Menu


 

2020 Forensic Accounting Research Conference

Program

Thursday, March 5, 2020
   
9:00 am – 11:55 pm

Workshop

9:00 am – 10:45 am
Current State of Affairs of Fraud Investigation and Forensic Accounting
A Discussion of the current and future state of the industry, employment trends, tools used and forthcoming, and innovations in Forensic Accounting.

10:45 am-11:20 am
Application of Forensic Analytical Tools Session I
Using one or more tools (to be pre-installed by participants), an expert will guide us through the application of a case study with data.

11:20 am-11:55 pm
Application of Forensic Analytical Tools Session II
Using one or more tools differing from session I, participants will discover, apply, and analyze data to draw conclusions related to the practice of Forensic Accounting.

   
12:00 pm – 12:35 pm

Lunch 
Speaker: Richard A. Riley, West Virginia University

   
12:40 pm - 1:00 pm FAS Update
Speakers: Richard A. Riley, West Virginia University
Francis H. (Franco) Frande, ATF- Assistant Director (Management)/CFO
Joseph M. Wall, Marquette University 
   
1:15 pm – 2:45 pm

Concurrent Sessions

1.01: Governance, Punishment, and Reactions

Accounting - 1.8 CH

Moderator: Oscar J. Harvin, Sam Houston State University

Fraud Victim Organization: To Punish, or Not to Punish? That is the Question
Erlina Papakroni, Rowan University
Marie Rice, West Virginia University
Discussant:
Masumi Nakashima, Bunkyo Gakuin Unversity

Are There Associations between Fraud Occurrence and Governance Mechanisms? Evidence from Japan
David A. Ziebart, University of Kentucky
Masumi Nakashima, Bunkyo Gakuin Unversity
Discussant: Christine Cheng, The University of Mississippi

Restitution to Public Interest or Victims? Capital Markets Reaction to Settled Fines to Avoid Jury Trial After Alleged Firms’ Misbehavior
Jesus Rodolfo Jimenez Andrade, Texas A&M University–San Antonio
Sara Kern, Gonzaga University
Discussant: Erlina Papakroni, Rowan University

 

1.02: Classroom Teaching Ideas and Materials
Accounting - 1.8 CH

Moderator: Mohamad Majdi Sahloul, American Accounting Academy

Grace Church Fraud Investigation Case
Jodi Lynn Gissel McDowell, University of Wisconsin–Whitewater
Role Play “Fairy Dust”: Using Iterative Role Plays to Make Forensic Cases More Engaging
Kenneth Alan Smith, Central Washington University–Des Moines

Book Review Experiences in the Classroom
Renee Flasher, The Pennsylvania State University Harrisburg

1.03: Deterrence and Whistleblowing

Behavioral Ethics - 1.8 CH

Moderator: Qianhua Ling, Marquette University

Changing the Nature of Audit Procedures to Deter Fraud
Alyssa Ong, Pepperdine University
Darin Kip Holderness, West Virginia University
Arron Scott Fleming, West Virginia University
Discussant: Andrea Scheetz, Georgia Southern University

An Investigation of the Effect of a Leader’s Emotional Intelligence on the Subordinates’ Whistleblowing Intentions
Xin Geng, Berry College
Arron Scott Fleming, West Virginia University
Discussant: Joseph M. Wall, Marquette University

Outsiders Looking in: Do Non-Permanent Workers Whistleblow?
Andrea Scheetz, Georgia Southern University
Joseph M. Wall, Marquette University
Darin Kip Holderness, West Virginia University
Discussant: Alyssa Ong, Pepperdine University

   
2:45 pm – 3:00 pm

Refreshment Break

   
3:00 pm – 4:30 pm
 

Concurrent Sessions

2.01: Research in Progress I
Accounting - 1.8 CH

Moderator: Mohammed A. Alzahrane, University of South Florida

Does Forensic Training Matter? A Study of the Impact of Investigative Training on Independence and Professional Skepticism?
Madeline Domino, University of South Florida–Sarasota–Manatee
Mariah Webinger, John Carroll University
Financial Ethics Disclosures: Are They Informative?
Renee Flasher, The Pennsylvania State University Harrisburg

Highly Skeptical and Financially Savvy Individuals are Vulnerable to Becoming Victims of Financial Fraud
Oscar J. Harvin, Sam Houston State University
Phebe L. Davis, Clemson University

Contemporary Ideas to Fix Academic Education Related to Accounting Fraud before it is More Late
Mohamad Majdi Sahloul, American Accounting Academy

 

2.02: Cases and Teaching Cases I
Accounting 1.8 CH

Moderator: Kenneth Alan Smith, Central Washington University–Des Moines

Who’s the Boss: Analysis of a Fraud
Eileen Z. Taylor, North Carolina State University

Think the Tax Cuts and Jobs Act Lowered Corporate Taxes, Think Again: Preliminary Evidence from the S&P 500 and Apple Inc.
Gene Kovacs, Bryant University
Saeed Roohani, Bryant University

Understanding the Role of Memory in Auditing and Forensic Accounting Interviews Using a Series of In-Class Exercises
Joan Fice, Fordham University
Dave Walsh, De Montfort University, Leicester
 

2.03: Detection, Influences, and Techniques
Accounting - 1.8 CH

Moderator: Jesus Rodolfo Jimenez Andrade, Texas A&M University–San Antonio

A Covariance Structure Analysis for Fraudulent Reporting: Evidence from Japan
Masumi Nakashima, Bunkyo Gakuin University
Discussant: Gaurav Gupta, The University of North Carolina at Wilmington

“Are You Really Telling the Truth?” Reading between the Lines of Fraud MD&A Information: Extraction of “Feature Words” Using Text Mining
Satoru Ohno, Meiji University
Discussant: Marie Rice, West Virginia University

The Influence of Country of Origin and Espoused National Culture on the Whistleblowing Behavior
Richard G. Brody, The University of New Mexico
Gaurav Gupta, The University of North Carolina at Wilmington
Michael C. Turner, The University of New Mexico
Discussant: Masumi Nakashima, Bunkyo Gakuin University

2.04: ATF Tour

   
5:30 pm – 6:30 pm

Offsite Reception at The Pub and The People
* Located at 1648 North Capitol St NW, Washington, DC 20001

   
Friday, March 6, 2020
   
7:30 am - 8:25 am Breakfast at the Hotel
*If you are staying at the Conference Hotel, Breakfast is provided.
   
8:30 am – 9:00 am

Research and Practice Roundtables
Accounting - 0.6 CH

Behavioral, Cases, and Experimental
Archival, Analytical, and Theory
History, Teaching and Practice

   
9:30 am – 10:00 am

Concurrent Sessions

3.01: JFAR Update
Accounting - 0.6 CH

Speaker: Zabihollah Rezaee, The University of Memphis 

3.02: Marketplace: HyperQube Technologies Showcase

Speaker: Craig Stevenson, HyperQube Technologies

   
10:00 am – 10:15 am

Break

   
10:15 am – 11:45 am

Concurrent Sessions

4.01: Fraud and Whistleblowing Pressures
Behavioral Ethics - 1.8 CH

Moderator: Julia Davidyan, Nova Southeastern University 

How Stock Options Influence People to Whistleblow
Joseph M. Wall, Marquette University
Andrea Scheetz, Georgia Southern University
Discussant: Jesus Rodolfo Jimenez Andrade, Texas A&M University- San Antonio 

Monkey See, Monkey Do: The Effect of Peer Pressure and Affect on Budgetary Slack
Xin Geng, Berry College
Alyssa Ong, Pepperdine University
Arron Scott Fleming, West Virginia University
Discussant: Jodi Lynn Gissel McDowell, University of Wisconsin–Whitewater

The Slippery Slope of Fraud: A Special Case of Motivation Crowding
Timothy J. Fogarty, Case Western Reserve University
Jodi Lynn Gissel McDowell, University of Wisconsin–Whitewater
Joseph M. Wall, Marquette University
Discussant: Kristina Colleen Demek, University of South Florida


4.02: Teaching Cases II
Accounting - 1.8 CH

Moderator: Eileen Z. Taylor, North Carolina State University

Fresenius Medical Care: A Case Study on FCPA Enforcement
Devon Baranek, Rider University
Maria H. Sanchez, Rider University
Miller Energy Resources Inc. and KPMG
Mohamad Majdi Sahloul, American Accounting Academy

Southpeak School District Case A: “The School of Hard Bonds”
John Richard Kurpierz, York University
Kenneth Alan Smith, Central Washington University–Des Moines


4.03: Financial Issues and Controls
Accounting - 1.8 CH

Moderator: Donald Larry Crumbley, Texas A&M University - Corpus Christi

The Association between Fraudulent Financial Reporting and Internal Control Deficiencies
Benita Maria Gullkvist, Hanken School of Economics
Discussant: Yueh-Hung Chen, Tunghai University

The Prophets’ Weakness: An Empirical Approach to Analysts’ Responses to Unethical Bumps
Jesus Rodolfo Jimenez Andrade, Texas A&M University–San Antonio
Cuauhtemoc Luna Nevarez, Texas A&M University–San Antonio
Discussant: Benita Maria Gullkvist, Hanken School of Economics

Warning Bell on Financial Crisis: Market-Wide Information-Reporting Strategy from an Earnings Perspective
Yueh-Hung Chen, Tunghai University
Discussant: Jesus Rodolfo Jimenez Andrade, Texas A&M University–San Antonio

4.04: ATF Tour

   
11:50 pm – 12:35 pm

Lunch

   
12:30 pm – 1:25 pm

Craig Stevenson, HyperQube Technologies
Accounting - 0.8 CH

   
1:30 pm - 2:45 pm

Concurrent Sessions

5.01: Nonprofit Issues
Behavioral Ethics - 1.8 CH

Moderator: Andrea Scheetz, Georgia Southern University

An Investigation of the Reporting of Significant Diversions of Assets on Form 990
Andrea Scheetz, Georgia Southern University
William Brian Dowis, Georgia Southern University
Aaron Wilson, Ohio University
Discussant: Qianhua Ling, Marquette University

Take the Money and Run: Honest Donors Value Data Quality
Qianhua Ling, Marquette University
Joseph M. Wall, Marquette University
Discussant: Aaron Wilson, Ohio University
 

5.02: Analytical Examination I
Accounting - 1.8 CH

Moderator: Cynthia L. Krom, Franklin & Marshall College

An Exploration of Internal Controls and Their Impact on Employee Fraud in Small Businesses
Kent Lachney, Louisiana State University of Alexandria

Stymied Citizen Tipsters: How Those Closest to Red Flags are Prevented from Achieving Accountability
Kenneth Alan Smith, Central Washington University–Des Moines
John Richard Kurpierz, York University
Status Quo of Academic Education Related to Accounting Fraud and Internal Control
Mohamad Majdi Sahloul, American Accounting Academy

 

5.03: Fraud Scams, Approaches, and Predictors
Accounting - 1.8 CH

Moderator: Erlina Papakroni, Rowan University

A Different Approach to Detecting Fraud & Corruption: A Venn Diagram Fraud Model
Donald Larry Crumbley, Texas A&M University - Corpus Christi
Don Ariail, Kennesaw State University 
Discussant: Natalia Maksimovna Mintchik, University of Cincinnati

Values as Predictors of Fraud Attitudes: Insights from the Schwartz Theory of Basic Values on Causes of Accountant’s Misconduct
Natalia Maksimovna Mintchik, University of Cincinnati
Discussant: Donald Larry Crumbley, Texas A&M University - Corpus Christi

An Insider’s Look at the Rise of Nigerian 419 Scams
Richard G. Brody, The University of New Mexico
Sara Kern, Gonzaga University
Kehinde Ogunade, The University of New Mexico
Discussant: Oscar J. Harvin, Sam Houston State University

   
2:45 pm - 3:00 pm Break
   
3:00 pm - 4:30 pm

Concurrent Sessions

6.01: Research in Progress II
Accounting - 1.8 CH

Moderator: Madeline Domino, University of South Florida–Sarasota–Manatee

Evaluating the Forensic Accountants (FAs) Function Job as to Support Courts and Judges in Saudi Arabia (from Justice Point of View)
Mohammed A. Alzahrane, University of South Florida

Regulation of Forensic Accounting Profession in Australia: Professionalism Theory Perspective
Hashem Alshurafat, Hashemite University


6.02: Analytical Examination II
Accounting - 1.8 CH

Moderator: Marie Rice, West Virginia University

Fraud in Christian Non-Profit Organizations: The Devil Is in the Detail
Bonita Peterson Kramer, Montana State University - Bozeman

Donald Larry Crumbley, Texas A&M University - Corpus Christi
Michael A. Seda, Pfeiffer University

Empirical Investigation of Alternative Measures of Central Tend
William Black, University of North Georgia

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.

Copyright © 1998 - 2020 by American Accounting Association. All rights reserved.