Search and/or Browse the Online Program Calendar
| Thursday, April 30, 2015 | |||||||||||||||
| 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
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| 6:30 pm-8:00 pm | Welcome Reception | ||||||||||||||
| Friday, May 1, 2015 | |||||||||||||||
| 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
| ||||||||||||||
| 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 | 1.01 Panel: Toward a Framework to Incorporating Big Data and Data Analytics in Accounting Curricula Panelists: Brian Greenberg, KPMG 1.02 Using Technology to Increase Student Engagement in the Accounting Classroom 1.03 Public Interest Intense Board Monitoring and Risky Corporate Investment—Evidence from the Financial Crisis Period The Effect of the Dodd-Frank Act on Corporate Whistleblowing The Psychological Contract and the Whistleblower 1.04 Financial Accounting and Reporting 1 An Empirical Examination of Mark-to-Market Accounting for Corporate Pension Plans Income Smoothing Practices of U.S. Banks in the Aftermath of the Financial Crisis of 2008 The Effects of Firms’ Information Environments on Analysts’ Herding Behavior 1.05 Gender Issues and Work Life Balance An Examination of Gender Differences in Accounting Students’ Values: A Longitudinal Study Does Sex Matter? Director Gender and Board Policies Meaning at Work: Expertise, Happiness, Job Satisfaction, and Retention for Employees in the Accounting Profession | ||||||||||||||
| 12:00 pm-1:30 pm | Lunch Update on FASB Activites | ||||||||||||||
| 1:30 pm-1:45 pm | Break | ||||||||||||||
| 1:45 pm-3:25 pm | 2.01 Panel: IMA Presents: An Overview of IMA Educator Programs and COSO Update Presenters: Lisa Beaudoin, IMA Director of Educational Partnerships 2.02 Panel: Perspectives of Audit Partners on Teaching and Research Panelists: Lori Kalic, Assurance Services Partner, McGladrey LLP 2.03 Consortium/Research Paper Sessions with Senior Researchers An Experimental Investigation of Auditor Professional Skepticism in Client Email Inquiries Making Crime Pay: Timing of External Whistleblowing 2.04 International Accounting SAP ® AG Pioneers the Future of Financial Reporting: Implementing IFRS-based XBRL Statements Deploying an IT Audit to Detect Accounting Frauds of Chinese Listed Corporations Fraud Triangle: Pressure, Opportunity, Rationalization, and the Level of Accounting Irregularities in Indonesia 2.05 Teaching, Learning and Curriculum 1 A Look Inside Action Research: Driving Reform in Accounting Education and Development of Accounting Educators Lecture Capturing Performance versus Perception The New World Order of Accounting Doctoral Education in the U.S. An Exploratory Study Utilizing Virtual Student Teams in the Auditing Class | ||||||||||||||
| 3:25 pm-3:55 pm | Ice Cream Social Break Personal Development - 0.5 CH Board 1: XBRL Hands-on Tagging Case Study Board 2: Data Analytics in the Accounting Classroom: A Multi- Disciplinary Approach Board 3: Experiential Sampling Study: Measuring and Improving the Daily Well-Being of Accounting Students Board 4: Making Accounting Interesting by Assignments that Connect It to Students’ Everyday Life Board 5: The Gift Card Project Board 6: Using Actual Products to Enhance Learning in Introductory Accounting Classes | ||||||||||||||
| 3:55 pm-5:35 pm | 3.01 How to Teach Professional Ethics 3.02 Help Shape the Future 3.03 Consortium/Research Paper Sessions with Senior Researchers (Archival) Market Response to Analyst Recommendation-Effect of IFRS Enforcement Intensity The Impact of Managerial Ability on Audit Fee and Audit Delay 3.04 Auditing 1 Does the Audit Market Price Big 4 Experience in Non-Big 4 Firms? Insider Ownership and the Demand for Audit Quality: Evidence from Dual-Class Firms The Effect of Controlling Ownership and the Role of Board of Commissioners and Audit Committee on Audit Quality The Impact of Auditing Standard No. 5 on Auditors’ Propensity to Issue Adverse Reports on Clients’ Internal Control 3.05 Potpourri Experimental Examination of Nonprofessional Investors’ Use of MD&A Disclosures What Do We Mean by Accounting Program Quality? A Decomposition of Accounting Faculty Opinions The Impact of Client Information Technology Capability on Audit Pricing Elements: Examining Risk, Complexity, and Size | ||||||||||||||
| 6:30 pm-8:30 pm | Dinner and Awards Ohio - Cauldron of Enterprise
| ||||||||||||||
| Saturday, May 2, 2015 | |||||||||||||||
| 7:00 am-7:45 am | Breakfast with Research Round Table Forum Table 1 Segment Disclosure Practices in Annual Reports and Associated Factors: The Case of Large European Listed Entities Perceptions of the Costs, Benefits, Impediments and Facilitators of IFRS Application in Central and Eastern Europe Table 2 Do Nonfinancial Measures Create Value? An Empirical Study of the Use of Nonfinancial Measures in Healthcare Lean Adoption: Antecedents and Performance Consequences Table 3 Evaluating the Impact of Independent Auditors’ Reliance on the Internal Audit Function on Reporting Quality and Investment Decisions Hypothetical Effects of a Volatile Stock Market on Retirees’ Investment Portfolios Understanding Forensic Accounting through Sherlock Holmes | ||||||||||||||
| 7:45 am-8:20 am | Business Meeting | ||||||||||||||
| 8:20 am-8:50 am | Plenary Session 3 Speaker: Bruce Behn | ||||||||||||||
| 8:50 am-9:05 am | Break | ||||||||||||||
| 9:05 am-10:45 am | 4.01 The Creativity Appetizer: Geniuses, Aha Moments, and Practicing Out of the Box Thinking 4.02 Crash Course on Flipping the Classroom: Everything You Need to Know 4.03 Consortium/Editors Panel Panelists: 4.04 Financial Accounting and Reporting 2 A Comparison of Graham and Piotroski Investment Models Using Accounting Information and Efficacy Measurement Audit Committee Reports, Voluntary Disclosure, and Accounting Quality The Sensitivity of the CDS Market to Financial Analysts’ Forecast Revisions Do Material Weaknesses in Information Technology-Related Internal Controls Affect Firms’ 8-K Filing Behavior? 4.05 Teaching, Learning and Curriculum 2 An Initiative for Recruiting Accounting Majors Identifying Red Flags in an Accounts Payable Environment: An Experiential Learning Exercise Teaching IFRS with a Professional e-Learning Training Program: Rationale, Techniques, and Student Perceptions XYZ Corporation—An Integrated Capital Budgeting Instructional Case | ||||||||||||||
| 10:45 am-11:15 am | Break | ||||||||||||||
| 11:15 am-12:30 pm | 5.01 Tools and Techniques for Optimizing Student Success in the Beginning Principles of Accounting Class through the Use of Electronic Course Tools Presenters: Lisa Khosh Granger, McGraw-Hill Education 5.02 What’s on the Exam?? Creating Independent Thinkers through Self-Directed Learning 5.03 Consortium/Master Teachers Panel Panelists: 5.04 Auditing 2 PCAOB Inspections and the Effect on Audit Pricing The Effect of Auditor Quality and Legislative Oversight on the Follow- Up of Audit Recommendation, and Audit Findings/Opinions Audit Fee Discounting for Non-Accelerated Filers in the Post-SOX Environment 5.05 Accounting History Accounting for Coal Miners in West Virginia Evidence about the Origins of U.S. Mutual Funds and Disclosure Failures Leading to the 1940 Investment Company Act The History and Development of Accounting and Disclosure of Charitable Organizations in the United States | ||||||||||||||
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.
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.
Search and/or Browse the Online Program Calendar
| Thursday, April 30, 2015 | |||||||||||||||
| 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 | |||||||||||||||
| 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
| ||||||||||||||
| 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 | 1.01 Panel: Toward a Framework to Incorporating Big Data and Data Analytics in Accounting Curricula Panelists: Brian Greenberg, KPMG 1.02 Using Technology to Increase Student Engagement in the Accounting Classroom 1.03 Public Interest Intense Board Monitoring and Risky Corporate Investment—Evidence from the Financial Crisis Period The Effect of the Dodd-Frank Act on Corporate Whistleblowing The Psychological Contract and the Whistleblower 1.04 Financial Accounting and Reporting 1 An Empirical Examination of Mark-to-Market Accounting for Corporate Pension Plans Income Smoothing Practices of U.S. Banks in the Aftermath of the Financial Crisis of 2008 The Effects of Firms’ Information Environments on Analysts’ Herding Behavior 1.05 Gender Issues and Work Life Balance An Examination of Gender Differences in Accounting Students’ Values: A Longitudinal Study Does Sex Matter? Director Gender and Board Policies Meaning at Work: Expertise, Happiness, Job Satisfaction, and Retention for Employees in the Accounting Profession | ||||||||||||||
| 12:00 pm-1:30 pm | Lunch Update on FASB Activites | ||||||||||||||
| 1:30 pm-1:45 pm | Break | ||||||||||||||
| 1:45 pm-3:25 pm | 2.01 Panel: IMA Presents: An Overview of IMA Educator Programs and COSO Update Presenters: Lisa Beaudoin, IMA Director of Educational Partnerships 2.02 Panel: Perspectives of Audit Partners on Teaching and Research Panelists: Lori Kalic, Assurance Services Partner, McGladrey LLP 2.03 Consortium/Research Paper Sessions with Senior Researchers An Experimental Investigation of Auditor Professional Skepticism in Client Email Inquiries Making Crime Pay: Timing of External Whistleblowing 2.04 International Accounting SAP ® AG Pioneers the Future of Financial Reporting: Implementing IFRS-based XBRL Statements Deploying an IT Audit to Detect Accounting Frauds of Chinese Listed Corporations Fraud Triangle: Pressure, Opportunity, Rationalization, and the Level of Accounting Irregularities in Indonesia 2.05 Teaching, Learning and Curriculum 1 A Look Inside Action Research: Driving Reform in Accounting Education and Development of Accounting Educators Lecture Capturing Performance versus Perception The New World Order of Accounting Doctoral Education in the U.S. An Exploratory Study Utilizing Virtual Student Teams in the Auditing Class | ||||||||||||||
| 3:25 pm-3:55 pm | Ice Cream Social Break Personal Development - 0.5 CH Board 1: XBRL Hands-on Tagging Case Study Board 2: Data Analytics in the Accounting Classroom: A Multi- Disciplinary Approach Board 3: Experiential Sampling Study: Measuring and Improving the Daily Well-Being of Accounting Students Board 4: Making Accounting Interesting by Assignments that Connect It to Students’ Everyday Life Board 5: The Gift Card Project Board 6: Using Actual Products to Enhance Learning in Introductory Accounting Classes | ||||||||||||||
| 3:55 pm-5:35 pm | 3.01 How to Teach Professional Ethics 3.02 Help Shape the Future 3.03 Consortium/Research Paper Sessions with Senior Researchers (Archival) Market Response to Analyst Recommendation-Effect of IFRS Enforcement Intensity The Impact of Managerial Ability on Audit Fee and Audit Delay 3.04 Auditing 1 Does the Audit Market Price Big 4 Experience in Non-Big 4 Firms? Insider Ownership and the Demand for Audit Quality: Evidence from Dual-Class Firms The Effect of Controlling Ownership and the Role of Board of Commissioners and Audit Committee on Audit Quality The Impact of Auditing Standard No. 5 on Auditors’ Propensity to Issue Adverse Reports on Clients’ Internal Control 3.05 Potpourri Experimental Examination of Nonprofessional Investors’ Use of MD&A Disclosures What Do We Mean by Accounting Program Quality? A Decomposition of Accounting Faculty Opinions The Impact of Client Information Technology Capability on Audit Pricing Elements: Examining Risk, Complexity, and Size | ||||||||||||||
| 6:30 pm-8:30 pm | Dinner and Awards Ohio - Cauldron of Enterprise
| ||||||||||||||
| Saturday, May 2, 2015 | |||||||||||||||
| 7:00 am-7:45 am | Breakfast with Research Round Table Forum Table 1 Segment Disclosure Practices in Annual Reports and Associated Factors: The Case of Large European Listed Entities Perceptions of the Costs, Benefits, Impediments and Facilitators of IFRS Application in Central and Eastern Europe Table 2 Do Nonfinancial Measures Create Value? An Empirical Study of the Use of Nonfinancial Measures in Healthcare Lean Adoption: Antecedents and Performance Consequences Table 3 Evaluating the Impact of Independent Auditors’ Reliance on the Internal Audit Function on Reporting Quality and Investment Decisions Hypothetical Effects of a Volatile Stock Market on Retirees’ Investment Portfolios Understanding Forensic Accounting through Sherlock Holmes | ||||||||||||||
| 7:45 am-8:20 am | Business Meeting | ||||||||||||||
| 8:20 am-8:50 am | Plenary Session 3 Speaker: Bruce Behn | ||||||||||||||
| 8:50 am-9:05 am | Break | ||||||||||||||
| 9:05 am-10:45 am | 4.01 The Creativity Appetizer: Geniuses, Aha Moments, and Practicing Out of the Box Thinking 4.02 Crash Course on Flipping the Classroom: Everything You Need to Know 4.03 Consortium/Editors Panel Panelists: 4.04 Financial Accounting and Reporting 2 A Comparison of Graham and Piotroski Investment Models Using Accounting Information and Efficacy Measurement Audit Committee Reports, Voluntary Disclosure, and Accounting Quality The Sensitivity of the CDS Market to Financial Analysts’ Forecast Revisions Do Material Weaknesses in Information Technology-Related Internal Controls Affect Firms’ 8-K Filing Behavior? 4.05 Teaching, Learning and Curriculum 2 An Initiative for Recruiting Accounting Majors Identifying Red Flags in an Accounts Payable Environment: An Experiential Learning Exercise Teaching IFRS with a Professional e-Learning Training Program: Rationale, Techniques, and Student Perceptions XYZ Corporation—An Integrated Capital Budgeting Instructional Case | ||||||||||||||
| 10:45 am-11:15 am | Break | ||||||||||||||
| 11:15 am-12:30 pm | 5.01 Tools and Techniques for Optimizing Student Success in the Beginning Principles of Accounting Class through the Use of Electronic Course Tools Presenters: Lisa Khosh Granger, McGraw-Hill Education 5.02 What’s on the Exam?? Creating Independent Thinkers through Self-Directed Learning 5.03 Consortium/Master Teachers Panel Panelists: 5.04 Auditing 2 PCAOB Inspections and the Effect on Audit Pricing The Effect of Auditor Quality and Legislative Oversight on the Follow- Up of Audit Recommendation, and Audit Findings/Opinions Audit Fee Discounting for Non-Accelerated Filers in the Post-SOX Environment 5.05 Accounting History Accounting for Coal Miners in West Virginia Evidence about the Origins of U.S. Mutual Funds and Disclosure Failures Leading to the 1940 Investment Company Act The History and Development of Accounting and Disclosure of Charitable Organizations in the United States | ||||||||||||||
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.
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.