2025 Government and Nonprofit Midyear Meeting

February 28 - March 1, 2025

Miami, FL

Program

Friday, February 28, 2025
7:00 am - 5:00 pm	Registration
8:30 am - 9:00 am	Breakfast
9:00 am – 9:25 am	Welcome and Opening Remarks Erica Harris, Florida International University, Government and Nonprofit Section President Ryan McDonough, Rutgers University, GNP Section Midyear Meeting Program Chair Tom Vermeer, Editor of JOGNA, The University of Alabama at Birmingham
9:25 am – 10:15 am	To the Tech Plan and Beyond! Research with the Potential to Inform GASB's Standard Setting Accounting (Governmental) - 1.0 CH Introduction by: Erica Harris, Florida International University Speakers: Kara Deiana, Project Manager, Governmental Accounting Standards Board Tammy Waymire, Senior Research Manager, Governmental Accounting Standards Board Session Description: The Governmental Accounting Standards Board (GASB) relies upon research from the academic community in evaluating which standard-setting projects to pursue, formulating standards, and assessing the effectiveness of standards after their issuance. This research can corroborate or counter the GASB staff's own research and enrich the Board's dialogue, contributing to more effective standards. In this session, Kara Deiana, Project Manager, and Tammy Waymire, Senior Research Manager, will lead a discussion of topics on the GASB's technical plan, as well as issues beyond the technical plan with the potential to influence the body of knowledge used to set standards. Come prepared with your questions about the standard-setting process and how your research agenda can be shaped to have an impact on financial reporting standards for state and local governments.
10:15 am - 10:30 am	Break
10:30 am - 12:00 pm	Updates from Audit and Nonprofit Experts Auditing - 1.8 CH Speakers: Corbin Neiberline, KPMG and GNP Section Vice-President–Practice Brittney Kocaj, CPA \| Partner
12:00 pm - 1:45 pm	Lunch with Business Meeting and Awards
2:00 pm - 3:30 pm	Research session 1.01: Governmental and Nonprofit Accounting Research Accounting - 1.8 CH Moderator: Ryan McDonough, Rutgers University Research Proposal: Financial and Non-Financial Indicators of Financial Distress for 4-Year Private, Non-Profit Colleges and Universities in the United States Nate Chang, DePaul University Digital Transformation: A Primary Investigation on Digital Leadership towards Digital Workplace Perspectives from Indonesian Anti-Corruption NGOs Romi Ilham Khairil, Universitas Hayam Wuruk Perbanas Cheng-Wen Lee, Chung Yuan Christian University How to Elevate Your Nonprofit’s Options to Generate Revenue Using Social Enterprise Dori Danko, Grand Valley State University Kimberly Lowe, Grand Valley State University Lindsey Jacobs, Grand Valley State University Spending Our Way to Solvency: Testing Bowen’s Law Clint Buck, Abilene Christian University Mary Fischer, The University of Texas at Tyler Sustainability in Healthcare: Legitimate or Lip Service? Amy Holmes, Trinity University Mackenzie Logan, Trinity University Giorgio Gianoulis, Trinity University Patrick Shay, Trinity University Economic Outlook and Forward-Looking Information in the Management Discussion and Analysis Section of the State ACFR Katherine Kinkela, Iona University The Effect of the Economic Growth, Regulatory Relief, and Consumer Protection Act on Small Business Credit Availability George Lu, Marshall University Relationship of Risk Management to the Success of Micro-, Small-, and Medium-Sized Enterprises Gary Francis, Walden University Roger Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury
3:30 pm - 4:00 pm	Break
4:00 pm - 5:30 pm	Research sessions 2.01 Topics in Nonprofit Accounting Research Accounting - 1.8 CH Moderator: Dongyoung Lee, McGill University Doing Good on the down Low: Corporate Philanthropy and Public Disclosure Decisions Taylor James, University of Southern California Discussant: Dongyoung Lee, McGill University Climate Risk and Donations to Nonprofit Organizations Tahmina Ahmed, Niagara University Mohammad Hasan, York University Xing Huan, EDHEC Business School Gregory Saxton, York University Discussant: Michael Carniol, Rutgers University Externalities from Forcing Hospitals to Audit: Evidence from the Single Audit Act Zhaosong Ruan, University of Chicago Mohan Venkatachalam, Duke University Xinyi Xie, University of North Dakota Qiru Zhang, Santa Clara University Discussant: Dana Forgione, Texas A&M University - Corpus Christi 2.02 Governmental Accounting and the Municipal Bond Market Accounting (Governmental) - 1.8 CH Moderator: Sae Young Yoon, Framingham State University Financial Reporting Framework Requirements: Evaluating the GAAP Choice for Local Governments Stephen Bratcher, Governmental Accounting Standards Board Kenneth Briggs, Governmental Accounting Standards Board Kara Deiana, Governmental Accounting Standards Board Hannah Hageman, Governmental Accounting Standards Board Carson Morrow, Governmental Accounting Standards Board Emily Pesce, Governmental Accounting Standards Board Tammy Waymire, Governmental Accounting Standards Board Joseph Wicklund, Governmental Accounting Standards Board Discussant: Robert J. Eger III, Bellarmine University Impressions of GASB Statement No. 53: A Textual Analysis Approach Dereck Barr-Pulliam, University of Louisville Huaxia Li, Rutgers University Stephani Mason, DePaul University Discussant: Claire Yan, Rutgers University Income Inequality and the Municipal Bond Market Pei Li, Rowan University Leo Tang, Lehigh University Discussant: Ryan McDonough, Rutgers University State Pension Liabilities and the Cost of Debt: Does Disclosure or Recognition Change the Cost of Debt? Marc Plooster, Indiana University - Bloomington Discussant: Sae Young Yoon, Framingham State University
6:30 pm - 9:30 pm	Dinner at Crazy About You
Saturday, March 1, 2025
8:30 am - 9:00 am	Breakfast
9:00 am - 10:30 am	Research sessions 3.01 Nonprofit Accounting and Governance Accounting - 1.8 CH Moderator: Julie Mercado, Bucknell University Revenue Classification Precision and Debt Contracting: Evidence from ASU 2018-08 Michael Carniol, Rutgers, The State University of New Jersey, Newark Angelica Castro-Cardenas, SUNY Polytechnic Institute David Folsom, Weber State University Discussant: Iguehi Rajsky, Washington and Lee University The Impact of Liquidity Disclosures on Non-Profit Capital Supply: Evidence from ASU 2016-14 Meng Li, Temple University Steven Balsam, Temple University Wei Wang, Temple University Chengzhang Wu, Stockton University Discussant: Julie Mercado, Bucknell University Nonprofit Board Busyness and Performance Xiaoting Hao, University of Wisconsin-Milwaukee Daniel Neely, University of Wisconsin-Milwaukee Discussant: Linda Ragland, University of New Hampshire 3.02: Government and Nonprofit Auditing Auditing - 1.8 CH Moderator: Amy Holmes, Trinity University The Effect of Peer Review Timing on Governmental Audit Quality Tyler Carlson, Fort Lewis College Chad Harwood, Texas A&M University–Texarkana Discussant: Julia Higgs, Florida Atlantic University Determinants and Consequences of Auditor-Provided Non-Audit Services in the Nonprofit Sector Tom Van Caneghem, KU Leuven Yuhang Zhu, KU Leuven Discussant: Amy Holmes, Trinity University Differences in Audit Quality Between Partners and Non-Partners in The Nonprofit Sector Elizabeth Almer, Portland State University Mary Kathleen Harris, Washington State University Julia Higgs, Florida Atlantic University Joseph Rakestraw, Florida Atlantic University Discussant: Paul Wong, University of California-Davis
10:30 am - 11:00 am	Break
11:00 am - 12:30 pm	Research session 4.01 GNP Education Insights and Case Studies Accounting - 1.8 CH Moderator: Chengzhang Wu, Stockton University Developing a Government/Not-for-Profit Course that Qualifies for a STEM Designation Christine Kuglin, University of Denver Amy Cardillo, Metropolitan State University of Denver Building Nonprofit Accounting Competencies: Curriculum Strategies for Business Schools Joseph Foy, CUNY School of Professional Studies Roger Mayer, SUNY College at Old Westbury Case: Generating Students’ Interest in Governmental Accounting Using the GFOA’s PAFR and Data Visualization Tools Nelson Mlotshwa, Saint Mary’s College–Notre Dame Governmental Fund Accounting for Wicked Problems: Tackling Americaʼs Homelessness Crisis Joseph Foy, CUNY School of Professional Studies Calvester Legister, John Jay College of Criminal Justice–CUNY Susanne O’Callaghan, Pace University Boston PILOT Program: A Case Study on System Documentation and Data Analytics Han Yan, Fairfield University Beau Barnes, Washington State University Kiely Yonce, University of Detroit Mercy