2024 Spark Meeting

June 3-5, 2024

Register Today!

Preliminary Program 
Eastern Time Zone

 

MONDAY, JUNE 3, 2024

 

 

11:00 am – 12:00 pm ET

Plenary: Current Developments in Artificial Intelligence and Its Relevance to Accounting
Accounting – 1.2 CH

Welcome: Emma Cole, Southeast Region President, Creighton University
Speaker: Abby Zhang, University of Texas at San Antonio

This plenary will begin with an overview of the landscape of AI before and after the advent of ChatGPT. Then, through real-world examples, the speaker will showcase multifaceted applications of AI across firms’ different business functions and how accounting firms are leveraging AI. Further, the speaker will offer an academic perspective on the implications, opportunities, and challenges presented by AI application. The plenary will conclude with discussions of risks related to AI and how AI will impact accounting education and the workforce. 
 

 

 

12:00 pm – 12:30 pm ET

Lunch Break

 

 

12:30 pm – 1:30 pm ET

Concurrent Session Tracks

1.01: Financial Reporting and Corporate Behavior: Exploring the Interplay of Creditors Rights, Earnings Management, and Regulatory Compliance
Accounting – 1.2 CH

Moderator: Abiodun Isiaka, University of Regina


Bank Holding Companies’ Securitization Earnings Management Dynamics in the Aftermath of Natural Disasters
Qiuhong Zhao, Texas A&M University–Corpus Christi
Discussant: Carlos Acuna Silva, University of Michigan

Creditors’ Rights and Management Forecast Decisions: Evidence from a Quasi-Natural Experiment
Deonette Lambert, University of Illinois at Urbana-Champaign
Discussant: Qiuhong Zhao, Texas A&M University–Corpus Christi


1.02: Exploring Trends in Audit: Liability Allocation, FinTech Specialization, and Managerial Oversight
Auditing – 1.2 CH

Moderator: TBD

Auditor FinTech Specialization, Audit Fees, and Audit Quality

Wan-Ci Huang, National Cheng Kung University
Hua-Wei Huang, National Cheng Kung University
Wu-Po Liu, National Cheng Kung University

It’s Also Relative: Auditor-Client Liability Allocation and Private Debt Access
Wei Wang, Temple University
Hyun Jong Park, Temple University
Barbara Su, Temple University
Discussant: Wei Wang, Temple University
Discussant: Mengtian Li, Brock University

Managerial Availability and Oversight at the Audit Office and Audit Quality
Mengtian Li, Brock University
Joshua Khavis, University at Buffalo, SUNY
Brandon Szerwo, University at Buffalo, SUN
Discussant:Wan-Ci Huang, National Cheng Kung University

1.03: Public Interest and Teaching: Topics for Consideration
Accounting – 1.2 CH

Moderator: Dana Wallace, University of Central Florida

Are Firms Ideologically Fickle?
Bryce Cross, Saint Mary's University–Nova Scotia
Matthew Boland, Saint Mary's University–Nova Scotia
Discussant: TBD

Aligning the Accounting Curriculum with the CPA Evolution Exam and Focusing on Higher Order Learning Skills
Susan Galbreath, Lipscomb University
Bonnie Brown, Lipscomb University
Perry Moore, Lipscomb University
Discussant: Jennifer Riley, University of Nebraska at Omaha

Sarbanes-Oxley Act and Working Capital Management
Henri Akono, University of Maine
Discussant: Meena Subedi, University of Wisconsin–Whitewater

1.04: Disclosure Strategies in Markets: Insights from Financial Constraints and Cryptocurrency Adoption
Accounting – 1.2 CH

Moderator: Michelle Li-Kuehne, Whitworth University


Corporate Disclosure in the Presence of Financially Constrained Competitors
Jackie Zeyang Ju, University of Kentucky
Hai Wu, Australian National University
Lingwei Li, Australian National University
Discussant: TBD

Firm Level Cryptocurrency Adoption and Trading Silence before Anticipated Information Events
Junwoo Kim, Oakland University
Li Gao, SUNY at New Paltz
Robert Kim, University of Massachusetts Boston
Sangwan Kim, University of Massachusetts Boston
Discussant: Jackie Zeyang Ju, University of Kentucky


Teaching Sessions

1.05: Accounting Department Simulation: A Tool to Help with Knowledge Retention and Application
Accounting – 1. 2CH
Rodney Sauder, Messiah College

1.06: Unlock the Power of Digital Assessments to Build Unique Complex Financial Statements, Incorporating Error Carry-Forward, and Auto Grading
Accounting – 1.2 CH
Christopher Skousen, Utah State University

 

 

1:30 pm - 2:00 pm ET

Break

 

 

2:00 pm – 3:00 pm ET

Concurrent Session Tracks

2.01: Contemporary Challenges in Governance and Audit Risk Management
Auditing – 1.2 CH

Moderator: Robert Wilbanks, Tennessee Technological University

Audit Firm Rotation and Accounting Financial Experts: A Comparison of Regulatory Regimes
Reginald Wilson, University of Southern Mississippi
Discussant: Dina El Mahdy, Morgan State University

Legacy Systems and the Aging Workforce: Developing an Instrument to Address Knowledge Loss
Jennifer Riley, University of Nebraska at Omaha
Jesse Shumaker, TBA
Kerry Wood, University of Nebraska at Omaha
Stacie Petter, Wake Forest University
Discussant: TBD

Systematic Literature Review on Cybersecurity Risk Disclosure
Dina El Mahdy, Morgan State University
Denis Gracanin, Virginia Polytechnic Institute and State University
Ba'aba Sule, Morgan State University
Mohamed Eltoweissy, Morgan State University
Discussant: Jennifer Riley, University of Nebraska at Omaha

2.02: Contemporary Issues in Tax
Taxes – 1.2 CH

Dialogue Facilitator: Zhuoli Axelton, University of Wisconsin–Green Bay


Executive-Level Internal Governance and Tax Planning
Fuzhao Zhou, Bowling Green State University

Tax Planning Through the Uncertainty of the SALT CAP
Ann Davis, Tennessee Tech University
Mary Howard, Tennessee Tech University
Rebekah Moore, James Madison University

2.03: Exploring Influences on Audit Quality and Disclosure Practices
Auditing - 1.2 CH

Moderator: TBD


Independent Contractors and Audit Outcomes
Vishal Baloria, University of Connecticut
Jingyu Xu, University of Connecticut
Discussant: Ben Angelo, Ball State University

Learning from Others’ Deficiencies: How Group Affiliation and Selection Basis Jointly Affect Auditors’ Effective Use of Inspection Feedback
Kamber Vittori, Northeastern University
Discussant: TBD

Voluntary Disclosure by Audit Committees and Real Earnings Management
Ben Angelo, Ball State University
Kyung Yun Lee, Hankuk University of Foreign Studies
Atul Singh, Ball State University
Jason Stanfield, Ball State University
Discussant: Kamber Vittori, Northeastern University

2.04: Diverse Influences on Corporate Reporting: From Contractual Dynamics to Image-Text Congruence and Regulatory Impacts
Accounting – 1.2 CH

Moderator: Deonette Lambert, University of Illinois at Urbana-Champaign

Congruent Photographs and Text in Annual Reports
Sudipta Basu, Temple University
Ruikai Ji, Temple University
Xueming Luo, Temple University
Discussant: TBD

Interactions Between Private Contracts and Sustainability Regulations
Wei Wang, Temple University
Sudipta Basu, Temple University
Xiaoyu Zhu, Sun Yat-sen University
Discussant: Adam Koch, University of Virginia

Taking a Sick Day: The Effect of Paid Sick Leave Mandates on Financial Reporting Outcomes
Adam Koch, University of Virginia
Yi Liang, University of Virginia
Discussant: Sudipta Basu, Temple University

Teaching Sessions

2.05: Leveraging Excel with AI and ChatGPT for Data Analysis, Formula Creation, and More
Information Technology – 1.2 CH

Tracie Miller, Franklin University
Wendy Tietz, Kent State University

2.06: Beyond the Classroom Walls: Fostering Experiential Learning in Accounting Education
Accounting -1.2 CH

Maria Pirrone, St. John's University
Joseph Trainor, St. John's University

 

 

3:00 pm - 3:30 pm ET

Break

 

 

3:30 pm - 4:30 pm ET

Concurrent Session Tracks

3.01: Contemporary Forensic Issues
Accounting – 1.2 CH

Moderator: TBD

Deepfakes and Forensic Accounting
Michelle Li-Kuehne, Whitworth University
Emmanuel Mwaungulu, Palm Beach Atlantic University
Meena Subedi, University of Wisconsin–Whitewater
Discussant: Masumi Nakashima, Bunkyo Gakuin University

The Big R and little r of Cash Flow Restatements: Determinants and Market Reaction
Shaokun (Carol) Yu,
Dana Hollie, Louisiana State University
Robert Allen, Louisiana State University
Discussant: Michelle Li-Kuehne, Whitworth University

Vectorization of Management Discussion and Analysis by Machine Learning: Evidence from Restatements by Fraudulent Firms in Japan
Masumi Nakashima, Bunkyo Gakuin University
Discussant: Shaokun (Carol) Yu, Northern Illinois University

3.02: Issues in Audit: From Pressure to Timeliness
Auditing – 1.2 CH
 

Moderator: TBD

Abnormal Audit Fees: Cause of Impaired Audit Quality or Consequence of Unobserved Factors?
Chih-jen Hsiao, The University of Memphis
Discussant: Kristyn Calabrese, University of San Diego

Audit Pressure and Geographic Proximity Between Audit Offices
Kristyn Calabrese, University of San Diego
Kimberly Krieg, University of San Diego
Discussant: Adam Bross, Washington State University


Wait! Don’t Tell Me: The Effect of Client Timeliness and Budget Disclosure on the Planned Extent of Testing
Adam Bross, Washington State University
Bernard Wong-On-Wing, Washington State University
Discussant: TBD

3.03: Strategic Narratives: Unveiling Corporate Impression Management and Social Media Disclosure
Accounting – 1.2 CH

Dialogue Facilitator: TBD
 

Corporate Social Media Disclosure Strategies: The Perspective of Impression Management
Liya Hou, St. Cloud State University
Peng Wu, Southeast University
Jieyu Ren, Southeast University
Lei Gao, SUNY, Geneseo

Corporate Storytelling: Impression Management through Social Media ESG Disclosures
Liya Hou, St. Cloud State University
Peng Wu, Southeast University
Yiyang Gu, Southeast University of China

Is Information Disclosed Through Various Strategies on Social Media a Game-Changer for Investor Behavior? Evidence from Weibo
Liya Hou, St. Cloud State University
Peng Wu, Southeast University
Shan Lu, Southeast University of China
Ruixue Du, University of Wisconsin–Stevens Point

3.04: Insights into Financial Institutions
Accounting – 1.2 CH

Moderator: Alex Young, Hofstra University

Banks’ Efficiency Ratio Disclosures
Sudipta Basu, Temple University
Enrique Gomez, Temple University
Barbara Su, Temple University
Discussant: Haomiao He, University of California, Irvine


Digging Into Disaggregation: An Analysis of Expenses
Benjamin Hubbard, California State University, San Marcos
Discussant: Jing Sun, University of North Texas

Short Sellers' Information Processing: Evidence from Short Selling on The Spillover Effect of Restatement Filings
Jing Sun, University of North Texas
Wei Sun, Saginaw Valley State University
Discussant: Benjamin Hubbard, California State University, San Marcos

Teaching Sessions

3.05: Intentionally Left Blank

3.06: Artificial Intelligence (AI) Powered Webcam and Remote Synchronous Pedagogies
Accounting -1.2 CH
Veronica Paz, Indiana University of Pennsylvania
Timothy Creel, Lipscomb University
Christina Olear, The Pennsylvania State University Brandywine

 

 

4:30 pm - 5:00 pm ET

Break

 

 

5:00 pm - 6:00 pm ET

Concurrent Session Tracks

4.01: Analyzing Regulatory Impact on Supply Chains, Peer Forecasts, and Portfolio Strategies in Corporate Finance
Accounting -1.2 CH

Moderator: Kuan-Chen (K.C.) Lin, Central Michigan University
 

Accounting for Leases and Portfolio Decisions of Active Corporate Bond Funds
Haomiao He, University of California-Irvine
Discussant: Kaschia Wade, University of Kentucky

Regulatory Costs and Vertical Integration: Evidence from Supply Chain Disclosure Regulations
Enshuai Yu, Boston College
Discussant: Gary Lee, Drexel University


Revisions of Peer Firms’ Analysts Forecasts and Corporate Investment
Huiqi Gan, University of Massachusetts Lowell
Discussant: Haomiao He, University of California, Irvine


4.02: Issues in Reporting: A Diversity Perspective
Accounting – 1.2 CH

Moderator: TBD
 

International Diversity and Financial Reporting Quality
Chase Potter, Washington State University
Zhonghua Zhang, Washington State University
Discussant: Yuye Ding, University of Pittsburgh

Is Exposure to State Pension Funds Beneficial to Investors? Evidence from the Passage of State-Level General False Claims
Fuzhao Zhou, Bowling Green State University
Discussant: Chase Potter, Washington State University

4.04: Intentionally Left Blank

Teaching Sessions

4.05: The Upcycled Bag Company Cases: Step-by-Step Excel Pivot Table Tutorials for Introductory Accounting (for Teaching Data Analytics and ESG)
Information Technology – 1.2 CH

Jennifer Cainas, University of South Florida
Rachel Gambol, University of Tampa
Wendy Tietz, Kent State University

4.06: Using the AICPA Critical Thinking Guide to Improve Your Students' Critical Thinking Skills
Accounting – 1.2 CH

Susan Wolcott. Wolcott and Lynch

 

 

TUESDAY, JUNE 4, 2024

 

 

11:00 am – 12:00 pm ET

Concurrent Session Tracks

5.01: Exploring Audit Dynamics: Partner Changes, Key Matters, and Restatements' Impact on Industry
Auditing – 1.2 CH

Moderator: TBD

Are Financial Restatements Associated with Auditor Dismissals in Sin Industries?
Dawn Hart, Georgia Southwestern State University
Cathryn Meegan, Jacksonville University
Discussant: TBD

The Determinants and Market Consequences of Audit Partner Changes After Restatements
Daniel Street, Bucknell University
James Lawson, Bucknell University
Discussant: Minah Lee, University of Connecticut

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
Discussant: Daniel Street, Bucknell University

5.02: Paradigms in Accounting: Industry 4.0, Bank Lending Dynamics, and Evolution of ESG Reporting
Accounting – 1.2 CH

Moderator: TBD

A 60-Plus Year History of ESG Accounting and Auditing
Dale Flesher, The University of Mississippi
L. Craig Foltin, Cleveland State University
Discussant: Alex Young, Hofstra University

Bank Lending Creates Deposits: Out of Thin Air, or Because of Double-Entry Accounting? A Re-Examination
Alex Young, Hofstra University
Discussant: Dale Flesher, The University of Mississippi

5.03: Issues in International Accounting
Accounting – 1.2 CH

Moderator: TBD

Audit Delay and Accruals-Based Earnings Management—Chinese Evidence
Yun-Chia Yan, The University of Texas Rio Grande Valley
Xiang Li, Dongbei University of Finance and Economics
Haiyan Zhou, The University of Texas Rio Grande Valley-Edinburg
Discussant: Shahid Khan, The Pennsylvania State University Berks

Harmony and Dissonance in Financial Reporting Among Neighboring Countries: A Comparative Analysis of Changes in Liquidity with IFRS Adoption
Shahid Khan, Penn State University – Berks
Mark Anderson, University of Calgary
Hussein Warsame, University of Calgary
Michael Wright, University of Calgary
Discussant: TBD

5.04: Insights from Cyber Security Governance, Employee Skills, and Accounting Fraud Case Studies
Accounting – 1.2 CH

Dialogue Facilitator: TBD

An Empirical Investigation on the Influence of the Skills and Knowledge in Accountancy, Data Analytics, and IT on Employees' Career Satisfaction
Xin Liu, The University of North Carolina at Pembroke
Scott Cohen, The University of North Carolina at Pembroke

Corporate Cyber Security Governance: Do Audit Committee and CEO Backgrounds Matter?
Lerong He, SUNY at Geneseo
Yin Liu, SUNY Brockport
Khondkar Karim, University of Massachusetts Lowell

Luckin Coffee: A Case Study on Accounting Fraud and Implications
Fuzhao Zhou, Bowling Green State University

Teaching Sessions

5.05: Navigating Uncertainty: Communication Strategies for Auditors and Attorneys in Handling Contingent Liabilities
Accounting – 1.2 CH
Christine Kuglin, University of Denver

5.06: Data Analytics in Auditing for AIS course with CaseWare IDEA
Information Technology – 1.2 CH
Fernando Parra, California State University Fresno

 

 

12:00 pm - 12:30 pm ET

Break

 

 

12:30 pm - 1:30 pm ET

Concurrent Session Tracks

6.01: A Conversation in Exploring Human Strategies in Accounting
Accounting – 1.2 CH

Moderator: TBD

A Text-Mining Investigation of 'The Color Line' in Afro-Centric Accounting Research
Louella Moore, Washburn University – Topeka
Ferhat Zengul, The University of Alabama at Birmingham
Nurettin Oner, The University of Alabama
Discussant: Zhonghua Zhang, Washington State University

Assessing the Effect of Human Resource Investment Decisions on Audit Practices: Insights from an Emerging Market
Ali Saeedi, University of Minnesota, Crookston
Abbas Ali Daryaei, Imam Khomeini International University
Morteza Heshmaty, TBA
Discussant: Louella Moore, Washburn University

Decoding Social Disclosure Decisions: Evidence from a Field Experiment with Workforce Diversity Data
Maximilian Muhn, The University of Chicago
Maureen McNichols, Stanford University
Jung Ho Choi, Stanford University
Discussant: Ali Saeedi, University of Minnesota, Crookston

6.02: Contemporary Issues in Accounting with Consideration of Legal Implications
Accounting – 1.2 CH

Moderator: TBD

A Comparative Study on the Earnings Management Practices of Public and Private Banks: Evidence from California’s Banking Market
Burak Dolar, Western Washington University
Discussant: Abdullah Kumas, University of Richmond

Antitrust Laws and Conditional Conservatism
Yi Liang, University of Virginia
Sudipta Basu, Temple University
Discussant: TBD

Digital Assets on the Balance Sheet
Roberta Cable, Pace University
Claudia Li, Pace University
Shruti Shah, Pace University
Discussant: TBD

6.03: Examining Workplace Dynamics: Return-to-Office Mandates, Industry Politics, and Subsidy-Driven Tech Ecosystems
Accounting – 1.2 CH

Moderator: TBD

Industry Political Affiliation and State Economic Outcomes
Laura Alford, Texas A&M University–Texarkana
Robert Eger, Bellarmine University
Judith Hermis, Saint Mary's College of California
Stephen Hansen, University of Southern Maine
Discussant: Joon Hong Kim, Temple University


Return-to-Office Mandates
Yuye Ding, University of Pittsburgh
Mark Ma, University of Pittsburgh
Discussant: Laura Alford, Texas A&M University–Texarkana

Subsidy-Induced Tech Ecosystems and Accounting Labor Supply
Il Sun Yoo, University of Hawaii
Shaphan Ng, Singapore Management University
Discussant: Robert Eger, Bellarmine University

6.04: Audit Dynamics Across Global Markets
Auditing - 1.2 CH

Moderator: TBD

Audit Pricing and the Turnover of Board Members and Executives
Yun-Chia Yan, The University of Texas Rio Grande Valley
Robert Parker, University of New Orleans
David Manry, University of New Orleans
Mai Dao, The University of Toledo
Discussant: Liya Hou, St. Cloud State University

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
Discussant: Adam Bross, Washington State University

Do Key Audit Matter Disclosures Change Financial Reporting Quality and Tone? An Empirical Analysis of Japanese Firms Applying IFRS
Masumi Nakashima, Bunkyo Gakuin University
Discussant: TBD

Teaching Sessions

6.05: Transforming Experiential Learning: Leveraging AI Tools for Academic Innovation
Accounting – 1.2 CH

Calvester Legister, John Jay College of Criminal Justice
Joseph Foy, CUNY School of Professional Studies


6.06: Intentionally Left Blank

 

 

1:30 pm - 2:00 pm ET

Break

 

 

2:00 pm - 3:00 pm ET

Concurrent Session Tracks

7.01: Contemporary Taxation Considerations
Accounting -1.2 CH

Moderator: Ann Davis, Tennessee Tech University

Capital Gains Taxes and Acquisition-Motivated IPOs
Enshuai Yu, Boston College
Ben Yost, Boston College
Discussant: Jing Wang, California State University, Bakersfield

Firm Complexity and Tax Avoidance
Jing Wang, California State University, Bakersfield
Huilan Zhang, The Pennsylvania State University Altoona
Discussant: TBD

Firm’s Geographic Location and Tax Avoidance: Urban Versus Non-Urban Firms
Fuzhao Zhou, Bowling Green State University

7.02: Contemporary Issues for the Public Interest
Accounting -1.2 CH

Moderator: Meena Subedi, University of Wisconsin–Whitewater

Do PCAOB Inspections Induce Real Earnings Management?
Chih-jen Hsiao, The University of Memphis
Discussant: Deonette Lambert, University of Illinois at Urbana-Champaign

Employee Online Reviews and Wage Theft
Deonette Lambert, University of Illinois at Urbana-Champaign
Nerissa Brown, University of Illinois at Urbana-Champaign
Evans Boamah, University of Warwick
Discussant: Dana Wallace, University of Central Florida

Famine Experience, Cultural Values and Corporate ESG Performance
Liya Hou, St. Cloud State University
Peng Wu, Southeast University
Lei Tan, Southeast University of China
Discussant: Chih-Jen Hsiao, The University of Memphis

7.03: Unraveling Information Dynamics
Accounting -1.2 CH

Dialogue Facilitator: Hao Qu, University of Rochester

Does Analysts’ Information Crowd In Voluntary Disclosure?
Shibao Liu, University of Illinois at Chicago

Shifting Dynamics Over Time: Earnings Volatility, Special Items and Post-Earnings-Announcement Drift
Shuoyuan He, San Francisco State University
Md Hasan, Old Dominion University

U.S Political Corruption, Product Market Competition, and Real Earnings Management
Md Hasan, Old Dominion University

7.04: Financial Reporting Dynamics: Income Statement Line Items, Presentation, and Workplace Safety
Accounting – 1.2 CH

Moderator: TBD

Do Income-Statement Line Items and Their Comparability Mitigate Classification Shifting?
Lidong Cui, The University of Memphis
Steve Lin, The University of Memphis

Does Income Statement Presentation Affect Earnings Management?
Lidong Cui, The University of Memphis
Steve Lin, The University of Memphis
Abhijit Barua, Florida International University
Andrew Sbaraglia, Florida International University

Less is More: Lender Distraction and Workplace Safety
Shijun Xia, San Diego State University
Yifei Liao, University of California, Irvine
Liang Ma, San Diego State University

7.05: Using ESG Applications to Teach Accounting Concepts in Existing Course
Accounting -1.2 CH
Timothy Creel, Lipscomb University
Marcy Binkley, Vanderbilt University
Susan Galbreath, Lipscomb University

7.06: Using Excel Add-in Solver in Managerial Accounting Classes
Information Technology – 1.2 CH


Marie Gioiosa, Iona University

 

 

3:00 pm - 3:30 pm ET

Break

 

 

3:30 pm - 4:30 pm ET

Concurrent Session Tracks

8.01: A Management Accounting Focus
Accounting -1.2 CH

Moderator: TBD

Competitive Capital Rationing and Cost Control: Evidence from Low-Income Housing Program
Zachery (Ziqi) Ma, University of Cincinnati
Guoyang Yang, University of Cincinnati
Discussant: Huilan Zhang, The Pennsylvania State University Altoona

Value Relevance of Internal Earnings Relative to Annual Bonus Targets
Eugie Lee, California State University, San Marcos
Discussant: Zachery (Ziqi) Ma, University of Cincinnati

8:02: Insights into Corporate Behavior
Accounting -1.2 CH

Moderator: Jackie Zeyang Ju, University of Kentucky

Does ESG Disclosure Reflect Community Engagement? Evidence from Extractive Industries in the United States and Canada
Abiodun Isiaka, University of Regina
Tendai Masaya, Yale University
Kazeem Oladejo, Sarajevo School of Science and Technology
Discussant: Abdullah Kumas, University of Richmond

Informed Institutional Trading Before Takeover Announcements: Evidence from Target Firms’ pre-Takeover Conference Presentations
Abdullah Kumas, University of Richmond
Musa Subasi, University of Maryland College Park
Discussant: Abiodun Isiaka, University of Regina

8.03: The Public Interest in Business Behavior
Accounting -1.2 CH

Dialogue Facilitator: TBD

An Examination of the Impact of COVID-19 on Corporate Social Responsibility and Firm Buybacks
Lois Mahoney, Eastern Michigan University
Daniel Brickner, Eastern Michigan University
William LaGore, Eastern Michigan University

Do Religious Norms Deter Private Information Trading? Evidence Using Opportunistic Insider Trading
Meena Subedi, University of Wisconsin–Whitewater
Ruthi Reza, North Carolina State University

Internalizing Financially Responsible Behavior: Self-determination Among Older Individuals in the United States
Dana Wallace, University of Central Florida
Lisa Baudot, HEC Paris
Garrison Nuttall, University of Central Florida
Huikun Wu, University of Central Florida

8.04: Accounting in the International Community
Accounting -1.2 CH

Moderator: TBD

Anglophone Supremacy in Global Accountancy and A Discussion on How International Candidates Can Become a Certified Public Accountant (CPA) from the United States
Recep Pekdemir, University of Wisconsin–La Crosse
William Maas, University of Wisconsin–La Cross
Discussant: Shahid Khan, The Pennsylvania State University Berks


Earnings Management and the Norms of Governance: Implications of Curbing Corruption, the Rule of Law and Democracy
Fuzhao Zhou, Bowling Green State University
Discussant: Shahid Khan, The Pennsylvania State University Berks

Teaching Sessions

8.05: Leveraging the Power of Data Analytics in the Accounting Classroom
Information Technology-1.2 CH
Marie Lopes, Stonehill College

8.06: TikTok You Don't Stop: Incorporating Social Media Outside the Classroom to Increase Engagement Inside the Classroom
Accounting -1.2 CH
Nate Chang, DePaul University

 

 

4:30 pm - 5:00 pm ET

Break
 

 

 

5:00 pm - 6:00 pm ET

Plenary: Update on Accounting Pipeline Initiatives
Accounting -1.2 CH
Moderator: Rebecca Shortridge, University of Tennessee at Chattanooga

Panelists:
Harrison Bass, Forage
Sean Crevier,  ACTE National Board
Eshe Dotson, Plante Moran

The AAA and NABA sponsored a symposium in September 2023 to discuss challenges facing the profession because of a decline in the accounting pipeline.  Four working groups were established to develop solutions:  High Schools, Community Colleges, Branding, and the Principles Course.  Leaders of the four working groups will highlight various initiatives considered and progress on each

 

 

 

WEDNESDAY, JUNE 5, 2024

 

 

10:00 am - 10:45 am ET

Best Practices in Publishing

Speaker: Stephanie Austin, Senior Director, Publications and Content Strategy 

Join this session to learn more about the AAA journals program, how to successfully submit a paper, what to expect in a quality peer review process, and other author services the AAA offers to support your path to publication and promotion. This session will conclude with time for Q&A.

 

 

11:00 am – 12:00 pm ET

Plenary: A Conversation with Joel Black, Chair of the GASB: Projects, Research and Engagement Activities
Accounting -1.2 CH
Moderator: Christine Kuglin, Western Region President, University of Denver

Speaker: Joel Black, Governmental Accounting Standards Boards

This session will provide an overview of the current projects, research, and activities of the Governmental Accounting Standards Board (GASB) with focus areas being (1) current projects on infrastructure assets and going concern uncertainty/severe financial stress, (2) monitoring of the impact of technology on governmental financial reporting, (3) early stages of the GASB’s work on a financial statement taxonomy, and (4) the GASB’s post-implementation review process.   Included in this session will be a discussion on how the academic community can engage with the GASB and its current activities.
 

 

 

12:00 pm – 12:30 pm ET

Lunch Break

 

 

12:30 pm - 1:30 pm ET

Concurrent Session Tracks

9.01: Contemporary Trends in Corporate Valuation, Share Repurchases, and ESG Mergers
Accounting -1.2 CH

Moderator: TBD

Does Media Exposure Deter Share Repurchases?
Enshuai Yu, Boston College
Vishal Baloria, University of Connecticut
Alvis Lo, Boston College
Susan Shu, Boston College
Discussant: Abiodun Isiaka, University of Regina

Valuation of Loss Firms: New Insights from Finite Mixture Models
Jing Fang, University of Central Arkansas
June Cheng, The Hong Kong Polytechnic University
Discussant: TBD

9.02: Emerging Issues in Technology and Accounting
Accounting -1.2 CH

Moderator: TBD

Do Retail Investors Strategically Disclose? The Disclosure Incentives on Social Media
Hao Qu, University of Rochester, Rochester
Discussant: Jing-Wen Yang, California State University, East Bay

How Does Blockchain Affect Firms?
Fuzhao Zhou, Bowling Green State University
Discussant: Hao Qu, University of Rochester

Which Online Programs Are in Demand: Initial Evidence from Accounting and Marketing Students
Jing-Wen Yang, Cal State University - East Bay
Lan Wu, California State University, East Bay
Discussant: TBD


9.03: Exploring Varied Aspects of Business, Accounting and Teaching Dynamics
Accounting -1.2 CH

Moderator: TBD


A Startup Company in Supply Chain Crisis Caused by Greenhouse Gas Emission Regulations
Li Zhang, University of Illinois at Urbana-Champaign
Austin Chen, New York University
Jiahui Han, Syracuse University
Discussant: Mahfuja Malik, Sacred Heart University

Pay for Performance: A Comparative Analysis of Machine Learning Models for CEO Compensation Prediction
Mahfuja Malik, Sacred Heart University
Eman Abdelfatta, Sacred Heart University
Discussant: Garrison Nuttall, University of Central Florida

Two Branches from the Same Tree: Integrating Accounting Curriculum with Liberal Arts Education Through a Transdisciplinary Approach
Chaoping Li, Skidmore College
Nicholas Fessler, Western Kentucky University
Pinky Rusli, Western Kentucky University
Discussant: Li Zhang, University of Illinois at Urbana-Champaign

9.04: Intentionally Left Blank

Teaching Session

9.05: The ReJug Lumber Case: Step-by-Step Excel Chart Tutorials for Introductory Accounting
Information Technology -1.2 CH

Tracie Miller, Franklin University
Wendy Tietz, Kent State University

9.06: Intentionally Left Blank

 

 

1:30 pm - 2:00 pm ET

Break

 

 

2:00 pm - 3:00 pm ET

Concurrent Session Tracks

10:01: Teamwork, Effort and Knowledge: A Skillset Examination
Accounting -1.2 CH

Moderator: TBD

Data Analytics with More Knowledge, Less Technology: An Instructional Case Using Excel and Critical Thinking
Jennifer Riley, University of Nebraska at Omaha
Roopa Venkatesh, University of Nebraska at Omaha
Discussant: Nicholas Fessler, Western Kentucky University

How Does Contract Frame Impact Effort Persistence?
Dan Way, Villanova University
Kazeem Akinyele, University of Wisconsin–Oshkosh
Jared Koreff, Trinity University
Discussant: TBD

The Value of Specialization and Teamwork for Firm Performance
Michael Shen, National University of Singapore
Sudipta Basu, Temple University
Xinjie Ma, National University of Singapore
Discussant: Dan Way, Villanova University

10.02: Examining Responses to Critical Events: ESG Disclosure During the COVID-19 Pandemic, Whistleblowing Impact, and Glassdoor Metrics for Firm Evaluation
Accounting -1.2 CH

Moderator: TBD

Assessing the Efficacy of Glassdoor’s ‘Recommend to a Friend’ Metric as a Measure of Firm Performance and Employee Satisfaction

Soonchul Hyun, University of North Carolina at Greensboro
Discussant: TBD

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
Discussant: TBD

Will Whistleblowing Allegations Change Company?
Fuzhao Zhou, Bowling Green State University
Discussant: Liya Hou, St. Cloud State University

10.03: Intentionally Left Blank

10.04: Key Factors in Financial Decision-Making
Accounting -1.2 CH

Moderator: Shaokun (Carol) Yu, Northern Illinois University

Chief Executive Turnover and Accounting Information Quality
Lin Wang, San Diego State University
Yu Li, San Diego State University
Discussant: Joon Hong Kim, Temple University

ESG Risks and Financial Statement Verification in Bank Lending
Sudipta Basu, Temple University
Yujie Ma, Temple University
Samuel Rosen, Temple University
Wei Wang, Temple University
Discussant: Jackie Zeyang Ju, University of Kentucky

Navigating Financials: A Case Study on Acquisition Cutover Activities
Lauri Miller, College of Saint Benedict/Saint John's University
Discussant: Lin Wang, San Diego State University

Teaching Sessions

10.05: Empowering Accounting Educators: Upskilling for CPA Evolution, Technological Advancements, and Accreditation Standards
Accounting -1.2 CH
Joseph Trainor St. John's University
Jim Irving, James Madison University
Christie Comunale, Stoney Brook University

10:06: How to Make Government Accounting Fun or at Least Manageable: A New and Improved Session About How to Teach Government and Not-for-profit Accounting
Accounting -1.2 CH
Robert Wilbanks, Tennessee Tech University

 

 

3:00 pm - 3:30 pm ET

Break

 

 

3:30 pm - 4:30 pm ET

Concurrent Session

11.01: Unveiling Corporate Sustainability Practices
Accounting -1.2 CH

Dialogue Facilitator: TBD

Social Media Attention and Corporate Greenwashing
Liya Hou, St. Cloud State University
Peng Wu, Southeast University
Jieyu Ren, Southeast University

The Relationship Between ESG Rating Adjustments and Corporate Financial Performance
Yun-Chia Yan, The University of Texas Rio Grande Valley
Li-Chuan Chou, National Taipei University of Business

11.02: Influences on Financial Reporting
Accounting -1.2 CH

Moderator: Shibao Liu, University of Illinois-Chicago

Government Spending and Financial Statement Verification
Sudipta Basu, Temple University
Joon Hong Kim, Temple University
Samuel Rosen, Temple University
Wei Wang, Temple University
Discussant: Carlos Acuna Silva, University of Michigan

Missing R&D and Creditor Rights
Carlos Acuna Silva, University of Michigan
Discussant: Maximilian Muhn, The University of Chicago

The Relevance of Peer Information for Private Firms: Evidence from a Field Experiment
Maximilian Muhn, The University of Chicago
Jeppe Guldberg Christoffersen, Copenhagen Business School
Michael Minnis, The University of Chicago
Thomas Plenborg, Copenhagen Business School
Morten Seitz, Copenhagen Business School
Discussant: Xiaoli Guo, University of North Dakota

11.03: Intentionally Left Blank

11.04: Intentionally Left Blank

Teaching Sessions

11.05: Financial Statement Consolidations: A Comprehensive Excel-Based Project Panelist
Information Technology – 1.2CH
Ryan Seay, Belmont University

11.06: Empowering Community Small Businesses through Accounting Service-Learning Projects
Accounting – 1.2CH
Fernando Parra, California State University Fresno