Program

Friday, February 24, 2017

10:00 am – 12:00 pm	Preconference Workshop: Cyber Forensics and the Law Auditing - 2.4 CH Presenter: Carl Pacini, University of South Florida-St. Petersburg
12:00 pm – 1:00 pm	Lunch Welcome from FA Section President Lester Heitger, Missouri State University "Imagining Our Future: Envisioning Our Second Century" Anne L. Christensen, AAA President-Elect, Montana State University
1:00 pm – 2:30 pm	General Session Accounting - 1.2 CH Moderator: Debra Sinclair, University of South Florida-St. Petersburg "Is it Fraud or the Gray Area Nobody Will Find Out?" Laura Krueger Brock, Kerkering, Barberio & Co.
2:30 pm – 3:00 pm	Break
3:00 pm – 5:00 pm	Concurrent Sessions Session 1.01: Fraud Education and Research Behavioral Ethics - 2.4 CH Moderator: Kevan Jensen, The University of Oklahoma What Could Go Right? A Moral Leadership Model for Teaching Ethics in Accounting. Jan Taylor Morris, Sam Houston State University Noah Barsky, Villanova University Forensic Accounting, Fraud Theory, and the End of the Fraud Triangle. Wm. Dennis Huber, Capella University Computer Forensics. Michael A. Seda, Stockton University Bonita K. Peterson Kramer, Montana State University - Bozeman The "New Statistics" and Nullifying the Null: Twelve Actions for Improving Accounting Research Quality and Integrity. Dan Stone, University of Kentucky Session 1.02: Victim and Perpetrator Characteristics Specialized Knowledge and Applications - 2.4 CH Moderator: Benita Maria Gullkvist, Hanken School of Economics Profiles of Madoff Ponzi Scheme Victims. Hossein Nouri, The College of New Jersey Brian Kremenich, The College of New Jersey Understanding Wine Investment Fraud and Its Victims. Karina Einarsen, University of Portsmouth Lisa Jack, University of Portsmouth A Comparison of the Proclivity to Steal from Individuals, Not-for-Profit Corporations, and For-Profit Corporations. Cynthia L. Krom, Franklin & Marshall College Collusive Fraud: Leader, Fraud, and Organizational Characteristics. Richard A. Riley, West Virginia University Session 1.03: Fraud Prevention, Investigation, and Detection Auditing - 2.4 CH Moderator: Bill Heninger, Brigham Young University An Empirical Analysis of School District Fraud Investigations. Christine Crawford Cheng, Louisiana State University Renee Flasher, Ball State University Exploring Financial Statements and Fraud Using Topological Tests. Kathleen A. Kaminski, University of Louisiana at Monroe Katherine T. Boswell, University of Louisiana at Monroe The Influence of National Culture on Fraud Magnitude: A Multilevel Analysis. Tingting Rachel Chung, Chatham University Chih-Chen Lee, Northern Illinois University Sunita Mondal, Slippery Rock University of Pennsylvania Does the Bite Live Up to the Bark? An Analysis of Fraudster Repercussions Before and After Implementation of Directive No. 144 (Work in Progress). Britton A. McKay, Georgia Southern University Empirical Evidence of Local Government Fraud across Four States Renee Flasher, Ball State University Session 1.04: Accounting Services Specialized Knowledge and Applications - 2.4 CH Moderator: Jared Koreff, University of Central Florida The Effect of Accruals Quality on Audit Fees Associated with SOX 404 Implementation. Meghann Abell Cefaratti, Northern Illinois University Mark E. Riley, Northern Illinois University Valuation of Pipelines: The Trans-Alaska Decision. Donald Larry Crumbley, Louisiana State University Scott McHone, Louisiana State University The Impact of Audit Firm Signature on Jury Perceptions of Negligence. Aaron Wilson, Ohio University Michael A. Chapman, Ohio University Pharmaceutical Drug Counterfeiting: Forensic Accounting May Help Save Lives. Dominic Peltier-Rivest, Concordia University Carl Pacini, University of South Florida St. Petersburg
6:00 pm – 7:00 pm	Reception
Saturday, February 25, 2017

7:00 am – 8:30 am	Continental Breakfast
8:30 am – 10:00 am	General Session Moderator: Chih-Chen Lee, Northern Illinois University Accounting - 1.8 CH "All the Queen’s Horses" Ivy Walker, Helios Digital Learning
10:00 am – 10:30 am	Break
10:30 am – 12:00 pm	Concurrent Session Session 2.01: Research in Progress Accounting - 1.8 CH A Methodology for Developing a Case-Based Fraud Examination Class(Work in Progress) Sara Kern, Gonzaga University Patricia A. Johnson, Canisius College Kevin Dow, University of Nottingham Ningbo China Fraud Risk Assessments and External Auditors’ Perceptions: Evidence from Indonesia (Work in progress) Nureni Wijayati,University of Groningen and Universitas Indonesia Niels Hermes, University of Groningen Sidharta Utama, Fakultas Ekonomi Universitas Indonesia Structures and Mechanisms in Anti-Money Laundering Practices: A Critical Realist Approach (Work in progress) Benita Maria Gullkvist, Hanken School of Economics Session 2.02: Cyber Forensics, Cybersecurity, and Big Data Accounting - 1.8 CH Moderator: Joseph M. Wall, Marquette University Forensic Accounting Practice and Education in the Age of Big Data: Insight from China. Zabihollah Rezaee, The University of Memphis Jim Wang, Tung Wah College Michael A. Seda, Stockton University Bonita K. Peterson Kramer, Montana State University Raising Awareness of Insider Threats: A Modest Curriculum Proposal (Work in Progress). Chelly M. Vician, University of St. Thomas Session 2.03: Panel: Effective Learning Through Cases: Examples from the Deloitte Foundation Forensic Accounting Case Study Series Specialized Knowledge and Applications - 1.8 CH Panelist: Kristina Berg Chernick, Deloitte Session 2.04: Panel: Health Care Fraud Schemes & Detection Accounting - 1.8 CH Panelists: Donald Larry Crumbley, Louisiana State University Scott Phillip McHone, Louisiana State University Stuart N. Busby, Louisiana State University Renee Flasher, Ball State University Session 2.05: Teaching Cases: The Fraud Triangle and Occupational Fraud Specialized Knowledge and Applications - 1.8 CH Moderator: Robert J. Eger, Naval Postgraduate School Absolute Trust: The GlobalClean Case. Ebenezer Lamptey, Morgan State University Bilal Makkawi, Morgan State University First Exposure: An Introduction to Fraud and the Fraud Triangle. John Little, Cornell University Eric E. Lewis, Siena College Solving the "Mystery" of Profiling Fraud: Teaching Students About Occupational Fraud by Examining Episodes of Mystery Diners. Ronald J. Daigle, Sam Houston State University David C. Hayes, James Madison University Dwayne N. McSwain, Sam Houston State University Bankrate, Inc: An Accounting Fraud Case Study Lynn H. Clements, Florida Southern College Joseph Ryan Cahalan, Florida Southern College Whitney Temples, Florida Southern College
12:00 pm – 1:30 pm	Lunch
1:45 pm – 3:15 pm	Concurrent Session Session 3.01: Panel: The Journal of Forensic Accounting Research: The First Two Years Accounting - 1.8 CH Panelist: Charles Bailey, Editor, James Madison University Fraud Prevention in a Lean Environment: A Study of Refund Fraud in Lean Retail (Work in progress) Princely Dibia, University of Portsmouth Session 3.02: Teaching Cases: Using Data Specialized Knowledg- 1.8 CH Moderator: Stacey Mirinaviciene, Keuka College Cyberattacks, Mitigation, and Regulation: An Active Learning Instructional Resource for Accountants. David C. Hayes, James Madison University Chelly M. Vician, University of St. Thomas Ann D. O’Brien, University of Wisconsin–Madison Internal Audit of Purchasing Card Data: An Introduction to the Use of Data Analytics in Accounting. Mariah Webinger, John Carroll University Madeline Domino, Mercer University Daniel Schrag, John Carroll University Never The Same, Inc.-A Case on Testing Internal Controls Using Audit Command Language (ACL). Simon Petravick, Bradley University Anna J. Johnson, Bradley University Session 3.03: Whistle-blowing Behavioral Ethics- 1.8 CH Moderator: Oliver Binz, Duke University Are Not-for Profit Employees More Willing (or Likely) to Whistleblow? Andrea M. Scheetz, Radford University Aaron Wilson, Ohio University Employee Relationships and Internal Fraud Reporting. Andrea M. Scheetz, Radford University Whistle While You Work: Theory and Experimentation of Factors Regarding Fraud Tipsters. Arron Scott Fleming, West Virginia University Darin Kip Holderness, West Virginia University Richard A. Riley, West Virginia University Walking the Talk: Enacted Ethical Climates as Psychological Contract Venues for Potential Whistleblowers. Andrea M. Scheetz, Radford University Timothy J. Fogarty, Case Western Reserve University Session 3.04: Fraud Reporting and Controls Auditing - 1.8 CH Moderator: Pamela Rae Murphy, Queen’s University The Battle Against Fraud: Do Reporting Mechanisms Work? Dominic Peltier-Rivest, Concordia University Fraud and Nonprofits: What We Can Learn from IRS Form 990. Martha M. Eining, The University of Utah David Hurtt, Baylor University Kathy Hurtt, Baylor University Claire E. Richards, Zayed University Preventative and Detective Controls That Can be Adopted to Avoid Wine Investment Fraud? Anand Ganesh, PricewaterhouseCoopers The Carrot versus the Stick: Effects of Canned Quotes on Tax Compliance Joseph Foy, SUNY College at Old Westbury
3:15 pm – 3:45 pm	Break
3:45 pm – 5:15 pm	Concurrent Sessions Session 4.01: Panel: Scenario Principle: Using Cases, Short Stories, Videos, & Novels in the Forensic Accounting Classroom Specialized Knowledge and Applications - 1.8 CH Panelists: Donald Larry Crumbley, Louisiana State University Christine Crawford Cheng, Louisiana State University Donald Lamar Ariail, Kennesaw State University Scott Phillip McHone, Louisiana State University Session 4.02: Teaching Cases Specialized Knowledge and Applications - 1.8 CH Moderator: Joseph M. Wall, Marquette University Forensic Accounting in Nonprofit Organizations—But It’s for a Good Cause! Karen Grossman Tabak, Maryville University Case: What Took So Long for Wells Fargo’s Fraud to be Discovered? Priscilla A. Burnaby, Bentley University Noel Simon, EY Amanda Gates Carlson, New England Conservatory of Music Sherre Strickland, University of Massachusetts Lowell Session 4.03: Auditor Skepticism Auditing - 1.8 CH Moderator: Renee Flasher, Ball State University Does It Matter If Auditors Recognize Deceptive Cues? An Investigation into Professional Skepticism, Deceptive Behavioral Cues, and Truth-Bias. Frank Russell Nation, University of Illinois at Springfield The Effect of Auditor’s Ethical Position and Skeptical Traits on Fraud Judgments. Inez Verwey, Nyenrode Business University Stephen Kwaku Asare, University of Florida The Halo Effect in the Presence of Fraud Risk Factors: An Examination of Auditor Skepticism. Mark Wayne Smith, The University of Oklahoma Does Behavior Matter? An Experimental Study of Inherent Risk on Auditors Decisions in Substantive Testing Angel Chatterton, University of Wisconsin–Whitewater Session 4.04: Fraud Reporting Accounting - 1.8 CH Moderator: Robert J. Eger, Naval Postgraduate School "Say You’re Sorry": Does Mother’s Advice Apply to Fraud? Michael J. Wynes, Queen’s University Pamela Rae Murphy, Queen’s University Is the Structure of the Board of Directors Associated with Accounting Fraud? Evidence from Japan. Masumi Nakashima, Chiba University of Commerce Why Are People Honest? Internal and External Motivations to Report Honestly. Pamela Rae Murphy, Queen’s University Michael J. Wynes, Queen’s University Till-Arne Hahn, Queen’s University Patricia Grace Devine, University of Wisconsin–Madison

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.

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