Program

Friday, March 3, 2023

8:30 am – 4:00 pm	Registration Tabletop Exhibit: AICPA-CIMA

9:30 am – 11:30 am	Workshop: A Beginner's Guide to R for Accounting & Auditing Accounting - 2.4 CH Presenter: Kurt S. Schulzke, University of North Georgia Data analytics is a hot topic in business these days, but proprietary analytics tools can be expensive and inflexible. A good option for analysis is R, a free software environment for statistical computing and graphics. Kurt Schulzke will lead a workshop to introduce accounting educators to the resources and desirable features available in R, and will show how to incorporate R in a variety of accounting classes. The session is based on Kurt’s practical teaching experience at undergraduate and masters levels.

11:45 am – 1:15 pm	Lunch and Speaker Accounting - 1.0 CH Forensic Accounting & Fraud Examination Skills–A View from a Practitioner Speaker: Vic Hartman, JD, CPA, CFE, a former FBI Special Agent and author of The Honest Truth About Fraud: A Retired FBI Agent Tells All

1:30 pm - 3:00 pm	Concurrent Sessions 1.01 Completed Research - Peer Pressure and Bias Behavioral Ethics- 1.8 CH Moderator: Marie Rice, Siena College The Interaction of Peer Influence and Affect on Budgetary Slack. Xin Geng, Berry College Alyssa Ong, Pepperdine University Scott Fleming, West Virginia University Institute of Technology Discussant: Michael Favere-Marchesi, Simon Fraser University Confronting Bias in Whistleblowing: How Race, Gender, and Marital Status Intersect in the Reporting of Unethical Conduct. Andrea Scheetz, Georgia Southern University Ruwan K. Adikaram, University of Minnesota, Duluth Alyssa Ong, Pepperdine University Discussant: Claire Costin, University of Portland The Effect of Bias on Employee Suspicions of Co-Worker Guilt and Likelihood of Peer Reporting. Claire Costin, University of Portland Stephani A. Mason, DePaul University Jason Rinaldo, Texas Tech University Discussant: Xin Geng, Berry College 1.02 Classroom Teaching Ideas and Materials Accounting – 1.8 CH Moderator: Paul Ordyna, University of South Dakota Learning from History—FTX Was Not Unique. Bill Black, University of North Georgia One Stone, Two Birds: Incorporating the Publication Process into the Classroom. Richard G. Brody, The University of New Mexico Teaching Newly Issued Revenue Recognition Guidance Using Accounting Restatement at a Public Company. Vijay Sampath, Fairleigh Dickinson University Jamal Ahmad, John Jay College of Criminal Justice Calvester C. Legister, John Jay College of Criminal Justice 1.03 Fraud Examiner Practitioner Panel Specialized Knowledge- 1.8 CH Moderator: Renee Flasher, Penn State Harrisburg Panelists: James Wood, CPA/CFF, CFE Heather Denison, CPA, CFE

3:00 pm - 3:15 pm	Break

3:15 pm - 4:45 pm	Concurrent Sessions 2.01 Completed research - Financial Reporting Fraud Specialized Knowledge- 1.8 CH Moderator: Leah Elena Muriel, Oklahoma State University Financial Fraud, Hispanics, and Transgenerational Bonds. Jesus R. Jimenez Andrade, Texas A&M University–San Antonio Discussant: Christiana AntwiObimpeh, UTSA Free or Paid Content in Moderating Media Coverage and Reputational Market Value Penalties After (FCPA) Corporate Wrongdoings. Jesus R. Jimenez Andrade, Texas A&M University–San Antonio Discussant: Brady Haering, University of Oklahoma 2.02 Fraud Risk Assessments in Practice Specialized Knowledge- 1.8 CH Speaker: Michael Brodsky, Deloitte & Touche LLP and Merrimack College 2.03 Teaching Cases - Fraud Detection Specialized Knowledge- 1.8 CH Moderator: Elizabeth Felski, SUNY, Geneseo Finding Fraud: A Hands-On Fraud Creation and Detection Case Elizabeth Felski, SUNY, Geneseo Trouble at Tindy: A Fraud Simulation. Bring laptop if you'd want to go over the case during the presentation Cindy Durtschi, DePaul University Tina Carpenter, The University of Georgia A Teaching Case Applying Benford's Law to Detect Credit Card Fraud Using Microsoft Excel.* Chih-Chen Lee, Northern Illinois University Wei-Cheng Milton Shen, The University of Alabama in Huntsville Alan He, Carrol University

5:45 pm - 7:15 pm	Reception at NACVA Headquarters 1218 East 7800 South, Suite 301 Sandy, UT 84094
Saturday, March 4, 2023
7:00 am – 1:30 pm	Registration Tabletop Exhibit: AICPA-CIMA

7:30 am – 8:30 am	Breakfast, Awards Recognition and Discussion by NACVA

8:30 am-10:00 am	Concurrent Sessions 3.01 Completed Research - Audit and ESG Fraud Auditing- 1.8 CH Moderator: Donald Larry Crumbley, Texas A&M University–Corpus Christi ESG Fraud: Analyzing SEC Enforcement Actions in the ESG Space. Subash Adhikari, Southeastern Louisiana University Louis P. Le Guyader, Southeastern Louisiana University Discussant: Anuradha Charlot Goel Ghai, Wilkes University Do High Quality Audits Mitigate Auditees’ Reliance on Trade Credit Financing? Mohammad Hendijani Zadeh, St. Mary's University Discussant: Leah Elena Muriel, Oklahoma State University Effects of CFO Narcissism on Internal Auditor Risk Assessment. Anuradha Charlot Goel Ghai, Wilkes University Discussant: Subash Adhikari, Southeastern Louisiana University 3.02 Research in Progress - Archival Accounting – 1.8 CH Moderator: Jesus R. Jimenez Andrade, Texas A&M University–San Antonio AAER Research Proposal. Annika Bonrath, University of Duisburg-Essen Marc Eulerich, University Duisburg-Essen Over a Decade of Criminal Prosecutions from Auditor Referrals—One State’s Story. Renee Flasher, The Pennsylvania State University Harrisburg Christine Cheng, The University of Mississippi Michelle Lau, Brock University Patterns in Foreign Corrupt Practices Act Violations and Enforcement. Adam Du Pon, Georgia Southern University Andrea Scheetz, Georgia Southern University Zhenyu Zhang, Virginia Polytechnic Institute and State University The Bankruptcy of FTX: A Call to Change the Related-Party Disclosure and Auditing Rules. Yiwen Li, Radford University Kathryn Simms, Radford University Vilson Dushi, Radford University 3.03 JFAR Editorial Panel Accounting- 1.8 CH Moderator: Zabihollah Rezaee, University of Memphis Panelists: James A DiGabriele, Montclair State University Brien K. Jones, National/Global Association of Certified Valuators and Analysts Andi McNeal, ACFE Richard A Riley, West Virginia University

10:00 am - 10:15 am	Break

10:15 am - 11:45 am	Concurrent Sessions 4.01 Completed Research - Organizations and Fraud Specialized Knowledge- 1.8 CH Moderator: Salem L. Boumediene, University of Illinois at Springfield Is Fraud Normal? The Impact of Informal Norms on Asset Diversion at Nonprofit Organizations. Eric Negangard, University of Virginia Andrea Roberts, University of Virginia Jennifer Winchel, University of Virginia Discussant: Adam Du Pon, Georgia Southern University The Existence and Impact of Resume Fraud among Nigerian Government Officials. Richard G. Brody, The University of New Mexico Kehinde Ogunade, The University of Memphis Ryan Knight, The University of New Mexico Discussant: Eric Negangard, University of Virginia Did Anadarko "Cook Their Books" Before Their Sale to Occidental? Donald Larry Crumbley, Texas A&M University–Corpus Christi Discussant: Kehinde Ogunade, The University of Memphis 4.02 AICPA Panel Accounting – 1.8 CH Moderator: Jan Taylor-Morris, AICPA-CIMA Panelists: Patricia A Johnson, Southern New Hampshire University Sharon L Levin, University of Maryland Global Campus 4.03 Research in Progress - Experimental Accounting – 1.8 CH Moderator: Megan Hiner, Florida Atlantic University - Boca Preventing Abusive Supervision. Vilson Dushi, Radford University Yiwen Li, Radford University Kathryn Simms, Radford University The Effect of the Dark Triad on Organizational Fraud. Elizabeth Felski, SUNY, Geneseo Shae Antonicelli, SUNY, Geneseo The Effects of Mindfulness on Auditors’ Ability to Identify Fraud Risk Factors. Marie Rice, Siena College What Makes Investors Susceptible to Financial Statement Fraud? An Examination of Depressive Realism and Unrealistic Optimism. Kathryn Simms, Radford University Yiwen Li, Radford University Vilson Dushi, Radford University

12:00 pm - 1:30 pm	Lunch and Speaker Accounting - 1.0 CH Improving Valuation Transparency and Accuracy with Bayesian Networks Speaker: Kurt S. Schulzke, University of North Georgia

1:45 pm - 3:00 pm	Concurrent Sessions 5.01 Teaching Cases - Financial Reporting Fraud Specialized Knowledge- 1.5 CH Moderator: Andrea Scheetz, Georgia Southern University Case Smith—Bankruptcy, Asset Valuation and Transactions with Related Parties. Benita M. Gullkvist, University of Vaasa Karolina Söderlund, Hanken School of Economics Fancy Fliers: Understanding Financial Reporting Pressure. Jodi Lynn Gissel McDowell, University of Wisconsin–Whitewater Andrea Scheetz, Georgia Southern University A COVID Related Fraud at Applied Biosciences Corp.: What Are the Lessons? Paul Edward Ordyna, University of South Dakota Scott C. Jackson, The University of South Dakota Srinivasan Ragothaman, The University of South Dakota 5.02 Research in Progress - Qualitative Accounting- 1.5 CH Moderator: Madeline Domino, University of South Florida A Conceptual Framework of Merger and Acquisition Activity, Accounting Fraud and ESG Measures. Madeline Domino, University of South Florida Carmelita Troy, Andrews University Best Practices for Implementing the Justice for Fraud Victims Project. Marie Rice, Siena College David Glodstein, SUNY College at Old Westbury Forensic Accountants and Expert Witness Work: Balancing Professional and Commercial Logics. Nicole Donahoo, University of Illinois at Urbana-Champaign Perceptions of the Fraud Triangle: A Proposed Qualitative Study of Independent and Internal Auditors. Vilson Dushi, Radford University Kathryn Simms, Radford University Yiwen Li, Radford University 5.03 Research In-Progress - Analytical Accounting – 1.5 CH Moderator: Cindy Durtschi, DePaul University Analysis of Digital Forensic Deficiencies Using Systems Thinking Approach. Salem L. Boumediene, University of Illinois at Springfield Salma Boumediene, Naval Postgraduate School Who is Interested in Forensic Accounting? Laura Hatch, The University of Tennessee at Martin Cindy Durtschi, DePaul University Open for Funny Business: Does Economic Freedom Lead to More Fraud? Brady Haering, University of Oklahoma Kevan Jensen, The University of Oklahoma

Note: The CPE Fields of Study curriculum is divided into twenty subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Internet Based

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:www.learningmarket.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.