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2021 Diversity Section Meeting

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.

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