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Program

Thursday, October 15, 2015
1:30 pm - 5:30 pm	Anheuser-Busch InBev Tour and Presentation Accounting - 2.0 CH
4:00 pm - 8:00 pm	Table Top Displays
6:30 pm - 8:00 pm	Welcome Reception Dinner on Your Own
Friday, October 16, 2015
7:00 am - 4:00 pm	Table Top Displays AICPA, Labyrinth Learning , Roger CPA Review , Wiley
7:00 am - 8:00 am	Continental Breakfast
8:00 am - 8:10 am	President’s Welcome Speaker: Natalie T. Churyk, Northern Illinois University Mark J. Myring, Ball State University
8:00 am - 9:05 am	Plenary Session  Recovering from the Great Recession Accounting - 1.0 CH  Speaker: Julie L. Stackhouse, Federal Bank of St. Louis
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 with Refreshments
10:45 am - 12:00pm	Concurrent Sessions Session 1.01: Teaching Internal Audit as a Part of an Accounting Curriculum Accounting - 1.5 CH Presenter: David H. Sinason, Northern Illinois University Session 1.02: Sharing Best Teaching Practices Panel Accounting - 1.5 CH Moderator: Carol A. Hartley, Providence College Panelists: Cynthia E. Bolt-Lee, The Citadel Brian K. Laird, Arkansas State University Barbara W. Scofield, Washburn University Nathan V. Stuart, University of Wisconsin–Oshkosh Session 1.03: Management Forecasts and Voluntary Disclosure Accounting - 1.5 CH Moderator: David Seung-Hyun Koo, University of Illinois at Urbana– Champaign Can Bad News Management Forecasts Be Trusted? Evidence of Strategic Understatement of Bad News. Helen Hurwitz, Saint Louis University Discussant: Hojun Seo, Washington University in St. Louis Compensation Committee Meeting and Management Earnings Guidance. Hojun Seo, Washington University in St. Louis Xiumin Martin, Washington University in St. Louis Jun Yang, Indiana University Discussant: Stephen Gara, Drake University No Disclosure: A Good News Signal? Kyungran Lee, University of Maryland College Park Discussant: David Seung-Hyun Koo, University of Illinois at Urbana– Champaign Session 1.04: Auditing and Investing Research Auditing - 1.5 CH Examining the Current Legal Environment Facing the Public Accounting Profession. Alan Reinstein, Wayne State University Carl Pacini, University of South Florida St. Petersburg Brian Patrick Green, University of Michigan–Dearborn Discussant: Carolyn Westfall, Saint Louis University The Impact of Sarbanes-Oxley Section 206 on Investors' Perceptions of the Pre-Departure Revolving Door Phenomenon. Reginald Wilson, The University of Southern Mississippi Discussant: Alan Reinstein, Wayne State University The Mitigating Effect of Auditor Competence and Litigation Risk on Client Importance. Essam Elshafie, Northeastern Illinois University Discussant: Reginal WIlson, Southern University at New Orleans The Usefulness of Profits for Portfolio Allocation: Persistence, Predictive Value, and Value Relevance. Jack Strauss, University of Denver Philipp Schaberl, University of Denver Discussant: Shaokun (Carol) Yu, Northern Illinois University
12:00 pm - 1:30 pm	Lunch Growing a Prosperous Society through Accounting: The AAA Centers  Specialize Knowledge and Applications - 1.0 CH Speaker: Susan Crosson, Director for the Center of Advancing Accounting in Education
1:30 pm - 1:45 pm	Break
1:45 pm - 3:25 pm	Concurrent Sessions Session 2.01: Designing an Effective Online Accounting Course Part A & B Accounting - 2.0 CH Presenters: Mehmet C. Kocakulah, University of Southern Indiana Chris Edmonds, The University of Alabama at Birmingham Session 2.02: Q&A with the AAA Center Directors for Advancing Accounting: Opportunities Ahead Specialized Knowledge and Applications - 2.0 CH Presenter: Susan Crosson, Director for the Center of Advancing Accounting in Education Session 2.03: Topics in Debt and Bankruptcy Accounting - 2.0 CH Moderator: Nathan V. Stuart, University of Wisconsin–Oshkosh Chapter 7 and Chapter 11 Bankruptcy Factors. Douglas Kevin Barney, Indiana University Southeast Do Lenders Uniformly Capitalize Operating Leases in Debt Covenants? Bryan Graden, Illinois State University Discussant: He Wen, University of Missouri–St Louis Intangible Assets and Net-Worth Covenants: An Investigation of the Determinants of Net-Worth Covenants and Goodwill Impairments. He Wen, University of Missouri–St. Louis Discussant: Nathan V. Stuart, University of Wisconsin–Oshkosh The Deliberation Process of Accounting Standards and Loan Spreads: Evidence from SFAS No. 141 and No. 142.b He Wen, University of Missouri–St. Louis Discussant: Timothy G. Bryan, University of Southern Indiana Frontenac Session 2.04: Research in Earnings Management and Quality Accounting - 2.0 CH Moderator: Leisa L. Marshall, Southeast Missouri State University A CFO-Based Performance Control in Earnings Management Studies. Soon Suk Yoon, Western Illinois University Hyo Jin Kim, Jeonju University Gregg S. Woodruff, Western Illinois University Discussant: Yador Gopalan, Washington University in St. Louis The Effect of Product Market Competition on Persistence of Earnings Components and Valuation of the Retained Cash Component of Earnings. Gordian A. Ndubizu, Drexel University Stu Sallehu, Eastern Illinois University Discussant: Essam Elshafie, Northeastern Illinois University Session 2.05: Developing Research in Financial Accounting and Auditing Accounting - 2.0 CH Dialogue Session Facilitator: Lori M. Olsen, Central Michigan University Archival Research Considerations for CRSP Data. Lori M. Olsen, Central Michigan University Rick Francis, The University of Texas at El Paso Grace Mubako, The University of Texas at El Paso Changes in Management Forecast Strategies around Regulation FD. Helen Hurwitz, Saint Louis University Yan Sun, Saint Louis University Preparing for ASU 2014-09: Revenue from Contracts with Customers: Impacts on the Software Industry. Natalie T. Churyk, Northern Illinois University Alan Reinstein, Wayne State University Brian Rick, BDO USA, LLP The Inequality of the Accounting Equation and Changes in Assets from the Perspective of Axiomatic Set Theory and Mathematical Analysis. Fernando Juarez, Universidad del Rosario Journal Lists and Steps to Develop Them. Alan Reinstein, Wayne State University Mohammad J. Abdolmohammadi, Bentley University Peering into the Review Process. Alan Reinstein, Wayne State University Barbara Apostolou, West Virginia University
3:25 pm - 3:55 pm	Ice Cream Social Break Sponsored by
3:55 pm - 5:35 pm	Concurrent Sessions Session 3.01: Excel across the Curriculum Panel Accounting - 2.0 CH Panelists: Pamela Jeanne Schmidt, Washburn University Georgia Ann Smedley, University of Missouri–Kansas City Barbara Scofield, Washburn University Kimberly Swanson Church, University of Missouri-Kansas City Pamela S. Stuerke, University of Missouri-St. Louis Session 3.02: Learning to Learn: The Accounting Vision Model and Accounting Judgments Specialized Knowledge and Applications - 2.0 CH Presenters: Gail Hoover King, Purdue University Calumet Carol A. Hartley, Providence College Session 3.03: Resources for Accounting Faculty Accounting - 2.0 CH Moderator: Connie Mersch, Monmouth College The Not So Pokey Hokies. Mollie T. Adams, Bradley University Kerry Katharine Inger, Auburn University Michele Dawn Meckfessel, University of Missouri–St. Louis Discussant: Jason W. Stanfield, Ball State University Tone at the Top Trickles Down: A Case of Non-GAAP and GAAP Earnings Management. Leisa L. Marshall, Southeast Missouri State University Discussant: Doug Ayres, Ball State University Preparing Globally Capable Accounting Students. Ronald E. Flinn, Creighton University Discussant: Cynthia E. Bolt-Lee, The Citadel The Association between Type of Accreditation and Success in Hiring Accounting Faculty. Steven C. Hunt, Western Illinois University Keith T. Jones, University of North Alabama Discussant: Santanu Mitra, Wayne State University Session 3.04: Novel Topics in Financial Accounting Accounting - 2.0 CH Moderator: Lori M. Olsen, Central Michigan University Does Bank Equity Differ from Non-Bank Equity? The Effects of Regulatory Restrictions on Bank Ownership. Yadav K. Gopalan, Washington University in St. Louis Joshua Alan Lee, Florida State University Richard Frankel, Washington University in St. Louis Discussant: Bryan Graden, Illinois State University Relative Performance Ranking: Insights into Competitive Advantage. Hojun Seo, Washington University in St. Louis Jared Jennings, Washington University in St. Louis Mark Soliman, University of Southern California Discussant: Lori M. Olsen, Central Michigan University Session 3.05: Accounting Fraud and Ethics Accounting - 2.0 CH Moderator: Renee Flasher, Ball State University Accountants' Perceptions of the Relationship between Organizational Culture and Fraud Risk. Alan Reinstein, Wayne State University Philip Beaulieu, University of Calgary Discussant: Zane L. Swanson, University of Central Oklahoma Anti-Fraud Measures in U.S. Local Governments. Ellen L. Landgraf, Loyola University Chicago Laurence E. Johnson, Colorado State University Discussant: Barbara Waddington Ross, Eastern Michigan University Exclusions: An Exploratory Analysis of Felony Fraud. Renee Flasher, Ball State University Discussant: Melvin Arnaldo Lamboy Ruiz, Iowa State University The Impact of Ethics Education on Disciplinary Actions: A Comparison between Texas and Ohio. Kathy F. Otero, Truman State University Discussant: Renee Flasher, Ball State University
6:00 pm - 7:30 pm	Reception with Effective Learning Strategies Displays Accounting - 1.0 CH Poster 1: Children’s Hospital Executive Director Makes the Front Page News: Lessons from a Fraud Case Study that Stunned a Community. Carol M. Jessup, University of Illinois at Springfield Poster 2: Experiences with a Fraud Audit Service Team Volunteer Opportunity. Diane M. Matson, University of St. Thomas Lawrence Chui, University of St. Thomas Poster 3: Incorporating History into Graduate Taxation. Stephen C. Gara, Drake University Poster 4: Using the Significant Learning Taxonomy to Achieve Pathways Commission Goals. Larita J. Killian, Indiana University–Purdue University Columbus Christopher Brandon, Indiana University–Purdue University Columbus Poster 5: Why Do We Use Equivalent Units in Process Costing? Connie Mersch, Monmouth College
Saturday, October 17, 2015
7:00 am - 8:00 am	Breakfast with Research Roundtable Forum Accounting - 1.0 CH Accounting for Accrued Workers’ Compensation Costs. Alan Reinstein, Wayne State University Avinash Arya, William Patterson University Natalie T. Churyk, Northern Illinois University Auditor’s and Management’s New Approach Regarding the Going Concern Assessment. Alan Reinstein, Wayne State University Stefanie Tate, University of Massachusetts Lowell Using ABC Costing and Measuring Loan Profitability at the Regional Bank. Mehmet C. Kocakulah, University of Southern Indiana David Austill, Union University
8:00 am - 8:20 am	Business Meeting
8:20 am - 8:50 am	At the Crossroads – Centennial Reflections and the Future of the AAA Accounting - 1.0 CH  Speaker: Audrey Gramling, AAA Council Chair, Colorado State University
8:50 am - 9:05 am	Break
9:05 am - 10:45 am	Concurrent Sessions Session 4.01: Utilizing Your Teaching and Learning Accounting Toolbox to Engage Students in the Flipped Accounting Specialized Knowledge and Applications - 2.0 CH Presenters: Markus Ahrens, Saint Louis Community College Meramec Cathy J. Scott, Navarro College Session 4.02: How IT Fits? Information Technology in the Accounting Curriculum: Part II Specialized Knowledge and Applications - 2.0 CH Presenter: Guido L. Geerts, University of Delaware Session 4.03: Case Studiesin Tax and Financial Accounting Accounting - 2.0 CH Moderator: Linda J. Matuszewski, Northern Illinois University Johnson Manufacturing Case Study: Bankruptcy. Natalie T. Churyk, Northern Illinois University Shaokun (Carol) Yu, Northern Illinois University Guy Gross, McGladrey LLP Robert Stoettner, McGladrey LLP Missing Information: A Case Study in Client Inquiry for Preparing a Federal Tax Return. Justin Crouse, Wartburg College Discussant: Robert Kevin Trout, Coe College The American Dream: A Personal Finance Case. Robert Kevin Trout, Coe College Discussant: Linda J. Matuszewski, Northern Illinois University Uncovering Majority Shareholder Fraud in a Family-Owned S-Corporation. Cynthia E. Bolt-Lee, The Citadel Richard William Powell, Pepperdine University Discussant: Justin Crouse, Wartburg College Session 4.04: Analyst Forecasts and Performance Accounting - 2.0 CH Moderator: Xuerong Huang, Ball State University Analysts’ Forecasts and Uncertainty About Firm Value. Angela Banita Andrews, Indiana University–Purdue University Indianapolis Pradyot K. Sen, University of Washington, Bothell Jens Stephan, Eastern Michigan University Discussant: Xuerong Huang, Ball State University Conservatism-Matching Analysts and Their Performance. Jay Heon Jung, Korea Advanced Institute of Science and Technology Discussant: Angela Banita Andrews, Indiana University–Purdue University Indianapolis Fair Value Accounting and Analyst Forecast Properties. Douglas Ayres, The University of Tennessee Xuerong Huang, Ball State University Mark J. Myring, Ball State University Discussant: Jay Heon Jung, Korea Advanced Institute of Science and Technology Session 4.05: Topics in Sustainability and Social Responsibility Accounting - 2.0 CH Moderator: Mehmet C. Kocakulah, University of Southern Indiana Does 10-K Disclosure of Corporate Social Responsibility Signal an Increase in Consumer Preference? James N. Cannon, Iowa State University Zhejia Ling, Iowa State University Qian Wang, Iowa State University Olena Victoria Watanabe, Iowa State University Discussant: Kimberly Swanson Church, University of Missouri–Kansas City Do Green Companies Do Better in Financial Performance and Environmental Disclosure? Wenxiang Lu, Bradley University Martin Edward Taylor, The University of Texas at Arlington Discussant: Bryan Graden, Illinois State University The Importance of Measurement and Accounting in Achieving Sustainability. Denise Guithues Amrhein, Saint Louis University Discussant: Leisa Marshall, Southeast Missouri State University
10:45 am - 11:15 am	Break with Refreshments
11:15 am - 12:30 pm	Concurrent Sessions Session 5.01: Publishing in Professional Journals Panel Accounting - 1.5 CH Panelists: Natalie T. Churyk, Northern Illinois University Bambi A. Hora, University of Central Oklahoma Alan Reinstein, Wayne State University Session 5.02: Accounting Education’s Emerging Issues Specialized Knowledge and Applications - 1.5 CH Presenters: Gail Hoover King, Purdue University Calumet Susan Crosson, Director for the Center of Advancing Accounting in Education Session 5.03: Teaching Materials for Financial and Audit Accounting - 1.5 CH Dialogue Facilitator: Barbara Waddington Ross, Eastern Michigan university Developing Student Abilities to Assess the Control Environment: A Case Study. James D. Byrd, The University of Alabama at Birmingham Arline Savage, The University of Alabama at Birmingham John C. Gardner, University of New Orleans Amanda Reidy, The University of Alabama at Birmingham Analyze This, Analyze That: A Reversing Entry Case. Ting J. Wang, Governors State University Xinghua Gao, Governors State University Jun Zhan, Governors State University A Way to Review the Difficult Basics of Data Modeling, Accrual Accounting, and How They Fit Together. Barbara Waddington Ross, Eastern Michigan University Session 5.04: Disclosure and Financial Reporting Accounting - 1.5 CH Moderator: Mark J. Myring, Ball State University Management Risk Incentives and the Readability of Corporate Annual Reports. Bidisha Chakrabarty, Saint Louis University Ananth Seetharaman, Saint Louis University Zane L. Swanson, University of Central Oklahoma Xu Wang, Saint Louis University Discussant: Jason Stanfield, Ball State University The Hidden Costs of Underfunded Pensions. Larita J. Killian, Indiana University–Purdue University Columbus Dagney Faulk, Ball State University Discussant: Kwangjin Lee, Michigan State University The Economic Consequence of Social Media Usage: Evidence from the Disclosure of Consumer Product Recalls. Kwangjin Lee, Michigan State University Soo Jeong Hong, Michigan State University Ginnah Lee, University of Maryland, College Park Discussant: Mark J. Myring, Ball State University

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.

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.