Program | American Accounting Association

2022 Midwest Region Meeting

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Thursday, September 29, 2022

4:00 pm – 6:00 pm	Registration

Friday, September 30, 2022

8:00 am – 6:30 pm	Tabletop Displays

8:00 am – 9:00 am	Coffee with Tabletop Exhibitors

9:00 am – 9:10 am	President’s Welcome Speaker: Matthew Notbohm, University of North Dakota

9:10 am – 10:00 am	Is Your Accounting Program Ready for a CPA Evolution? Speakers: Kimberly Swanson Church, Missouri State University Meghann Cefaratti, Northern Illinois University

10:00 am – 10:30 am	Break

10:30 am – 11:50 am	Concurrent Sessions 1.01: Make the AICPA Code of Professional Conduct Fun to Learn Regulatory Ethics - 1.6 CH Presenter: Leisa Lynn Marshall, Southeast Missouri State University 1.02: Using Gamification and Cases to Enhance Students’ Critical Thinking and Analytics Skills Accounting - 1.6 CH Moderator: Chih-Chen Lee, Northern Illinois University Panelists: Vince LoRusso, TrueUp Tawei (David) Wang, DePaul University 1.03: Audit Quality and Pricing Auditing - 1.6 CH Moderator: Justyna Skomra, The Pennsylvania State University (Behrend College) Auditor Responses to Estimation Uncertainty in Financial Statements Zhuoli Axelton, University of Wisconsin–Green Bay Jeffrey Gramlich, Washington State University Brandon Szerwo, University at Buffalo, SUNY Discussant: Xiaoli Guo, University of North Dakota The Relationship between Principles-Based Accounting Rules and Audit Fees Huishan Wan, University of Northern Iowa Zenghui Liu, Western Washington University Dawna Drun, Western Washington University Discussant: Justyna Skomra, The Pennsylvania State University Peer Review and Audit Quality: Should Peer Review of Governmental Audits and Employee Benefit Plan Audits Continue Under the Sarbanes-Oxley Act (SOX) of 2002? Alan Reinstein, Wayne State University Natalie T. Churyk, Northern Illinois University Cathleen L Miller, University of Michigan–Flint Discussant: Zhuoli Axelton, University of Wisconsin–Green Bay 1.04: Tax Avoidance Taxes - 1.6 CH Moderator: Kuan-Chen Lin, Central Michigan University U.S. Multinational Corporations, Tax Avoidance, and Multiple Earnings Goals Jason Jiao, Bradley University Discussant: Hyungshin Park, Santa Clara University Anti-Takeover Provisions and Tax Avoidance Zhiying Hu, University of Science and Technology Xuemei Zhang, University of Science and Technology Liya Hou, St. Cloud State Univeristy Discussant: Huishan Wan, University of Northern Iowa Does Local Government Debt Affect Tax Avoidance of State-Owned Enterprises? Zhiying Hu, University of Science and Technology Ting Huang, University of Science and Technology Liya Hou, St. Cloud State University Discussant: Kuan-Chen Lin, Central Michigan University 1.05: Accounting Behavior and Organizations Landmark Accounting - 1.6 CH Moderator: Lei Wang, University of Northern Iowa The Interactive Effects of Report Integration and Strategy Communication on Investors’ Reactions to Corporate Social Responsibility Measures Lei Wang, University of Northern Iowa Lei Dong, The University of Idaho Discussant: Dongxu Li, Xiamen University

12:00 pm – 1:30 pm	Lunch *Introduction:* Oksana Kim, Minnesota State University-Mankato Going Forward at the AAA Speakers: Yvonne L. Hinson, American Accounting Association Karen K. Osterheld, American Accounting Association

1:40 pm – 3:00 pm	Concurrent Sessions 2.01: Fostering Professional Research Skills in an Accounting Curriculum Accounting - 1.6 CH Panelists: Natalie T. Churyk, Northern Illinois University Martin Ndicu, Northern Illinois University 2.02: Effective Learning Strategies Roundtable Accounting - 1.6 CH “Careers in Accounting” Class: Helping Students Be Proactive in Starting Their Careers Early Dawn L. Mason, Western Michigan University ESG Activities across the Curriculum Rebekah A. Heath, Kansas State University Learning Strategies, Classroom Activities, and Prior Learning in a Large Lecture Financial Literacy Course Danny Royer, Ball State University Olga W. McAtee, Ball State University Tiffany Westfall, Ball State University 2.03: Financial Reporting Accounting - 1.6 CH Moderator: Yu-Ho Chi, The University of Tennessee at Martin Firms with Insiders Share Pledging and Financial Derivatives Usage Ching-Lung Chen, National Yunlin University of Science and Technology Tzu-Hao Lee, National Yunlin University of Science and Technology Kui-ying Lin, National Yunlin University of Science and Technology Discussant: Jason Jiao, Bradley University Family Firms and Information Asymmetry Youjia Xu, The University of Memphis Jing-Chi Chen, The University of Memphis Pankaj Jain, The University of Memphis Li-Yu Chen, University of Exeter Discussant: Yu-Ho Chi, The University of Tennessee at Martin 2.04: Governance and Managerial Ability Accounting - 1.6 CH Dialogue Session Facilitator: Leisa Lynn Marshall, Southeast Missouri State University Impact of Audit Committee Social Capital and Auditor Tenure on the Adoption of COSO 2013 Framework Sharif Islam, Southern Illinois University Carbondale Amanuel Fekade Tadesse, University of New Orleans Nusrat Farah, Southern Illinois University Carbondale William McCumber, Louisiana Tech University Amplifying the Effect of Gender Diverse Leadership: Why and When Top Management Team Gender Diversity Impacts Employees’ Workplace Experiences Sijing Wei, Creighton University Yiding Wang, The University of Oklahoma Regina Taylor, Creighton University Darryl Rice, Miami University What Factors Affect the Issuance of Sustainability Assurance Reports? Evidence from Americas Lucy Lu, Bradley University Minjie Guo, Zhejiang University of Finance and Economics 2.05: Executive Compensation and Advisory Fees Accounting - 1.6 CH Moderator: Oksana Kim, Minnesota State University Mankato Exploring the Role of Stock Liquidity in Executive Equity Compensation Design for S&P1500 Firms Emrah Ekici, University of Wisconsin–Eau Claire Marina Y. Ruseva, Lamar University Discussant: Ferdinand Siagian, Minnesota State University Mankato

3:00 pm – 3:30 pm	Break

3:30 pm – 4:50 pm	Concurrent Sessions 3.01: What Skills Are Our Accounting Graduates Missing? Personal Development - 1.6 CH Presenter: Karen Osterheld, American Accounting Association 3.02: Data Analytics and AI Information Technology - 1.6 CH Panelists: Ann C. Dzuranin, Northern Illinois University Matthew D. Pickard, Northern Illinois University Kimberly Swanson Church, Missouri State University 3.03: Forecasting Accounting - 1.6 CH Moderator: Mark Mellon, Northern Illinois University A Friend in Need is a Friend Indeed: Social Connection between IR Officers and Analysts Sheryl Zhang, Washington University in St. Louis Discussant: Alessandro Paolo Rigamonti, University of Pisa The Increasing Usefulness of Annual Earnings Announcements: An Examination of Changes in Disagreement Using Analyst Forecasts Orie Barron, The Pennsylvania State University Richard Schneible, Grand Valley State University Douglas E .Stevens, Georgia State University Discussant: TBD Economic Consequences of Adopting a Uniform and Principle-Based Revenue Recognition Standard: Early Evidence from ASC 606 Adoption Hyungshin Park, Kennesaw State University Siqi Li, Santa Clara University Amanda Badger, Santa Clara University Discussant: Sheryl Zhang, Washington University in St. Louis 3.04: Investor Protection and Decision-Making Accounting - 1.6 CH Moderator: Sijing Wei, Creighton University Insiders Share Pledging, Legislative Change, and Corporate Cash Holdings—Evidence from Taiwan Stocks Market Ching-Lung Chen, National Yunlin University of Science and Technology Chao-Jung Pan, National Yunlin University of Science and Technology, ChungMin Ho, National Yunlin University of Science and Technology Shi-Ming Huang, National Chung Cheng University Discussant: Chih-Chen Lee, Northern Illinois University Cryptocurrency Disruption and Investor Reaction to Earnings Announcements Minjae Kim, University of Minnesota Hui (Eva) Liang, The University of Texas at Tyler Ashish K. Ochani, Cornell University Xinyuan Shao, University of Minnesota Discussant: Matthew Notbohm, University of North Dakota 3.05: Teaching Cases Accounting - 1.6 CH Moderator: Katheryn Zielinski, Minnesota State University Mankato A Deep Dive into an AI Start-Up Company in the Pandemic Li Zhang, University of Illinois at Urbana Champaign Austin Kewei Chen, EY Discussant: Trevor Shonhiwa, Truman State University J&S Publisher Problems: A Diagnostic Analytics Case Exploring Employee Expense Reimbursement Trevor Shonhiwa, Truman State University Jamie Hoelscher, Southern Illinois University Edwardsville Discussant: Li Zhang, University of Illinois at Urbana Champaign

5:30 pm – 7:00 pm	Reception

Saturday, October 1, 2022

8:00 am – 12:30 pm	Tabletop Displays

8:00 am – 9:20 am	Concurrent Sessions 4.01: Applying Universal Design for Learning (UDL) Concepts in Our Courses Behavioral Ethics - 1.6 CH Presenter: Richard Walstra, Dominican University 4.02: DEIB Context, Community and Connections: Conversations with the AAA TL Book Club Behavioral Ethics - 1.6 CH Presenters: Susan M. McCarthy, Loyola University Chicago Karen Osterheld, American Accounting Association 4.03: Disclosure Accounting - 1.6 CH Moderator: Ivy Wang, Washington University in St. Louis Institutional Ownership and Corporate Voluntary Disclosure: The Myopia View Ivy Wang, Washington University in St. Louis Discussant: Sijing Wei, Creighton University Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies? Sijing Wei, Creighton University Michael Kimbrough, University of Maryland College Park Frank Wang, St. Louis University Jiarui Iris Zhang, SUNY Brockport Discussant: Kuan-Chen Lin, Central Michigan University 4.04: Management Decision-Making Accounting - 1.6 CH Moderator: Ben Angelo, Ball State University Forward-Looking Statements and Information Asymmetry Jing-Chi Chen, The University of Memphis Pankaj Jain, The University of Memphis Sabatino Silveri, The University of Memphis Discussant: Ben Angelo, Ball State University Tone at the Trump: The Impact of President Trump’s Idiolect on the Informational Efficiency of Conference Calls Ben Angelo, Ball State University Mitchell Johnston, University of Dayton Gina Redfearn, Independent Researcher Discussant: Jing-Chi Chen, The University of Memphis 4.05: Current Issues in Accounting Accounting - 1.6 CH Moderator: Oksana Kim, Minnesota State University Mankato A Reexamination of XBRL Using Financial Statement Acquisition and Market Activity James Joseph Anderson, Saginaw Valley State University Discussant: Oksana Kim, Minnesota State University Mankato Social Jetlag and Financial Decision-Making Sima Jannati, University of Missouri Sarah Khalaf, Kuwait University Discussant: Katheryn Zielinski, Minnesota State University Mankato

9:20 am – 9:50 am	Business Meeting with Light Breakfast Refreshments

9:50 am – 10:50 am	Coffee and Networking Session: Meet the AAA Leadership and the Midwest Region Leadership

10:50 am – 11:10 am	Break

11:10 am – 12:30 pm	Concurrent Sessions 5.01: Preparing Students for the Future Workplace with Design Thinking and Technology Information Technology - 1.6 CH Presenter: Markus Ahrens, St. Louis Community College, Meramec 5.02: Intentionally Skipped 5.03: Financial Accounting and Reporting Accounting - 1.6 CH Moderator: TBD The Asymmetric Accounting in the Creditor’s Decision: An Aggregation Perspective Lanyi Zhang, University of Houston–Downtown Discussant: Benjamin Hubbard, Purdue University The Impact of ASC 606 and Firm Characteristics on Revenue Manipulation Benjamin Hubbard, Purdue University Discussant: Lanyi Zhang, University of Houston–Downtown Counter-Factual Evidence That Revenue Recognition Footnotes Are Not Very Informative and Useful Yu-Ho Chi, The University of Tennessee at Martin David A Ziebart, University of Kentucky Discussant: TBD 5.04: Tax Planning and Litigation Risk Taxes - 1.6 CH Moderator: Huishan Wan, University of Northern Iowa Pain at the Pump: Excise Tax and Earnings Management Alessandro Paolo Rigamonti, University of Pisa Giulio Greco, University of Pisa Alessandro Capocchi, University Milano-Bicocca Discussant: Huishan Wan, University of Northern Iowa How Does Management Respond To Class Action Litigation Risk? Huishan Wan, University of Northern Iowa Discussant: Hao Shen, Illinois Institute of Technology Do State Tax Changes Affect Corporate Tax Aggressiveness? U.S. Evidence Hao Shen, Illinois Institute of Technology Discussant: Alessandro Paolo Rigamonti, University of Pisa 5.05: Human Capital Issues in Accounting Accounting - 1.6 CH Moderator: Kevin Sun, St. John’s University Board Gender Diversity, Extractive Industries, and Corporate Carbon Commitment Tesfaye T. Lemma, Towson University Mohammad Tavakolifar, Northeastern Illinois University Dessalegn Mihret, RMIT University Grant Samkin, University of South Africa Discussant: Kevin Sun, St. John’s University The Effects of Aggregating Performance Targets Hao He, Carroll University William Kazanis, The University of Texas at San Antonio Jeremy Lill, The University of Kansas Michael Majerczyk, Georgia State University Discussant: Mohammad Tavakolifar, Northeastern Illinois 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