Program | American Accounting Association

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Reviewers

Thursday, October 18, 2018

4:00 pm – 8:00 pm	Table Top Displays

1:45 pm - 5:00 pm	Lock City Brewery Tour - Canceled

6:30 pm – 8:00 pm	Welcome Reception

Friday, October 19, 2018

7:00 am – 4:00 pm	Table Top Displays Wiley

7:00 am – 8:00 am	Continental Breakfast

8:00 am – 8:10 am	President’s Welcome Cynthia Blanthorne, University of Rhode Island

8:10 am – 9:15 am	Hub of Analytics Education: Addressing Accounting Education Challenges with OER Personal Development - 1.2 CH Speaker: Charles W. Bame-Aldred, Northeastern University

9:15 am – 10:15 am	Data and Analytics: Curriculum Innovation to Meet Employer Needs Personal Development - 1.2 CH Speaker: Ann C. Dzuranin, Northern Illinois University

10:15 am – 10:45 am	Break

10:45 am – 12:00 pm	Concurrent Sessions 1.01: Analytics in the Accounting Curriculum-Data Analytics and Professional Competencies Undergraduate Course Specialized Knowledge - 1.5 CH Presenters: Mary M. McCarthy, Central Connecticut State University Marie G. Kulesza, Central Connecticut State University Michelle Kusaila, Central Connecticut State University 1.02: Data and Analytics for your Accounting Courses: Diving into Data and Analytics—Ways to Incorporate Data and Analytic Skills into Any Accounting Course Specialized Knowledge - 1.5 CH Presenter: Ann C. Dzuranin, Northern Illinois University 1.03: Data Analytics Panel Computer Science - 1.5 CH Panelists: Charles W. Bame-Aldred, Northeastern University Eric E. Cohen, Cohen Computer Consulting 1.04: Auditor Tenure, Quality, and Peer Review Auditing - 1.5 CH Moderator: Cynthia Blanthorne, University of Rhode Island Selection Bias in Auditor Tenure Research Ce Wen, University of Connecticut Ying Zhou, University of Connecticut Discussant: Stephanie Miller, Quinnipiac University The Office-Level Effects of Audit Time Pressure Bei Dong, University of South Florida Jonathan Nash, University of New Hampshire Le Xu, University of New Hampshire Discussant: Ying Zhou, University of Connecticut CPA Perceptions of the Peer Review Process Alan Reinstein, Wayne State University Timothy J. Fogarty, Case Western Reserve University Natalie T. Churyk, Northern Illinois University Discussant: Cynthia Blanthorne, University of Rhode Island The Effects of Audit Market Concentration and Auditor Reputation on Audit Quality: Evidence from Government Auditors Zvi Singer, HEC Montréal Johnathon Cziffra, HEC Montréal Steve Fortin, McGill University Discussant: Alan Reinstein, Wayne State University 1.05: Unethical Connections and Gatekeepers Regulatory Ethics - 1.5 CH Moderator: Yvette J. Lazdowski, University of New Hampshire Distance, Gender, and Ethicality in an Allegedly Shrinking World Anis Triki, University of Rhode Island Stu "Wes" Westin, University of Rhode Island Discussant: Justin Mindzak, SUNY at Fredonia Do Gatekeepers of Taxation Need More Ethics and Enforcement to Move the Needle of Compliance North? Linval Frazer, SUNY College at Old Westbury Discussant: Brigitte W. Muehlmann, Babson College Politically Connected Directors and Corporate Governance Justin Mindzak, SUNY at Fredonia Discussant: Roger W. Mayer, SUNY College at Old Westbury

12:00 pm – 1:30 pm	Lunch Personal Development - 1.0 CH Introduction Speaker: Khondkar Karim, University of Massachusetts Lowell Shifting Foundations in an Era of Change: Technology and Accounting Education Speaker: Eric E. Cohen, Cohen Computer Consulting

1:45 pm – 3:25 pm	Concurrent Sessions 2.01 Part 1: New Teaching Experiences: So You’ve Just Been Assigned to Teaching Accounting 101. Now What? Personal Development - 2.0 CH Presenter: Ellen D. Bartley, Farmingdale State College, SUNY 2.01 Part 2: New Teaching Experiences: Resources and Teaching Strategies for New Faculty Presenters: John S. DeJoy, Clarkson University Karen Osterheld, Bentley University 2.02: Activities, Resources, and Takeaways from AAA’s Intensive Data and Analytics Summer Workshop Specialized Knowledge - 2.0 CH Presenter: Kimberly Swanson Church, University of Missouri–Kansas City 2.03: CEO/CFO Impact Accounting - 2.0 CH Moderator: Norbert Tschakert, Salem State University CEO Pulchritude, Overconfidence and Management Guidance Jun Guo, Rutgers, The State University of New Jersey, Camden Jung Yeun Kim, Rutgers, The State University of New Jersey, Camden Sungsoo Kim, Rutgers, The State University of New Jersey Nan Zhou, Binghamton University, SUNY Discussant: Janet F. Phillips, Southern Connecticut State University CEO Succession Type and Stock Crash Risk: Insider versus Outsider CEOs Heeick Choi, University of Massachusetts Lowell Khondkar E. Karim, University of Massachusetts Lowell Anqi Tao, University of Massachusetts Lowell Yiye Zhang, University of Massachusetts Lowell Discussant: Yin Liu, The College at Brockport, SUNY CFO Tenure, Accounting Expertise, and Earnings Management Li Gao, University of Massachusetts Boston Jay Junghun Lee, University of Massachusetts Boston Yong-Chul Shin, University of Massachusetts Boston Discussant: Fadimbe Baro, University of Massachusetts Boston 2.04: Social Media and Trends in Accounting Research Accounting - 2.0 CH Dialogue Session Facilitator: Mary Kay Copeland, Palm Beach Atlantic University An Analysis of Comment Letter Responses to the U.S. SEC Disclosure Update and Simplification Release (DUSTR) Judy K. Beckman, University of Rhode Island Patrick M. Ryle, University of Rhode Island Auditors and Social Media Use: Does Fear of Missing Out Affect Audit Quality? Stephen Kuselias, Providence College John Lauck, Louisiana Tech University Summer Williams, Westfield State University Does the Stock Market Value Inclusion on a Sustainability Index? An Event Study using the Dow Jones Sustainability North American Index Robert Baumann, College of the Holy Cross Lauren Hayward, College of the Holy Cross Victor Matheson, College of the Holy Cross Karen Tucker Teitel, College of the Holy Cross Revealing Research Themes and Trends in the Thirty Top Ranked Accounting Journals through Natural Language Processing (NLP): 1997-2017? Ferhat D. Zengul, The University of Alabama at Birmingham Nurettin Oner, The University of Alabama at Birmingham James D. Byrd, The University of Alabama at Birmingham Arline Savage, The University of Alabama at Birmingham 2.05: Audit Fees Auditing - 2.0 CH Moderator: Yvette J. Lazdowski, University of New Hampshire Auditor Switch Frequency and Audit Fees Jonathan Nash, University of New Hampshire Discussant: Henri Akono, The University of Maine Auditor Change Disclosures as Signals of Earnings Management and Risk Stephanie Miller, Quinnipiac University Qin Tan, Yale University Discussant: Ce Wen, University of Connecticut Big Bath and Audit Pricing Heeick Choi, University of Massachusetts Lowell Khondkar E. Karim, University of Massachusetts Lowell Anqi Tao, University of Massachusetts Lowell Yiye Zhang, University of Massachusetts Lowell Discussant: Linval Frazer, SUNYCollege at Old Westbury Convertible Debt Usage and Audit Fees Henri Akono, The University of Maine Khondkar E. Karim, University of Massachusetts Lowell Heeick Choi, University of Massachusetts Lowell Discussant: Jonathan Nash, University of New Hampshire

3:25 pm – 3:55 pm	Break Sponsored By:

3:55 pm – 5:35 pm	Concurrent Sessions 3.01 Part 1: Information Systems: Moving to the Cloud—Strategies of Bringing a Real-Life Case to Quickbooks Online Specialized Knowledge - 2.0 CH Presenter: Qiongyao Zhang, Robert Morris University 3.01 Part 2: Information Systems: Adding Hands on Learning in Accounting Information Systems Courses Presenter: Mary Kay Copeland, Palm Beach Atlantic University 3.02: Innovative Ways to Teach Tax Personal Development - 2.0 CH Presenters: Cynthia Blanthorne, University of Rhode Island Mitchell Franklin, Le Moyne College Michaele L. Morrow, Suffolk University Steven Rosner, St. Edward’s University 3.03: CSR and Enforcement Accounting - 2.0 CH Dialogue Session Facilitator: Yvette J. Lazdowski, University of New Hampshire Effective Legal Bonding Reduces Adverse Selection: Evidence from a Positive Shock to Monitoring and Enforcement Disen Huang, New York University It Matters Who You Know: Board Advising and CSR Performance Mahfuja Malik, Sacred Heart University Syed Kamal, Austin College Abu Amin, Central Michigan University Lamia Chourou, University of Ottawa 3.04: M&A, Trading Volume, Analysts Accounting - 2.0 CH Moderator: Khondkar E. Karim, University of Massachusetts Lowell Does Comparability Mitigate Adverse Selection Costs Before Anticipated Firm Information Events? Evidence from Trading Volume Junwoo Kim, University of Massachusetts Boston Robert Genehung Kim, University of Massachusetts Boston Sangwan Kim, University of Massachusetts Boston Discussant: Jonathan Nash, University of New Hampshire The Impact of Post-Merger Accounting Integration on Long-Term M&A Success Thomas D. Adams, University of Connecticut Youree Kim, University of Connecticut Todd Kravet, University of Connecticut Discussant: Le Xu, University of New Hampshire The Shine of Star: The Effect of Star Analyst Title on Market Reaction Runjing Lu, University of California, San Diego Siyu Chen, National University of Singapore Discussant: Thomas D. Adams, University of Connecticut Which Measure of Investors’ Earnings Expectations is More Value-Relevant? Evidence from Within-Quarter Individual Analysts’ Forecasts Ray J. Pfeiffer, Texas Christian University Karen Tucker Teitel, College of the Holy Cross Mahmoud Wahab, University of Hartford Susan Wahab, University of Hartford Discussant: Yuechan Lu, University of Massachusetts Boston 3.05: Taxation Taxes - 2.0 CH Moderator: Brigitte W. Muehlmann, Babson College An Empiricist’s Guide to Nonparametric Analysis in Accounting Stephanie Miller, Quinnipiac University Francis Murphy, University of Connecticut Discussant: Sarah Parsons, University of Connecticut Kick the Can: What Can Tax Extenders Tell Us About Financial Reporting Quality? Sarah Parsons, University of Connecticut Francis Murphy, University of Connecticut Discussant: Jennifer Luchs, University of Connecticut Market and Firm Reaction to Targeted Tax Benefits: Evidence from the Tax Reform Act of 1986 Jennifer Luchs, University of Connecticut George A. Plesko, University of Connecticut Steve Utke, University of Connecticut Discussant: David Simmons, Southern Connecticut State University

6:00 pm – 7:30 pm	Reception with Effective Learning Strategies Displays Accounting - 1.0 CH Poster 1: An Exploratory Introduction to OER and E-Textbooks for Accounting Foundations Courses Christa Kelson, SUNY, Canton Ran Li, SUNY, Canton Poster 2: The Tax Gap-Where Has All the Money Gone? Frank J. Bevvino, Southern Connecticut State University Poster 3: Audit Quality, Management Fraud, and Board of Directors Young Park, University of the District of Columbia Poster 4: The Impact of the “Tax Cuts and Jobs Act” on the Selection of Legal Entity Status for Federal Income Tax Purposes David Simmons, Southern Connecticut State University Poster 5: A Flow Chart for Teaching Non-Monetary Exchanges Ellen D. Bartley, Farmingdale State College, SUNY Poster 6: Real-Life Research: Using Historical Events and Family History for Research Papers Lisa B. Church, Rhode Island College Poster 7: Putting the Fun in Fundamentals of Accounting: Using Games in Introductory Financial Accounting Courses Linda Hughen, Sacred Heart University Mahfuja Malik, Sacred Heart University Poster 8: The Forensic Accounting Profession and Becoming a CFE: An Integrative Project for an Introductory Fraud Examination Course Robert William Duron, Husson University Poster 9: The Art of Perception-for Auditors Bonnie Brayton Kennedy, Salve Regina University Poster 10: Gamification with Assessment in the Accounting Classroom Ronald de Ramon, Rockland Community College Poster 11: Shaking the Fraud Tree: Smurfs, Cons, and Sweet Little Old Ladies—Teaching Forensic Accounting thru Real Life Local Cases Christine Betts, Franklin Pierce University

Saturday, October 20, 2018

7:00 am – 8:20 am	Breakfast with Research Roundtable Forum Session Accounting - 1.0 CH Table 1: Strategies to Increase the Efficiency of Shared Service Center Andrieta Pritchett, Walden University Roger W. Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury Table 2: Accounting for Contingencies: Converging the Gap Between U.S. GAAP and IFRS with Simulation Sylwia Gornik-Tomaszewski, St. John’s University Table 3: Ghanaian Bank Performance: A Management Perspective Rebecca Attah, Walden University Roger W. Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury Table 4: A Tale of Two Professions: The Impact of SOX and the Crisis on Public Accounting and Law Firms’ Revenue Generation Keval U. Amin, Stony Brook University Rajiv Banker, Temple University Eun Young Whang, The Pennsylvania State University Abington Table 5: Does the Market Value the Accounting Expertise of Chief Financial Officers? Evidence from Market Value of Cash Holdings Li Gao, University of Massachusetts Boston Table 6: A Case Study on Digital Cryptocurrencies and Their Use in a Business Environment David Allen, Southern Connecticut State University James V. Aselta, Southern Connecticut State University Russell Engel, Southern Connecticut State University Table 7: Climate Change and Weather-Sensitive Sectors Svetlana Vlady, Brooklyn College–CUNY Table 8: The Cost of Initial Audit Engagements: An Analysis of Engagement Profit Margin in Private Company Audits Christie Novak, Le Moyne College Table 9: Student Emotional Intelligence and VITA Participation Cynthia Blanthorne, University of Rhode Island Stuart Westin, University of Rhode Island Rachel Birkey, Illinois State University

8:00 am – 8:20 am	Business Meeting

8:20 am – 8:50 am	Introduction Speaker: Khondkar Karim, University of Massachusetts Lowell Bold Transformations Toward a Prosperous Society Speaker: Marc A. Rubin, AAA President, Miami University of Ohio

9:05 am – 10:45 am	Concurrent Sessions 4.01 Part 1: Techniques to Invigorate Learning in the Classroom: Using Dynamic Content to Reinforce the Proper Sequencing of a Series of Operations Specialized Knowledge - 2.0 CH Presenter: Keith G. Gauthier, American International College 4.01 Part 2: Techniques to Invigorate Learning in the Classroom: Creating an Interactive Teaching and Learning Experience for Accounting Students Presenter: Mary Ella Gainor, Bryant University 4.01 Part 3: Techniques to Invigorate Learning in the Classroom: So Many Topics, So Little Time—Tools and Resources for Updating and Reinvigorating Your Courses Presenter: Patricia A. Johnson, SUNY at Fredonia 4.02: Technology and Innovation for the Online Classroom Specialized Knowledge - 2.0 CH Presenters: Mary Kay Copeland, Palm Beach Atlantic University Christie Novak, Le Moyne College Andrew S. Weinberger, Central Connecticut State University 4.03: Internal Control and Fraud Detection Auditing - 2.0 CH Moderator: Norbert Tschakert, Salem State University Cultural Perspectives on Audit Failure: Understanding Materiality with Judaic Law Alan Reinstein, Wayne State University Shlomo Sawilowsky, Wayne State University Eileen Z. Taylor, North Carolina State University Discussant: Anqi Tao, University of Massachusetts Lowell Does Internal Control Improve the Attestation Function and by Extension Assurance Services? Linval Frazer, SUNY College at Old Westbury Discussant: Kathleen M. Bakarich, Hofstra University Repeat Offenders: Examining Cases of Multiple Years of Internal Control Weaknesses Kathleen M. Bakarich, Hofstra University Devon Baranek, Rider University Discussant: Roger W. Mayer, SUNY College at Old Westbury Small Retail Business Strategies to Detect and Prevent Employee Fraud Comfort Akuh, Kalamazoo Valley Community College Roger W. Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury Discussant: Yiye Zhang, University of Massachusetts Lowell 4.04: Management Accounting Business Management & Organization - 2.0 CH Dialogue Session Facilitator: Sylwia Gornik-Tomaszewski, St. John’s University A Modern Family Phone Plan: A Home-Grown Case of Cost Allocation and Contracting Zeshawn Afsari Beg, Quinnipiac University Nelson U. Alino, Quinnipiac University Corporate Risk-Taking after Adoption of Compensation Clawback Provisions Yin Liu, The College at Brockport, SUNY Huiqi Gan, University of Massachusetts Lowell Khondkar E. Karim, University of Massachusetts Lowell Top Management Tournament Incentives and Credit Ratings James W. Bannister, University of Hartford Harry Alan Newman, Fordham University Yan Peng, Fordham University 4.05: Teaching Financial Accounting Accounting - 2.0 CH Dialogue Session Facilitator: Lisa Chen, Salem State University A Comparative Analysis of the Definitions of the Elements of the Financial Statements Espoused by Various Conceptual Frameworks Wafeek Abdelsayed, Southern Connecticut State University Breaking Down the Silos Between the Introductory Financial Accounting and Corporate Finance Courses John A. Schatzel, Stonehill College Elif Sisli Ciamarra, Stonehill College Paradoxes, Simplifications, and Common Mistakes in the Introductory Financial Accounting Course John A. Schatzel, Stonehill College The FSP: An Evergreen and Efficiently Administered Financial Statement Project that Provides a Unique Exposure to Earnings Management Harry Howe, SUNY, Geneseo Richard H. Gifford, SUNY, Geneseo

10:45 am – 11:15 am	Break

11:15 am – 12:30 pm	Concurrent Sessions 5.01 Part 1: Student Engagement : Research and Writing in the First Tax Course Personal Development - 1.5 CH Presenter: Lisa B. Church, Rhode Island College 5.01 Part 2: Student Engagement: Micro-Uniting for Student Engagement Presenter: Jeanette Landin, Landmark College 5.02: Emerging Issues Forum: Highlights from AAA’s Blockchain Technology Conference Specialized Knowledge - 1.5 CH Presenter: Susan V. Crosson, Director, Center for Advancing Accounting Education, American Accounting Association 5.03: Teaching Cases Accounting - 1.5 CH Dialogue Session Facilitator: Daniel J. Jones, Assumption College Sustainability Reporting Insights: The Case of Ford Motor Company Wayne G. Bremser, Villanova University Eva K. Jermakowicz, Tennessee State University Alan Reinstein, Wayne State University United States Continues Efforts to Regulate Cryptocurrency James Bruno Biagi, Stevens Institute of Technology Using a Self-Managed Learning Project Including Social Responsibility in an Intermediate Accounting II(III) Course at Two Universities with Student Outcome Assessment Judith A. Sage, The University of Texas Rio Grande Valley Lloyd G. Sage, Sage & Sage 5.04: Do Bad Firms Have Bad Accounting? Accounting - 1.5 CH Dialogue Session Facilitator: Le Xu, University of New Hampshire Competing for Attention: Earnings Management for Record EPS Rongbing Liu, University of Massachusetts Boston Do Sin Firms Commit Accounting Sins? Hanni Liu, Manhattan College Crystal Xu, Manhattan College Internal Control Weakness and Managerial Myopia: Evidence from SOX Section 404 Disclosures Amy E. Ji, Saint Joseph’s University 5.05: Various Topics in Accounting Accounting - 1.5 CH Moderator: Norbert Tschakert, Salem State University Deferred Gratification: Acquirers’ Earnings Management During the Interim Period of Acquisitions Yuechan Lu, University of Massachusetts Boston Winifred Huang, University of Bath Discussant: Cecilly Deorocki, Salem State University Homeowner’s Equity, Rental Cash Flow, and Recourse as Predictors of Default William Callian, Walden University Roger W. Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury Discussant: Lisa Chen, Salem State University Short Selling Threat and Real Activity Manipulation: Evidence from a Natural Experiment Huimin Chen, Rensselaer Polytechnic Institute Discussant: Norbert Tschakert, Salem State University The Effect of Bank Competition on Accounting Conservatism Liya Hou, The University of Texas at Dallas Discussant: Huimin Chen, Rensselaer Polytechnic Institute

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