| Friday, February 26, 2021 | | | | | 11:00 am-12:50 pm | GASB Update Welcome and Introductions
Robert Eger, Naval Post Graduate School Speaker: Dean Mead, Governmental Accounting Standards Board | | | | | 1:00 pm-2:30 pm | 1.01 Nonprofit Research 1
Accounting - 1.8 CH
Moderator: Erica Harris, Florida International University The Relation between Governance, Endowment Holdings, and Donations in Nonprofit Organizations
Mina Pizzini, Texas State University
Mikhail Sterin, Texas State University
Discussant: Frederick Udochi, Temple University The Effect of Network Participation on Nonprofit Performance
Frederick Udochi, Temple University
Steven Balsam, Temple University
Discussant: Mina Pizzini, Texas State University The Effect of State Minimum Wage Increases on Nonprofit Organizations
Steven Balsam, Temple University
Connie Xiangdong Mao, Temple University
Min Xu, Temple University
Jack Zhang, Temple University
Discussant: Amanda W. Beck, Georgia State University Fairness of Not-for-Profit Managers’ Accounting Choice
Anubhav Gupta, National University of Singapore
David Matkin, Brigham Young University
Discussant: Jack Zhang, Temple University
1.02 Government Research 1
Accounting - 1.8 CH
Moderator: Robert Eger, Naval Postgraduate School
Organizational Identity, Fixed Contract, and Financial Performance in Local Governments: Theory
and Evidence
Makoto Kuroki, Yokohama City University
Toshiaki Wakabayashi, Sophia University
Discussant: Syrena Shirley, George Mason University State Tax Abatement Disclosures: Lessons Learned Since GASB 77 Implementation
Amy Foshee Holmes, Trinity University
Mary Fischer, The University of Texas at Tyler
Discussant: Suzanne Lowensohn, The University of Vermont The Effects of Federal Government Monetary Policy on Firm’s Financial Distress
E. Jin Lee, Florida International University
Discussant: Moon-Kyung Cho, Texas A&M International University Federal Government Financial Reporting
Ryan McDonough, Rutgers, The State University of New Jersey
J. Donald Warren, Jr. Lamar University
Discussant:Andrew J. McLelland, Auburn University
| | | | | 3:00 pm-4:10 pm | 2.01 GNP Case Studies
Accounting - 1.4 CH
Moderator: Robert Eger, Naval Postgraduate School Government and Nonprofit Accounting: A Human Capital Ecosystem Analysis
Renee Flasher, The Pennsylvania State University Harrisburg
Lydia N. Didia, Jackson State University
Justyna Skomra, The Pennsylvania State University Erie
Discussant: Kimberly Jane Tribou, McMurry University Audit Case Study in Data Analytics
Kimberly Jane Tribou, McMurry University
Discussant: Marie Archambault, Marshall University Publish or Perish: A Case of Not-for-Profit Issues
Marie Archambault, Marshall University
Tom Norton, Marshall University
Jeffrey J. Archambault, Marshall University
Discussant: Lydia N. Didia, Jackson State University
2.02 Nonprofit Research 2
Accounting - 1.4 CH
Moderator: Erica Harris, Florida International University Program Ratio Bias
Michael P. Carniol, Rutgers, The State University of New Jersey
Kyungha Lee, Rutgers, The State University of New Jersey
Discussant: Chevonne Alston, Governors State University Do Donors Value Volunteer Commitment in Assessing Nonprofit Effectiveness?
Amanda W. Beck, Georgia State University
Sarah Ann Garven, Middle Tennessee State University
Michelle Yetman, University of California, Davis
Discussant: Laurie Corradino, Colorado State University Pueblo Low Quality IRS Form 990 Efficiency Information of Financially Supported Nonprofits
Arthur Allen, University of Nebraska–Lincoln
Laurie Corradino, Colorado State University Pueblo
Brian P. McAllister, University of Colorado Colorado Springs
Discussant: Claire Jinqiu Yan, Rutgers, The State University of New Jersey, Newark and New Brunswick | | | | 4:20 pm-5:30 pm | 3.01 GNP Auditing
Accounting - 1.4 CH
Moderator: Erica Harris, Florida International University 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: Nitin Bhojraj, DePaul University Charter Schools: How Does Organizational Quality Differ between For-Profit and Non-Profit
Organizational Forms?
Chevonne Alston, Governors State University
Discussant: Michael P. Carniol, Rutgers, The State University of New Jersey Audit Report Timeliness of the Fifty States: An Examination of Component Units and Prior-Period
Adjustments
Andrew J. McLelland, Auburn University
Discussant: Renee Flasher, The Pennsylvania State University Harrisburg
| | Saturday, February 27, 2021 | | | | 11:00 am-12:30 pm | 4.01 International GNP Research
Accounting - 1.8 CH
Moderator: Erica Harris, Florida International University The Effect of Nonprofit Governance on Tax-Motivated Expense Allocation
Hiroki Natsuyoshi, Yokohama City University
Makoto Kuroki, Yokohama City University
Discussant: Brian P. McAllister, University of Colorado Colorado Springs Accounting for Old and New Duality: China’s Long March to Communism
Chao Ren, Monash University
Discussant: Tom Norton, Marshall University The Usefulness of Accrual-Based Surpluses in the Canadian Public Sector
Shadi Farshadfar, Ryerson University
Thomas Schneider, Ryerson University
Kathryn Bewley, Ryerson University
Discussant: Makoto Kuroki, Yokohama City University Integrity and Public Enterprise Performance: Evidence from South Korea
Moon-Kyung Cho, Texas A&M International University
Ho-Young Lee, Yonsei University
Inkyung Yoon, Yonsei University
Discussant: Thomas Schneider, Ryerson University | | | | | 11:20 am-12:30 pm | 5.01 GNP Healthcare Research
Accounting - 1.4 CH
Moderator: Robert Eger, Naval Postgraduate School 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: Jared Koreff, Trinity University Data Analytics (Ab)use in Healthcare Fraud Audits
Jared Koreff, Trinity University
Martin Michael Weisner, The University of Melbourne
Steve G. Sutton, Norwegian School of Economics
Discussant: Benedikt Markus Quosigk, Kennesaw State University Liquidity and Availability of Resources of Not-for-Profit Healthcare Systems: The Implementation
of ASU 2016-14
Benedikt Markus Quosigk, Kennesaw State University
Michele McGowan, King’s College
Discussant: Tammy R. Waymire, Middle Tennessee State University | | | | 12:40 pm-1:40 pm | Business 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 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.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 |
