Program | American Accounting Association

Thursday, October 20, 2022

1:00 pm–2:30 pm EDT	Doctoral/Student Faculty Interchange I Accounting - 1.8 CH Moderator: Justin S. Deng, Rutgers, The State University of New Jersey Announcements of Strategic Alternatives and Stock Prices Hyun Jung Rim, The George Washington University Jenny Zha Giedt, The George Washington University Discussant: Michael Kimbrough, University of Maryland College Park Corporate Social Responsibility and Its Impact on Firm Financial Performance: A Longitudinal Study Sheila Mueller, Indiana University of Pennsylvania Discussant: Xiaolu Xu, University of Massachusetts Boston Sustainability Committees and Corporate Risk-Taking Fadimbe O. Baro, University of Massachusetts Discussant: Veronica Paz, Indiana University of Pennsylvania

2:30 pm–3:00 pm EDT	Break

3:00 pm-5:00 pm EDT	Doctoral/Student Faculty Interchange II Accounting - 2.4 CH Moderator: Heeick Choi, University of Massachusetts Lowell Short-Window Fluctuations in Consumer Demand: Information or Noise? Michael Kimbrough, University of Maryland College Park Xu Wang, Saint Louis University Sijing Wei, Creighton University Lu Yan, University of Maryland Discussant: Oded Rozenbaum, The George Washington University The Effects of Accountability Pressure and Auditor Gender on Audit Risk Assessment Judgments Marie Solange Lopes, Stonehill College Discussant: Kun Yu, University of Massachusetts Boston The Effects of ASC 842 on the Value and Risk Relevance of Operating Lease Liabilities Kun Yu, University of Massachusetts Boston Xin Gu, University of Massachusetts Boston Li Ai, University of Massachusetts Boston Discussant: Douglas M. Boyle, The University of Scranton

Friday, October 21, 2022

9:00 am – 9:10 am EDT	Welcome Speaker: Mitchell Franklin, Le Moyne College

9:10 am – 10:00 am	Fostering a Culture of Belonging at the AAA Behavioral Ethics - 1.0 CH Speaker: Barbee Myers Oakes, American Accounting Association

10:00 am–10:30 am EDT	Break

10:30 am–11:50 am EDT	Concurrent Sessions 1.01: Facilitating DEI Conversations and Community with the TLC DEI Book Club Behavioral Ethics - 1.6 CH Moderator: Karen Osterheld, American Accounting Associati n Panelists: Tracie Miller, Franklin University Sidney Askew, Borough of Manhattan Community College–CUNY 1.02: Flipgrid: A Great Tool for Online Accounting Classes Computer Software & Applications - 1.6 CH Moderator: Veronica Paz, Indiana University of Pennsylvania Panelists: Timothy S. Creel, Lipscomb University Christina M. Olear, The Pennsylvania State University Brandywine 1.03: Audit and Partner Quality Auditing - 1.6 CH Moderator: Yufan Dong, Temple University Does Audit Effort Mitigate the Negative Effect of Macro Uncertainty on Audit Quality? KangHo Cho, Syracuse University Susan M. Albring, Syracuse University Xiaolu Xu, University of Massachusetts Boston Discussant: Yufan Dong, Temple University Audit Firms’ Network Structure and Audit Quality Maysam Ayoub, University of Antwerp Kris Hardies, University of Antwerp Discussant: Susan M. Albring, Syracuse University Can Individual Auditor Career Jumps Predict Audit Partner Quality? Joseph Micale, New Jersey Institute of Technology Discussant: TBD 1.04: Contemporary Topics and Methodology Accounting - 1.6 CH Moderator: Kevin Sun, St. John’s University Why Subsample-Based Proxies Should Not Be Used as Dependent Variables Sudipta Basu, Temple University Dmitri Byzalov, Temple University Discussant: TBD The Misuse of Regression-Based x-Scores as Dependent Variables Dmitri Byzalov, Temple University Sudipta Basu, Temple University Discussant: TBD 1.05: Corporate Governance Accounting - 1.6 CH Moderator: Jonathan Nash, University of New Hampshire Institutional Ownership and Corporate Voluntary Disclosure: The Myopia View Ivy Wang, Washington University in St Louis Discussant: Marie Rice, Siena College Fifty Shades of CEO Duality: CEO Personal Risk Preference, Duality, and Corporate Risk Taking Jingrong (Karen) Lin, University of Massachusetts Lowell Khondkar E. Karim, University of Massachusetts Lowell Rui Hu, California State University, Los Angeles Shaymus Dunn, University of Massachusetts Lowell Discussant: Jonathan Nash, University of New Hampshire Inalienable Human Capital and Inevitable Corporate Payouts Kose John, New York University Xiaoran Ni, Xiamen University Chi Zhang, University of Massachusetts Lowell Discussant:Minjae Koo, Chinese University of Hong Kong

12:00 pm–12:45 pm EDT	Lunch Break

12:45 pm–1:30 pm EDT	Going Forward at the AAA Introduction: Jacob Peng, Robert Morris University Speakers: Karen K. Osterheld, American Accounting Association

1:40 pm–3:00 pm EDT	Concurrent Sessions 2.01: Sharpen Your Skills in Data Analytics Information Technology - 1.6 CH Moderator: Xiaolu Xu, University of Massachusetts Boston Panelists: William Goldman, Northeastern University Andrew S. Weinberger, Central Connecticut State University 2.02: Effectively Teaching through Stories in the Accounting Classroom Accounting - 1.6 CH Presenter: Marie Solange Lopes, Stonehill College 2.03: Financial Analysts and Forecasts Finance - 1.6 CH Moderator: Richard A. Schneible, Grand Valley State University Dual Holdings and Analysts’ Forecast Properties Seung Won Lee, The Pennsylvania State University Harrisburg HakJoon Song, California State University, Dominguez Hills Sunghoon Joo, California State University, Dominguez Hills Discussant: Richard A. Schneible, Grand Valley State University The Increasing Usefulness of Annual Earnings Announcements: An Examination of Changes in Disagreement Using Analyst Forecasts Orie E. Barron, The Pennsylvania State University Richard A. Schneible, Grand Valley State University Douglas E. Stevens, Georgia State University Discussant: Seung Won Lee, The Pennsylvania State University Harrisburg The Great Sell-Side Sell-Off: Evidence of Declining Financial Analyst Coverage Justyna Skomra, The Pennsylvania State University Barry R. Hettler, Ohio University Arno Forst, The University of Texas Rio Grande Valley Discussant: Jay Junghun Lee, University of Massachusetts Boston 2.04: Financial Reporting and EM Accounting - 1.6 CH Moderator: Dmitri Byzalov, Temple University Non-GAAP Reporting in the Presence of Predatory Threats from Product Market Peers Hyunkwon Cho, Sungkyunkwan University Robert Genehung Kim, University of Massachusetts Boston Sangwan Kim, University of Massachusetts Boston Jay Junghun Lee, University of Massachusetts Boston Discussant: Joon Ho Kong, Stevens Institute of Technology The Impact of Conservatism and Supply Chain Finance on Bad Debt Expense Sudipta Basu, Temple University Tom Canace, Wake Forest University Mark Cecchini, University of South Carolina Yi Liang, Temple University Discussant: Sunil Kumar, University of Massachusetts Boston 2.05: Gender and Diversity Business Management & Organization - 1.6 CH Moderator: Kevin Sun, St. John’s University Considering the Case of Perceived Discrimination: Using Federal Gender Discrimination Lawsuits Lydia N. Didia, Jackson State University Renee Flasher, The Pennsylvania State University Harrisburg Michelle Lau, Brock University Discussant: Kevin Sun, St. John’s University Does Gender Composition of the Audit Workforce Matter? An Examination of Audit Quality Joshua Khavis, University at Buffalo, SUNY Brandon Szerwo, University at Buffalo, SUNY Amy Genson Sheneman, The Ohio State University Discussant: Xu Cheng, Auburn University

3:00 pm – 3:30 pm	Break

3:30 pm–4:50 pm EDT	Concurrent Sessions 3.01: Applications of Data Analytics in the Classroom Information Technology - 1.6 CH Data Analytics in Excel Using XBRL Tags Christina M. Olear, The Pennsylvania State University Brandywine Veronica Paz, Indiana University of Pennsylvania Timothy S. Creel, Lipscomb University Deanna’s Delights, Inc.: Data Analytics in the Audit of the Procurement Cycle Veronica Paz, Indiana University of Pennsylvania Janet Lynn Souza, Saint Joseph’s University Andrew S. Weinberger, Central Connecticut State University Samantha Marie Dzielski, Indiana University of Pennsylvania 3.02: The Accounting Case Series: A Case Series to Provide Training for the Challenges Faced by New Academic Administrators Personal Development - 1.6 CH Presenters: Mitchell Franklin, Le Moyne College Joan K. Myers, Le Moyne College 3.03: Accounting and Organizations Business Management & Organization - 1.6 CH Moderator: Yunshil Cha, University of New Hampshire Group Goal Difficulty and Shirking: The Moderating Role of Group Identity Chaoping Li, Skidmore College Andrea R. Drake, Louisiana Tech University Discussant: Yunshil Cha, University of New Hampshire Clawback Enforcement Disclosure: To Disclose or Not to Disclose Yunshil Cha, University of New Hampshire Susan Gill, Washington State University Bernard Wong-On-Wing, Washington State University Discussant: Andrea R. Drake, Louisiana Tech University Odebrecht Bribery: The Worst FCPA Violation Obeua Persons, Rider University Discussant: TBD 3.04: Accounting and Technology Information Technology - 1.6 CH Moderator: Congcong Li, Duquesne University Causal Impact of Litigation Outcome on Risk Factor Disclosure: Evidence from Open Source Software Litigation Yufan Dong, Temple University Jayanthi Krishnan, Temple University Discussant: Janet Lynn Souza, Saint Joseph’s University Apply the Theory of Planned Behavior to Influence Auditors’ Knowledge-Sharing Behavior Xu Cheng, Auburn University Discussant: Lu Tong, Baruch College–CUNY Improving Accessibility and Comparability of Financial Reporting Using XBRL—A Comparison of the U.S. to China Roberta J. Cable, Pace University Chunyan Li, Pace University Jessica Shen, Pace University Discussant:Veronica Paz, Indiana University of Pennsylvania Is Cryptocurrency the New Haven for Tax Evaders? Exposé of Financial Secrecy in Tax Havens and Bitcoin Trading Congcong Li, Duquesne University Mark Ma, University of Pittsburgh Discussant: TBD 3.05: Audit and Advisory Fees Auditing - 1.6 CH Moderator: Minjae Koo, Chinese University of Hong Kong Do Auditors Prioritize Pricing Their Client’s Risk or Their Circumstance? Evidence fro Political Risk Mohamed Mekhaimer, St. John Fisher University Discussant: KangHo Cho, Syracuse University The Accounting Impact from COVID-19 Uncertainty: Evidence from Audit Report Disclosures Joseph Micale, New Jersey Institute of Technology Joon Ho Kong, Fordham University Discussant: KangHo Cho, Syracuse University Implications of Advisory Fee Structure for Fair Valuation in Bond Mutual Funds Minjae Koo, Chinese University of Hong Kong Discussant: Qiongyao Zhang, Robert Morris University

5:00 pm–6:00 pm EDT	Social Hours hosted by the Regions

Saturday, October 22, 2022

8:00 am–9:20 am EDT	Concurrent Sessions 4.01: Emerging Technologies in the Accounting Profession: AI and Machine Learning Information Technology - 1.6 CH Moderator: Xiaolu Xu, University of Massachusetts Boston Panelists: Sean Cao, University of Maryland Anastasia Zakolyukina, The University of Chicago Pierre Liang, Carnegie Mellon University 4.02: Intentionally Skipped 4.03: Financial Instruments Finance - 1.6 CH Moderator: Joon Ho Kong, Stevens Institute of Technology Firms with Insiders Share Pledging and Financial Derivatives Usage Kui-Ying Lin, National Yunlin University of Science and Technology Ching-Lung Chen, National Yunlin University of Science and Technology Tzu-Hao Lee, National Yunlin University of Science and Technology Discussant: Joon Ho Kong, Stevens Institute of Technology Debt Financing to Innovative Firms: Evidence from First Action Reports on Patent Applications Zhongnan Xiang, University of Warwick Discussant: Sae Young Yoon, Baruch College–CUNY 4.04: Teaching and Learning Personal Development - 1.6 CH Moderator: Veronica Paz, Indiana University of Pennsylvania Learning from Pandemic Teaching to Become a Better Teacher Obeua Persons, Rider University Discussant: Veronica Paz, Indiana University of Pennsylvania Best Practices, Tips, and Tricks for Accounting Courses in a Distance Learning Modality Veronica Paz, Indiana University of Pennsylvania Samantha Marie Dzielski, Indiana University of Pennsylvania Discussant: Justyna Skomra, The Pennsylvania State University 4.05: Career Concern and Managerial Incentives Accounting - 1.6 CH Moderator: Henri Akono, The University of Maine The Association between Audit Committee Gender Diversity and Financial Reporting Timeliness Jonathan Nash, University of New Hampshire Cristina Bailey, The University of New Mexico Discussant: Dmitri Byzalov, Temple University Executive Youth and Conditional Conservatism Henri Akono, The University of Maine Discussant: Marwa Soliman, University of Ottawa The Bright Side of Career Concern: CEO Tenure and Narrative Disclosure Complexity Marwa Soliman, University of Ottawa Discussant: Henri Akono, The University of Maine

9:20 am 9:50 –ؘ am EDT	Mid-Atlantic Region Business Meeting and Awards Presentation Northeast Region Business Meeting and Awards Presentation

9:50 am–11:10 am EDT	Concurrent Sessions 5.01: Integrating ESG into Your Classroom Accounting - 1.6 CH Moderator: Janet Lynn Souza, Saint Joseph’s University Effectively Teaching the Accountant’s Role in ESG Reporting Maria H. Sanchez, Rider University Margaret O’Reilly-Allen, Rider University How Can Accounting Educators Integrate Environmental, Social, and Governance (ESG) Topics into the Classroom? Ashley Stampone, The University of Scranton Christina M. Olear, The Pennsylvania State University Brandywine Veronica Paz, Indiana University of Pennsylvania Nicholas Olear, The Pennsylvania State University 5.02: Teaching Case Studies Roundtable Accounting - 1.6 CH Moderator: Xiaolu Xu, University of Massachusetts Boston Identifying Business and Financial Risks in the Cannabis Industry Michelle Kusaila, Central Connecticut State University Andrew S. Weinberger, Central Connecticut State University Mary McCarthy, Central Connecticut State University Virtual Plant Tours Veronica Paz, Indiana University of Pennsylvania Timothy S. Creel, Lipscomb University Christina M. Olear, The Pennsylvania State University Brandywine What was Lacking at Luckin? A Case Study of Ethics and Fraud in a U.S. Listed Foreign Company Devon Baranek, Rider University Nandini Chandar, Rider University Sherry Li, Rider University 5.03: Corporate Disclosure Accounting - 1.6 CH Moderator: Zhongnan Xiang, Temple University Does Political Uncertainty Obfuscate Narrative Disclosure? Marwa Soliman, University of Ottawa Discussant: Sae Young Yoon, Baruch College–CUNY Peer Selection and Financial Statement Comparability Joon Ho Kong, Stevens Institute of Technology Discussant: Sangwan Kim, University of Massachusetts Boston Does Litigation Risk Deter Classification Shifting? Evidence from a Quasi-Natural Experiment Sunil Kumar, University of Massachusetts Boston Discussant: Sydnee Manley, Providence College Accelerated Dissemination of Patenting Information Increases Crash Risk: Evidence from the American Inventor’s Protection Act Kose John, New York University Xiaoran Ni, Xiamen University Chi Zhang, University of Massachusetts Lowell Discussant: Zhongnan Xiang, Temple University 5.04: ESG/Sustainability Accounting - 1.6 CH Moderator: Lu Tong, Baruch College–CUNY Managers’ Rhetorical Strategies in Proxy Statements to Persuade Shareholders Against Activists’ Environmental and Social Proposals Sudipta Basu, Temple University Alice Lee, Temple University Todd Schifeling, Temple University Discussant: Jay Junghun Lee, University of Massachusetts Boston Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies? Sijing Wei, Creighton University Michael Kimbrough, University of Maryland College Park Xu Wang, Saint Louis University Jiarui Iris Zhang, The College at Brockport, SUNY Discussant: Timothy S. Creel, Lipscomb University 5.05: Information Acquisition and Investor Reactions Accounting - 1.6 CH Moderator: Marie Rice, Siena College How Does RegTech Development Affect Corporate Liquidity Management? Evidence from EDGAR Implementation Dongxu Li, Xiamen University Xiaoran Ni, Xiamen University David Yin, Miami University Discussant: Fangjun Sang, St. Bonaventure University The Interplay between Information Acquisition and Information Integration: Evidence from EDGAR Search Volume around 10-K/10-Q Filing Dates Joshua Coyne, The University of Memphis Kevin Kim, The University of Memphis Sangwan Kim, University of Massachusetts Boston Discussant: Bonnie Brayton Kennedy, Salve Regina University Cryptocurrency Disruption and Investor Reaction to Earnings Announcements Minjae Kim, University of Minnesota Hui (Eva) Liang, The University of Texas at Tyler Xinyuan Shao, University of Minnesota Discussant: Li Gao, SUNY at New Paltz Information Asymmetry and Say on Pay Abstention Votes Ayishat Omar, Rowan University Yu Cong, Morgan State University Alex P. Tang, Morgan State University Discussant: Marie Rice, Siena College

11:10 am–11:30 am EDT	Break

11:30 am–12:50 pm EDT	Concurrent Sessions 6.01: Intentionally Skipped 6.02: Intentionally Skipped 6.03: Firm Valuation Accounting - 1.6 CH Moderator: Steve C. Lim, Texas Christian University Cross-Sectional Variations in the Valuation Role of Investment Growth Paul Irvine, Texas Christian University Shin Hyung Kwon, Hanyang University Steve C. Lim, Texas Christian University Discussant: Fumiko Takeda, Keio University Earnings versus Cash Flows in Equity Valuation: Evidence from the COVID-19 Crisis Jeong-Bon Kim, City University of Hong Kong Junwoo Kim, Oakland University Jay Junghun Lee, University of Massachusetts Boston Discussant: Daniel Alan Street, Bucknell University Effects of Shareholder Proposals on the Market Value of Japanese Firms Fumiko Takeda, Keio University Ryo Sato, The University of Tokyo Discussant: Steve C. Lim, Texas Christian University 6.04: Dialogue 1: Audit and Social Responsibility Auditing - 1.6 CH Dialogue Session Facilitator: Bonnie Brayton Kennedy, Salve Regina University The Acceptance and Use of Audit Data Analytic Tools by Small and Mid-Sized Firms Bonnie Brayton Kennedy, Salve Regina University Qi Liu, University of Rhode Island Judy K. Beckman, University of Rhode Island Curse of the Poker Face: The Effects of Mindfulness on Auditors’ Ability to Identify Fraud Risk Factors Marie Rice, Siena College Is There a Correlation between Corporate Social Responsibility Reporting (CSR) and Marketing Expenses? Veronica Paz, Indiana University of Pennsylvania Timothy S. Creel, Lipscomb University 6.05: Dialogue 2: Behavioral and Organization Accounting - 1.6 CH Dialogue Session Facilitator: Mahfuja Malik, Sacred Heart University Breaking the Glass: Fostering Female Leadership in the Accounting Profession Mahfuja Malik, Sacred Heart University London Duncza, Sacred Heart University Group Identity and Voluntary Effort Nicholas J. Fessler, Western Kentucky University Chaoping Li, Skidmore College Pinky Rusli, Western Kentucky University Toward Resolving IRS Staffing Shortages: Insights from the Federal Employee Viewpoint Survey Kathryn Simms, Radford University Yiwen Li, Radford University Robert Alexander Warren, Radford University

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 Live

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