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Reviewers
| Thursday, May 10, 2018 | |
| 9:00 am-10:30 am | Workshop 1: AICPA Audit Data Standards Auditing - 1.8 CH Presenter: Clinton E. White, University of Delaware |
| 10:45 am-12:00 pm | Workshop 2: Hot Topics in Financial Planning Specialized Knowledge - 1.5 CH Presenter: Peter Jeffrey Christakos, Monmouth University |
| 12:00 pm–5:00 pm | Doctoral Consortium Personal Development - 4.8 CH |
| 12:30 pm–4:00 pm | Sagamore Spirit Tour - Canceled |
| 2:00 pm-6:00 pm | Workshop 3: Accounting IS Big Data: A How-To Workshop Specialized Knowledge - 4.5 CH Presenters: Guido L. Geerts, University of Delaware Chris Helmus, Tableau William Watkins, Tableau |
| 4:00 pm–8:00 pm | Table Top Displays with   |
| 6:30 pm–8:00 pm | Welcome Reception |
| Friday, May 11, 2018 | |
| 7:00 am–4:00 pm | Table Top Displays |
| 7:00 am–8:00 am | Continental Breakfast |
| 8:00 am–8:10 am | President’s Welcome Jan Williams, University of Baltimore |
| 8:10 am-9:05 am | Limitless Possibilities: Technology and Tomorrow's Profession |
| 9:15 am–10:15 am | Perspective on High-Quality Teaching from the Cook Prize Winners Personal Development - 1.2 CH Speaker: Edmund Outslay, Michigan State University |
| 10:15 am–10:45 am | Break |
| 10:45 am–12:00 pm | Concurrent Sessions 1.01: Challenges Faced by Accounting Faculty Teaching Courses Online Personal Development - 1.5 CH Moderator: Arundhati Rao, Towson University Panelists: Eugene Herschal Cantor, University of Maryland Shifei Chung, Rowan University Gregory B. Gaynor, University of Baltimore John Peter Krahel, Loyola University Maryland 1.02: Embedding Big Data and Analytics into your Courses and Curriculum Specialized Knowledge - 1.5 CH Presenter: Guido L. Geerts, University of Delaware 1.03: Taxation Taxes - 1.5 CH Moderator: Charles J. Russo, Towson University Factors Contributing to Tax Refund/Payments of Inner City Baltimore Residents Loretta Baryeh, Coppin State University Hyacinth Ezeka, Coppin State University Discussant: John S. Treu, West Virginia University Tattoos and Their Impact on the Potential Hiring of Accounting and Finance Professionals Seth Hammer, Towson University Arundhati Rao, Towson University Discussant: Charles J. Russo, Towson University Tax Aggressiveness and Political Corruption Lauren A. Cooper, West Virginia University Chase Michael Potter, Washington University in St. Louis John S. Treu, West Virginia University Discussant: Seth Hammer, Towson University 1.04: Financial Reporting - Cash Flow Accounting - 1.5 CH Moderator: Mostafa M. Maksy, Kutztown University of Pennsylvania Cash Flow Restatements: Stock Market Reaction to Overstated versus Understated Restatements Dana Y. Hollie, Louisiana State University Shaokun (Carol) Yu, Northern Illinois University Elio Alfonso, Florida International University Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania Funding Implications of Normal and Excessive Profitability in the Nonprofit Sector Zhanel DeVides, Rutgers, The State University of New Jersey, Camden Erica Harris, Villanova University Discussant: Russell Barber, Louisiana State University Is Free Cash Flow Value Relevant? The Case of the U.S. Financial Institutions Sector Mostafa M. Maksy, Kutztown University of Pennsylvania Discussant: Xudong Li, Monmouth University 1.05: Earnings Management and Information Asymmetry Accounting - 1.5 CH Dialogue Session Facilitator: Nancy Uddin, Monmouth University Audit Quality, SOX, and Asymmetric Information Dona Siregar, SUNY College at Oneonta Kai Chen, SUNY College at Oneonta Do Insiders Manage Earnings Around IPO Lockup Expiration? Minna Yu, Monmouth University Lizhong Hao, University of Portland What Incentivizes Managers to Engage in Financial Misreporting? An Analysis of Stock Delta, Option Delta and Vega Jay Junghun Lee, University of Massachusetts Boston Bo Xu, University of Massachusetts Boston |
| 12:00 pm–1:30 pm | Business Meeting and Lunch Personal Development - 1.0 CH Introduction Speaker: Jan L. Williams, University of Baltimore AICPA Academic and Student Engagement: Research, Strategy and Resources Update Speaker: Yvonne Hinson, Ph.D. CPA, CGMA, AICPA |
| 1:45 pm–3:25 pm | Concurrent Sessions 2.01: Challenges Faced by Four Year Institutions that Accept Transfer Students from Community Colleges Personal Development - 2.0 CH Moderator: Arundhati Rao, Towson University Panelists: Eugene Herschal Cantor, University of Maryland Kate Demarest, University of Baltimore Sharon G. Finney, Morgan State University Alice Lawrie Gardner, Anne Arundel Community College 2.02: Converting Best Teaching Practices into Scholarship that Counts Personal Development - 2.0 CH Presenter: Gail Hoover King, Purdue University Northwest 2.03: Auditing - Internal Control Auditing - 2.0 CH Moderator: Botao Chen, University of Maryland Eastern Shore An Internal Control Opinion and Loan Officers’ Risk Assessments and Decisions: The Moderating Role of an Auditor Independence Clarification Botao Chen, University of Maryland Eastern Shore Quinton Booker, Jackson State University Discussant: James A. Bell, Kennesaw State University Internal Control Weaknesses and Firm Operations: The Case of Accounts Receivables Mohammad Tavakolifar, Morgan State University Lucas Dille, Morgan State University Discussant: Quinton Booker, Jackson State University Shareholder Value Implications of the Internal Audit Function Bo Liu, The University of Texas at Dallas Discussant: Botao Chen, University of Maryland Eastern Shore 2.04: Financial Reporting - Disclosure Accounting - 2.0 CH Moderator: Edward Sul, The George Washington University A Matter of Attention: Evidence from Form 20-F econciliation Elimination and Timeliness of 20-F Filings Edward Sul, The George Washington University Jedson P. Pinto, The University of North Carolina at Chapel Hill Discussant: Christina M. Olear, The Pennsylvania State University Brandywine Measuring Investment Opportunities Using Financial Statement Text Hoa Tran, Temple University Sudipta Basu, Temple University Xinjie Ma, Temple University Discussant: Wan-ting Wu, University of Massachusetts Boston The Timing of Patent Disclosure and Cost of Equity Capital Muhammad Mujibul Kabir, McMaster University Discussant: Edward Sul, The George Washington University 2.05: Financial Reporting - International Evidence Accounting - 2.0 CH Moderator: Minna Yu, Monmouth University Asset Impairments and Tunneling in an Emerging Market Hua Lee, Hong Kong Shue Yan University Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania Corporate Governance, Earnings Management and Firm Performance: An International Comparison Hong Kim Duong, Salisbury University Helen Kang, UNSW Sydney Stephen Brian Salter, Middle Tennessee State University Discussant: Rebecca Attah, AHCCMS Do Analyst Forecasts Help Investors Assess the Valuation Implications of Accruals? International Evidence Minna Yu, Monmouth University Discussant: Wen-Wen Chien, SUNY Old Westbury Ghanaian Bank Performance and Ownership, Size, Risk, and Efficiency Rebecca Attah, AHCCMS Roger William Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury Discussant: Hong Kim Duong, Salisbury University |
| 3:25 pm–3:55 pm | Break Sponsored by:  |
| 3:55 pm–5:35 pm | Concurrent Sessions 3.01: Tools to Use for Asynchronous and Synchronous Learning Specialized Knowledge - 2.0 CH Presenters: Veronica Paz, Indiana University of Pennsylvania Timothy S. Creel, Harding University 3.02: Sharing Best Teaching Practices Panel Specialized Knowledge - 2.0 CH Moderator: Gail Hoover King, Purdue University Northwest Panelists: Ahmed M. Ismail, Dutchess Community College M. Athar Murtuza, Seton Hall University 3.03: Auditing Auditing - 2.0 CH Dialogue Session Facilitator: Michelle Kusaila, Central Connecticut State University Accrual Intensity and the Choice of Auditor Industry Specialist Linxiao Liu, University of West Georgia Wael Aguir, The University of Texas Rio Grande Valley Emeka T. Nwaeze, The University of Texas at San Antonio Auditor Pricing of Reverse Stock Split Firms: Delisting Risk, Effort, or Both? Kathleen Rankin, Morgan State University Deborah Smith, Cleveland State University Kimberly C. Gleason, American University of Sharjah Bilal Makkawi, Morgan State University Beyond Delivery Method: Does the Big Five Matter in Accounting Performance Michelle Kusaila, Central Connecticut State University Lawrence P. Grasso, Central Connecticut State University Mary M. McCarthy, Central Connecticut State University Overall Rates and Sample Selectivity: Possible Estimators for PCAOB’s Randomization Project Jonathan A. Cook, PCAOB The Effects of Time Pressure on Audit Effort and Audit Risk: An Analysis of Audit Fees Surrounding the Accelerated Filing Regulation Kristyn Calabrese, Rutgers, The State University of New Jersey, Newark 3.04: Financial Reporting - Quality Accounting - 2.0 CH Moderator: Tesfaye Lemma, Towson University Common and Idiosyncratic Earnings, Return Variance and the R&D Impact Dimos Andronoudis, University of Bristol Christina Dargenidou, University of Exeter Eirini Konstantinidi, The University of Manchester Discussant: Xingpei Chen, The George Washington University Is Integrated Reporting Associated with Corporate Financing Decisions? Some Empirical Evidence Tesfaye Lemma, Towson University Arifur Khan, Deakin University Mohammad Badrul Muttakin, Deakin University Dessalegn Mihret, Deakin University Discussant: Zhanel D. DeVides, Rutgers, The State University of New Jersey, Camden The Effect of Block-Holders on Financial Reporting Quality: Evidence from Cross-Holding Ownership Xiangpei Chen, The George Washington University Discussant: Jung Yuen Kim, Rutgers, The State University of New Jersey, Camden Trade Credit Insurance, Earnings Quality and uditor Selection Songsheng Chen, Beijing Institute of Technology Jun Guo, Rutgers, The State University of New Jersey, Camden Liyuan Yan, Renmin University of China Yingying Tian, Renmin University of China Discussant: Dimos Andronoudis, University of Bristol 3.05: Earnings Management - Cases Accounting - 2.0 CH Dialogue Session Facilitator: Andrieta Pritchett, Walden University Channel-Stuffing Reinvented: Earnings Management in oshiba’s Personal Computers Division Amitabh Dugar, Bridgeway Capital Management Mahendra R. Gujarathi, Bentley University Data Analytics for Healthcare Fraud Detection: Tricare Fraud Devon Baranek, Rider University Maria H. Sanchez, Rider University Shared Service Center Strategies in Public Sector Andrieta Pritchett, Walden University Roger William Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury Small Retail Business Strategies to Detect and Prevent Employee Fraud Comfort Akuh, Walden University Roger William Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury Tesla, Non-GAAP Financial Measures, and the Securities & Exchange Commission’s Challenge: A Case Study Illustration Russell Engel, Southern Connecticut State University James Vincent Aselta, Southern Connecticut State University |
| 6:00 pm–7:30 pm | Reception with Effective Learning Strategies Displays Accounting - 1.0 CH Poster 1: A Proposal for a Blended Teaching Method in Financial Accounting to Engage Students Gregory John Krivacek, Robert Morris University Poster 2: Debit and Credit Rules: A Memory Tool Ahmed M. Ismail, Dutchess Community College Poster 3: Designing a Comprehensive Question for Connecting Topics in Managerial Accounting Ali M. Sedaghat, Loyola University Maryland Jeffrey Lewis Hillard, Stevenson University Poster 4: The CEO Wants What?: A Business Simulation to Develop Effective Technical Oral Communication Skills in Undergraduate Accounting Students Rodney Sauder, Messiah College Poster 5: Engaging Students via Innovation to Effectively Impact Accounting Students and Accounting Programs Robert L. Webster, Ouachita Baptist University Poster 6: Incorporating Writing into Auditing Classes Using English Writing Tools Veronica Paz, Indiana University of Pennsylvania Poster 7: Using FASB’s Proposed Standards to Enhance Students Understanding of GAAPs Ramesh Narasimhan, Montclair State University Shifei Chung, Rowan University |
| Saturday, May 12, 2018 | |
| 7:00 am–8:00 am | Breakfast with Roundtable Forum Accounting - 1.0 CH Table 1: Teaching and Learning The Impact of Flipped Classroom on Students’ Self- Efficacy: An Investigation in Accounting Mohammad Tavakolifar, Morgan State University The Importance of Soft Skills Training for Accountants Tonja Gardner, Walden University Roger William Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury The Power of Social Media on Student Retention and Satisfaction Kathleen Rankin, Morgan State University Table 2: Field Study and Case Information and Communications Technologies (ICTs) in Rural Small Businesses: Antecedents and Consequences of Technology Adoption Kalinga Jagoda, University of Guelph Table 3: CPA - The Profession An Alternate State in Mind: The Effect of Out-of-State CPA Exam Candidates and their Effect on State-Level Exam Pass Rates Gregory B. Gaynor, University of Baltimore Phillip J. Korb, University of Baltimore The Reporting of Non-GAAP Income by the S&P 100 Theresa F. Henry, Seton Hall University David A. Rosenthal, Seton Hall University Rob R. Weitz, Seton Hall University Whistleblowing by the CPA: Legality vs. Ethics Gregory John Krivacek, Robert Morris University Table 4: Tax and Regulation Applying the Supreme Court’s Ruling on the Fiduciary Duty to Continuously Monitor Plan Investments Mark Aquilio, St. John’s University Firms’ Non-Reliance Judgment, Restatement Venue Choice, and Litigation Risk Philip Chung, Christopher Newport University The Deduction for Qualified Business Income of Pass- Through Entities under Section 199A Charles J. Russo, Towson University |
| 8:20 am–8:50 am | Plenary Introduction Speaker: Nancy Uddin, Monmouth University Pathways to a Sustainable Future Speaker: David Burgstahler, University of Washington |
| 9:05 am–10:45 am | Concurrent Sessions 4.01: Enthusiastically Using H5P for Interactivity in the Classroom |
| 10:45 am–11:15 am | Break |
| 11:15 am–12:30 pm | Concurrent Sessions 5.01: Show & Tell: Infographics to Keep and Sustain Engagement Specialized Knowledge - 1.5 CH Presenters: Veronica Paz, Indiana University of Pennsylvania Lynnan Mocek, Indiana University of Pennsylvania 5.02: What If Accounting Courses and Curriculum were the “Vision Model?” Specialized Knowledge - 1.5 CH Presenter: Gail Hoover King, Purdue University Northwest 5.03: Public Interests Regulatory Ethics - 1.5 CH Moderator: Martin Freedman, Towson University Accounting Irregularity, Improper Revenue Recognition and Auditor Litigation Nana Yamfo Amoah, Rollins College Isaac Bonaparte, Towson University Muniratu Kelly, Morgan State University Bilal Makkawi, Morgan State University Discussant: Mostafa M. Maksy, Kutztown University of Pennsylvania Regulating Carbon Emissions in Electric Utility Plants: Is RGGI More Effective Than Voluntary Emission Reduction Initiatives? Yu Cong, Morgan State University Martin Freedman, Towson University Jin Dong Park, Towson University A.J. Stagliano, Saint Joseph’s University Discussant: Roger W. Mayer, SUNY, Old Westbury 5.04: Accounting Information Systems Information Technology - 1.5 CH Dialogue Session Facilitator: Cecilia (Qian) Feng, Stony rook University, SUNY An Evaluation of Repeated Material Weakness Disclosures William G. Heninger, Brigham Young University Mason Snow, Arizona State University Auditors’ Response to Classification Shifting: Evidence from U.S. Firms Mai Dao, The University of Toledo Hongkang Xu, University of Massachusetts Dartmouth Trung Huy Pham, Kent State University Do Analysts Warn Investors about Future Breaks in Earnings Strings? Zhanel DeVides, Rutgers, The State University of New Jersey, Camden Vadim Balashov, Rutgers, The State University of New Jersey, Camden The SEC’s XBRL Mandate and Investment Efficiency Cecilia (Qian) Feng, Stony Brook University, SUNY Chansog Francis Kim, Stony Brook University, SUNY 5.05: Financial Reporting - Profit and Loss Accounting - 1.5 CH Dialogue Session Facilitator: Russell Barber, Louisiana State University Passive Ownership and Earnings Manipulation Gulnara Rashatovna Zaynutdinova, West Virginia University Ahmed Baig, Texas Tech University Jared DeLisle, Utah State University Selling, General, and Administrative Cost Stickiness and GDP Predictions Russell Barber, Louisiana State University |
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