Program | American Accounting Association

Preliminary Program

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Thank you to KPMG Foundation for generously sponsoring the Government and Nonprofit Section Midyear Meeting!

Friday, March 27, 2015

7:30 am - 5:00 pm	Registration
7:30 am - 8:00 am	Continental Breakfast
8:00 am - 8:15 am	Welcome and Introductions Royce Burnett, GNP President, Southern Illinois University Kenneth Smith, Central Washington University
8:15 am - 8:45 am	AAA Building a Bridge to Our Future Speaker: Bruce Behn, AAA President-Elect, The University of Tennessee
8:45 am - 10:00 am	Municipality Economic Outlook Accounting (Governmental) – 1.5 CH Speaker: Carol O’Cleireacain, Deputy Mayor for Economic Policy, Planning & Strategy
10:00 am - 10:15 am	Break
10:15 am - 11:30 am	Plenary Session Accounting (Governmental) - 1.5 CH Speaker: John Hill, City of Detroit Chief Financial Officer
11:30 am - 1:00 pm	Luncheon Accounting (Governmental) -1.0 CH GNP Issues Faced in Canada Speaker: Mike Ferguson, Auditor General of Canada
1:00 pm - 2:15 pm	Financial and Reporting Roadmaps for Municipalities Accounting (Governmental) – 1.5 CH Speaker: Joe Kowalski, KPMG Partner Detroit Office Government and Not-For-Profit
2:15 pm - 3:30 pm	GASB Update Accounting (Governmental) – 1.5 Ch Speaker: Dean Mead, GASB
3:30 pm - 3:45 pm	Break
3:45 pm - 4:45 pm	Economic Development Accounting (Governmental) - 1.0 CH Speaker: Bill Bohde, Senior Vice President of Sales and Marketing Detroit Visitors and Convention Bureau
6:00 pm - 8:00 pm	Offsite Dinner
Saturday, March 28, 2015

7:00 am - 8:00 am	Saturday Breakfast with Research Roundtable Session Accounting (Governmental) - 1.0 CH Implementing CA/CM for Not-for-Profit Organizations Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark Stephen Kozlowski, Rutgers, The State University of New Jersey Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark Infrastructure Reporting and Pricing Uncertainty on Seasoned Municipal Bonds Rebecca Bloch, Fairfield University Justin Marlowe, University of Washington Dean Michael Mead, Governmental Accounting Standards Board Tilting at Windmills? The Quest to Improve Financial Reports of Indiana’s Local Governments Larita J. Killian, Indiana University– Purdue University Columbus
8:00 am - 9:15 am	Concurrent Sessions Session 1.01: Auditing - Governmental Auditing (Governmental) - 1.5 CH Moderator: Saleha B Khumawala, University of Houston Imitation Mediation: The Wilson Committee and the Travel of Efficiency Auditing. Clinton Free, University of New South Wales Vaughan S Radcliffe, University. of Western Ontario Mitchell Stein, University. of Western Ontario Discussant: Deniz A Appelbaum, Rutgers, The State University of New Jersey, Newark The Effect of State Regulation on School District Auditor Choice and Internal Control Reporting. Randal J Elder, Syracuse University Alfred Yebba, Syracuse University Discussant: Shawn Jacob Gordon, University of Illinois-Urbana-Champaign Geographic Proximity Between Municipalities and Auditors and Internal Control Reporting Kevin T. Rich, Marquette University Dennis M. Lopez, The University of Texas at San Antonio Discussant: John Kurpierz, Institute for Better Governance, SPC Session 102: Bond Markets and Participants Finance - 1.5 CH Moderator: Barry R. Marks, University of Houston–Clear Lake Investigating Private Information in the Public Sector: A Study of the Municipal Bond Rating Process Amanda Beck, The University of Alabama Peter M .Johnson, The University of Alabama, Tuscaloosa Linda M. Parsons, The University of Alabama, Tuscaloosa Discussant: Makila Major, University of Memphis Does Financial Advisor Quality Improve Liquidity and Issuer Benefits in Segmented Markets? Evidence from the Municipal Bond Market Kenneth Daniels, Virginia Commonwealth University Jack W. Dorminey, West Virginia University Brent Smith, Virginia Commonwealth University Jayaraman Vijayakumar, Virginia Commonwealth University Discussant: Robert J. Eger, Naval Postgraduate School The Economic Value of Rating Outlooks in the Municipal Securities Market Sharon Kioko, Syracuse University Craig L. Johnson, Indiana University Discussant: Julia Davidyan, University of Wisconsin–Whitewater
9:15 am - 10:30 am	CONCURRENT SESSIONS Session 2.01: Governmental Accounting Disclosures Accounting (Governmental) - 1.5 CH Moderator: Patricia Derrick, Drexel University GASB Statement No. 18 Revisited: The Relationship between Landfill Disclosure and Municipal Bond Costs Kathryn J. Jervis, University of Rhode Island Allan Graham, Zayed University Discussant: Randall L Kinnersley, Western Kentucky University Information Relevance of GASB-34 Financial Statements Sharon Kioko, Syracuse University Craig L. Johnson, Indiana University Discussant: Renee Flasher, Ball State University The Moderating Affect of Government Ownership on the Relationship between Corporate Governance Mechanisms and Voluntary Disclosure among Saudi PLCs Yaseen Al-Janadi, Qatar University Discussant: Kelly G. Noe, Stephen F. Austin State University Session 2.02: Teaching and Governance Regulatory Ethics - 1.5 CH Moderator: Ola Marie Smith, Western Michigan University Government Lobbying on Employer Pension Accounting and Reporting Mary S Stone, The University of Alabama Gregg Bell, The University of Alabama Discussant: Colleen M Boland, University of Wisconsin–Milwaukee How to Face Financial Reality: An Interdisciplinary Network Model of Local Governance Actors Ottalee H. Schiffel, Valparaiso University Ken Smith, Central Washington University, Des Moines John Kurpierz, Institute for Better Governance, SPC Discussant: Dara M. Marshall, Miami University Current State of Governmental/Not-for-Profit Accounting in Accounting Programs Barbara Jean Eide, University of Wisconsin–La Crosse Discussant: Mary Fischer, The University of Texas at Tyler
10:30 am - 11:00 am	Break
11:00 am - 12:15 pm	CONCURRENT SESSIONS Session 3.01: Understanding Financial Markets and Financial Condition Finance - 1.5 CH Moderator: Alan Keith Styles, California State University, San Marcos Municipal Accounting Restatements and Top Financial Manager Turnover Kevin T. Rich, Marquette University Jean Xueqing Zhang, Virginia Commonwealth University Discussant: Amanda Beck, The University of Alabama Does Timeliness of Financial Information Matter in the Governmental Sector? Chris Edmonds, The University of Alabama at Birmingham Jennifer Echols Edmonds, The University of Alabama at Birmingham Beth Y. Vermeer, University of Delaware Thomas E. Vermeer, University of Delaware Discussant: Tammy R. Waymire, Northern Illinois University A Preliminary Investigation of Fiscal Sustainability Reporting by the U.S. Government: Understandability and Usefulness Veronique Frucot, Christopher Newport University Discussant: Jordan Alleyne Rippy, The University of Alabama Session 3.02: Nonprofit Accounting Accounting - 1.5 CH Moderator: John D. Rossi, Moravian College Determinants of Nonprofit Lobby Expense Erica Harris, Rutgers, The State University of New Jersey, Camden Ryan D. Leece, The University of Alabama at Birmingham Daniel Gordon Neely, University of Wisconsin–Milwaukee Discussant: Marc Morris, Southern Illinois University Carbondale Public College and University Net Position; A Review of the Past Decade Mary Fischer, The University of Texas at Tyler Treba A. Marsh, Stephen F. Austin State University Discussant: Michelle Harding, The University of Tennessee Public Charity Status and Revenue Misreporting in the Not-for-Profit Sector Shawn Jacob Gordon, University of Illinois at Urbana–Champaign Anne Margaret Thompson, University of Illinois at Urbana–Champaign Discussant: Aleksandra B. Zimmerman, Case Western Reserve University
12:15 pm - 2:00pm	Lunch and Executive Committee Meeting

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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