Program | American Accounting Association

Preliminary Agenda
Abstracts: Click HERE

Wednesday, April 10, 2024

12:30pm - 2:00pm CT	Ethical Sensitivity and Accounting Behavioral Ethics – 1.8 CH Speaker: Kevin Cabe, Indiana Westeyan University

2:15pm - 3:45pm CT	Integrating ESG in the Accounting Curriculum Accounting – 1.8 CH Speaker: Kristine Brands, U.S. Air Force Academy

4:00pm - 5:30pm CT	Designing Meaningful Learning Online Personnel and Human Resources – 1.8 CH Speaker: Julia Frink, Tarrant County College Douglas Wilson, LXD Technology

Thursday, April 11, 2024

8:30am - 10:00am CT	Financial 1--Valuation of Debt and Equity and Disclosures Accounting – 1.8 CH Moderator: Ben Le, The University of Tennessee at Martin FIN 48 and Debt Contract Terms Mahmud Rahman, The University of Texas at Arlington Analyzing the Impact of Director Blockholders on Earnings Using Benford's Law Ying Chen, St. Mary's University Eric Valenzuela, St. Mary's University Non-GAAP Earnings Disclosure Quality and Overvalued Equity Baizhou Chen, Millersville University Robert Houmes, Jacksonville University Daphne Wang, Jacksonville University Empirical Implications of the Fundamental Theorem of Accounting Jonathan Ross, Western Kentucky University David Ziebart, University of Kentucky International Accounting--Various Topics Accounting – 1.8 CH Moderator: Ashley Phillips, University of Central Arkansas Controlling Shareholders' Fund Management and Stock Price Crash Risk: Evidence from Financial Services Agreements in China Liya Hou, St. Cloud State University Jun Hu, Hainan University Qiao Wu, TBD Troy Yao, Queensland University of Tech Audit Fee Premiums of Cross-listed Firms Through the Cultural Lens Ankita Singhvi, Texas A&M University-Central Texas Stephen Salter, Middle Tennessee State University Solving Racial Inequality and Achieving Tax Fairness: The Case of the Kulangsu International Settlement in China Feng Xiong, Xiamen University Hao Xu, Xiamen University Qiwen Wu, Xiamen University Auditing Quality and Independence Accounting – 1.8 CH Moderator: Nick Haocheng Yang Auditors and Emojis: Providing Rapport and Openness with Clients Kelly Green, University of Louisiana at Lafayette Laura Guichard Latiolais, University of Louisiana at Lafayette The Effect of Restatements on Office-Level Audit Quality Jonathan Nash, University of New Hampshire Phases of the Auditors' Tenure and Auditor Independence Emeka Nwaeze, University of Texas at San Antonio

10:30am - 12:00pm CT	Financial 2--Earnings Management, Intangibles and Debt Accounting – 1.8 CH Moderator: Yan Zhao, Northwestern Polytechnical University Does the Stock Market Distinguish Different Natures of Employee Private Knowledge? Sumin Lee, Seoul National University Iny Hwang, Seoul National University Voluntary Disclosure and Real Earnings Management in SEO Firms: Evidence from the 2005 Securities Offering Reform Yichen Zhu, Drury University Xiang Gao, Louisiana State University Qifeng Wu, Louisiana State University Investments in and Realizations of Intangibles: Implications for Analysts' Forecasts Andrew Anabila, The University of Texas Rio Grande Valley-Edinburg Customer Concentration and Debt Financing Choice Yinghong Zhang, University of Central Oklahoma Bambi Hora, University of Central Oklahoma Paula Sanders, University of Central Oklahoma Panel Discussion--Mitigating Burnout in Accountants: The Role of Coping Strategies Personnel and Human Resources – 1.8 CH Moderator: Rebecca Trotter

12:00pm - 1:30pm CT	AAA SW Luncheon and Member Forum: Where Do We Go From Here? Speaker: Syed Zaidi, Louisiana State University at Shreveport

1:30pm – 3:00pm CT	Financial 3--Influences on Financial Reporting Accounting – 1.8 CH Moderator: Andrew Anabila, The University of Texas Rio Grande Valley -Edinburg Expectation Management through Private Interactions: Evidence from In-House Meetings Jingxin Hu, University of Houston-Downtown Tao Li, TBD Do income-statement line items and their comparability mitigate classification shifting? Lidong Cui, University of Memphis Steve Lin, The University of Memphis Chief Accounting Officers and Financial Statement Usefulness Pradeep Sapkota, University of North Texas Binod Guragai, Texas State University Ananth Seetharaman, University of North Texas The Impact of Top Management Team Incentive Dispersion on Non-GAAP Reporting Hongkang Xu, University of Massachusetts Hannah Richards, Winthrop University Yuan Shi, Penn State University-Great Valley Student Research Accounting – 1.8 CH Moderator: Mary Fischer, The University of Texas at Tyler Environmental Regulatory Risk and Corporate Tax Avoidance: International Evidence MD Ismail Haidar, The University of Texas Rio Grande Valley-Edinburg Analyzing the Impact of Expenses and Non-Financial Factors on US Masters Swimming Membership Liam White, Wilkes University Marianne Rexer, Wilkes University Woojun Lee, Wilkes University Richard Muszynski III, Wilkes University Comparison of Individual Taxation in Japan and in the United States Natsuki Inagaki, University of Central Arkansas Ashley Phillips, University of Central Arkansas Does a Restatement Damage an Audit's Partner Reputation? Alisha Blush, Louisiana State University

3:30pm – 5:00pm CT	Management Accounting: Governance and Earnings Management Accounting – 1.8 CH Moderator: Yanglin Li, Florida International University The Impact of Tax Shocks on Cost Stickiness: Evidence from State Corporate Income Tax Changes Yan Zhao, Texas A&M International University Wulung Li, Texas A&M International University Environmental, Social and Governance Reporting at Ball Corporation Kristine Brands, U.S. Air Force Academy Mark Holtzblatt, Cleveland State University Earnings Management and the NOx Budget Trading Program Ben Le, The University of Tennessee at Martin Paul Moore, The University of Tennessee at Martin Donna Paul, Washington State University Financial 4--Earnings Quality Accounting – 1.8 CH Moderator: Yinghong Zhang, University of Central Oklahoma Board Reform and Corporate Tax Avoidance: Global Evidence MD Ismail Haidar, The University of Texas Rio Grande Valley-Edinburg MD Rezwan Hossain Ratul, The University of Texas Rio Grande Valley CEO Pay Cuts and Investors' Perception of Earnings Quality Ting-Tsen Yeh, Louisiana State University at Shreveport Ting-Kai Chou, National Cheng Kung University Wan-Ci Huang, National Cheng Kung University Yin-Hsuan Chao, TBD Cash flow Hedges in Other Comprehensive Income Lin Yi, University of Houston-Clear Lake Tharindra Ranasinghe, American University Christina Synn, American University Persistence of Cash Flows in Firms Suspected of Manipulation Derek Oler, Texas Tech University Joshua Coyne, University of Central Arkansas Audit Pricing and Opinions Auditing – 1.8 CH Moderator: Ashley Phillips, University of Central Arkansas Audit pricing and the Turnover of Board Members and Executives Yun-Chia Yan, University of Texas Rio Grande Valley-Brownsville Robert Parker, University of New Orleans Mai Dao, The University of Toledo Do Auditors' Opinions Incorporate Academic Research Measures That Predict Financial Statement Restatements? Andrew Anabila, The University of Texas Rio Grande Valley-Edinburg Siyi Li, California State University, Fullerton Business Strategy, Market Competition, and Audit Fees: Evidence from China Liya Hou, St. Cloud State University Peng Wu, Southeast University Shan Lu, Southeast University of China Ruixue Du, University of Wisconsin-Stevens Point

Friday April 12, 2024

8:30am – 10:00am CT	Financial 5--Disclosures, Control, and Social Media Accounting – 1.8 CH Moderator: Ashley Phillips, University of Central Arkansas Disproportionate Insider control and the Cost of Equity Capital: Evidence from U.S. Dual-class Firms Barry Hettler, Ohio University Arno Forst, The University of Texas Rio Grande Valley-Brownsville Lindsay Baran, Kent State University Does Recognition Reduce Pollution? Evidence from AICPA SOP 96-1 Environmental Remediation Liabilities Zimeng Cui, University of Utah Sara Malik, The University of Utah Edward Owens, The University of Utah The Bright Side of Career Concern: CEO Tenure and Narrative Disclosure Complexity Marwa Soliman, Alfred University Mohamed Mekhaimer, St. John Fisher College Beyond Retail Engagement: The Role of Social Media Stock Analysis in Short Selling Jesse Glaze, University of Texas at El Paso James Anderson, Saginaw Valley State University Wei Sun, Saginaw Valley State University Public Interest and ESG Disclosure Accounting – 1.8 CH Moderator: Carolyn Conn, Texas State University Major Crisis Events and ESG Disclosure: Evidence from the COVID-19 Pandemic Liya Hou, St. Cloud State University Peng Wu, Southeast University Yifei Zhang, TBD Carbon Emissions Trading and Corporate ESG Performance Liya Hou, St. Cloud State University Jun Hu, Hainan University ESG Disclosure and Impression Management Liya Hou, St. Cloud State University Peng Wu, KET Solutions, LLC Yiyang Gu, Souteast University of China Teaching Learning and Curriculum Behavioral Ethics – 1.8 CH Moderator: Veronda Willis, The University of Texas at Tyler An Examination of Ethical Leadership in Academia: A Study of Accounting Faculty, with Gender Analysis Murphy Smith, Texas A&M University-Corpus Christi Donald Ariail, Kennesaw State University Katherine Taken Smith, Texas A&M University-Corpus Christi Amine Khayati, Kennesaw State University For the Greater Good: Unequal Sacrifices Trish Driskill, University of the Incarnate Word April Poe, University of the Incarnate Word Steffen Stadler, University of the Incarnate Word Using a Scientific Approach to Teach Accounting Veronda Willis, The University of Texas at Tyler Sai Katuri, The University of Texas at Tyler

10:30am – 12:00pm CT	Financial 6--Earnings Management, Digital Assets, and Classification Shifting Accounting – 1.8 CH Moderator: Yu-Ho Chi, The University of Tennessee at Martin The Impact of Key Audit Matter Disclosure on Classification Shifting Liya Hou, St. Cloud State University Peng Wu, Southeast University Yiyang Gu, Southeast University of China Inflationary Pressures Surrounding COVID--Are Price Increases Consistent with Changes in Costs--An Analysis of the US Food Industry Yu-Ho Chi, The University of Tennessee at Martin David Ziebart, University of Kentucky Digital Assets on the Balance Sheet Roberta Cable, Pace University Claudia Li, Pace University Shruti Shah, Pace University Does the Change of Defined Benefit Plans Affect Accrual-based Earnings Management Liya Hou-St. Cloud State University Wei Chen, McNeese State University Muhammad Jameel Hussain, Xi'an Jiatong University Dongfang Nie, The University of Texas Permian Basin Public Interest: Various Topics Accounting – 1.8 CH Moderator: Huan Qiu, Millsaps College Internal Governance and Corporate Investment Inefficiency Fang Zhao, California State University, Chico Fraud Risk: States Selling Driver's License Data Carolyn Conn, Texas State University Trevi Kelley, Texas State University Killion Dalrymple, Texas State University PSEUDOCIDE: DYING TO GET AWAY WITH IT Jonathan Nash, University of New Hampshire Richard Brody, The University of New Mexico Frank Perri, TBD Audit Evidence and Opinions Accounting – 1.8 CH Moderator: Yiding Wang Characteristics of Long-lived Tangible Assets and the Auditor's Going-concern Opinion Donald Deis, Texas University-Corpus Christi Kenny Reynolds, Florida State University Tian Wu, Texas A&M University-Corpus Christi Daqun "David" Zhang, Texas A&M University-Corpus Christi Mini Madoff_ Anatomy of a Ponzi Scheme John Sparger, The University of Texas Rio Grande Valley-Brownsville The Effects of Firms' Revenue Rankings on Earnings Informativeness and Equity Valuations - Evidence from SECs 2020 Rule 12b-2 Amendment Yanglin Li, Florida International University

12:00pm – 1:30pm CT	AAA SW Business Meeting

1:30pm – 3:00pm CT	International Accounting: Earnings Management and Tax Avoidance Accounting – 1.8 CH Moderator: Yu-Ho Chi, The University of Tennessee at Martin CEO Network Connections and Real Earnings Management: International Evidence Huan Qiu, Millsaps College William McCumber, Louisiana Tech University How Does Divergence of Control and Cash Flow Rights Influence Cost Stickiness? Seungbin Oh, University of Wisconsin-Eau Claire Ahrum Choi, Sungkyunkway University Tax Avoidance over Time and the Effects of Corruption and Government Ownership: International Evidence Ben Le, The University of Tennessee at Marting Paula Moore, The University of Tennessee at Martin Laura Hatch, The University of Tennessee at Martin Financial 7--Earnings Management and Managerial Incentives Accounting – 1.8 CH Moderator: Balal Hossain, University of Missouri-Columbia Corporate Information Dissemination and Managerial Incentives Koeun Park, University of Massachusetts Boston Asymmetric Cycles and Asymmetric Accounting Tong Lu, University of Houston Ellen Wang, University of Houston Chunxiao Xue, Wenzhou-Kean University CECL Adoption, Disclosure Uncertainty, and Procyclicality of Bank Lending: Evidence from Textual Analysis Qiuhong Zhao, Texas A&M University-Corpus Christi Colin Wooldridge, Texas A&M University-Corpus Christi A Comparative Study on the Earnings Management Practices of Public and Private Banks: Evidence from California's Banking Market Burak Dolar, Western Washington University International Accounting: Some Lessons from China Accounting – 1.8 CH Moderator: Yanglin Li, Florida International University CEOs' Experience of the Great Chinese Famine and ESG Performance Liya Hou, St. Cloud State University Peng Wu, Southeast University Lei Tan, Southeast University of China Social Media Attention and Corporate Greenwashing: Evidence from China Liya Hou, St. Cloud State University Peng Wu, Southeast University Jieyu Ren, Southeast University Audit Delay and Accruals-Based Earnings Management- Chinese Evidence Yun-Chia Yan, University of Texas Rio Grande Valley-Brownsville Haiyan Zhou, University of Texas Rio Grande Valley-Edinburg

3:30pm – 5:00pm CT	Financial 8--Disclosure and Corporate Information Accounting – 1.8 CH Moderator: Jason Ashby, University of Louisiana at Monroe Understanding the Disclosure Practices of Firms Affected by a Natural Disaster: The Case of Hurricanes Ventsislav Stamenov, Troy University Accounting Reporting Complexity and Post-acquisition Financial Reporting Problems Jason Ashby, University of Louisiana at Monroe Xi Ai, University of Louisville Does the Threat of Shareholder Derivative Lawsuits Improve Corporate Information Quality? Evidence from the Adoption of Universal Demand Laws Md Zubair Zuven, The University of Texas Rio Grande Valley-Edinburg Various Topics: Accounting Behavior, Information Systems, Government Nonprofit Accounting – 1.8 CH Moderator: TBD Does Higher Risk Require More Rewards? Firm-Level Climate Risk and Top Executives' Compensations Nhan Huynh, Macquarie University Eun Kyung Lee, Chongqing University Hoa Phan, RMIT University Honoring and Rewarding the Trust: Accountability in Higher Education Clint Buck, Abilene Christian University Corporate Social Media Disclosure Strategies: The Perspective of Impression Management Liya Hou, St. Cloud State University Pen Wu, Southeast University Jieyu Ren, Southeast University Lei Gao, SUNY, Geneseo Management Accounting: Employee Compensation and Turnover Accounting – 1.8 CH Moderator: Andrew Anabila, The University of Texas Rio Grande Valley-Edinburg Employee-Management Information Asymmetry, Salary, and Employee Turnover Sumin Lee, Seoul National University Iny Hwang, Seoul National University Employee Turnover and Management Earnings Forecasts Sumin Lee, Seoul National University Iny Hwang, Seoul National University An Empirical Investigation of the Determinants of CEO Compensation Design Marina Ruseva, Lamar University Emrah Ekici, University of Wisconsin-Eau Claire

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

Preliminary Agenda Abstracts: Click HERE

Preliminary Agenda
Abstracts: Click HERE