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


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


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


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

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