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We gratefully acknowledge the KPMG Foundation for their generous support of the 2020 GNP Midyear Meeting

2020 Government and Nonprofit Section Midyear Meeting

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

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

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