Program

Saturday, October 23, 2021

8:00 am - 9:00 am	Breakfast

9:00 am - 10:15 am	Plenary - Equity and Inclusion, Sharing the Vision Behavioral Ethics - 1.5 CH Welcome Kirsten Cook,Texas Tech University Moderator: Craig Sisneros, Oklahoma State University Speaker: Matt Anderson, AAA Interim Director–Focusing on Diversity, Equity and Inclusion, Michigan State University

10:15 am - 10:30 am	Break

10:30 am - 12:00 pm	Concurrent Sessions 1.01: Experiences and Portrayals of Accountants from Underrepresented Groups Behavioral Ethics - 1.5 CH Moderator: Theresa Hammond, San Francisco State University A Content Analysis of the Portrayal of Underrepresented Minorities in Principles of Accounting Textbooks Sydnee Manley, Providence College LaToya Louise Flint, The University of Mississippi Chevonne Alston, Governors State University Impact of Social Networks for Black Professionals on Obtaining Challenging Assignments R. Mithu Dey, Howard University Lucy Lim, Howard University Life Experiences of a Black Accounting Faculty Member. Mark C. Dawkins, University of North Florida 1.02: Traditional Accounting Topics Accounting - 1.8 CH Moderator: Hanyong Chung, Southern Connecticut State University Asymmetric Cost Behavior and Operating Strategy in the Airline Industry Zhimin Jimmy Yu, University of Houston–Downtown Mark C. Anderson, University of Calgary Strength in Numbers: Politician Stock Ownership and Corporate Tax Benefits Michelle Harding, Virginia Polytechnic Institute and State University Jonghwan Kim, Yonsei University KwangJoo Koo, Kyungpook National University Michael Thomas Paz, Cornell University The Causal Effect of Unionization on Firms’ Earnings Management: Evidence from the Regression Discontinuity Design Guoyu Lin, Clarkson University The Effect of Product Market Competition on Mandatory Disclosure Deficiency Strategy Hanyong Chung, Southern Connecticut State University

12:00 p.m. - 1:30 p.m.	Lunch Speaker Introduction: Lauren Rukasuwan, Texas Tech University The Forward Facing Profession Wendy Lewis, KPMG Best Paper Award Presentation: Kirsten Cook, Texas Tech University

1:30 pm - 3:00 pm	Concurrent Sessions 2.01: Opening Accounting: Expanding Research Topics, Perspectives, and Methods Accounting - 1.8 CH Moderator: Stacy Chavez, Loyola University Maryland The Business of Incarceration in the United States Joanna L. Garcia, John Carroll University Mariah Webinger, John Carroll University Feminist Accountability and its Role in Overcoming Gender-based Oppressions: An Exploration into the Time’s Up Organization as a Social Movement toward Eliminating Sexual Harassment in the Workplace Andrea M. Romi, Texas Tech University Stacy L. Chavez, Loyola University Maryland Robin W. Roberts, University of Central Florida Psychological Resources That Help Women Accountants Flourish: Exploring the Relationships between Organisational Practices, Psychological Resources, and Organizational Outcomes Alessandro Ghio, Université Laval Carly Moulang, Monash University 2.02: Board Diversity Issues Accounting - 1.8 CH Moderator: Nadra Pencle, Ball State University Board Diversity and Fraud: Can a Diverse Board Mitigate Fraud? Robbie Bishop-Monroe, Loyola University Maryland Sylvester Makoko, Birmingham Southern College Sarah Walker, Creighton University Bobby Waldrup, Loyola University Maryland Board Networks and Audit Quality. Youngbin Kim, Western Connecticut State University Jaeseong Lim, Coastal Carolina University Juan Qin, SUNY College at Oneonta Senior Leadership over Financial Reporting: Does Female Representation on the Board Impact the Association between Executive Gender and Reporting Failures? Adrienne C. Rhodes, The University of Iowa Daniel Russomanno, The University of Arizona

3:00 pm - 3:15 pm	Break

3:15 pm - 4:30 pm	The Importance of Racial Diversity to Tax Behavioral Ethics - 1.5 CH Introduction Jean Wells, Howard University Speaker: Dorothy A. Brown, Emory University For far too long tax law has been considered to be colorblind. After all our tax laws generally do not explicitly mention race. But as I demonstrate in The Whiteness of Wealth, the absence of race being mentioned does not negate the reality that black Americans are more likely to pay higher taxes than their white peers. The journey behind the scenes to produce my two decades of research will be the focus of my keynote along with a call to arms for others to make similar breakthroughs in their particular tax and accounting fields.

4:30 pm - 4:45 pm	Break

4:45 pm - 5:45 pm	How Does Inclusion Fit within DRs and CRs? Using Media to Naturally Encourage Diversity, Equity, and Inclusion Conversations Related to Accounting Behavioral Ethics - 1.2 CH Panelists: Susan R. Cockrell, Austin Peay State University Sidney Askew, Borough of Manhattan Community College Karen Osterheld, American Accounting Association

6:00 pm - 7:00 pm	Reception

Sunday, October 24, 2021

8:00 am - 9:00 am	Breakfast

9:00 am - 10:30 am	Doctoral Student Presentations Auditing - 1.2 CH Moderator: Ranier Robinson, Providence College Auditors’ CFE Designation and Its Impact on Financial Reporting Quality and Internal Control Weaknesses Larry Joseph Barnes, University of Wisconsin–Platteville The Effect of Media Sensationalism and Audit Firm Responses on Audit Firm Reputation LaToya Louise Flint, The University of Mississippi Examining the Career Progression of Black Public Accountants: A Redesigned System of Exclusion in the U.S. Lauren Rukasuwan, Texas Tech University

10:30 am - 10:45 am	Break

10:45 am - 12:15 pm	Concurrent Sessions 3.01: Removing Barriers to Job Satisfaction and Success Accounting - 1.8 CH Moderator: Christiana Antwi-Obimpeh, The University of Texas at San Antonio Examining the Relationship between Sexual Orientation/Gender Identity Policies and Employee Job Satisfaction in Public Accounting Firms Michael Scott Lail, Wingate University/University of Northwestern Ohio Certified Public Accountant Exam Change—Implications for the Triumvirate Lydia N. Didia, Jackson State University Renee Flasher, The Pennsylvania State University Harrisburg Justyna Skomra, The Pennsylvania State University Behrend CPA Exam Performance and Environmental and Other Opportunity Factors Arya Espahbodi, Bard High School Early College Baltimore Linda Espahbodi, Inspiring Accounting Talent for a Sustainable Society Reza Espahbodi, Christopher Newport University Rosemary Walker, Washburn University G. Thomas White, College of William and Mary 3.02: Auditing Issues Auditing - 1.8 CH Moderator: Marlissa Phillips, Clark Atlanta University Auditor Gender and Conditional Conservatism Henri Akono, The University of Maine Khondkar E. Karim, University of Massachusetts Lowell Anqi Tao, University of Massachusetts Lowell Critical Audit Matters: Archival Evidence from S&P 500 Firms Tina X. Wang, The University of Texas The Auditor-Valuation Specialist Coopetitive Alliance in the Fair Value Audit of Complex Financial Instruments Dereck D. Barr-Pulliam, University of Louisville Jennifer R. Joe, University of Delaware Stephani A. Mason, DePaul University Kerri-Ann Sanderson, Bentley University

12:15 pm - 1:30 pm	Business Meeting: How Will We Serve You?

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 Internet Based

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.