Preliminary Program
| Friday, March 27, 2015 – Doctoral/New Scholar Consortium | |
| Preliminary Program | |
| Friday, March 27,2015 – Research Conference | |
| 7:00am – 5:00pm | Registration |
| 7:30am – 8:00am | Continental Breakfast for Doctoral / New Scholar Consortium Participants |
| 8:00 am – 11:45 am | Doctoral / New Scholar Consortium Presentations |
| 12:00pm – 1:30pm | Lunch Speaker: Jeanette M. Franzel, Board Member, Public Company Accounting Oversight Board |
| 1:30pm – 2:30pm | Panel Session 1: The U.S. National Debt and the Public Interest. Facilitator: Patrick Kelly, Providence College |
| 2:30pm – 3:45pm | General Session 1: Audit and Corporate Governance Moderator: Melvin A. Lamboy-Ruiz, Iowa State University Are Auditors Doing Enough to Advocate for Better Accounting from among Acceptable Alternatives? A Twenty-Year Retrospective on the 1994 Advisory Panel on Auditor Independence Dennis Caplan, University at Albany (SUNY) Discussant: Steven Thornburg, University of Wisconsin – La Crosse The Director Reputation Hypothesis and the Usefulness of Leadership Structure Justifications: A Content Analysis Xiaoyan Cheng, University of Nebraska – Omaha David Smith, University of Nebraska – Lincoln Paul Tanyi, University of Nebraska – Lincoln Discussant: Janet Souza, Penn State Abington XBRL Mandate and Timeliness of Financial Reporting: Do XBRL Filings Take Longer? Hui Du, University of Houston – Clear Lake Kean Wu, Rochester Institute of Technology Discussant: TBD |
| 3:45pm – 4:00pm | Break |
| 2:30pm – 3:45pm | General Session 2: Taxation Moderator: Martin Stuebs, Baylor University The Influence of Client Attributes and the Firm's Client Service Climate on Tax Professionals Amy M. Hageman, Kansas State University Dann G. Fisher, Kansas State University Discussant: Cynthia Krom, Franklin and Marshall University Are Socially Responsible Firms Less Likely to Expatriate? An Examination of Corporate Tax Inversions Henry He Huang, Yeshiva University Li Sun, University of Tulsa T. Robert Yu, University of Wisconsin – Whitewater Discussant: Amy M. Hageman, Kansas State University An Experiential Investigation of Tax Provider-Client Interactions Donna D. Bobek, University of South Carolina Derek Dalton, Clemson University Amy M. Hageman, Kansas State University Discussant: Christine Earley, Providence College |
| 5:15am – 5:30pm | Presentation: Embracing the Future: The Public Interest Section's Social Media Project Michael Kraten, Providence College |
| 5:30am – 6:30am | Reception |
| Saturday, March 28,2015 – Research Conference | |
| 7:00am – 5:00am | Registration |
| 7:30am – 8:30am | Breakfast/Research Forum Table 1, Paper 1. Ethical Attitudes of U.S. Public Sector Accountants: Recent Evidence from a Practitioners' Survey Charles Stanley, Baylor University Table 1, Paper 2. What is Accuracy? Problematizing a Basic Accounting Construct Louella Moore, Washburn University Table 2, Paper 1. Making Tax Havens Work: The Necessity of Tax Professionalism Martin Stuebs, Baylor University Janie Whiteaker-Poe, Baylor University Table 2, Paper 2. Fracking on Public Land: An Empirical Study of Inspection Results for Natural Gas Drillers John Pendley, Susquehanna University Table 3, Paper 1. Reckonings and Metaphors Paul Williams, North Carolina State University Table 3, Paper 2. The Structure of the Public Accounting Industry and the Public Interest Wm. Dennis Huber, Capella University Table 4, Paper 1. The Impact of Non-Executive Directors' Remunerations on Earnings Management of Listed Deposit Money Banks in Nigeria Ali Ibrahim Labaran, Brunel University Modibbo Abubakar, Ahmadu Bello University Table 4, Paper 2. Conservatism and Accountants' Responsibility for Sustainable Public Pensions Steven Thornburg, University of Wisconsin - La Crosse Sergey A. Komissarov, University of Wisconsin - La Crosse Kirsten M. Rosacker, Minnesota State University - Mankato Table 5, Paper 1. Corporate Social Responsibility Performance and Outsourcing: The Case of the Bangladesh Tragedy Daniel G. Paik, University of Richmond Kip Krumwiede, Institute of Management Accountants Brandon B. Lee, Indiana University Northwest Table 5, Paper 2. Meeting the Ultimate Challenge: The Federal Budget Project Patrick Kelly, Providence College Cassandra Rohland, University of Massachusetts - Lowell Table 6, Paper 1. Profitability and Ethical Considerations over Preventative Prenatal Care Services in Central Nigeria Abolasade Afolabi, Walden University Roger Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury Fabian A. Baapogmah, Walden University Table 6, Paper 2. Indirect Evidence of Insider Trading Prior To and After Earnings Announcements Zigan Wang, Columbia University Roger W. Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury Table 7, Paper 1. An Analysis of SEC Enforcement Actions Against CPAs: Motivations and Outcomes Cynthia Krom, Franklin and Marshall University Table 7, Panel 2. Preparedness and Professionalism: The Dearth of Mandatory Information Technology Skills for Accountants Cynthia Krom, Franklin and Marshall University Satina Williams, Brooklyn College |
| 8:30am – 10:00am | General Session 3: Whistleblowing and Ethics Moderator: Bai, Washington & Lee University Professionalism in Crisis and Crisis in Professionalism: The Ethicality of the Accounting Profession's Political Activity Lisa Baudot, University of Central Florida Robin W. Roberts, University of Central Florida Dana M. Wallace, University of Central Florida Discussant: Sue Ravenscroft, Iowa State University Protect or Pay: Promoting Internal Whistleblowing Cynthia P. Guthrie, Bucknell University Eileen Z. Taylor, North Carolina State University Discussant: Stephen Perreault, Providence College Modeling Management Accountants' Whistleblowing Intentions: Applying the Theory of Planned Behavior and the Fraud Triangle J. Owen Brown, Baylor University Jerry Hays, St. Edward’s University Martin Stuebs, Baylor University Discussant: Eileen Z. Taylor, North Carolina State University The Effects of Perceived Intensity of Emotional Distress, Moral Affect, and Consideration of Outcome on Responsibility Assessment Suparak Janjarasjit, Mahasarakham University Siew H. Chan, Nova Southeastern University Discussant: Roger Mayer, SUNY College at Old Westbury |
| 10:00am – 10:15am | Break |
| 10:30am – 12:00pm | General Session 4: Topics in Education and Healthcare Moderator: Matthew Keane, Providence College Symbolic Legitimation through Accounting Journal Rating Projects: The Role of Accrediting Agencies Louella Moore, Washburn University Discusssant: Mitchell Stein, University of Western Ontario Can Gown Help Town? Exploring the "Gap" Between Accounting Practice and Academia and Providing a Theory for Why it Exists Rebecca Bloch, Fairfield University Gary Kleinman, Montclair State University Amanda Peterson, East Carolina University Discussant: Louella Moore, Washburn University Is Hospital Chargemaster an Innocuous Accounting Tool or a Revenue Enhancing Device? Ge Bai, Washington & Lee University Discussant: Michael Kraten, Providence College The Quality of Information on Hospital Performance: Comparison between Audited Financial Statements and Medicare Cost Report Melvin A. Lamboy-Ruiz, Iowa State University Won G. No, Rutgers University Discussant: TBD |
| 12:00pm – 1:30pm | Lunch Speaker: Christine Botosan , AAA President AAA Building a Bridge to Our Future |
| 1:45pm – 3:15pm | Panel Session 2: Reclaiming the Public Interest. Facilitator: Martin Martinoff, AuditFutures, Institute of Chartered Accountants in England and Wales. |
| 3:15pm – 3:30pm | Break |
| 3:30pm – 5:00pm | General Session 5: Corporate Social Responsibility Moderator: TBD Disclosures on Corporate Social Responsibility: Perspectives from Sell-Side and Buy-Side Financial Analysts Joanna Krasodomska, Cracow University of Economics Charles H. Cho, ESSEC Business School Discussant: Amanda Peterson, East Carolina University Is Current CSR Reporting Practice in the USA Biased? Evidence from the Content of CSR Reports Mi Zhou, Virginia Polytechnic Institute and State University Discussant: Wm. Dennis Huber, Capella University Investor Views of CSR Activities: Evidence from Shareholder Voting in Director Elections and Say-on-Pay Votes Charlie Cullinan, Bryant University Lois Mahoney, Eastern Michigan University Pamela B. Roush, University of Central Florida Discussant: David B. Smith, University of Nebraska – Lincoln Does the Choice of CSR Performance Rating Provider Matter? Lies Bouten, IESEG School of Management Charles H. Cho, ESSEC Business School Giovanna Michelon, University of Padova Robin W. Roberts, University of Central Florida Discussant: Kean Wu, Rochester Institute of Technology |
| 5:30pm – 6:30pm | Closing reception |
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 and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live
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 submitted to the National Registry of CPE Sponsors through its website:www.learningmarket.org.
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