Program | American Accounting Association

2022 Ohio Region Meeting

Preliminary Program

Thursday, March 31, 2022

1:00 pm – 4:00 pm	Doctoral/New Faculty Consortium

Friday, April 1, 2022

9:00 am – 9:10 am	President’s Welcome Speaker: Karin Petruska, Youngstown State University

9:10 am – 10:00 am	Building Ohio’s Pipeline Personal Development - 1.0 CH Speaker: Barbara Benton, The Ohio Society of CPAs

10:00 am – 10:30 am	Break

10:30 am – 11:50 am	Concurrent Sessions 1.01: A Career in the Middle Market—Sponsored by Plante Moran Personal Development - 1.6 CH Panelists: Amy Ciminello, Plante Moran Bradley Bryant, Plante Moran Scott Phillips, Plante Moran Blake Roe, Plante Moran 1.02: Financial Accounting and Reporting Accounting - 1.6 CH Moderator: Karin Petruska, Youngstown State University The Economic Consequence of Analysts’ Cash Flow Forecasts on Firms’ Information Environment: Evidence from Bid-Ask Spread Abhijit Barua, Florida International University Mengyu Ma, University of Central Arkansas Discussant: Karin Petruska, Youngstown State University The Option to Stock Volume Ratio: Information Releases and the Variance Risk Premium. Thaddeus A. Neururer, The University of Akron George Papadakis, U.S. Securities and Exchange Commission Discussant: Atul Singh, Ball State University How Firm Transparency Influences CEO Compensation Shihui Fan, Kent State University Discussant: Yiyang Zhang, Youngstown State University 1.03: Dialogue 1 Accounting - 1.6 CH Dialogue Session Facilitator: Benjamin Hoffman, Cleveland State University iXBRL Early Adoption, Audit Effort, and Audit Resource Allocation Yiyang Zhang, Youngstown State University Adi Masli, The University of Kansas Stephanie Walton, Louisiana State University Mengmeng Wang, The University of North Carolina at Greensboro The Effects of Explicit Clarification of Auditor Responsibility for Error or Fraud on Lenders’ Perceptions of Audit Quality and Loan Decisions Xia Zhang, Alabama A&M University Kayla Denise Booker, Rhodes College To Tell or Not to Tell: A Theoretical Approach to Whistleblowing and Its Study Timothy J. Fogarty, Case Western Reserve University Was the Duhnke PCAOB Captured? John D. Keyser, Case Western Reserve University Economic Consequences of Tax Director Departure Wu-Po Paul Liu, National Cheng Kung University Mengyu Ma, University of Central Arkansas 1.04: Teaching, Learning and Curriculum 2 Specialized Knowledge - 1.6 CH Moderator: Brenda K. Sharp, University of Rio Grande Expert Thinking: A Neuroaccounting EEG Experiment Measures Knowledge Development Marsha M. Huber, Institute of Management Accountants Maria Paulina Kassawat, Youngstown State University Chen Chen, Harvard-Smithsonian Center for Astrophysics Amanda Roby, Youngstown State University Discussant: Jill Cadotte, Ohio Northern University Putting the "Flip" to the Test of Time: Students, Video and Pandemic-Era Performance Timothy J. Fogarty, Case Western Reserve University Discussant: Pinky Rusli, Western Kentucky University It Takes a Village: Networks of Support Underlying Publications in a Major Accounting Journal Timothy J. Fogarty, Case Western Reserve University R. Drew Sellers, Kent State University Jadallah Azmi Jadallah, Saginaw Valley State University Discussant: Pinky Rusli, Western Kentucky University

12:00 pm – 12:45 pm	Lunch Break

12:45 pm – 1:30 pm	Plenary Session: Going Forward at the AAA Introduction: Wendy Tietz, Kent State University 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: How Are Schools Responding to CPA Evolution? Accounting - 1.6 CH Moderator: Wendy Tietz, Kent State University Benjamin Hoffman, Cleveland State University Tim C. Miller, Xavier University R. Drew Sellers, Kent State University 2.02: Diversity, Equity, and Inclusion Courageous Conversations Forum Sponsored by the AAA-TLC Section Behavioral Ethics - 1.6 CH Moderators: Barbee Oakes, American Accounting Association Tracie Miller-Nobles, Austin Community College Karen Osterheld, American Accounting Association 2.03: Auditing Accounting - 1.6 CH Moderator: Megan Seymore, Ohio University The Effect of Skills-Based versus Non-Skilled Community Service on Auditor Behavior Michael Killey, University of Michigan–Dearborn Matthew J. Hayes, University of Nevada, Reno Text Analytics, Climate Change Risk Disclosures and Audit Fees Lei Gao, The University of Akron Discussant: Barry R. Hettler, Ohio Universit The Real Effect of Authoritative Regulatory Guidance and Attestation Standards: Evidence from Financial Advisor Misconduct Rui-Zhong Zhang, Kent State University Rachel Peng, University of Dayton Russell Williamson, University of Louisville Discussant: TBD Assume or Divide Responsibility? An Experimental Examination of Investors’ Reactions to the Role and Disclosure of Component Auditors in an Audit John D. Keyser, Case Western Reserve University Jason L. Smith, University of Nevada, Las Vegas Discussant: Megan Seymore, Ohio University 2.04: Teaching, Learning and Curriculum 1 Specialized Knowledge 1.6 CH Moderator: Rui-Zhong Zhang, Kent State University Using AAERs in Financial Accounting Courses: A Case Study to Integrate Ethical and Technical Competencies Barry R. Hettler, Ohio University Jennifer L. Sustersic Stevens, Ohio University Discussant: Kevin Brown, Wright State University How to Utilize CANVAS Discussion Tool in Synchronous Setting Help Student’s Learning Recip Pekdemir, University of Wisconsin–La Crosse Ayca Zeynep Suer, Istanbul University Sultan Kuzu Yildirim, Istanbul University Mehmet C. Kocakulah, University of Wisconsin–La Crosse Discussant: Kevin Brown, Wright State University Digitizing International Financial Reports with iXBRL and the IFRS Taxonomy: The Case of the EU, U.S., and SAP SE Mark A. Holtzblatt, Cleveland State University Kristine M. Brands, United States Air Force Academy Discussant: Fangjun Sang, Saint Bonaventure University

3:00 pm – 3:30 pm	Break

3:30 pm – 4:50 pm	Concurrent Sessions 3.01: Roundtables–Teaching Innovations Accounting - 1.6 CH Breakout Room 1: Using You Tube Clips from Movies and TV Shows in Your Tax Class Robert J. Walsh, University of Dallas Breakout Room 2: How to Use the Flipped Classroom for a Tax Class Mindy Nett, Kent State University Breakout Room 3: How to Perfect Your Teaching Using CATs (Classroom Assessment Techniques) Marsha Huber, Institute of Management Accountants Breakout Room 4: Taming Accounting Complexities: Be a Savvy Reader Pinky Rusli, Western Kentucky University David A. Ziebart, University of Kentucky Xinlei Zhao, The University of Toledo 3.02: Data Literacy for Students Information Technology - 1.6 CH Wendy Tietz, Kent State University Tracie Miller-Nobles, Austin Community College 3.03: Financial Accounting and Auditing Accounting - 1.6 CH Moderator: Thaddeus Neurerer, The University of Akron The Effect of Accounting Standard Precision and Professional Judgment Guidance on Auditors’ Decision under Chinese Regulatory Environment Xia Zhang, Alabama A&M University Discussant: Benjamin Hoffman, Cleveland State University Do Investors Perceive the Link between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures Curtis Farnsel, University of Dayton Discussant: Kexin Yu, University of Cincinnati Is Firms’ Social Media Engagement Informative about Firm Performance? Atul Singh, Ball State University Discussant: Lingting Jiang, University of Cincinnati Technology Diffusion and Corporate Twitter Adoption Patterns Atul Singh, Ball State University Sok-Hyon Kang, The George Washington University Robet Savickas, The George Washington University Amin Hosseini, The George Washington University Discussant: Thaddeus Neurerer, The University of Akron 3.04: History, Gender Issues and Public Interest Personal Development - 1.6 CH Moderator: Marsha M. Huber, Institute of Management Accountants Battleground: Accounting and Reporting Issues of the Baltimore and Ohio Railroad during the American Civil War Jan Heier, Faulkner University Gary John Previts, Case Western Reserve University Robert Russ, Northern Kentucky University Discussant: Jill Cadotte, Ohio Northern University Amplifying the Female Advantage: The Impact of Female Representation in Top Management on Employee’s Work Experiences Sijing Wei, Creighton University Yiding Wang, The University of Oklahoma Regina Taylor, Creighton University Darryl Rice, Miami University Discussant: Janean Rundo, University of Cincinnati This Cannot Be the Future: COVID-19 Exposes Inequities in the Workplace for Women Marsha M. Huber, Institute of Management Accountants Chenchen Huang, Carlow University Maria Paulina Kassawat, Youngstown State University Dave M. Law, Youngstown State University Discussant: Janean Rundo, University of Cincinnati Corporate Social Irresponsibility, Adaptation, and Equity Value Curtis Farnsel, University of Dayton Discussant: Tim C. Miller, Xavier University

5:00 pm – 6:00 pm	Social Hour

Saturday, April 2, 2022

8:00 am – 9:20 am	Concurrent Sessions 4.01: Data Cleaning with Excel Information Technology - 1.6 CH Wendy Tietz, Kent State University Tracie Miller-Nobles, Austin Community College 4.02: Make it Stick! Applying Cognitive Psychology in Accounting Courses to Enhance the Student Experience Accounting - 1.6 CH Monica M. Widdig, University of Cincinnati Blue Ash College 4.03: Management Accounting and Nonprofit Specialized Knowledge - 1.6 CH Moderator: Fangjun Sang, Saint Bonaventure University Fraud in the Nonprofit Sector Michelle Hutchens, University of Illinois Amy G. Sheneman, The Ohio State University Discussant: Fangjun Sang, Saint Bonaventure University ASC 842 and the Asset Investment Decisions of EBITDA-Focused Firms Mona Khaled Almatouq, The George Washington University Discussant: Huilan Zhang, The Pennsylvania State University Altoona Managerial Ability, Political Risk, and Political Spending Disclosure Huilan Zhang, The Pennsylvania State University Altoona Jing Wang, California State University, Bakersfield Discussant: Amy G. Sheneman, The Ohio State University 4.04: Dialogue 2 Specialized Knowledge - 1.6 CH Dialogue Session Facilitator: Brenda K. Sharp, University of Rio Grande The Regulatory Philosophy of James R. Doty: PCAOB Chairman 2011–2018 John D. Keyser, Case Western Reserve University Does High Managerial Ability Help Borrower Avoid Debt Covenants Violation? Yulin Zhu, Kent State University Group Identity and Voluntary Effort Nicholas J. Fessler, Western Kentucky University Chaoping Li, Skidmore College Pinky Rusli, Western Kentucky University A Review of the Research in Critical Thinking for Online Courses Robert J. Walsh, University of Dallas

9:20 am – 9:50 am	Business Meeting and Awards

9:50 am – 10:50 am	Networking Session Breakout Room 1: Meet the AAA CEO and AAA Centers for Advancing Accounting Education Director Breakout Room 2: Meet Your Region Leadership and Learn About Volunteer Opportunities

10:50 am – 11:10 am	Break

11:10 am – 12:30 pm	Concurrent Sessions 5.01: Improving Teamwork through Meaningful Peer Evaluation in Accounting Courses Communications and Marketing - 1.6 CH Amanda Armeni, Hiram College Romeva Prcela, Hiram College 5.02: Preparing Students for the Future Workplace with Design Thinking and Technology Information Technology - 1.6 CH Markus Ahrens, St. Louis Community College, Meramec Cathy J. Scott, University of North Texas–Dallas

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