Program | American Accounting Association

2023 Government and Nonprofit Section Midyear Meeting Program

Friday, March 10, 2023

7:00 am - 5:00 pm	Registration

7:00 am - 8:00 am	Coffee and Registration

8:00 am – 8:15 am	Welcome and Opening Remarks Brian McAllister, GNP Section President, University of Colorado Colorado Springs Rebecca Bloch, GNP Section Midyear Meeting Program Chair, Fairfield University

8:15 am – 9:15 am	Governmental Accounting Standards Board (GASB) Update Accounting Governmental - 1.2 CH Alan Skelton, Government Accounting Standards Board (GASB)

9:15 am – 10:15 am	CPA Evolution and Its Impact on GNP Education Accounting Governmental – 1.2 CH Moderator: Amanda Peterson, East Carolina University Panelists: Sharon Lassar, University of Denver Suzanne Lowensohn, The University of Vermont Alan Keith Styles, California State University San Marcos Jan Taylor, AICPA & CIMA

10:15 am –10:30 am	Break

10:30 am – 11:30 am	The AICPA Foundational Competencies Framework for Aspiring CPAs and Other Academic Initiatives Accounting – 1.2 CH Jan Taylor, AICPA & CIMA Patricia Johnson, Southern New Hampshire University

11:30 am – 12:45 pm	Lunch – Understanding Colorado’s Marijuana Regulations Accounting Governmental – 1.0 CH Shannon Gray, Marijuana Enforcement Division, Department of Revenue, State of Colorado Travis Haley, Marijuana Enforcement Division, Department of Revenue, State of Colorado

12:45 pm –1:00 pm	Award Presentations

1:00 pm – 2:00 pm	Unique Governmental Auditing Career Perspectives: It’s Not Just a Yellow Book Audit Accounting Governmental – 1.2 CH Moderator: Corbin Neiberline, KPMG, and GNP Section Vice-President – Practice Panelists: Andrew Lewis, KPMG Emily Law, KPMG Fuller Overby, KPMG Kara Hand, KPMG Tammy Waymire, Government Accounting Standards Board (GASB) and Middle Tennessee State University

2:00 pm – 3:00 pm	Transparency in Government Reporting: An Update on the Financial Data Transparency Act and its Effect on Cities and States Accounting Governmental – 1.2 CH Christine Kuglin, University of Denver Sheila Weinberg, Truth in Accounting

3:00 pm – 3:15 pm	Break

3:15 pm – 4:15 pm	Nonprofit Accounting Research: Where Do We Find Data and How Can We Use It? Accounting – 1.2 CH Moderator: Linda Parsons, University of Alabama Panelists: Nancy Chun Feng, Suffolk University and GNP Section President-Elect Kyle Smith, Mississippi State University Daniel Tinkelman, Brooklyn College-CUNY Tammy Waymire, Government Accounting Standards Board (GASB) and Middle Tennessee State University

4:15 pm – 5:15 pm	Introduction to the Government Finance Officers Association (GFOA) Accounting Governmental – 1.2 CH Speaker: Michele Mark Levine, GFOA

6:00 pm – 8:30 pm	Group Dinner - Wynkoop Brewing Company* * Please meet in The Oxford hotel lobby at 5:50 pm (5-minute walk from the hotel) Restaurant Address: 1634 18th Street, Denver, CO 80202

Saturday, March 11, 2023
6:30 am - 11:30 am	Registration
7:00 am - 8:00 am	Breakfast Roundtable Session Accounting (Governmental) - 1.0 CH Table 1: Quality and Reliability of Form 990 Data: An Updated Form or Better Data? Colleen Boland, University of Wisconsin–Milwaukee Daniel Gordon Neely, University of Wisconsin–Milwaukee Daniel Tinkelman, Brooklyn College–CUNY Table 2: How Have COVID-19 and the Policy Objective of Access to Care Altered the Cost-Volume-Profit Relationships of U.S. Hospitals? Dana Forgione, Texas A&M University–Corpus Christi Arpita Shroff, University of Houston–Downtown Benedikt Markus Quosigk, Kennesaw State University Rabih Zeidan, Texas A&M University–Corpus Christi Table 3: Honoring and Rewarding the Trust in Higher Education Clint Buck, Abilene Christian University Table 4: The Role of Federal Agency Accounting Quality in Federal Budget Allocation: Evidence from Audit Opinions Jiapeng He, The University of Texas at Dallas Table 5: Decoding PDF-Based Financial Reports: A Design and a Demonstration on Annual Comprehensive Financial Report (ACFR) Huaxia Li, Rutgers, The State University of New Jersey Danyang Wei, Rutgers, The State University of New Jersey Kevin Moffitt, Rutgers, The State University of New Jersey, New Brunswick Miklos Vasarhelyi, Rutgers, The State University of New Jersey, Newark Table 6: Budgeting in Higher Education Institutions Marie Elaine Gioiosa, Iona University Table 7: The Impact of State Business Incentives on Managerial Ability in Corrupt Environments Moon-Kyung Cho, Texas A&M International University

8:00 am - 9:30 am	Concurrent Sessions 1.01: Politics and Municipal Financing Accounting - 1.8 CH Moderator: Robert Eger, University of the Pacific Native American Governments’ Borrowing Costs: Evidence from Municipal Bond Markets Sarah Shonka McCoy, The University of New Mexico Serena Loftus, Kent State University Rui-Zhong Zhang, Kent State University Discussant: Agnieszka Trzeciakiewicz, University of York Unintended Impact of Fiscal Rules and Limitations on Long-Term Obligations of State Governments Sharon Kioko, University of Washington Discussant: Robert Eger, University of the Pacific The Impact of Capping the SALT Deduction on Municipal Bonds Pricing Mikhail Pevzner, University of Baltimore Alan Reinstein, Wayne State University Matt Wynter, Stony Brook University, SUNY Tong Yao, The University of Iowa Discussant: Amanda Beck, Georgia State University Are State Government Trifectas Priced? Evidence from Municipal Bonds Riddha Sattam Basu, The George Washington University Amanda Beck, Georgia State University Angela Gore, The George Washington University Kevin Rich, Marquette University Discussant: Matt Wynter, Stony Brook University, SUNY 1.02: Transparency, Earnings Management and the Impacts of the Political Environment on Not-For-Profit Organizations Accounting - 1.8 CH Moderator: Michael Carniol, Rutgers, The State University of New Jersey Getting Paid for Not Paying Overhead: Evidence of Nonprofit Earnings Management from the Public Service Loan Forgiveness Program William Cather, Florida State University Erica Harris, Florida International University Miles Anderson Romney, Florida State University Discussant: Tammy Waymire, Governmental Accounting Standards Board (GASB) and Middle Tennessee State University Less than Generous: The Relation Between Political Corruption and Charitable Nonprofits Chase Potter, Washington State University Kiely Yonce, Washington State University Discussant: Linda Parsons, The University of Alabama The Effects of Nonprofit Pay and Market Pay Transparency on Donor Trust and Nonprofit Governance Eric Chan, The University of Texas at Austin Xinyu Zhang, Cornell University Discussant: Kiely Yonce, Washington State University Motives for Upward Fixed Asset Revaluation in Nonprofit Organizations: Transparency Versus Financial Disclosure Management Anne-Mie Reheul, KU Leuven Tom Van Caneghem, University of Antwerp and KU Leuven Discussant: Erica Harris, Florida International University

9:30 am - 9:45 am	Break

9:45 am - 11:15 am	Concurrent Sessions 2.01: Pay and Disclosure in the Municipal Market Accounting - 1.8 CH Moderator: Riddha Sattam Basu, The George Washington University Government Procurement and Wage Theft Justin Chircop, Lancaster University Monika Tarsalewska, University of Exeter Agnieszka Trzeciakiewicz, University of York Discussant: Kevin Rich, Marquette University A Teaching Case on the Single Audit, Compliance, and Generally Accepted Government Auditing Standards Amanda Peterson, East Carolina University John Reisch, East Carolina University Julia Higgs, Florida Atlantic University George Richard Young, Florida Atlantic University Discussant: Daniel Tinkelman, Brooklyn College–CUNY Subsequent Event Reporting and Audit Quality Among U.S. State and Local Governments Bethany Brumley, The University of Mississippi Keith Czerney, University of Missouri Anne Thompson, University of Illinois at Urbana-Champaign Wei Zhu, University of Illinois at Urbana-Champaign Discussant: Ken Li, McMaster University The Information Content of Municipal Financial Statements: Large-Sample Evidence Christine Cuny, New York University Ken Li, McMaster University Anya Nakhmurina, Yale University Edward Watts, Yale University Discussant: Sharon Kioko, University of Washington 2.02: Current Topics in Not-For-Profit Accounting Accounting - 1.8 CH Moderator: Dana Forgione, Texas A&M University–Corpus Christi Nonprofit Crisis Response: Evidence from COVID-19 Amanda Beck, Georgia State University Erica Harris, Florida International University Daniel Gordon Neely, University of Wisconsin–Milwaukee Discussant: Kyle Smith, Mississippi State University Payments in Lieu of Taxes: Evidence from Boston Kiely Yonce, Washington State University Beau Grant Barnes, Washington State University Han Yan, Fairfield University Discussant: Alan Keith Styles, California State University, San Marcos What if Fundraising Expenditures are Investments in Intangible Capital? Michael Carniol, Rutgers, The State University of New Jersey Discussant: Zhanel DeVides, The Pennsylvania State University The Effect of Payments-in-Lieu-of-Taxes on Donation Decisions Xu Cheng, Auburn University Discussant: Han Yan, Fairfield University

11:15 am - 11:30 am	Break

11:30 am - 1:00 pm	Concurrent Sessions 3.01: Current Topics in Governmental Accounting Accounting - 1.8 CH Moderator: Alan Keith Styles, California State University, San Marcos Budget Participation and Internal Control: Evidence from Local Government Finance Officers Casey Ann Camors, Mississippi State University Binod Guragai, Texas State University Paul Hutchison, University of North Texas Bradley Allan Lang, Mississippi State University Discussant: Kun Wang, Texas Southern University Forecasting Municipal Financial Distress Amanda Beck, Georgia State University Ryan Christopher Polk, The University of Alabama Mary Stone, The University of Alabama Discussant: Huaxia Li, Rutgers, The State University of New Jersey Municipal Bond Market Consequences of Diverse Auditor Selection Anne Thompson, University of Illinois at Urbana-Champaign Devin Williams, University of Oklahoma Wei Zhu, University of Illinois at Urbana-Champaign Discussant: Sarah Shonka McCoy, The University of New Mexico Initial Evidence of COVID-19 on Financial Success of Local Governments Kun Wang, Texas Southern University Dennis Du, Waterford High School Discussant: Dana Forgione, Texas A&M University–Corpus Christi 3.02: GNP: Emerging Studies and Bringing Research into the Classroom Accounting - 1.8 CH Moderator: Amanda Peterson, East Carolina University Should School Buses Be Green? A Sustainability Decision-Making Case Study Janet Jones, Stephen F. Austin State University Amy Foshee Holmes, Trinity University Bonnie Albritton, Texas Wesleyan University Discussant: Susan Parker, Santa Clara University Social Network Ties and Participation in Certification Programs—An Empirical Study Based on Belgian Nonprofits Chenlin Guo, KU Leuven Anne-Mie Reheul, KU Leuven Tom Van Caneghem, University of Antwerp and KU Leuven Discussant: Janet Jones, Stephen F. Austin State University The Community Mental Health Services Case: An Introduction to Not-For-Profit Organizations Kristine Caratan, Caratan Consulting Suzanne Luttman, Santa Clara University Susan Parker, Santa Clara University Discussant: Michael Carniol, Rutgers, The State University of New Jersey The Impact of Voluntarily Filing Form 990 on Donations and Government Grants Wei Hsu, University of Colorado Colorado Springs Brian McAllister, University of Colorado Colorado Springs Discussant: Daniel Gordon Neely, University of Wisconsin–Milwaukee

1:00 pm - 1:30 pm	Grab-and-Go Lunch

1:30 pm - 2:30 pm	GNP Business Meeting

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