Program | American Accounting Association

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Thursday, March 18, 2021

8:30 am-10:00 am CDT	1.01 Accounting, Behavior, and Organizations Accounting - 1.8 CH Moderator: Mohamed A Elbannan, Minnesota State University - Moorhead The Potential for Biases in Resolving Loan Problems. Matias Sokolowski, University of New Mexico Richard G. Brody, University of New Mexico Reilly White, University of New Mexico Debits, credits, and yoga, oh my! Mindfulness and the anxious accountant. Linda Ann Bressler, Southeastern Oklahoma State University Diana Pence, University of Houston-Downtown Martin Bressler, Southeastern Oklahoma State University 1.02 Financial Accounting and Reporting Accounting - 1.8 CH Moderator: Deonette J Lambert, University of Oklahoma Analyst Following and R&D Investment: Evidence from Reg FD. Jiao Li, Texas Tech University Tao Ma, Texas Tech University A Safe Haven for Retail Investors: The Influence of Passive Institutional Ownership on Analyst Optimism. Jingxin Hu, Syracuse University Bank Stress Tests and Accounting Discretion. Dimitrios Gounopoulos, University of Bath Nikolaos Papanikolaou, Newcastle University Constantine Zopounidis, Technical University of Crete CEO Deception Evidence By Financial Reporting. Jose Vega, Stephen F. Austin State University Mary Fischer, University of Texas at Tyler Dennis M Lopez, University of Texas-San Antonio

10:00 am-10:15am CDT	Thursday Morning Break

10:15 am-11:45 am CDT	2.01 Miscellaneous Accounting Topics Accounting - 1.8 CH Moderator: Tianpei Li, Florida Atlantic University AI Algorithmic Pathways Depicting Norms of Governance Representing Rule of Law, Control of Corruption and Democracy Impact on Earnings Management. Fuzhao Zhou, State University of New York College at Brockport Do Board Interlocks Deter Sound Internal Controls. Lucy Uche Diala, California State University, Fresno The Influence of Corporate Social Responsibility on Firm Buybacks. Lois Mahoney, Eastern Michigan University Danield Brickner, Eastern Michigan University William LaGore, Eastern Michigan University 2.02 Student Track: Accounting and COVID-19 Accounting - 1.8 CH Moderator: Mary Fischer, University of Texas at Tyler Financial Accounting Reporting: Covid-19 Effects. Rachel Pieper, The University of Texas at Tyler How Do Firms Learn? Evidence from Corporate Cash Holdings During Covid-19 Pandemic. Bishal BC, Grand Valley State University - Grand Rapids Thuy Simpson, Grand Valley State University The Coronavirus and Accounting Implications. Allison Guevara, Texas A&M University- Central Texas Oil and Gas Financial Reporting: Covid 19 Impact. David Frank, The University of Texas at Tyler

11:45 Am-1:00 pm CDT	Thursday Lunch

1:00 pm-2:30 pm CDT	3.01 Panel: Teaching During COVID-19 and Beyond Accounting – 1.8 CH Moderator: Nikki Shoemaker, Stephen F. Austin State University An Experiential Diary of the Change to Teaching Accounting Online During Covid-19. Pamela Baker, Texas Woman's University Exploring Testing Options in a COVID Environment and Beyond. Kelly G Noe, Stephen F. Austin State University Stephanie Ross, Stephen F. Austin State University Nikki Shoemaker, Stephen F. Austin State University Marie Kelly, Stephen F. Austin State University 3.02 Student Track: Accounting Issues Accounting – 1.8 CH Moderator: Mary Fischer, University of Texas at Tyler Automation and Its Affect on Accounting Professions. Stephen Gaspard, student Evolving Accounting Education for the CPA Evolution. Marianne M Rexer, Wilkes University Financial Restatements: Audit Issues and Reasons for Change 1995—2020. David K. Shamburger, The University of Texas at Tyler The Use of Batching to Reduce Fraud. Chad Grimes, Texas A&M University- Central Texas Lamar Brooks, Texas A&M University- Central Texas Manoj Khadka, Texas A&M University- Central Texas Amanda J Koiner, Texas A&M University- Central Texas Forensic Accountants: Evolution, Services and Contributions. Elvia Torres, The University of Texas at Tyler

2:30 pm- 2:45 pm CDT	Thursday Afternoon Break

2:45 pm- 4:15 pm CDT	4.01 Management Accounting Accounting – 1.8 CH Moderator: Jiahui Lu, West Virginia University Executive Equity Compensation and Corporate Disclosure: Do Managers Protect their Compensation Payout? Marina Y. Ruseva, Lamar University Emrah Ekici, University of Wisconsin-Eau Claire Piercing the Echo Chamber: The Effect of a Strategy Map on Decisions to Share Knowledge. Brian Knox, Boise State University The role of empathy in in-person budget reporting behavior prior to COVID-19 versus remote budget reporting behavior during COVID-19. Heba Yousef M. Abdel-Rahim, University of Toledo Jeremy Lill, University of Kansas To Tell or Not To Tell: The Incentive Effects of Disclosing Employer Assessments. Alexandra Lilge, Leibniz Universitat Hannover Abhi Ramchandani, The University of Texas at Austin 4.02 Financial Accounting and Reporting: Earnings Accounting – 1.8 CH Moderator: Danielle Lazerson, San Jose State University Accruals Quality, Shocks to Expected Volatility, and Investor Response to Earnings News. Carlo D'Augusta, Middle Tennessee State University Annalisa Prencipe, Bocconi University Audit Quality, Earnings Management and Cost of Equity Capital: Evidence from a Developing Market. Ben Le, University of Tennessee at Martin Paula H. Moore, University of Tennessee at Martin CFO Career Prospects and Earnings Quality. Dimitrios Gounopoulos, University of Bath Giorgos Loukopoulos, Open University Panagiotis Loukopoulos, Strathclyde University Yu Zhang, University of Bath The Feedback Effect of Social Media on Corporate Investment: Evidence from Twitter Presence and Engagement. Atul Singh, Ball State University Vicki Wei Tang, Georgetown University

Friday, March 19, 2021

8:30 am- 10:00 am CDT	5.01 Taxation Accounting – 1.8 CH Moderator: Ashley Phillips, University of Central Arkansas Do Firms Change Their Tax Avoidance After the Tax Cuts and Jobs Act of 2017? Tao Zeng, Wilfrid Laurier University Yan Jin, University of Central Oklahoma Discussant: Chenyong Liu, Texas Tech University Auditor Identity Disclosure and Corporate Tax Avoidance. Chenyong Liu, Texas Tech University George Ryan Huston, Texas Tech University Discussant: Yan Jin, University of Central Oklahoma Firm’s Geographic Location and Tax Avoidance: Urban Versus Non-urban firms. Fuzhao Zhou, State University of New York College at Brockport Yun Ke, University of Texas-El Paso Discussant: Fuzhao Zhou, State University of New York College at Brockport The Effects of State Ownership and Tax Rate Cuts on Accounting Conservatism: An Emerging Market's Evidence. Ben Le, University of Tennessee at Martin Paula H. Moore, University of Tennessee at Martin Discussant: Mohammed Alhossini, Mr 5.02 Financial Accounting and Reporting 2 Accounting – 1.8 CH Moderator: Kelly Ha, The University of Oklahoma Impact of Investor Relations on M&A Outcomes Henry George Kirn, Oklahoma State University Non-GAAP Disclosure and Classification Shifting Kelly Ha, The University of Oklahoma Radiation Induced Cancers, a Potential Liability of U.S. Air Carriers Sarah Shonka McCoy, The University of New Mexico The Influence of Operating Leases on Debt Contracting Douglas O. Cook, The University of Alabama Robert Kieschnick, The University of Texas at Dallas Rabih Moussawi, Villanova University

10:00 am-10:15 am CDT	Friday Morning Break

10:15 am-11:45 am CDT	6.01 Accounting, Behavior, and Organizations: Auditing Accounting – 1.8 CH Moderator: Chenyong Liu, Texas Tech University An Exploratory Study of the Role of Competitiveness in Auditor Whistleblowing. CHRISTIE Comunale, Stony Brook University Thomas R Sexton, Stony Brook University Stephen C Gara, Drake University Auditing from Home: The Impact of the COVID-19 Pandemic on the Audit and Perceptions of Auditor Skepticism. Jaya Ryan, Trinity University Matthew Shea, Trinity University Ashley W Douglass, Trinity University Amy Foshee Holmes, Trinity University Audit Judgements and their Recent Impact on Audit Engagements. Garrett Thibodeaux, Graduate Student Impacts of Information Sharing and Communication between the Internal Audit Function and the Audit Committee on Internal Audit Effectiveness. Moon-Kyung Cho, Texas A&M International University Yusun Jung, Texas A&M University-Texarkana 6.02 Financial Accounting and Reporting 3 Accounting – 1.8 CH Moderator: Suye Wang, University of Texas at Arlington Consolidation of Off-Balance Sheet Entities and Investment Efficiency. Fang Zhao, Merrimack College Abhijit Barua, Florida International University Jung Hoon Kim, San Francisco State University Debt Structure and Going-Concern Opinions. Yinghong Zhang, University of Central Oklahoma Fang Sun, Queens College Does Financial Reporting Quality Attenuate the Agency Costs of Overvalued Equity? Steve C Lim, Texas Christian University Sangwan Kim, University of Massachusetts-Boston Fair Value Accounting for Property, Plant & Equipment: Impact of IFRS 1 Adoption. Yan Jin, University of Central Oklahoma Flora Niu, Wilfrid Laurier University Leo Sheng, York University

11:45 am- 1:00 pm CDT	Friday Lunch Break

1:00 pm-2:30 pm CDT	7.01 Panel: Teaching Innovations Accounting – 1.8 CH Moderator: Barbara Scofield, Washburn University More Innovations in Accounting Ethics. Barbara W. Scofield, Washburn University Roselyn Morris, Texas State University Joseph J. Oliveti, University of Dallas Carol Eileen Sullivan, University of Texas-Permian Basin Using Current Events in the Accounting Classroom. Stephanie Mongiello, University of North Texas at Dallas 7.02 Diversity and Governmental Accounting Accounting – 1.8 CH Moderator: Danielle Lazerson, San Jose State University Developing a Pipeline to Attract and Retain Underrepresented Students to Business School Accounting Programs. Anthony Fulmore, Texas A&M University - Central Texas Julia Fulmore, University of Dallas Shea Burden, Ohio University Socioeconomic Status and Diversity in Accounting and Finance. April R Poe, University of the Incarnate Word Alicia Rubio, University of the Incarnate Word The Kansas Bond Scandal of 1933: Looking Beyond Individual Blame. Louella J Moore, Washburn University School of Business

2:30 pm-2:45 pm CDT	Friday Afternoon Break

2:45 pm-4:15 pm CDT	8.01 Teaching, Learning, and Curriculum Accounting – 1.8 CH Moderator: Edward R Walker, University of Central Oklahoma Friendship, Loyalty, and Duty (a teaching case). Carolyn Conn, Texas State University Lessons from a Tax Education Pioneer: A Tribute to Edward J. Filbey. Brandi Holley, The University of Mississippi Joshua Simer, University of Central Arkansas Narrowing the Judgment-Action Gap: An Integrated Framework to Teach Soft Skills and Ethics. Trevor England, Sam Houston State University Leslie Helen Blix, Sam Houston State University Linda Carrington, Sam Houston State University Katie Harris, Sam Houston State University Can Critical Thinking Be Taught in Online Business Courses? A Review of the Literature and Opportunities for the Future. Robert J Walsh, University of Dallas 8.02 Financial Accounting and Reporting: Corporate Social Responsibility & Disclosures Accounting - 1.8 CH Moderator: Kelly Ha, University of Oklahoma Do Insiders Trade on (Private) Corporate Social Responsibility Information? Janine Maniora, Heinrich Heine University Düsseldorf Nadine Georgiou, Technische Universität Dortmund Effect of CSR on the Overall and Components of Firm-Specific Earnings. JiangBo HuangFu, Florida Atlantic University - Boca Hanbing Xing, Florida Atlantic University Share Repurchases: Accounting and Disclosure Improvements. Bradley Shurley, University of Central Arkansas Karen Marie Oxner, University of Central Arkansas The Impact of Geographic Industry Clusters on MD&A Disclosure: MD&A Similarity with Local Industry Peers. Yiding Wang, University of Oklahoma

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.nasbaregistry.org.

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