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| Friday, April 1, 2016 | |
| 7:30am – 8:00am | Continental Breakfast for Doctoral/Early Scholar Consortium |
| 8:00am – 11:45am | Doctoral/Early Scholar Consortium |
| 12:00 pm – 1:30 pm | Lunch Accounting - 1.0 CH Discussion of Sustainability Assurance Initiatives Speakers: Michael Kraten, Associate Professor, Providence College Richard Kravitz, New York Society of CPAs |
| 1:45pm – 3:45pm | Paper Session 1: Critical/Institutional Research Regulatory Ethics - 2.0 CH Moderator: Pamela Roush, University of Central Florida "Sustainability" Reported and "Sustainability" Received: Disparate Narratives Marianne Bradford, North Carolina State University Julia B. Earp, North Carolina State University Paul F. Williams, North Carolina State University Discussant: Brian Shapiro, University of St. Thomas Duality in the Profession/State Relationship: Interactive Institutional Change in Ethics Codes Timothy J. Fogarty, Case Western Reserve University John T. Rigsby, Mississippi State University Discussant: Sue Ravenscroft, Iowa State University Exploring the Ideological Foundations of the Accounting Entity Concept Louella Moore, Washburn University Discussant: Richard Sathe, University of St. Thomas The Evolution of Bank Accounting during Financial Crises: A Comparison of Developing Country Crises with the United States Subprime Crisis Alejandro Hazera, University of Rhode Island Carmen Quirvan, University of Rhode Island Salvador Marin Hernandez, University of Murcia Anis Triki, University of Rhode Island Discussant: Jeffrey Reinking, University of Central Florida |
| 3:45pm – 4:15pm | Break |
| 4:15pm – 5:30pm | Paper Session 2: Labor Issues Accounting - 2.0 CH Moderator: Amy Hageman, Kansas State University Legitimacy Loss Contagion and Its Effects on Innocent Organizations: An Examination of Disclosure Behavior in Response to the Enron/Andersen Crisis Kimberly A. Zahller, University of Colorado Colorado Springs Robin W. Roberts, University of Central Florida Discussant: Cynthia Krom, Franklin and Marshall College Disclosure Strategies and Investor Reactions to Downsizing Announcements: A Legitimacy Perspective Emmanuelle Negre, University of Montpellier Marie-Anne Verdier, University of Toulouse Charles H. Cho, ESSEC Business School Discussant: Amy Hageman, Kansas State University Managers' Responses to Political Costs: An Examination of the Relationship between Narrative Impression Management and Earnings Management during Workforce Reductions Jennifer Boutant, University of Toulouse Marie-Anne Verdier, University of Toulouse Discussant: Robin Roberts, University of Central Florida Determinants of Distribution Decisions by Non-vested Employees: Does Employer's Pension Funding Matter? Julia Davidyan, University of Wisconsin–Whitewater Discussant: Maureen Frances Mascha, Purdue University Calumet |
| 6:00pm – 7:30pm | Reception and Research Forum Accounting - 1.5 CH Table 1: Determinants of Delay in Adopting the 2013 COSO Integrated Framework Noel Addy, Mississippi State University Nathan Berglund, Mississippi State University Accounting Standards Enforcement in an International Setting: Testing the Impact of Cultural, Religious, Political, and Legal Environment on National Regulatory Efforts Gary Kleinman, Montclair State University Betsy Lin, Montclair State University Rebecca Bloch, Fairfield University Table 2: The Myth of Protecting the Public Interest: The Case of the Missing Mandate in Federal Securities Laws Wm. Dennis Huber, Capella University How the Fifth Year Is Becoming the Minus-1 Year: What It Means for the Accountancy Profession and the Public Interest Richard S. Sathe, University of St. Thomas Table 3: Becoming What You Pretend to Be: Large Accounting Firm Advertising and the Death of Professionalism Timothy J. Fogarty, Case Western Reserve University Vaughan Radcliffe, Western University Brian P. Shapiro, University of St. Thomas A Highlight on the Possible Risk Associated with the One-Partner Audit Team Scenario Khalid Aledem, King Saud University Table 4: Quality of Service in the Public Sector: The Role of Incentive Systems Kazeem Akinyele, University of Central Florida Vicky Arnold, University of Central Florida Kristina Demek, University of Central Florida Yu Tian, University of Central Florida The U.S. National Debt, Federal Budgeting, and the Importance of Accounting Principles Robert Allen, The University of Utah Patrick Kelly, Providence College Table 5: The Impact of Linguistic Style in Management Discussion and Analysis on Stock Return Volatility Mohamed M. Talaib, Lincoln University The Effects of Tournament Incentive Contracts and Relative Performance Feedback on Task Effort, Learning Effort, and Performance George Lee, Simon Frasier University |
| Saturday, April 2, 2016 | |
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| 7:30am – 8:15am | Breakfast |
| 8:30am – 10:00am | General Session 1: Federal Deficit Accounting (Governmental) - 1.5 CH Speaker: Dr. Edward Kleinbard, University of Southern California Facilitators: Sue Ravenscroft, Iowa State University Paul F. Williams, North Carolina State University |
| 10:00am – 10:30am | Break |
| 10:15am – 12:00pm | Paper Session 3: Corporate Social Responsibility Accounting - 1.5 CH Moderator: Noel Addy, Mississippi State University Increasing the Relevance of Corporate Social Responsibility Reporting through Reporting Enhancements and Stakeholder-Centric Assurance Jonathan H. Grenier, Miami University Brian Ballou, Miami University James Bierstaker, Villanova University Dan L. Heitger, Miami University Discussant: Wioleta Olczak, University of Central Florida Annual Financial and Sustainability Reporting: Existence and/or Persistence of Information Consistency Maureen Frances Mascha, Purdue University Calumet Cathleen L. Miller, University of Michigan–Flint Discussant: Pat Kelly, Providence College Dual Class Shares and Corporate Social Responsibility Lois Mahoney, Eastern Michigan University Linda Thorne, York University Discussant: Dana Wallace, University of Central Florida |
| 12:00pm – 1:15pm | Lunch At the Crossroads – Centennial Reflections and the Future of the AAA Speaker: Audrey Gramling, AAA Council Chair, Colorado State University |
| 1:15pm – 1:30pm | Break |
| 1:30pm – 3:00pm | Paper Session 4: Critical Accounting Theory Regulatory Ethics - 1.5 CH Moderator: Charlie Cullinan, Bryant University Legitimacy, Auditors, and Advertising: The Auditor General of Ontario and the Government Advertising Act, 2004 Clinton Free, UNSW Australia Martin Persson, Western University Vaughan S. Radcliffe, Western University Mitchell J. Stein, Western University Discussant: Lisa Baudot, University of Central Florida Debunking the Myth of Shareholder Ownership of Companies: Some Implications for Corporate Governance and Financial Reporting Prem Sikka, University of Essex John Stittle, University of Essex Discussant: Paul Williams, North Carolina State University A Phenomenological Study of the Impact of FASB/PCC Changes on Small and Medium Private Companies Swarooparani Hurli, Indiana University–Purdue University Columbus Yibing Wang, Indiana University–Purdue University Columbus Larita Killian, Indiana University–Purdue University Columbus Discussant: Alejandro Hazera, University of Rhode Island |
| 3:00pm – 3:30pm | Break |
| 3:30pm – 5:15pm | Paper Session 5: Healthcare and Accountability Accounting - 1.5 CH Moderator: Nadra Pencle, University of Central Florida "Power Tends to Corrupt and Absolute Power Corrupts Absolutely": A Tale of Auditor Corruption Jared Koreff, University of Central Florida Steve Sutton, University of Central Florida Discussant: Prem Sikka, University of Essex Evaluating the Effectiveness of Government Mandated Performance Management Systems: A Field Experiment Fabienne Miller, Worcester Polytechnic Institute Justin Wang, Worcester Polytechnic Institute Discussant: Kazeem Akinyele, University of Central Florida Healthcare Quality and Hospital Financial Performance: Exploring the Role of Ownership and Locality Jindan Zhang, The University of Toledo Amal Said, The University of Toledo Discussant: Jared Koreff, University of Central Florida |
| 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.
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.