Annual Meeting of the Western Region
The Westin South Coast Plaza
Costa Mesa, California
April 26 – 28, 2007
Registration Information |
Hotel Information |
Preliminary Program
Workshop Descriptions
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 credit have the Field of Study in red.
| Thursday, April 26, 2007 | |
| 1:00 pm – 4:00 pm | CPE Workshop Introduction to XBRL for Accounting Educators (Please bring a flash drive or other memory device) |
| 4:00 pm – 7:30 pm | Exhibits |
| 6:00 pm – 7:30 pm | Reception in Exhibit Area |
| Friday, April 27, 2007 | |
| 8:00 am – 3:30 pm | Exhibits |
| 8:00 am – 8:30 am | Continental Breakfast in Exhibit Area |
| 8:30 am – 10:00 am | Plenary Session Accounting "XBRL: An Inevitable Truth" David Plumlee, University of Utah, and Academic Fellow United States Securities and Exchange Commission, Office of the Chief Accountant "Should there be GAAPs in your Classroom" Marlene Plumlee, University of Utah, and Academic Fellow United States Securities and Exchange Commission, Office of the Chief Accountant |
| 10:00 am – 10:30 am | Coffee Break |
| 10:30 am – 12:00 pm | Concurrent Sessions and Panels SESSION 1: MANAGERIAL Management Advisory Services Moderator: Mohsen Sharifi, California State University, Fullerton Non-Financial Measures, Aggregation, and Performance Evaluation Mahmoud M. Nourayi, Loyola Marymount University Are All Nonfinancial Performance Measures Created Equal? Evidence on Customer Satisfaction and Employee Satisfaction Measures from the Homebuilding Industry Clara Xiaoling Chen, University of Illinois at Urbana-Champaign Melissa Martin, University of Southern California Kenneth A. Merchant, University of Southern California CEO Reputation and Corporate Governance Christo Karuna, University of California at Irvine SESSION 2: FAR: CEO COMPENSATION Accounting Moderator/Discussant: Diane Satin, California State University, East Bay Transient Institutional Ownership, Firm Performance, and CEO Cash Compensation and Career Concern Juan Wang, Washington University in St. Louis Accounting Discretion, Horizon Problem, and CEO Retirement Benefits Pavlo Kalyta, University of Ottawa Speculative Markets and CEO Compensation Mahmoud M. Nourayi, Loyola Marymount University SESSION 3: FINANCIAL & AUDIT Accounting Moderator/Discussant: David DeBoskey, San Diego State University Earnings Misstatements, Restatements and Corporate Governance William G. Heninger, Brigham Young University Yongtae Kim, Santa Clara University Sandeep Nabar, Oklahoma State University Accounting for Leases and Off-Balance Sheet Financing: A Case with FedEx and UPS Joann C. Duke, San Francisco State University David P. Franz, San Francisco State University Su-Jane Hsieh, San Francisco State University Audit Costs in Perspective John Corless, California State University, Sacramento Caixing Liu, California State University, Sacramento Min Zhao, University of Tennessee, Knoxville PANEL #1: Regulatory Ethics "Suggesting Approaches for Metropolitan, Regionally-Focused Accounting Units to Thrive in the 21st Century" Panelists: Alan Reinstein, Wayne State University, Detroit, Michigan Bill N. Schwartz, Devry University, North Brunswick, NJ R. Bruce Cole, Technical Standards Partner & Chief Learning Officer, Virchow, Krause & Company, LLP, Madison Wisconsin Description: The panel will discuss how accounting units from metropolitan, regionally-focused schools can thrive in the 21st Century, which could include developing new curriculum tracks as internal auditing or government accounting, or developing and marketing such specific skills for accounting students as data base skills or forming closer alliances with feeder schools. PANEL #2: Regulatory Ethics "Innovative Methods of Teaching Accounting Ethics" Moderator: Steve Mintz, California Polytechnic State University, San Luis Obispo Panelists: Larry Kalbers, Loyola Marymount University and R. Chad Dreier Chair in Accounting Steve Mintz, California Polytechnic State University, San Luis Obispo Roselyn Morris, Chair, Department of Accounting, Texas State University, Member Education Committee, Texas State Board of Accountancy Description: The recent discussion initiated by NASBA about a required course in accounting ethics has stimulated a "new look" at how this material might be taught in the classroom. The speakers are well versed and will discuss topics such as using short cases to teach ethics; assigning research projects that require web-based searches for information about an actual case; using accounting professionals in the classroom; showing movies and videos; and inviting guest speakers to discuss their experiences with students. These and other useful techniques will be discussed in an interactive session that emphasizes involvement with the attendees in the discussion. |
| 12:00 pm – 1:30 pm | Lunch and Speaker Auditing "Reflections on 30 plus years in Public Accounting: The Good, The Bad and The Ugly" Michael J. Byrne, Partner (retired), PricewaterhouseCoopers LLP |
| 1:30 pm – 3:00 pm | Concurrent Sessions SESSION 4: AUDIT Auditing Moderator/Discussant: A Study of Firms Surrounding the Threshold of Sarbanes-Oxley Section 404 Compliance Maria E. Nondorf, University of California, Berkeley Zvi Singer, University of California, Berkeley Haifeng You, University of California, Berkeley Self-Reported Belief Revision among Accounting Practitioners Regarding the Effect of Nonaudit Services on Auditor Independence Philip Beaulieu, University of Calgary Alan Reinstein, Wayne State University Accounting Fraud in the Subsidiary Environment: An Exploratory Study Carmelita Troy, Naval Post Graduate School Madeline Ann Domino, University of Central Florida SESSION 5: FAR: EARNINGS ANNOUNCEMENTS & EARNINGS MANIPULATIONS Accounting Moderator/Discussant: Cindy Durtschi, Utah State University Loss-Aversion Discount before Earnings Announcements Shai Levi, University of California, Berkeley Xiao-Jun Zhang, University of California, Berkeley The Timing of Earnings Announcements: An Examination of the Strategic-Disclosure Hypothesis Jeffrey T. Doyle, Utah State University Matthew Magilke, University of Utah The Effects of Regulation and Standard Setting on Earnings Manipulation through In-Process Research and Development Write-Offs Theodore E. Christensen, Brigham Young University Gyung H. Paik, Brigham Young University SESSION 6: PUBLIC INTEREST Regulatory Ethics Moderator: James Williamson, San Diego State University Corporate Social Responsibility Reporting and Assurance: Do You Know the Rules? Priscilla R. Reis, Idaho State University Diversity: The Next Generation Accountant Norris Rashe Dorsey, California State University Northridge Bearing Witness to Economic Injustices of Undocumented Immigrant Families: A New Class of "Undeserving" Working Poor Francine J. Lipman, Chapman University School of Law Environmental Accounting: The Time Has Come! Marcos F. Massoud, Claremont McKenna College Daniel Shim, Sacred Heart University PANEL #3: Behavioral Ethics "A Beginner's Guide to Indoctrination, Intolerance, and Codes of Conduct" Moderator: John M. Thornton, Ph.D., CPA, Associate Professor of Accounting, Academic Director of the Tri-Cities Business Programs, Washington State University Description: "A Beginner's Guide to Indoctrination, Intolerance, and Codes of Conduct," is designed to incite riots within ethical thought on teaching accounting. PANEL #4: Regulatory Ethics "Shared Experiences" Moderator: Tom Klammer, North Texas State University Panelists: Betty Chavis, California State University, Fullerton Larry Kalbers, Loyola Marymount University Description: Community building/partnering between academics and practitioners. |
| 3:00 pm – 3:30 pm | Coffee Break |
| 3:30 pm – 5:00 pm | Concurrent Sessions SESSION 7: FAR Accounting Moderator/Discussant: Pavlo Kalyta, University of Ottawa Trading-off Endogenous Relevance and Reliability of Accounting Information Xiao-Jun Zhang, University of California, Berkeley Industry Product Market Competition and Firms’ Use Of Earnings- Relative to Stock-Based Managerial Performance Measures Christo Karuna, University of California, Irvine Effects of Protecting Incumbents from Takeover on Earnings Overstatements Yijiang Zhao, University of Alaska-Fairbanks Kung H. Chen, University of Nebraska-Lincoln SESSION 8 : INTERNATIONAL Accounting Moderator/Discussant: Maria E. Nondorf, University of California, Berkeley The Development of Value Relevance of IAS and IFRS over Time: The Case of Germany Henghsiu Lin, University of Portland Mari Paananen, University of Hertfordshire, United Kingdom Can IFRS No.16 be Rigorously Interpreted and Implemented? John Eichenseher, University of Wisconsin, Madison Zhemin Wang, University of Wisconsin, Parkside Fang Zhang, Chinese University of Hong Kong US GAAP/IFRS Convergence: An Analysis of 20 F Reconciliations Betty Chavis, California State University, Fullerton Vivek Mande, California State University, Fullerton SESSION 9: TEACHING & CURRICULUM Regulatory Ethics Moderator: Gerry H. Grant, California State University, Fullerton Student Demand for Distance Education Courses in Accounting Kimberly Frank Charron, University of Nevada, Las Vegas Meihua Koo, University of Nevada, Las Vegas Establishing an eMentor Program: Increasing the Interaction Between Accounting Majors and Professionals Nancy L. Wilburn, Northern Arizona University T.S. Amer, Northern Arizona University Bob G. Kilpatrick, Northern Arizona University Candidate Performance on the New Business Environment and Concepts Section of the CPA Exam David H. Lindsay, California State University, Stanislaus Annhenrie Campbell, California State University, Stanislaus Kim B. Tan, California State University, Stanislaus Let’s Go to the Movies: Three Integrated Cases for the Introductory Accounting Course Laurel Bond Mitchell, University of Redlands SESSION 10: TAX Taxes Moderator: Francine J. Lipman, Chapman University School of Law Compensation Issues for S Corporation Owner-Employees: Wages or Profit Distributions? Angela L.J. Hwang, Eastern Michigan University Closing the "Tax Gap": State Tax Informants in California – Should They Be Paid as Are Federal Informants? John R. Dorocak, California State University, San Bernardino International Corporate Tax Reform or "Race to the Bottom"? Haroldene F. Wunder, California State University, Sacramento The Effect of Adopting International Accounting Standards on Tax Noncompliance K. Hung Chan, Lingnan University, Hong Kong Kenny Z. Lin, Lingnan University, Hong Kong Phyllis Lai-lan Mo, Lingnan University, Hong Kong PANEL #5: Roundtable Discussion with the California State Society of CPAs Accounting Education Committee (AEC) Regulatory Ethics Moderator: John Angelo, California State Society of CPAs Panelists: AEC-Co-Chairs: Valerie Milliron, CSU Chico and Mark Dauberman, CPA. Mahmoud M. Nourayi, Loyola Marymount Description: Discussion of The Millennial Student: What is Different and How Can Academia and Practice Best Respond? and Accounting Departments Advisory Boards |
| 6:00 pm – 8:00 pm | Reception |
| Saturday, April 28, 2007 | |
| 7:30 am – 8:30 am | Buffet Breakfast and Business Meeting Accounting Speaker: Judy Rayburn, AAA Past President |
| 8:30 am – 10:00 am | Concurrent Sessions and Workshop SESSION 11: FAR Accounting Moderator: Gyung Paik, Brigham Young University Corporate Transparency: Key Factors and Their Impact on US Firms' Credit Ratings and Cost of Capital Peter R. Gillett, Rutgers, The State University of New Jersey David DeBoskey, San Diego State University Information Uncertainty, Corporate Disclosure, and Stock Return Volatility Bixia Xu, Wilfrid Laurier University Costless Signaling: A Non-Corporative Equilibrium under Imperfect Information Zhemin (Jamie) Wang, University of Wisconsin-Parkside Fang Zhang, Chinese University of Hong Kong Determinants of Compensation Paid to Bank CEO’s Ja Wook Baek, Changwon National University, Korea Roger M. Shelor, Ohio University Michael M. Grayson, Jackson State University SESSION 12: INTERNATIONAL Behavioral Ethics Moderator/Discussant: Betty Chavis, California State University, Fullerton State Ownership, Audit Quality and Impairment of Assets: Evidence from China Phyllis L.L. Mo, Lingnan University, Hong Kong Donghui Wu, The Hong Kong Polytechnic University Pauline Wong, The Hong Kong Polytechnic University Related-Party Transactions, Corporate Performance, and the Effectiveness of Corporate Governance Mechanism: Evidence from the Chinese Stock Market Benjamin Y. Tai, California State University, Fresno and Hong Kong Baptist University Xing Liu, Chongqing University Jian Min Liu, Chongqing University Business Ethics In Japan: The Role of Age and Gender Jeanne H. Yamamura,University of Nevada, Reno Yvonne Stedham, University of Nevada, Reno SESSION 13: PUBLIC INTEREST Regulatory Ethics Moderator/Discussant: Raj Iyengar, North Carolina Central University Extending the Boundaries of Accounting Ethics Research Steven M. Mintz, California Polytechnic State University Accounting Reaccounted & Reimagined: From Justice to Joy C. Torben Thomsen, Loma Linda University Resolving the Shortage of Qualified Accounting Educators Richard T. Henage, Utah Valley State College Sheldon R. Smith, Utah Valley State College WORKSHOP: Specialized Knowledge and Applications "Getting Started with PodCasting: A Hands-on Workshop" Workshop Leader: Bill St. John, Clinical Associate Professor, Lally School of Management and Technology, Rensselaer Polytechnic Institute Description: Learn how and why iPods and podcasting are being used in top business schools across the country to enhance curriculum, capture student's attention, support their learning, and provide unprecedented opportunities to deliver and access educational content. With the assistance of Apple Computer the participants will have the opportunity for hands-on learning and attention from session facilitators. |
| 10:00 am – 10:30 am | Coffee Break |
| 10:30 am – 12:00 pm | Concurrent Sessions SESSION 14: AUDIT Auditing Moderator: Steven M. Mintz, California Polytechnic State University Audit Quality and Owner-Manager Agency Costs: Evidence from China Li Dang, California Polytechnic State University Qiaoling Fang, Ocean University of China Nonaudit Services and Auditor Independence: Are Investors' Perceptions Different in a Post Sarbanes-Oxley World? Nena Park, Ernst & Young C. Terry Grant, California State University, Fullerton Stephen W. Wheeler, University of the Pacific Agency-Based Demand for Audit Quality: The Impact of Disclosure-Imposed Agency Costs on Non-Audit Services Susan Parker, Santa Clara University Lawrence J. Abbott, University of Memphis Gary F. Peters, University of Arkansas SESSION 15 : FAR Accounting Moderator/Discussant: Vivek Mande, California State University, Fullerton The Effect of the SEC Certification Order on Earnings Management David Yang, University of Hawaii at Manoa Caixing Liu, California State University, Sacramento Measuring Earnings Persistence in Investors’ Mind: Do Investors See through Smoothed Earnings? Zheng Wang, Sonoma State University Revisiting the Timing of Earnings Announcements after Sarbanes-Oxley Ching-Lih Jan, California State University, East Bay Diane Satin, California State University, East Bay SESSION 16: INTERNATIONAL & MANAGERIAL Accounting Moderator: Priscilla Reis, Idaho State University An Empirical Investigation of the Validity of the Positive Theory in Developing Countries: The Case of the Kingdom of Saudi Arabia Mohamed Sherif Tawfik, Zagazig University, Egypt Accounting in Iraq: A Historical Perspective F. K. AlNajjar, Baker College Performance Reporting Based on Current and Proposed IFRS Standards Reinhard Heyd, University of Ulm, Germany Target Costing Paradigm: Strategic Profit Planning Beyond the Product Costing KJ Kim, California State University, Fullerton SESSION 17: PUBLIC PRACTICE Administrative Practice Moderator: Alan Reinstein, Wayne State University An Examination of the Influence of Contextual and Individual Variables on Public Accountants’ Job Exhaustion Daniel W. Law, Gonzaga University John T. Sweeney, Washington State University Scott L. Summers, Brigham Young Universiy Enhance Control Over Your Workbooks Andrew D. Luzi, California State University, Fullerton Gerry H. Grant, California State University, Fullerton Auditing in an IT Environment Ken Trimmer, Idaho State University Lela "Kitty" Pumphrey, Idaho State University Sam Sponseller, Idaho State University Ryan Wells, Idaho State University Application of Portfolio Theory John D. Rossi, III, Moravian College |
| 12:00 pm – 3:00 pm | Board Meeting |
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.