Program | American Accounting Association

Abstracts

Friday, November 1, 2019

1:45 pm	Optional Tour of Spelman College For more details or to RSVP contact Theresa Hammond, thammond@sfsu.edu

7:00 pm - 8:00 pm	Reception

Saturday, November 2, 2019

7:15 am - 8:15 am	Breakfast

9:00 am - 10:15 am	Welcome and Plenary Panel Accounting - 1.5 CH Introduction Speaker: Helen L. Brown-Liburd, Rutgers, The State University of New Jersey Celebrating the PhD Project’s 25th Anniversary Moderator: Sandra W. Shelton, DePaul University Panelists: Michael B. Clement, The University of Texas at Austin Tara Perino, KPMG Foundation

10:15 am - 10:30 am	Break

10:30 am - 12:00 pm	Concurrent Sessions 1.01: Firm Management and Performance Accounting - 1.8 CH Moderator: Rui-Zhong Zhang, Tulane University Measuring Tokenism in Female Director Appointments and its Impact on Firm Performance Shobhit Aggarwal, Indian Institute of Management Amish Dugar, Indian Institute of Management Sandhya Bhatia, Indian Institute of Management Peer Influence on Managerial Honesty: The Moderating Role of Earnings Position Chaoping Li, Skidmore College Andrea R. Drake, Louisiana Tech University Serial CEOs and Managerial Ability: Do Venture Backed Companies Have a Comparative Advantage? Sydnee Manley, Providence College 1.02: Pedagogy and the Accounting Profession Accounting - 1.8 CH Moderator: Theresa Hammond, San Francisco State University Is Accounting a Miserable Job? Paul E. Madsen, University of Florida Zhenhao Piao, University of Florida Using the Theory of Reasoned Action to Understand First-Generation College-Bound Students’ Intent to Major in Accounting Edward Elkanah Scott, Slippery Rock University Sarah Cathryn McCrary, Georgia Gwinnett College Incorporating Diversity and Inclusion into the Business Curriculum Joanna L. Garcia, John Carroll University Lessons on Diversity from Generation Z: Applications for Dialogic Accounting Joanne Sopt, San Francisco State University

12:00 pm - 1:30 pm	Lunch Accounting - 1.0 CH Introduction Speaker: Kirsten Cook, Texas Tech University Speaker: Antioni Parker, Senior Manager, KPMG

1:45 pm - 3:15 pm	Concurrent Sessions 2.01: Auditing and the Regulatory Environment Auditing - 1.8 CH Moderator: Helen L. Brown-Liburd, Rutgers, The State University of New Jersey Diversity of Due Process Stakeholder Participation: An Examination of Yellow Book Auditing Standards Renee Flasher, The Pennsylvania State University Harrisburg Michelle Lau, Brock University Dara M. Marshall, Texas A&M University–Central Texas Mid-Tier Audit Firm Partners and their Educational Roots Lydia N. Didia, The Pennsylvania State University Harrisburg Renee Flasher, The Pennsylvania State University Harrisburg The Office Effects of Audit Time Pressure: The Acceleration of 10-K Filing Deadlines Bei Dong, University of South Florida Jonathan Nash, University of New Hampshire Le Xu, University of New Hampshire Organization Capital and Firm Auditor Choice Jaeseong Lim, Hartwick College Juan Qin, SUNY College at Oneonta 2.02: Race and Equity Issues Accounting - 1.8 CH Moderator: Andria Hill, University of Central Florida How African American Accountants Managed Their Social Identity in White-Dominated Firms and Effects on Supervisor Familiarity and Turnover Intent Edward Elkanah Scott, Slippery Rock University Cynthia S. Wang, Northwestern University Alexis N. Smith, Oklahoma State University Bryan Edwards, Oklahoma State University Impact of U.S. Tax Law and Policy on African Americans: A Historical Review Jean Wells, Howard University Gwendolyn McFadden, North Carolina Agricultural and Technical State University The Visible Host: Does Race Guide Airbnb Rental Rates in San Francisco? Joel Voelz, San Francisco State University/University of South Florida/Crystal Springs Uplands School What’s the Deal! Who Holds the Race Card? A Critical Race Theory Analysis of the African American and Black British Anton Lewis, Valparaiso University

3:15 pm - 3:30 pm	Break

3:30 pm - 5:00 pm	Plenary Accounting - 1.8 CH Introduction Speaker: Sandra W. Shelton, DePaul University Using Edutainment to Teach Accounting Courses Speaker: Kelly R. Pope, DePaul University

5:30 pm - 6:30 pm	Reception

Sunday, November 3, 2019

7:15 am - 8:15 am	Breakfast

8:15 am - 9:30 am	Concurrent Sessions 3.01: International Issues and the Global Economy Accounting - 1.5 CH Moderator: Joanne Sopt, San Francisco State University Accounting and the Management of Petroleum Subsidies in Nigeria Owolabi Bakre, Queen Mary University of London Simeon Femi Fayemi, Queen Mary University of London Motivations, Characteristics, and Evolution of Discussion of Gender Quotas in the Board of Directors under the Institutional Theory Perspective Tatiane Antonovz, Universidade Federal do Parana Michael Dias Correa, Universidade Federal do Parana Simone Bernardes Voese, Universidade Federal do Parana Permanent Establishment Representing Business Activities for a Computerized Economy Aki Tomita, Toyo University Black Bodies: Labor or Raw Materials? South Africa Gold Mining and the Decimation of Black Miners’ Health Theresa Hammond, San Francisco State University Christine Cooper, University of Edinburgh Christopher Van Staden, Auckland University of Technology 3.02: Disclosure and Conservatism Practices Accounting - 1.5 CH Moderator: Norma Ramirez Montague, Wake Forest University CEO-Board Social Ties and Accounting Conservatism: The Moderating Effect of Internal Control Quality Jidong Zhang, University of Wisconsin–Eau Claire Meiqun Yin, Beijing International Studies University Jing Han, Winona State University Does Bank Competition Affect Managers’ Asymmetric Disclosure? Evidence from a Natural Experiment Liya Hou, The University of Texas at Dallas

9:30 am - 9:45 am	Break

9:45 am - 11:30 am	4.01: Doctoral Road Papers Accounting - 2.0 CH Moderator: Michelle Harding, Virginia Polytechnic Institute and State University Blurred Lines: How Firm-Level Messaging Impacts Awareness of Cultural Differences During Review of Component Auditors’ Work Danielle Gant, Texas Tech University Social Reporting and the Disclosure of Non-Financial Information: Useful or Useless Information? Andria Hill, University of Central Florida You Owe Me, But I Own You: Borrowers’ Reporting Conservatism When Lenders are Shareholders Rui-Zhong Zhang, Tulane University Does Cognitive Flexibility Moderate the Effect of Goal-Directed Information Processing on Auditors’ Ability to Assess and Respond to Risk? Kimberly Walker, University of Wisconsin–Madison

11:30 am - 1:00 pm	Business Meeting

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.