Program | American Accounting Association

Preliminary Agenda

Friday, October 28, 2016

7:00 pm – 8:00 pm	Reception

Saturday, October 29, 2016

7:00 am – 8:00 am	Breakfast
8:00 am – 8:30 am	Welcome Speakers: Dereck Barr-Pulliam, University of Wisconsin–Madison Stephani Mason, DePaul University

8:00 am – 9:30 am	NASBA Research Forum Accounting - 1.0 CH

	NASBA Update Speaker: Jeannette Faber, NASBA The Impact of Accreditation on CPA Performance: An Examination of Gender and Race Adrian Mayse, Howard University Kayla Booker, Rhodes College An Exploratory Study of the Perceptions of Factors Addecting the CPA Exam Passing Rate Carmen Belen-Rios Figueroa, University of Puerto Rico, Rio Piedras Rogelio J. Cardona, University of Puerto Rico, Rio Piedras Karen Castro-Gonzalez, University of Puerto Rico, Rio Piedras

9:30 am – 10:15 am	KPMG Research Tools Accounting - 0.5 CH Speaker: Bette Kozlowski, Director of Faculty Relations, KPMG Introduction: Dereck Barr-Pulliam, University of Wisconsin–Madison

10:15 am – 10:30 am	Break

10:30 am – 11:15 am	Financial Accounting Foundation Update Accounting - 0.5 CH Speaker: Teresea S. Polley, President and Chief Executive Officer, Financial Accounting Foundation Introduction: Stephani Mason, DePaul University
11:15 am – 12:45 pm	Concurrent Sessions

	Session 1.01: Diversity Accounting - 1.5 CH The Importance of Georgia's HBCU's to the Educational Attainment of African Americans Including Their Significance in Providing Accounting Education Darlene Booth-Bell, Coastal Carolina University Aisha G. Meeks, Dalton State University Kristen E. Brody, Bowie State University Diversity and Inclusion: A View of the Top Satina V. Williams, Brooklyn College–CUNY University-Level Recruiting and Black Underrepresentation in the Auditing Profession Paul E. Madsen, University of Florida Andrew Bird, Carnegie Mellon University Chan Li, University of Pittsburgh Thomas Ruchti, Carnegie Mellon University Session 1.02: Corporate Social Responsibility Accounting - 1.5 CH Corporate Social Responsibility and Capital Allocation Efficency Avishek Bhandari, Florida Atlantic University David Javakhadze, Florida Atlantic University Impact of Corporate Social Responsibility Activities on Analyst's Behavior Avishek Bhandari, Florida Atlantic University Mark Kohlbeck, Florida Atlantic University Strategic Cost Management: A Framework for the Adoption, Maintenance, and Use of Public Sector Sustainability Development Ouadie Akaaboune, SUNY at New Paltz Royce Burnett, Southern Illinois University Carbondale Assayd Al-Wreiket, Briar Cliff University
12:45 pm – 2:00 pm	Lunch Sponsored by KPMG Accounting - 1.0 CH Speaker: Victor M. Lorenzo Introduction, Dereck Barr-Pulliam, University of Wisconsin–Madison

2:15 pm – 3:45 pm	Concurrent Sessions

	Session 2.01: Education Accounting - 1.5 CH Empirical Evidence on the Validity of Using Self-Reported GPA as a Proxy Measure of Actual GPA Among Accounting Research Subjects Robert Marley, The University of Tampa Steven M. Platau, The University of Tampa The Effect of Pedagogy and Motivation on Learning Outcomes in Introductory Accounting Courses Nelson U. Alino, Quinnipiac University Matthew Maron, Quinnipiac University Impact of Stereotype Threat Upon Ethnic Minority Entry to the Accounting Major Brandis Philips, North Carolina Agricultural and Technical State University

	Session 2.02: Audit Accounting - 1.5 CH Auditor-Client Geographic Proximity and Earnings Announcement Timeliness Bei Dong, University of South Florida CEO Turnover following First-time Going Concern Opinions Maia J. Farkas, California State University, San Marcos Dahlia M. Robinson, University of South Florida Michael Robinson, The University of Tampa Do an Internal Control Opinion and Auditor Independence Clarification Matter? Botao Chen, University of Maryland Eastern Shore Quintin Booker, Jackson State University

	Session 2.03 Financial Accounting - 1.5 CH It Is Not Only What You Know, It Is Also Who You Know: CEO Network Connections and Financial Reporting Quality Babak Mammadov, Florida Atlantic University Avishek Bandari, Florida Atlantic University Maya A. Thevenot, Florida Atlantic University Austin Shelton, Florida Atlantic University Managing Downward to Beat: The Importance of Performance Benchmarks when Reporting Negative Discretionary Accruals Ranier Michael Robinson, The University of Alabama Emily Sokolosky, The University of Alabama Anne Ping Wu, The University of Alabama Corporate Governance and Total Executive Compensation in Clawback Adopted Companies Stephanie Ross, The University of Texas at San Antonio

3:45 pm – 4:00 pm	Break

4:00 pm – 5:30 pm	Concurrent Sessions

	Session 3.01: Diversity Accounting - 1.5 CH Is the Accounting Profession Really Committed to Diversity with Respect to the African-American Community? Evelyn McDowell, Rider university Women on Boards and Firm Performance in Egypt: The Market Does Not Discriminate Angie M. A. Zaher, American University in Cairo Dina Zaher, University of Houston–Clear Lake Effect of Board Gender Diversity on Firm Risk, Financial Performance, and Institutions' Ownership Preferences Jodonnis Rodriguez, Eastern Michigan University Session 3.02: Audit Accounting - 1.5 CH More is More: Does Increased External Auditor Coordination Influence Internal Auditor Effort? Porschia Nkansa, California State University, Los Angeles PCAOB Inspections: Entity-Level versus Application-Level Control Weaknesses Diane Janvrin, Iowa State University Maureen Francis Mascha, Purdue University Calumet Melvin Lamboy Ruiz, Iowa State University How Does Auditor Sampling Methodology Affect Audit Assurance and Audit Liability? Kerri-Ann Sanderson, Bentley University Dereck Barr-Pulliam, University of Wisconsin–Madison Helen Brown-Liburd, Rutgers, The State University of New Jersey, New Brunswick

	Session 3.03: Financial Accounting - 1.5 CH The Impact of Executive Inside Debt on Sell-Side Financial Analyst Forecast Characteristics Babak Mammadov, Florida Atlantic University Maya A. Thevenot, Florida Atlantic University Avishek Bhandari, Florida Atlantic University The Invisible Hand: Corporate Culture and its Implications for Earnings Management Maya A. Thevenot, Florida Atlantic University The Deferred Tax Valuation Allowance and Loan Terms Mikael Bergbrant, St. Johns University Delroy Hunter, University of South Florida Henock Louis, The Pennsylvania State University Dahlia M. Robinson, The University of Alabama
6:30 pm – 8:00 pm	Reception

Sunday, October 30, 2016

7:00 am – 8:15 am	Breakfast with the Doctoral Students Accounting - 1.0 CH

8:15 am – 8:45 am	Imagining Our Future: Envisioning Our Second Century Accounting - 0.5 CH Speaker: Mark Dawkins, AAA Council President, University of North Florida Introduction: Maria T. Caban-Garcia, Diversity Section President
9:45 am – 10:00 am	Break
9:45 am – 10:00 am	Break
8:45 am – 9:45 am	AICPA Plenary Session Accounting - 1.0 CH Speaker: Kimberly N. Ellison-Taylor, American Institute of CPA's Board of Directors Introduction: Dereck Barr-Pulliam, University of Wisconsin–Madison
10:00 am – 11:15 am	Doctoral Student Road Paper Pitches Accounting - 1.5 CH Effects of Distrust Prompts and Documentation Requirements on Inspector's Behavior, Auditors Responses, and Audit Quality: An Interactive Experiment Brent A. Garza, University of Illinois at Urbana–Champaign The Charter School Industry: Is the Current Reporting Model Appropriate? Chevonne Alston, The University of Mississippi The Effectiveness and Potential Unintended Consequences of Caps on Municipal Taxation and Expenditures Wilson Rose, Rutgers, The State University of New Jersey The Impact of Tax Return Regulation on Financial Statement Tax Disclosure Quality Michelle Harding, The University of Tennessee

11:15 am – 12:15 pm	Diversity Research Plenary Session Accounting - 1.0 CH Speaker: Petra Robinson, Louisiana State University Introduction: Stephani Mason, DePaul University

12:15 pm – 12:30 pm	Adjourn Conference/Lunch

12:30 pm – 1:30 pm	Business 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.

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.