| Thursday, April 7, 2016 |
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| 1:15 pm – 4:00 pm | | Optional Tour: The Federal Bank of Cleveland |
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| 4:00 pm – 8:00 pm | | Table Top Displays |
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| 4:30 pm – 6:00 pm | | Professional Issues Forum
Accounting - 1.5 CH
Moderator: Jerry Weinstein, John Carroll University
Panelists: John E. Patterson, Executive Director, Accountancy Board of Ohio
Scott Wiley, President and CEO, Ohio Society of CPAs |
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| 6:30 pm – 8:00 pm | | Welcome Reception |
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| Friday, April 8, 2016 |
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| 7:00 am – 8:00 am | | Breakfast with Table Top Displays AICPA, Becker, Capsim, OSCPA, Roger CPA Review , Wiley |
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| 7:00 am – 8:00 am | | Continental Breakfast |
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| 8:00 am – 8:10 am | | President's Welcome and Introduction to Plenary Speakers
Speaker: David M. Stott, Bowling Green State University |
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| 8:00 am – 9:05 am | | Plenary Session 1: Growing a Prosperous Society through Accounting: The AAA Centers
Specialized Knowledge and Applications - 1.0 CH
Speaker: Susan Crosson, Director for the Center of Advancing Accounting in Education |
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| 9:05 am – 9:15 am | | Break |
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| 9:15 am – 10:15 am | | Plenary Session 2: Perspectives on High-Quality Teaching
Specialized Knowledge and Applications - 1.0 CH
Speaker: Joe Hoyle, University of Richmond |
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| 10:15 am – 10:45 am | | Break |
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| 10:45 am – 12:00 pm | | Concurrent Sessions Session 1.01: Developing Critical Thinkers in First-Year Accounting Classes
Accounting - 1.5 CH
Speakers: Barry Palatnik, Stockton University
Jean Abbott, Stockton University
Session 1.02: Q&A with the AAA Center Directors: Growing a Prosperous Society through Accounting
Specialized Knowledge and Applications - 1.5 CH
Speaker: Susan Crosson, Director for the Center of Advancing Accounting in Education
Session 1.03: Panel—Technology and Big Data in Auditing/AIS: Practice and Academic Perspectives
Personal Development - 1.5 CH
Moderator: Benjamin Hoffman, Kent State University
Panelists: Lori Kalic, RSM US LLP
Karl J. Busch, EY
Jennifer Morgan, PricewaterhouseCoopers
Dale Stoel, Miami University
Session 1.04: Research Paper Session—Auditing and AIS
Auditing - 1.5 CH
Moderator: Sandy Richtermeyer, Xavier University
The Impact of Revolving Door Practice and Revolving Door Policy on Nonprofessional Investors' Perceptions of Auditor Independence
Reginald Wilson, University of Southern Mississippi
Discussant: Steven Flynn, Thomas More College
XBRL Adoption and the Demand for Financial Statements
Jie Zhou, University of Singapore
Discussant: Renee Flasher, Ball State University
Self-Regulatory Peer Review as a Mechanism for Audit Quality: A Synthesis of the Literature
Barbara Apostolou, West Virginia University
Alan Reinstein, Wayne State University
Discussant: John Keyser, Case Western Reserve University
Session 1.05: Consortium Introduction and Icebreaker with Faculty-In-Residence
Personal Development - 1.5 CH
Speaker: Brian Mittendorf, The Ohio State University
Faculty-in-Residence:
Eric Marinich, Miami University
Brian Mittendorf, The Ohio State University
Karen Sedatole, Michigan State University
Dave Williams, The Ohio State University
Rick Young, The Ohio State University |
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| 12:00 pm – 1:30 pm | | Lunch
Professional Issues Update
Speaker: Scott Wiley, President & CEO, Ohio State Society of CPAs |
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| 1:30 pm – 1:45 pm | | Break |
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| 1:45 pm – 3:25 pm | | Concurrent Sessions Session 2.01: Use of Business Simulation in Undergraduate Managerial Accounting Principles Courses
Accounting - 2.0 CH
Speakers: Brian Rohrs, Bowling Green State University
James Zeigler, Bowling Green State University
Session 2.02: Sharing Best Teaching Practices Panel
Specialized Knowledge and Applications - 2.0 CH
Moderator: Karen W. Braun, Case Western Reserve University
Panelists:
Jill Cadotte, Case Western Reserve University
Fred Coleman, Bowling Green State University
M. Paulina Kassawat, Youngstown State University
Frank M. Klaus, Cleveland State University
Sharon Martin, Case Western Reserve University
Mary J. Rose, Cleveland State University
Mary Sasmaz, Case Western Reserve University
Russ Tietz, University of Mount Union
Don Wygal, Rider University
Session 2.03: Research Paper Session—FARS
Accounting - 2.0 CH
Moderator: Pervaiz Alam, Kent State University
Disproportionate Insider Control and Firm Performance
Barry Hettler, The College at Brockport, SUNY
Discussant: Shin Kwon, The Pennsylvania State University–Erie
Operating Leverage and Credit Ratings
Douglas Ayres, Ball State University
Discussant: Todd White, The University of New Mexico
Beating Market Expectations and the Pricing of Firms’ Probability of Default
Mauricio Melgarejo, Butler University
Discussant: Pervaiz Alam, Kent State University
Banks Efficiency in Emerging Economies: A Data Envelopment Analysis Approach (Case Study on the Banking Sector in Egypt) (2004-
2013)
Ahmed Youssef, Ahmed Bin Mohammed Military College
Discussant: Karen Green, The University of Toledo
Session 2.04: Research Paper Session—Teaching, Learning and Curriculum
Personal Development - 2.0 CH
Moderator: Wendy Tietz, Kent State University
Caesars Palace: A Serial Introductory Financial Accounting Case
Wendy Tietz, Kent State University
Amirali Moeini, Kent State University
Discussant: David Bukovinsky, Wright State University
Jones Enterprises: A Comparison of U.S. GAAP and IFRS in a REIT Transaction
Natalie Churyk, Northern Illinois University
Alan Reinstein, Wayne State University
Lance Smith, EY
Discussant: Tim Bryan, University of Southern Indiana
Innovations in Introductory Accounting: Supporting Positive Affect, the AICPA Core Competencies, and Significant Learning
Marsha Huber, Youngstown State University
David Law, Youngstown State University
Ashraf Khallaf, American University of Sharjah
Discussant: Jan Eighme, Miami University
Using Case Studies to Improve Critical Thinking and Written Communication Skills of Intermediate Accounting Students
Anita Morgan, Ohio Northern University
Discussant: Donald Wygal, Rider University
Session 2.05: Consortium Research Panel: Maneuvering Your Way from a Research Idea to Publication
Personal Development - 2.0 CH
Moderator: Hassan Hassab-Elnaby, The University of Toledo
Panelists: Eric Marinich, Miami University
Brian Mittendorf, The Ohio State University
Karen Sedatole, Michigan State University
Rick Young, The Ohio State University |
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| 3:25 pm – 3:55 pm | | Ice Cream Social Break with Effective Learning Strategies Displays Sponsored by:
 Personalized Development - 0.5 CH
A Graduate Accounting Communication Course
Kristine Brands, Regis University
Accounting Mobile Game Proposal
Todd White, The University of New Mexico
Developing Online Intermediate Accounting Courses
Donald McFall, Hiram College
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| 3:55 pm – 5:35 pm | | Concurrent Sessions Session 3.01: Teaching Techniques for Challenging Classroom Environments
Personalized Development - 2.0 CH
Teaching Accounting to Non-Native English Speakers: Challenges and Techniques
Margaret Reed, University of Cincinnati
Leading Effective Online Discussions in Introductory Accounting Courses
Wendy Tietz, Kent State University
Session 3.02: How IT Fits? Information Technology in the Accounting Curriculum: Part II
Specialized Knowledge and Applications - 2.0 CH
Speaker: Guido L. Geerts, University of Delaware
Session 3.03: Research Paper Session—Public Interest
Accounting - 2.0 CH
Moderator: Kevin Brown, Wright State University
Total Productivity and Cost Efficiency Dynamics of U.S. Merging Banks: A Non-Parametric Bootstrapped Analysis of the Fifth Merger Wave
Jamal Al-Khasawneh, Gulf University for Science and Technology
Discussant: Arno Forst, Kent State University
SABMiller plc: The Case for Sustainability
Kristine Brands, Regis University
Eva Jermakowicz, Tennessee State University
Discussant: Anita R. Morgan, Ohio Northern University
Accounting’s Lost Generation: Career Consequences for Andersen’s Putative Partners
R. Drew Sellers, Kent State University
Timothy J. Fogarty, Case Western Reserve University
Discussant: Mary Sasmaz, Case Western Reserve University
Applying Interpersonal Relationships and Integrity to Help Strengthen Continuing Professional Education in Ethics for Professional Accountants
Eileen Taylor, North Carolina State University
Alan Reinstein, Wayne State University
Discussant: John Dexter, Edinboro University of Pennsylvania
Session 3.04: Research Papers Dialogue Session—Potpourri
Accounting - 2.0 CH
Moderator: Linda Zucca, Kent State University
Journal Lists and Steps to Develop Them
Alan Reinstein, Wayne State University
Mohammad Abdolmohammadi, Bentley University
The Role of Core Courses and Faculty Rank on Accounting Instructor Evaluations
Gregory Jonas, Case Western Reserve University
Mitchell Wenger, The University of Mississippi
Healthcare Breach Determinants and Implications
Renee Flasher, Ball State University
Motivating and Developing Millennials in a Public Accounting Setting
Lucian Zelazny, University of Dayton
Richard Stover, University of Dayton
Online Lessons Learned
Jeremy Cripps, The University of Findlay
Business Analytics: Transforming the Role of Management Accountants
Kristine Brands, Regis University
Mark Holtzblatt, Cleveland State University
3.05: Consortium Teaching Panel: Teaching Excellence— How to Be an Effective Teacher?
Personal Development - 2.0 CH
Moderator: Brian Mittendorf, The Ohio State University
Panelists: Susan Crosson, Director for the Center of Advancing
Accounting in Education
Michele Matherly, Xavier University
David Stout, Youngstown University
Dave Williams, The Ohio State University |
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| 6:00 pm – 8:00 pm | | Dinner and Awards
An Inside Look at the Federal Reserve
Speaker: Greg Stefani, Vice President and Chief Operating Officer, Federal Reserve Bank of Cleveland |
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| Saturday, April 9, 2016 |
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| 7:00 am – 8:20 am | | Breakfast with Research Roundtable Forum Session
Accounting - 1.0 CH
Table 1:
Dialogue Session Facilitator: TBA
Business Analytics: Transforming the Role of Management Accountants
Kristine Brands, Regis University
Mark Holtzblatt, Cleveland State University
Effects of Absenteeism on Company Productivity, Efficiency, and Profitability
Mehmet Kocakulah, University of Southern Indiana
Stevie Lynch, Harding, Shymanski & Company, PSC
Timothy Bryan, University of Southern Indiana
Resolving the Sunk Cost Apory
Alan Reinstein, Wayne State University
Mohamed Bayou, University of Michigan Dearborn-Emeritus
Paul Williams, North Carolina State University
Table 2:
Dialogue Session Facilitator: TBA
CEO Compensation Around Spinoffs
Qiongyao Zhang, Binghamton University, SUNY
Stock Price Reaction to Dividend Announcements in Emerging Capital Markets
Wasim AlShattarat, Gulf University for Science and Technology
Table 3:
Dialogue Session Facilitator: TBA
A Master's Program as a Bridge from Undergraduate to Doctoral Education in Accounting
Jennifer Bott, Ball State University
John Ledbetter, Ball State University
Mark Myring, Ball State University
Jason Stanfield, Ball State University
Not Too Late to Regulate: The Case of Kuwait Capital Market Authority
Saad Alkazemi, Kuwait University
Mashael Altawash, Kuwait University
Online Lessons Learned
Jeremy Cripps, The University of Findlay
Table 4:
Dialogue Session Facilitator: TBA
Healthcare Breach Determinants and Implications
Renee Flasher, Ball State University
Motivating and Developing Millennials in a Public Accounting Setting
Lucian Zelazny, University of Dayton
Richard Stover, University of Dayton
What Does Diversification Offer? Paris Liu Abstract
Xiaosi Liu, Kent State University |
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| 8:20 am – 8:50 am | | Business Meetinge |
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| 8:20 am – 8:50 am | | Plenary Session 3: At the Crossroads - Centennial Reflections and the Future of the AAA
Personal Development - 1.0 CH
Speaker:Hughlene Burton, AAA Past Council Chair, The University of North Carolina at Charlotte |
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| 8:50 am – 9:05 am | | Break |
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| 9:05 am – 10:45 am | | Concurrent Sessions Session 4.01: Contemporary Accounting Pedagogy and Ethics
Accounting - 2.0 CH
Lecture Capture, Part of the Flipped the Classroom Pedagogy Time
Speaker: Pascal Bizarro, Bowling Green State University
Incorporating Ethics Instruction across the Accounting
Curriculum
Speakers: John Dexter, Edinboro University of Pennsylvania
Russell Tietz, University of Mount Union
Session 4.02: Accounting Education’s Emerging Issues
Specialized Knowledge and Applications - 2.0 CH
Speakers: Gail Hoover King, Purdue University Calumet
Susan Crosson, Director for the Center of Advancing Accounting in Education
Session 4.03: Research Paper Session—Accounting History and Non-Profit
Accounting - 2.0 CH
Moderator: Gary Previts, Case Western Reserve University
Charles Francis Adams Jr. and the National Railway Conventions of the 1870s—A Precedent to Regulation
Chester Brearey, Siena College
Discussant: Jill Cadotte, Case Western Reserve University
The AICPA Gold Medal for Distinguished Service: The Deloitte Recipients
Gary Previts, Case Western Reserve University
Dale Flesher, The University of Mississippi
Discussant: Robert Russ, Northern Kentucky University
Commercial or Professional? The Advertising Practices of Ernst & Ernst during the 1920’s
Jill Cadotte, Case Western Reserve University
Discussant: Gary Previts, Case Western Reserve University
Determinants and Consequences of Selecting an Industry Specialist Auditor in the Nonprofit Sector
Aleksandra Zimmerman, Case Western Reserve University
Stefanie Tate, University of Massachusetts Lowell
Erica Harris, Villanova University
Discussant: Renee Flasher, Ball State University
Session 4.04: Research Papers Dialogue Session—FARS and Auditing
Accounting - 2.0 CH
Moderator: Maria Paulina Kassawat, Youngstown State University
Why Is Accounting Information Important to Bondholders?
Alex Petkevich, The University of Toledo
Doina Chichernea, The University of Toledo
Kainan Wang, The University of Toledo
CEO Tenure and Audit Pricing
Santanu Mitra, Wayne State University
HakJoon Song, The University of Akron
Accounting for Accrued Workers’ Compensation Costs: Recognizing Incurred but Not Reported Accounting Liabilities
Alan Reinstein, Wayne State University
Avinash Arya, William Paterson University of New Jersey
Natalie Churyk, Northern Illinois University
CEO Compensation around Spinoffs
Qiongyao Zhang, Binghamton University, SUNY
Increasing the Effectiveness of Internal Audit: Learn More from What You Ask
Thomas Calderon, The University of Akron
James Hesford, Ecole hôtelière de Lausanne
Nicolas Mangin, Ecole hôtelière de Lausanne
Mina Pizzini, Texas State University
Session 4.05: Research Paper Session—Management Accounting
Accounting - 2.0 CH
Moderator: Michele Matherly, Xavier University
Say on Pay Votes, Competition Type, and the Use of Relative Performance Evaluation in CEO Compensation
Fangjun Sang, Kent State University
Indrarini Laksmana, Kent State University
Discussant: Gregory Jonas, Case Western Reserve University
The Effect of Executive Compensation on Report Lag: An Empirical Evidence
Indrarini Laksmana, Kent State University
Trung Pham, Kent State University
Mai Dao, The University of Toledo
Discussant: Douglas Ayres, Ball State University
The Effects of Recognized Level 3 Fair Value on Manager Selling Decisions
Karen Green, The University of Toledo
Alisa Brink, Virginia Commonwealth University
Discussant: Jadallah Jadallah, Kent State University |
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| 10:45 am – 11:15 am | | Break |
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| 11:15 am – 12:30 pm | | Concurrent Sessions Session 5.01: Using Technology in Today’s Classroom to Engage Students and Raise the Learning Bar!
Accounting - 1.5 CH
Speakers: Markus Ahrens, St. Louis Community College, Meramec
Cathy Scott, Navarro College
Session 5.02: Learning to Learn: The Accounting Vision Model and Management Accounting
Specialized Knowledge and Applications - 1.5 CH
Speakers: Gail Hoover King, Purdue University Calumet
Karen Braun, Case Western Reserve University
Session 5.03: Research Paper Session—Potpourri
Accounting - 1.5 CH
Moderator: Timothy J. Fogarty, Case Western Reserve University
The Effects of Corporate Social Responsibility and Wrongdoer Rank on Whistleblowing
Alisa Brink, Virginia Commonwealth University
Christopher Eller, Virginia Commonwealth University
Karen Green, The University of Toledo
Discussant: Andrea Scheetz, Case Western Reserve University
What Goes Around Comes Around: An Examination of the Effect of Psychological Contract Violations on Fraud Reporting Intentions
Andrea Scheetz, Case Western Reserve University
Discussant: Barry Hettler, The College at Brockport, SUNY
Quality Performance and Hospital Financial Performance: Exploring the Role of Ownership and Locality
Jindan Zhang, The University of Toledo
Discussant: Fangjun Sang, Kent State University
Session 5.04: Research Paper Session—FARS
Accounting - 1.5 CH
Moderator: Mauricio Melgarejo, Butler University
Tax Avoidance Role in Asymmetric Timeliness from Accounting Conservatism Theory
Xiaosi Liu, Kent State University
Discussant: Mauricio Melgarejo, Butler University
Inefficient Investments and CDS Premia
Xiaosi Liu, Kent State University
Pervaiz Alam, Kent State University
Shunlan Fang, Kent State University
Discussant: Anthony D. Holder, The University of Toledo
Executive Compensation and Analyst Coverage
Xiaosi Liu, Kent State University
Discussant: Todd White, The University of New Mexico
Session 5.05: Research Paper Session—Auditing
Auditing - 1.5 CH
Moderator: Drew Sellers, Kent State University
Can the Big Four Manage Client Portfolio Risk? Examining the Wreckage of Extreme Loss Occurrences
R. Drew Sellers, Kent State University
Timothy J. Fogarty, Case Western Reserve University
Jadallah Jadallah, Kent State University
Discussant: Justyna Skomra, Kent State University
The Consequences of Non-Timely Audit Reports on the Audit Reporting Lag during Busy Season: Exploring Office Level Domino Effects
Justyna Skomra, Kent State University
Discussant: Aleksandra Zimmerman, Case Western Reserve University
The Pricing of Audit Partner Experience in the U.S.
Aleksandra Zimmerman, Case Western Reserve University
Albert Nagy, John Carroll University
Discussant: Alan Reinstein, Wayne State University |
