel Members:
- Martha Doran, San Diego State University
- Gene Whittenburg, San Diego State University
Panel Overview
The purpose of this panel will discuss the different perspectives from which we teach communication and the assignments we use to improve student writing and speaking skills. One strong point of our program is that subsequent Accounting courses require students to use the communication skills taught in the IDS Reporting for Accountants course.Paper Presentations
5.5 ABO/Teaching & Curriculum/Artificial Intelligence & Emerging Technologies
Moderator: Paul S. Foote, Cal State - Fullerton
"Organizational Susceptibility to Fraud: Does Fraud Strike Randomly or Are There Organizational Factors Affecting Its Likelihood?"
Paul Barnes, International Fraud Prevention Center - Nottingham Business School
Jill Lambell, Leeds Business School"An Examination of Forensic Accounting Courses: Content and Learning Activities"
Bonita Peterson, Montana State University
Barbara Reider, University of Alaska - Anchorage"Interviewing as a Forensic-Type Procedure" *
Thomas A. Buckhoff, Eide Baily Professor of Forensic Accounting -North Dakota State University
James D. Hansen, North Dakota State University"The Impact of Internet-related Fraud and Cyber Crime on Business: Survey Data From the UK." *
Paul Barnes, International Fraud Prevention Research Centre - Nottingham Business School
Jill Lambell, Leeds Business School* Invited paper
5.6 Auditing/Teaching & Curriculum
Moderator : John O. Moore, Central Washington University
"Proposed Restrictions on the Scope of Services for Audit Clients and the Regulation of Public Accounting"
Steven Mintz, Visiting Professor of Accounting at Chapman University"Incorporating Ethics into Tax Classes: A Theoretical Framework"
Jack Robison, California Poly State University - San Luis Obispo
Mary Beth Armstrong, California Poly State University - San Luis Obispo
Janice Carr, California Poly State University - San Luis Obispo"The 150-hour Education Requirement: A Perspective of California's Accounting Education Programs"
Janice Carr, California Poly State University - San Luis Obispo
Kathy Lancaster, California Poly State University -San Luis Obispo"University Students' Perceptions of Computer Instruction within the College of Business"
Roberta Jones, California Poly State University5.7 Tax/Artificial Intelligence & Emerging Technologies
Moderator: Peter J. Frischman, Idaho State University
"Estate Planning Question: Is the Family Limited Partnership the Answer?"
Clyde Posey, Louisiana Tech University
Lijuan Yao, AT&T Corporation"Make Student Feedback Meaningful: Customizing Course Critiques"
John Thornton, Washington State University
Martin Hornyak, University of West Florida"Detecting the Effect of Taxes on Investors' Portfolio Decisions: Evidence from Selling Activity Following 'Bad News' Earnings Announcements"
David Hurtt, Western Michigan University
Jim Seida, Indiana University"Internet Availability of Company-Provided Information for the Environmentally Responsible Investor"
Kathy Lancaster, California Poly State University
Carolyn Strand, Seattle Pacific University10:45 A.M. - 11:15 A.M. Refreshment Break
11:15 A.M. - 12:45 P.M. Concurrent Session # 6
Panels/Special Sessions
6.1 "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 OPEN opportunities to consider how they might use the web resource in their own courses and programs
* Invited session6.2 "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 panel6.3 "Accounting Education: Charting the Course through a Perilous Future - Question and Answer Session" *
Session Presenter: Jan R. Williams, Ernst and Young Professor - University of Tennessee; Past-President of the American Accounting Association
Session Overview
This session will provide a question and answer period to the original Albrecht & Sack report that was presented in session 1.4.
* Invited session6.4 "Guerrilla Teaching Tactics"
Session Presenter: Larry Crumbley, KPMG Peat Marwick Endowed Professor - Louisiana State University
Session Overview
Student evaluation of teaching (SET) data is used at most universities/colleges to determine the effectiveness of instructors. There is controversy as to the validity and reliability of data from SET questionnaires. This seminar provides teaching tactics for teachers in order to manage SET scores.6.5 "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
6.6 Teaching & Curriculum
Moderator: Kimberly E. Frank, University of Nevada - Las Vegas
"The Effects of School Involvement on the Emotional Exhaustion Component of Burnout for Accounting Students"
Daniel Law, Washington State University"Using Short Discovery Learning Cases to Promote Meaningful Learning"
Cindy Edmonds, University of Alabama
Tom Edmonds, University of Alabama
Liz Mulig, University of Texas at Tyler"Utilizing Professional Accounting Panels as a Co-Curricular Student Development Activity: Informing Students About the Accounting Profession"
T. Amer, Northern Arizona University
C. Bain, Northern Arizona University
Nancy Wilburn, Northern Arizona University"How to Implement a Realistic Business Context in Your First Course in Accounting"
Bill St. John, Rensselaer Poly Tech6.7 Accounting, Behavior and Organizations
Moderator: Richard Powell, Pepperdine University
"Information Valuation and Overcentralization: An Experimental Analysis"
Frederick Rankin, Washington University"Teams as a Learning Forum for Accounting Professionals: An Analysis"
Gary Kleinman, Fairleigh Dickinson University
Philip Siegel, Fairleigh Dickinson University
Claire Eckstein, Fairleigh Dickinson University"An Empirical Investigation of the Relationship Between Gender and Problem-Solving Styles"
Richard Hulme, California Poly State University - Pomona
John Karayan, California Poly State University - Pomona"Auditors' Use of Base Rate Evidence: Insights from Cognitive Styles Models"
Richard Hulme, California Poly State University - Pomona
John Karayan, California Poly State University - Pomona12:45 P.M. Adjournment
Thank you for attending the 36th Annual Meeting of the American Accounting Association Western Region. We look forward to seeing you next year in San Diego.