Program | American Accounting Association

Preliminary Program

To access abstracts and search the scheduled papers click HERE

MONDAY, MAY 24, 2021

9:00 am - 10:00 am EDT	Mid-Atlantic and Northeast Region Business Meetings

10:00 am – 11:00 am EDT	Break

11:00 am – 12:00 pm EDT	Welcome: Karen Osterheld, Bentley University, American Accounting Association Plenary: Panel on Virtual Recruiting Personal Development - 1.2 CH Panelists: Rod Adams, PwC, Scott McQuillan, Deloitte, Tamera Pumphrey, BDO, Natasha Stough, EY, Sean Treccia, KPMG

12:00 pm – 12:30 pm EDT	Lunch Break

12:30 pm – 1:30 pm EDT	Concurrent Sessions 1.01: CPA Evolution: Reimagining CPA Licensure and Education Accounting - 1.2 CH Moderator: Anna Howard, AICPA Panelists: Daniel Dustin, NASBA Carl Mayes, AICPA Jan Taylor Morris, AICPA 1.02: Information Technology, Financial Information, and Effective Capital Markets Specialized Knowledge - 1.2 CH Moderator: Sandria S. Stephenson, Georgia College & State University Investors’ Attention to Mutual Funds via EDGAR Xinyuan Shao, University of Minnesota Hui Liang, University of Minnesota Discussant: Charles M. C. Lee, Stanford University Shall We Talk? The Role of Interactive Investor Platforms in Corporate Communication Charles M. C. Lee, Stanford University Qinlin Zhong, Renmin University of China Discussant: Hui Liang, University of Minnesota 1.03: Historical Instances of Fraud and Financial Impropriety Accounting - 1.2 CH Moderator: J. L. Souza, St. Joseph’s University Fraud in Nonprofit Organizations: Effectiveness of Internal Control Mechanisms in Reducing Fraud Duration Angela Woodland, Montana State University Discussant: Rizvana Zameeruddin, University of Wisconsin–Whitewater Profiting Through the Nazis Deborah Grenehalghe, Eastern Washington University Discussant: J. L. Souza, St. Joseph’s University 1.04: Reevaluating Ways of Teaching Accounting Personal Development - 1.2 CH Moderator: Laura Alford, Naval Postgraduate School Choosing Synchronous versus Asynchronous Introductory Accounting Classes: A Data Analytics Approach to Student Scheduling and Advising R. Drew Sellers, Kent State University Wendy Tietz, Kent State University Yan Z. Woodard, Kent State University Discussant: Matthew James Behrend, St. Edward's University “Syllabus Day” Reinvented: Reimagining the First Day of Class for Accounting Courses Kevin Hale, The University of North Carolina at Wilmington Rebecca Wetmiller, Longwood University Discussant: Yan Z. Woodard, Kent State University Teaching Students to Identify, Document, and Evaluate Controls Jean Ryberg Bradley, Eastern Washington University Matthew James Behrend, St. Edward’s University Discussant: Kevin Hale, The University of North Carolina at Wilmington 1.05: TLC: Ethics, Accounting Education and White Collar Crimes Behavioral Ethics - 1.2 CH Moderator: Christine Kuglin, Eastern Washington University Developing an Empirical Map of Accounting Education Research Using Topic Modeling Nurettin Oner, The University of Alabama at Birmingham Ferhat Devrim Zengul, The University of Alabama at Birmingham Jennifer Hamrick, The University of Alabama at Birmingham Discussant: TBA Inspire or Expire: The Ethics of an Executive Director Thomas Anthony Norton, Marshall University Jeffrey J. Archambault, Marshall University Marie Archambault, Marshall University Discussant: Jennifer Hamrick, The University of Alabama at Birmingham The Tales of a White Collar Criminal: Can You Ever Ethically Recover? Susan A. Henderson, California State University, Fresno Tatyana Ryabova, California State University, Fresno Discussant: Thomas Anthony Norton, Marshall University 1.06: Hybrid or Hyflex: Does It Work? Specialized Knowledge - 1.2 CH Veronica Paz, Indiana University of Pennsylvania Sheila Mueller, La Roche College 1.07: Banking, Credits, and Wealth Building Accounting - 1.2 CH Moderator: Jennifer Schneider, University of North Georgia Innovation, Stock Manipulation, and Wealth Building—The Van Sweringens’ Nickel Plate Railroad and Its Impact on Accounting and Business L. Craig Foltin, Cleveland State University Dale L. Flesher, The University of Mississippi Gary J. Previts, Case Western Reserve University Discussant: Yang Wang, The Hong Kong Polytechnic University Who Anchors on Credit Spreads Yang Wang, The Hong Kong Polytechnic University Discussant: TBA

1:30 pm - 2:00 pm EDT	Teaching, Learning and Curriculum and Public Interest Section Paper Awards Presentations

2:00 pm – 3:00 pm EDT	Concurrent Sessions 2.01: University of Illinois/Deloitte—Data Analytics Sequence Specialized Knowledge - 1.2 CH Panelists: Jessen L. Hobson, University of Illinois at Urbana-Champaign Erica Nelson, Deloitte 2.02: Leadership in Accounting Accounting - 1.2 CH Moderator: Li Zhang, University of Illinois at Urbana-Champaign Leading in Assessment: Responding to Faculty Resistance and Recognizing Signs of Maturity Karen A. Tarnoff, East Tennessee State University Eric D. Bostwick, University of West Florida Kathleen J. Barnes, Salem State University Discussant: Renee Flasher, The Pennsylvania State University Harrisburg Profiles of Women in Accounting Academe from 1975: An Obituary Analysis Renee Flasher, The Pennsylvania State University Harrisburg Michelle Lau, Brock University Dara Marshall, Western Carolina University Discussant: Li Zhang, University of Illinois at Urbana-Champaign 2.03: Tax News—Empirical Studies and Implementing It in the Classroom Taxes - 1.2 CH Moderator: Emma Cole, Tuskegee University Does Economic Uncertainty about the Tax Cuts and Jobs Act Affect Investors’ Information Asymmetry? Eduardo Fuste, Florida State University Discussant: Mason Snow, Arizona State University, Tempe Is There Consumer Backlash to Negative Tax News? Evidence from Household Purchases Lauren Chenarides, Arizona State University Dane M. Christensen, University of Oregon David Graham Kenchington, Arizona State University Mason Snow, Arizona State University Discussant: Martha G. Suez-Sales, University of Guam Using Action Research to Implement Problem-Based Learning in Tax Ethics Martha G. Suez-Sales, University of Guam Discussant: Eduardo Fuste, Florida State University 2.04: Taxation, Creditors, and Owners Taxes - 1.2 CH Moderator: John R. Cooper, California State University, Los Angeles Firm Value and Entity Choice in Closely Held Business Organizations: Do Taxes Play a Role? John R. Cooper, California State University, Los Angeles Discussant: Linda K. Krull, University of Oregon Foreign Cash Holdings and Shareholder-Debtholder Agency Costs Dan S. Dhaliwal, The University of Arizona Matthew Erickson, Virginia Polytechnic Institute and State University Nathan Chad Goldman, North Carolina State University Linda K. Krull, University of Oregon Discussant: Benjamin Anderson, San Jose State University Cash Flows from Tax Planning and Credit Ratings Samuel B. Bonsall, The Pennsylvania State University Nathan Chad Goldman, North Carolina State University Russ Hamilton, Southern Methodist University Discussant: TBA 2.05: Taxation: Coppin State Volunteer Program, Firm Valued and Foreign Cash Holdings Taxes - 1.2 CH Moderator: Christine Kuglin, Eastern Washington University Does Managerial Sentiment Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance Fuzhao Zhou, The College at Brockport, SUNY Discussant: Nathan Chad Goldman, North Carolina State University Economic Impact of the Coppin State Volunteer Tax Program Loretta Baryeh, Coppin State University Hyacinth Ezeka, Coppin State University Discussant: Christine Kuglin, Eastern Washington University The Governance Role of Lender Monitoring: Evidence from Borrowers' Tax Planning Fuzhao Zhou, The College at Brockport, SUNY Jianning Huang, Saint Francis Xavier University Discussant: TBA 2.06: COVID-19 Online Education Challenge, Spring 2020 and Teaching Methods: Coping with the COVID Crisis Personal Development - 1.2 CH Panelists: Penelope M. Lyman, University of North Georgia Christine Jonick, University of North Georgia Jennifer Schneider, University of North Georgia Veronica Paz, Indiana University of Pennsylvania Sheila Mueller, La Roche College 2.07: Editor’s Panel Personal Development - 1.2 CH Moderator: Matthew Adam Notbohm, University of North Dakota Panelists:Natalie T. Churyk, Northern Illinois University, Journal of Accounting Education Cindy Durtschi, DePaul University, Journal of Forensic Accounting Research Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark, Journal of Emerging Technologies in Accounting

3:00 pm - 3:30 pm EDT	Wiley Sponsored Break

3:30 pm - 4:30 pm EDT	Concurrent Sessions 3.01: Accounting Technology Industry Experts Specialized Knowledge - 1.2 CH Moderators: Arline Savage, The University of Alabama at Birmingham Alicja Foksinska, Protective Life Panelists: Danielle Brannock, Invesco Joshua Giles, Cox Enterprises Dylan Landress, Cox Enterprises Dominic Sylvester, Cisco 3.02: Accounting and the Public Interest Accounting - 1.2 CH Moderator: Jean R. Bradley, Eastern Washington University In the Short-Term, It’s Never the Wrong Time to Certify: The Mitigating Impact of Certification on Firm Valuation Josette Pelzer, College of Charleston Robert Hogan, College of Charleston Discussant: Melissa A. Nelson, University of Wisconsin at Whitewater The Impact of Water Risk Disclosures on Firm-Value: Toward Increased Corporate Voluntary Disclosure Melissa A. Nelson, University of Wisconsin–Whitewater Discussant: Tesfaye T. Lemma, Towson University 3.03: Whistleblowing and IFRS Adoption Accounting - 1.2 CH Moderator: Oksana Kim, Minnesota State University Mankato Impact of Legal and Cultural Environments on Whistle-Blowing Activities in Russia Dina Clark, Bloomsburg University of Pennsylvania Natalia Ermasova, Governors State University Discussant: Oksana Kim, Minnesota State University Mankato The Cost-Benefit Tradeoff of IFRS Implementation: Delistings of European Firms in the Post-IRFS Adoption Period Maria Rykaczewski, Arizona State University Elizabeth Gutierrez, Universidad de Chile Maria Ivanova Vulcheva, Florida International University Discussant: Amal A. Said, Northern Kentucky University 3.04: CSR-Sustainability Management Accounting - 1.2 CH Moderator: Timothy S. Creel, Lipscomb University Hedge Fund Activism in Japan Under the Stewardship and Corporate Governance Codes Hiroaki Miyachi, University of Tokyo Fumiko Takeda, University of Tokyo Discussant: Ling Zhou, University of New Mexico Share Pledging by Controlling Shareholders and Earnings Quality: Evidence from China Juan Wang, SUNY College at Oneonta Xiangyan Shi, Southwestern University of Finance and Economics Qian Hao, Kutztown University of Pennsylvania Discussant: TBA The Efficiency of Corporate Social Responsibility Activities: Evidence from Targeted Poverty Alleviation Projects Ling Zhou, The University of New Mexico Xiaobei Huang, North China University of Technology Yunling Song, Inner Mongolia University Lv Jianing, Capital University of Economics and Business Discussant: Qian Hao, Kutztown University of Pennsylvania 3.05: Effect of Strategy Map on Decisions and Cost Drivers on Nuclear Medicine Accounting - 1.2 CH Moderator: Tianpei Li, Florida Atlantic University Cost Drivers in a Nuclear Medicine Unit of a Teaching Hospital: Field Study Min Liu, Brooklyn College Discussant: Fangjun Sang, St. Bonaventure University Piercing the Echo Chamber: The Effect of a Strategy Map on Decisions to Share Knowledge. Brian Knox, Boise State University Discussant: Ozer Asdemir, University of St. Thomas 3.06: Enhancing the Remote Learning Experience, What We Learned During the Pandemic Personal Development - 1.2 CH Moderator: Joseph Krupka, Florida State University Panelists: Emma E. Cole, Tuskegee University Christine Jonick, University of North Georgia Manuel Salazar, William Jessup University 3.07: External and Internal Audit Auditing - 1.2 CH Dialogue Session Facilitator: Yufan Dong, Temple University The Complexity of the Audit of Fair Value: An Exploratory Study in the Tunisian Context Syrine Rahmouni, University of Manouba Emna Boumediene, University of Manouba Salem L. Boumediene, University of Illinois at Springfield The Effects of Internal Audit Sourcing Arrangements and Reporting Relationships on Shareholder Perceptions of Financial Statement Reliability Patrick E. O’Brien, SUNY College at Old Westbury

4:30 pm - 5:00 pm EDT	Break

5:00 pm - 6:00 pm EDT	Concurrent Sessions 4.01: Accounting for an Ever-Changing World: Panel Discussion of the Upcoming Joint Conference of the FASB, IASB and TAR Personal Development - 1.2 CH Moderator: Shannon Garavaglia, Financial Accounting Standards Board Panelists: Christine Ann Botosan, Financial Accounting Standards Board Ann Tarca, International Accounting Standards Board W. Robert Knechel, The Accounting Review 4.02: Management Forecasts Accounting - 1.2 CH Moderator: Dimitri Yatsenko, University of Wisconsin–Whitewater I Am The Firm! Eponymous Firms and Rose-Coloured Forecasts Ruth Rooz, Hebrew University Discussant: Xiao Yu, University of Massachusetts Lowell Cost Accounting Case Study: Doughnut Stand Feasibility Study Christine Kuglin, Eastern Washington University Candy Stutzke, Eastern Washington University Ayesha Horton, Eastern Washington University Jessi Bader, Eastern Washington University Discussant: Lydia N. Didia, Jackson State University Manager’s Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation Marti Guasch, Tilburg University Antonio Davila, IESE Business School Discussant: Dimitri Yatsenko, University of Wisconsin–Whitewater 4.03: Disclosures and Analyst Forecasts Accounting - 1.2 CH Moderator: J. L. Souza, St. Joseph's University Executive Disclosure Behaviors in Earnings Conference Calls around Actual Share Repurchases Hong Kim Duong, Old Dominion University Chuong Do, University of Nevada, Reno Discussant: Vic Lee, California State Polytechnic University, Pomona Natural Disasters and Analysts’ Earnings Forecasts Qiuhong Zhao, Texas A&M University–Corpus Christi Cameron Truong, Monash University Anh Tran, Monash University Discussant: Hong Kim Duong, Old Dominion University 4.04: Earnings Management and Professional Judgment Accounting - 1.2 CH Moderator: Rizvana Zameeruddin, University of Wisconsin–Whitewater AI Algorithmic Pathways Depicting Norms of Governance Representing Rule of Law, Control of Corruption and Democracy Impact on Earnings Management Fuzhao Zhou, The College at Brockport, SUNY Waymond Rodgers, The University of Texas at El Paso and University of Hull Jianning Huang, Saint Francis Xavier University Discussant: Elena Klevsky, University of Tampa How Do Auditors Respond to Real Earnings Management? The Effects of Timing and Consequence on Auditor Decision Making Bob Cochran, Longwood University Fengchun Tang, Virginia Commonwealth University Ling Yang, New Jersey City University Discussant: Rizvana Zameeruddin, University of Wisconsin–Whitewater How Does Professional Skepticism Offset the Effect of the Familiarity Threat on Professional Judgment? Elena Klevsky, The University of Tampa Andrea L. Hetrick, The University of New Mexico Robert Rankin, Texas A&M University–Commerce Leila Emily Hickman, California Polytechnic State University, San Luis Obispo Discussant: Ling Yang, New Jersey City University 4.05: Social Capital Accounting - 1.2 CH Moderator: Minyoung Noh, California State University, Los Angeles Community Social Capital and Accounting Conservatism Michelle Li-Kuehne, Whitworth University and University of Wisconsin–Whitewater Discussant: TBA Internal Control Consequences of Social Capital Changes Following Corporate Headquarters Relocations Yufan Dong, Temple University Jayanthi Krishnan, Temple University Discussant: Xinjie Ma, Temple University Strategic Emphasis and Accounting Conservatism Minyoung Noh, California State University, Los Angeles Jimi Park, Hawaii Pacific University Shijin Yoo, Korea University Discussant: TBA 4.06: Effective Learning Strategies Poster Session A Specialized Knowledge - 1.2 CH Room 1 21st Century Skills in an Introductory Tax Course Romeva Prcela, Hiram College Virtual VITA—Preparing Students for the Virtual Tax World Jennifer D. Thayer, Austin Peay State University Which Individual Taxpayers Benefitted from the Tax Cuts and Jobs Act Anne C. Duke, University of North Georgia J. Kent Poff, University of North Georgia Ellen Edwards Best, University of North Georgia Room 2 Materials for Teaching Lean Accounting Lawrence P. Grasso, Central Connecticut State University Tibbins Pharmaceuticals: A Case on the Application of Time-Driven Activity-Based Costing in a Pharmaceutical Environment Shari Fowler, Indiana University East Sondra L. Smith, Indiana University East Using a Plant Tour to Teach Job Order Costing Timothy S. Creel, Lipscomb University Veronica Paz, Indiana University of Pennsylvania Christina M. Olear, The Pennsylvania State University Brandywine Room 3 Accounting Industry and the Coronavirus Pandemic Sandra O. Frempong, Lincoln Memorial University A Deep Dive into an AI Start-Up Company in the Pandemic Li Zhang, University of Illinois at Urbana-Champaign COVID Pivot: Strategies for Teaching Principles of Accounting in Any Environment Julianna Browning, California Baptist University 4.07: CSR: Non-Compliance with Accounting for Contingencies Accounting (Governmental) - 1.2 CH Dialogue Session Facilitator: Norbert Tschakert, Salem State University Noncompliance with Accounting for Contingencies in the U.S. by Hiding behind the American Bar Association Treaty Tony Lopez, Metropolitan State University Denver

6:00 pm - 7:00 pm EDT	Block Parties Sponsored by the Regions

TUESDAY, MAY 25, 2021

9:00 am – 10:00 pm EDT	Ohio Region Business Meeting

11:00 am – 12:00 pm EDT	Concurrent Sessions 5.01: Case Study for ESG integration in Accounting Curriculum: ESG Externalities and True Value Accounting - 1.2 CH Moderator: Bette M. Kozlowski, KPMG Panelists: Cortney Brazil, KPMG Barbara M. Porco, Fordham University Kelly Ann Ulto, Fordham University 5.02: Sustainability Accounting - 1.2 CH Moderator: Josette Pelzer, College of Charleston A Textual Analysis of Academic Elite and Practitioner Journals: Is Accounting’s Research-Practice Gap Real or Perceived? Nurettin Oner, The University of Alabama at Birmingham Ferhat Devrim Zengul, The University of Alabama at Birmingham James D. Byrd, The University of Alabama at Birmingham Discussant: Chaoping Li, Skidmore College Board-Level Commitment to Sustainability, Business Strategy, and CSR Performance Xiaolu Xu, University of Massachusetts Boston Fadimbe Olivier Baro, University of Massachusetts Discussant: Josette Pelzer, College of Charleston The Group Identity Effect on Effort Choices in Mixed Incentives: The Moderating Role of Goal Difficulty Chaoping Li, Skidmore College Discussant: Xiaolu Xu, University of Massachusetts, Boston 5.03: How Audit Partner Skills and Style Impact the Audit Auditing - 1.2 CH Moderator: Michelle Li-Kuehne, Whitworth University and University of Wisconsin, Whitewater How Do Leadership Roles Influence the Quality of Audit Partners’ Engagements Aleksandra B. Zimmerman, Florida State University Timothy Andrew Seidel, Brigham Young University Michael J. Mowchan, Baylor University Discussant: Lauren Matkaluk, Arizona State University Range and Specialization: Evidence from Audit Partners Auditing Both Public Companies and Nonprofit Organizations Aleksandra B. Zimmerman, Florida State University Colleen Boland, University of Wisconsin–Milwaukee Stefanie Tate, University of Massachusetts Lowell Discussant: Noah Myers, Arizona State University Audit Firm and Audit Partner Style in Non-Big 4 Firms Aleksandra B. Zimmerman, Florida State University Matthew David Baugh, Arizona State University Lauren Matkaluk, Arizona State University Discussant: Michael J. Mowchan, Baylor University 5.04: Audit Quality: Critical Audit Matters and Audit Risk Disclosures Auditing - 1.2 CH Moderator: Yufan Dong, Temple University Costs and Benefits of Auditors’ Disclosures of Critical Audit Matters: Initial Evidence from the Early Adopters in the United States Yu Li, San Diego State University Yan Luo, San Diego State University Discussant: Henrich Edimo, Walden University Quarterly Footnote Disclosures as a Leading Indicator of Audit Risk Rani Hoitash, Bentley University Udi Hoitash, Northeastern University Landi Morris, Bentley University Ari Yezegel, Bentley University Discussant: Juwon Jang, University of Massachusetts Lowell Variation in Critical Audit Matter Mandated Reporting J. L. Souza, St. Joseph’s University Sina Shokoohyar, St. Joseph’s University Discussant: Yufan Dong, Temple University 5.05: Audit Committees Attributes and Characteristics of the Audit Including Pricing Auditing - 1.2 CH Moderator: Mark Mellon, Northern Illinois University Audit Committee Connectedness and Audit Outcomes Sharif Islam, Southern Illinois University Carbondale William McCumber, Louisiana Tech University Nusrat Farah, Southern Illinois University Carbondale William W. Stammerjohan, Louisiana Tech University Discussant: TBA The Influence of Rules versus Principles Based Accounting Standards on Audit Fees Meena Subedi, University of Wisconsin–Whitewater Discussant: Lin Wang, Florida Atlantic University Audit Committee Tenure, Financial Reporting Quality, and Perceived Auditor Independence Lin Wang, Florida Atlantic University Discussant: Meena Subedi, University of Wisconsin–Whitewater 5.06: How to Cultivate a Professional Analytics Mindset Personal Development - 1.2 CH Margarita M. Lenk, Colorado State University Ann C. Dzuranin, Northern Illinois University 5.07: Employee Competency and Diversity Impacts of Corporate Water Risk Disclosure on Cost of Capital Accounting - 1.2 CH Dialogue Session Facilitator: Oksana Kim, Minnesota State University at Mankato Employee Competency and Diversity as Measured Using Regional Demographic Data to Analyze Firm Value Linh Le, The Pennsylvania State University Erie, The Behrend College Dongfang Nie, The University of Texas at Permian Basin Victor Prybutok, University of North Texas Anh Ta, University of Nebraska at Omaha Impacts of Corporate Water Risk Disclosure on Cost of Capital: A U.S. Perspective Melissa A. Nelson, University of Wisconsin–Whitewater

12:00 pm - 12:30 pm EDT	Lunch Break

12:30 pm - 1:30 pm EDT	Concurrent Sessions 6.01: XBRL in the Classroom Specialized Knowledge - 1.2 CH Christine Tan, Hunter College–CUNY 6.02: Going Concern Opinions Auditing - 1.2 CH Moderator: Henrich Edimo, Walden University Does Going Concern Opinion Deter Stock Price Crashes? Huimin Chen, University of Massachusetts Lowell Khondkar E. Karim, University of Massachusetts Lowell Xiao Yu, University of Massachusetts Lowell Discussant: Youree Kim, University of Connecticut Effects of Financial Distress Duration and Type on Going Concern Opinions Ibrahim Onur Oz, University of Hartford Discussant: Ye Zhu, University of Massachusetts Lowell Executive Teamwork and Auditor Going Concern Opinions Youree Kim, University of Connecticut Discussant: Xiao Yu, University of Massachusetts Lowell 6.03: Auditor Tasks and Advising the Client Auditing - 1.2 CH Moderator: Lin Wang, Florida Atlantic University Auditors’ Responses to Foreign Information Barriers: Evidence from the Google Blockade in China Xingqiang Du, Xiamen University Wanfu Li, Nanjing University of Finance and Economics Feng Chen, University of Toronto Jianguang Zeng, Chongqing University Discussant: Kevin Hale, The University of North Carolina at Wilmington Auditor Task Prioritization: The Effects of Time Pressure and Psychological Ownership Bart Dierynck, Tilburg University Christian Peters, Tilburg University Discussant: Wen-Jye Hung, Min Jiang University Collusion or Supervision? Between Accountants and Companies—Tax Planning’s Perspective Wen-Jye Hung, Min Jiang University Tsui-Lin Chiang, Fu Jen Catholic University Yiyin Ruan, Minjiang University Discussant: Juliana Kralik, University of South Florida 6.04: Office and Employee Characteristics and Audit Quality Auditing - 1.2 CH Moderator: Samantha M. Dzielski, Indiana University of Pennsylvania Audit Efficiency and Audit Quality: Office-Level Evidence Jamie Hoelscher, Southern Illinois University Edwardsville Michael Imhof, Wichita State University Christine Porter, Wichita State University Scott Seavey, Florida Atlantic University Discussant: Joseph Micale, Fordham University Audit Pricing and Composition of Local Audit Office Xudong Li, Monmouth University Da Wu, Clark University Discussant: Aleksandra B. Zimmerman, Florida State University Consequences of Employee Turnover in Audit Firms Aleksandra B. Zimmerman, Florida State University Christophe Van Linden, Illinois State University Marie-Laure Vandenhaute, Vrije Universiteit Brussel Discussant: Xudong Li, Monmouth University 6.05: Auditor Risk Assessment Auditing - 1.2 CH Moderator: Oksana Kim, Minnesota State University-Mankato An Examination of Individual Investors’ Information Acquisition Surrounding Auditor Change Announcements Steve Kaplan, Arizona State University Noah Myers, Arizona State University Discussant: Lei Dong, University of Idaho The Joint Effect of Supervisor Influence and Investor Perspective: Unintended Consequences on Assessing Accounting Estimates Lei Dong, University of Idaho Lei Wang, University of Northern Iowa Wenwen Chien, SUNY College at Old Westbury Discussant: Xiaoli Guo, University of North Dakota 6.06: Effective Learning Strategies Poster Session B Specialized Knowledge - 1.2 CH Poster Sessions B: Room 1 Creating Great Expectations: Setting Up Students to Succeed Ellen D. Bartley, Farmingdale State College, SUNY Designing Effective Assignments to Inspire Textbook Reading Fang Zhao, Merrimack College Directed, Reflective Journaling in Introductory Accounting Courses: Overcome Preconceptions and Foster the Development of Lifelong-Learning Skills Rebecca Bogie, Louisiana State University in Shreveport Poster Sessions B: Room 2 Creating a Hybrid Skills Environment with Serious Games in Accounting Luciano B. Carvalho, University of São Paulo Jose Dutra Oliveira Neto, University of São Paulo How to Use Kahoot as a Review Tool in Accounting Classes Timothy S. Creel, Lipscomb University Veronica Paz, Indiana University of Pennsylvania Christina M. Olear, The Pennsylvania State University Brandywine Using Mozilla Hubs to Create a Classroom in Virtual Reality Mfon J. Akpan, Savannah College of Art and Design Pau Guardiola, Universidad Católica San Antonio de Murcia Poster Sessions B: Room 3 CPA Evolution and the Increased Integration of Excel Skills and Tableau Dashboard Skills in Accounting Programs Katherine Kinkela, Iona College Marie Elaine Gioiosa, Iona College Partnering Accounting and Excel Mary Rose, Cleveland State University Heidi H. Meier, Cleveland State University Using Data Analytics to Identify and Serve At-Risk and Underrepresented Students Li Zhang, University of Illinois at Urbana-Champaign 6.07: TLC—Foundations Underlying Sterotypes and Retention of Knowledge Personal Development - 1.2 CH Dialogue Session Facilitator: Jacob Peng, Robert Morris University Effect of Retention of Knowledge from the First Principles Course on Performance in the Second Principles Course Rebecca Kaenzig Hutchins, Appalachian State University Gerald L. Hutchins, Appalachian State University Exploring Non-Proximate Foundations Underlying Stereotypes and Diversity Challenges in the U.S. Accounting Profession Louella J. Moore, Washburn University

1:30 pm - 2:00 pm EDT	Break

2:00 pm - 3:00 pm EDT	Concurrent Sessions 7.01: Getting Started with Alteryx and Incorporating Data Analytics into the Accounting Curriculum—Integrating Computerized Practical Learning Components Specialized Knowledge - 1.2 CH Panelists: Richard James Walstra, Dominican University Susan R. Cockrell, Austin Peay State University Brandon Di Paolo Harrison, Austin Peay State University 7.02: Information Disclosure in Conference Calls Accounting - 1.2 CH Moderator: Ikechukwu Ndu, University of Southern Maine Ending on a High Note: The “Hockey Stick” Graph of Managerial Tone within Earnings Conference Calls Xinjie Ma, Temple University Discussant: Ikechukwu Ndu, University of Southern Maine Why Don’t Analysts Always Value Earnings Conference Calls? Sudipta Basu, Temple University Tracy Xiang, Temple University Discussant: Charles Oberweiser, University of Missouri 7.03: Information Content in Earnings Announcements Accounting - 1.2 CH Moderator: Tracie Miller-Nobles, Austin Community College Earnings Announcement Saliency and Option Trading Thomas David Adams, LaSalle University Thaddeus Andrew Neururer, The University of Akron Discussant: Atul Singh, Ball State University Investors’ Reliance on Indicator Consistency at Earnings Announcements: Earnings Persistence or Indicator Precision? Eunju Lee, Temple University Discussant: Fangjun Sang, St. Bonaventure University 7.04: Strategic and Voluntary Disclosures Accounting - 1.2 CH Moderator: Ye Zhu, University of Massachusettes Lowell Do Rural Firms’ Managers Use Management Earnings Forecasts to Reduce Information Asymmetries with Investors? Joon Ho Kong, Fordham University Joseph Micale, Fordham University Discussant: Yin Liu, The College at Brockport, SUNY Executive Relative Performance Evaluations and Financial Analyst Forecasting Behavior Vic Lee, California State Polytechnic University, Pomona Danya Mi, Georgia State University James Robert Moon, Georgia Institute of Technology Discussant: Joseph Micale, Fordham University Getting Rivals to Back off? Biasing Sales Forecasts to Reduce Competition Caroline Lee, Temple University Discussant: Daniel Bryan, University of Washington Tacoma The Credibility of Management Earnings Forecasts for Firms that Meet or Beat Analysts’ Forecast Benchmarks Daniel Bryan, University of Washington, Tacoma Kenneth C. Rakow, Loyola University Chicago Samuel Louis Tiras, Indiana University–Purdue University Indianapolis George R. Wilson, Valdosta State University Discussant: Caroline Lee, Temple University 7.05: Non-GAAP Earnings Reporting and Earning Management Accounting - 1.2 CH Moderator: Ngan Thi Thai Nguyen, Boston University Non-GAAP Earnings Reporting and Classification Shifting SangHyun Suh, University of Massachusetts Lowell Huiqi Gan, University of Massachusetts Lowell Discussant: Robert Genehung Kim, University of Massachusetts Boston 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 Discussant: Huiqi Gan, University of Massachusetts Lowell 7.06: Embracing Diversity and Inclusion in the Accounting Classroom Personal Development - 1.2 CH Moderator: Amy F. Holmes, Trinity University Mahfuja Malik, Sacred Heart University 7.07: Disclosure Accounting - 1.2 CH Dialogue Session Facilitator: Shahid Khan, The Pennsylvania State University Berks Can Tax-Induced Financial Pressure Spur Fraud? Evidence from Arson. Mason Snow, Arizona State University Roger M. White, Arizona State University Does Political Uncertainty Restrain Informative Disclosure? Marwa Soliman, University of Ottawa The Effect of Community Social Capital on Non-Profits’ Governance and Disclosure Quality Meena Subedi, University of Wisconsin–Whitewater

3:00 pm - 3:30 pm EDT	StudentsExcel Sponsored Break

3:30 pm - 4:30 pm EDT	Concurrent Sessions 8.01: What COVID-19 Has Taught Us about Education, Our Students, and Ourselves...The Digital Future is Now! Specialized Knowledge - 1.2 CH Markus Ahrens, Saint Louis Community College, Meramec Cathy J. Scott, University of North Texas–Dallas 8.02: Executive Compensation Accounting - 1.2 CH Moderator: Elia Ferracuti, Duke University Managers’ Rank and File Employee Coordination Costs and Real Activities Manipulation David Godsell, University of Illinois at Urbana-Champaign Kelly Huang, Florida International University Brent Lao, Illinois State University Discussant: Curtis Farnsel, University of Dayton Option-Based Pay Incentives, Prior Losses, and Firm Performance Stephanie Dong, New York University Discussant: Nathan Chad Goldman, North Carolina State University Performance Pricing under Human Capital Uncertainty Mahfuz Chy, University of Missouri Discussant: Elia Ferracuti, Duke University Stock-Based Compensation Expense and Financial Analyst Forecasts Anthony Chen, California State University, Fullerton Jianxin Gong, California State University, Fullerton Siyi Li, California State University, Fullerton Discussant: Hong Kim Duong, Old Dominion University 8.03: Incentives, Cost of Equity, Bank Management Guidance Accounting - 1.2 CH Moderator: Maria Paulina Kassawat, Youngstown State University Bank Management Guidance Yi-Chun Chen, City University of Hong Kong Yang Wang, The Hong Kong Polytechnic University K. C. John Wei, The Hong Kong Polytechnic University Qi Wu, The Hong Kong Polytechnic University Discussant: Derek Christensen, University of Wisconsin Managerial Risk Tolerance and Corporate Credit Ratings Zhiyan Cao, University of Washington, Tacoma Jeong-Bon Kim, City University of Hong Kong Eliza Zhang, University of Washington, Tacoma Ray Zhang, Simon Fraser University Discussant: Yi-Chun Chen, City University of Hong Kong You Don’t Know What You Don’t Know: Improvements in Investment Efficiency from a Mandated Accounting Change Derek Christensen, University of Wisconsin Daniel Patrick Lynch, University of Wisconsin–Madison Clay Partridge, University of California, Davis Discussant: Zhiyan Cao, University of Washington, Tacoma 8.04: Managerial Ability, Voluntary Disclosure and Managerial Characteristics Accounting - 1.2 CH Moderator: Ngan Thi Thai Nguyen, Boston University Managerial Characteristics and the Cost of Equity Capital: The Role of Managerial Ability Heeick Choi, University of Massachusetts Lowell Hyungtae Kim, California State University, Fresno Soomi Jang, University of Massachusetts Lowell Discussant: TBD Mutual Fund Liquidity Management, Stock Liquidity, and Corporate Disclosure Liwei Weng, The Hong Kong Polytechnic University Discussant: Jay Junghun Lee, University of Massachusetts Boston 8.05: Social Media Analyst Coverage and Investment Efficiency Accounting - 1.2 CH Moderator: Jacob Peng, Robert Morris University Customer Orientation: Help or Hindrance to Alternative Work Arrangement Initiatives and Turnover Intentions in Accounting? Andrew Weinberger, Central Connecticut State University Rebekah Austin, Missouri State University Margaret Knight, Creighton University Discussant: Danya Mi, Georgia State University Social Media Analyst Coverage of Socially Responsible Firms Matthew David DeAngelis, Georgia State University Danya Mi, Georgia State University James Robert Moon, Georgia Institute of Technology Dana Marie Wallace, University of Central Florida Discussant: TBA The Feedback Effect of Social Media on Corporate Investment: Evidence from Twitter Presence and Engagement Atul Singh, Ball State University Vicky Tang, Georgetown University Discussant: Rebekah Austin, Missouri State University 8.06: Increasing Student Participation in Online and Live Classrooms and Encouraging Students to Explore Controversial Questions Underlying Accounting as a Social Practice Specialized Knowledge - 1.2 CH Nitin Bhojraj, DePaul University Louella J. Moore, Washburn University 8.07: Credit Risk Accounting - 1.2 CH Dialogue Session Facilitator: Robert Genehung Kim, University of Massachusetts Boston Interest Rate Sensitivity as Motivation for Acquisitions: Evidence from Bank Holding Companies Joe Lopez, University of Arkansas Caleb Rawson, University of Arkansas Stephen Rowe, University of Arkansas Mitigating Inherent Banking Risk Related to Loan Portfolio Henrich Edimo, Walden University Roger W. Mayer, SUNY College at Old Westbury Medhanie Mekonnen, Wilbur Wright College Wenwen Chien, SUNY College at Old Westbury

4:30 pm - 5:00 pm EDT	Break

5:00 pm - 6:00 pm EDT	Welcome: Nancy Mangold, California State University, East Bay Plenary: SEC Office of the Chief Accountant Priorities Accounting (Governmental) - 1.2 CH Speaker: Paul Munter, U.S. Securities and Exchange Commission, Acting Chief Accountant

6:00 pm - 7:00 pm EDT	AAA Block Party Midwest and Western Region Business Meetings
WEDNESDAY, MAY 26, 2021

9:00 am - 10:00 am EDT	Southeast Region Business Meeting

10:00 am – 11:00 am EDT	Break

11:00 am – 12:00 pm EDT	Welcome: Karen Osterheld, Bentley University, American Accounting Association Plenary: Diversity Matters - How the AAA is Taking Action Personal Development - 1.2 CH Moderator: Norma Ramirez Montague, Wake Forest University Panelists: Mfon J. Akpan, Savannah College of Art and Design, Yvonne Hinson, American Accounting Association CEO, Elaine Mauldin, AAA President, University of Missouri, Marc Rubin, Miami University of Ohio, Farmer School of Business

12:00 pm – 12:30 pm EDT	Lunch Break

12:30 pm - 1:30 pm EDT	Concurrent Sessions 9.01: Race—Tough but Necessary Discussions: Creating a Culture of Inclusion by Incorporating Diversity, Equity, and Inclusion Initiatives into Your Classroom Personal Development - 1.2 CH Moderator: Susan R. Cockrell, Austin Peay State University Panelists: Amy Foshee Holmes, Trinity University Susan M. McCarthy, Arrupe College of Loyola University Chicago Tracie Miller-Nobles, Austin Community College Sandria S. Stephenson, Georgia College & State University 9.02: CSR: Institutional Monitoring and Earnings Quality Accounting - 1.2 CH Moderator: Juwon Jang, University of Massachusetts Lowell CSR Report Readability, Divergence of Analysts’ Beliefs, and Analyst Recommendations Le Emily Xu, University of New Hampshire Kun Yu, University of Massachusetts Boston Discussant: Youree Kim, University of Connecticut Financial Misconduct Spillover: Institutional Investors with Disciplinary History and Aggressive Financial Reporting Avishek Bhandari, University of Wisconsin–Whitewater Babak Mammadov, Clemson University Blerina Zykaj, Clemson University Discussant: Le Emily Xu, University of New Hampshire The Effect of Whistleblowing on Peer Firms’ Conditional Conservatism Fuzhao Zhou, The College at Brockport, SUNY Discussant: Avishek Bhandari, University of Wisconsin-Whitewater 9.03: Ethical Earnings Management, Earnings Report and Information Quality Accounting - 1.2 CH Moderator: J. Kent Poff, University of North Georgia Classification Shifting as Ethical Earnings Management Curtis Farnsel, University of Dayton Kelly Ha, The University of Oklahoma Discussant: J. Kent Poss, University of North Georgia Effective Board Monitoring over Earnings Reports and Forecasts: Evidence from CFO Outside Director Appointments Seungmin Chee, Korea University Steven Roy Matsunaga, University of Oregon Shan Wang, Loyola Marymount University Discussant: Benjamin Anderson, San Jose State University 9.04: Debt Renegotiations, Earnings Predictability and Creditor Rights, Ease of Repossession, and the Cost of Equity Capital Accounting - 1.2 CH Moderator: Sheila Mueller, La Roche College Earnings Predictability or Truthfulness? Which One Investors Care More about Shihui Fan, Kent State University Discussant: TBA Long-Run Performance of Debt Renegotiations: Large-Sample Evidence Tracy Xiang, Temple University Wei Wang, Temple University Sudipta Basu, Temple University Discussant: Shihui Fan, Kent State University 9.05: FAR—Financial Statement Comparability and COVID-19 Impact on Organizational Outcomes Accounting - 1.2 CH Moderator: Emma E. Cole Crowdfunding Activity amid Economic Volatility: Evidence from the COVID-19 Pandemic Nerissa C. Brown, University of Illinois at Urbana-Champaign David Godsell, University of Illinois at Urbana-Champaign Russell Won Han, University of Illinois at Urbana-Champaign Discussant: Chunzi (Mayer) Liang, University of Wisconsin-Madison How Do Uniformity and Flexibility in Classification Standards Affect Cash Flow Statement Comparability? Chunzi (Mayer) Liang, University of Wisconsin–Madison Discussant: Nate Quang Nguyen, Colorado State University Disaggregated Financial Statement Comparability Matt Bjornsen, University of Nebraska-Kearney Matthew Stallings, Boise State University Discussant: Russell Won Han, University of Illinois at Urbana-Champaign Economic Policy Uncertainty and Financial Reporting Complexity Nate Quang Nguyen, Colorado State University Tri Nguyen, Univerity of Brighton Nhung Vu, Loughborough University Discussant: Matt Bjornsen, University of Nebraska-Kearney 9.06: Creating Your Classroom in Virtual Reality with Virbela Frames & Robo-Auditor, A Robotic Process Automation Teaching Case in Auditing Specialized Knowledge - 1.2 CH Mfon J. Akpan, Savannah College of Art and Design Mackensie Dolph, California State University, Fresno Fernando Parra, California State University, Fresno Ankita Singhvi, Texas A&M University–Central Texas 9.07: CSR Reporting, Board Diversity and Insider Trading Accounting - 1.2 CH Dialogue Session Facilitator: Joseph Krupka, Florida State University Is a Picture Worth a Thousand Words? Image Usage in CSR Reports Divya Anantharaman, Rutgers, The State University of New Jersey Disen Huang, Rutgers, The State University of New Jersey, New Brunswick Keyi Zhao, Rutgers, The State University of New Jersey The Effect of Female Board Directors on Insider Trading Activity<br> Rizvana Zameeruddin, University of Wisconsin–Whitewater

1:30 pm - 2:00 pm EDT	Break

2:00 pm - 3:00 pm EDT	Concurrent Sessions 10.01: Data Wrangling (Alteryx)–Pixystem Toys, Inc. Specialized Knowledge - 1.2 CH Lisa Beyer, PwC Julie A. Peters, PwC 10.02: Audit Pricing, Non-Financial Misconduct and Client Ethics Auditing - 1.2 CH Moderator: Ye Zhu, University of Massachusetts Lowell Client Ethics and Audit Pricing Hong Kim Duong, Old Dominion University Anh Ngo, Norfolk State University Anthony Chen, California State University, Fullerton Giorgio Gotti, The University of Texas at El Paso Discussant: Michael Hyman, Merrimack College Consequences of Non-Financial Misconduct Bidisha Chakrabarty, St. Louis University Michael Hyman, Merrimack College Gopal V. Krishnan, Bentley University Discussant: Lydia N. Didia, Jackson State University 10.03: ABC and Corporate Governance: Compensation Accounting - 1.2 CH Moderator: Benjamin Anderson, San Jose State University Market Conditions and Managerial Ability Barry R. Hettler, Ohio University James Cordeiro, The College at Brockport, SUNY Arno Forst, The University of Texas Rio Grande Valley Discussant: Dimitri Yatsenko, University of Wisconsin-Whitewater The Effect of Superiors’ Value Congruence and Compensation Scheme on Target Setting in Social Mission Organizations Wioleta Celina Olczak, Marquette University Tyler F. Thomas, University of Wisconsin–Madison Dimitri Yatsenko, University of Wisconsin–Whitewater Discussant: Benjamin Anderson, San Jose State University 10.04: Political Motivations of Voluntary Disclosures Accounting - 1.2 CH Moderator: Young Yoon, University of California, Berkeley Do Managers Voluntarily Disclose to Guide Themselves Through Policy Uncertainty? A Managerial Learning Perspective Jaewoo Kim, University of Oregon Zackery D. Fox, University of Oregon Bryce Schonberger, University of Colorado Discussant: Khadija Almaghrabi, King AbdulAziz University Voluntary Disclosure about Political Spending and the Cost of Public Debt Khadija Almaghrabi, King AbdulAziz University Yannis Tsalavoutas, University of Glasgow Discussant: Vic Lee, California State Polytechnic University, Pomona 10.05: Accrual Quality Accounting - 1.2 CH Dialogue Session Facilitator: Jacob Peng, Robert Morris University Accrual Accounting and Risk: Abnormal Sales Growth, Accruals Quality, and Returns Min Liu, Brooklyn College Audit Committees and Risk Factor Disclosure in the U.S. Cristina Bailey, The University of New Mexico Josh Filzen, Boise State University 10.06: Teaching Learning Science to Accounting Students Personal Development - 1.2 CH Brenda Mattison, Tri-County Technical College 10.07: Emerging Economy Incentives Accounting - 1.2 CH Dialogue Session Facilitator: Ikechukwu Ndu, University of Southern Maine Peer Pressure, Information Technology Adoption, and Long-Term Performance Md Al Mamun, La Trobe University Mahfuja Malik, Sacred Heart University Md Abdul Hannan Mia, University of Dhaka Tournament Incentives and Corporate Overinvestment Yin Liu, The College at Brockport, SUNY Khondkar E. Karim, University of Massachusetts Lowell Heeick Choi, University of Massachusetts Lowell

3:00 pm - 3:30 pm EDT	AAA Raffle

3:30 pm - 4:30 pm EDT	Concurrent Sessions 11.01: All New Introductory Accounting Data Analytics Projects in Excel, Power BI, and Tableau Specialized Knowledge - 1.2 CH Tracie Miller-Nobles, Austin Community College Wendy Tietz, Kent State University Jennifer M. Cainas, University of South Florida 11.02: Strategy and Earning Management Accounting - 1.2 CH Dialogue Session Facilitator: Juwon Jang, University of Massachusetts Lowell Organizational Ambidexterity and Financial Reporting Quality Emmanuel Mwaungulu, University of Wisconsin–Whitewater The Effects of Corporate Name Changes on Firm Information Environment and Earnings Management Fuzhao Zhou, The College at Brockport, SUNY Erik Devos, The University of Texas at El Paso Jianning Huang, Saint Francis Xavier University 11.03: Operating Leases and Non-Arm’s Length and Leases Accounting - 1.2 CH Dialogue Session Facilitator: Xinyuan Shao, University of Minnesota An Empirical Investigation on the Relationship between Non-Arm’s-Length Transfer Pricing and Related Party Transactions Wen-Jye Hung, Min Jiang University Tsui-Lin Chiang, Fu Jen Catholic University Yiyin Ruan, Minjiang University Chen Wenyu, Minjiang University Does Operating Lease Recognition Impact Credit Spread? Xinyuan Shao, University of Minnesota 11.04: FAR: Corporate Use of Social Media and SAFS 161 Accounting - 1.2 CH Dialogue Session Facilitator: Emma E. Cole, Tuskegee University SFAS161 Derivative Disclosures and Interest Rate Risk Exposure—Evidence from Fair Value Hedge Qiuhong Zhao, Texas A&M University–Corpus Christi The Heterogenous Corporate Use of Social Media Minjae Koo, University of Houston 11.05: Predicting Financial Failures and the Coronavirus Pandemic and Corrpution Accounting - 1.2 CH Dialogue Session Facilitator: Oksana Kim, Minnesota State University at Mankato A Descriptive Analysis of the Coronavirus Pandemic and Corruption on Economic Growth Loretta Baryeh, Coppin State University Predicting Financial Failure of Public Teaching Hospitals: An Application of Fuzzy Clustering Analysis Murat Turk, The University of Health Sciences Nurettin Oner, The University of Alabama at Birmingham Ferhat Devrim Zengul, The University of Alabama at Birmingham 11.06: Effective Learning Strategies Poster Session C Specialized Knowledge - 1.2 CH Room 1 An Accounting Professor Uses Music to Connect with Her Online Students Christine Kuglin, Eastern Washington University Distance Learning Teaching Tips and Best Practices Veronica Paz, Indiana University of Pennsylvania Samantha Marie Dzielski, Indiana University of Pennsylvania Enhancing Online Quality Patricia B. Abels, University of Findlay Maria Gamba, University of Findlay Jump Start QuickBooks Online Instruction: A Hands-On Assignment Aimee Jacobs, California State University, Fresno Fernando Parra, California State University, Fresno Ankita Singhvi, Texas A&M University–Central Texas Room 2 Adding Free Writes to Auditing Veronica Paz, Indiana University of Pennsylvania Providing Accounting Students with 21st Century Skills Veronica Paz, Indiana University of Pennsylvania Samantha Marie Dzielski, Indiana University of Pennsylvania Lean Accounting: Relevant Teaching and Research Opportunities Laurie Burney, Baylor University Amal A. Said, Northern Kentucky University Room 3 Dr. Duron’s Unified Theory of Financial Reporting and Fund Accounting for State and Local Governments Robert W. Duron, Husson University Measuring Efficacy of Automated Intermediate Financial Accounting Homework Assignments James Brian Watkins, Brigham Young University–Hawaii Timesavers: Audio and Video Feedback Veronica Paz, Indiana University of Pennsylvania Timothy Shawn Creel, Lipscomb University Christina M. Olear, The Pennsylvania State University Brandywine 11.07: Session Intentionally Skipped

4:30 pm - 5:00 pm EDT	AAA Raffle

5:00 pm - 6:00 pm EDT	Concurrent Sessions 12.01: Is It Possbile to Interact with Students in the Virtual Classroom? Specialized Knowledge - 1.2 CH Moderator: Samantha M. Dzielski, Indiana University of Pennsylvania Panelists: Christina M. Olear, The Pennsylvania State University Brandywine Veronica Paz, Indiana University of Pennsylvania Timothy S. Creel, Lipscomb University Frank Sorokach, The Pennsylvania State University Scranton 12.02: CSR Accounting - 1.2 CH Moderator: Ikechukwu Ndu, University of Southern Maine Corporate Social Responsibility as a Defense Against Air-Pollution-Driven Brain Drain: Evidence from China Xingqiang Du, Xiamen University Feng Chen, University of Toronto Chunyan Wei, Peking University Jianguang Zeng, Chongqing University Discussant: Farzana Afrin, Boston College Media Coverage and Firm-Level Corporate Governance Changes: Evidence from Proxy Contests Farzana Afrin, Boston College Discussant: Feng Chen, University of Toronto The Internal Consistency of Sustainability Management Control Practices Meer Abhaurrahman, Université Côte d’Azur Eric Cauvin, HEC Paris Marc Journeault, Université Laval Discussant: Yin Liu, The College at Brockport, SUNY 12.03: Session Intentionally Skipped 12.04: Session Intentionally Skipped 12.05: Session Intentionally Skipped 12.06: Time to Flex Your Hy-Flex Muscles: Tips on Converting Your Traditional Classroom into a Hy-Flex Classroom & Transforming Accounting Education with High-Impact Google Tools Specialized Knowledge - 1.2 CH Cori Crews, Valdosta State University Ankita Singhvi, Texas A&M University, Central Texas Fernando Parra, Califoria State University, Fresno Laura l. Trevino, University of Texas at El Paso 12.07: Era of Big Data Analytics, Trust and Accounting Conservatism Accounting - 1.2 CH Dialogue Session Facilitator: Christine Jonick, University of North Georgia In the Era of "Big Data" Analytics: What Accountants Know! Sandria S. Stephenson, Georgia College & State University Trust and Accounting Conservatism Michelle Li-Kuehne, Whitworth University and University of Wisconsin–Whitewater

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