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Preconference Workshop: Blockchains, Accounting and Tokenization of the REA
Information Technology - 2.4 CH
Speaker: Graham Gal, University of Massachusetts-Amherst 

Please join us for our preconference workshop on Friday, March 1, 2019 from 10:00 am to noon. Graham Gal will lead us through an exercise on how blockchains work. We will cover data mining including cryptocurrencies and Bitcoin. Professor Gal will provide an introduction to collaboration space and why companies are moving to it. We will also look at business processes including exchanges versus conversion, sharing information versus keeping information private, and smart contracts. Professor Gal has made this workshop friendly for all levels of familiarity with blockchain concepts. 

Lunch, Welcome from our FAS President and Section Update
Speaker:  Ronny J. Daigle, Sam Houston State University

General Session, Fighting Fraud with Forensic Analytics: An Integrated Approach from the Deloitte Foundation Forensic Accounting Case Study Series
Auditing - 1.8 CH
Speaker: Matt Sherman, Deloitte Financial Advisory Services LLP

Break

Concurrent Sessions

1.01: Rationalization
Behavioral Ethics - 1.8 CH
Moderator: Joseph M. Wall, Marquette University

Exploring the Fraud Triangle’s Third Dimension: Rationalization as Revealed by Verbal and Visual Cues
Kevin Jason Veenstra, McMaster University
Kareen Brown, Brock University
Pascale Lapointe-Antunes, Brock University
Han Li, Nanyang Technological University
Discussant: Joseph M. Wall, Marquette University

Crowding Out Best Practice: Circumstances Matter More Than Rules
Joseph M. Wall, Marquette University
Timothy J. Fogarty, Case Western Reserve University
Jodi Lynn Gissel McDowell, Marquette University
Discussant: Kevin Jason Veenstra, McMaster University

1.02: Financial Disclosures
Accounting - 1.8 CH
Moderator: Masumi Nakashima, Kanazawa Gakuin University

Does the Market Respond to all Internal Control Material Weakness Disclosures Equally?
Subash Adhikari, The University of South Dakota
Binod Guragai, University of Nevada, Reno
Ananth Seetharaman, University of North Texas
Discussant: Masumi Nakashima, Kanazawa Gakuin University

Fraud Prediction Using MD&A Information: Evidence from Japan
Masumi Nakashima, Kanazawa Gakuin University
Yoshitaka Hirose, Osaka City University
Hirohisa Hirai, Kanagawa University
Discussant: Subash Adhikari, University of South Dakota

Survey Research on Earnings Quality: Evidence from Japan
Masumi Nakashima, Kanazawa Gakuin University
Discussant: Ryan C. Knight, The University of New Mexico

1.03: Teaching Cases 1
Accounting - 1.8 CH
Moderator: Karen Grossman Tabak, Maryville University

SALES GO ROGUE: A Case in Financial Statement Fraud
Muniratu Kelly, Morgan State University
Bilal Makkawi, Morgan State University

Unbecoming of an Accountant—KPMG and the PCAOB Scandal
Karen Grossman Tabak, Maryville University

Who Took the Money? A Fraud Teaching Case
Martin J. Coe, Western Illinois University
John Stephan Delaney, Augustana University
Jeffrey Coussens, Augustana College
Michael Reddington, Wicklander-Zulawski and Associates

Reception

Breakfast, Providing Expertise in the Prosecution and Defense of Forensic Investigations
Auditing - 1.0 CH
Speaker: Tom Hilton, Forensic and Litigation Services
Anders CPA

General Session, Cybersecurity Services Marketplace
Auditing - 1.8 CH
Speaker: Phillip J. Nemmers, Ernst & Young LLP

Break

Concurrent Session

2.01: Teaching Cases 2
Accounting - 1.8 CH
Moderator: Srinivasan Ragothaman, The University of South Dakota

PwC and the Colonial Bank Fraud: Overview and Critical Analysis
Donald Larry Crumbley, Louisiana State University
Donald Lamar Ariail, Kennesaw State University

Fake Accounts Scandal at Wells Fargo: What are the Lessons?
Srinivasan Ragothaman, The University of South Dakota
Melissa Christianson, The University of South Dakota
Tyler Custis, The University of South Dakota

IRS Audit of Auto Financial Inc.: Utilizing Tax Incentives to Illustrate the Implementation of Tax Rules to Business
Sara Kern, Gonzaga University
Andrew M. Brajcich, Gonzaga University

2.02: Research in Progress
Accounting - 1.8 CH
Moderator: Maysa Abdullah Basoudan, Case Western Reserve University

Do Extraordinary Alumnus CFOs Impair Auditors’ Judgment?
Oscar J. Harvin, Sam Houston State University

Heuristics and Biases—Auditors vs. Fraud Examiners
Richard G. Brody, The University of New Mexico
Ryan C. Knight, The University of New Mexico

Perceptions of the Usefulness of Various Teaching Methods in Forensic Accounting Education
Hashem Abed Allah Alshurafat, University of Southern Queensland
Claire Beattie, University of Southern Queensland
Gregory Jones, University of Southern Queensland
John Sands, University of Southern Queensland

The Roles of Retaliation, Evidence Strength, and Locus of Control in Internal Whistleblowing Intentions
Maysa Abdullah Basoudan, Case Western Reserve University

2.03: Auditor Judgment
Auditing - 1.8 CH
Moderator: Arron Scott Fleming, West Virginia University

The Effects of First Impressions and Supervisor Preference on Auditors’ Risk Assessments
Darin Kip Holderness, West Virginia University
Alyssa Sui Jing Ong, West Virginia University
Mark Zimbelman, Brigham Young University
Discussant: Aaron Wilson, Ohio University

Auditor Substitution and the Transfer of Skepticism
Arron Scott Fleming, West Virginia University
Darin Kip Holderness, West Virginia University
Megan Marie Jones, Xavier University
Discussant: Meghann Cefaratti, Northern Illinois University

The Association Between Violations of the Foreign Corrupt Practices Act (FCPA) and Audit Risk Assessment
Trevor Shonhiwa, Truman State University
Discussant: Arron Scott Fleming, West Virginia University

Lunch, Professional Landscape of Fraud and Forensic Accounting Services
Accounting - 1.0 CH
Speaker: Christina Solomon, CPA, CFE, CFF, CGMA, RubinBrown

Concurrent Session

3.01: Accounting 1
Accounting - 1.8 CH
Moderator: Ian Fargher, Chartered Accountants ANZ - University of Wollongong

The Consideration of Gender in White-Collar Crimes and Implications for Accounting
Ellen Lippman, University of Portland
Teri O. Grimmer, University of Portland

Born and Raised to be a Fraudster
Richard G. Brody, The University of New Mexico
Ryan C. Knight, The University of New Mexico
Jessica N. Nunez, The University of New Mexico

Crowdfunding: Are Those in Need Really Being Served?
Richard G. Brody, The University of New Mexico
Michael Todd Shenberger, The University of New Mexico
Leandra Trujillo, The University of New Mexico

IPPEC, A Systematic Forensic Accounting Investigation Model
Ian Fargher, Chartered Accountants ANZ, University of Wollongong

3.02: Consulting and Expert Witnessing in the Taxation Area
Taxes - 1.8 CH
Moderator: Larry Crumbley, Louisiana State University

Panelists: Christine Cheng, The University of Mississippi
Brigitte Wudernitz Muehlmann, Babson College
Amy J. N. Yurko, Duquesne University

3.03: Fraud Detection 1
Accounting - 1.8 CH
Moderator: Renee Flasher, The Pennsylvania State University Harrisburg

Fraud Inquiry: The Impact of Written Response on Reporting Intentions
Brian William Hirschl, Ohio University
Aaron Wilson, Ohio University
Discussant: Renee Flasher, The Pennsylvania State University Harrisburg

Determinants of Material Weaknesses in Internal Control Over Financial Reporting—Linking Firm-Specific Characteristics to COSO Components
Benita Maria Gullkvist, Hanken School of Economics
Simon Åberg, Hanken School of Economics
Discussant: Trevor Shonhiwa, Truman State University

To Charge or Not to Charge: Criminal Charges from Audit Findings
Renee Flasher, The Pennsylvania State University Harrisburg
Discussant: Benita Maria Gullkvist, Hanken School of Economics

Break

Concurrent Sessions

4.01: Fraud Detection 2
Accounting - 1.8 CH
Moderator: Ronald Tsang, University of South Alabama

Creating Your Own Luck to Fight Fraud
Richard G. Brody, The University of New Mexico
Elena Klevsky, The University of New Mexico
Ryan C. Knight, The University of New Mexico

A Hybrid Approach to Financial Misstatements Detection
Ronald Tsang, University of South Alabama

Can Internal Control Audit and Forensic Accounting Prevent Fraud in Non-Profit Organizations in Japan?
Yoshihito Enomoto, Hokkaido University

The Methods and Consequences of and Policy Responses to Using Shell Entities for Money Laundering
Carl Pacini, University of South Florida St. Petersburg
Jerry W. Lin, University of South Florida St. Petersburg
Gary Patterson, University of South Florida St. Petersburg

4.02: Accounting 2
Accounting - 1.8 CH
Moderator: Tigist Amare Negussie, Addis Ababa University

White-Collar Crimes of Teachers and Accountants: Similar Crimes, Different Perceptions
Ellen Lippman, University of Portland Grace Holmes, Deloitte

Content Analysis of Cybersecurity Disclosures
Orry J. Swift, University of Houston
Ricardo Colon, Lamar University

The Antitode of Organizational Commitment for Unwanted Influences of Materialism
Joshua Cieslewicz, Utah Valley University
Jim Bailey, Utah Valley University
Joel Helquist, Utah Valley University

The Impact of Lack of Forensic Accounting for Countries Development
Tigist Amare Negussie, Dawunt Business PLC

4.03: Moral Reasoning
Behavioral Ethics - 1.8 CH
Moderator: Ali Abdullah Alhasan, West Virginia University

Financial Statement Fraud by U.S. Firms: A Review from the Financial Crisis Decade
Jaime Lynn Grandstaff, Drake University
Lori Solsma, Drake University
Discussant: Ali Abdullah Alhasan, West Virginia University

Honesty in Personal Tax Reporting: Ethical Prompts, Individual Factors, and Tax Reform
Charles D. Bailey, James Madison University
James M. Plecnik, Loyola Marymount University
Discussant: Jaime Lynn Grandstaff, Drake University

Affinity and Whistleblowing: Is Code of Conduct a Substitute for Religiosity in Encouraging Ethical Behavior?
Ali Abdullah Alhasan, West Virginia University
Discussant: Charles D. Bailey, James Madison University