Program

Thursday, March 4, 2021

9:45 am-9:55 am EST	Welcome Richard A. Riley, West Virginia University, FAS President

10:00 am-11:50 am EST	Workshop provided by NACVA Accounting-2.2 CH James DiGabriele, Montclair State University Brien Jones, Brien Jones, National Association of Certified Valuators and Analysts \| NACVA, Global Association of Certified Valuators and Analysts \| GACVA Richard A. Riley, West Virginia University

12:00 pm-12:50 pm EST	Lunch and Speaker: SEC Enforcement Update with the Division's Chief Accountant Accounting-1.0 CH Speaker: Matthew S. Jacques, Division of Enforcement, United States Securities and Exchange Commission

1:00 pm-1:50 pm EST	*Awards and Section/JFAR* Update**

2:00 pm-2:50 pm EST	Session 1 A Accounting- 1.0 CH Moderator: Melvin Arnaldo Lamboy-Ruiz, Georgia Southern University The Role of Funding on the Effectiveness of Medicaid Fraud Control Units Barbara Arel, The University of Vermont Suzanne Lowensohn, The University of Vermont Tammy R. Waymire, Middle Tennessee State University Discussant: Renee Flasher, The Pennsylvania State University Harrisburg Stealing from the Collection Plate: Exploring Embezzlement by Catholic Priests Robert Alexander Warren, Radford University Timothy J. Fogarty, Case Western Reserve University Discussant: Richard G. Brody, The University of New Mexico Session 1 B Accounting-1.0 CH Moderator: Alyssa Ong, Pepperdine University Auditors’ Cognitive Skills in Detecting Fraud Larry Joseph Barnes, University of Wisconsin–Whitewater Discussant: Xin Geng, Berry College Internal Audit and Third Party Bribery Marianne M. Rexer, Wilkes University Woojun Lee, Wilkes University Dawn M. Burdsall, St. Joseph University Discussant: Gaurav Gupta, The University of North Carolina at Wilmington Panel: Publishing: A Discussion with the JFAR Special Issue Editors Accounting-1.0 CH Moderator: Aaron Wilson, Ohio University Panelists: Zabi Rezaee, University of Memphis Scott Fleming, West Virginia University Cindy Durtschi, DePaul University Andrea Scheetz, Georgia Southern University Graham Gal, University of Massachusetts Amherst Eileen Taylor, North Carolina State University James DiGabriele, Montclair State University

3:00 pm- 3:50 pm EST	Session 2 A Accounting - 1.0 CH Moderator: Marie Rice, West Virginia University Executive Compensation and Financial Misreporting Erlina Papakroni, Rowan University Robert Davidson, Virginia Polytechnic Institute and State University Discussant: Julia Yuval Davidyan, Nova Southeastern University CEO Compensation and CEO Narcissism: What is More Likely to Impact Financial Statement Fraud? Jaime Lynn Grandstaff, Bradley University Discussant: Erlina Papakroni, Rowan University Session 2 B Accounting - 1.0 CH Moderator: Xin Geng, Berry College Can Auditors Detect Deceptive Emails in an Inquiry from Its Language Features? Chih-Chen Lee, Northern Illinois University Robert B. Welker, retired Discussant: Marianne Rexer, Wilkes University Cognitive Dissonance and Auditor Professional Skepticism Ruwan K. Adikaram, University of Minnesota Duluth Julia L. Higgs, Florida Atlantic University Discussant: Alyssa Ong, Pepperdine University

4:00 pm- 4:50 pm EST	Session 3 A Accounting - 1.0 CH Moderator: Ryan C. Knight, The University of New Mexico The Role of State and Local Government Auditors in the Fight Against Political Corruption Renee Flasher, The Pennsylvania State University Harrisburg Syrena Shirley, George Mason University James Higgins, LWG CPAs & Advisors Discussant: Melvin Arnaldo Lamboy-Ruiz, Georgia Southern University Violations of Timely Filing of Financial Disclosures: A Comparison Between States Renee Flasher, The Pennsylvania State University Harrisburg Mark J. Myring, Ball State University Chubo Peng, Wake Forest University Discussant: Amanda Sanseverino, Manhattan College Session 3 B Accounting - 1.0 CH Moderator: Scott Fleming, West Virginia University The Impact of Perceived Organizational Commitment and Fraud Beneficiary on Whistleblower Reporting Ruwan K. Adikaram, University of Minnesota Duluth Steve Perreault, Providence College James Wainberg, Florida Atlantic University Discussant: Joseph M. Wall, Marquette University An Investigation of Misreporting Choice, Team Membership, and Task Match on Whistleblowing Decisions Xin Geng, Berry College Alyssa Ong, Pepperdine University Discussant: Jared Koreff, Trinity University Panel: Practice: Using our Skills Beyond the Classroom 1 Accounting - 1.0 CH Moderator: Richard A. Riley, West Virginia University Panelists: James DiGabriele, Montclair State University Mark Nigrini West Virginia University Lynda Schwartz, University of Massachusetts Amherst

5:00 pm-5:30 pm EST	Chocolate Tasting & Happy Hour *This is a closed event.

Friday, March 5, 2021

10:00 am- 10:50 am EST	Session 4 A Accounting - 1.0 CH Moderator: Chen Zhao, West Virginia University The Determinants of Perceived Earnings Quality in Perspective of Theory of Planned Behavior and the Upper Echelon: Evidence from Japan Masumi Nakashima, Bunkyo Gakuin University Discussant: Chen Zhao, West Virginia University Identifying Financial Patterns of Money Laundering with Social Network Analysis: A Brazilian Case Study Rafael Sousa Lima, University of Brasilia André Luiz Marques Serrano, University of Brasilia Joshua Onome Imoniana, University of São Paulo César Medeiros Cupertino, University of Vale do Itajaí Discussant: Jaime Lynn Grandstaff, Bradley University Session 4 B Accounting - 1.0 CH Moderator: Renee Flasher, The Pennsylvania State University Harrisburg Fraud as a Systemic Phenomenon in the Kansas Bond Scandal of 1933 Louella J. Moore, Washburn University Discussant: Rafael Sousa Lima, University of Brasilia Can Fraud Examiners Save Athletes from Becoming Fraud Victims? Richard G. Brody, The University of New Mexico Gaurav Gupta, The University of North Carolina at Wilmington Ryan C. Knight, The University of New Mexico Discussant: Robert Warren, Radford University Panel: Practice: Using our Skills Beyond the Classroom 2 Accounting- 1.0 CH Moderator: Joseph Wall, Marquette University Panelists: Thomas Buckhoff, Georgia Southern University Kelly Richmond Pope, DePaul University Les Heitger, Missouri State

11:00 am-11:50 am EST	Session 5 A Accounting - 1.0 CH Moderator: Larry Joseph Barnes, University of Wisconsin–Platteville Biases in Decision Making and their Influence on Fraud Examiners Richard G. Brody, The University of New Mexico Gaurav Gupta, The University of North Carolina at Wilmington Michael Bret Hood, 21st Century Learning and Consulting Discussant: Chih-Chen Lee, Northern Illinois University U.S. Political Alignment and Corporate Fraud Adriana S. Cordis, Winthrop University Discussant: Gaurav Gupta, The University of North Carolina at Wilmington Session 5 B Accounting - 1.0 CH Moderator: Andrea Scheetz, Georgia Southern University Critical Audit Matters: Preliminary Evidence From S&P 500 Companies Tina X. Wang, The University of Texas Discussant: Nitin Bhojraj, DePaul University Spillover Effects of Management’s Response to Fraud Marie Rice, West Virginia University Darin K. Holderness, West Virginia University Michael John Majerczyk, Georgia State University Discussant: Ruwan Adikaram, University of Minnesota Duluth Panel: Teaching Strategies: Addressing the Changing Environment in the Classroom Accounting-1.0 CH Moderator: Matt Sarji, Virginia Commonwealth University Panelists: Alisa Brink, Virginia Commonwealth University Ann Dzuranin, Northern Illinois University Bill Pasewark, Texas Tech University

12:00 pm-12:50 pm EST	Lunch and Speaker: The Business Valuation and Financial Forensics Landscape—A Bird’s Eye View from Practice Accounting-1.0 CH Speaker: Brien Jones, National Association of Certified Valuators and Analysts \| NACVA, Global Association of Certified Valuators and Analysts \| GACVA

1:00 pm- 1:50 pm EST	Session 6 A Accounting - 1.0 CH Moderator: Joanne Winfield, Sheffield Hallam University The Tic-Tac-Toe Method of Document Examination: Concentrating on the “Forensic” More Than the “Accounting” Nitin Bhojraj, DePaul University Two Truths and a Lie: An Introductory Class Activity to Learn about Deception Detection Julia Yuval Davidyan, Nova Southeastern University Brian Huels, University of Wisconsin–Whitewater Jodi Lynn Gissel McDowell, University of Wisconsin–Whitewater Session 6 B Moderator: Darin K. Holderness, West Virginia University Experimental Research Discussion (informal) Panel: Research: Emerging Trends in Covid-19 Fraud Accounting-1.0 CH Moderator: Andi McNeal, Association of Certified Fraud Examiners Panelists: Gene Cahill, Grant Thornton Tom Caulfield, Former Assistant Inspector General for Investigation at the Special Inspector General for Pandemic Recovery Alexandra Sagaro, Raymond James Financial

2:00 pm-2:50 pm EST	Session 7 A Accounting - 1.0 CH Moderator: Andrea Scheetz, Georgia Southern University Do No Harm: Whistleblowing on Medicare Fraud Melvin Arnaldo Lamboy-Ruiz, Georgia Southern University Britton A. McKay, Georgia Southern University Andrea Scheetz, Georgia Southern University Discussant: Ruwan Adikaram, University of Minnesota Duluth Restricted Stock is on the Rise: What Does this Mean for Whistleblowing? Andrea Scheetz, Georgia Southern University Joseph M. Wall, Marquette University Aaron Wilson, Ohio University Discussant: Marie Rice, West Virginia University Session 7 B Moderator: Ronald J. Daigle, Sam Houston State University Archival Research Discussion (informal) Panel: Teaching Strategies: Online and Hybrid Teaching During a Pandemic Accounting-1.0 CH Moderator: Willian Black, University of North Georgia Panelists: Lisa M. Victoravich, University of Denver Elizabeth Almer, Portland State University Sara Kern, Gonzaga University

3:00 pm-3:50 pm EST	Session 8 A Accounting - 1.0 CH Moderator: Maysa Basoudan, Case Western Reserve University Fraud Education Literature Review Mohamad Majdi Sahloul, American Accounting Academy Laila Morad, American Accounting Academy UK HE Expert Witness and Cross Examination Assessment Joanne Winfield, Sheffield Hallam University Session 8 B Moderator: Jodi Lynn Gissel McDowell, University of Wisconsin-Whitewater Teaching Research Discussion (informal) Panel: Research: Government Agencies Discuss White Collar Crime Trends Accounting-1.0 CH Moderator: Richard A. Riley, West Virginia University Panelists: Paul Pashkoff, U.S. Securities and Exchange Commission Division of Enforcement Joan O'Dowd, Bureau of Investigation - Atlanta Division Michael Hanley, Bureau of Alcohol, Tobacco, Firearms and Explosives

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.