Program | American Accounting Association

Current Meeting Agenda (updated March 19, 2019)
Friday, March 29, 2019 - Doctoral/Early Scholar Consortium

7:00 am–5:00 pm	Registration

8:00 am–11:45 am 8:00 am - 8:30 am 8:30 am–10:00 am 10:00 am–10:15 am 10:15 am–11:45 am	Doctoral/Early Scholar Consortium Accounting - 3.6 CH Doctoral/Early Scholar Breakfast Panel Discussion Break Small-Group Discussion

Friday, March 29, 2019 - Conference of the Public Interest Section

12:00 pm–1:00 pm	Lunch

1:15 pm–2:45 pm	Paper Session 1: Public Interest/Governmental Accounting (Governmental) - 1.8 CH Moderator: Cynthia L. Krom, Franklin & Marshall College Declines in U.S. Public Sector Pension Plans: The Role of Accounting Paula B. Thomas, Middle Tennessee State University Katherine M. Thomas, Center for Therapeutic Assessment Discussant: Anne Schnader, Suffolk University Standardizing, Boundary Spanning, and Information Infrastructure Amanda Convery, University of Delaware Matthew Kaufman, Portland State University Terry Warfield, University of Wisconsin–Madison Discussant: Mitch Stein, Western University Accounting for Union Dues: The 1968 Memphis Sanitation Workers Strike Stewart Smyth, Sheffield University Discussant: Joanne Sopt, San Francisco State University

2:45 pm–3:00 pm	Break

3:00 pm–4:30 pm	Paper Session 2: Accountability Accounting - 1.8 CH Moderator: Charles H. Cho, Schulich School of Business, York University Accounting for Accountability in Hybrid Purpose Entities: The Role of Standards in Accountability Relationships and the Responsibility of Business to Society Lisa R. Baudot, University of Central Florida Jesse Dillard, University of Central Florida and Victoria University of Wellington Nadra Pencle, University of Central Florida Discussant: Charlie Cullinan, Bryant University A Public Discourse of Accounting and Accountability Systems in Time of Crisis: Views from the Financial Crisis Inquiry Commission Joanne Sopt, San Francisco State University Discussant: Sue Ravenscroft, Iowa State University Troubled Water-Usage Rights: Accountability and the Evolution of Stakeholder Goals in New Public Management Michele Andreaus, University of Trento Laura Maran, RMIT University Thomas Schneider, Ryerson University Discussant: Andrea M. Romi, Texas Tech University

4:30 pm–4:45 pm	Break

4:45 pm–5:15 pm	Plenary Session: Academic Diversity Specialized Knowledge - 0.5 CH Introduction: Lisa R. Baudot, University of Central Florida Speaker: Nicholas McGuigan, Monash University

5:30 pm–7:00 pm	Reception

	Dinner on Own
Saturday, March 30, 2019 - Conference of the Public Interest Section

7:00 am–4:00 pm	Registration

7:30 am–8:15 am	Breakfast and Research Forum Accounting - 0.5 CH Table 1: An Initial Study of Understanding U.S. Corporate Collective Bargaining and Corporate Sustainability Jane M. Weiss, University of Wisconsin–Whitewater Entrenchment v. Long-Term Benefits: Classified Boards and CSR Charles P. Cullinan, Bryant University Lois Mahoney, Eastern Michigan University Pamela B. Roush, University of Central Florida Table 2: The State of Ohio’s Auditors, the Enumeration of Population and the Project of Eugenics Cameron Graham, York University Martin Perrson, Western University Vaughan Radcliffe, Western University Mitch Stein, Western University Ethical Implications of the National Debt—Failing Future Generations Patrick T. Kelly, Providence College Timothy Mahoney, Providence College Table 3: Price Waterhouse v. Hopkins: Landmark Sexual Discrimination Lawsuit Diane Roberts, University of San Francisco Group Audits and Earnings Informativeness Johannes Impink, University of Florida Alex Lyubimov, Concordia University Ashna Prasad, Monash University Table 4: Marketing a Commitment to Sustainability: Higher Education’s Curriculum Investment Renee Flasher, The Pennsylvania State University Harrisburg Susan Havranek, Unaffiliated Blockchain and Sustainability: An Editorial “Call” To Develop a Standardized Model of Development Michael L. Kraten, Houston Baptist University Sean Stein Smith, Lehman College–CUNY Table 5: Investors’ Judgment and Decisions after Cybersecurity Breach: Understanding the Value Relevance of Cybersecurity Risk Management Assurance Patricia Navarro, University of Central Florida Steve Sutton, University of Central Florida No Representation without Taxation? A Study of the Impact of Tax Return Filing on Voter Turnout Joanna L. Garcia, John Carroll University Alan Stancill, Mississippi State University

8:30 am–10:00 am	Paper Session 3: Audit Issues Auditing - 1.8 CH Moderator: Marie-Soleil Tremblay, École Nationale d’Administration Publique (ENAP) Auditing in the Public Interest: Reforming the Profession while Building on the Strengths of the Existing Accounting Firms Herman van Brenk, Nyenrode Business University Remko Renes, Nyenrode Business University Gregory Trompeter, University of Central Florida Discussant: Mouna Hazgui, HEC Montreal How Alumni Affiliation and Fatigue Affect the Likelihood of Auditor Inquiry Christine E. Earley, Providence College Stephen Kuselias. Providence College Nikki L. MacKenzie. University of Massachusetts Amherst Discussant: Alex Lyubimov, Concordia University Effect of Anticorruption Efforts and Audit Committees on Auditor Independence Jihad Al Okaily, American University of Beirut Mahbub Zaman, University of Hull Discussant: Natalia Mintchik, University of Cincinnati

10:00 am–10:15 am	Break

10:15 am–11:45 am	Paper Session 4: Ethics and CSR Regulatory Ethics - 1.8 CH Moderator: Patrick T. Kelly, Providence College Ethics is Contagious in Our Profession! The Dialogical Dimension of Auditors’ Ethical DecisionMaking Mouna Hazgui, HEC Montreal Marion Brivot, Université Laval Discussant: Christine E. Earley, Providence College Do Personal Beliefs and Values Affect an Individual’s “Fraud Morality?” Evidence from the World Value Survey W. Robert Knechel, University of Florida Natalia Mintchik, University of Cincinnati Discussant: Theresa Libby, University of Central Florida An Empirical Examination of a Theoretical Typology on Qualitative Social and Environmental Studies Jason Chen, Idaho State University Discussant: Stacy Chavez, Texas Tech University

12:00 pm–1:15 pm	Lunch: Section Updates and Awards Public Interest Section Updates Speaker: Mitchell Stein, Western University University Award Presentations Speaker: Charles H. Cho, Schulich School of Business, York University

1:15 pm -1:30 pm	Break

1:30 pm–2:30 pm	Panel Session: Public Interest Perspectives Accounting - 1.2 CH Moderator: Lisa R. Baudot, University of Central Florida Panelists: Nicholas McGuigan, Monash University Stewart Smyth, Sheffield University Marie-Soleil Tremblay, École Nationale d’Administration Publique (ENAP)

2:30 pm–2:45 pm	Break

2:45 pm–4:15 pm	Paper Session 5: Political Cost and Taxes Taxes - 1.8 CH Moderator: Krista Fiolleau, University of Waterloo (updated 3/17/19) Treating the Health Care Crisis with a Soda Tax: A Critical Analysis Joshua K. Cieslewicz, Utah Valley University Isaiah P. Cieslewicz, Utah Valley University Emmelia G. Cieslewicz, Utah Valley University Discussant: Timothy Rupert, Northeastern University Punishing in The Public Interest: Just Desserts or Just Charades? Jonathan Farrar, Ryerson University Oliver Okafor, Ryerson University Discussant: Amy M. Hageman, Kansas State University Political Transparency and Corporate Governance Jing Wang, California State University, Bakersfield Discussant: Dana Wallace, University of Central Florida

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.

Current Meeting Agenda (updated March 19, 2019)