Preliminary Program

Friday, March 13, 2015
9:00 am – 12:00 pm Pre-Conference Workshop
Sponsored by:
12:00 pm – 2:00 pm Lunch
Bruce Behn, AAA President-Elect
AAA Building a Bridge to Our Future

Brian Fox,
Fraud and Alibaba

2:15 pm – 3:15 pm General Session

1.01 Teaching Case
Simply Soups Inc., Teaching Case
Brian Fox,

1.02 Litigation Support Best Practices:Panel
Moderator: Donald Larry Crumbley, Louisiana State University - Baton Rouge

Donald Larry Crumbley, Louisiana State University - Baton Rouge
Lester E Heitger, Missouri State University
William C. Barrett, George Mason University

1.03 Technology Trends Affecting Forensic Accounting Investigations
Moderator: Patricia A. Johnson, Canisius College

Patricia A. Johnson, Canisius College
Linda Volonino, Canisius College

3:15 pm – 3:45 pm Break

3:45 pm – 5:15 pm Concurrent Sessions

2.01 Corporate Governance and Expert Witnesses
Moderator: Cynthia P Guthrie, Bucknell University

Applications for SEC's Accounting Quality (Robocop) Model
Hugh D Grove, University of Denver
Mac Clouse, University of Denver

Measuring Damages in Federal Securities Fraud Cases
Christine Crawford Cheng, Louisiana State University - Baton Rouge
Donald Larry Crumbley, Louisiana State University - Baton Rouge

Determining the Significance of Bias Factors on Daubert Challenges of Accountants
Madeline Domino, Mercer University - Macon
Matthew Stradiot, John Carroll University
Mariah Clare Webinger, John Carroll University

Mom's Money is Missing: Bank Records Analysis in a Fraud Examination Case
David O'Bryan, Pittsburg State University
Jeffrey J Quirin, Wichita State University

2.02 Fraud Detection Through Interviews
Moderator: Cynthia L Krom, Franklin & Marshall College

"Power Poses" and Interviewer Effectiveness in Audits and Fraud Investigations
Cynthia L Krom, Franklin & Marshall College
Discussant: Timothy Eaton, Miami University 

Fraud Examination Activities
Patricia A Johnson, Canisius College
Discussant: William C. Barrett, George Mason University 

Avatar Interviewers: Tireless, Dedicated Investigative Partners
Richard G Brody, University of New Mexico
Matthew D Pickard, University of New Mexico
Discussant: Carl Pacini, University of South Florida-St. Petersburg 

2.03 Forensics and Valuation Within Accounting Curriculums
Moderator: Preston Willcox, AICPA

Preston Willcox, AICPA
Timothy A Pearson, Georgia Southern University 
Keith F Sellers, University of Denver 

6:00 pm – 7:30 pm Reception

Saturday, March 14, 2015
7:00 am – 8:30 am Continental Breakfast

8:30 am – 10:00 am General Session

Why Many Audits Still Fail to Detect Fraud and How We Can Improve These Outcomes?
Moderator: Mary-Jo Kranacher, CUNY

Mary-Jo Kranacher, CUNY
Sara Melendy-Kern, Gonzaga University
Zabihollah Rezaee, University of Memphis
Richard Riley, West Virginia University 

10:00 am – 10:30 am Break

10:30 am – 12:00 pm Concurrent Session

3.01 Fraud Prevention and Audit
Moderator: Madeline Domino, Mercer University - Macon

The Impact of Forensic Auditing on Audit Quality: An Empirical Study of Fraud Detection in Fraudulent Financial Reporting in Egypt
Mohamed Gamal Abdelhalim, Faculty of Commerce - Mansoura University
Discussant: Darin Kip Holderness, West Virginia University 

A Large Scale Reexamination of Auditor Tenure and Financial Reporting Fraud Pre and Post Sarbanes-Oxley Act of 2002
Mohammad J Abdolmohammadi, Bentley University
Kwadwo N Asare, Bryant University 
Discussant: Josh Filzen, University of Nevada, Reno 

Economic Consequences of Financial Statement Fraud Incidents and the Role of Short-Sellers and Auditors in Detecting Them
Zabihollah Rezaee, University of Memphis
Yu Chen, Texas A&M International University 
Discussant: Shawn Xu, University of Wyoming 

3.02 Forensic Accounting, Historical Perspecitves
Moderator: Wm. Dennis Huber, Capella University 

Breakdowns in Internal Controls over Bank Trading Information Systems: The Case of the Fraud at Societe Generale
Charles Baker, Adelphi University
Bruno Cohanier, Neoma Business School
Nancy J. Leo, Adelphi University
Discussant: Wm. Dennis Huber, Capella University 

Topics and Methods in Forensic Accounting Research
Wm. Dennis Huber, Capella University
James A DiGabriele, Montclair State University
Discussant: Joshua Cieslewicz, Utah Valley University 

Financial Forensic Certification
Karen Grossman Tabak, Maryville University
Discussant: Charles Baker, Adelphi University 

3.03 Teaching Cases - Fraud
Moderator: Laxmikantham Padakanti, Addis Ababa University

Stacked Discovery Learning to Develop a Forensic Accounting Mindset
Wallace R Wood, University of Cincinnati
Gary P Schneider, Quinnipiac University 
Discussant: Susan Hass, Simmons School of Management 

A Tax Return is Worth More Than a 1,000 Words: The Case of the Interview with the IRS-CI
David O'Bryan, Pittsburg State University
Jeffrey J Quirin, Wichita State University 
Discussant: Wallace R Wood, University of Cincinnati 

Caterpillar's Lessons Learned in China
Priscilla A Burnaby, Bentley University
Susan Hass, Simmons College 
Discussant: David O'Bryan, Pittsburg State University 

12:00 pm – 1:30 pm Lunch
Speaker: Steve Albrecht, Brigham Young University Lessons Learned From a Fraud-Fighting Career 

1:30 pm – 1:45 pm Break

1:45 pm – 3:15 pm Concurrent Session

4.01 Fraud Prevention and Audit
Moderator: Ricardo Colon, Lamar University

Independent auditors' responsibilities for violations of anti-bribery provisions under the U.S. Foreign Corrupt Practices Act: Auditing for bribes
Ricardo Colon, Lamar University
David Rose, Lamar University
Discussant: David Sinason, Northern Illinois University 

Corporate Social Responsibility and Financial Reporting Quality: Evidence from Restatements
Yi-Hung Lin, National Cheng Kung University
Hua-Wei Huang, National Cheng Kung University
Chih-Chen Lee, Northern Illinois University
Mark E Riley, Northern Illinois University
Discussant: Jacquelyn S. Moffit, Louisiana State University

Internal Control Material Weaknesses and Foreign Corrupt Practices Act Violations
Chih-Chen Lee, Northern Illinois University
Hua-Wei Huang, National Cheng Kung University
Yi-Hung Lin, National Cheng Kung University
Meghann Abell Cefaratti, Northern Illinois University
Discussant: Masumi Nakashima, Chiba University of Commerce 

4.02 Fraud/Forensic Accounting 
Moderator: Oscar J Harvin, Florida Atlantic University

Pass the Plate Please: A study of the un-saintly embezzlement and misappropriation of church funds
Ryan Thornhill, Ernst & Young LLP
Madeline Domino, Mercer University - Macon
Carmelita Troy, Andrews University
Discussant: Cynthia L Krom, Franklin & Marshall College 

When Subtle Performance Monitoring Helps, Really Helps, and Hurts: The Impact of Psychological Entitlement and Monitoring Environment on Performance and Misreporting
Darin Kip Holderness, West Virginia University
Kari Joseph Olsen, University of Southern California
Todd A Thornock, Iowa State University
Discussant: Bo-Tsang Alex Liau, National Chengchi University 

Collusive Accounting Supervision and Economic Culture
Darin Kip Holderness, West Virginia University
Joshua Cieslewicz, Utah Valley University 
Discussant: Eric Johnson, University of Wyoming 

3:15 pm – 3:45 pm Break

3:45 pm – 5:15 pm Concurrent Sessions

5.01 Fraud and Accounting Behavior
Moderator: Mohammad J Abdolmohammadi, Bentley University

Protect or Pay: Promoting Internal Whistleblowing
Cynthia P Guthrie, Bucknell University
Eileen Z Taylor, North Carolina State University
Discussant: Mariah Clare Webinger, John Carroll University 

The Association between Follower Personal Characteristics and Intended Compliance with Leader Directives to Commit Financial Statement Fraud
Eric N Johnson, University of Wyoming
Linda Achey Kidwell, University of Wyoming
D. Jordan Lowe, Arizona State University - Tempe
Philip M J Reckers, Arizona State University - Tempe
Discussant: Cynthia P Guthrie, Bucknell University 

A Preliminary Investigation of Forensic Accounting Certification Quality
Madeline Domino, Mercer University - Macon
Gabrielle Giordano, John Carroll University
Mariah Clare Webinger, John Carroll University
Discussant: Oscar J Harvin, Florida Atlantic University 

5.02 Fraud/Forensic Accounting 
Moderator: Karen Grossman Tabak, Maryville University

Corporate Fraud Culture: Re-Examining the Corporate Governance and Performance Relation
Ellie June Chapple, Queensland University of Tech
David Tan, University of new South Wales
Kathleen Walsh, Australian National University 
Discussant: Diane Matson, University of St. Thomas 

Green Tech Manufacturing Company: Fraud and the Independent Auditor
Diane Matson, University of St. Thomas
Lawrence Chui, University of St. Thomas
Discussant: Karen Grossman Tabak, Maryville University

The Persuasion of Forensic Accountant's Reports in the Courts of Statutory Law System
Bo-Tsang Alex Liau, National Chengchi University
Discussant: Ellie June Chapple, Queensland University of Tech 

5.03 Bringing Sexy Back: Fraudulent Financial Reporting Continues to Affect U.S. Businesses, but this Time Regulators are on the Lookout
Moderator: Ricardo Colon, Lamar University

Ricardo Colon, Lamar University
David Woodcock, U.S. Securities and Exchange Commission
David Rose, Lamar University
Clare Burns, Lamar University 

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

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.