2024 FAS Research Conference Program
* All participants- meet in the lobby at 8:20 am.
Accounting - 2.4 CH
Description: The workshop will include a tour of the company's headquarters in Savannah and include a talk with the accounting/finance representative. Attendees will be able to hear about Gulfstream's perspectives on aviation finance and accounting.
Accounting - 1.2 CH
Speakers: Don Berecz, Georgia Southern University
Bill Donaldson, FBI
Brief Description: Developing good interviewing skills for accountants/auditors. Understanding interrogation techniques for obtaining the truth.
Plenary Session: Current Issues in Forensic Accounting Practice
Accounting - 1.8 CH
Moderator: Lynda Schwartz, University of Massachusetts Amherst
Speakers: Marjorie Maguire-Krupp, Former Director of Risk Management at AIG
David Sawyer, Past President of the Georgia ACFE Chapter
Leanne Gould, Gould Consulting Services
Concurrent Sessions
1.01: Panel: Blending Forensic Accounting Practice and Academia
Specialized Knowledge - 1.8 CH
Speakers: Jan Taylor, AICPA & CIMA
Kari Day AICPA & CIMA
Description: A panel of practicing experts in forensic accounting discuss areas that would benefit from faculty research; suggest real-world events that could be developed into teaching cases for your classroom; and detail AICPA university resources that can enrich your students’ experience in the study of forensic accounting. Also, learn about the CFF credential's pilot and reciprocity programs that allow graduates from qualified master's programs to use their diploma in lieu of the CFF education and exam requirements.
1.02: Corporate Misconduct
Specialized Knowledge - 1.8 CH
Moderator: William Kresse, Governors State University
Managerial Ability and Bribery: Nonlinear Evidence of the Peter Principle from FCPA Violations
Adam du Pon, Georgia Southern University
Andrea Scheetz, Georgia Southern University
Zhenyu Zhang, Belmont University
Discussant: David Weber, Salisbury University
Manufacturing and Fraud: Evidence from Price Competition and Lean Inventories
Adam du Pon, Georgia Southern University
Stephanie Hairston, Georgia Southern University
Dallin Smith, West Texas A&M University
Discussant: Erlina Papakroni, Rowan University
Investigation of the Severity of Embezzlement as Predicted by Demographic Variables
David Weber, Salisbury University
Discussant: Adam du Pon, Georgia Southern University
* This is located next to the hotel and within walking distance.
Speaker: Debra Sinclair, University of South Florida
Concurrent Sessions
2.01: Goodwill, Risk Disclosures and Work Performance
Accounting - 1.8 CH
Moderator: Brady Haering, The University of Oklahoma
Are Breaks Always Helpful? The Interaction of Work Breaks and Working Memory Capacity
on Accounting Error Detection
Xin Geng, Berry College
Alyssa Ong, Pepperdine University
David Aizenberg, Pepperdine University
Discussant: Megan Hiner, Florida Atlantic University - Boca
Goodwill, Impairment, SFAS 142, and Opportunistic Behavior
Jesus Jimenez-Andrade, Texas A&M University–San Antonio
Discussant: Sunita Goel, Siena College
Qualitative Analysis of Risk Disclosures Post Security Breach
Sunita Goel, Siena College
Nishani Edirisinghe Vincent, University of Tennessee at Chattanooga
Discussant: Xin Geng, Berry College
2.02: Teaching Cases
Accounting - 1.8 CH
Moderator: Salem Boumediene, University of Illinois at Springfield
Mattel, Inc.: It was the SEC not the IRS, a Case Study of the Fall of Barbie’s Co-Founder
Andrea Scheetz, Georgia Southern University
Alyssa Ong, Pepperdine University
Terrorism Financing: An Experiential Learning Exercise
Joseph Foy, CUNY School of Professional Studies
Calvester Legister, John Jay College of Criminal Justice
Robert Warren, Radford University
Frimette Kass, Brooklyn College
James DiGabriele, Montclair State University
Insider Trading: A Student Primer
Andrea Scheetz, Georgia Southern University
Paul Ordyna, University of South Dakota
Case Studies in Asset Misappropriation
Marie Rice, Siena College
Concurrent Sessions
3.01: Panel: Best Practices of Incorporating Experiential Learning into Forensic Accounting and Fraud Examination
Accounting - 1.8 CH
Moderator: David Weber, Salisbury University
Speakers: Marie Rice, Sienna College
Kenneth Hines, University of Washington
Sam Handwerger, University of Maryland
Description: While limited literature exists to incorporate experiential learning into accounting education, less knowledge exists of how to do so with regards to Forensic Accounting. This panel, featuring faculty engaged in fraud and forensic accounting experiential learning, will explore experiential learning eyed towards fraud and forensic accounting. They will discuss their personal and program experiences with the topic in this engaging panel discussion, including the need for ethics and professionalism needed in criminal investigations.
3.02: Credibility - Experimental Research in-progress
Accounting - 1.8 CH
Moderator: Andrea Scheetz, Georgia Southern University
Who’s The Biggest Cheat? A Comparison Study of Student’s Cheating Behaviors Pre- and
Post- Pandemic.
Elizabeth Felski, SUNY, Geneseo
The Impact of Expert Witness Credentials on Credibility Perception in Litigation: A Study on
the Influence of Educational Background and Case Complexity
Chih-Chen Lee, Northern Illinois University
Alyssa Ong, Pepperdine University
Debra Sinclair, University of South Florida
Voter Confidence, Voter Turnout, and CPA-Led Election Audits: On-going Research
William Kresse, Governors State University
Behavioral Ethics - 1.8 CH
Speaker: Sri Ramamoorti, University of Dayton
Concurrent Sessions
4.01: Research in-progress
Accounting - 1.4 CH
Moderator: Erlina Papakroni, Rowan University
Political Corruption and Financial Statement Fraud
Erlina Papakroni, Rowan University
Serka Karadas, University of Illinois at Springfield
Jorida Papakroni, Franklin & Marshall College
Differences in Correlation Patterns Between Executive Compensation and the Readability of
Compensation Disclosures Within Fraud and Nonfraud Firms
Fang Yang, University of Detroit Mercy
Yu Peng Lin, University of Detroit Mercy
Iris Yu Mu, Cranbrook Kingswood Upper School
Do Socially Responsible Companies Have Less Internal Control Material Weaknesses?
Benita Gullkvist, University of Vaasa
Best Practices for Implementing the JFVP
Marie Rice, Siena College
David Glodstein, SUNY College at Old Westbury
4.02: Emerging Technology
Accounting - 1.4 CH
Moderator: Xin Geng, Berry College
Implications of Emerging Technologies on Digital Forensics
Salem Boumediene, University of Illinois at Springfield
Salma Boumediene, Naval Postgraduate School
Using Alteryx to Fight Fraud: A Hands-On Fraud Case
Elizabeth Felski, SUNY, Geneseo
Class Assignment: Design a Cryptocurrency
William Black, University of North Georgia