Program | American Accounting Association

Friday, March 2, 2018

10:00 am – 12:00 pm	Preconference Workshop: An Original Dataset and Exercises in Audit Analytics: Using Tableau Accounting - 2.4 CH Presenters: Cindy Durtschi, DePaul University; Tawei (David) Wang, DePaul University

12:00 pm – 1:00 pm	Lunch Welcome Speaker: Ronald J. Daigle, AAA FAS President, Sam Houston State University Pathways to a Sustainable Future Speaker: Marc Rubin, President-Elect, AAA

1:00 pm – 2:30 pm	Plenary Session Accounting - 1.8 CH 2018 SEC Priorities Speakers: Shamoil T. Shipchandler, Director, Head of Enforcement, U.S. Securities and Exchange Commission Terry L. Orr, Managing Director, Grant Thornton

2:30 pm – 3:00 pm	Break

3:00 pm – 5:00 pm	Concurrent Sessions Session 1.01: Effective Learning Through Cases: Examples from the Deloitte Foundation Forensic Accounting Case Study Series Accounting - 2.4 CH Moderator: Kristina Chernick, Deloitte Panelists: Matt Sherman, Deloitte Risk and Financial Advisory Services Scott Henry, Deloitte Risk and Financial Advisory Services Session 1.02: Forensic Education and the Accounting Curriculum Accounting - 2.4 CH Moderator: Carl J. Pacini, University of South Florida State of Computer Forensics Education in the Accounting Curriculum Michael A. Seda, Stockton University D. Larry Crumbley, Louisiana State University Bonita Peterson-Kramer, Montana State University University Master’s Level Forensic Accounting Courses: What Should We Be Teaching? A View from the U.K. Alan Graham, University of Portsmouth A Methodology for Developing a Case-Based Fraud Examination Course Sara M. Kern, Gonzaga University Patricia A. Johnson, SUNY at Fredonia Kevin E. Dow, The University of Nottingham Ningbo Session 1.03: Fraud in Cultural and Industry Contexts Accounting - 2.4 CH Moderator: Lisa Jack, University of Portsmouth An Examination of Control Fraud in Non-Banking Industries Madeline Domino, Mercer University Carmelita Troy, Andrews University Crowe Horwath, St. Andrews University Kaylie Takahashi, St. Andrews University Foreign Corrupt Practices Act: Bribery in the Cultural Context Tomeika Williams, Baker College Center for Graduate Studies To Bribe or Not to Bribe: Norms and Frames of Bicultural Individuals Pamela R. Murphy, Queen’s University Pujawati Mariestha Gondowijoyo, Queen’s University Session 1.04: Data Analytics and Forensic Accounting Cases Auditing - 2.4 CH Moderator: Jennifer Lynn Sustersic Stevens, Ohio University A Forensic Accounting Case: A Data Analytic Mindset Chih-Chen Lee, Northern Illinois University Cliff Nuxoll, Sears Holding Data Analytics for Healthcare Fraud Detection: Tricare Fraud Devon Baranek, Rider University Maria H. Sanchez, Rider University Forensic Accounting and Employment Issues Karen Grossman Tabak, Maryville University

6:00 pm – 7:00 pm	Reception

Saturday, March 3, 2018

7:00 am – 8:20 am	Breakfast Accounting - 1.0 CH Introduction Speaker: Sridhar Ramamoorti, University of Dayton Forensic Accounting: The Past, Present and Future Speaker: Daniel Torpey, Partner, Ernst & Young

8:30 am – 10:00 am	Plenary Information Technology- 1.8 CH Introduction Speaker: Chih-Chen Lee, Midyear Research Conference Program Chair, Northern Illinois University Computer Forensics, Electronic Discovery, and Incident Response: An Introduction with Case Studies Speaker: Dr. D. Kall Loper, Director, National Lead for Incident Response, Protiviti

10:00 am – 10:30 am	Break

10:30 am – 12:00 pm	Concurrent Session Session 2.01: Predispositions Toward Fraud and Persuasion Behavioral Ethics - 1.8 CH Moderator: Patricia A. Johnson, SUNY at Fredonia Do "Superstar" CEOs Impair Auditors' Independence and Professional Skepticism? Oscar J. Harvin, Sam Houston State University Evidence of Fraud from Surveys Completed by American and Canadian Public Charities Jill M. Zuber, North Dakota State University Margaret Andersen, North Dakota State University Herbert Snyder, North Dakota State University Which Personal Beliefs and Values Decrease People’s Predisposition Toward Fraud? Evidence from the World Value Survey Natalia Maksimovna Mintchik, University of Cincinnati Session 2.02: Management Override, Narcissism, and the Fraud Diamond Auditing - 1.8 CH Moderator: Sara M. Kern, Gonzaga University Disposition-Based Fraud Model: Is Disposition Distinct from Narcissism? Vasant H. Raval, Creighton University Vivek Raval, University of Illinois at Chicago Unique Characteristics of Management Override Fraud Cases Richard A. Riley, Jr., West Virginia University Carol C. Bishop, Georgia Southwestern State University Dana R. Hermanson, Kennesaw State University Jonathan Marks, Markum LLP The Effect of Fraud Diamond Capability Measures on Fraud Occurrence Barbara M. Arel, The University of Vermont Larry Stark, The University of Vermont Michael Tomas, The University of Vermont Session 2.03: Disclosures and Corporate Social Responsibility Reporting Accounting - 1.8 CH Auditor Dismissals: Opaque Disclosures and the Light of Timing Jeffrey J. Burks, University of Notre Dame Jennifer Lynn Sustersic Stevens, Ohio University CEO Age, Audit Fees, and the Disclosure of Internal Control Material Weakness Yun-Chia Yan, The University of Texas Rio Grande Valley David L. Manry, University of New Orleans Mai Dao, The University of Toledo Competing Motivations for Corporate Social Responsibility: Evidence from Internal Control over Financial Reporting Curtis Farnsel, The University of Oklahoma Mary S. Hill, The University of Oklahoma Session 2.04: Fraud: Society, Technology, and Business Structure Accounting - 1.8 CH Moderator: Richard G. Brody, The University of New Mexico End of Days Malware Richard G. Brody, The University of New Mexico Harold U. Chang, The University of New Mexico Erich S. Schoenberg, The University of New Mexico Is Society Creating Fraudsters? Richard G. Brody, The University of New Mexico Ryan C. Knight, The University of New Mexico Jessica N. Nunez, The University of New Mexico The Role of Shell Entities in Fraud and Other Financial Crimes Carl J. Pacini, University of South Florida

12:00 pm – 1:30 pm	Lunch Auditing - 1.0 CH Welcome Speaker: Chih-Chen Lee, Midyear Research Conference Program Chair, Northern Illinois University Cybersecurity Incident Response Speaker: Steven S. McNew, Managing Director, Forensic Advisory Services, Grant Thornton

1:45 pm – 3:15 pm	Concurrent Session Session 3.01: Audit Escape Room Activity and Document Analysis in Teaching Cases Auditing - 1.8 CH Moderator: Alan Graham, University of Portsmouth Davis Utilities for Life and Living, Inc.: An Audit Escape Room Activity Kathryn A. Enget, University at Albany, SUNY Michael V. Barnes, Truman State University Tax Return Analysis in a Fraud Examination: The Case of the Bankruptcy Auditor David W. O’Bryan, Pittsburg State University Jeffrey J. Quirin, Wichita State University Mary Goedeke, Pittsburg State University The Ex Files Connie O’Brien, Minnesota State University Mankato Session 3.02: Behavioral and Numerical Analysis in Predicting Fraud Accounting - 1.8 CH Moderator: Chih-Chen Lee, Northern Illinois University A Preliminary Examination of the Effectiveness of Assessment Questions in Predicting Dishonest Behavior Kevan L. Jensen, The University of Oklahoma Mark Wayne Smith, The University of Oklahoma The Telltale Patterns of the Numbers Used in Fraud Schemes Mark J. Nigrini, West Virginia University Why Do Firm-Year Financial Statement Numbers Conform to Benford’s Law? Huan Yin, Australian National University Neil L. Fargher, Australian National University Session 3.03: Timing Effects and Data Breaches Accounting- 1.8 CH Moderator: Cindy Durtschi, DePaul University Earnings, Cash Flows and Accruals in the Pre-Fraud Period Richard A. Riley, Jr., West Virginia University Jack W. Dorminey, West Virginia University Robert Davidson, Virginia Polytechnic Institute and State University Effects of Director Networks on Acquiring Firms’ Earnings Management Prior to MA: Time is Important Thai Quoc Nguyen, University of East London Onion Theory Analysis of Data Breaches for Accounting Firms Christine Crawford Cheng, Louisiana State University Renee Flasher, Ball State University James P. Higgins, LWG CPAs & Advisors Session 3.04: Whistleblowing, the Fraud Triangle, and Forensic Accounting Auditing - 1.8 CH Moderator: Madeline Domino, Mercer University Can the Fraud Triangle Predict Fraudulent Financial Statements? Evidence from Japan Masumi Nakashima, Chiba University of Commerce The Effect of Organization Type and Size on Fraud Reporting via a Whistleblowing Website Andrea Scheetz, Radford University Joseph M. Wall, Marquette University Aaron B. Wilson, Ohio University Tonya Smalls, Clark Atlanta University Why Should the Forensic Accounting Be Needed in Japan? Masumi Nakashima, Chiba University of Commerce

3:15 pm – 3:45 pm	Break

3:45 pm – 5:15 pm	Concurrent Sessions Session 4.01: Use of New Technologies: Blockchain and Drones Information Technology - 1.8 CH Moderator: Jill M. Zuber, North Dakota State University Blockchain-Reflections on the Technology from an Accounting Perspective Benita Maria Gullkvist, Hanken School of Economics Meeting the Challenges Blockchain Technology Poses for Forensic Accountants: A Review Musbaudeen Titilope Oladejo, University of Portsmouth Lisa Jack, University of Portsmouth The Use of Drones and Robots in the Prevention and Detection of Inventory Fraud in Retail Industry Hossein Nouri, The College of New Jersey Sunita S. Ahlawat, The College of New Jersey Behrad Saleh, University of Illinois at Urbana-Champaign Session 4.02: Cryptocurrencies, Government-Owned Companies, and Independence Risk Accounting - 1.8 CH Moderator: Mark Wayne Smith, The University of Oklahoma Cryptocurrencies Are Not Necessarily Free from Fraud D. Larry Crumbley, Louisiana State University Joseph M. Wall, Marquette University Lewis B. Kilbourne, Louisiana State University Do Government-Owned Companies "Cook Their Books" to Short-Change Non-Government Shareholders? Christine Crawford Cheng, Louisiana State University D. Larry Crumbley, Louisiana State University Do the AICPA Firm-Provided Safeguards Actually Increase Independence Risk? John T. Sennetti, Nova Southeastern University Tara J. Shawver, King’s College Session 4.03: Using Experience and Real-Life Stories in Fraud Analysis and Teaching Manchester Accounting - 1.8 CH Moderator: Natalia Mintchik, University of Cincinnati Expense Report Fraud Karen Grossman Tabak, Maryville University Experiences with a Fraud Audit Service Team Volunteer Opportunity Lawrence Chui, University of St. Thomas Diane M. Matson, University of St. Thomas Use of Videos and Stories in Fraud Examination Courses William Black, University of North Georgia Don Ariail, Kennesaw State University An Analysis of the Prosecution of Financial and Accounting Related Fraud Heather Robinson, University of South Florida St. Petersburg Debra Sinclair, University of South Florida St. Petersburg

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. 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.