Annual Meeting of the Western Region

CPE #1 Workshop
Specialized Knowledge – Basic, 3 CH
“Introduction to XBRL for Accounting Educators”
Clinton (Skip) White, University of Delaware
(Please bring a flash drive or other memory device)

CPE #2 Workshop
Behavioral Ethics – Basic, 3 CH
“Designing Assignments for Accounting Ethics Education”
Wallace Wood, CPA, DBA, Accounting and Logistics, University of Cincinnati and Steven Mintz, Accounting Area, California Polytechnic State University, San Luis Obispo

4:00 pm -7:30 pm

Friday, May 2, 2008

7:00 am -5:00 pm

Plenary Session
Finance – Basic, 1.5 CH
"The Clif Bar Journey: Doing Business Differently"
Richard Boragno, Vice President of Finance, Clif Bar, Inc., Berkeley, CA

Session 1: FAR
Accounting — Intermediate, 2 CH

Is it Time for CPAs to Start Learning Their I-F-R-S?
Donald A. Schwartz, National University

Repairing the Accruals Anomaly
Nader Hafzalla, University of Michigan
Russell Lundholm, University of Michigan
Matt VanWinkle, University of Michigan

The Effect of Negative Sales Growth on Capital Investment and Accruals
Michael Calegari, Santa Clara University

Pension Accruals and Earnings Management
Su-Jane Hsieh, San Francisco State University
Amy (Chun-Chia) Chang, San Francisco State University

Session 2: AUDIT: PROFESSION AND CORPORATE GOVERNANCE
Auditing — Intermediate, 2 CH

Audit Firm Affiliations with Companies Backdating Executive Stock Options
Stephen Wheeler, University of the Pacific

A Primer on Corporate Governance
Nishat Abbasi, Metropolitan State College of Denver

Determinants of Increases in Audit Committee Accounting Financial Expertise
Mike Braswell, San Francisco State University

The Internal Audit Function’s Organizational Position and its Impact on the External Auditor’s Reliance Decision
Lawrence J. Abbott, University of Memphis
Susan Parker, Santa Clara University

Session 3: FAR
Accounting — Intermediate, 2 CH

Assessing Earning Quality at the IPO: The Role of Reputable Investment Banks
Melissa F. Lewis, University of Utah

Negative Book Value Firms and Their Valuation
Ching-Lih Jan, California State University, East Bay
Jane Ou (contact author), Santa Clara University

Firm and Industry Specialization as a Determinant of Analyst Forecast Accuracy: A Comparative Evaluation of Firms with Different Diversification and Growth Levels
Carl R. Borgia, Florida Atlantic University
Jocelyn Evans, College of Charleston
Philip Siegel, Florida Atlantic University

GAAP vs. Non-GAAP Financial Measures: What Can We Learn from Analyst’s Accuracy in Forecasting Real Estate Investment Trusts Performance?
Steve Fortin, McGill University
Desmond Tsang McGill University

Session 4: TAX
Tax — Intermediate, 2 CH

Tax Sheltering by Cash Constrained Firms
Garth Novack, Utah State University
Stacie LaPlante, University of Georgia
Sean McGuire, University of Georgia

Cheating on Taxes: A Comparative Study of Opinion in Six Latin American Countries and the USA
Robert W. McGee, Florida International University
Wendy Gelman, Florida International University

Dissecting the Tax Return of Same-Sex Couples: Still a Long Way to Go
Kathleen K. Wright, CSU Fullerton

Partners and Partnerships: A Tax Analysis
Allen J. Rubenfield, Mercer University
Ganesh M. Pandit, Adelphi University

Panel 1:
Perspectives on Developing Sustainability and Stakeholder Issues into MBA-level Accounting
Accounting — Intermediate, 2 CH

Panelists:
Darrell Brown, Portland State University
Jane Cote, Washington State University Vancouver
Kate Lancaster, California Polytechnic State University, San Luis Obispo and Bainbridge Graduate Institute, Washington

Panel members will share different perspectives from four schools where they are integrating sustainability and stakeholder engagement issues into accounting curriculum at the MBA level. Topics and techniques presented by the panel can also be adapted into undergraduate accounting curriculum.

Lunch and Speaker
Accounting – Update, 1 CH

“Investors and the Environment”
Lloyd Kurtz, Principal, Nelson Capital Management and Research Fellow at the Center for Responsible Business at the Haas School of Business, University of California, Berkeley

Environmental Accounting: The Extra Step!
Marc F. Massoud, Claremont McKenna College
Cecily Raiborn, Texas State University

What The Data Reveal About The Corporate Social Responsibility (CSR) Trend
Dr. Barbara Lougee, University of San Diego
Dr. James Wallace, Claremont Graduate University

An Overview of Sustainability Reporting
Cynthia M. Daily, University of Arkansas at Little Rock
Nancy E. Landrum, University of Arkansas at Little Rock

Global Warming and Corporate Disclosures: A Comparative Analysis of Companies from the European Union, Japan and Canada
Martin Freedman, Towson University
Bikki Jaggi, Rutgers University-New Brunswick

Session 6: TEACHING AND CURRICULUM
Accounting — Intermediate, 2 CH

Using Matrix Algebra Functions in Spreadsheet Modifications
David P Franz, San Francisco State University

Indirect Income Determination Methods: The Case of the Skimming Partner
Doug Laufer, Metropolitan State College of Denver
Sheri Betzer, Partner, Betzer, Critchfield & Call, LLP

Documentaries as an Effective Way to Learn About Corporate Sustainability
Karen Martinis, Central Washington University
Carol Sullivan, Central Washington University

Creating a Managerial Accounting Project using "How it is Made," "Food Unwrapped" and "Mr. Rodgers"
Christine Kloezeman, Glendale Community College

Session 7: AUDITING
Auditing — Intermediate, 2 CH

The joint determination of audit fees, nonaudit fees and earnings management in France
Julien Le Maux, University Paris 1 Sorbonne

Do Big 4 Auditors Charge More for Small Clients in the Post-SOX Period?
Randal Elder, Syracuse University
Jian Zhou, SUNY at Binghamton
Fatima Alali, California State University Fullerton

Using a Principal-Agent Framework to Evaluate the Impact of Sarbanes-Oxley Act on Firms’ Intrinsic Value
Winifred D. Scott, Polytechnic campus of Arizona State University
William Nganje, Polytechnic campus of Arizona State University
Al Kagan, Polytechnic campus of Arizona State University
Ram Achara, Polytechnic campus of Arizona State University

The Impact of Sarbanes-Oxley: A Comparison of Audit Fees for Small and Large Companies
Philip H. Siegel, Florida Atlantic University
John O'Shaughnessy, San Francisco State University

Session 8: FAR
Accounting — Intermediate, 2 CH

Analysts’ Superiority in Processing Public Information: Evidence from Recommendation Revisions
Zheng Wang, California State University, San Marcos

Managerial Decisions on Annual Earnings Announcement Timing: Empirical Evidence from Regulation Fair Disclosure
Rong Yang, SUNY - College at Brockport
Xiaolou Yang, Humboldt State University

Market Expectations and Earnings Management to Avoid Small Losses
Michael Eames, Santa Clara University
Yongtae Kim, Santa Clara University.

A Re-Examination of the Effects of Investor Sophistication on the Pricing of Earnings Components
Gerhard Barone, Gonzaga University
Matthew Magilke, University of Utah

Panel 2:
The SEC Fellowship Program: An Opportunity for Academics, sponsored by AAA Regulations Committee
Regulatory Ethics — Update, 2 CH

Panelists:
Marlene Plumlee, University of Utah
Teri Lombardi Yohn, Indiana University
Bjorn Jorgensen, Columbia University
The panel will provide individuals with the opportunity to learn about the SEC Fellowship Program available to academics. Among the topics to be addressed are details about the various areas within the SEC where academic fellows work and details about the practical aspects of participating. The focus will be on presenting the benefits and opportunities available and who should consider applying.

CONCURRENT SESSIONS AND PANELS

Session 9: TEACHING AND CURRICULUM
Behavioral Ethics — Intermediate, 2 CH

Reflecting on Strategies to Develop Critical Thinking Competence
Maureen P. Gowing, University of Windsor

Unauthorized Electronic Access: Students' Ethics, Attitudes and Actions
Anne L. Christensen, Montana State University
Jane Cote, Washington State University
Claire Kamm Latham, Washington State University

The Ethics of Grading and Graduation Requirements: A Case for Faculty Discussion
Sheldon R. Smith, Utah Valley State College

Teaching accounting and financial management to support sustainability
Doug Cerf, California Polytechnic State University, San Luis Obispo
Kate Lancaster, California Polytechnic State University, San Luis Obispo
Arline Savage, California Polytechnic State University, San Luis Obispo

Session 10: INTERNATIONAL
Accounting — Intermediate, 2 CH

Corporate Governance in China: A Step Forward
Yan-Leung Cheung, City University of Hong Kong
Ping Jiang, City University of Hong Kong
Piman Limpaphayom, Sasin Graduate Institute of Business Administration of Chulalongkorn University
Lu Tong, Chinese Academy of Social Sciences

Corporate Governance and the Timeliness of Financial Reporting: A Comparative Study of Selected EU and Transition Economy Countries
Robert W. McGee, Florida International University
Danielle N. Igoe, Federal Tax Services, KPMG

Towards an Understanding of Bribery in China
Josh Cieslewicz, Doctoral Student, Washington State University

The History of the IASB
Brad E. Crenshaw, Graduate Student, Florida Southern College
Lynn H. Clements, Florida Southern College

Panel 3:
Imagined (and Real) Partnerships between Academics and Practitioners
Accounting — Intermediate, 2 CH

Panelists include:
Jason Porter, University of Idaho
Representative, California CPA Society
The Shared Experiences Committee of the American Accounting Association will conduct this interactive panel discussion building upon the theme of the Annual Meeting in Chicago, “Imagined Worlds of Accounting”. This discussion will attempt to bring together academics and practitioners with a focus on current and potential partnerships between both groups. More specifically, we will discuss ways that academics and practitioners can work together to improve the education and training of future practitioners.

Session 11: MANAGEMENT ACCOUNTING/PUBLIC INTEREST
Accounting — Intermediate, 2 CH

An exploratory study of the factors affecting the implementation success of German cost accounting methods
Kip R. Krumwiede, Boise State University
Augustin Suessmair, University of Lueneburg
Jason MacDonald, Boise State University

Why A Micro-Profit Center Manager is More Motivated Prospect Theory Explains
Eiichiro Suematsu, Affiliation: Saitama University

Accounting and Lean Strategy: An Empirical Analysis On the Uses and Effects of Lean Accounting
Rosemary R. Fullerton, Utah State University
Frances A. Kennedy, Clemson University

Basic Aid School Districts and Neglected Contingent Liability Disclosure
Kenneth Danko, San Francisco State University
John O'Shaughnessy, San Francisco State University
Jiunn Huang, San Francisco State University

Session 12: FAR
Accounting — Intermediate, 2 CH

Using voluntary certification to signal quality of financial report
Mukesh Garg, Monash University

Conservation Easements: GAAP Treatment and Economic Benefit Maximization
Michael R Ruble, Central WA University
Michael A. Ruble, Associate, PriceWaterhouseCoopers

The Effects of Corporate Governance on Discretionary Investments
Name: Chan Du, California State University, Fresno

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

T&C Ice Cream Social
Teaching & Curriculum AAA Section Members
(Non-T&C Members may attend by joining the T&C Section on the spot for $15 per year)

Saturday, May 3, 2008

Breakfast and Business Meeting
Speaker: Gary Previts, President, American Accounting Association
Member Briefing — Spring 2008

Concurrent Sessions and Workshops

Session 13: INFORMATION SYSTEMS/TAX
Business Management — Intermediate, 2 CH

Computerized Tools For Use In Proactive Fraud Examination
Dr. Gary J. Cook, Florida Southern College
Dr. Lynn H. Clements, Florida Southern College

IS/IT Current Staffing and Future Staffing Requirements in Public Accounting Firms
Kenneth Trimmer, Idaho State University
Lela D. “Kitty” Pumphrey, Zayed University
Mark Bezik, Idaho State University

Commitment and Economic Event Support Patterns and the REA Ontology
Mark Landis, San Francisco State University

Social Security Taxes Paid versus Social Security Benefits Received: A Basic Analysis of the Relationship for Unmarried Individuals
Nathan Oestreich, San Diego State University
Carol Venable, San Diego State University
James Williamson, San Diego State University

Podcasting Workshop
Getting Started with PodCasting: A Hands-on Workshop
Specialized Knowledge – Basic, 2 CH

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.

Session 14: PUBLIC INTEREST
Regulatory Ethics — Update, 2 CH

CPA Auditors Should be Heroes, But They Currently are Listening to a Different Drummer
Carl Olson, California National University

A Comparision of Corporate Governance in China and India with the U.S.
Steven M. Mintz, California Polytechnic State University, San Luis Obispo
Sudha Krishnan, California State University, Long Beach

The History of Professionalization in U.S. Accountancy
Andy Garcia, Bowling Green State University
James C. Lampe , Missouri State University

The History of Deprofessionalization in Accountancy in the U.S.
James C. Lampe , Missouri State University
Andy Garcia, Bowling Green State University

Session 15: FAR
Accounting — Intermediate, 2 CH

The Effect of Deregulation on Information Production in the Electric Utility Industry
Sara Melendy, Gonzaga University, School of Business Administration

The Impact of Voluntary Environmental Disclosure Quality on Firm Value
Marlene Plumlee, University of Utah

Short-selling, price momentum and fundamental analysis
Asher Curtis, University of Utah
Neil Fargher, Macquarie University

Management Guidance and Analysts’ Long Term Growth Forecasts
Andreas Simon, California Polytechnic State University, San Luis Obispo

Session 16: MANAGEMENT ACCOUNTING/ ACCOUNTING BEHAVIOR AND ORGANIZATIONS
Behavioral Ethics — Intermediate, 2 CH

The Effect of Alignment between Executive Compensation and Firm Characteristics on Firm Performance: An Examination of High Technology Industries
Nen-Chen Richard Hwang, California State University, San Marcos
Chia-Ling Lee, National Chung Cheng University

International Diversification, Industrial Diversification and CEO long-term Compensation
Hwei Cheng Wang, Alabama A&M University
Howard Lawrence, The University of Mississippi
Joseph Balloun, Argosy University Atlanta

Can Regulations Curb Excessive Executive Pay?
C. Terry Grant, California State University, Fullerton
Gerry H. Grant, California State University, Fullerton
Ritu Rampuria, California State University, Fullerton

The myth of shareholder ownership
Todd Sayre, University of San Francisco

Session 17: TEACHING AND CURRICULUM
Accounting — Intermediate, 2 CH

What is Taught by Management Accounting Educators – An Examination of Their Course Syllabi
Kim B. Tan, California State University Stanislaus
Annhenrie Campbell, California State University Stanislaus
David H. Lindsay, California State University Stanislaus

Budgeting for Buns’ Bakery: A Case Study for Budgeting with Multiple Products
Jason C. Porter, University of Idaho
Teresa Stephenson, University of Wyoming

A Financial Statement Analysis Project for Introductory Financial Accounting
Marilyn B. Misch, Pepperdine University
Carolyn A. Galantine, Pepperdine University

Accounting Faculty Utilization of Web-Based Resources to Enhance In-Class Instruction
Thomas Black, San Jose State University
Howard F. Turetsky, San Jose State University

Session 18: FAR, PUBLIC INTEREST, TAX, INTERNATIONAL: DISCLOSURES
Accounting — Intermediate, 2 CH

Voluntary Climate Change Disclosures to Institutional Investors
Elizabeth Stanny, Sonoma State University
Kirsten Ely, Sonoma State University

Can Accountants Embrace a Conceptual Framework that Accommodates Corporate Social Responsibility?
Dennis Caplan, Oregon State University

Petroleum Industry: Accounting and Taxation Disclosures for Investors
Paul Sheldon Foote, California State University, Fullerton
Uyen Tran, California State University, Fullerton

Environmental Disclosure Within Legal and Accounting Contexts: An International Perspective
Bjorn N. Jorgensen, Columbia University
Naomi Soderstrom, University of Colorado at Boulder

Session 19: FAR/PUBLIC INTEREST
Accounting — Intermediate, 2 CH

What is an Asset?
Richard Gore, Fort Lewis College
Richard Samuelson, Retired

Sources of Nonarticulation in Cash Flow Statements
Peter J. Frischmann, Idaho State University
Frank Plewa, Idaho State University
Muku Santhanakrishnan, Idaho State University

Accounting for Intangibles and Managerial Private Information
Mindy Wolfe, PhD Student, University of Utah

Factors Affecting a Juror’s Assessment of Auditor Responsibility in Audit Litigation
Siew Chan, Washington State University
Jia Wu, University of Massachusetts, Dartmouth
Lee J. Yao, Loyola University New Orleans