Search and/or Browse the Online Program Calendar Program
| Thursday, May 4, 2017 | |
| 9:00 am - 10:00 am | Workshop 1: AICPA Audit Data Standards |
| 10:05 am - 11:05 am | Workshop 2: Ethics: Values & Beliefs, Traditions, and Whistle Blowing |
| 11:10 am - 12:15 pm | Workshop 3: New Revenue and Lease Standards |
| 12:00 pm–5:00 pm | Doctoral/Junior Faculty Consortium |
| 12:30 pm–4:30 pm | Security & Exchange Commission Tour |
| 4:00 pm–8:00 pm | Table Top Displays      |
| 5:30 pm–7:30 pm | Welcome Reception |
| Friday, May 5, 2017 | |
| 7:00 am–4:00 pm | Table Top Displays AICPA, Becker, Mcgraw Hill Education, Roger CPA Review, Surgent CPA |
| 7:00 am–8:00 am | Continental Breakfast |
| 8:00 am–9:05 am | Plenary Session - The Future of the Accounting Profession: A Panel Discussion with Regency AB CPA State Society CEOs Moderator: Jan L. Williams, University of Baltimore Panelists: Michael Colgan, Pennsylvania Institute of CPAs Tom Hood, Maryland Association of CPAs Judy A. Proctor, West Virginia Society of CPAs Ralph Albert Thomas, New Jersey Society of CPAs |
| 9:15 am–10:15 am | Plenary Session 2 - Visual Analytics in the Classroom |
| 10:15 am–10:45 am | Break with Refreshments |
| 10:45 am–12:00 pm | Concurrent Sessions Session 1.01: Creating Opportunities for Students to Explore and Utilize the SEC Website in Accounting Classes Specialized Knowledge and Applications - 1.5 CH Presenter: Janice E. Rummell, Fairleigh Dickinson University Session 1.02: How Big Data and Analytics Fits into Accounting Courses and Curriculum Specialized Knowledge and Applications - 1.5 CH Presenter: Chuck Hooper, Byalitics and Tableau Zen Master Robyn L. Raschke, University of Nevada, Las Vegas Session 1.03: Audit Firm and Opinions Auditing - 1.5 CH Dialogue Session Facilitator: Stephanie Ross, The University of Texas at San Antonio Board Independence, Audit Opinion, and Market Reactions to Earnings Announcements Young Park, University of the District of Columbia Over-the-Counter (OTC) Market Companies and Auditor Choice Shifei Chung, Rowan University Mei Zhang, Rowan University Ramesh Narasimhan, Montclair State University The Association between Audit Committee Financial Expert Characteristics and Audit Fees Ayishat Omar, Morgan State University Sheela Thiruvadi, Morgan State University Bilal Makkawi, Morgan State University The Rise of Management Consulting Services within Audit Firms and its Effect on Audit Quality Linda J. Flaming, Monmouth University Nancy Uddin, Monmouth University The Impact of the New IFRSs Developments on the Value-Relevance of Earnings and Book Values in Equity Valuation Mostafa El Shamy, Kuwait University Metwally Ahmed Kayed, Kuwait University Ali Hewaidy, Kuwait University Session 1.04: Public Interest Regulatory Ethics - 1.5 CH Moderator: Ramesh Narasimhan, Montclair State University A Study on the Association between Managerial Ability and Real Earnings Management Among Clawback Voluntary Adopters Dina F. El Mahdy, Morgan State University Henry Kimani Mburu, The Catholic University of Eastern Africa Alex Tang, Morgan State University Discussant: Mostafa Maksy, Kutztown University of Pennsylvania Auditor Litigation and the Market and Legal Penalties on Client Firms Nana Yamfo Amoah, Old Dominion University Isaac Bonaparte, Towson University Anthony Jerome Anderson, Howard University Discussant: Ramesh Narasimhan, Montclair State University History of Blowing the Whistle and the Perceptions Joseph Riotto, New Jersey City University Alysson Vamvas, New Jersey City University Discussant: Alyssa Sui Jing Ong, West Virginia University Session 1.05: Behavioral Accounting Accounting - 1.5 CH Moderator: Lasse Mertins, Johns Hopkins University Does Benefit Corporation Status Matter to Investors? An Exploratory Study of Investor Perceptions and Decisions Lauren A. Cooper, West Virginia University Jill Weber, University of Wisconsin–Whitewater Discussant: Linda J. Flaming, Monmouth University Market Orientation Effects on Business School Performance: Views from Accounting Chairpersons and Deans of AACSB Public and Private Business Schools Robert L. Webster, Ouachita Baptist University Kevin L. Hammond, The University of Tennessee at Martin Jeanie A. Curry, Ouachita Baptist University Discussant: Megan Marie Jones, West Virginia University Validation of the Connor-Davidson Resilience Scale-10 (CD-RISC10) with a U.S. Public Accounting Sample Kenneth Jonathan Smith, Salisbury University David J. Emerson, Salisbury University Discussant: Alyssa Sui Jing Ong, West Virginia University |
| 12:00 pm–1:30 pm | Business Meeting and Luncheon Welcome Remarks from the Mid-Atlantic Region President Scott Fleming, West Virginia University Innovation in Assurance Auditing - 1.0 CH Speaker: Jana Hranaiova, Audit Risk Analytics for Assurance Services, EY |
| 1:45 pm–3:25 pm | Concurrent Sessions |
| 3:25 pm–3:55 pm | Ice Cream Social Break Sponsored by:  |
| 3:55 pm–5:35 pm | Concurrent Sessions Session 3.01: The Accreditation Landscape: Seeking the Best Outcomes for Your Programs Specialized Knowledge and Applications - 1.5 CH Susan Crosson, American Accounting Association There are many players and interests in the accreditation landscape today. This session presents an overview of the landscape, shares assurance trends, and encourages faculty and program directors to utilize the best accreditation has to offer instead of just "checking the box." Session 3.02: Big Data and Analytics Cases and Data Sets Specialized Knowledge and Applications - 2.0 CH Presenters: Gail Hoover King, Purdue University Northwest Robyn L. Raschke, University of Nevada, Las Vegas Session 3.03: Tax Taxes - 2.0 CH Moderator: Trevor Sorensen, West Virginia University CEO Sports Hobby and Firms’ Tax Aggressiveness Shuqing Luo, National University of Singapore Terry J. Shevlin, University of California, Irvine Shi Lirong, National University of Singapore Aimee Shih, National University of Singapore Discussant: Trevor Sorensen, West Virginia University Regulation and Tax Preparer Qualifications John S. Treu, West Virginia University Trevor Sorensen, West Virginia University Matthew Reidenbach, Pace University Discussant: Linval Frazer, SUNY College at Old Westbury The Influence of CEO Power and Public Outrage on I.R.C. Section 162(m) Compliance Amy J. N. Yurko, Duquesne University Steven Balsam, Temple University John H. Evans III, University of Pittsburgh Discussant: Lauren A. Cooper, West Virginia University Conference Theater Session 3.04: Government, Audit, and XBRL Accounting - 2.0 CH Moderator: Vasundhara Chakraborty, Monmouth University Applying Interpersonal Relationships and Integrity to Strengthen Accountants’ Continuing Professional Ethics Education Eileen Z. Taylor, North Carolina State University Alan Reinstein, Wayne State University Natalie T. Churyk, Northern Illinois University Discussant: TBD Impact of Internal Control Weaknesses on XBRL Disclosure Seokyoun Hwang, College of Staten Island–CUNY Won Gyun No, Rutgers, the State University of New Jersey Jongkyum Kim, SUNY at New Paltz Discussant: TBD Societal Trust and the Economic Behavior of Nonprofit Organizations Robert Felix, University of Baltimore Jan L. Williams, University of Baltimore Mikhail Pevzner, University of Baltimore Greg Gaynor, University of Baltimore Discussant: Richard Brooks, West Virginia University The Growing Net Pension Liability: The Cases of New Jersey, Illinois, and Rhode Island Karen Bassil, Ramapo College of New Jersey Discussant: Richard Brooks, West Virginia University Jefferson Session 3.05: History and Public Interest Accounting - 2.0 CH Dialogue Session Facilitator: Behnaz Z. Quigley, Marymount University Further Exploration of the Contents in the Baltimore & Ohio Railroad’s Annual Reports: 1857–1893 Kevin Feeney, Southern Connecticut State University The Role of Management & Management Control Systems in the Unrealized Promise of Xerox PARC Wilfred Wu, University of Portland Cecilia Henghsiu Lin, University of Portland Corporate Governance and the Global Financial Crisis: Some Recommendations Dina F. El Mahdy, Morgan State University Cynthia Tollerson, Morgan State University Bilal Makkawi, Morgan State University Does the Intent to Whistle Blow in Business Support Finn’s Model for Individual Employment Options? Richard A. Bernardi, Roger Williams University Magee S. Kmec, Roger Williams University Kathryn E. McCusker, Roger Williams University Michelle E. Possidente, Roger Williams University Ryan A. Techiera, Roger Williams University GASB 68 and Its Impact on the Cost of Debt Fang Sun, Queens College–CUNY |
| 6:00 pm–8:00 pm | Reception with Effective Learning Strategies Displays Accounting - 1.0 CH An Evaluation of Repeated Material Weakness Disclosures Bill Heninger, Brigham Young University Mason Snow, Brigham Young University Cross-Acceleration, Board Independence, and Bond Yield Spreads Anthony Meder, Binghamton University, SUNY Director Liability Reduction Laws and Conditional Conservatism Sudipta Basu, Temple University Yi Liang, Temple University Do Institutional Investors Use the Information in Customer Complaints? An Analysis of the Auto Industry Abdullah Kumas, University of Richmond Sami Keskek, University of Arkansas Marshall A. Geiger, University of Richmond It’s Not a Secret Anymore! – PRC Company and Audit Firm Collide Kathleen Rankin, Morgan State University Dina F. El Mahdy, Morgan State University Stephen E. Rau, Duquesne University Political Connection of Socially Irresponsible Firms Jun Guo, Rutgers, The State University of New Jersey, Camden Sungsoo Kim, Rutgers, The State University of New Jersey The Association between Audit Fees and CEO Age David Manry, University of New Orleans Yun-Chia Yan, The University of Texas Rio Grande Valley The Impact of Fraudulent and Erroneous Reservation Made in Global Distribution Systems Onder Kaymaz, Central Connecticut State University CEO Compensation Design Project: Selecting Performance Goals & Implementing Corporate Social Responsibility Amy J. N. Yurko, Duquesne University Integrating Codification Research and Memo Writing into Intermediate Accounting Sean Andre, West Chester University Learning Accounting Using Socrative Fang Zhao, Merrimack College Setting the "Accounting Hook:" Using Humor and an Active Learning Classroom to Recruit and Retain Accounting Majors Robert L. Webster, Ouachita Baptist University Taxes & Life: Taxation for Non-Business Majors Stephen C. Gara, Drake University Dinner on Your Own |
| Saturday, May 6, 2017 | |
| 7:00 am–8:20 am | Breakfast with Roundtable Forum Accounting - 1.0 CH Table 1: Effect of Goal Congruence on Employee Dysfunctional Behavior During Budgetary Participation Saad Hossain, University of Guelph Kalinga Jagoda, Mount Royal University Table 2: Audit Fee Trends from 2000 to 2014 Lucy Lim, Howard University R. Mithu Dey, Howard University Auditor Pricing of Delisting Risk: Evidence from Reverse Stock Splits Kathleen Rankin, Morgan State University Kimberly Gleason, University of Pittsburgh Deborah Smith, Cleveland State University Bilal Makkawi, Morgan State University New European Union Rules on Audits Alan Reinstein, Wayne State University Barbara Apostolou, West Virginia University Using Judaic Rules to Develop New Perspectives on Auditors’ Materiality Decisions Alan Reinstein, Wayne State University Shlomo S. Sawilowsky, Wayne State University Eileen Z. Taylor, North Carolina State University Table 3: Analysis of Corruption, Taxation and Revenue of West African Countries Loretta Baryeh, Coppin State University Hyacinth Ezeka, Coppin State University Is Disclosure Transparency a Panacea to IPO Underpricing? Yi Yao, Nankai University Isabel Wang, Michigan State University Oil Revenue a Hindrance to Tax Revenue Generation, Ghana and Nigeria. Tax and Oil Revenue Generation in Ghana and Nigeria Loretta Baryeh, Coppin State University Hyacinth Ezeka, Coppin State University Table 4: Adhocracy and Strategic Management Accounting Sean Stein Smith, Rutgers, the State University of New Jersey Is There a Link between Choice of Management’s Forecast Precision and Management’s Intentions to Use Irregularities? Yu-Ho Chi, The University of North Carolina at Pembroke David A. Ziebart, University of Kentucky Table 5: Reexamining the Association between Environmental Disclosure and Environmental Performance Hani Tadros, Elon University Michel L. Magnan, Concordia University Tone-at-the-Top Lessons from Abrahamic Justice Dov Fischer, Brooklyn College–CUNY Table 6: Factors Associated with Student Performance in Advanced Accounting: An Empirical Investigation Mostafa M. Maksy, Kutztown University of Pennsylvania Student Learning Outcomes Assessment - Financial Accounting Joseph Patrick Cunningham, Albright College Table 7: Business Ethics and Financial Reporting: Earnings Management During Periods of Economic Recessions Waqar I Ghani, Saint Joseph’s University Dodd-Frank Act and the Valuation of Public versus Private Firms Kang Cheng, Morgan State University Mohammad Tavakolifar, Morgan State University Does Restating Financial Statements Influence Dividend Policy? A Case of Qatari Companies Husam Aldamen, Qatar University Janice Hollindale, Bond University Abdul Quddoos Abdul Basith, Qatar University Khaled Hosny, Qatar University |
| 8:20 am–8:50 am | Plenary Session - Imagining Our Future: Envisioning Our Second Century |
| 9:05 am–10:45 am | Concurrent Sessions Session 4.01: Accounting and Analytic Tools You Can Add Today to Your Classes Specialized Knowledge and Applications - 2.0 CH Presenter: Susan Crosson, American Accounting Association Session 4.02: Teaching Techniques and Tips: Strategies for Today’s Classroom and Learners Personal Development - 2.0 CH Presenters: Gail Hoover King, Purdue University Northwest Session 4.03: Fraud and Financial Reports Accounting - 2.0 CH Moderator: Daniel Tinkelman, Brooklyn College-CUNY An Analysis of the Sources of Value Loss Following Financial Restatements Keejae P. Hong, The University of North Carolina at Charlotte Sang Hyun Park, Augusta University Sukesh Patro, Northern Illinois University Jaywon Lee, Korea Advanced Institute of Science and Technology Discussant: Megan Marie Jones, West Virginia University Changing the Nature of Audit Procedures to Deter Fraud Alyssa Sui Jing Ong, West Virginia University Darin Kip Holderness, West Virginia University Scott Fleming, West Virginia University Discussant: Megan Marie Jones, West Virginia University Corporate Culture and Financial Reporting Risk: Looking Through the Glassdoor Yuan Ji, Hong Kong Polytechnic University Oded Rozenbaum, George Washington University Kyle Welch, George Washington University Discussant: Nancy Kangogo, Kent State University Proposed Multidimensional Fraudulence Risk Models: Auditing for Dark Tetrad Individuals and their Opposites in Organizations Jana Price Wilhelm, University of Kentucky Paul Wilhelm, Sullivan University Discussant: Janice E. Rummell, Fairleigh Dickinson University Session 4.04: Banks, Loans, and Goodwill Economics - 2.0 CH Moderator: Shifei Chung, Rowan University Interaction between Securitization Gains and Abnormal Loan Loss Provisions: Credit Risk Retention and Fair Value Accounting Qiuhong Zhao, Texas A&M University–Corpus Christi Discussant: Keejae P. Hong, The University of North Carolina at Charlotte Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses Ling Yang, University of Chicago Discussant: Yu-Ho Chi, The University of North Carolina at Pembroke SFAS 166/167 and the Cost of Equity Capital: Evidence from Banks Qiuhong Zhao, Texas A&M University–Corpus Christi Discussant: Abdullah Kumas, University of Richmond The Delay in Recognizing Goodwill Impairment: Flawed Audit Process or Insufficient Effort? Trevor Sorensen, West Virginia University Discussant: Keval U. Amin, Stony Brook University, SUNY Understanding the Implications: Accounting Reports and Disclosure Practices Kalinga Jagoda, University of Guelph Discussant: Yu-Ho Chi, The University of North Carolina at Pembroke Jefferson Session 4.05: Stocks, Shares, and Investors Accounting - 2.0 CH Moderator: Lauren A. Cooper, West Virginia University Share Repurchase Plans and Accounting Conservatism Gerald Lobo, University of Houston Ashok Robin, Rochester Institute of Technology Kean Wu, Rochester Institute of Technology Discussant: Robert Felix, University of Baltimore The Drivers of Integration Charges, the Opportunistic Use of Their Reversal, and the Impact of SFAS 141® James Potepa, George Washington University Discussant: Minna Yu, Monmouth University Goodwill Impairment Losses and Corporate Debt Maturity Amy E. Ji, Saint Joseph’s University Discussant: Phong Truong, Carnegie Mellon University Share Repurchase Plans and Accounting Conservatism Gerald Lobo, University of Houston Ashok Robin, Rochester Institute of Technology Kean Wu, Rochester Institute of Technology Discussant: Robert Felix, University of Baltimore Choice of Successful Efforts versus Full Cost Methods in the Oil and Gas Industry Communicate Different Information about Financial Reporting Quality Dana Hollie, Louisiana State University Russell Barber, Louisiana State University Discussant: Xudong Li, Monmouth University |
| 10:45 am–11:15 am | Break |
| 11:15 am–12:30 pm | Concurrent Sessions Session 5.01: Navigating Your Homework Submission Package – Insights from the Publishers Specialized Knowledge and Applications - 2.0 CH Presenter: Kang Cheng, Morgan State University IBM Watson, Tableau, or SEC's New Inline Viewer are some of the free academics tools and resources available to you and your students. Which will you choose? Session 5.02: Data Driven Decisions in Accounting Education Specialized Knowledge and Applications - 1.5 CH Presenter: Gail Hoover King, Purdue University Northwest Lincoln Session 5.03: Management Accounting Finance - 1.5 CH Moderator: Kalinga Jagoda, University of Guelph Accountants as Strategic Partners and a Risk Culture Open to Challenges Regina Bento, University of Baltimore Lasse Mertins, Johns Hopkins University Lourdes White, University of Baltimore Discussant: Mostafa Maksy, Kutztown University of Pennsylvania Capital Budgeting: The Case of Change in The Capital Structure Mohammad Tavakolifar, Morgan State University Discussant: SheChih Chiu, Woosong University How Much Attention do Evaluators Pay to CSR Information and Does This Impact the Performance Ratings in a Balanced Scorecard Setting? Lucia Bellora-Bienengraeber, University of Hamburg Lasse Mertins, Johns Hopkins University Alexander Bassen, University of Hamburg Discussant: Mostafa Maksy, Kutztown University of Pennsylvania Session 5.04: TLC and Gender Accounting - 1.5 CH Dialogue Session Facilitator: Jan L. Williams, University of Baltimore Accounting Labs as Scaffolding: Effect on Student Learning and Performance in Introductory Accounting Courses Devon Baranek, Rider University Nandini Chandar, Rider University Margaret O’Reilly-Allen, Rider University An Empirical Examination of Self-Employed Accountants: The Impact of Gender and Immigrant Status Kathryn Yeaton, Ramapo College Jennifer Yeaton, University of Virginia Jeremy Yeaton, Fulbright Program Analyzing Pedagogical Approaches Used in Second Auditing Courses Alan Reinstein, Wayne State University Natalie T. Churyk, Northern Illinois University MOOCs’ Impact on the Accounting Higher Education and the Accounting Profession Alan Reinstein, Wayne State University Stefanie Tate, University of Massachusetts Lowell Natalie T. Churyk, Northern Illinois University Session 5.05: Service Learning and Cases Accounting - 1.5 CH Moderator: Ramesh Narasimhan, Montclair State University Lessons in Managerial Accounting from a Service Learning Project at a Local Soup Kitchen C. Andrew Lafond, La Salle University Bruce A Leauby, La Salle University Kristin Wentzel, La Salle University Discussant: Veronica Paz, Indiana University of Pennsylvania Three Cases in Basic Financial Ratio Analysis Kristy Schenck, Bucknell University Cynthia P. Guthrie, Bucknell University Discussant: Linda J. Flaming, Monmouth University Camden Collegebound: A Case Study in Not-for-Profit Expansion Kathryn Yeaton, Ramapo College of New Jersey Discussant: Richard Gifford, SUNY, Geneseo |
Note: The CPE Fields of Study curriculum is divided into twenty 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. 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.nasbaregistry.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
Search and/or Browse the Online Program Calendar Program
| Thursday, May 4, 2017 | |
| 9:00 am - 10:00 am | Workshop 1: AICPA Audit Data Standards |
| 10:05 am - 11:05 am | Workshop 2: Ethics: Values & Beliefs, Traditions, and Whistle Blowing |
| 11:10 am - 12:15 pm | Workshop 3: New Revenue and Lease Standards |
| 12:00 pm–5:00 pm | Doctoral/Junior Faculty Consortium |
| 12:30 pm–4:30 pm | Security & Exchange Commission Tour |
| 4:00 pm–8:00 pm | Table Top Displays |
| 5:30 pm–7:30 pm | Welcome Reception |
| Friday, May 5, 2017 | |
| 7:00 am–4:00 pm | Table Top Displays AICPA, Becker, Mcgraw Hill Education, Roger CPA Review, Surgent CPA |
| 7:00 am–8:00 am | Continental Breakfast |
| 8:00 am–9:05 am | Plenary Session - The Future of the Accounting Profession: A Panel Discussion with Regency AB CPA State Society CEOs Moderator: Jan L. Williams, University of Baltimore Panelists: Michael Colgan, Pennsylvania Institute of CPAs Tom Hood, Maryland Association of CPAs Judy A. Proctor, West Virginia Society of CPAs Ralph Albert Thomas, New Jersey Society of CPAs |
| 9:15 am–10:15 am | Plenary Session 2 - Visual Analytics in the Classroom |
| 10:15 am–10:45 am | Break with Refreshments |
| 10:45 am–12:00 pm | Concurrent Sessions Session 1.01: Creating Opportunities for Students to Explore and Utilize the SEC Website in Accounting Classes Specialized Knowledge and Applications - 1.5 CH Presenter: Janice E. Rummell, Fairleigh Dickinson University Session 1.02: How Big Data and Analytics Fits into Accounting Courses and Curriculum Specialized Knowledge and Applications - 1.5 CH Presenter: Chuck Hooper, Byalitics and Tableau Zen Master Robyn L. Raschke, University of Nevada, Las Vegas Session 1.03: Audit Firm and Opinions Auditing - 1.5 CH Dialogue Session Facilitator: Stephanie Ross, The University of Texas at San Antonio Board Independence, Audit Opinion, and Market Reactions to Earnings Announcements Young Park, University of the District of Columbia Over-the-Counter (OTC) Market Companies and Auditor Choice Shifei Chung, Rowan University Mei Zhang, Rowan University Ramesh Narasimhan, Montclair State University The Association between Audit Committee Financial Expert Characteristics and Audit Fees Ayishat Omar, Morgan State University Sheela Thiruvadi, Morgan State University Bilal Makkawi, Morgan State University The Rise of Management Consulting Services within Audit Firms and its Effect on Audit Quality Linda J. Flaming, Monmouth University Nancy Uddin, Monmouth University The Impact of the New IFRSs Developments on the Value-Relevance of Earnings and Book Values in Equity Valuation Mostafa El Shamy, Kuwait University Metwally Ahmed Kayed, Kuwait University Ali Hewaidy, Kuwait University Session 1.04: Public Interest Regulatory Ethics - 1.5 CH Moderator: Ramesh Narasimhan, Montclair State University A Study on the Association between Managerial Ability and Real Earnings Management Among Clawback Voluntary Adopters Dina F. El Mahdy, Morgan State University Henry Kimani Mburu, The Catholic University of Eastern Africa Alex Tang, Morgan State University Discussant: Mostafa Maksy, Kutztown University of Pennsylvania Auditor Litigation and the Market and Legal Penalties on Client Firms Nana Yamfo Amoah, Old Dominion University Isaac Bonaparte, Towson University Anthony Jerome Anderson, Howard University Discussant: Ramesh Narasimhan, Montclair State University History of Blowing the Whistle and the Perceptions Joseph Riotto, New Jersey City University Alysson Vamvas, New Jersey City University Discussant: Alyssa Sui Jing Ong, West Virginia University Session 1.05: Behavioral Accounting Accounting - 1.5 CH Moderator: Lasse Mertins, Johns Hopkins University Does Benefit Corporation Status Matter to Investors? An Exploratory Study of Investor Perceptions and Decisions Lauren A. Cooper, West Virginia University Jill Weber, University of Wisconsin–Whitewater Discussant: Linda J. Flaming, Monmouth University Market Orientation Effects on Business School Performance: Views from Accounting Chairpersons and Deans of AACSB Public and Private Business Schools Robert L. Webster, Ouachita Baptist University Kevin L. Hammond, The University of Tennessee at Martin Jeanie A. Curry, Ouachita Baptist University Discussant: Megan Marie Jones, West Virginia University Validation of the Connor-Davidson Resilience Scale-10 (CD-RISC10) with a U.S. Public Accounting Sample Kenneth Jonathan Smith, Salisbury University David J. Emerson, Salisbury University Discussant: Alyssa Sui Jing Ong, West Virginia University |
| 12:00 pm–1:30 pm | Business Meeting and Luncheon Welcome Remarks from the Mid-Atlantic Region President Scott Fleming, West Virginia University Innovation in Assurance Auditing - 1.0 CH Speaker: Jana Hranaiova, Audit Risk Analytics for Assurance Services, EY |
| 1:45 pm–3:25 pm | Concurrent Sessions |
| 3:25 pm–3:55 pm | Ice Cream Social Break Sponsored by: |
| 3:55 pm–5:35 pm | Concurrent Sessions Session 3.01: The Accreditation Landscape: Seeking the Best Outcomes for Your Programs Specialized Knowledge and Applications - 1.5 CH Susan Crosson, American Accounting Association There are many players and interests in the accreditation landscape today. This session presents an overview of the landscape, shares assurance trends, and encourages faculty and program directors to utilize the best accreditation has to offer instead of just "checking the box." Session 3.02: Big Data and Analytics Cases and Data Sets Specialized Knowledge and Applications - 2.0 CH Presenters: Gail Hoover King, Purdue University Northwest Robyn L. Raschke, University of Nevada, Las Vegas Session 3.03: Tax Taxes - 2.0 CH Moderator: Trevor Sorensen, West Virginia University CEO Sports Hobby and Firms’ Tax Aggressiveness Shuqing Luo, National University of Singapore Terry J. Shevlin, University of California, Irvine Shi Lirong, National University of Singapore Aimee Shih, National University of Singapore Discussant: Trevor Sorensen, West Virginia University Regulation and Tax Preparer Qualifications John S. Treu, West Virginia University Trevor Sorensen, West Virginia University Matthew Reidenbach, Pace University Discussant: Linval Frazer, SUNY College at Old Westbury The Influence of CEO Power and Public Outrage on I.R.C. Section 162(m) Compliance Amy J. N. Yurko, Duquesne University Steven Balsam, Temple University John H. Evans III, University of Pittsburgh Discussant: Lauren A. Cooper, West Virginia University Conference Theater Session 3.04: Government, Audit, and XBRL Accounting - 2.0 CH Moderator: Vasundhara Chakraborty, Monmouth University Applying Interpersonal Relationships and Integrity to Strengthen Accountants’ Continuing Professional Ethics Education Eileen Z. Taylor, North Carolina State University Alan Reinstein, Wayne State University Natalie T. Churyk, Northern Illinois University Discussant: TBD Impact of Internal Control Weaknesses on XBRL Disclosure Seokyoun Hwang, College of Staten Island–CUNY Won Gyun No, Rutgers, the State University of New Jersey Jongkyum Kim, SUNY at New Paltz Discussant: TBD Societal Trust and the Economic Behavior of Nonprofit Organizations Robert Felix, University of Baltimore Jan L. Williams, University of Baltimore Mikhail Pevzner, University of Baltimore Greg Gaynor, University of Baltimore Discussant: Richard Brooks, West Virginia University The Growing Net Pension Liability: The Cases of New Jersey, Illinois, and Rhode Island Karen Bassil, Ramapo College of New Jersey Discussant: Richard Brooks, West Virginia University Jefferson Session 3.05: History and Public Interest Accounting - 2.0 CH Dialogue Session Facilitator: Behnaz Z. Quigley, Marymount University Further Exploration of the Contents in the Baltimore & Ohio Railroad’s Annual Reports: 1857–1893 Kevin Feeney, Southern Connecticut State University The Role of Management & Management Control Systems in the Unrealized Promise of Xerox PARC Wilfred Wu, University of Portland Cecilia Henghsiu Lin, University of Portland Corporate Governance and the Global Financial Crisis: Some Recommendations Dina F. El Mahdy, Morgan State University Cynthia Tollerson, Morgan State University Bilal Makkawi, Morgan State University Does the Intent to Whistle Blow in Business Support Finn’s Model for Individual Employment Options? Richard A. Bernardi, Roger Williams University Magee S. Kmec, Roger Williams University Kathryn E. McCusker, Roger Williams University Michelle E. Possidente, Roger Williams University Ryan A. Techiera, Roger Williams University GASB 68 and Its Impact on the Cost of Debt Fang Sun, Queens College–CUNY |
| 6:00 pm–8:00 pm | Reception with Effective Learning Strategies Displays Accounting - 1.0 CH An Evaluation of Repeated Material Weakness Disclosures Bill Heninger, Brigham Young University Mason Snow, Brigham Young University Cross-Acceleration, Board Independence, and Bond Yield Spreads Anthony Meder, Binghamton University, SUNY Director Liability Reduction Laws and Conditional Conservatism Sudipta Basu, Temple University Yi Liang, Temple University Do Institutional Investors Use the Information in Customer Complaints? An Analysis of the Auto Industry Abdullah Kumas, University of Richmond Sami Keskek, University of Arkansas Marshall A. Geiger, University of Richmond It’s Not a Secret Anymore! – PRC Company and Audit Firm Collide Kathleen Rankin, Morgan State University Dina F. El Mahdy, Morgan State University Stephen E. Rau, Duquesne University Political Connection of Socially Irresponsible Firms Jun Guo, Rutgers, The State University of New Jersey, Camden Sungsoo Kim, Rutgers, The State University of New Jersey The Association between Audit Fees and CEO Age David Manry, University of New Orleans Yun-Chia Yan, The University of Texas Rio Grande Valley The Impact of Fraudulent and Erroneous Reservation Made in Global Distribution Systems Onder Kaymaz, Central Connecticut State University CEO Compensation Design Project: Selecting Performance Goals & Implementing Corporate Social Responsibility Amy J. N. Yurko, Duquesne University Integrating Codification Research and Memo Writing into Intermediate Accounting Sean Andre, West Chester University Learning Accounting Using Socrative Fang Zhao, Merrimack College Setting the "Accounting Hook:" Using Humor and an Active Learning Classroom to Recruit and Retain Accounting Majors Robert L. Webster, Ouachita Baptist University Taxes & Life: Taxation for Non-Business Majors Stephen C. Gara, Drake University Dinner on Your Own |
| Saturday, May 6, 2017 | |
| 7:00 am–8:20 am | Breakfast with Roundtable Forum Accounting - 1.0 CH Table 1: Effect of Goal Congruence on Employee Dysfunctional Behavior During Budgetary Participation Saad Hossain, University of Guelph Kalinga Jagoda, Mount Royal University Table 2: Audit Fee Trends from 2000 to 2014 Lucy Lim, Howard University R. Mithu Dey, Howard University Auditor Pricing of Delisting Risk: Evidence from Reverse Stock Splits Kathleen Rankin, Morgan State University Kimberly Gleason, University of Pittsburgh Deborah Smith, Cleveland State University Bilal Makkawi, Morgan State University New European Union Rules on Audits Alan Reinstein, Wayne State University Barbara Apostolou, West Virginia University Using Judaic Rules to Develop New Perspectives on Auditors’ Materiality Decisions Alan Reinstein, Wayne State University Shlomo S. Sawilowsky, Wayne State University Eileen Z. Taylor, North Carolina State University Table 3: Analysis of Corruption, Taxation and Revenue of West African Countries Loretta Baryeh, Coppin State University Hyacinth Ezeka, Coppin State University Is Disclosure Transparency a Panacea to IPO Underpricing? Yi Yao, Nankai University Isabel Wang, Michigan State University Oil Revenue a Hindrance to Tax Revenue Generation, Ghana and Nigeria. Tax and Oil Revenue Generation in Ghana and Nigeria Loretta Baryeh, Coppin State University Hyacinth Ezeka, Coppin State University Table 4: Adhocracy and Strategic Management Accounting Sean Stein Smith, Rutgers, the State University of New Jersey Is There a Link between Choice of Management’s Forecast Precision and Management’s Intentions to Use Irregularities? Yu-Ho Chi, The University of North Carolina at Pembroke David A. Ziebart, University of Kentucky Table 5: Reexamining the Association between Environmental Disclosure and Environmental Performance Hani Tadros, Elon University Michel L. Magnan, Concordia University Tone-at-the-Top Lessons from Abrahamic Justice Dov Fischer, Brooklyn College–CUNY Table 6: Factors Associated with Student Performance in Advanced Accounting: An Empirical Investigation Mostafa M. Maksy, Kutztown University of Pennsylvania Student Learning Outcomes Assessment - Financial Accounting Joseph Patrick Cunningham, Albright College Table 7: Business Ethics and Financial Reporting: Earnings Management During Periods of Economic Recessions Waqar I Ghani, Saint Joseph’s University Dodd-Frank Act and the Valuation of Public versus Private Firms Kang Cheng, Morgan State University Mohammad Tavakolifar, Morgan State University Does Restating Financial Statements Influence Dividend Policy? A Case of Qatari Companies Husam Aldamen, Qatar University Janice Hollindale, Bond University Abdul Quddoos Abdul Basith, Qatar University Khaled Hosny, Qatar University |
| 8:20 am–8:50 am | Plenary Session - Imagining Our Future: Envisioning Our Second Century |
| 9:05 am–10:45 am | Concurrent Sessions Session 4.01: Accounting and Analytic Tools You Can Add Today to Your Classes Specialized Knowledge and Applications - 2.0 CH Presenter: Susan Crosson, American Accounting Association Session 4.02: Teaching Techniques and Tips: Strategies for Today’s Classroom and Learners Personal Development - 2.0 CH Presenters: Gail Hoover King, Purdue University Northwest Session 4.03: Fraud and Financial Reports Accounting - 2.0 CH Moderator: Daniel Tinkelman, Brooklyn College-CUNY An Analysis of the Sources of Value Loss Following Financial Restatements Keejae P. Hong, The University of North Carolina at Charlotte Sang Hyun Park, Augusta University Sukesh Patro, Northern Illinois University Jaywon Lee, Korea Advanced Institute of Science and Technology Discussant: Megan Marie Jones, West Virginia University Changing the Nature of Audit Procedures to Deter Fraud Alyssa Sui Jing Ong, West Virginia University Darin Kip Holderness, West Virginia University Scott Fleming, West Virginia University Discussant: Megan Marie Jones, West Virginia University Corporate Culture and Financial Reporting Risk: Looking Through the Glassdoor Yuan Ji, Hong Kong Polytechnic University Oded Rozenbaum, George Washington University Kyle Welch, George Washington University Discussant: Nancy Kangogo, Kent State University Proposed Multidimensional Fraudulence Risk Models: Auditing for Dark Tetrad Individuals and their Opposites in Organizations Jana Price Wilhelm, University of Kentucky Paul Wilhelm, Sullivan University Discussant: Janice E. Rummell, Fairleigh Dickinson University Session 4.04: Banks, Loans, and Goodwill Economics - 2.0 CH Moderator: Shifei Chung, Rowan University Interaction between Securitization Gains and Abnormal Loan Loss Provisions: Credit Risk Retention and Fair Value Accounting Qiuhong Zhao, Texas A&M University–Corpus Christi Discussant: Keejae P. Hong, The University of North Carolina at Charlotte Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses Ling Yang, University of Chicago Discussant: Yu-Ho Chi, The University of North Carolina at Pembroke SFAS 166/167 and the Cost of Equity Capital: Evidence from Banks Qiuhong Zhao, Texas A&M University–Corpus Christi Discussant: Abdullah Kumas, University of Richmond The Delay in Recognizing Goodwill Impairment: Flawed Audit Process or Insufficient Effort? Trevor Sorensen, West Virginia University Discussant: Keval U. Amin, Stony Brook University, SUNY Understanding the Implications: Accounting Reports and Disclosure Practices Kalinga Jagoda, University of Guelph Discussant: Yu-Ho Chi, The University of North Carolina at Pembroke Jefferson Session 4.05: Stocks, Shares, and Investors Accounting - 2.0 CH Moderator: Lauren A. Cooper, West Virginia University Share Repurchase Plans and Accounting Conservatism Gerald Lobo, University of Houston Ashok Robin, Rochester Institute of Technology Kean Wu, Rochester Institute of Technology Discussant: Robert Felix, University of Baltimore The Drivers of Integration Charges, the Opportunistic Use of Their Reversal, and the Impact of SFAS 141® James Potepa, George Washington University Discussant: Minna Yu, Monmouth University Goodwill Impairment Losses and Corporate Debt Maturity Amy E. Ji, Saint Joseph’s University Discussant: Phong Truong, Carnegie Mellon University Share Repurchase Plans and Accounting Conservatism Gerald Lobo, University of Houston Ashok Robin, Rochester Institute of Technology Kean Wu, Rochester Institute of Technology Discussant: Robert Felix, University of Baltimore Choice of Successful Efforts versus Full Cost Methods in the Oil and Gas Industry Communicate Different Information about Financial Reporting Quality Dana Hollie, Louisiana State University Russell Barber, Louisiana State University Discussant: Xudong Li, Monmouth University |
| 10:45 am–11:15 am | Break |
| 11:15 am–12:30 pm | Concurrent Sessions Session 5.01: Navigating Your Homework Submission Package – Insights from the Publishers Specialized Knowledge and Applications - 2.0 CH Presenter: Kang Cheng, Morgan State University IBM Watson, Tableau, or SEC's New Inline Viewer are some of the free academics tools and resources available to you and your students. Which will you choose? Session 5.02: Data Driven Decisions in Accounting Education Specialized Knowledge and Applications - 1.5 CH Presenter: Gail Hoover King, Purdue University Northwest Lincoln Session 5.03: Management Accounting Finance - 1.5 CH Moderator: Kalinga Jagoda, University of Guelph Accountants as Strategic Partners and a Risk Culture Open to Challenges Regina Bento, University of Baltimore Lasse Mertins, Johns Hopkins University Lourdes White, University of Baltimore Discussant: Mostafa Maksy, Kutztown University of Pennsylvania Capital Budgeting: The Case of Change in The Capital Structure Mohammad Tavakolifar, Morgan State University Discussant: SheChih Chiu, Woosong University How Much Attention do Evaluators Pay to CSR Information and Does This Impact the Performance Ratings in a Balanced Scorecard Setting? Lucia Bellora-Bienengraeber, University of Hamburg Lasse Mertins, Johns Hopkins University Alexander Bassen, University of Hamburg Discussant: Mostafa Maksy, Kutztown University of Pennsylvania Session 5.04: TLC and Gender Accounting - 1.5 CH Dialogue Session Facilitator: Jan L. Williams, University of Baltimore Accounting Labs as Scaffolding: Effect on Student Learning and Performance in Introductory Accounting Courses Devon Baranek, Rider University Nandini Chandar, Rider University Margaret O’Reilly-Allen, Rider University An Empirical Examination of Self-Employed Accountants: The Impact of Gender and Immigrant Status Kathryn Yeaton, Ramapo College Jennifer Yeaton, University of Virginia Jeremy Yeaton, Fulbright Program Analyzing Pedagogical Approaches Used in Second Auditing Courses Alan Reinstein, Wayne State University Natalie T. Churyk, Northern Illinois University MOOCs’ Impact on the Accounting Higher Education and the Accounting Profession Alan Reinstein, Wayne State University Stefanie Tate, University of Massachusetts Lowell Natalie T. Churyk, Northern Illinois University Session 5.05: Service Learning and Cases Accounting - 1.5 CH Moderator: Ramesh Narasimhan, Montclair State University Lessons in Managerial Accounting from a Service Learning Project at a Local Soup Kitchen C. Andrew Lafond, La Salle University Bruce A Leauby, La Salle University Kristin Wentzel, La Salle University Discussant: Veronica Paz, Indiana University of Pennsylvania Three Cases in Basic Financial Ratio Analysis Kristy Schenck, Bucknell University Cynthia P. Guthrie, Bucknell University Discussant: Linda J. Flaming, Monmouth University Camden Collegebound: A Case Study in Not-for-Profit Expansion Kathryn Yeaton, Ramapo College of New Jersey Discussant: Richard Gifford, SUNY, Geneseo |
Note: The CPE Fields of Study curriculum is divided into twenty 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. 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.nasbaregistry.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