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We gratefully acknowledge the KPMG for their generous support of our meeting.

2019 Diversity Section Meeting

Abstracts


Friday, November 1, 2019

  
 1:45 pmOptional 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.

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