Annual Meeting of the Western Region

The Workshop not only provides many best practices and teaching tips from nationally recognized master teachers but also provides career path specifics and insights about becoming successful faculty members.

Workshop faculty include:
Bob Allen (University of Utah),
Cassy Budd (BYU)
Susan Crosson (Santa Fe College),
Julie Smith David (ASU),
and Kevin Stocks (BYU).

The objective of this workshop is to introduce accounting educators to XBRL (eXtensible Business Reporting Language) and the XML technologies supporting business reporting and the "publication, exchange and analysis of complex financial information." XBRL now includes taxonomies (dictionaries of standard terms) for financial reporting for all major categories of companies filing under US GAAP and for mutual funds filing risk and return information. The 500 largest publicly traded companies are now "furnishing" financial statements to the SEC in XBRL format and all SEC registrants will be doing so by 2011. In addition, mutual funds must file risk and return information to the SEC in XBRL format beginning in 2011. Topics covered in this workshop will include at least the basics of XBRL financial documents, understanding and using XBRL taxonomies, and classroom applications. No prior knowledge of XBRL is expected. Workshop participants will work with classroom tested applications. The workshop leader will be Professor Clinton (Skip) White, Department of Accounting & MIS, University of Delaware.

Preparing for IFRS: Working Together to Prepare the Profession for Changes in GAAP The opening plenary session will be an interactive panel comprised of representatives from public accounting firms discussing the difficulties and opportunities inherent in U.S. convergence with IFRS. The focus will be on how academics and practitioners can work together to improve the teaching and understanding of IFRS and its effects on accounting in the U.S. and across the globe. Julie Desimone, Moss Adams, Partner Ryan Dunlap, Moss Adams, Senior Manager Sara Kenny, PhD; International Finance Corporation, member of the World Bank Group (retired) Russell D. Price, Intel, Controller--Global Fixed Assets Accounting David Sawaya, Ernst & Young, IFRS PNW Area Markets Leader

Concurrent Session

CTLA Motivating Your Students and Rediscovering Your Passion for Teaching
Communications-Intermediate-2.0 CH

This session focuses on three keys to motivating students: 1. Renewing our own passion for teaching, 2. Recognizing the potential of the students, and 3. Regularly conveying persuasive messages about the importance of accounting. The ability to motivate students begins with a motivated teacher. How can we expect students to be excited about our class if we're not excited about our class? Many of us have been teaching the same courses for many years. How do we maintain our passion for the subject and for teaching? To maximize our effectiveness, students must sense that we have an appreciation for their capabilities and potential. They must have a sense that we care about their learning. They are less likely to care about what we have to say unless they sense that we care about them. Some students are capable, bright, and motivated and it's easy to appreciate these students. But sometimes the rest of the class can be a challenge. The second portion of the session focuses on ways of recognizing the potential of our students and cultivating a genuine concern for them and their learning. Finally, we can increase student motivation by regularly conveying persuasive messages about the importance of accounting. Presenter: Bob Allen, University of Utah.

Panelists:
Robert Larson (Dayton)
Daniel Gyung Paik (BYU)
Ervin Black (Brigham Young University, President AAA International Accounting Section)
Gregory Burton (Brigham Young University and former academic fellow to Office of the Chief Accountant)
Steve Krohn (partner, KPMG)

Panelists will discuss IFRS standards and different approaches to teaching these materials.

The Comparability of Accounting Rates of Return Under Historical Cost Accounting
Asher Curtis, University of Utah
Melissa F Lewis, University of Utah

The Declining Association Between Earnings and Returns: Diminishing Value Relevance of Earnings or
NoisierMarkets?
Steve C Lim, Texas Christian University
Taewoo Park, Kennesaw State University

Is the Relationship Between Stock Recommendations and Long-term Growth Forecast Affected by Risk?
Yuan Yin, California State University - Long Beach
Kenneth V Peasnell, Lancaster University
Martien Lubberink, De Nederlandsche Bank

Audit Committee Effectiveness: Perceptions of Public Company Members Post-SOX
Kathleen H Rupley, Portland State University
Donna Philbrick, Portland State University
Elizabeth D Almer, Portland State University
Discussant: David Plumlee, University of Utah

An Examination of The Effects of Previous Whistleblowing Event Follow-Through on Intentions to Report Fraudulent Financial Reporting
Jian Zhang, San Jose State University
Steve Kaplan, Arizona State University - Tempe
Kurt Pany, Arizona State University - Tempe
Janet Samuels, Arizona State University
Discussant: Jane Cote, Washington State University - Vancouver

The Impact of the Hardy Personality on Accounting Task Performance: A Preliminary Examination of Trait Activation in the Accounting Environment
Casey J McNellis, Washington State University
Discussant: David Gilbertson, Western Washington University

Training Auditors in Professional Skepticism
Brett A Rixom, University of Utah
Discussant: David Gilbertson, Western Washington University

Speaker: Mary Gentile, Ph.D., Senior Research Scholar, Babson College; Senior Advisor, The Aspen Institute Business & Society Program; Director, Giving Voice to Values, Aspen Institute

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, Cal State University - San Marcos

Using Video Clips in the Classroom
Monte R Swain, Brigham Young University

Linking Accounting Research, Practice and Higher Education
Cynthia E Bolt-Lee, The Citadel

Sustainability: Innovative Accounting Education Practices
Mary A Atkinson, Central Washington University
Cheryl L Prachyl, University of North Texas
Carol E Sullivan, Texas Wesleyan University

Principlesofaccounting.com
Larry M Walther, Utah State University

How Costs Flow Through a Wooden Chair Manufacturing Company: A Human Simulation
Thomas Brian Routh, Washington State University

Understanding "Accounting Changes" An In-class Exercise for Intermediate Accounting Students
Christie W Johnson, Montana State University-Bozeman

Foreign Currency-Integrate a Current Events Assignment
Christie W Johnson, Montana State University-Bozeman

Tools for Success
Paulette Tandy, University of Nevada - Las Vegas
Tom McCaslin, University of Nevada - Las Vegas

Alternative Application of Film in Ethics Education
Roselyn E Morris, Texas State University-San Marcos
Wallace R Wood, University of Cincinnati

An Enhanced Method for Teaching Accounting Students How to Prepare a Master Budget
Bambi A Hora, University of Central Oklahoma
Mary Teal, University of Central Oklahoma
Edward R Walker, University of Central Oklahoma

Using An Annual Report Project In Helping Students In Understanding Financial Accounting
Bambi A Hora, University of Central Oklahoma

The Terry Project: Helping Students Link Transactions to the 'Bottom Line'
Jason C Porter, University of Idaho

Teaching the Linkage Between Accounting Software and Database Management Systems
Mary Sheets, University of Central Oklahoma
Mary Teal, University of Central Oklahoma
Edward R Walker, University of Central Oklahoma

Concurrent Session
Giving Voice to Values - Workshop
Behavioral Ethics-Overview-2.0 CH

Presenters:
Mary Gentile, Ph.D., Senior Research Scholar, Babson College; Director, Giving Voice to Values, Aspen Institute
Jane Cote, Associate Professor, Washington State University - Vancouver
Claire Latham, Associate Professor, Washington State University - Vancouver

The workshop presents ways in which faculty have used Giving Voice to Values in undergraduate and graduate classes. It will be "hands-on" and provide participants with practice so they can use the curriculum at different points in their own classes.

Panel: State Regulation of Public Accountancy: Consequences for the Public Interest in an Age of Mobility
Administrative Practice-Overview-2.0 CH

Panelists:
Raymond Johnson (Portland State)
Rick Sweeney (Executive Director, Washington State Board of Accountancy)
Tom Sadler (Deputy Director, Washington State Board of Accountancy)
Pat Hearn (Executive Director, Oregon State Board of Accountancy)

Panelists will discuss the issue of mobility (allowing CPAs with licenses in one state being allowed to practice in other states), and will provide perspectives on the regulation of public accountancy in Western states and protecting the public interest.

Doctoral Student Research Papers and Doctoral Faculty Discussants
Accounting-Advanced-2.0 CH
Moderator: Philip Shane, University of Colorado

The Value of a Flow-through Entity in an Integrated Corporate Tax System
Alexander Edwards, University of Washington
Terry Shevlin, University of Washington
Discussant: Steve Matsunaga, University of Oregon

Is Sentiment Associated With the Disparity Between Prices and Accounting Fundamentals?
Marcus Burger, University of Utah
Asher Curtis, University of Utah
Discussant: Philip Shane, University of Colorado

Do Non-verifiable Disclosures Matter? Evidence from Person-to-Person Lending
Jeremy Michels, University of Colorado-Boulder
Discussant: Lisa Sedor, University of Washington

Disclosure Costs and Earnings Management: Evidence from Stock-for-stock Acquisitions
Nam D Tran, University of Oregon
Discussant: David Plumlee, University of Utah

Information That Makes a Difference
Social Environment of Business-Advanced-2.0 CH
Moderator: Roger Graham, Oregon State University

The Impact of 2006 SEC Executive Compensation Disclosure Requirements on Pay-for-performance
Relationship
Sudha Krishnan, Cal State University-Long Beach
Ping Lin, Cal State University-Long Beach
Cindy Chen, Cal State University-Long Beach
Discussant: Lela Pumphrey, Zayed University

Providing Information That is Valuable to Society: A Focus on Assessing The Values and Costs of Social Programs
James E Williamson, San Diego State University
Francine J. Lipman, Chapman University Law School
Nathan A Oestreich, San Diego State University
Discussant: Stephen Wheeler, University of the Pacific

The Importance of Integrating Social Security and Income Taxes for Tax Distribution Analysis
Suzanne M Luttman, Santa Clara University
Discussant: Sheldon Smith, Utah Valley University

Concurrent SessionPanel: Teaching to the Prevailing Business Practices
Specialized Knowledge and Applications-Overview-2.0 CH

Panelists: Christine Kloezeman (Glendale Communitiy College), Monte Swain (Brigham Young University), Cathy Jeppson (California State University - Northridge), Sheldon Smith (Utah Valley University). This panel will discuss whether it is better to teach traditional academic topis or the prevailing business practices, including examples and rationales for why these topics are important.

CTLA: Encouraging Learning with YouTube
Communications-Overview-2.0 CH

YouTube is more than an entertainment website; students, business professionals, and organizations from all over the world search daily for accounting topics on a need to know basis. The videos they find are less than 10 minutes if created by an individual and can be longer if created by a college or university. Until now you may not have been interested in creating and posting voice over powerpoints, Smartpen talks, or teaching videos on YouTube, because the return on your investment seemed to be nothing. [All of these methods will be demonstrated.] But examine the performance metrics of InSights and the revenue model of AdSense before deciding if You Tube is right for you and/or your school. This session will share real data of the results you can expect if you use YouTube to connect with students globally. You on YouTube can really make a difference! Presenter: Susan Crosson, Santa Fe College

Doctoral Program Faculty Research Papers and Doctoral Student Discussants
Accounting-Advanced-2.0 CH
Moderator: Steve Matsunaga, University of Oregon

Linking Professional Skepticism to Auditors' Behaviors
David Plumlee, University of Utah
Kathy Hurtt, Baylor University
Martha M Eining, University of Utah
Discussant: Alexander Edwards, University of Washington

Using Online Video to Announce a Restatement: Influences on Investor Trust & Investment Decisions
Lisa Sedor, University of Washington
Frank Hodge, University of Washington
W. Brooke Elliott, University of Illinois at Urbana-Champaign
Discussant: Marcus Burger, University of Utah

Stock Market Efficiency with Respect to A New Measure of Earnings News
Philip B Shane, University of Colorado-Boulder
Cameron Truong, Monash University
Discussant: Nam Tran, University of Oregon

Accounting Policy Disclosures and Heterogeneous Beliefs
Kyle Peterson, University of Oregon
Discussant: Jeremy Michels, University of Colorado

The Impact of Disclosures
Accounting-Advanced-2.0 CH
Moderator: John Mills, University of Nevada - Reno
Discussant: Annhenrie Campbell, California State University - Stanislaus

Multi-stakeholder Governance: Impact on Environmental Disclosure
Kathleen H Rupley, Portland State University
Darrell Brown, Portland State University
Scott Marshall, Portland State University

Reporting of General Infrastructure Assets under GASBS Statement No. 34
Alan K Styles, California State University - San Marcos
Thomas E. Vermeer, University of Delaware
Terry Patton, Midwestern State University

Value Enhancing or Misleading? The Case of FAS 143 Applied to U.S. Gold Mining Operators
Fern Zabriskie, Pacific Lutheran University
Paula Wilson, University of Puget Sound

Concurrent Session

Panel: State Board of Accountancy Requirements for Ethics Education in Accounting to Sit for the CPA Exam
Behavioral Ethics-Intermediate-2.0 CH

Panelists:
Steven Mintz (California Polytechnic State University, San Luis Obispo)
Roselyn Morris (Texas State University)
Melanie Thompson (Texas Lutheran University)

Panelists will discuss examples of stand-alone courses and integration materials to guide accounting faculty in incorporating ethics into the curriculum to meet 150 hour education requirements.

CTLA: Teaching Students How to Make Informed Judgments
Specialized Knowledge and Applications-Overview-2.0 CH

Considering the ever increasing prominence of fair value measures and the widespread demand for more principle based standards, it is essential that we teach students about the accounting judgments behind reported numbers. At the very least, they need to know how to identify situations where objective experts would reasonably disagree about accounting policies or reported measures, and how to qualitatively gauge the extent of this disagreement. For example, they need to know that objective experts' estimates of the fair value of a company's cash and cash equivalents would be considerably less dispersed than their estimates of the fair value of a patent acquired through a business combination. This session illustrates a very simple interactive exercise I use the first day of an introductory undergraduate financial reporting course to begin developing a framework for understanding accounting judgments. I also use a variation on this exercise with MBAs and finance managers in executive training courses, where I extend the discussion to fair value levels under SFAS 157. This approach also sets the stage for discussing in simple terms situations where moral hazard, adverse selection, and the demand for authoritative guidance arise. Time permitting, we will also consider ways to teach students how to make informed judgments in situations where multiple accounting standards or principles with very different financial statement consequences are appropriate and where experts reasonably disagree about the most appropriate treatment. Presenters: Carolyn and Pete Wilson, Boston College

Financial Accounting and Reporting
Accounting-Advanced-2.0 CH
Moderator: Kathleen Hertz Rupley, Portland State University

Exploring Changes In Management Compensation Structure In Canada: Evidence On The Consequences Of Requiring Options Expensing
Carla Carnaghan, University of Lethbridge
Karrie Geremia, University of Lethbridge
Toni Nelson, University of Lethbridge
Discussant: Marlene Plumlee, University of Utah

Market Consequences of Reducing R&D Spending in Order to Achieve an Earnings Target
Mark A Jackson, University of Nevada, Reno
Discussant: Marlene Plumlee, University of Utah

Managerial Ability and Earnings Quality
Sarah E. McVay, University of Utah
Peter Demerjian, Emory University
Baruch Lev, New York University-Stern School of Bus
Melissa F Lewis, University of Utah
Discussant: Philip Shane, University of Colorado

International Accounting
Accounting-Advanced-2.0 CH
Moderator: Larry Walther, Utah State University

The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market
Fatima A Alali, Cal State University-Fullerton
Paul S Foote, California State University, Fullerton
Discussant: Sara Kenny, International Finance Corporation, member of the World Bank Group (retired)

Improving the power of accrual models: the mixture approach
Marco Maria Mattei, University of Bologna
Antonio F. Di Narzo, University of Bologna
Marzia Freo, University of Bologna
Discussant: Sara Kenny, International Finance Corporation, member of the World Bank Group (retired)

Investment Configuration, Industrial Clustering and Investment Performance: The Moderating Effect of Financial Health
Fujiing Shiue, National Taipei University, Taiwan
Yiyin Yen, National Taipei College of Business, Taiwan
Discussant: Robert K. Larson, University of Dayton

Globalization and Culture: Exploring Cultural Similarities and Differences - A Study of Japan, Germany, and the U.S.
Jeanne Yamamura, University of Nevada Reno
Yvonne Stedham, University of Nevada Reno
Discussant: Robert K. Larson, University of Dayton

Teaching Ethics and Professionalism
Behavioral Ethics-Overview-2.0 CH
Moderator: Priscilla Wisner, Montana State University

Active Learning in College Accounting: Back to the Future
Martha Doran, San Diego State University
Susan Cordes, Johnson County Community College
Discussant: Priscilla Wisner, Montana State University

The Impact of Accounting Students' Type A Personality and Cheating Opportunity on Their Ethical Perception
Magdy S Farag, Cal State Poly University-Pomona
Rafik Z. Elias, California State University, Los Angeles
Discussant: Claire Latham, Washington State University - Vancouver

Experience Effect on the Communication Skills: The Perception Gap between Accounting Students and
Professionals
Ping Lin, Cal State University-Long Beach
Sudha Krishnan, Cal State University-Long Beach
Debra Grace, Cal State University-Long Beach
Discussant: Priscilla Wisner, Montana State University

Teaching Business Ethics: Where to Start
Glenn Van Wyhe, Pacific Lutheran University
Discussant: Claire Latham, Washington State University - Vancouver

Analytical and Technical Skills Required for Accounting Professional
Accounting-Intermediate-2.0 CH
Moderator: Kristian Mortenson, Oreon State University

Nonarticulation in the Statement of Cash Flows: Implications for Education and Practice
Frank J. Plewa, Idaho State University
Peter Frischmann, Idaho State University
Muku Santhanakrishnam, Idaho State University
Discussant: Jason Porter, University of Idaho

Computer skills and computer auditing
Catherina Y Ku, Cal State University-Monterey Bay
Discussant: Kristian Mortenson, Oregon State University

Islamic Banking Financial Ratio Analysis: A Case Study
Lela D Pumphrey, Zayed University
Rajeev Parikh, Southern Oregon University
Discussant: James Hansen, Oregon State University

A Survey of Accounting Educators Regarding Convergence of Financial Reporting Standards
James H Thompson, Washington State University
John M Thornton, Washington State University
Discussant: James Hansen, Oregon State University

Financial and Non-financial characteristics of Hospital Joint Ventures and the Impact on Tax-exempt Status of Nonprofit Hospitals
Xiaoli Yuan, Cal State University-East Bay

Restatements--California Board of Accountancy Neglect
Carl Olson, California National University

California Counties: Lost Opportunities for Contingent Liability and Subsequent Events Disclosure
David P Franz, San Francisco State University
John J O'Shaughnessy, San Francisco State University
Kenneth Danko, San Francisco State University

Determinants of Audit Committee Meeting Frequency
Mike Braswell, San Francisco State University
Roger B Daniels, College of Charleston
Mark J Landis, San Francisco State University
Chun Chia Amy Chang, San Francisco State University

Ownership Structure, Corporate Governance and Accountability
Steven M Mintz, Cal Poly State University-San Luis Obispo
Sudha Krishnan, Cal State University-Long Beach

An Exploratory Study of Narcissistic Senior Executives Circumventing Controls to Commit Fraud
Kim Tan, California State University Stanislaus
Freddie Choo, San Francisco State University

Concurrent SessionPanel: Strategies for Teaching the Accounting Theory Course: Curriculum, Pedagogy, and Resources
Accounting-Advanced-2.0 CH

Panelists:
David Gilbertson (Western Washington University)
Carla Carnaghan (Lethbridge University)
Irene Gordon (Simon FraserUniversity)

Panelists will discuss possible roles of the accounting theory course in the curriculum and different approaches to teaching the course.

CTLA: AAACommons - Optimize Your Teaching and Research
Specialized Knowledge and Applications-Overview-2.0 CH

Since the AAACommons was launched at CTLA 2008, it has continued to evolve into the gathering place for accounting that supports member sharing of materials about current accounting issues, teaching materials and research. This session allows you to jump start your career development by learning how to get teaching materials, how to use private hives for research and collaboration, and how to measure your contributions or see other's by looking at their profiles. Optimize this session experience by bringing your computer or usb drive loaded with your favorite syllabus, lecture, assignment, teaching tips, or research in progress. Presenters: Julie Smith David, Arizona State University and AAA Commons Editorial Board Member

Auditor Choice and Oversight
Auditing-Advanced-2.0 CH
Moderator: Elizabeth Almer, Portland State University
Discussant: Angela Woodland, Montana State University

The Long-Term Performance and Viability of Firms Cited in the SEC's Accounting and Auditing Enforcement Releases
Zhiyan Cao, University of Washington Tacoma
Fei Leng, University of Washington Tacoma
Ehsan H Feroz, University of Washington - Tacoma
Sergio Davalos, University of Washington Tacoma

SEC Comment Letters and Financial Statement Restatements
David B Smith, University of Nebraska-Lincoln
Lei Gao, University of Nebraska - Lincoln
Janice E Lawrence, University of Nebraska

Examination of Self-selection Bias and Big 5 Audit Fee Premiums-Evidence from Norway
Nancy M Fan, Cal State Poly University-Pomona
Jiuzhou Wang, Norwegian School of Economics and Business Administration

Teaching Strategies
Specialized Knowledge and Applications-Intermediate-2.0 CH
Moderator: Paula Wilson, University of Puget Sound
Discussant: Marc Giullian, Montana State University

Writing to Improve Conceptual Understanding in Accounting
Gretchen N Vik, San Diego State University
Helen Anderson-Cruz, San Diego State University

Creating XBRL Instance Documents with Rivet's Dragon Tag® Software
Gerry H Grant, Cal State University-Fullerton
Mohsen Sharifi, California State University Fullerton

Financial Statement Risk Assessment Following the COSO Framework: An Instructional Case Study
Ronald F Premuroso, University of Montana
Robert Houmes, Jacksonville University

Cost Accounting: Linking necessary concepts
Letitia M Pleis, Metropolitan State College-Denver

Earnings Management and Disclosures
Accounting-Advanced-2.0 CH
Moderator: Jeanne Yamamura, University of Nevada - Reno
Discussant: Peter Frischmann, Idaho State University

Why Firms just Below Thresholds? Earnings Management Constraints and Market Sensitivity to Earnings
James Hansen, Oregon State University

Firms' Information Environment and Earnings Management
Pyungkyung Kang, Rutgers University
Dan Palmon, Rutgers University
Ephraim F Sudit, Rutgers University-Newark

Do Managers Alter the Tone of their Earnings Announcements Around Stock Option Grants and Exercises?
Isho Tama-Sweet, Cal State University-Fullerton

Is Corporate Disclosure Behavior Really Sticky?
Jing-Wen Yang, Cal State University-East Bay