Program | American Accounting Association

Preliminary Program

Friday, March 6, 2020

7:30 am - 8:00 am	Breakfast
8:00 am - 8:30 am	Welcome and Opening Remarks Speakers: Paul A. Pavlou, University of Houston Dan Neely, University of Wisconsin-Milwaukee Nancy Feng, Suffolk University Vaughan Radcliffe, Western University and Editor of JOGNA
8:30 am – 9:15 am	Overview of the Public Sector Speaker: Susan Warren, KPMG
9:15 am - 10:30 am	GASB Update Speaker: Dean Mead, GASB
10:30 am – 10:45 am	Break
10:45 am – 12:00 pm	The Future of Governmental and Not-For-Profit Accounting Research Speakers: Erica Harris, Florida International University Linda M. Parsons, University of Alabama Alfred Yebba, Binghamton University Dean Mead, GASB Terry Patton, Midwestern State University Dana Forgione, University of Texas at San Antonio
12:00 pm - 1:30 pm	Lunch Speaker: Edward M. Emmett
1:30 pm - 2:15 pm	Budgeting and Planning Issues Around Natural Disasters Speaker: William (Bill) Jackson, Harris County Budget Officer
2:15 pm - 3:15 pm	Nonprofit Speaker: Laurie Gutierrez, Blazek & Vetterling Healthcare Speaker: Beth Colle, EY
3:15 pm - 3:30 pm	Break
3:30 pm - 4:30 pm	Experiential and Service Learning Panelists: Saleha Khumawala, The University of Houston Rebecca Bloch, Fairfield University
5:15 pm - 5:45 pm	Reception

6:00 pm - 8:30 pm	Offsite Dinner at Carrabba's- The Original on Kirby * RSVP required
Saturday, March 7, 2020

7:00 am - 7:55 am	Breakfast/Roundtable Session Benchmark Ratio Analysis Using One’s Own College: A Service-Learning Project for the Governmental and Not-For-Profit Accounting Course Mary Michel, Manhattan College Capital Structure and Performance Implications of Special-Purpose Governments Judith Hermis, Naval Postgraduate School Robert J. Eger, Naval Postgraduate School Client Earnings as a Determinant of Efficiency in Service Delivery: A Longitudinal Assessment of the State-Federal Vocational Rehabilitation Royce D. Burnett, Old Dominion University Bryan O. Gere, University of Maryland Eastern Shore Assyad Al-Wreikat,, Frostburg State University Akaaboune Ouadie, Sam Houston State University Disclosure of Tax Abatement Programs Following GASB Statement No. 77: An Exploratory Analysis of the Impact on Revenues Amy Foshee Holmes, Trinity University Mary Fischer, The University of Texas at Tyler Goliath Kids Don’t Cry: A Case Study in Not-For-Profit Governance Kimberly Jane Tribou, McMurry University Quantitative Analysis of Fraud in the Charity Sector Saffet Aras Uygur, Royal Holloway, University of London Christopher John Napier, Royal Holloway, University of London The Association between the Government’s Improved Technological Reporting Capabilities, Increased Criminal Bankruptcy Tax Fraud Allegations and Outdated Accounting Education Cynthia Lloyd, University of Houston–Downtown
8:00 am - 9:30 am	Concurrent Sessions 1.01: Nonprofit Performance Moderator: Dana A. Forgione, The University of Texas at San Antonio Incentivizing Charitable Contributions: Evidence from Donor Advised Fund Sponsoring Organizations and Private Foundations James Brushwood, Colorado State University Paul Mason, Baylor University Paul Anthony Wong, University of California, Davis Discussant: Michael P. Carniol, Rutgers, The State University of New Jersey Mission Metrics: Reexamining the Relation between Performance, Contributions, and Executive Compensation Erica Harris, Florida International University Daniel Gordon Neely, University of Wisconsin–Milwaukee Linda M. Parsons, The University of Alabama Discussant: Gregory D. Saxton, York University The Determinants and Consequences of Outsourcing by Nonprofit Organizations Gregory D. Saxton, York University Daniel Gordon Neely, University of Wisconsin–Milwaukee Discussant: Erica Harris, Florida International University 1.02: Governmental Auditing Moderator: Arthur Allen, University of Nebraska–Lincoln Attestation, Upcharges, and Nonassurance Services: An Empirical Review of Assurance Pricing around Government Organization Form in a Municipal Audit Market Alfred Yebba, Binghamton University, SUNY Randal J. Elder, The University of North Carolina at Greensboro Ayalew A. Lulseged, The University of North Carolina at Greensboro Discussant: Angela K. Gore, The George Washington University Do Single Audits Matter? An Investigation into the Financial Implications of Reporting Internal Control Weaknesses in a City’s Audit Report Amanda Peterson, East Carolina University Rebecca Bloch, Fairfield University Gary Kleinman, Montclair State University Discussant: Alfred Yebba, Binghamton University, SUNY Pulling at the Boundaries: Boundary Work and the Auditing of Government Advertising in Ontario Paul Andon, UNSW Sydney Clinton Free, UNSW Sydney Vaughan S. Radcliffe, Western University Mitchell Stein, Western University Discussant: Robert J. Eger, Naval Postgraduate School
9:45 am - 11:15 am	Concurrent Sessions 2.01: Nonprofit Auditing Moderator: Tom Van Caneghem, KU Leuven Are Federal Grant Recipients Accountable for their Use of Taxpayer Dollars? Evidence from the 2014 Uniform Guidance Implementation Bethany Brumley, University of Illinois at Urbana-Champaign Anne Margaret Thompson, University of Illinois at Urbana-Champaign Oktay Urcan, University of Illinois at Urbana-Champaign Discussant: Paul Anthony Wong, University of California, Davis Call Me Maybe? An Experimental Analysis of Donor Backlash to Voluntary Nonprofit Fraud Disclosure Julie Mercado, The University of Alabama Jonathan Kugel, Georgia Institute of Technology Discussant: Dara M. Marshall, Texas A&M University–Central Texas-Killeen The Value of Mandatory Audit: Causal Evidence from Nonprofits Yoon-Jung Choi, Syracuse University Jun Cai, Syracuse University Discussant: Claire Jinqiu Yan, Rutgers, The State University of New Jersey, Newark and New Brunswick 2.02: Regulation Moderator: Kimberly Jane Tribou, Texas Tech University Diversity of Stakeholder Participation: Examining Yellow Book Standards Renee Flasher, The Pennsylvania State University Harrisburg Michelle Lau, Brock University Dara M. Marshall, Texas A&M University–Central Texas Discussant: Mary Fischer, The University of Texas at Tyler Effectiveness of State Balanced Budget Requirements Revisited Sharon Kioko, University of Washington Michelle Lofton, The University of Georgia Discussant: Yoon-Jung Choi, Syracuse University Separation in the Municipal Debt Market: Evidence from GASB 34 William R. Baber, Georgetown University Amanda W. Beck, Georgia State University Allison Koester, Georgetown University Discussant: Arthur Allen, University of Nebraska-Lincoln
11:15 am - 11:30 am	Break
11:30 am - 1:00 pm	Concurrent Sessions 3.01: Accounting Choice in Nonprofits and Government Moderator: Bethany Brumley, University of Illinois at Urbana- Champaign Accruals Management to Avoid the Current Ratio Falling Below One—An Empirical Analysis Among Non-Profit Lode Lancksweerdt, KU Leuven Tom Van Caneghem, KU Leuven Anne-Mie Reheul, KU Leuven Discussant: Bethany Brumley, University of Illinois at Urbana-Champaign Are Hurricanes Extraordinary or Simply Special? Determinants and Consequences of Nonrecurring Items in the Government Setting Xiangpei Chen, George Washington University Angela K. Gore, George Washington University James Potepa, George Washington University Discussant: Linda M. Parsons, The University of Alabama Capital Asset Accounting Policies Under GASB Statement No. 34: Characteristics and Implications Claire Jinqiu Yan, Rutgers, The State University of New Jersey, Newark and New Brunswick Ryan Patrick McDonough, Rutgers, The State University of New Jersey, Newark and New Brunswick Discussant: Amanda W. Beck, Georgia State University 3.02: Governance, Healthcare, and Education Moderator: Dara M. Marshall, Texas A&M University–Central Texas Board Chair CEO Relation, Board Chair Characteristics, and Nonprofit Executive Compensation Nancy Chun Feng, Suffolk University Xiaoting Hao, University of Wisconsin–Milwaukee Daniel Gordon Neely, University of Wisconsin–Milwaukee Discussant: Amy Foshee Holmes, Trinity University Identifying Healthcare Cost Drivers in Palestine Rabeh Marrar, An-Najah National University Samer Jabr, Palestinian Ministry of Health Rula Ghandour, Birzeit University Niveen M. E. Abu-Rmeileh, Birzeit University Dana A. Forgione, The University of Texas at San Antonio Mustafa (Mike) Z. Younis, Jackson State University Discussant: Linda Ragland, University of New Hampshire Us versus Us and Them versus Them Staci A. Kenno, Brock University Barbara Sainty, Brock University Discussant: Jared Koreff, Trinity University
1:00 pm	Box Lunch (Grab-and-Go)

1:00 pm	Executive Committee Meeting

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

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