Thursday, April 26, 2018 |
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11:30 am – 5:00 pm | Doctoral/New Faculty Consortium Personal Development - 5.6 CH
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12:00 pm – 4:00 pm | PolyOne Tour |
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2:00 pm – 6:00 pm | Accounting IS Big Data Workshop Specialized Knowledge - 4.5 CH Presenters: Dave Kopniske, Tableau, Guido L. Geerts, University of Delaware |
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4:00 pm – 8:00 pm | Table Top Displays |
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6:30 pm - 8:00 pm | Welcome Reception |
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Friday, April 27, 2018 |
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7:00 am - 4:00 pm | Table Top Displays Becker Professional Education, NASBA’s Accountancy Licensing Library (ALL), Roger CPA Review, Wiley |
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7:00 am – 8:00 am | Continental Breakfast |
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8:00 am – 8:10 am | President’s Welcome Tim C. Miller, Xavier University |
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8:10 am – 9:05 am | Building a Dynamic Ohio Accounting Workforce Personal Development - 1.0 CH Speaker: Scott D. Wiley, The Ohio Society of CPAs
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9:15 am – 10:15 am | Perspective on High-Quality Teaching from the Cook Prize Winners Personal Development - 1.2 CH Speaker: Cathy J. Scott, Navarro College |
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10:15 am – 10:45 am | Break |
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10:45 am – 12:00 pm | Concurrent Sessions
1.01: Shaping the Learning Experience Utilizing Technology in a Changing Educational Landscape Specialized Knowledge - 1.5 CH Presenters: Markus Ahrens, St. Louis Community College, Meramec Cathy J. Scott, Navarro College
1.02: Converting Best Teaching Practices into Scholarship that Counts Personal Development - 1.5 CH Presenter: Gail Hoover King, Purdue University Northwest 1.03: Recruitment of Interns and Entry-level Accounting Professionals: A Conversation on the Needs of a Changing Profession Specialized Knowledge - 1.5 CH Moderator: Thomas G. Calderon, The University of Akron
Panelists: Nicole Boudreau, Deloitte LLP Tria Charnas, EY Thomas Freeman, Grant Thornton Gary J. Juhnke, Deloitte LLP Maggie Lashomb, Grant Thornton Abbey Seman, Cohen & Company
1.04: Financial Accounting I Accounting - 1.5 CH Moderator: Barry R. Hettler, SUNY Brockport
Counting the Cost of Options: An Analysis of Employee Stock Option Expense Barry R. Hettler, SUNY Brockport Discussant: Thaddeus A. Neururer, The University of Akron
Disclosure Readability: A Comparison Between Bankrupt and Non-Bankrupt Companies Fang Yang, University of Detroit Mercy Discussant: Qi Dong, The Pennsylvania State University, Erie The Timing of Patent Disclosure and Cost of Equity Capital Muhammad Mujibul Kabir, McMaster University Discussant: Yang Cheng, Kent State University
1.05: History and Regulations Regulatory Ethics - 1.5 CH Moderator: Renee M. Castrigano, Gannon University
Edward Everett Gore: AICPA President, Chicago Crime Fighter, and Civic Leader Gary John Previts, Case Western Reserve University Dale L. Flesher, The University of Mississippi Discussant: Godfred F. Adomako, Indiana Wesleyan University Environment, Social and Governance Risks and Audit Quality Meiying Hua, Kent State University Pervaiz Alam, Kent State University Discussant: Tim C. Miller, Xavier University Regulatory Effectiveness: An Evaluation of the PCAOB’s Regulatory Structure Robert Sheu, Case Western Reserve University Discussant: Wei Li, Kent State University
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12:00 pm – 1:30 pm | Lunch Specialized Knowledge - 1.0 CH
Introduction Speaker: Li Wang, The University of Akron
Future Ready: New and Emerging Developments in the Profession that Managing Partners of Major Firms Must Prioritize Speaker: John S. MacIntosh, KPMG |
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1:45 pm – 3:25 pm | Concurrent Sessions
2.01: Intermediate Accounting I - Intervention and Student Success Accounting - 2.0 CH
Presenters: Leonard Craig Foltin, Cleveland State University Heidi H. Meier, Cleveland State University Peter J. Poznanski, Cleveland State University Jan Rose, Cleveland State University
2.02: Embedding Big Data and Analytics into Your Courses and Curriculum Specialized Knowledge - 2.0 CH
Presenters: Guido L. Geerts, University of Delaware Nadia Schwartz, Augustana College Barbara W. Ross, Eastern Michigan University
2.03: Accounting, Behavior and Organizations I Behavioral Ethics - 2.0 CH Moderator: Jill R. Cadotte, Case Western Reserve University Does Level of CPA Firm Assurance Affect Investing Decisions? Arnold Schneider, Georgia Institute of Technology Discussant: TBD Fundamental-Equity Investors’ Decision-Context Framework and Taxonomy Cynthia Tollerson, Morgan State University Wynne W. Chin, University of Houston George O. Gamble, University of Houston Kelly Carter, Morgan State University Discussant: Anthony C. Bucaro, Case Western Reserve University
Increased Trust: The Effect of Disaggregated Financial Statements on Potential Nonprofit Donors Anthony Schmelzer, Ohio University Aaron Wilson, Ohio University Discussant: Melissa Carlisle, Case Western Reserve University
The Effect of Organization Type and Size on Fraud Reporting Andrea Scheetz, Radford University Aaron Wilson, Ohio University Joseph M. Wall, Marquette University Tonya Smalls, Clark Atlanta University Discussant: Erica Neuman, Case Western Reserve University
Using Pronouns in Organizational Internal Whistleblowing Policy: Designing the Most Effective Internal Whistleblowing Policy Lei Gao, The University of Akron Alisa Gabrielle Brink, Virginia Commonwealth University Christopher Kevin Eller, Appalachian State University Discussant: Arnold Schneider, Georgia Institute of Technology 2.04: Auditing (External/Internal) Auditing - 2.0 CH Moderator: Emily Keenan, Ohio University
CPA Perceptions of the Peer Review Process Barbara Apostolou, West Virginia University Alan Reinstein, Wayne State University Timothy J. Fogarty, Case Western Reserve University Jack W. Dorminey, West Virginia University Discussant: Jadallah Jadallah, Kent State University
Power Dynamic Impacts on Communications: Auditors and Standard Setting Colleen M. Boland, University of Wisconsin-Milwaukee Renee Flasher, Ball State University Discussant: Benjamin W. Hoffman, Kent State University
The Effects of Clarification of Independence and Internal Control Report on Equity Analysts’ Confidence in Financial Reporting and Stock Recommendations Kwadwo H. Ofori-Mensah, Fort Hays State University Discussant: Li Wang, The University of Akron 2.05: Financial Accounting II Accounting - 2.0 CH Moderator: Heba Y. Abdel-Rahim, University of Toledo
Do Boards Consider Post-Acquisition Fair Value Accounting in Determining CEO Compensation? Yiting Cao, California State University, Los Angeles Victoria Dickinson, The University of Mississippi Qi Dong, The Pennsylvania State University Erie Discussant: Amirali Moeini, Kent State University
The Effect of Conservatism on the Performance of Technology Firms Pervaiz Alam, Kent State University Han Gao, Kent State University Discussant: Fang Yang, University of Detroit Mercy
The Effect of Corporate Life Cycle on Accounting Conservatism Hoyoung Kim, Kent State University Pervaiz Alam, Kent State University Discussant: Barry R. Hettler, SUNY Brockport
What Type of Reporting Consistency Does th Market Reward? Disaggregated Meet-or-Beat treaks and Equity Prices Thaddeus Andrew Neururer, The University of Akron Discussant: Muhammad M. Kabir, McMaster University |
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3:25 pm – 3:55 pm | Break Sponsored by |
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3:55 pm - 5:35 pm | Concurrent Sessions
3.01: An Introduction to Writing Database Queries for Accounting Majors Specialized Knowledge - 2.0 CH Presenter: R. Drew Sellers, Kent State University
3.02: Sharing Best Teaching Practices Panel Specialized Knowledge - 2.0 CH Moderator: Gail Hoover King, Purdue University Northwest
Panelists: Mfon Jacob Akpan, National Louis University Ann Randolph, Xavier University
3.03: TLC Specialized Knowledge - 2.0 CH Moderator: Tim C. Miller, Xavier University Is it (Still) Good to be an Accountant? Financial and Career Outcomes of One University’s Accountancy Graduates Over Fifty Years Thomas J. Frecka, University of Notre Dame Fred Mittelstaedt, University of Notre Dame Jennifer Lynn Sustersic Stevens, Ohio University Discussant: Marsha M. Huber, Youngstown State University
Making Community College Internships More Accessible and Effective for Accounting Students John Capka, Cuyahoga Community College Discussant: Jan Ellen Eighme, Miami University
Making the Invisible Visible: Practical Applications of Visual Metaphors in Teaching and Learning Accounting Nadia Schwartz, Augustana College Discussant: Renee M. Castrigano, Gannon University Rethinking the Future of Tax Education Marsha M. Huber, Youngstown State University Raymond J. Shaffer, Youngstown State University Gary Robson, Bloomsbury University Discussant: TBD
3.04: Taxation Taxes - 2.0 CH Dialogue Session Facilitator: Michael Killey, University of Michigan-Dearborn
The Dark Side of Income Tax Enforcement: A Qualitative Investigation of the Work of IRS Special Agents Timothy J. Fogarty, Case Western Reserve University Robert A. Warren, Catholic University The Effects of Asset Class Life, Economic Condition, and Firm Size on Capital Expenditures Malcolm Mueller, Ohio University Frances Ann Stott, Ohio University Aaron Wilson, Ohio University The Impact of Country-by-Country Reporting on Nonprofessional Investor Judgements Stephanie Walton, University of South Florida Michael Killey, University of Michigan-Dearborn
The Marriage Penalty Rears its Ugly Head Again: But Does Anyone Care Anymore? Julianne Jones, The University of Akron Thomas G. Calderon, The University of Akron
3.05: Integrating Cases and Data Analytics in Management Accounting Specialized Knowledge - 2.0 CH Moderator: Amal A. Said, The University of Toledo
Panelists: Margaret B. Shackell, Ithaca College Ann C. Dzuranin, Northern Illinois University
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6:00 pm – 8:00 pm | Dinner and Awards with Effective Learning Strategies Displays Accounting - 1.0 CH
Poster 1: Opportunity Cost of Equity and Accounting Comparability: A New Approach Yan Jin, Dominican University of California Leo Sheng, York University
Poster 2: Using CPA Review Materials in and Intermediate Accounting Course to Increase Student Learning and Confidence in Taking the CPA Exam John Dexter, Edinboro University of Pennsylvania Tara M. Lambert, Whitworth University
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Saturday, April 28, 2018 |
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7:00 am - 8:00 am | Breakfast with Research Round Table Forum Accounting - 1.0 CH
Table 1: Strategies in Mitigating Medicare/Medicaid Fraud Godfred F. Adomako, Walden University
Table 2: The Effect of Inherited Control on Corporate Tax Avoidance Erica Neuman, Case Western Reserve University
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8:00 am – 8:20 am | Business Meeting |
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8:20 am - 8:50 am | Introduction Speaker: Li Wang, The University of Akron
Pathways to a Sustainable Future Speaker: Marc Rubin, AAA President-Elect, Miami University of Ohio, Farmer School of Business |
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9:05 am - 10:45 am | Concurrent Sessions
4.01: Using Design Thinking to Create a Pleasing, but Challenging, Innovative Accounting Class Specialized Knowledge - 2.0 CH
Presenter: Marsha M. Huber, Youngstown State University
4.02: Data Driven Decisions in Accounting Education Specialized Knowledge - 2.0 CH Presenter: Gail Hoover King, Purdue University Northwest
4.03: Accounting, Behavior and Organizations II Behavioral Ethics - 2.0 CH Dialogue Session Facilitator: Melissa Carlisle, Case Western Reserve University
Are There Unintended Consequences to CSR Activities?: Evidence from the Audit Profession Michael Killey, University of Michigan–Dearborn Matthew J. Hayes, University of Michigan–Dearborn
The Mediating Effect of Perceived COSO Strength on Reporting Intentions Andrea Scheetz, Radford University Tonya Smalls, Clark Atlanta University Joseph M. Wall, Marquette University Aaron Wilson, Ohio University
4.04: Auditing (Auditing and Information Quality) Auditing - 2.0 CH Dialogue Session Facilitator: Yang Cheng, Kent State University
Escalating Commitment and Restatements: Potential Unintended Consequences of Partner Signature Emily Seay Keenan, Ohio University Jennifer Lynn Sustersic Stevens, Ohio University Aaron Wilson, Ohio University
Going Concern Opinions and Tax Avoidance Benjamin Hoffman, Kent State University Meiying Hua, Kent State University Using Natural Language Processing Approach to Extract Risk Profile from 10-K Filings: Evidence from Audit Opinions and Internal Control Manlu Liu, Rochester Institute of Technology Kean Wu, Rochester Institute of Technology Rong Yang, Rochester Institute of Technology Yang Yu, Rochester Institute of Technology
Variability of Accounting Restatement Measurement in Audit Quality Research R. Drew Sellers, Kent State University Michele Dawn Meckfessel, University of Missouri–St. Louis Jadallah Azmi Jadallah, Kent State University Amirali Moeini Chaghervand, Kent State University
4.05: Gender Issues Work/Life Balance Personal Development - 2.0 CH Moderator: TBD
Audit Firm Commitment to Work-Life Balance: Supervisor Perceptions and Decisions Influencing Subordinate Career Progression Timothy J. Fogarty, Case Western Reserve University Mary B. Sasmaz, Case Western Reserve University Discussant: Renee Flasher, Ball State University Diversity Issues in Accounting Research: A Content Analysis of AAA Annual Meetings 1998-2015 David Rapp, Saarland University Marius Hasslinger, Saarland University Michael Olbrich, Saarland University Anja Spilski, Saarland University Florian Follert, Institut fur Wirtschaftsinformatik Discussant: Frances A. Stott, Ohio University
Keeping our Talent: Predicting Life Satisfaction, Job Satisfaction, and Retention for Accounting Professionals Marsha M. Huber, Youngstown State University Wei Wang, University of Central Florida David B. Law, Youngstown State University Discussant: Lei Gao, The University of Akron
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10:45 am - 11:15 am | Break |
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11:15 am - 12:30 pm | Concurrent Sessions 5.01: A New Way to View, Approach and Teach a Tax Research Course Taxes - 1.5 CH
Presenters: Doron Narotzki, The University of Akron Melanie McCoskey, The University of Akron 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: Financial Accounting (Earnings Management) Accounting - 1.5 CH Dialogue Session Facilitator: Thaddeus A. Neururer, The University of Akron Ethical Companies and the Use of Earnings Management Mary Jane Lenard, Meredith College Karin Ann Petruska, Youngstown State University Pervaiz Alam, Kent State University Bing Yu, Meredith College
Short Selling and Earnings Management for Firms in the SEC’s Pilot Program Meiying Hua, Kent State University Pervaiz Alam, Kent State University
5.04: Cases and International Accounting Accounting - 1.5 CH Dialogue Session Facilitator: Timothy J. Fogarty, Case Western Reserve University The Principal, the Agent, and the Culture: Potential Impacts of Culture on Financing Contracts Enoch Kusi Asare, University of Dallas Sri Beldona, The Univeristy of Dallas
Will Disruptive Technologies Also Disrupt Accounting Practices? Heidi H. Meier, Cleveland State University Etzmun Rozen, Cleveland State University Deborah Smith, Cleveland State University
Wilson Drilling Inc.: A Case on Changing Depreciation Method and Impairment Loss Yan Jin, Dominican University of California Flora Niu, Wilfrid Laurier University |