2019 Impact the Future:

A Conference about the Changing World of Accounting

The conference is held at the Executive Conference Center, 1601 Broadway, 8th Floor, New York City, New York adjacent to the Crowne Plaza Times Square Manhattan.

Thursday, October 3, 2019


1:00 pm – 5:00 pm

Transitioning to Faculty Workshop 
($200 separate registration)
A workshop for practitioners considering an academic position presented by
faculty with practitioner experience. Get a head start on your academic success!
Gain insights and strategies to assure your best results in planning a course, 
engaging students, presenting in class (even on the first day), and selecting
an academic job just right for you.

Friday, October 4, 2019


7:00 am – 7:50 am



7:50 am – 8:10 am



8:10 am – 9:00 am

Impact the Future:  Financial Reporting
Accounting - 1.0 CH
Christine Botosan, Board Member of the Financial Accounting Standards Board

Today's financial reporting system is paper based and designed for human consumption of financial information, not machine consumption. However, investors commonly use financial information in digital formats and computer-based earning models. The FASB's mission is to establish and improve financial accounting and reporting standards to provide useful information to investors and other users of financial reports. To continue this mission, the FASB must consider technological advances in production and distribution, and consumption of financial information. Christine's talk will share FASB's current learning and thoughts on these issues.


9:10 am – 10:00 am

Impact the Future:  Paradigm Shifts in Accounting Technology
Information Technology - 1.0 CH
Griffin Anderson
, Serial Entrepreneur

Many industries have been dramatically transformed by technology. The accounting
field is no exception. In today's environment we are seeing technology transform
traditional accounting business models, augment our workflows, continue to challenge
traditional notions of reporting, and continue to redefine both the delivery and storage
of our accounting information. In Griffin's talk we will explore all of these shifts and their
impact on the field.


10:00 am – 10:20 am



10:20 am – 12:00 pm

Concurrent Session Tracks

1.01: Level Up Your Teaching Effectiveness with Technology
Information Technology - 2.0 CH

Presenters: Markus Ahrens, Saint Louis Community College, Meramec
Cathy J. Scott, University of North Texas–Dallas

1.02: ED Talks—Short (e.g., 10-minute TED-like talks) Talks about Teaching and Learning
Specialized Knowledge - 2.0 CH

Understanding Learners to Improve Accounting Instruction
Rita W. Green, The University of Memphis

Applying Educational Pedagogy to Accounting Courses
Angela D. McCaskill, West Virginia University Institute of Technology
Kyung Moon Kim, West Virginia University Institute of Technology

Using Semester-Long Experiential Learning in Accounting Courses
Joseph Foy, CUNY School of Professional Studies
Frimette Kass-Shraibman, Brooklyn College–CUNY

Teaching the Cash Flow Statement
Ricky Lee Antle, Yale University
Stanley J. Garstka, Yale University

A Practical Method in Getting a Taste of the Accounting Profession in Intermediate Accounting
Donald A. May, University of Hartford

Up in Smoke, Conflicts in Accounting Practices for Legalized Cannabusiness
Christa Haifley, SUNY at Potsdam

Findings from a Study of Student Use of Technology in Accounting Courses
Zeshawn Afsari Beg, Quinnipiac University

Using Excel in Accounting Courses
Barry R. Palatnik, Stockton University
Jean Abbott, Stockton University
Warren Kleinsmith, Stockton University

Visuals for Storytelling: Better Messaging through Data Imagery
Gail Hoover King, Washburn University
Pamela Jeanne Schmidt, Washburn University

1.03: Doctoral Student-Faculty Interchange: Financial Reporting I
Accounting - 2.0 CH
Moderator: David G. Harris, Syracuse University

Unlocked Trapped Foreign Cash, Investor Horizons, and Firm Payout Policy
Erik Olson, Yale University
Discussant: Sudipta Basu, Temple University

Hiding or Helping? Determinants and Consequences of the Timing of Earnings Conference Calls
Sudipta Basu, Temple University
Zhongnan Xiang, Temple University
Discussant: Benjamin Segal, Fordham University

Geographic Location and the Pricing of Earnings
Joseph A. Micale, Fordham University
Benjamin Segal, Fordham University
Ibrahim Siraj, Long Island University
Maya Waisman, Fordham University
Discussant: David G. Harris, Syracuse University

Product Market Competition and Relative Performance Evaluation: Evidence from a Quasi-Natural Experiment
Zhe Guo, Boston University
Discussant: Jacob K. Thomas, Yale University

1.04: Writing with Impact—Publishing in the Major Professional Accounting Journals: An Editors Panel
Communications and Marketing - 2.0 CH
Moderator: Alan Reinstein, Wayne State University

Panelists: Christopher Dowsett, Strategic Finance
Lynn L. Rees, Utah State University
Anthony Sarmiento, The CPA Journal
Courtney Vien, Journal of Accountancy

1.05: Research with an Impact on Scholarship: Reporting, Valuation, and Markets
Accounting - 2.0 CH
Moderator: Michael Hyman, Merrimack College

Cash Flow Forecasting: Dealing with Serial Correlation and Idiosyncratic Heterogeneity
Hongtao Guo, Salem State University
Yushan Hu, Boston College
Zhijie Xiao, Boston College

Digital versus Traditional Advertising and the Recognition of Brand Intangible Assets
Xiaotong Song, Boston University

Local Shareholders, Corporate Community Responsibility, and Shareholder Value

Hyun Gon Kim, Rutgers, The State University of New Jersey, Camden
Hyoseok (David) Hwang, Rutgers, The State University of New Jersey, Camden
Jung Yeun Kim, Rutgers, The State University of New Jersey, Camden

Preparing for the Future: International Evidence on Carbon Management Strategy and Firm Value
Md Al Mamun, La Trobe University
Mahfuja Malik, Sacred Heart University
Kathy Dhanda, Sacred Heart University


12:00 pm – 1:20 pm



1:20 pm – 3:00 pm

Concurrent Session Tracks

2.01: Tech Tools ED Talks: Counting Software, Instagram, Kahoot, Virtual Reality
Computer Software & Applications - 2.0 CH
This hands-on session requires the Instagram and Kahoot apps on your device and registration for Counting Things software prior to the session, please download the software/app from https://CountThings.com#download (this page has a button to download the Windows version and links to the iOS and Android versions) on the device. Then login and the license will get assigned automatically on their device. You must use the following information to gain full access to the software (trial is limited to 10 images/counts). Here are 45 free licenses for this training:  Account Email: appelbaumd@montclair.edu PASSWORD: MSU1234 Expiration Date: December 19th, 2019.  Access in Dropbox to the cases is provided here, it is suggested that users access Bryan’s Amazing Animals sheep case first:https://www.dropbox.com/sh/a27piojzc3bo5ci/AABROXxvFSN5puy4ogA6G-bza?dl=0

Presenters: Deniz A. Appelbaum, Montclair State University
Christie Novak, LeMoyne College
Haylee Beard, Baylor University
Suzanne Abbe, Baylor University
Mfon J. Akpan, National Louis University

2.02: Blockchain: Bridging the Profession-Education Gap with Instructional Scaffolding
Accounting - 2.0 CH

Presenter: Kimberly S. Church, University of Missouri–Kansas City

2.03: Doctoral Student-Faculty Interchange: Financial Reporting II

Accounting - 2.0 CH
Moderator: Ana Maria Albuquerque, Boston University

Finding the Narrative in the Numbers: Long-Term Investors’ Demand for Accounting Information
Federico Siano, Boston University
Discussant: Sris Chatterjee, Fordham University

Why Do Firms Forecast Earnings for Different Periods Simultaneously?
Caroline Lee, Temple University
Sudipta Basu, Temple University
Discussant: Peter D. Wysocki, Boston University

A Parsimonious, Simple, Theory-Based Measure of Reporting Quality: Omissions of Seven Key Financial Statement Variables
David G. Harris, Syracuse University
Ying Zhang, Syracuse University
Discussant: Khondkar E. Karim, University of Massachusetts Lowell

Product Market Competition and Management Forecast: Evidence from the XBRL Adoption
Joon Ho Kong, Fordham University
Sris Chatterjee, Fordham University
Sudip Gupta, Fordham University
Discussant: Ana Maria Albuquerque, Boston University

2.04: Emerging Technology Risk Management—What to Teach and What to Research

Accounting - 2.0 CH
Moderator: Ann C. Dzuranin, Northern Illinois University

Panelists: Manish Chawla, Protiviti
Greg Jones, Microsoft
Yosef Levine, Deloitte
John Mulhall, KPMG

2.05: Research with an Impact on Scholarship: Recognition, Valuation, and Market Timing
Accounting - 2.0 CH
Moderator: Barry Richard Palatnik, Stockton University

Advertising and the Impact on Stock Price Accuracy
Michael Hyman, Merrimack College
Parvathi Jayamohan, Salem State University

Do Firm-Specific and Peer Firm Information Shape Managers’ Non-GAAP Reporting Decisions?

Ting Chen, University of Massachusetts Boston
Junwoo Kim, University of Massachusetts Boston
Robert Kim, University of Massachusetts Boston
Sangwan Kim, University of Massachusetts Boston

Does Mandatory Recognition of Off-Balance Sheet Items Affect Capital Structure Choice?
Michael Axenrod, Norwegian School of Economics
Michael Kisser, Norwegian School of Economics

Finding Market Timing Patterns When They are Unlikely to Exist

Michael Kisser, Norwegian School of Economics
Loreta Rapushi, Norwegian School of Economics

The Effect of SFAS 158 on the Mispricing of Pension Plan Funding
Jae Bum Kim, Lehigh University
Jonathan Nam, The Hong Kong Polytechnic University


3:00 pm – 3:20 pm



3:20 pm – 5:00 pm

Concurrent Session Tracks

3.01: Practical Guidelines for Designing Your Data Analytics Course/Curricula
Information Technology - 2.0 CH

Presenters: Guido L. Geerts, University of Delaware
Gail Hoover King, Washburn University

3.02: Incorporating Data Analytics across the Accounting Curriculum (Sponsored by McGraw Hill)
Information Technology - 2.0 CH

Presenters: Katie Terrell, University of Arkansas, Fayetteville
Vernon J. Richardson, University of Arkansas, Fayetteville

3.03: Doctoral Student-Faculty Interchange: Audit, Tax, and Diversity
Accounting - 2.0 CH
Moderator: Elizabeth Gordon, Temple University

Misaligned Tax Incentives: The Effects of Tax Motivated Dividend Payout Decisions
Trent Krupa, University of Connecticut
Discussant: Heeick Choi, University of Massachusetts Lowell

Book-Tax Difference Consistency and Audit Pricing
Heeick Choi, University of Massachusetts Lowell
Rui Hu, University of Massachusetts Lowell
Khondkar E. Karim, University of Massachusetts Lowell
Ashok Robin, Rochester Institute of Technology
Discussant: Todd Kravet, University of Connecticut

Audit Partner Gender and the Reporting of Conservative Earnings

Henri Akono, The University of Maine
Khondkar E. Karim, University of Massachusetts Lowell
Anqi Tao, University of Massachusetts Lowell
Discussant: Wei Zhang, University of Massachusetts Amherst

Does CFO Ethnicity Influence Accounting Conservatism?
Cody Lu, University of Massachusetts Amherst
Discussant: Elizabeth Gordon, Temple University

3.04: Sustainability Reporting: Perspectives and Approaches
Accounting - 2.0 CH
Moderator: Susan Boedeker Hughes, The University of Vermont

Panelists: Anita Chan, KPMG
Suzanne Lowensohn, The University of Vermont
Tracey Niemotko, Mount Saint Mary College
Elizabeth Sartorelli, The University of Vermont
Kristen Sullivan, Deloitte & Touche, LLP
Moira Mary Tolan, Mount Saint Mary College
Ian van der Vlugt, Datamaran, Inc.

3.05: Research with an Impact on Scholarship: Disclosure and IPO’s
Accounting - 2.0 CH
Moderator: Norbert Tschakert, Salem State University

Asymmetric Effects of Voluntary Disclosure on Stock Liquidity: Evidence from 8-K Filings
Hyunkwon Cho, Sejong University
Robert Kim, University of Massachusetts Boston

Does Bank Competition Affect Managers’ Asymmetric Disclosure? Evidence from a Natural Experiment
Liya Hou, St. Cloud State University

Private Equity’s Impact on Financial Reporting Quality: Evidence from Post-IPO Exits
Shuyang Wang, University of Illinois at Urbana-Champaign


5:15 pm – 6:15 pm



Saturday, October 5, 2019


7:00 am – 8:00 am



8:00 am – 9:40 am

Concurrent Session Tracks

4.01: Robotic Process Automation—What, How, When, and Where?
Information Technology - 2.0 CH

Presenters: Ann C. Dzuranin, Northern Illinois University
David A. Wood, Brigham Young University

4.02: Two Cases: Fresenius Medical Care: A Case Study on Foreign Corrupt Practices Act and An Interactive Fraud Detection Simulation Case Using Tableau
Auditing - 2.0 CH

Presenters: Devon Baranek, Rider University
Maria H. Sanchez, Rider University
Tawei (David) Wang, DePaul University
Cindy Durtschi, DePaul University

4.03: Finding and Developing Your Inner Teacher
Personal Development - 2.0 CH

Presenters: Cassy Budd, Brigham Young University
Karen Osterheld, Bentley University

4.04: Research Relevance: Impacting the Future
Accounting - 2.0 CH
Moderator: Terry J. Shevlin, University of California, Irvine

Panelists: Sudipta Basu, Temple University
Baruch Lev, New York University
Shivaram Rajgopal, Columbia University
Shyam Sunder, Yale University

4.05: Research with an Impact on Scholarship: Auditing and Social Responsibility
Auditing - 2.0 CH
Moderator: Christie Novak, Le Moyne College

Corporate Social Responsibility of U.S.-Listed Firms Headquartered in Tax Havens
Dongyoung Lee, McGill University

Does Superior Sustainability Governance Improve CSR Performance and CSR Disclosure?
Jun Guo, Rutgers, The State University of New Jersey, Camden
Rong Yang, Rochester Institute of Technology
Yang Yu, Rochester Institute of Technology

The Determinants and Consequences of Finance Committee Use
Eunju Lee, Temple University
Sudipta Basu, Temple University


9:40 am – 10:10 am



10:10 am – 11:50 am

Concurrent Session Tracks

5.01: Two Cases: Using Data Analytics to Evaluate Tax Policy Implications of Migration Patterns (Alteryx) and Utilizing New Measures and Tools to Analyze Not-for-Profit Performance (Tableau)
Accounting - 2.0 CH

Presenters: Christine Cheng, The University of Mississippi
Anu Varadharajan, KPMG
Kathleen M. Bakarich, Hofstra University

5.02: Guidance for Incorporating Critical Thinking in Your Accounting Classroom
Personal Development - 2.0 CH

Presenter: Susan K. Wolcott, CPA Canada

5.03: Practical Techniques for Course Management: Student Learning, Presentation and Facilitations Skills, Academic Integrity, and Your Questions
Personal Development - 2.0 CH

Presenters: Karen Osterheld, Bentley University
Cassy Budd, Brigham Young University

5.04: Technologies’ Impact on Professional Exams: How the Exams are Changing
Accounting - 2.0 CH
Moderator: Sandra Richtermeyer, University of Massachusetts Lowell

Panelists: Ann C. Dzuranin, Northern Illinois University
Paul E. Juras, Babson College
Julie Missimore, Association of Chartered Certified Accountants
Mark Mitchell, Association of Government Accountants

5.05: Research with an Impact on Scholarship and Practice
Accounting - 2.0 CH
Moderator: Christa Haifley, SUNY at Potsdam

A Descriptive Study of the Institutional Characteristics of Introductory Accounting Courses Offered by Community Colleges
Jonathan Nash, University of New Hampshire
Catherine Plante, University of New Hampshire
Allen Hartt, University of New Hampshire

Having One’s Cake and Eating It Too? Exploring the Balance between Research and Education Outcomes for U.S. Accounting Programs
Alan Reinstein, Wayne State University
Timothy J. Fogarty, Case Western Reserve University
Mary B. Sasmaz, Case Western Reserve University

Managing Reported Expenses and Accruals Using Carryovers: Accounting Practices in Toshiba’s Visual Products Business
Mahendra R. Gujarathi, Bentley University
Amitabh Dugar, Bridgeway Capital Management
The Role of Earnings Components and Machine

Learning on the Revelation of Deteriorating Firm Performance
Ibrahim Onur Oz, University of Hartford
Tezer Yelkenci, Izmir University of Economics
Gorkem Meral, Product Analytics at Just Eat

The Role of the Business Press in Creating and Disseminating Information around Earnings Announcements
Joshua Coyne, The University of Memphis
Kevin Kim, The University of Memphis
Sangwan Kim, University of Massachusetts Boston


11:50 am – 1:20 pm

Lunch Break - On Your Own


1:30 pm – 4:50 pm

Fast Track RPA with Automation Anywhere Technology Workshop
Information Technology - 4.0 CH

Presenter: Jon Stueve, Automation Anywhere, Inc.

Integrating Data Analytics into Your Accounting Courses: A Hands-On Workshop
Information Technology - 4.0 CH

Presenters: Guido L. Geerts, University of Delaware
Kimberly S. Church, University of Missouri–Kansas City

Introduction to Tableau Desktop Workshop
Information Technology - 4.0 CH

Presenter: Amirali Vastani, Tableau

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