2021 Southwest Virtual Region Meeting

View Paper Abstracts

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
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:

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.

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