Program | American Accounting Association

2016 Government and Nonprofit Section Midyear Meeting

We would like to thank the KPMG Foundation for its generous support in sponsoring the 2016 GNP Midyear Meeting.

We look forward to seeing you in Arlington!
Please mark your calendar!

The 2016 Government and Nonprofit Section Midyear Meeting will be held in Arlington, Virginia at The Westin Crystal City on March 11-12, 2016.

Hotel Information
Call For Submissions

We welcome theoretical, practical, pedagogical and case-study papers on any government or nonprofit accounting research topic. The meeting program will include a number of concurrent sessions. We encourage the submission of full completed studies and emerging studies. All full papers submitted to the meeting will be considered for the best paper award.

Call for submissions deadline is Saturday December 5, 2015.

Search and /or Browse the Online Program Calendar Program

Thank you to KPMG Foundation for generously sponsoring the Government and Nonprofit Section Midyear Meeting!

Friday, March 11, 2016

7:30 am – 8:00 am	Breakfast
8:00 am – 8:15 am	Welcome and Introductions Speakers: Tammy R. Waymire, Northern Illinois University Andrew J. McLelland, Auburn University
8:15 am – 9:30 am	Governmental Accounting and Single Audits Accounting (Governmental) - 1.5 CH Speaker: Jeff Markert, Partner, KPMG LLP, Department of Professional Practice
9:30 am – 10:20 am	Governmental Standard Setting Accounting - 1.0 CH Speaker: Jan I. Sylvis, Vice Chair, Governmental Accounting Standards Board
10:20 am – 10:35 am	Break
10:35 am – 11:50 am	Federal Standard Setting Accounting (Governmental) - 1.5 CH Speaker: D. Scott Showalter, Chairman, Federal Accounting Standards Advisory Board
11:50 am – 12:00 pm	Journal of Governmental and Nonprofit Accounting Speaker: Vaughan Radcliffe, Editor
12:00 pm – 1:30 pm	Lunch with Speaker Municipal Bond Market Regulation Accounting - 1.0 CH Speaker: Michael S. Piwowar, Commissioner, U.S. Securities and Exchange Commission
1:30 pm – 2:30 pm	Nonprofit Legislation and Advocacy Specialized Knowledge and Applications - 1.0 CH Speaker: Elizabeth L. Clark, Director, Federal Affairs, National Association of College and University Business Officers (NACUBO)
2:30 pm – 3:30 pm	Federal Financial Reporting Accounting (Governmental) - 1.0 CH Speaker: Douglas A. Glenn, Deputy Chief Financial Officer and Director of the Office of Financial Management Department of the Interior
3:30 pm – 3:45 pm	Break
3:45 pm – 4:45 pm	GASB Update Accounting (Governmental) - 1.0 CH Speaker: Dean Mead, Research Manager, Governmental Accounting Standards Board
6:00 pm – 8:00 pm	Dinner
Saturday, March 12, 2016

7:00 am – 7:55 am	Breakfast/Research Roundtable Session Accounting - 1.0 CH Do Nonprofit Organizations That Self-Prepare Their Tax Returns Receive Lower Donations? Nicholas P. Marudas, Mercer University Julie Petherbridge, Mercer University, Atlanta Marie A. Leach, The University of Southern Mississippi Transparency and Fiscal Responsibility Traditional Critics versus Participatory Budgeting H. Anthony Crossman, Brooklyn College–CUNY A Tale of an Evolving Standard: XBRL Reporting for U.S. Local Governments Deniz A. Appelbaum, Rutgers, The State University of New Jersey, New Brunswick Hussein Issa, Rutgers, The State University of New Jersey, New Brunswick Stephen Kozlowski, Rutgers, The State University of New Jersey IPSAS: Current Practices of Countries and Future Research Mustafa E. Abdulkarim, Qatar University Management Control in Public-Private Partnerships - A Comparative Study between International Organizations and Development Cooperation Agencies Thomas Konrad, Technical University Dortmund
8:00 am – 9:30 am	Concurrent Sessions Session 1.01: Government Reporting and Financial Distress Finance - 1.5 CH Moderator: Deniz A. Appelbaum, Rutgers, The State University of New Jersey, New Brunswick Opportunistic Financial Reporting and Credit Market Participation in Municipalities Amanda Beck, The University of Alabama Discussant: Sharon Kioko, Syracuse University Going Concern Disclosure for Local Governments Nancy Chun Feng, Suffolk University Daniel G. Neely, University of Wisconsin–Milwaukee Discussant: Barry Marks, University of Houston–Clear Lake Impact of Bankruptcy Eligibility Requirements and Statutory Liens on Borrowing Costs Sharon Kioko, Syracuse University Discussant: Meagan Jordan, Old Dominion University Session 1.02: Nonprofit Governance and Performance Accounting - 1.5 CH Moderator: Rebecca Martin, University of Maryland and McNeese State University Governance and Financial Impression Management in the Non-Profit Sector: Evidence from U.K. Charities Tam Huy Nguyen, University of Southampton Teerooven Soobaroyen, University of Southampton Discussant: Shawn Gordon, University of Illinois at Urbana– Champaign The Surprising Repetitiveness of Reported Program Ratios Qianhua Ling, Marquette University Andrea Alston Roberts, University of Virginia Discussant: Nicholas Marudas, Mercer University Determinants and Consequences of Interlocking Boards in Nonprofit Organizations Amanda Peterson, East Carolina University Erica Harris, Rutgers, The State University of New Jersey, Camden Rebecca Bloch, Fairfield University Discussant: Brian McAllister, University of Colorado Colorado Springs
9:30 am – 9:45 am	Break
9:45 am – 11:15 am	Concurrent Sessions Session 2.01: State and Local Government Pensions and Audit Quality Auditing (Governmental) - 1.5 CH Moderator: Leon Korte, The University of South Dakota An Empirical Study of Pension Governance on Public Defined Benefit Pension Fund Performance Fang-Chun Liu, Stevens Institute of Technology Guoquan Xu, Stevens Institute of Technology Discussant: Julia Davidyan, University of Wisconsin–Whitewater Determinants of Distribution Decisions by Non-Vested Employees: Does Employer’s Pension Funding Matter? Julia Davidyan, University of Wisconsin–Whitewater Discussant: Tom Vermeer, University of Delaware School Districts and External Audit Quality: The Effects of Auditor Entrenchment Nina T. Dorata, St. John’s University Cynthia R. Phillips, St. John’s University Joseph E. Trainor, St. John’s University Discussant: Suzanne Lowensohn, Colorado State University Session 2.02: Fraud and Governance Failures Auditing (Governmental) - 1.5 CH Moderator: Chevonne Alston, The University of Mississippi Fraud Lessons at a Children’s Hospital Carol M. Jessup, University of Illinois Springfield Discussant: Roger Eger, Naval Postgraduate School Fraud Protection Riding on an Integrated Business Intelligence Foundation: The Case of the Department of the Navy Roger Eger, Naval Postgraduate School Juanita M. Rendon, Naval Postgraduate School R. Rendon, Naval Postgraduate School Christy D. Smith, University of New Haven Discussant: Carol M. Jessup, University of Illinois at Springfield When Governance Systems Fail: The Case of Long Island College Hospital Ellen Lippman, University of Portland Teri O. Grimmer, University of Portland Discussant: Kathy Jervis, University of Rhode Island
11:15 am – 11:30 pm	Break
11:30 am – 1:00 pm	Concurrent Sessions (2) Session 3.01: Communication and Transparency in Government Communications - 1.5 CH Moderator: Jordan Rippy, The University of Alabama Financial Information Transfer in Municipal Government: An Examination of Communication between Government Finance Officers and Municipal Boards Janet Jones, University of Minnesota, Duluth Amy Foshee Holmes, Trinity University Brooklyn Cole, Radford University Mary Fischer, The University of Texas at Tyler Discussant: Randall Kinnersley, Western Kentucky University Legitimacy, Auditors, and Advertising: The Auditor General of Ontario and the Government Advertising Act, 2004 Clinton Free, UNSW Australia Martin E. Persson, University of Western Ontario Vaughn S. Radcliffe, University of Western Ontario Mitchell Stein, University of Western Ontario Discussant: Nina Dorata, St. John’s University Popular Financial Reports as Fiscal Transparency Mechanisms: An Assessment Using the Fiscal Transparency Index for the Citizen User Meagan Jordan, Old Dominion University Juita-Elena Wie Yusuf, Old Dominion University Melanie Berman, Winrock International Discussant: Pam Strickland, Methodist University Session 3.02: Quality of Accounting Information Finance - 1.5 CH Moderator: Kimberly Tribou, Texas Tech University Public Private Partnerships: Shared Value Creation, Trust, and Control Demi Chung, UNSW Australia Discussant: Linda Parsons, The University of Alabama Impact of Accounting Information and Its Quality on Government Grantmaking Decisions Walid BenAmar, University of Ottawa Qiu Chen, University of Ottawa Shujun Ding, University of Ottawa Discussant: Tammy Waymire, Northern Illinois University Evaluating Conformity of Municipality Financial Data to Benford’s Distribution: An Exploratory Study Cheryl Langford Prachyl, University of Dallas Mary Fischer, The University of Texas at Tyler Treba Marsh, Stephen F. Austin State University Discussant: Amanda Peterson, East Carolina University
1:00 pm – 2:00 pm	Box Lunch and Executive Committee Meeting At the Crossroads – Centennial Reflections and the Future of the AAA Speaker: David Burgstahler, AAA President Elect, University of Washington–Seattle

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.

2016 Government and Nonprofit Section Midyear Meeting

Please mark your calendar!

Call For Submissions

Search and /or Browse the Online Program Calendar Program