Program

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Friday, March 10, 2017

7:30 am – 8:00 am	Breakfast
8:00 am – 8:15 am	Welcome and Introductions Speakers: Alan K. Styles, California State University, San Marcos Robert J. Eger, Naval Postgraduate School
8:15 am – 8:45 am	Imagining Our Future: Envisioning Our Second Century Speaker: Audrey Grambling, Colorado State University, 2016-2017 AAA Past Council Chair
8:45 am – 10:00 am	Accounting for Colleges and Universities Accounting (Governmental) - 1.5 CH Bradley Wells, Associate Vice Chancellor, Business & Finance, Chancellor’s Office, California State University
10:00 am – 10:15 am	Break
10:15 am – 11:00 am	Nonprofit Taxation Taxes - 0.5 CH Speaker: Chad Franks, Tax-Principal-Development and Exempt Organizations Tax Practice, KPMG LLP, Los Angeles
11:00 am – 12:00 pm	Academics and Practice Working to Further and Promote Government and Nonprofit Accounting - 1.2 CH Panelists: Bradley Wells, Associate Vice Chancellor, Business & Finance, Chancellor’s Office, California State University Faith Raiguel, Chief Financial Officer, Los Angeles Opera Chad Franks, Tax-Principal-Development and Exempt Organizations Tax Practice, KPMG LLP, Los Angeles Dean Michael Mead, Senior Research Manager, Governmental Accounting Standards Board Tom Scaglione, Assistant General Manager and CFO, Vallecitos Water District
12:00 pm – 1:30 pm	Lunch California Water Politics and Pricing Specialized Knowledge and Applications - 1.0 CH Speaker: Tom Scaglione, Assistant General Manager and CFO, Vallecitos Water District
1:30 pm – 2:30 pm	What Keeps the Not-For-Profit CFO Up at Night: Issues and Uncertainties Accounting - 1.2 CH Speaker: Faith Raiguel, Chief Financial Officer, Los Angeles Opera
2:30 pm – 3:30 pm	GASB Update Accounting (Governmental) - 1.2 CH Speaker: Dean Michael Mead, Senior Research Manager, Governmental Accounting Standards Board
3:30 pm – 3:45 pm	Break
3:45 - 4:45 pm	Promoting and Facilitating GNP Academic and Professional Research Accounting - 1.2 CH Moderator: Vaughan Radcliffe, Editor, Journal of Governmental & Nonprofit Accounting Panelists: Robert J. Eger, Naval Postgraduate School Linda Parsons, The University of Alabama Michelle Higgins Yetman, University of California, Davis Dana A. Forgione, The University of Texas at San Antonio Terry Patton, Midwestern State University
4:45 pm – 5:15 pm	Executive Committee Meeting
6:30 pm – 8:30 pm	Off-Site Dinner at Gladstone’s Long Beach
Saturday, March 11, 2017

7:00 am – 7:55 am	Breakfast/Research Roundtable Session Accounting - 1.0 CH Poster 1: Alentar Center Grant Proposal: A Budgeting Case for a Non-profit Organization. Amy Foshee Holmes, Trinity University Florence Hartsfield, Trinity University Charles Kappmeyer, Trinity University Poster 2: An Assessment of the Fiscal Condition of College Campuses within the California State University System. Josh Zender, Humboldt State University Keren Deal, Auburn University Poster 3: Do Donors React to Advertising Spending? Benedikt Markus Quosigk, Kennesaw State University Jose Vega, Clarkson University John W. Huppertz, Clarkson University Poster 4: Investigation of Credit Union Failures for Insights on Governance Attributes. Charles Sparks, University of Alaska Fairbanks Kevin Berry, University of Alaska Fairbanks Poster 5: Making Government Data Work for Constituents: Advanced Data Analytics Capabilities as Provided by the ENHANCE Framework. Stephen Kozlowski, Eastern Illinois University Hussein Issa, Rutgers, The State University of New Jersey,New Brunswick Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark Poster 6: The Effect of GASB 68 on Public Pension Asset Allocation. Fang Sun, Queens College–CUNY
8:00 am – 9:45 am	Concurrent Sessions Session 1.01: Issues in the Municipal Debt Market Finance - 1.5 CH Moderator: Josh Zender, Humboldt State University Infrastructure Asset Reporting and Pricing Uncertainty in the Municipal Bond Market. Rebecca Bloch, Fairfield University Justin Marlowe, University of Washington Dean Michael Mead, Governmental Accounting Standards Board Discussant: Fang Sun, Queens College–CUNY The Impact of Regulatory Monitoring on Disclosure Practices in the Municipal Securities Market. Yulianti Abbas, Indiana University Bloomington Discussant: Barry Marks, University of Houston–Clear Lake The Interest Cost of Privately-Insured Municipal Debt: Does Insurer Matter? Barry R. Marks, University of Houston–Clear Lake Earl D. Bensons, Western Washington University Discussant: Royce Burnett, Southern Illinois University Carbondale Potential Consequences of Caps on Municipal Taxation and Expenditures. Wilson Rose, Rutgers, the State University of New Jersey Discussant: Brent Roberts, Virginia Commonwealth University Session 1.02: Behavioral Issues in Nonprofit Accounting Accounting - 1.5 CH Moderator: Laurence Johnson, Colorado State University Financial Reporting Manipulation and the Role of Religious Ownership: Evidence from Nonprofit Hospitals. Ryan Seay, Mississippi State University Discussant: Michael Gallagher, DeSales University Determinants and Consequences of Nonprofit Transparency. Erica Harris, Villanova University Daniel Gordon Neely, University of Wisconsin–Milwaukee Discussant: Dara Marshall, Miami University Are Not-for-Profit Employees More Willing (or Likely) to Whistleblow? Aaron Wilson, Ohio University Andrea M. Scheetz, Radford University Discussant: Daniel Neely, University of Wisconsin–Milwaukee To Remediate or Not Remediate Internal Control Deficiencies: An Examination of Nonprofit Benefits and Costs. Laurie Corradino, University of Wyoming Discussant: Stephanie Miller, Yale University
9:45 am – 10:00 am	Break
10:00 am – 11:30 am	Concurrent Sessions Session 2.01: Accounting Standards and Accounting Choice Accounting (Governmental) - 1.8 CH Moderator: Johnathon Cziffra, HEC Montreal Real Effects of Governmental Accounting Standards: Evidence from GASB Statement No. 53: Accounting and Financial Reporting for Derivative Instruments. Saleha B. Khumawala, University of Houston Tharindra S. Ranasinghe, University of Maryland Claire J. Yan, Rutgers, the State University of New Jersey Discussant: Dean Michael Mead, Governmental Accounting Standards Board Rethinking Accounting in the Department of Defense: A Trust Approach. Philip J. Candreva, Naval Postgraduate School Robert J. Eger, Naval Postgraduate School Gerald V. Weers, Naval Postgraduate School Discussant: Alan K. Styles, California State University, San Marcos Unfunded Pension Liabilities and Basis of Accounting Choice. Julia Davidyan, University of Wisconsin–Whitewater Discussant: Rebecca Bloch, Fairfield University Session 2.02: Boards, Management, and Donors in Nonprofit Organizations Accounting - 1.8 CH Moderator: Tammy Waymire, Northern Illinois University Effects of Board Composition on Pricing of Charity Care Among Nonprofit Hospitals. Orry Swift, Lamar University Discussant: Dana Forgione, The University of Texas at San Antonio Do Donors Respond to Fraud? An Examination of Asset Diversions and Subsequent Giving to Public Charities. Erica Harris, Villanova University Christine Petrovits, College of William & Mary Michelle Higgins Yetman, University of California, Davis Discussant: Linda Parsons, The University of Alabama Real Earnings Management in Nonprofit Organizations. Stephanie Miller, Yale University Discussant: S. Mary Im, California State Polytechnic University, Pomona
11:30 am – 11:45 am	Break
11:30 am – 1:15 pm	Concurrent Sessions Session 3.01: Applying Cases and Journals to Government and Nonprofit Accounting Accounting - 1.8 CH Moderator: Howard Sparks, University of Alaska Fairbanks Accounting and Tax Concerns at Chicago Youth Shakespeare. Robert Hurt, California State Polytechnic University, Pomona Sharyn Fisk, California State Polytechnic University, Pomona S. Mary Im, California State Polytechnic University, Pomona Discussant: Yulianti Abbas, Indiana University Bloomington Publication Outlets for Healthcare Financial Research: A Study of Journal Quality Perceptions. Dana A. Forgione, The University of Texas at San Antonio Hanni Liu, The University of Texas at San Antonio Pamela C. Smith, The University of Texas at San Antonio Harrison Liu, The University of Texas at San Antonio Discussant: Ryan Seay, Mississippi State University Session 3.02: Internal Controls and Auditing Auditing - 1.8 CH Moderator: Terry Patton, Midwestern State University The Influence of Charitable Homophily between Auditors and Clients on Audit Outcomes. Nava Cohen, ESSEC Business School Discussant: Brian McAllister, University of Colorado Colorado Springs From Government Regulation to Government Monopoly: The Path to Lower Audit Quality. Johnathon Cziffra, HEC Montreal Discussant: Karen Kitching, George Mason University Determinants of Audit Report Lag in Municipalities. Rebecca Bloch, Fairfield University Amanda Peterson, East Carolina University Discussant: Justin Marlowe, University of Washington Linguistic Tone of Municipal Management Discussion and Analysis Disclosures and Future Internal Control Quality. Kevin T. Rich, Marquette University Brent Louis Roberts, Virginia Commonwealth University Jean Xueqing Zhang, Virginia Commonwealth University Discussant: Benedikt Quosigk, Kennesaw State University
1:15 pm–2:15 pm	Box Lunch Emerging/Research Interactive Poster Session Accounting (Governmental) - 1.2 CH Poster 1: Factors Associated with Local Governments' Annual OPEB Contributions. Suzanne Lowensohn, The University of Vermont Laurence E. Johnson, Colorado State University Ellen L. Landgraf, Loyola University Chicago Poster 2: Innovation Capacity: A Firm Level Response to Subsidy Activity in a National Setting. Royce D. Burnett, Southern Illinois University Carbondale Christopher J. Skousen, Utah State University Ouadie Akaaboune, SUNY at New Paltz Assyad Al, Briar Cliff University Poster 3: Net Pension Liability Impact on School Districts after Incorporation of Governmental Accounting Standards Boards (GASB) Statement Number 68. Michael J. Gallagher, DeSales University Emily F. Gallagher, DeSales University Poster 4: The Association between Continuing Disclosure Quality and Municipal Bond Yield. Yulianti Abbas, Indiana University Bloomington

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.