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Thursday, October 26, 2017

12:30 pm – 7:00 pm	Registration
12:45 pm – 4:30 pm	The Art Institute of Chicago Tour Accounting - 2.0 CH
2:00 pm – 6:00 pm	Accounting IS Big Data: A How-To Workshop Specialized Knowledge - 4.8 CH Presenters: Guido L. Geerts, University of Delaware Brian Russell, Tableau
6:30 pm – 8:00 pm	Welcome Reception with Table Top Displays


Friday, October 27, 2017

7:00 am - 8:00 am	Breakfast
7:00 am - 4:00 pm	Table Top Displays Roger CPA Review, Wiley
8:00 am - 8:10 am	President's Welcome Speaker: Jason W. Stanfield, Ball State University
8:10 am - 9:05 am	The PCAOB, 15 Years: Reflections on Key Accomplishments and Key Challenges on the Horizon Specialized Knowledge - 4.8 CH Speaker: Thomas A. Wanat, PCAOB
9:15 am - 10:15 am	Well, THAT Didn't Work. How Purposeful, Systematic and Continuous Improvement Has Kept Me from Throwing the Baby Out with the Bathwater (and other ways it has affected my teaching): Perspectives on Effective Teaching Personal Development - 1.2 CH Speaker: Billie Cunningham, University of Missouri, School of Accountancy
10:15 am - 10:45 am	Break
10:45 am - 12:00pm	Concurrent Sessions Session 1.01: Sharpen Your Teaching Skills 1 Specialized Knowledge - 1.5 CH Student Engagement/Assessment Using Poll Everywhere Presenter: Elizabeth A. Murphy, DePaul University Shaping the Learning Experience Utilizing Technology in a Changing Education Landscape Presenters: Markus Ahrens, St. Louis Community College, Meramec Cathy J. Scott, Navarro College Session 1.02: What If Accounting Courses and Curriculum Were the "Vision Model?" Specialized Knowledge - 1.5 CH Presenters: Gail Hoover King, Purdue University Northwest Christopher McCullick, William Jewell College Ashley Minnich, William Jewell College Edie A. Wasyliszyn, University of Wisconsin–Superior Session 1.03: Research on Taxes, Regulation, and Ratings Accounting - 1.5 CH Dialogue Session Facilitator: Richard Walstra, Dominican University Procyclical Ratings and Market Reactions Kristian G. Mortenson, University of St. Thomas Kris J. Kemper, Ball State University Do Inverted Firms Realize Long Run Competitive Advantages? Jim Seida, University of Notre Dame Stephen John Lusch, The University of Kansas Val Lucas Watson, University of Florida Did FIN48 Affect the Use of the Deferred Tax Asset Valuation Allowance to Manage Earnings? Mark P. Bauman, University of Northern Iowa Cathalene Rogers Bowler, University of Northern Iowa The Unintended Costs and Benefits of Broad-Brush Regulatory Actions: Evidence from the Passage of ASU 2010-20 Chase Michael Potter, Washington University Session 1.04: Research with an International Flavor Accounting - 1.5 CH Moderator: Abbie Lynne Daly, University of Wisconsin–Whitewater Deteriorating Profits of Brokerage Firms Post-IFRS: Empirical Evidence Mike Onder Kaymaz, Clarion University Ozgur Kaymaz, Turkish Airlines Discussant: Abbie Lynne Daly, University of Wisconsin–Whitewater Effect of Form 20-F Elimination on Value Relevance and Accrual Quality Gaurav Kumar, University of Arkansas at Little Rock Jagjit S. Saini, Western Michigan University Discussant: Tawei (David) Wang, DePaul University Innovation Capacity: A Firm Level Response to Subsidy Activity in a National Setting Assyad Al-Wreikat, Southern Illinois University Carbondale Discussant: ZhenXing Yuan, Hebei University of Economics and Business Price Informativeness, Transparency Regulation and Stock Return Synchronicity: Evidence from the European Union’s Transparency Directive Michael J. Imhof, Wichita State University Semih Tartaroglu, Wichita State University Olena Victoria Watanabe, Iowa State University Discussant: Tina Wang, University of Houston–Downtown Session 1.05: Man vs. Machine: Social Identity, Investor Perceptions, and Information Age Issues Accounting - 1.5 CH Moderator: Jason W. Stanfield, Ball State University Moral Issues in the Age of the Algorithm Cory A. Campbell, Case Western Reserve University Dijo Alexander, Case Western Reserve University Discussant: Reginald Wilson, The University of Southern Mississippi The Effect of Computer-Mediated Communication on Auditor Performance in a Multitasking Environment Veena Looknanan Brown, University of Wisconsin–Milwaukee Juergen Sidgman, University of Wisconsin–Oshkosh Joseph F. Brazel, North Carolina State University Discussant: Lori M. Olsen, Central Michigan University The Effects of Social Identity and Justifiability of the Questionable Behavior on Individuals' Willingness to Report Helen Xu, Loyola University Maryland Jason Kuang, Georgia Institute of Technology Yuebing Liu, Florida International University Discussant: Shaokun (Carol) Yu, Northern Illinois University The Influence of Jurors’ Social Identities on Jurors’ Evaluations of Auditor Negligence Reginald Wilson, The University of Southern Mississippi Discussant: Shimin Chen, China Europe International Business School
12:00 pm - 1:30 pm	Lunch Fraud: The Facts and the Myths and the Evolving Role of the Forensic Accountant Personal Development - 1.0 CH Speakers: Christen Morand, Ernst & Young LLP Gregory E. Wolski, Ernst & Young LLP
1:45 pm - 3:25 pm	Concurrent Sessions Session 2.01: Get Ready for Your Courses Personal Development - 2.0 CH Presenters: Natalie T. Churyk, Northern Illinois University Abbie Lynne Daly, University of Wisconsin–Whitewater Matthew Thomas Stern, DePaul University Session 2.02: The CPA Profession and Its Future Personal Development - 2.0 CH Presenter: Belverd E. Needles, DePaul University Session 2.03: A Research Assemblage Accounting - 2.0 CH Moderator: Mfon Jacob Akpan, National Louis University Does the Visible Hand Make Firms More Visible? The Effect of Government Subsidies on Corporate Disclosure Ying Huang, The University of Texas at Austin Discussant: Jagjit S. Saini, Western Michigan University The Supply-Side of Analysts’ Book Value per Share Forecasts Thaddeus Andrew Neururer, The University of Akron Discussant: Lori M. Olsen, Central Michigan University The Value Relevance of CSR: Evidence from the Association between Disagreement about CSR Performance and Disagreement About Firm Fundamentals Sijing Wei, Creighton University Discussant: Mfon Jacob Akpan, National Louis University When Does Private Information Generate Return Continuations? Zachary R. Kaplan, Washington University Discussant: Thaddeus Andrew Neururer, The University of Akron To Disclose or Not to Disclose Climate-Change Risk in Form 10-K: Does Materiality Lie in the Eyes of the Beholder? Ella Mae Matsumura, University of Wisconsin–Madison Rachna Prakash, The University of Mississippi Sandra C. Vera-Munoz, University of Notre Dame Discussant: Mfon Jacob Akpan, National Louis University Session 2.04: Research in Financial Accounting Accounting - 2.0 CH Moderator: Nadia Schwartz, Augustana College Customer-Supplier Relationships and Abnormal Accruals May Xiaoyan Bao, University of New Hampshire Matthew T. Billett, Indiana University Yixin Liu, University of New Hampshire Discussant: Kazeem Olalekan Akinyele, University of Wisconsin–Oshkosh How Enron Used Accounting for Prepaid Commodity Swaps to Delay Bankruptcy for One Decade: The Shadowy Relationships with Big Banks A. Rashad Abdel-khalik, University of Illinois at Urbana-Champaign Discussant: Ada Duffey, University of Wisconsin–Waukesha Is There a Link between Management’s Choice of 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 Discussant: Lina Wang, Hebei University of Economics and Business Transaction Complexity and the Movement to Fair Value Accounting David A. Ziebart, University of Kentucky Pinky Rusli, University of Kentucky Xinlei Zhao, University of Kentucky Discussant: Nadia Schwartz, Augustana College Product Market Dynamics and Sticky Behaviour of Selling, General, and Administrative Costs Mei Sen Pak, Monash University Malaysia Discussant: Pinky Rusli, University of Kentucky Session 2.05: Research on Audit Topics Auditing - 2.0 CH Moderator: Richard Walstra, Dominican University A Buffer/Conduit Theory Relating Organizational Culture to Fraud Alan Reinstein, Wayne State University Philip Beaulieu, University of Calgary Discussant: Essam Elshafie, Northeastern Illinois University Colleagues or "Frenemies?" Interactions between Auditors and Tax Specialists in Audit and Non-Audit Services Contexts Candice Hux, Northern Illinois University Jean C. Bedard, Bentley University Tracy Noga, Bentley University Discussant: Richard Walstra, Dominican University Judaic Rules and their Connection to Two Fundamental Auditing Concepts: Materiality and Independence Alan Reinstein, Wayne State University Shlomo Sawilowsky, Wayne State University Eileen Z. Taylor, North Carolina State University Discussant: Tyler F. Thomas, University of Wisconsin–Madison The Effect of Fraud Inquiry Timing on Auditors’ Skeptical Judgments and Actions Kelsey R. Brasel, Ball State University Erin Burrell Nickell, University of Denver Linda M. Parsons, The University of Alabama Richard Hatfield, The University of Alabama Discussant: Richard Walstra, Dominican University
3:25 pm - 3:55 pm	Ice Cream Social Break Sponsored by
3:55 pm - 5:35 pm	Concurrent Sessions Session 3.01: Alpine Cupcakes, Inc. An Audit Case Study Auditing - 2.0 CH Presenter: Mary P. Mindak, DePaul University Session 3.02: Sharing Best Teaching Practices Panel Specialized Knowledge - 2.0 CH Moderator: Gail Hoover King, Purdue University Northwest Panelists: Scott Dell, Marian University Nausser Jamali, Illinois College Elizabeth A. Murphy, DePaul University Barbara W. Scofield, Washburn University Edward Woelfert, Central Michigan University Session 3.03: Operational and Non-Profit Issues Plus a Governmental Case Study Accounting - 2.0 CH Dialogue Session Facilitator: Mary Ann Merryman, St. Mary's College An Empirical Analysis of the Perception of Internal Controls on Operational Efficiency in Small Restaurants Linval Frazer, SUNY College at Old Westbury Health Care Reform: Hospital Decisions and Their Impact on the Profitability Mehmet C. Kocakulah, University of Wisconsin–La Crosse Eric Henderson, Deaconess Hospital David Austill, Union University Sample City: A Governmental Case Study Brian N. Wilson, St. Cloud State University The Unintended Consequences of Female Leadership in the Nonprofit Sector Veena Looknanan Brown, University of Wisconsin–Milwaukee Erica Harris, Villanova University Session 3.04: Earnings Forecasts and Earnings Management Accounting - 2.0 CH Moderator: Alan Reinstein, Wayne State University An Empirical Analysis of Superior Management Earnings Forecast Tina Wang, University of Houston–Downtown Ross Jennings, The University of Texas at Austin Discussant: Michael J. Imhof, Wichita State University Earnings Management and Restatements from Pre- to Post-Sarbanes Oxley Lori M. Olsen, Central Michigan University Jomsurang Ruangprapun, Central Michigan University Discussant: Isaac Ison, Truman State University Earnings Management, Multi-Benchmarks, and Market Valuation Fanghong Jiao, Bradley University Discussant: Tawei (David) Wang, DePaul University Entrepreneurial Bias in Management Earnings Forecasts Yu-Ho Chi, The University of North Carolina at Pembroke David A. Ziebart, University of Kentucky Discussant: Tina Wang, University of Houston–Downtown Quantifying the Effect of Information and Ability Spillovers on Analyst Earnings Forecast Accuracy Thaddeus Andrew Neururer, The University of Akron Estelle Sun, Boston University Discussant: Tawei (David) Wang, DePaul University Session 3.05: Disclosure Issues and Auditor Dynamics Auditing - 2.0 CH Moderator: Yu-Ho Chi, The University of North Carolina at Pembroke Auditor Cash Flow Risk Exposure and the Pricing of Audit Services Douglas Ayres, Ball State University Jason W. Stanfield, Ball State University Discussant: Candice Hux, Northern Illinois University CPA Experience Requirements and Service Quality Shane Moriarity, The University of Oklahoma Jack Armitage, University of Nebraska at Omaha Discussant: Yu-Ho Chi, The University of North Carolina at Pembroke The Information Content of Disclosure Controls and Procedures Deficiencies Essam Elshafie, Northeastern Illinois University Discussant: Richard Walstra, Dominican University The Informativeness of Cybersecurity Disclosures He Li, Rutgers, The State University of New Jersey Won Gyun No, Rutgers, The State University of New Jersey Tawei (David) Wang, DePaul University Discussant: Richard Walstra, Dominican University
6:00 pm - 7:30 pm	Reception with Effective Learning Strategies Displays Accounting - 1.0 CH Poster 1: Concept Self-Assessment Learning: Effective Learning Strategies (ELS) William B. Joyce, Bemidji State University Poster 2: Lost and Found in Translation Isaac Ison, Truman State University Poster 3: Redesigning the Accounting Intro Course: Our Experience Cari Burke, Western Michigan University Dawn L. Mason, Western Michigan University Poster 4: Sharing our Experience on the Investment Fund Class Robert Kevin Trout, Coe College
Saturday, October 28, 2017

7:00 am - 8:00 am	Breakfast with Research Roundtable Forum Session Accounting - 1.0 CH Table 1: An Examination of the Effects of Culture and Communication Literature on Tax Compliance: The Challenge of Tax Compliance Linval Frazer, SUNY College at Old Westbury Table 2: Early Adoption of Topic 606 Revenue Recognition Barbara W. Scofield, Washburn University Sunita S. Rao, Washburn University Table 3: Greek Festival - Profitable or Not? Presenter: Phyllis Kapetanakis, Augsburg College
8:00 am - 8:20 am	Business Meeting
8:20 am - 8:50 am	Pathways to a Sustainable Future Speaker: Marc Rubin, AAA President-Elect, Miami University of Ohio, Farmer School of Business
9:00 am - 10:45 am	Concurrent Sessions Session 4.01: An Original Datsaset and Exercises in Audit Analytics: Creating a Course Using CaseWare IDEA Specialized Knowledge - 2.0 CH Presenters: Cindy Durtschi, DePaul University Tawei (David) Wang, DePaul University Session 4.02: Using Documentary Films to Teach Accounting Personal Development - 2.0 CH Presenter: Kelly Richmond Pope, DePaul University Session 4.03: Research in Management Accounting Accounting - 2.0 CH Moderator: Kristian G. Mortenson, University of St. Thomas Adverse Effects of Confidence in Complex Cost Systems amid Competition Ella Mae Matsumura, University of Wisconsin–Madison Tyler F. Thomas, University of Wisconsin–Madison Dimitri Yatsenko, University of Wisconsin–Madison Discussant: Richard Walstra, Dominican University Compensation Discretion as Insurance: How are Targets and Bonuses Affected When Superiors Have a Back-up Plan? Rachel Martin, Utah State University Tyler F. Thomas, University of Wisconsin–Madison Discussant: David A. Ziebart, University of Kentucky R&D Intensity, Ability Indicators, AND Executive Compensation Rajiv D. Banker, Temple University Dmitri Byzalov, Temple University Chunwei Xian, Northeastern Illinois University Discussant: Li Li Eng, Missouri University of Science and Technology Superiors' Discretionary Bonus Pool Allocations when Agents Face Disparate Performance Risk Michael John Majerczyk, Georgia State University Tyler F. Thomas, University of Wisconsin–Madison Discussant: Kristian G. Mortenson, University of St. Thomas The Effects of Organizational Value Statements on Employees' Uncompensated Task Performance Kazeem Olalekan Akinyele, University of Wisconsin–Oshkosh Discussant: Helen Xu, Loyola University Maryland 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: Richard Walstra, Dominican University 4.04: Considerations for Effective Learning Accounting - 2.0 CH Dialogue Session Facilitator: Jason W. Stanfield, Ball State University Shear Heaven Kathy F. Otero, Truman State University Analyzing Pedagogical Approaches Used in Second Auditing Courses Alan Reinstein, Wayne State University Natalie T. Churyk, Northern Illinois University Making the Invisible Visible: Practical Applications of Visual Metaphors in Teaching and Learning Accounting Nadia Schwartz, Augustana College Session 4.05: Dialogue on International and Cultural Dynamics Accounting - 2.0 CH Dialogue Session Facilitator: Barbara W. Scofield, Washburn University "Comply-or-Explain" Board Reforms and Financial Reporting Quality: The Case of Warsaw Stock Exchange Listed Companies Tony Jianwei Li, University of Nebraska–Lincoln Exploring Competitive and Governance Strategies of Microfinance Owners in Ghana Eric Kojo Asante, Walden University Roger William Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury "Nuchter" Views of Experts in the Netherlands on IFRS and the IASB Gerard Ras, Wayne State College The Linkage Coupling Accounting with Manipulation: Learning from the Economic Efficiency in the Light of the Financial Legislation Framework Ozgur Kaymaz, Turkish Airlines Mike Onder Kaymaz, Clarion University
10:45 am - 11:15 am	Break
11:15 am - 12:30 pm	Concurrent Sessions Session 5.01: Sharpen Your Teaching Skills 2 Personal Development - 1.5 CH First You Have to Remember: Creating a Foundation for Variance Analytics Presenter: Barbara W. Scofield, Washburn University How Great Listening Makes You a Better Teacher and Student Presenters: Mfon J. Akpan, National Louis University Cynthia Kivland, University of Illinois Session 5.02: Embedding Big Data and Analytics into your Courses and Curriculum Specialized Knowledge - 1.5 CH Presenter: Guido L. Geerts, University of Delaware Session 5.03: Entering the Profession: Issues for New and Budding CPAs. Accounting - 1.5 CH Dialogue Session Facilitator: Scott Dell, Marian University The Impact of Online Education on Accounting Recruiting Stefanie Tate, University of Massachusetts Lowell Alan Reinstein, Wayne State University Natalie T. Churyk, Northern Illinois University The Millennial Impact on Alternative Work Arrangement (AWA) Support and the Profile of AWA Naysayers in Public Accounting Margaret Knight, Creighton University Regina M. Taylor, Creighton University The Optimum Way to a CPA Ruixue Du, University of Wisconsin–Stevens Point Christine Schalow, University of Wisconsin–Stevens Point The Shifting Gates of Entry to the C.P.A. Profession Pamela H. Church, Rhodes College Session 5.04: Faculty Shortages, Growth Mindsets, and the Impact of Teamwork Accounting - 1.5 CH Dialogue Session Facilitator: Richard Walstra, Dominican University Achieving a Growth Mindset: Through a Positively Framed Grading System Lucas M. Dille, Morgan State University Impact of Cross-Functional Inter-Disciplinary Teamwork and Immersive Learning Environment on Students’ Perception of Learning Experience and Engagement Li Li Eng, Missouri University of Science and Technology Bih-Ru Lea, Missouri University of Science and Technology The Accounting Faculty Shortage: Addressing the Perceptions of Masters of Accounting Students Abbie Lynne Daly, University of Wisconsin–Whitewater Jill Weber, University of Wisconsin–Whitewater Session 5.05: New Cases, and Approaches for the New Accounting Standards Accounting - 1.5 CH Dialogue Session Facilitator: Chase Michael Potter, Washington University in St. Louis Metro Bike Ride Share: A Data Conversion and Data Analysis Business Case Utilizing Weather and GPS Source Data Pamela Jeanne Schmidt, Washburn University Maureen Dombrow, Washburn University Matthew Hicks, Washburn University Liberty Beecham, Washburn University Preparing Students to Understand the New Lease Standard and Its Implications: A Scaffolding Approach David Gray, North Central College St. Hubertus Crossing: Revenue Recognition under the New Standard Larry R. Davis, University of St. Thomas Diane M. Matson, University of St. Thomas

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