Program

Thursday, April 23, 2015
9:00 am–5:00 pm	Doctoral/Junior Faculty Consortium Coordinators: Shifei Chung, Rowan University Ramesh Narasimhan, Montclair State University Sessions: 9:00 am - 10:30 am Advice for Surviving the PhD Program and Beyond Daniel Taylor, University of Pennsylvania 10:30 pm–10:45 am Break 10:45 am - 12:15 pm Statistical Inference in Accounting Research Shyam Sunder, Yale University 12:30 pm–1:30 am Lunch 1:45 pm - 3:15 pm Banks’ Financial Reporting and Financial System Stability Stephen G. Ryan, New York University 3:15 pm–3:30 pm Break 3:30 pm - 5:00 pm The Effect of Recognition versus Disclosure on Investment Efficiency M. H. Franco Wong, University of Toronto
9:00 am–5:00 pm	Continuing Professional Education Workshops Coordinators: Shifei Chung, Rowan University Ramesh Narasimhan, Montclair State University
9:00 am–10:30 am	Workshop 1: Assessing Fraud Risk from an Auditor’s Perspective Accounting - 1.5 CH Presenters: Danielle Lombardi, Villanova University Ronald Lombardi,The College of New Jersey
10:30 pm–10:45 am	Break
10:45 am–12:15 pm	Workshop 2: Introduction to XBRL and The Audit Data Standards Accounting - 1.5 CH Presenter: Skip White - University of Delaware
1:45 am–3:15 pm	Workshop 3: FASB Update for Selected Broad Based FASB Topics Accounting - 1.5 CH Presenter: John M. Fleming, SmartPros, LTD
3:15 pm–3:30 pm	Break
3:30 pm–5:00 pm	Workshop 4: Back to School with COSO: Exploring the Seventeen Principles of COSO 2013 Accounting - 1.5 CH Presenters: Maureen P. Breen, Drexel University
4:00 pm–7:30 pm	Exhibits
6:00 pm–8:00 pm	Reception
Friday, April 24, 2015
7:00 am–4:00 pm	Exhibits
7:30 am–8:30 am	Breakfast
8:30 am–10:00 am	Concurrent Sessions 1.01 Auditing 1 Auditing-1.5 CH Moderator: Kang Cheng, Morgan State University Does the Audit Market Price Big 4 Experience in Non-Big 4 Firms? Aleksandra B Zimmerman, Case Western Reserve University Discussant: Henry Mburu, Morgan State University Does Market Value Auditor’s Industry Expertise? Evidence from Restatements Setting Amy E. JI, Saint Joseph's University Hang Pei, George Washington University Krishna R Kumar, George Washington University Discussant: Hanmei Chen, Rowan University Insider Ownership and Auditor Monitoring: Evidence from Dual-Class Firms Arno Forst, Kent State University Barry R Hettler, Kent State University - Kent Discussant: Beixin Betsy Lin, Montclair State University 1.02 Financial Accounting and Reporting 1 Accounting-1.5 CH Moderator: Daniel Tinkelman, Hofstra University Labor Unemployment Concern and Corporate Discretionary Disclosure Yuan Ji, George Washington University Liang Tan, The George Washington University Discussant: Han Jin West Verginia University Do Manufacturing Firms Manage Nonoperating Costs to Meet the Earnings Benchmark at Zero? Steven C. Hall, University of Nebraska - Kearney William W. Stammerjohan, Louisiana Tech University Laurie S. Swinney, University of Nebraska - Kearney Discussant: Mostafa M. Maksy, Kutztown University of Penn 1.03 Management Accounting 1 Accounting-1.5 CH Moderator: Stephanie Weidman, Rowan University When subtle performance monitoring helps, really helps, and hurts: The impact of psychological entitlement and monitoring environment on performance and misreporting Darin Kip Holderness, West Virginia University Discussant: Steven Balsam, Temple University The Choice of Performance Measures in Performance-Vested Equity Compensation Wan-ting Wu, University of Massachusetts-Boston Discussant: Han-Up Park, Temple University An Effective Response: Smoldering Crisis and Capacity Cost Management Charles R. Thomas, Ecolehoteliere de Lausanne C. J. Connolly, US Coast Guard Academy Discussant: Brian Knox, University of Pittsburgh 1.04 Financial Accounting and Reporting 2 Accounting-1.5 CH Moderator: Zhanel DeVides, Rutgers University - Camden Fair Value Accounting Treated Unfairly by Accountants Sadaharu Takeshima, Kanazawa University George H. Sorter, New York University - Stern School of Bus Discussant: Megan Jones, West Virginia University How Diversification, Acquisitions and R&D Influence Decisions to Discontinue Operation Yoshie Saito, Old Dominion University Richard Lord, Montclair State University Discussant: Natalya V. Khimich, Drexel University Entrepreneurial Bias in Management Earnings Forecasts Yu-Ho Chi, University of North Carolina - Pembroke David A. Ziebart, University of Kentucky Discussant: Alyssa Ong, West Virginia University 1.05 Emerging Research and Research Interaction 1 Moderator: Joseph Patrick Cunningham, Albright College Characteristics of Corporate Level SEC AAERs Kristy Schenck, Bucknell University An Examination of the Impact of Culture on IFRS Risk Disclosures for Firms that Cross-List in the U.S. Carmen B. Rios-Figueroa, University of Puerto Rico-Rio Piedras An Investigation of the Use and Impact of Big Data Analytics - The Case of Nonprofit Organizations Janet F. Phillips, Southern Connecticut State University 1.06 Panel Discussion 1 Moderator: Paul Cowley, Cabrini College Technological Advantages and Pitfalls of Delivering Accounting Content Panelists: Ann D Servey, Cabrini College Carlo Silvesti, Gwynedd Mercy University
10:00 am–10:30 am	Break
10:30 am–11:45 am	Concurrent Sessions 2.01 Financial Accounting and Reporting 3 Accounting-1.5 CH Moderator: Ramesh Narasimhan, Montclair State University Financial Engineering and the Arms Race between Accounting Standard Setters and Preparers Ronald A. Dye, Northwestern University Jonathan Glover, Carnegie Mellon University Shyam Sunder, Yale University Discussant: Steven Balsam, Temple University 2.02 Public Interest 1 Accounting-1.5 CH Moderator: Mostafa M. Maksy, Kutztown University of Penn The Role of Adverse Selection, Moral Hazard and Operational Inefficiency in Bank Failures: An Emerging Market Evidence Ihsan Isik, Rowan University Hulusi C. Uysal, University of Pennsylvania - UPENN Daniel Folkinshteyn Rowan University Discussant: Abdullah Kumas, University of Richmond The Impact of EPA Penalties on Financial Performance Jorge Romero, Towson University Martin Freedman, Towson University Discussant: Stephanie Weidman, Rowan University A Closer Look at the Surrounding of Auditors: Good Relationships with Corporate Clients' Management, How May Auditors Sustain it? Khalid Rasheed Al-Adeem, King Saud University Discussant: Yu-Ho Chi, University of North Carolina-Pembroke 2.03 Teaching, Learning and Curriculum 1 Accounting-1.5 CH Moderator: Bea B.H Chiang, The College of New Jersey Using Guided Readings Questions to Motivate Student Reading and to Help “Flip” the Intermediate Accounting Classroom Charles A. Brown, Penn State University - Erie Kreag Danvers, Penn State University - Erie David T. Doran, Penn State Erie, The Behrend College Discussant: Janet F. Phillips, Southern Connecticut State University What Do We Mean by Accounting Program Quality? A Decomposition of Accounting Faculty Opinions Timothy J. Fogarty, Case Western Reserve University Aleksandra B. Zimmerman, Case Western Reserve University Vernon J. Richardson, University of Arkansas-Fayetteville Discussant: John D. Rossi, Moravian College A Methodology for Evaluating the Effect of Grade Inflation and Course Duration on Student Performance in Accounting Courses Jierong Cheng, Rutgers Business School Yaw Mensah, Rutgers Business School Discussant: Bea B.H Chiang, The College of New Jersey Cost Accounting Variance: Blended Learning R. Mithu Dey, Howard University Discussant: Loretta N. Baryeh, Coppin state university 2.04 Financial Accounting and Reporting 4 Accounting-1.5 CH Moderator: Kristy Schenck, Bucknell University Disclosure Timing and Real Earnings Management Dina F. El-Mahdy, Morgan State University Discussant: Joseph Patrick Cunningham, Albright College Accounting for Accrued Workers' Compensation Costs: A Complex Adaption of Incurred but Not Reported Liabilities Alan Reinstein, Wayne State University Avinash Arya, William Paterson University Natalie T. Churyk, Northern Illinois University Discussant: Peter L Lohrey, Montclair State University The Effect of the SEC’s Accelerated Filing Deadline on Earnings Timeliness Amy E. JI, Saint Joseph's University Discussant: Zhanel DeVides, Rutgers University - Camden 2.05 Emerging Research and Research Interaction 2 Accounting-1.5 CH Moderator: Neil Wilner, University of North Texas Accounting Certifications and Designations in the United States: A History of Stress, Conflict, and Consensus and the Market for Certifications George Romeo, Rowan University Larissa S. Kyj, Rowan University Teaching a Capstone Course With a Supply Chain Approach Buagu Musazi, Morgan State University Developments in New Jersey Transfer Taxation Richard Marmon, Rowan University 2.06 Panel Discussion 2 Accounting-1.5 CH Mini-APLG SESSION 1: Issues Facing Department and Program Heads Moderator: Elizabeth Goad Oliver, Washington and Lee University Panelists: Hubert Glover, Drexel University Michael Peters Villanova University Nancy Uddin, Monmouth University
12:00 pm–1:15 pm	Business Meeting and Luncheon Personal Development-1.0 CH Introduction: Shifei Chung, Program Chair, Rowan University Welcome Remarks from the Mid-Atlantic Region President: Mostafa M Maksy, Kutztown University of Pennsylvania Welcome Remarks from the Host School Interim Dean: Daniel J. McFarland, Rowan University Building a Bridge to Our Future Speaker: Christine Botosan, AAA President, University of Utah
1:30 pm–3:00 pm	Concurrent Sessions 3.01 Accounting Information Systems 1 Accounting-1.5 CH Moderator: Jierong Cheng, Rutgers Business School Designing Continuous Auditing/Monitoring to fit Not-for-Profit Organizations Deniz A. Appelbaum, Rutgers University - Newark Stephen Kozlowski, Rutgers Business School Miklos A. Vasarhelyi, Rutgers University - Newark Discussant: David J. Emerson, Salisbury University Responses of Small and Large Investors to XBRL Disclosure to the SEC Shiyou Li, Texas A&M University - Commerce Discussant: Kristy Schenck, Bucknell University Using Accounting, Psychological, Information Visualization, and Graphic Design Concepts to Display Interim Income Statement Data Daniel Tinkelman, Hofstra University Amy M. Masnick, Department of Psychology, Hofstra College of Liberal Arts and Sciences, Hofstra University Discussant: Erlina Papakroni, West Virginia University 3.02 International Accounting 1 Accounting-1.5 CH Moderator: Kwangjoo Koo, William Paterson University of New Jersey The Governance Gene of Blockholders: Block Acquisition and Earnings Management around the World Lili Dai, Australia National Universtiy Ravi Dharwadkar, Syracuse University Linna Shi, SUNY-Binghamton Bohui Zhang, university of new south wales Discussant: Mackenzie M. Festa, West Virginia University Audit and Accounting Quality in an International Setting: Impact of Religion, Culture, Income and Legal Code on National Regulatory Efforts Gary Kleinman, Montclair State University Beixin Betsy Lin, Montclair State University Discussant: Rong Yang, Rochester Institute of Technology Examining the Current Legal Environment Facing the Public Accounting Profession: Lessons to be learned from UK and EU Alan Reinstein, Wayne State University Carl Pacini, University of South Florida - St Petersburg Brian Patrick Green, University of Michigan-Dearborn Discussant: Janet F. Phillips, Southern Connecticut State University 3.03 Financial Accounting and Reporting 5 Accounting-1.5 CH Moderator: Abdullah Kumas, University of Richmond Managerial Ownership, Earnings Management and Leveraged Stock Repurchases Stefan Schantl, Purdue University Discussant: Jinglin Jiang, Rutgers Business School Insider Trading Activity around Auto Recalls Abdullah Kumas, University of Richmond Musa Subasi, University of Missouri-Columbia Sami Keskek, University of Arkansas-Fayetteville Omergokalp, Suffolk University Discussant: Jung Yeun Kim, SUNY-Binghamton Tournament Incentives and Real Activities Manipulation KoEun Park, university of massachusetts-boston Discussant: Xin Geng, West Virginia University 3.04 Financial Accounting and Reporting 6 Accounting-1.5 CH Moderator: Mei Zhang, Rowan University Accounting Conservatism and Debt Contract Renegotiation Yuan Ji, George Washington University Liang Tan, The George Washington University Discussant: Yoshie Saito, Old Dominion University R&D Expense Management During Initial Public Offerings Natalya V. Khimich, Drexel University Tatiana Fedyk, University of San Francisco Discussant: Wan-ting Wu, University of Massachusetts-Boston Management Decisions and Accounting Reports in Rural SMEs Kalinga Jagoda, Mount Royal University Desiree Zander, Mount Royal University Discussant: Yoshie Saito, Old Dominion University 3.05 Emerging Research and Research Interaction 3 Accounting-1.5 CH Moderator: Hanmei Chen, Rowan University The Effect of Output-Based Contracts on the Flow of Lower-Level Employee Feedback: A Proposal Brian Knox, University of Pittsburgh Budgetary Slack: The Interaction of Ethics, Risk and Information Asymmetry Stephanie Weidman, Rowan University Larissa S. Kyj, Rowan University Yang Yang, Rowan University Financial Auditor Effect on Sustainability Reporting: An Exploratory Study Silvia Romero, Montclair State University Belen Fernandez-Feijoo, Universidade de Vigo Silvia Ruiz Universidade de Vigo 3.06 Panel Discussion 3 Accounting-1.5 CH Mini-APLG SESSION 2: How Do Students Move Successfully Toward the Profession? Moderator: Elizabeth Goad Oliver, Washington and Lee University Panelists: Scott Graham Collins, Penn State University Michael Poerksen, EY Bernadette M. Ruf, Delaware State University
3:00 pm–4:00 pm	4.01 Ice Cream Social with ELS Posters and Research Interaction Accounting - 1.0 CH Ice Cream provided by the Teaching, Learning, and Curriculum Section Effective Learning Strategies (ELS) Board 01: Fraud Awareness (and more) in Nonprofit Organizations: A Service-Learning Project Richard G. Brody, University of New Mexico Board 02: Teaching Professional Skepticism John D. Rossi, Moravian College
4:00 pm–5:30 pm	Concurrent Sessions 5.01 Auditing 2 Auditing-1.5 CH Moderator: Loretta N Baryeh, Coppin state university An Experimental Investigation of Auditor Professional Skepticism in Client Email Inquiries Aleksandra B. Zimmerman, Case Western Reserve University Discussant: Darin Kip Holderness, West Virginia University Equity-Based Compensation and the Effectiveness of Audit Committees Gopal V. Krishnan, American University Hung-Chao Yu, National Chengchi University Discussant: Mei Zhang, Rowan University Audit Risk, Perceived Audit Risk and the Financial Crisis of 2008 Hanmei Chen, Rowan University Mei Zhang, Rowan University Discussant: Xin Geng, West Virginia University 5.02 Financial Accounting and Reporting 7 Accounting-1.5 CH Moderator: Seong Cho, Oakland University Accounting Policies and Price Stability Under Market Disruption Jinglin Jiang, Rutgers Business School Vikram Nanda, Rutgers Business School Steven Chong Xiao, Rutgers Business School Discussant: Alyssa Ong, West Virginia University Irresponsible Corporate Social Activities, Stakeholders, and Board Legal Expertise Jun Guo, Rutgers University-Camden Linna Shi, SUNY-Binghamton Rong Yang, Rochester Institute of Technology Discussant: Henry Mburu, Morgan State University Financial Reporting Conservatism and Voluntary Non-Financial Disclosure: Case from Corporate Social Responsibility Disclosure Seong Cho, Oakland University Cheol Lee, Wayne State University Pyung K. Kang, Wayne State University Chung Park, Ajou University Discussant: Kang Cheng, Morgan State University 5.03 Public Interest 2 Accounting-1.5 CH Moderator: Janet F Phillips, Southern Connecticut State University What Are the Root Causes For Corporate Unethical Behavior Do Colleges and Universities Have a Role? Joseph Riotto, New Jersey City University Discussant: Arron Scott Fleming, West Virginia University Accounting for and Reporting Sustainability in Higher Learning Institutions: A Status Report and Recommendations for Improvement Areas Bethany Naccarato, Southern CT State University Discussant: Jierong Cheng, Rutgers Business School Does Gender Affect the Academic Performance of Transfer Students Compared to Native Students in Accounting? Hossein Nouri, The College of New Jersey Maria Domingo, The College of New Jersey Discussant: Neil Wilner, University of North Texas 5.04 Financial Accounting and Reporting 8 Accounting-1.5 CH Moderator: Brian Knox, University of Pittsburgh Managerial Choice Between Earnings Management Alternatives Han Jin, West Verginia University Arron Scott Fleming, West Virginia University Discussant: Janet Lynn Souza, Pennsylvania State University - Abington College Propensity Score Matched Discretionary Accruals Gerald Abdesaken, West Chester University Roberto Steri, University of Lausanne Discussant: Silvia Romero, Montclair State University CFOs’ Gender and Real Earnings Management Dina F. El-Mahdy, Morgan State University Discussant: Fang Sun, Queens College, CUNY 5.05 Emerging Research and Research Interaction 4 Accounting-1.5 CH Moderator: Khalid Rasheed Al-Adeem, King Saud University Informing the IASB Standard Setting Process: Reporting Frequency Proposal Marco-Antonio La Cruz, University of Curacao Goodwill Accounting By Pharmaceutical Companies: Assessing Reporting Informedness and Value Relevance After SFAS 142 Anthony DelConte, Saint Joseph's University George P. Sillup, Saint Joseph's University A. J. Stagliano, Saint Joseph University Accounting for Contracts in the Construction Industry: Possible Impacts of the New Revenue Recognition Standard Shifei Chung, Rowan University Ramesh Narasimhan, Montclair State University 5.06 Panel Discussion 4 Community Based/Service Learning in the Accounting Classroom Moderator: Robert F. Scarpa, Rowan University Panelists: Margaret Van Brunt, Rowan University Roberta Smith, Roberta Smith, CPA LLC
6:00 pm–8:00 pm	Reception
Saturday, April 25, 2015
7:15 am–8:15 am	Breakfast
8:15 am–9:45 am	Concurrent Sessions 6.01 Forensic and Investigative Accounting Accounting-1.5 CH Moderator: Janet Lynn Souza, Pennsylvania State University -- Abington College Target Security Breach Case Study: Hackers Hit the Jackpot at the Expense of Customers Margaret O'Reilly-Allen, Rider University Dorothy Ann McMullen, Rider University Maria H. Sanchez, Rider University Discussant: Nancy Uddin, Monmouth University Fraud Detection Suicide: The Dark Side of White-Collar Crime Richard G. Brody, University of New Mexico Frank S. Perri, Public Defender’s Office of Winnebago County Discussant: Joseph Patrick Cunningham, Albright College The Valuation of Economic Damages: A Case Study for the Forensic Accountant Peter L. Lohrey, Montclair State University James A. DiGabriele, Montclair State University Discussant: Ramesh Narasimhan, Montclair State University 6.02 Taxation Moderator: Robert F Scarpa, Rowan University Revised Streamlined Filing Compliance Procedures for the Disclosure of Foreign Assets Donald Thomas Williamson, American University Discussant: Maria Pirrone, St John's University The Tenth Circuit Rules The 23 Notice Requirement is Mandatory For A Third Party Summons Maria Pirrone, St John's University Discussant: Donald Thomas Williamson, American University A Comparative Analysis of the Impact of Taxation on Revenue Generation in the Developing Countries of Ghana and Nigeria Loretta N. Baryeh, Coppin State University Hyacinth Ezeka, Coppin State University Gertrude A. Eguae-Obazee, Albright College Discussant: Benjamin R. Silliman, St. John's University 6.03 Management Accounting 2 Accounting-1.5 CH Moderator: Henry Mburu, Morgan State University The Effect of the Strategy Map on the Flow of Lower-Level Employee Feedback to Upper Management Brian Knox, University of Pittsburgh Discussant: Henry Mburu, Morgan State University The Control of Generalist on Internal and External Governance Mechanisms Kwangjoo Koo, William Paterson University of New Jersey Discussant: Arron Scott Fleming, West Virginia University Soup Kitchen, Service Learning, and Managerial Accounting C. Andrew Lafond, LaSalle University Bruce A. Leauby, LaSalle University Discussant: Erlina Papakroni, West Virginia University 6.04 Financial Accounting and Reporting 9 Moderator: Yu-Ho Chi, University of North Carolina-Pembroke Segment Disclosures Decision-Context Framework and Decision-Usefulness Prediction Model Cynthia Tollerson, Morgan State University Wynne W. Chin, University of Houston George O. Gamble, University of Houston - Houston Discussant: Abdullah Kumas, University of Richmond Effects of Business Combination on Accounting Information’s Value Relevance in the New Economy Kang Cheng, Morgan State University Discussant: Khalid Rasheed Al-Adeem, King Saud University Cost of Debt and Auditor Choice Fengyun Wu, Manhattan College Fang Sun, Queens College, CUNY Sherry Li, Rider University Discussant: Han-Up Park, Temple University 6.05 Auditing 3 Auditing-1.5 CH Moderator: Rong Yang, Rochester Institute of Technology Managerial Overconfidence and Internal Control Weaknesses Jong Eun Lee, Sungkyunkwan University Discussant: Brent Steven Daulton, West Virginia University An Assessment of the Roles of Stress Arousal, Resilience, and Burnout in the Stress Dynamic Among Auditors Kenneth Jonathan Smith, Salisbury University David J. Emerson, Salisbury University Discussant: Mostafa M Maksy, Kutztown University of Penn Audit Firm Rotation or Partner Rotation? Bea B.H. Chiang, The College of New Jersey Michael Palantone, The College of New Jersey Discussant: Mostafa M. Maksy, Kutztown University of Penn 6.06 Panel Discussion 5 Accounting-1.5 CH The Before Retirement Planning for the College Professor Moderator: Margaret Horan, Wagner College Panelists: Thomas Horan, O'Connor Davies, LLP & St. Joseph’s College, Brooklyn Margaret Horan, Wagner College Yalin Chen, Wagner College Ian E. Wise, wagner College Michael Mahoney, Wagner College
9:45 am–10:15 am	Break
10:15 am–11:45 am	Concurrent Sessions 7.01 Teaching, Learning and Curriculum 2 Accounting-1.5 CH Moderator: Margaret Horan, Wagner College An Exploration of Accounting Grading Practices in the USA Hossein Nouri, The College of New Jersey AbdusShahid, The College of New Jersey Bea B.H. Chiang, The College of New Jersey Discussant: Nancy Uddin, Monmouth University Factors Associated with Student Performance in Upper Level Undergraduate Accounting Courses: An Empirical Comparative Study at Commuter and Residential Schools Mostafa M. Maksy, Kutztown University of Penn David D. Wagaman, Kutztown University of Penn Discussant: Neil Wilner, University of North Texas Application of Integrative Learning to Introductory Managerial Accounting Fengyun Wu, Manhattan College Aileen Lowry Farrelly, Manhattan College Discussant: Lori R. Fuller, West Chester University 7.02 International Accounting 2 Accounting-1.5 CH Moderator: Maria Pirrone, St John's University Accounting-Education Trends by Authors from Australia, Canada, New Zealand and the United Kingdom Richard A. Bernardi, Roger Williams University Taylor L. Delande, Property Management Kimberly A. Zamojcin, Consulting Firm Discussant: Janet Lynn Souza, Pennsylvania State University -.Abington College The Economic Growth in Peru and the Economic Struggles of Zimbabwe Michael Joseph Gallagher, DeSales University Susan Sundai Muzorewa, Delaware State University Discussant: Kwangjoo Koo, William Paterson University of New Jersey 7.03 Financial Accounting and Reporting 10 Accounting-1.5 CH Moderator: Marco-Antonio La Cruz, University of Curacao Managerial Ability, Credit Ratings, and the Cost of Debt Kimberly Cornaggia, American University Gopal V. Krishnan, American University Changjiang Wang, Florida International University Discussant: Brian Knox, University of Pittsburgh What Story Does an Inconsistent Analyst Forecast Tell? Sanghyuk Byun, Sogang University Kristin Roland, University of North Carolina Charlotte Discussant: Darin Kip Holderness, West Virginia University Managerial Ability and Accounting Conservatism Sam Han, Korea University Discussant: Kang Cheng, Morgan State University 7.04 Public Interest 3 Accounting-1.5 CH Moderator: Jung Yeun Kim, SUNY-Binghamton A Historical Case Study of the Debate Over College Tuition Tax Credits During the 95th Congress (1977-1978) Benjamin R. Silliman, St. John's University Discussant: Han Jin, West Verginia University The Role of Gatekeepers in Shifting Accounting Research Agenda: Empirical Evidence from The Accounting Review Khalid Rasheed Al-Adeem, King Saud University Discussant: Peter L. Lohrey, Montclair State University Increasing Diversity Through University Multi-faceted Mentoring Program Evelyn A. McDowell, Rider University Maria H. Sanchez, Rider University Margaret O'Reilly-Allen, Rider University Discussant: Mackenzie M. Festa, West Virginia University Journal Lists and Steps to Develop Them Alan Reinstein, Wayne State University Mohammad J. Abdolmohammadi, Bentley University Discussant: Yu-Ho Chi, University of North Carolina-Pembroke 7.05 Emerging Research and Research Interaction 5 Accounting-1.5 CH Moderator: Amy E. JI, Saint Joseph's University Voluntary Clawback Provisions and Executive Risk-taking Henry Mburu, Morgan State University Alex Tang, Morgan State University Deficiencies in Audit/Attestation Engagements for Non Big 4 Accounting Firms Shifei Chung, Rowan University Ramesh Narasimhan, Montclair State University Industry Balanced Value vs. Growth Stocks Jia Wang, Rowan University Zugang Liu, Penn State University – Hazleton Ben Branch, University of Massachusetts at Amherst

Note: The CPE Fields of Study curriculum is divided into twenty three 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. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. 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.learningmarket.org.

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