Thursday, April 16, 2015 |
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10:00 am - 4:30 pm | The Biltmore Legacy: A Model of Sustainability Accounting - 3.0 CH Sponsored by: Dixon Hughes Goodman LLP |
4:00 pm - 8:00 pm | Table Top Displays Open |
6:30 pm - 8:00 pm | Welcome Reception |
Friday, April 17, 2015 |
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7:00 am - 8:00 am | Breakfast |
7:00 am - 4:00 pm | Table Top Exhibitor Displays Open |
8:00 am - 8:10 am | President’s Welcome Accounting - 1.0 CH Sponsored by: Lynn H. Clements, Florida Southern College |
8:10 am - 9:05 am | Plenary Session Integrating Professionally Oriented Faculty to Enhance an Institution’s Mission: An Update from Pathways Accounting - 1.0 CH Speaker: Mark Higgins, Saint Louis University D. Scott Showalter, North Carolina State University |
9:05 am - 9:15 am | Break |
9:15 am - 10:15 am | Plenary Session Who is Accountable for the National Debt?; Accounting - 1.0 CH Speaker: Paul Stebbins, Fix the Debt |
10:15 am - 10:45 am | Break |
10:45 am - 12:00 pm | Concurrent Sessions Session 1.01: Becoming a More Effective Classroom Teacher Accounting - 1.5 CH Panelists: Joe Hoyle, University of Richmond Lynn H. Clements, Florida Southern College Eric D. Bostwick, University of West Florida D. Scott Showalter, North Carolina State University Session 1.02: Accounting for the National Debt in the Classroom Accounting - 1.5 CH Presenter: Loren Adler, Committee for a Responsible Federal Budget Session 1.03: Trends in Sustainability Accounting: Implications for Curriculum Integration, Research, Student Placement, and Funding Accounting - 1.5 CH Moderator: Tammy Kowalczyk, Appalachian State University Panelists: Brad Sparks, KPMG Global Corporate Citizenship Stathis Gould, International Federation of Accountants Steve Watson, The Biltmore Company Session 1.04: Taxation and Firm Performance Taxes - 1.5 CH Moderator: Keith T. Jones, University of North Alabama Domestic Manufacturing Deduction: Does Conformity Increase Employment Growth? Ann Boyd Davis, Tennessee Tech University Rebekah McCarty Moore, Northeastern University Discussant: Danny P. Hollingsworth, The University of Tennessee at Chattanooga Inequitable Inflation Adjustments of IRC Deduction and Credit Phase-outs John Yeoman, University of North Georgia Discussant: J. Kent Poff, University of North Georgia Session 1.05: Performance in Academia Accounting - 1.5 CH Moderator: Tara Honea Saracina, Claflin University The Association between Academic Pedigree and Top-6 Publications: A Joint Examination of Ph.D. Institution and Employment Institution Matthew M. Wieland, Indiana University-Purdue University Indianapolis Mark C. Dawkins, The University of Georgia Natasha Burns, The University of Texas at San Antonio Discussant: Tara Honea Saracina, Claflin University The Impact of Corporate Social Responsibility on Pay for Performance Xianjing Bordere, The University of Alabama Linda M. Parsons, The University of Alabama Gary K. Taylor, The University of Alabama Discussant: Sandria S. Stephenson, Kennesaw State University The Role of Gender in Judging the Consequences of Market Orientation toward Students: A Study of Accounting Department Leaders Robert L. Webster, Ouachita Baptist University Kevin L. Hammond, The University of Tennessee at Martin Discussant: Karen B. McCarron, Georgia Gwinnett College |
12:00 pm - 1:30 pm | Lunch The Evolution of Corporate Reporting and where we are headed with Sustainability and Integrated Reporting Accounting - 1.0 CH Speaker: Brad Sparks - Director, KPMG Global Corporate Citizenship |
1:30 pm - 1:45 pm | Break |
1:45 pm - 3:25 pm | Concurrent Sessions 1:45 pm–2:35 pm Session 2.01 A: Building or Enhancing Your Teaching and Learning Accounting Toolbox - Part II Accounting - 1.0 CH Presenters: Cathy J. Scott, Navarro College Markus Ahrens, St. Louis Community College Elizabeth Ahrens, Central Lakes College 2:35 pm–3:25 pm Session 2.01 B: Professor, What’s on the Exam? Creating Independent Thinkers through Self-Directed Learning Accounting - 1.0 CH Presenters: Tracie Miller-Nobels, Austin Community College District Brenda Mattison, Tri-County Technical College Session 2.02: How to Flip Your Accounting Course Accounting - 2.0 CH Presenters: Thomas P. Edmonds, The University of Alabama at Birmingham Chris Edmonds, The University of Alabama at Birmingham Session 2.03: Decisions and Informational Judgments and Their Effects on a Company’s Results Accounting - 2.0 CH Moderator: Lijun Lei, Virginia Polytechnic Institute and State University Do Industry Specialist Auditors Enforce More Conservative Recognition of Long-Lived Asset Impairments? Sarah E. Stein, Virginia Polytechnic Institute and State University Discussant: Yu Chun Lin, Shih Hsin University The Effects of Bonus versus Penalty Incentives in a Laboratory Market Setting Lou Xavier Orchard, Clayton State University Discussant: Lijun Lei, Virginia Polytechnic Institute and State University How Do Analysts Monitor Managers? Alex Young, Duke University Discussant: Keejae P. Hong, The University of North Carolina at Charlotte Session 2.04: Auditing and Financial Accounting: Skepticism and Forecasting Accounting - 2.0 CH Dialogue Session Facilitator: Sandra O. Frempong, Northcentral University Accounting Policies and Price Stability under Market Disruption Jinglin Jiang, Rutgers, The State University of New Jersey, New Brunswick Vikram Nanda, Rutgers, The State University of New Jersey, New Brunswick Steven Chong Xiao, Rutgers, The State University of New Jersey, New Brunswick Firm Complexity and Post-Earnings-Announcement Drift Alexander Barinov, The University of Georgia Shawn Park, The University of Georgia Celim Yildizhan, The University of Georgia The Effects of Accounting Regulations on Stock Valuation and Volatility: Evidence from the Banking Industry Liang Song, Michigan Technological University The Question of Materiality in Sustainability Reporting Harriet Lynn Stallworth, Appalachian State University Tammy Kowalczyk, Appalachian State University Session 2.05: Input/Output Quality in Academia and Nonprofits Accounting - 2.0 CH Dialogue Session Facilitator: Adrian LaTarus Mayse, Middle Tennessee State University A Financial Risk Ranking System for Municipal Governments in Pennsylvania John M. Trussel, The University of Tennessee at Chattanooga Patricia A. Patrick, The Pennsylvania State University On the Association of Operating Efficiency and Financial Stability in Charitable Organizations Elizabeth Hendrix Turner, The University of Southern Mississippi Clark M. Wheatley, Florida International University Gregory P. McPhee, Florida International University Krishnamurthy Surysekar, Florida International University Class Scheduling and Academic Performance for Business Majors Adriana S. Cordis, Winthrop University Barbara Gugliotta Pierce, Winthrop University One College’s Journey through Assessment via an Annual Tax Service Learning Project Barbara Sumrall White, University of West Florida Amy B. Hulsey, Warren Averett CPAs & Advisors |
3:25 pm - 3:55 pm | Ice Cream Social Break Sponsored by: |
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3:55 pm - 5:35 pm | Concurrent Sessions Session 3.01: Recent Events and Activities: Keeping up-to Date and Keeping Accounting and Auditing Class Content Current and Relevant Accounting - 2.0 CH Panelists: Cindy Sobieski, Deloitte LLP Scott Showalter, North Carolina State University Cynthia E. Bolt-Lee, The Citadel Session: 3.02 How IT Fits? Information Technology in the Accounting Curriculum Accounting - 2.0 CH Presenter: Guido L. Geerts, University of Delaware Session 3.03: Management Accounting Accounting - 2.0 CH Dialogue Session Facilitator: Mehmet C. Kocakulah, University of Southern Indiana A Teaching Note on the Controllability "Principle" and Responsibility Accounting Steven T. Schwartz, Binghamton University, SUNY Richard A. Young, The Ohio State University Eric E. Spires, The Ohio State University Applying Cost of Quality to Marketing Function of the Business Mehmet C. Kocakulah, University of Southern Indiana Timothy Bryan, University of Southern Indiana Leveraging the Value Chain Analysis: Competitive Strategies for Sustainability in Continuing Higher Education Sandria S. Stephenson, Kennesaw State University Minavia Guadelopue-Williams, Academy of Management Process Costing: A Note on Costing Normal and Abnormal Spoilage Bill Pollard, Appalachian State University The Influence of Sustainability Rhetoric: How Perceptions of Sustainability Affect Assessments of Risk and Economic Viability Tammy Kowalczyk, Appalachian State University Tracy Nelson Reed, Appalachian State University Session 3.04: Monitoring and Oversight Accounting - 2.0 CH Moderator: Oscar J. Harvin, Florida Atlantic University Audit Committee Oversight of Fraud Risk: The Role of Social Ties and Governance Characteristics Robert M. Wilbanks, Tennessee Tech University Dana R. Hermanson, Kennesaw State University Vineeta D. Sharma, Kennesaw State University Discussant: John M. Trussel, The University of Tennessee at Chattanooga Auditor Switches, Audit Committee Compensation and Financial Reporting Quality Yu Chun Lin, Shih Hsin University Discussant: Sarah E. Stein, Virginia Polytechnic Institute and State University The Effects of Current and Expanded Analyst Ownership Disclosure on Nonprofessional Investors’ Judgments and Decision Making Robert Neil Marley, The University of Tampa Mark Joseph Mellon, University of South Florida Discussant: Oscar J. Harvin, Florida Atlantic University Session 3.05: Evaluating the PCAOB, the Instructor, the Textbook, and the Auditor Accounting - 2.0 CH Dialogue Session Facilitator: Charlene Parnell Spiceland, The University of Memphis A Model of Research Integrity and Oversight Charles D. Bailey, The University of Memphis Accounting Faculty Earn Lower Teaching Ratings because Their Classes Are Perceived as Being More Difficult Richard Constand, University of West Florida R. Daniel Pace, University of West Florida Nicholas Clarke, University of West Florida An Examination of Factors Related to Internal Auditors’ Organizational- Professional Conflict Venkataraman M. Iyer, The University of North Carolina at Greensboro Ambrose Jones, The University of North Carolina at Greensboro Constituent Feedback on Audit Regulatory Policy: An Examination of PCAOB Comment Letters Tyler Williams, The University of Mississippi W. Mark Wilder, The University of Mississippi |
6:00 pm - 7:30 pm | Reception with Effective Learning Strategies Displays Accounting - 1.0 CH Poster 1: Accounting: Active Learning Strategies Diania McRae, Western Carolina University Elizabeth H. Jones, Western Carolina University Susan L. Swanger, Western Carolina University Ronald Douglas Parker, York Technical College Poster 2: An Examination of the Determinants of Student Ethical Behavior Sanjay Gupta, Valdosta State University Poster 3: Creating a Capstone Auditing Experience Susan L. Swanger, Western Carolina University Poster 4: Preparing Students for a Volunteer Income Tax Assistance Site (VITA) on Campus Michelle Wilson Troian, Bethune-Cookman University Poster 5: Using Cultural and Social Capital to Negotiate Barriers to Doctoral Completion Minavia Guadeloupe-Williams, Academy of Management Sandria S. Stephenson, Kennesaw State University Poster 6: Teaching Global Accounting Concepts to Local Students Tara Honea Saracina, Claflin University Michele McGowan, Kings College Earl H. Godfrey, Gardner-Webb University |
Saturday, April 18, 2015 |
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7:00 am - 8:00 am | Breakfast with Research Roundtable Session Accounting - 1.0 CH Table 1: Corporate Governance and Shareholder Wealth: Interest Alignment Hypothesis Revisited Bilal Al Dah, Savannah State University Amir Michael, Durham University Rob Dixon, Durham University Writing Comment Letters Allen Hunt, Western Kentucky University Table 2: The Contributions of a Big-4 Firm to World War II Dale L. Flesher, The University of Mississippi Gary John Previts, Case Western Reserve University Andrew D. Sharp, Spring Hill College Post WWII Employee Annual Reports Kevin Feeney, South Carolina State University Table 3: Accounting for Healthcare Sustainability: Patient Care, Planet Protection, and Bottom Line Resuscitation Michele McGowan, King’s College Tara Honea Saracina, Claflin University The Historical Impact of Tax Policy upon General Aviation: The Business Sector Karen Coleman Miller, Union University Tonya K. Flesher, The University of Mississippi Table 4: Small and Large Faculty-Size Adjusted Accounting Program Rankings Based on Research-Active Faculty: A Uniform Approach Matthew M. Wieland, Indiana University–Purdue University Indianapolis Mark C. Dawkins, The University of Georgia Donald Lamar Ariail, Kennesaw State University |
8:00 am - 8:20 am | Business Meeting |
8:20 am - 8:50 am | Plenary Session AAA Building a Bridge to Our Future Speaker: Christine Botosan,AAA President, The University of Utah |
8:50 am - 9:05 am | Break |
9:05 am - 10:45 am | Concurrent Sessions Session 4.01: Issues in Accounting Education Focusing on Non-Tenure Track Faculty Accounting - 2.0 CH Moderator: Cynthia Bolt-Lee, The Citadel Panelist: Diania McRae, Western Carolina University Charlene Parnell Spiceland, The University of Memphis Emma E. Cole, Troy University Donald L. Berecz, Georgia Southern University Rachel Keller, Appalachian State University Amy Williams, Edmond Community College 9:05 am–9:55 am Session 4.02 A: Raising the Bar on Student Learning Accounting - 1.0 CH Presenter: Gail Hoover King, Purdue University Calumet 9:55 am–10:45 am Session 4.02 B: Best Practices in Online and Hybrid Courses Accounting - 1.0 CH Panelists: Carolyn B. Hughes, Asheville-Buncombe Technical Community College Tracie Miller-Nobles, Austin Community College District Brenda Mattison, Tri-County Technical College Cathy J. Scott, Navarro College 9:05 am–10:45 am Session 4.03: Forensic Accounting Accounting - 2.0 CH Dialogue Session Facilitator: Chula King, University of West Florida A Fraud Triangle Perspective for Preventing and Detecting Academic Research Misconduct Donald Lamar Ariail, Kennesaw State University Donald Larry Crumbley, Louisiana State University and Agriculture & Mechanical College Examining the Effects of Fair Value Measurements on Financial Reporting Quality and the Cost of Equity Joseph Reid, North Carolina Agricultural and Technical State University Fair Value Measurements, Information Risk, Liquidity and Firm Value Joseph Reid, North Carolina Agricultural and Technical State University Will Professional Accountants Whistleblow on Organizational Fraud? Lynn H. Clements, Florida Southern College Tara J. Shawver, King’s College Session: 4.04: Academia: History and Applications, the Old and the New Accounting - 2.0 CH Dialogue Session Facilitator: Elizabeth H. Turner The University of Southern Mississippi-Gulf Coast A Longitudinal Analysis of Authors Who Publish in Elite Accounting Journals Matthew M. Wieland, Indiana University-Purdue University Indianapolis Mark C. Dawkins, The University of Georgia Michael T. Dugan, Georgia Regents University Online Homework Management Systems (OHMS) in Accounting: Do They Improve Productivity in the Learning Process? Ramon Rodriguez, Murray State University Murphy Smith, Murray State University The Profitability of a 1920s CPA Firm: The Case of Haskins & Sells Dale L. Flesher, The University of Mississippi Gary John Previts, Case Western Reserve University Remote Proctoring: The Effect of Proctoring on Grades Ann Boyd Davis, Tennessee Tech University Richard S. Rand, Tennessee Tech University Robert A. Seay, Tennessee Tech University The American Association of University Instructors of Accounting: The First Five Years Emily Kathryn Hornok, The University of Mississippi Session 4.05: Teaching, Learning and Curriculum Accounting - 2.0 CH Dialogue Session Facilitator: Michelle Wilson Troian, Bethune-Cookman University AICPA Core Competencies: An Accounting Course Audit Vincent C. Brenner, Stetson University Monica Mendoza Jeancola, Stetson University Maria Rickling, Stetson University Factors That Determine the Decision to Major in Accounting: Preliminary Results of a Survey of Accounting Graduates Rebecca Kaenzig, Appalachian State University Forrest Douglas Roberts, Appalachian State University Leveraging Excel Spreadsheet Capabilities in Principles of Accounting Courses Christine Ann Jonick, University of North Georgia Penelope M. Lyman, University of North Georgia Preparing and Reviewing Budgets in a Constrained Environment: An Interdisciplinary, Experiential Case in Ethical Decision Making Ellen Edwards Best, University of North Georgia Wendy Walker, University of North Georgia The Importance of Mathematics as a Prerequisite to Introductory Financial Accounting Karen B. McCarron, Georgia Gwinnett College Alan N. Burstein, Gordon State College |
10:45 am - 11:15 am | Break |
11:15 am - 12:30 pm | Concurrent Sessions Session 5.01: Simple Ways to Leverage Technology Accounting - 1.5 CH Presenter: Chula King, University of West Florida Session 5.02: Getting the Most out of Internships—Building a Portfolio Accounting - 1.5 CH Presenter: Charlene Parnell Spiceland, The University of Memphis Session 5.03: Financial and Regulatory Reporting, at Home and Abroad Accounting - 1.5 CH Dialogue Session Facilitator: Barbara S. White, University of West Florida Board Independence and Managerial Authority Mustafa Abdullah Dah, Lebanese American University Mohammad Jizi, Lebanese American University Sadim Jihad Sbeity, Lebanese American University Disaggregating the Risk Factors on Corporate Governance: Examination of Corporate Risk Taking in Developed and Emerging Markets Naz Sayari Musaoglu, Wake Forest University Fracking on Public Land: An Empirical Study of Inspection Results for Natural Gas Drillers John A. Pendley, Susquehanna University The Usefulness of Segment Information Sudipta Basu, Temple University Edward B. Douthett, George Mason University Steve C. Lim, Texas Christian University Session 5.04: Taxes, Firm Profitability, and Public Debt Taxes - 1.5 CH Dialogue Session Facilitator: Helen G. Gabre, Alabama Agriculture and Mechanical University Management Judgment and Discretion in Principles-Based Standards: Can Corporate Governance Mechanisms Ensure Effective Implementation? Matthew Bjornsen, University of Nebraska–Lincoln James M. Fornaro, SUNY College at Old Westbury A Preliminary Investigation of Fiscal Sustainability Reporting by the U.S. Government: Understandability and Usefulness Veronique Frucot, Christopher Newport University The Tradeoff between Social Security Taxes and Benefits: A Multi- Period Model J. Kent Poff, University of North Georgia |