Annual Meeting of the Western Region

General/Plenary Session
Social Environment of Business–Overview–1.5 CH

Sustainability and the Triple Bottom Line: 21st Century Accounting Skills Beyond Debits and Credits
Brian Setzler, MBA, CPA, founder of TriLibrium, a triple-bottom line CPA firm in Portland, OR

Concurrent Sessions and Panels

Panel 1: Sustainability in the Accounting Curriculum
Accounting — Intermediate –2 CH
Panelists: Kate Lancaster, California Polytechnic University, San Luis Obispo

The session will provide individuals with the opportunity to discuss issues in how to implement sustainability modules in the accounting curriculum, and follow up discussion of the plenary speaker’s ideas.

Session 1: Tax
Tax — Intermediate –2 CH
Moderator: Garth Novack, Utah State University

A New Era in Tax Credits: The Interest-Free Loan*
Sheldon Smith, Utah Valley University

Is Tax Aggressiveness Linked to the Cost of Debt and Equity Capital?
Garth Novack, Utah State University

Recent Constitutional Questions in Taxation: Toward a Legislative Solution to Constitutional Problems of Same Sex Couples and Ministers of the Gospel?
John Dorocak, Cal State University San Bernardino

Tax Reserves, Taxes Payable, and Tax Shelters
Michael Calegari, Santa Clara University

Session 2: Government and Nonprofit
Accounting Governmental — Intermediate –2 CH
Moderator: Zhen Wang, California State University, San Marcos

Do Local Governments Present Required Disclosures for Defined Benefit Pension Plans?
Alan K. Styles, California State University, San Marcos
Thomas E. Vermeer, University of Baltimore
Terry K. Patton, Midwestern State University

The Effects of Governance on the Financial Reporting Quality of Nonprofit Organizations
Robert Yetman, University of California, Davis
Michelle Yetman, University of California, Davis

Economic Consequences of Expense Misreporting in Nonprofit Organizations
Michelle Yetman, University of California, Davis

Red Falgs and Risk Factors: Lessons form the United Nations' Oil-For-Food Program
Magdy Farag, California State Polytechnic University, Pomona

Session 3: FAR
Accounting — Intermediate –2 CH
Moderator: David DeBoskey, San Diego State University

Prior Earnings Management, Forecast Attainment, Unexpected Revenue per Employee and Fraud
Johan Perols, University of San Diego
Barbara Lougee, University of San Diego

The Impact of Expectations Management on the Usefulness of Analyst Forecasts in Accounting Valuation Models
Yao Tian, University of Alberta

The Impact of Career Concerns on Accruals Based and Real Earnings Management
Chong Wang, Naval Postgraduate School
Elizabeth Demers, INSEAD

Decision Usefulness and the Accelerated Filing of 10-Ks and 10-Qs
Matthew J. Magilke, University of Utah
Jeffrey T. Doyle, Utah State University

* Paper published in Tax Notes in January, 2009; submitted to WAAA in December 2008.

Lunch
Social Environment of Business– Update, 1 CH
Sustainability at San Diego State University
Geoffrey Chase, Dean of Undergraduate Studies, San Diego State University

Concurrent Sessions and Panels

PANEL 2: The Continuity of Accounting Education: Is the Current Model Sustainable?

Panelists: Gail Naughton, Sharon Lightner, and Martha Doran, San Diego State University

Panel members will share different perspectives from their positions, their schools and their states about sustaining accounting education in the current economic crisis, looking at both problems and opportunities, as well as discussion of how the model for higher education may need to change.

Session 4: Auditing
Auditing — Intermediate –2 CH
Moderator: Wei Jiang, California State University, Fullerton

Employee or Independent Contractor? A New Twist
Sara R. Melendy, Gonzaga University
Ronald J. Huefner, State University of New York

PCAOB Enforcements: A Review of the First Three Years
David Gilbertson, Western Washington University
Terri L. Herron, University of Montana

Auditor Resignation versus Dismissal and Earnings Management Through Real Activities Manipulation
Yongtae Kim, Santa Clara University
Myung Seok Park, Virginia Commonwealth University

Session 5: International Accounting
Accounting — Intermediate –2 CH
Moderator: Michele C. Henney, University of Oregon

Accounting Standard Setting in the Colonial History of Hong Kong
Anthony Moung Yin Chan, Beijing Normal University

Chinese Mergers and Aquisitions: The Effect on Target Shareholder Wealth
Nancy Mangold, California State University, East Bay
Ching-Lih Jan, California State University, East Bay

An investigation of capital market reactions of quoted French banks to pronouncements on IAS 39
Nessrine Benhamida, Paris School of Management, France

Risk-Relevance of a new Income Measurement: The case of valuation of Financial Instruments according to IAS 39
Nessrine Benhamida, Paris School of Management, France

Session 6: Round Table Forum Paper Presentation Accounting — Intermediate –2 CH

Employer Expectations of Accounting Undergraduates’ Entry-level Knowledge and Skills in Global Financial Reporting
Rishma Vedd, California State University, Northridge
Christopher G. Jones, California State University, Northridge
Sung Wook Yoon, California State University, Northridge

Does convergence of different domestic GAAPs reduce investors' limited attention bias?
Sabrina S. Chi, University of California, Irvine

LIFO or Something Like It
Diane Satin, California State University, East Bay
Ching-Lih Jan, California State University, East Bay

Comparing Digital Music and Software Piracy Models: How Similar are They?
Darryl Wooley, University of Idaho

Concurrent Sessions and Panels

PANEL 3:  Building Community

Panelists: 
Sharon Lightner, San Diego State University
Janice Morris, University of San Diego
James C. Kieckhafer, Kieckhafer, Schiffer & Company, LLP
Jason Porter, University of Idaho

Session 7: Teaching and Curriculum
Accounting — Intermediate –2 CH
Moderator: Sheldon Smith, Utah Valley State

An Exploration of Using Technology to Transform Intermediate Accounting I for Generation Me
Alan K. Styles, California State University, San Marcos
Linda Scott, California State University, San Marcos
Zheng Wang, California State University, San Marcos

A Fraud and Corruption Case Study: The Case of the Devious Doctor
Doug Laufer, Metropolitan State College of Denver
Sheri Betzer, CPA, Betzer,Critchfield and Call, LLP

Accounting Education and Curriculum Developing assignments for a hybrid course
Gretchen Vik, San Diego State University
Helen Anderson-Cruz, San Diego State University

Session 8: Auditing
Auditing — Intermediate –2 CH
Moderator: Fatima Alali, California State University, Fullerton

Industry Specialization: An Examination of the Banking Industry
David DeBoskey, San Diego State University

Audit Committee Tenure and Earnings Quality
Mike Braswell, San Francisco State University

Ethical Climate, Organizational-Professional Conflict, and Organizational Commitment: A Study of Chinese Auditors
William E. Shaffer, California State University, San Bernardino

Session 9: Management and Accounting/Behavior and Organizations
Accounting — Intermediate –2 CH
Moderator: Steve Wu, University of Illinois

Influencing Investors’ Attitudes
Letitia Meier Pleis, Metro State College of Denver

Equity Incentives and Internal Control Weaknesses
Wei Jiang, California State University, Fullerton
Steven Balsam, Temple University

Detecting Earnings Management Based on the Quality of Total Accruals
Ping Lin, California State University, Long Beach
Xiaoying Chen, California State University, Long Beach

Buffet Breakfast and Business Meeting
Speaker: Kevin Stocks, American Accounting Association

Concurrent Sessions and Workshop

PANEL 4: International Financial Reporting Standards (IFRS)

Panelists include:
Loren Margheim, University of San Diego
Frank Selto, University of Colorado
Kevin Stocks, Brigham Young University

This discussion will highlight IFRS program developments at three schools that received curriculum grants from PricewaterhouseCoopers. This session will provide an opportunity for participants to learn what these educators have designed and how they plan to integrate IFRS into the accounting curriculums at their schools.

Session 10: FAR
Accounting — Intermediate –2 CH
Moderator: Nathan Oestreich, San Diego State University

Earnings Surprises and the Cost of Debt Capital: Evidence from the Credit Default Swap Market
Sanjian Zhang, McGill University
Gaiyan Zhang, University of Missouri at St.Louis

Determinants of Analysts' Tendency to Complement or Follow Management Forecasts
Zheng Wang, California State University, San Marcos

SEC Intervention and Industry Guidance: The Effect on Non-GAAP Financial Disclosures
Desmond Tsang, McGill University

I/B/E/S Reported Actual and Forecasted Cash Flows
Michael Eames, Santa Clara University
Steve Glover, Brigham Young University
Yongtae Kim, Santa Clara University

Session 11: Public Interest
Regulatory Ethics — Update –2 CH
Moderator: Richard Hwang, California State University, San Marcos

Monitoring Legal Compliance: The Growth of Compliance Committees
Sara R. Melendy, Gonzaga University
Ronald J. Huefner, State University of New York

Americans Strike Out 0-55 with State Boards of Accountancy, None Discipline Big Four CPA Auditors for Major Debacles
Carl Olson, California National University

Ethics, Disclosure and the Double Blind Peer Review Process
Rick L. Closser, Metropolitan State College of Denver
John Hathorn, Metropolitan State College of Denver
Doug Laufer, Metropolitan State College of Denver

The Price of Accounting Textbooks: Are Frequent Revisions Worthwhile?
Kenneth Danko, San Francisco State University

Session 12: Information Systems
Moderator and Discussant: Janie Chang, San Diego State University    

A Case for Understanding the Data Structure of an Accounting Database: Comparing a Commercial System to REA
Darryl Wooley, University of Idaho

Issues Concerning XBRL-Based Financial Reporting: Lessons Learned from the SEC Voluntary Filing Program
Janie Chang, San Diego State University

PANEL 5: How the Government’s Stimulus Program Applies to You and Your Stakeholders

Panelists:
Bill Holland, President/CEO The Holland Group
Gerald Whittenburg, San Diego State University
Steven Gill, San Diego State University
Nathan Oestreich, San Diego State University

This discussion will highlight an economic assessment and forecast of the stimulus package, along with recent tax developments for you and your accounting classes.

Concurrent Sessions

Session 13: FAR
Accounting — Intermediate –2 CH
Moderator: Janie Chang

Are R&D expenditures and accruals credible signals of managers’ private information? Evidence from seasoned equity offerings
Ke Zhong, Central Washington University, Des Moines
Hong Qian, Oakland University
Zhaodong Zhong, Rutgers

Multiple Audiences and Corporate Disclosure
Jing-wen Yang, California State University, East Bay

Is analyst forecast accuracy random?
Andreas Simon, California Polytechnic University, San Luis Obispo
Yaniv Konchitchki, University of Southern California

How Do Analysts Make Stock Recommendations?
Yuan Yin, California State University, Long Beach
Ken Peasnell, Lancaster University, UK
Martien Lubberink, Lancaster University, UK

Session 14: Teaching and Curriculum
Accounting — Intermediate –2 CH
Moderator and Discussant: Claire Kamm Latham, Washington State University, Vancouver

Critical Reasoning in Accounting Curricula
Howard C. Sparks, University of Alaska, Fairbanks
Michael DeCelles, Angelo State University

Assessing Service-Learning Outcomes for Students Participating in Volunteer Income Tax Assistance Programs
Anne L. Christensen, Montana State University
Dennis Schmidt, Montana State University
Priscilla Wisner, Montana State University

Assurance of Learning Plans and Course Objectives within Undergraduate Accounting Programs and a Specific Course: Where Are We At and Where Should We Be?
Anne L. Christensen, Montana State University
Andrew J. Judd, University of Central Florida
Nancy Nichols, James Madison University