Thursday, April 30, 2015 |
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2:30 pm-4:30 pm | Parker Hannifin Plant Tour and Presentation Accounting-1.0 CH |
4:00 pm-8:00 pm | Table Top Displays |
6:30 pm-8:00 pm | Welcome Reception |
Friday, May 1, 2015 |
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7:00 am-4:00 pm | Table Top Displays |
7:00 am-8:00 am | Breakfast |
8:00 am-8:10 am | President’s Welcome and Introduction to Plenary Speakers Speaker: Larry Parker, Case Western Reserve University |
8:10 am-9:05 am | Plenary Session 1 Professional Issues Update Accounting - 1.0 CH Speaker: Scott Wiley, Ohio State Society of CPA’s |
9:05 am-9:15 am | Break |
9:15 am-10:15 am | Plenary Session 2 Room Behind the Great and Powerful Wizard: How Big Data is Re-Shaping Hollywood and Our Culture Personal Development - 1.0 CH Speaker: Ruth McCartney |
10:15 am-10:45 am | Break |
10:45 am-12:00 pm | Concurrent Sessions 1.01 Panel: Toward a Framework to Incorporating Big Data and Data Analytics in Accounting Curricula Personal Development - 1.5 CH Panelists: Brian Greenberg, KPMG Bruce K. Behn, The University of Tennessee Shane Kenney, PwC 1.02 Using Technology to Increase Student Engagement in the Accounting Classroom Specialized Knowledge and Applications - 1.5 CH Presenter: Markus Ahrens, St. Louis Community College 1.03 Public Interest Accounting - 1.5 CH Moderator: Susan S. Lightle, Wright State University Intense Board Monitoring and Risky Corporate Investment—Evidence from the Financial Crisis Period Jing Wang, Kent State University Discussant: David M. Bukovinsky, Wright State University The Effect of the Dodd-Frank Act on Corporate Whistleblowing Aaron Wilson, Ohio University Discussant: Jill Cadotte, Case Western Reserve University The Psychological Contract and the Whistleblower Andrea Scheetz, Case Western Reserve University Discussant: Jing Wang, Kent State University 1.04 Financial Accounting and Reporting 1 Accounting - 1.5 CH Moderator: Laura K. Rickett, Cleveland State University An Empirical Examination of Mark-to-Market Accounting for Corporate Pension Plans Tim Eaton, Miami University Qing Burke, Miami University Po-Chang Chen, Miami University Discussant: Fangjun Sang, Kent State University Income Smoothing Practices of U.S. Banks in the Aftermath of the Financial Crisis of 2008 Burak Dolar, Western Washington University Discussant: Arno Forst, Kent State University The Effects of Firms’ Information Environments on Analysts’ Herding Behavior Todd Palmer White, The University of New Mexico Ryan Leece, The University of Alabama at Birmingham Discussant: Albert L. Nagy, John Carroll University 1.05 Gender Issues and Work Life Balance Accounting - 1.5 CH Moderator: Jan Ellen Eighme, Miami University An Examination of Gender Differences in Accounting Students’ Values: A Longitudinal Study Lynn Bible, Fayetteville State University Hani Tadros, Fayetteville State University Discussant: Avinash Arya, William Paterson University of New Jersey Does Sex Matter? Director Gender and Board Policies Mai Dao, The University of Toledo Veena Looknanan Brown, University of Wisconsin-Milwaukee Hung-Chia Scott Hsu, University of Wisconsin-Milwaukee Discussant: Aleksandra B. Zimmerman, Case Western Reserve University Meaning at Work: Expertise, Happiness, Job Satisfaction, and Retention for Employees in the Accounting Profession Marsha M. Huber, Youngstown State University David Law, Youngstown State University Margaret Kern, The University of Melbourne Wei Wang, University of Central Florida Discussant: Mary Sasmaz, Case Western Reserve University |
12:00 pm-1:30 pm | Lunch Update on FASB Activites Accounting - 1.0 CH Speaker: R. Harold Schroeder, FASB |
1:30 pm-1:45 pm | Break |
1:45 pm-3:25 pm | Concurrent Sessions 2.01 Panel: IMA Presents: An Overview of IMA Educator Programs and COSO Update Specialized Knowledge and Applications - 2.0 CH Presenters: Lisa Beaudoin, IMA Director of Educational Partnerships Sandra Richtermeyer, Xavier University 2.02 Panel: Perspectives of Audit Partners on Teaching and Research Personal Development - 2.0 CH Moderator: Benjamin Hoffman, Kent State University Panelists: Lori Kalic, Assurance Services Partner, McGladrey LLP Jim Keeslar, BCG & Company Danielle J. Kimmell, Bober Markey Fedorovich Michael Pratt, Assurance Partner, PwC Gino Scipione, Audit Partner, Grant Thornton 2.03 Consortium/Research Paper Sessions with Senior Researchers Accounting - 2.0 CH Moderator: Natalia Maksimovna Mintchik, University of Cincinnati An Experimental Investigation of Auditor Professional Skepticism in Client Email Inquiries Aleksandra B. Zimmerman, Case Western Reserve University Discussant: Albert L. Nagy, John Carroll University Making Crime Pay: Timing of External Whistleblowing Andrea Scheetz, Case Western Reserve University Joseph Wall, Case Western Reserve University Discussant: Wei Li, Kent State University 2.04 International Accounting Accounting - 2.0 CH Moderator: Qing Burke, Miami University SAP ® AG Pioneers the Future of Financial Reporting: Implementing IFRS-based XBRL Statements Mark A. Holtzblatt, Cleveland State University Kristine M. Brands, Regis University Discussant: Renee M. Castrigano, Gannon University Deploying an IT Audit to Detect Accounting Frauds of Chinese Listed Corporations Yue Qi, Nankai University Xiaofeng Peng, The University of Toledo Discussant: Jan Ellen Eighme, Miami University Fraud Triangle: Pressure, Opportunity, Rationalization, and the Level of Accounting Irregularities in Indonesia Aditya Prayatna, Universitas Indonesia Fitriany Abdul Mutholib, Universitas Indonesia Discussant: Paris Liu 2.05 Teaching, Learning and Curriculum 1 Accounting - 2.0 CH Moderator: Frances Ann Stott, Bowling Green State University A Look Inside Action Research: Driving Reform in Accounting Education and Development of Accounting Educators Susan M. Curtis, University of Illinois at Urbana-Champaign Discussant: Gerald P. Weinstein, John Carroll University Lecture Capturing Performance versus Perception Husam Aldamen, Qatar University Rajab Al-Esmail, Qatar University Janice Hollindale, Bond University Discussant: Cheryl Langford Prachyl, University of Dallas The New World Order of Accounting Doctoral Education in the U.S. Timothy J. Fogarty, Case Western Reserve University Discussant: Marsha M. Huber, Youngstown State University An Exploratory Study Utilizing Virtual Student Teams in the Auditing Class Heidi H. Meier, Cleveland State University Deborah Smith, Cleveland State University Tracy Porter, Cleveland State University Discussant: Neel Kamal Purohit, S. S. Jain Subodh P. G. College |
3:25 pm-3:55 pm | Ice Cream Social Break Sponsored by Personal Development - 0.5 CH Board 1: XBRL Hands-on Tagging Case Study Kristine Brands, Regis University Board 2: Data Analytics in the Accounting Classroom: A Multi- Disciplinary Approach Frank Klaus, Cleveland State University Board 3: Experiential Sampling Study: Measuring and Improving the Daily Well-Being of Accounting Students Marsha Huber, Youngstown State University Board 4: Making Accounting Interesting by Assignments that Connect It to Students’ Everyday Life Avinash Arya William, William Paterson University of New Jersey Board 5: The Gift Card Project Kenyal McGee, Central State University Board 6: Using Actual Products to Enhance Learning in Introductory Accounting Classes John E. Dexter, Edinboro University of Pennsylvania |
3:55 pm-5:35 pm | Concurrent Sessions 3.01 How to Teach Professional Ethics Behavioral Ethics - 2.0 CH Presenters: Wallace R. Wood, University of Cincinnati Andy Garcia, Bowling Green University 3.02 Help Shape the Future Personal Development - 2.0 CH Presenters: Karen W. Braun, Case Western Reserve University R. Drew Sellers, Kent State University 3.03 Consortium/Research Paper Sessions with Senior Researchers (Archival) Accounting - 2.0 CH Moderator: David M. Stott, Bowling Green State University Market Response to Analyst Recommendation-Effect of IFRS Enforcement Intensity Jing Wang, Kent State University Discussant: Bruce K. Behn, The University of Tennessee The Impact of Managerial Ability on Audit Fee and Audit Delay Nancy Kangogo, Kent State University Discussant: Hassan Hassab-Elnaby, The University of Toledo 3.04 Auditing 1 Auditing - 2.0 CH Moderator: Heidi H. Meier, Cleveland State University Does the Audit Market Price Big 4 Experience in Non-Big 4 Firms? Aleksandra B. Zimmerman, Case Western Reserve University Discussant: Mai Dao, The University of Toledo Insider Ownership and the Demand for Audit Quality: Evidence from Dual-Class Firms Arno Forst, Kent State University Barry R. Hettler, Kent State University Discussant: Natalia Maksimovna Mintchik, University of Cincinnati The Effect of Controlling Ownership and the Role of Board of Commissioners and Audit Committee on Audit Quality Vidyata Annisa, Universitas Indonesia Vera Diyanti, Universitas Indonesia Ratna Wardhani, Universitas Indonesia Discussant: Kevin F. Brown, Wright State University The Impact of Auditing Standard No. 5 on Auditors’ Propensity to Issue Adverse Reports on Clients’ Internal Control Jagan Krishnan, Temple University Jayanthi Krishnan, Temple University HakJoon Song, University of Akron Discussant: Burak Dolar, Western Washington University 3.05 Potpourri Accounting - 2.0 CH Moderator: Heidi Tribunella, University of Rochester Experimental Examination of Nonprofessional Investors’ Use of MD&A Disclosures Wei Li, Kent State University Bernard Wong-On-Wing, Washington State University Tai Fan, Southwest University for Nationalities Discussant: Andrea Scheetz, Case Western Reserve University What Do We Mean by Accounting Program Quality? A Decomposition of Accounting Faculty Opinions Aleksandra B. Zimmerman, Case Western Reserve University Timothy J. Fogarty, Case Western Reserve University Vernon J. Richardson, University of Arkansas Discussant: David M. Stott, Bowling Green State University The Impact of Client Information Technology Capability on Audit Pricing Elements: Examining Risk, Complexity, and Size Benjamin Hoffman, Kent State University R. Drew Sellers, Kent State University Justyna Skomra, Kent State University Discussant: Xiaofeng Peng, The University of Toledo |
6:30 pm-8:30 pm | Dinner and Awards Ohio - Cauldron of Enterprise Personal Development - 1.0 CH Speaker: Russ Warren, Senior Vice President, EdgePoint |
Saturday, May 2, 2015 |
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7:00 am-7:45 am | Breakfast with Research Round Table Forum Accounting - 0.5 CH Table 1 Dialogue Session Facilitator: Arno Forst, Kent State University Segment Disclosure Practices in Annual Reports and Associated Factors: The Case of Large European Listed Entities Nadia Albu, The Bucharest University of Economic Studies Perceptions of the Costs, Benefits, Impediments and Facilitators of IFRS Application in Central and Eastern Europe Catalin Albu, The Bucharest University of Economic Studies Table 2 Dialogue Session Facilitator: Shunlan Fang, Kent State University Do Nonfinancial Measures Create Value? An Empirical Study of the Use of Nonfinancial Measures in Healthcare Jindan Zhang, The University of Toledo Lean Adoption: Antecedents and Performance Consequences Huilan Zhang, The University of Toledo Table 3 Dialogue Session Facilitator: Drew Seller, Kent State University Evaluating the Impact of Independent Auditors’ Reliance on the Internal Audit Function on Reporting Quality and Investment Decisions Kenyal McGee, Central State University Hypothetical Effects of a Volatile Stock Market on Retirees’ Investment Portfolios David Nugent, Slippery Rock University Understanding Forensic Accounting through Sherlock Holmes Thomas Tribunella, SUNY at Oswego Heidi Tribunella, University of Rochester |
7:45 am-8:20 am | Business Meeting |
8:20 am-8:50 am | Plenary Session 3 Speaker: Bruce Behn AAA President-Elect for 2015-16 Building a Bridge to Our Future |
8:50 am-9:05 am | Break |
9:05 am-10:45 am | Concurrent Sessions 4.01 The Creativity Appetizer: Geniuses, Aha Moments, and Practicing Out of the Box Thinking Personal Development - 2.0 CH Presenter: Marsha M. Huber, Youngstown State University 4.02 Crash Course on Flipping the Classroom: Everything You Need to Know Personal Development - 2.0 CH Presenters: Markus Ahrens, St. Louis Community College Tracie Lynn Nobles, Austin Community College 4.03 Consortium/Editors Panel Personal Development - 2.0 CH Moderator: Akhilesh Chandra, The University of Akron Panelists: Bruce K. Behn, The University of Tennessee Robert K. Larson, University of Cincinnati Gary John Previts, Case Western Reserve University Donna Lee Street, University of Dayton 4.04 Financial Accounting and Reporting 2 Accounting - 2.0 CH Moderator: Arno Forst, Kent State University A Comparison of Graham and Piotroski Investment Models Using Accounting Information and Efficacy Measurement Nusrat Jahan, The University of Akron John J. Cheh, The University of Akron Il-Woon Kim, The University of Akron Discussant: Qing Burke, Miami University Audit Committee Reports, Voluntary Disclosure, and Accounting Quality X. Gloria Liu, John Carroll University Discussant: Laura K. Rickett, Cleveland State University The Sensitivity of the CDS Market to Financial Analysts’ Forecast Revisions Pervaiz Alam, Kent State University Xiaoling Pu, Kent State University Barry R. Hettler, Kent State University Discussant: Todd Palmer White, The University of New Mexico Do Material Weaknesses in Information Technology-Related Internal Controls Affect Firms’ 8-K Filing Behavior? Anthony Dewayne Holder, The University of Toledo Khondkar E. Karim, University of Massachusetts Lowell Karen Lin, University of Massachusetts Lowell Robert E. Pinsker, Florida Atlantic University Discussant: Wallace R. Wood, University of Cincinnati 4.05 Teaching, Learning and Curriculum 2 Accounting - 2.0 CH Moderator: Gerald P. Weinstein, John Carroll University An Initiative for Recruiting Accounting Majors Brandon C. Yanak, Wright State University Kevin F. Brown, Wright State University Discussant: Susan M. Curtis, University of Illinois at Urbana- Champaign Identifying Red Flags in an Accounts Payable Environment: An Experiential Learning Exercise Cheryl Langford Prachyl, University of Dallas Liz Mulig, University of Dallas Donald R. Burg, Independent Consultant in Fraud Prevention and Detection Discussant: Gregory A. Jonas, Case Western Reserve University Teaching IFRS with a Professional e-Learning Training Program: Rationale, Techniques, and Student Perceptions Mark A. Holtzblatt, Cleveland State University Husam A. Abu-Khadra, Roosevelt University Discussant: Donald McFall, Hiram College XYZ Corporation—An Integrated Capital Budgeting Instructional Case David E. Stout, Youngstown State University Raymond J. Shaffer, Youngstown State University Jeremy T. Schwartz, Youngstown State University Discussant: Heidi Tribunella, University of Rochester |
10:45 am-11:15 am | Break |
11:15 am-12:30 pm | Concurrent Sessions 5.01 Tools and Techniques for Optimizing Student Success in the Beginning Principles of Accounting Class through the Use of Electronic Course Tools Accounting - 1.5 CH Presenters: Lisa Khosh Granger, McGraw-Hill Education Frank M. Klaus, Cleveland State University Caryn L. Lanzo, Cleveland State University Lynda Sax, Pearson Higher Education Marnie A. Grabowski, Cengage Learning 5.02 What’s on the Exam?? Creating Independent Thinkers through Self-Directed Learning Personal Development - 1.5 CH Presenter: Tracie Lynn Nobles, Austin Community College 5.03 Consortium/Master Teachers Panel Personal Development - 1.5 CH Moderator: Anthony Dewayne Holder, The University of Toledo Panelists: Karen W. Braun, Case Western Reserve University Tim Eaton, Miami University Gregory A. Jonas, Case Western Reserve University Sandra Richtermeyer, Xavier University 5.04 Auditing 2 Auditing - 1.5 CH Moderator: Wallace R. Wood, University of Cincinnati PCAOB Inspections and the Effect on Audit Pricing Laura K. Rickett, Cleveland State University Pervaiz Alam, Kent State University Discussant: Natalia Mintchik, University of Cincinnati The Effect of Auditor Quality and Legislative Oversight on the Follow- Up of Audit Recommendation, and Audit Findings/Opinions Dyah Setyaningrum, Universitas Indonesia Dwi Martani, Universitas Indonesia Discussant: Thomas James Tribunella, SUNY at Oswego Audit Fee Discounting for Non-Accelerated Filers in the Post-SOX Environment Benjamin Hoffman, Kent State University Albert L. Nagy, John Carroll University Discussant: HakJoon Song, The University of Akron 5.05 Accounting History Accounting - 1.5 CH Moderator: Gary John Previts, Case Western Reserve University Accounting for Coal Miners in West Virginia Robert Russ, Northern Kentucky University Discussant: Timothy J. Fogarty, Case Western Reserve University Evidence about the Origins of U.S. Mutual Funds and Disclosure Failures Leading to the 1940 Investment Company Act Jill Cadotte, Case Western Reserve University Discussant: Timothy J. Fogarty, Case Western Reserve University The History and Development of Accounting and Disclosure of Charitable Organizations in the United States Mary Sasmaz, Case Western Reserve University Discussant: Timothy J. Fogarty, Case Western Reserve University |