Thursday, April 7, 2016 |
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1:15 pm – 4:00 pm | | Optional Tour: The Federal Bank of Cleveland |
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4:00 pm – 8:00 pm | | Table Top Displays |
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4:30 pm – 6:00 pm | | Professional Issues Forum Accounting - 1.5 CH Moderator: Jerry Weinstein, John Carroll University Panelists: John E. Patterson, Executive Director, Accountancy Board of Ohio Scott Wiley, President and CEO, Ohio Society of CPAs |
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6:30 pm – 8:00 pm | | Welcome Reception |
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Friday, April 8, 2016 |
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7:00 am – 8:00 am | | Breakfast with Table Top Displays AICPA, Becker, Capsim, OSCPA, Roger CPA Review , Wiley |
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7:00 am – 8:00 am | | Continental Breakfast |
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8:00 am – 8:10 am | | President's Welcome and Introduction to Plenary Speakers Speaker: David M. Stott, Bowling Green State University |
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8:00 am – 9:05 am | | Plenary Session 1: Growing a Prosperous Society through Accounting: The AAA Centers Specialized Knowledge and Applications - 1.0 CH Speaker: Susan Crosson, Director for the Center of Advancing Accounting in Education |
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9:05 am – 9:15 am | | Break |
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9:15 am – 10:15 am | | Plenary Session 2: Perspectives on High-Quality Teaching Specialized Knowledge and Applications - 1.0 CH Speaker: Joe Hoyle, University of Richmond |
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10:15 am – 10:45 am | | Break |
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10:45 am – 12:00 pm | | Concurrent Sessions Session 1.01: Developing Critical Thinkers in First-Year Accounting Classes Accounting - 1.5 CH Speakers: Barry Palatnik, Stockton University Jean Abbott, Stockton University Session 1.02: Q&A with the AAA Center Directors: Growing a Prosperous Society through Accounting Specialized Knowledge and Applications - 1.5 CH Speaker: Susan Crosson, Director for the Center of Advancing Accounting in Education Session 1.03: Panel—Technology and Big Data in Auditing/AIS: Practice and Academic Perspectives Personal Development - 1.5 CH Moderator: Benjamin Hoffman, Kent State University Panelists: Lori Kalic, RSM US LLP Karl J. Busch, EY Jennifer Morgan, PricewaterhouseCoopers Dale Stoel, Miami University Session 1.04: Research Paper Session—Auditing and AIS Auditing - 1.5 CH Moderator: Sandy Richtermeyer, Xavier University The Impact of Revolving Door Practice and Revolving Door Policy on Nonprofessional Investors' Perceptions of Auditor Independence Reginald Wilson, University of Southern Mississippi Discussant: Steven Flynn, Thomas More College XBRL Adoption and the Demand for Financial Statements Jie Zhou, University of Singapore Discussant: Renee Flasher, Ball State University Self-Regulatory Peer Review as a Mechanism for Audit Quality: A Synthesis of the Literature Barbara Apostolou, West Virginia University Alan Reinstein, Wayne State University Discussant: John Keyser, Case Western Reserve University Session 1.05: Consortium Introduction and Icebreaker with Faculty-In-Residence Personal Development - 1.5 CH Speaker: Brian Mittendorf, The Ohio State University Faculty-in-Residence: Eric Marinich, Miami University Brian Mittendorf, The Ohio State University Karen Sedatole, Michigan State University Dave Williams, The Ohio State University Rick Young, The Ohio State University |
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12:00 pm – 1:30 pm | | Lunch Professional Issues Update Speaker: Scott Wiley, President & CEO, Ohio State Society of CPAs |
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1:30 pm – 1:45 pm | | Break |
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1:45 pm – 3:25 pm | | Concurrent Sessions Session 2.01: Use of Business Simulation in Undergraduate Managerial Accounting Principles Courses Accounting - 2.0 CH Speakers: Brian Rohrs, Bowling Green State University James Zeigler, Bowling Green State University Session 2.02: Sharing Best Teaching Practices Panel Specialized Knowledge and Applications - 2.0 CH Moderator: Karen W. Braun, Case Western Reserve University Panelists: Jill Cadotte, Case Western Reserve University Fred Coleman, Bowling Green State University M. Paulina Kassawat, Youngstown State University Frank M. Klaus, Cleveland State University Sharon Martin, Case Western Reserve University Mary J. Rose, Cleveland State University Mary Sasmaz, Case Western Reserve University Russ Tietz, University of Mount Union Don Wygal, Rider University Session 2.03: Research Paper Session—FARS Accounting - 2.0 CH Moderator: Pervaiz Alam, Kent State University Disproportionate Insider Control and Firm Performance Barry Hettler, The College at Brockport, SUNY Discussant: Shin Kwon, The Pennsylvania State University–Erie Operating Leverage and Credit Ratings Douglas Ayres, Ball State University Discussant: Todd White, The University of New Mexico Beating Market Expectations and the Pricing of Firms’ Probability of Default Mauricio Melgarejo, Butler University Discussant: Pervaiz Alam, Kent State University Banks Efficiency in Emerging Economies: A Data Envelopment Analysis Approach (Case Study on the Banking Sector in Egypt) (2004- 2013) Ahmed Youssef, Ahmed Bin Mohammed Military College Discussant: Karen Green, The University of Toledo Session 2.04: Research Paper Session—Teaching, Learning and Curriculum Personal Development - 2.0 CH Moderator: Wendy Tietz, Kent State University Caesars Palace: A Serial Introductory Financial Accounting Case Wendy Tietz, Kent State University Amirali Moeini, Kent State University Discussant: David Bukovinsky, Wright State University Jones Enterprises: A Comparison of U.S. GAAP and IFRS in a REIT Transaction Natalie Churyk, Northern Illinois University Alan Reinstein, Wayne State University Lance Smith, EY Discussant: Tim Bryan, University of Southern Indiana Innovations in Introductory Accounting: Supporting Positive Affect, the AICPA Core Competencies, and Significant Learning Marsha Huber, Youngstown State University David Law, Youngstown State University Ashraf Khallaf, American University of Sharjah Discussant: Jan Eighme, Miami University Using Case Studies to Improve Critical Thinking and Written Communication Skills of Intermediate Accounting Students Anita Morgan, Ohio Northern University Discussant: Donald Wygal, Rider University Session 2.05: Consortium Research Panel: Maneuvering Your Way from a Research Idea to Publication Personal Development - 2.0 CH Moderator: Hassan Hassab-Elnaby, The University of Toledo Panelists: Eric Marinich, Miami University Brian Mittendorf, The Ohio State University Karen Sedatole, Michigan State University Rick Young, The Ohio State University |
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3:25 pm – 3:55 pm | | Ice Cream Social Break with Effective Learning Strategies Displays Sponsored by: Personalized Development - 0.5 CH A Graduate Accounting Communication Course Kristine Brands, Regis University Accounting Mobile Game Proposal Todd White, The University of New Mexico Developing Online Intermediate Accounting Courses Donald McFall, Hiram College |
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3:55 pm – 5:35 pm | | Concurrent Sessions Session 3.01: Teaching Techniques for Challenging Classroom Environments Personalized Development - 2.0 CH Teaching Accounting to Non-Native English Speakers: Challenges and Techniques Margaret Reed, University of Cincinnati Leading Effective Online Discussions in Introductory Accounting Courses Wendy Tietz, Kent State University Session 3.02: How IT Fits? Information Technology in the Accounting Curriculum: Part II Specialized Knowledge and Applications - 2.0 CH Speaker: Guido L. Geerts, University of Delaware Session 3.03: Research Paper Session—Public Interest Accounting - 2.0 CH Moderator: Kevin Brown, Wright State University Total Productivity and Cost Efficiency Dynamics of U.S. Merging Banks: A Non-Parametric Bootstrapped Analysis of the Fifth Merger Wave Jamal Al-Khasawneh, Gulf University for Science and Technology Discussant: Arno Forst, Kent State University SABMiller plc: The Case for Sustainability Kristine Brands, Regis University Eva Jermakowicz, Tennessee State University Discussant: Anita R. Morgan, Ohio Northern University Accounting’s Lost Generation: Career Consequences for Andersen’s Putative Partners R. Drew Sellers, Kent State University Timothy J. Fogarty, Case Western Reserve University Discussant: Mary Sasmaz, Case Western Reserve University Applying Interpersonal Relationships and Integrity to Help Strengthen Continuing Professional Education in Ethics for Professional Accountants Eileen Taylor, North Carolina State University Alan Reinstein, Wayne State University Discussant: John Dexter, Edinboro University of Pennsylvania Session 3.04: Research Papers Dialogue Session—Potpourri Accounting - 2.0 CH Moderator: Linda Zucca, Kent State University Journal Lists and Steps to Develop Them Alan Reinstein, Wayne State University Mohammad Abdolmohammadi, Bentley University The Role of Core Courses and Faculty Rank on Accounting Instructor Evaluations Gregory Jonas, Case Western Reserve University Mitchell Wenger, The University of Mississippi Healthcare Breach Determinants and Implications Renee Flasher, Ball State University Motivating and Developing Millennials in a Public Accounting Setting Lucian Zelazny, University of Dayton Richard Stover, University of Dayton Online Lessons Learned Jeremy Cripps, The University of Findlay Business Analytics: Transforming the Role of Management Accountants Kristine Brands, Regis University Mark Holtzblatt, Cleveland State University 3.05: Consortium Teaching Panel: Teaching Excellence— How to Be an Effective Teacher? Personal Development - 2.0 CH Moderator: Brian Mittendorf, The Ohio State University Panelists: Susan Crosson, Director for the Center of Advancing Accounting in Education Michele Matherly, Xavier University David Stout, Youngstown University Dave Williams, The Ohio State University |
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6:00 pm – 8:00 pm | | Dinner and Awards An Inside Look at the Federal Reserve Speaker: Greg Stefani, Vice President and Chief Operating Officer, Federal Reserve Bank of Cleveland |
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Saturday, April 9, 2016 |
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7:00 am – 8:20 am | | Breakfast with Research Roundtable Forum Session Accounting - 1.0 CH Table 1: Dialogue Session Facilitator: TBA Business Analytics: Transforming the Role of Management Accountants Kristine Brands, Regis University Mark Holtzblatt, Cleveland State University Effects of Absenteeism on Company Productivity, Efficiency, and Profitability Mehmet Kocakulah, University of Southern Indiana Stevie Lynch, Harding, Shymanski & Company, PSC Timothy Bryan, University of Southern Indiana Resolving the Sunk Cost Apory Alan Reinstein, Wayne State University Mohamed Bayou, University of Michigan Dearborn-Emeritus Paul Williams, North Carolina State University Table 2: Dialogue Session Facilitator: TBA CEO Compensation Around Spinoffs Qiongyao Zhang, Binghamton University, SUNY Stock Price Reaction to Dividend Announcements in Emerging Capital Markets Wasim AlShattarat, Gulf University for Science and Technology Table 3: Dialogue Session Facilitator: TBA A Master's Program as a Bridge from Undergraduate to Doctoral Education in Accounting Jennifer Bott, Ball State University John Ledbetter, Ball State University Mark Myring, Ball State University Jason Stanfield, Ball State University Not Too Late to Regulate: The Case of Kuwait Capital Market Authority Saad Alkazemi, Kuwait University Mashael Altawash, Kuwait University Online Lessons Learned Jeremy Cripps, The University of Findlay Table 4: Dialogue Session Facilitator: TBA Healthcare Breach Determinants and Implications Renee Flasher, Ball State University Motivating and Developing Millennials in a Public Accounting Setting Lucian Zelazny, University of Dayton Richard Stover, University of Dayton What Does Diversification Offer? Paris Liu Abstract Xiaosi Liu, Kent State University |
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8:20 am – 8:50 am | | Business Meetinge |
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8:20 am – 8:50 am | | Plenary Session 3: At the Crossroads - Centennial Reflections and the Future of the AAA Personal Development - 1.0 CH Speaker:Hughlene Burton, AAA Past Council Chair, The University of North Carolina at Charlotte |
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8:50 am – 9:05 am | | Break |
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9:05 am – 10:45 am | | Concurrent Sessions Session 4.01: Contemporary Accounting Pedagogy and Ethics Accounting - 2.0 CH Lecture Capture, Part of the Flipped the Classroom Pedagogy Time Speaker: Pascal Bizarro, Bowling Green State University Incorporating Ethics Instruction across the Accounting Curriculum Speakers: John Dexter, Edinboro University of Pennsylvania Russell Tietz, University of Mount Union Session 4.02: Accounting Education’s Emerging Issues Specialized Knowledge and Applications - 2.0 CH Speakers: Gail Hoover King, Purdue University Calumet Susan Crosson, Director for the Center of Advancing Accounting in Education Session 4.03: Research Paper Session—Accounting History and Non-Profit Accounting - 2.0 CH Moderator: Gary Previts, Case Western Reserve University Charles Francis Adams Jr. and the National Railway Conventions of the 1870s—A Precedent to Regulation Chester Brearey, Siena College Discussant: Jill Cadotte, Case Western Reserve University The AICPA Gold Medal for Distinguished Service: The Deloitte Recipients Gary Previts, Case Western Reserve University Dale Flesher, The University of Mississippi Discussant: Robert Russ, Northern Kentucky University Commercial or Professional? The Advertising Practices of Ernst & Ernst during the 1920’s Jill Cadotte, Case Western Reserve University Discussant: Gary Previts, Case Western Reserve University Determinants and Consequences of Selecting an Industry Specialist Auditor in the Nonprofit Sector Aleksandra Zimmerman, Case Western Reserve University Stefanie Tate, University of Massachusetts Lowell Erica Harris, Villanova University Discussant: Renee Flasher, Ball State University Session 4.04: Research Papers Dialogue Session—FARS and Auditing Accounting - 2.0 CH Moderator: Maria Paulina Kassawat, Youngstown State University Why Is Accounting Information Important to Bondholders? Alex Petkevich, The University of Toledo Doina Chichernea, The University of Toledo Kainan Wang, The University of Toledo CEO Tenure and Audit Pricing Santanu Mitra, Wayne State University HakJoon Song, The University of Akron Accounting for Accrued Workers’ Compensation Costs: Recognizing Incurred but Not Reported Accounting Liabilities Alan Reinstein, Wayne State University Avinash Arya, William Paterson University of New Jersey Natalie Churyk, Northern Illinois University CEO Compensation around Spinoffs Qiongyao Zhang, Binghamton University, SUNY Increasing the Effectiveness of Internal Audit: Learn More from What You Ask Thomas Calderon, The University of Akron James Hesford, Ecole hôtelière de Lausanne Nicolas Mangin, Ecole hôtelière de Lausanne Mina Pizzini, Texas State University Session 4.05: Research Paper Session—Management Accounting Accounting - 2.0 CH Moderator: Michele Matherly, Xavier University Say on Pay Votes, Competition Type, and the Use of Relative Performance Evaluation in CEO Compensation Fangjun Sang, Kent State University Indrarini Laksmana, Kent State University Discussant: Gregory Jonas, Case Western Reserve University The Effect of Executive Compensation on Report Lag: An Empirical Evidence Indrarini Laksmana, Kent State University Trung Pham, Kent State University Mai Dao, The University of Toledo Discussant: Douglas Ayres, Ball State University The Effects of Recognized Level 3 Fair Value on Manager Selling Decisions Karen Green, The University of Toledo Alisa Brink, Virginia Commonwealth University Discussant: Jadallah Jadallah, Kent State University |
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10:45 am – 11:15 am | | Break |
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11:15 am – 12:30 pm | | Concurrent Sessions Session 5.01: Using Technology in Today’s Classroom to Engage Students and Raise the Learning Bar! Accounting - 1.5 CH Speakers: Markus Ahrens, St. Louis Community College, Meramec Cathy Scott, Navarro College Session 5.02: Learning to Learn: The Accounting Vision Model and Management Accounting Specialized Knowledge and Applications - 1.5 CH Speakers: Gail Hoover King, Purdue University Calumet Karen Braun, Case Western Reserve University Session 5.03: Research Paper Session—Potpourri Accounting - 1.5 CH Moderator: Timothy J. Fogarty, Case Western Reserve University The Effects of Corporate Social Responsibility and Wrongdoer Rank on Whistleblowing Alisa Brink, Virginia Commonwealth University Christopher Eller, Virginia Commonwealth University Karen Green, The University of Toledo Discussant: Andrea Scheetz, Case Western Reserve University What Goes Around Comes Around: An Examination of the Effect of Psychological Contract Violations on Fraud Reporting Intentions Andrea Scheetz, Case Western Reserve University Discussant: Barry Hettler, The College at Brockport, SUNY Quality Performance and Hospital Financial Performance: Exploring the Role of Ownership and Locality Jindan Zhang, The University of Toledo Discussant: Fangjun Sang, Kent State University Session 5.04: Research Paper Session—FARS Accounting - 1.5 CH Moderator: Mauricio Melgarejo, Butler University Tax Avoidance Role in Asymmetric Timeliness from Accounting Conservatism Theory Xiaosi Liu, Kent State University Discussant: Mauricio Melgarejo, Butler University Inefficient Investments and CDS Premia Xiaosi Liu, Kent State University Pervaiz Alam, Kent State University Shunlan Fang, Kent State University Discussant: Anthony D. Holder, The University of Toledo Executive Compensation and Analyst Coverage Xiaosi Liu, Kent State University Discussant: Todd White, The University of New Mexico Session 5.05: Research Paper Session—Auditing Auditing - 1.5 CH Moderator: Drew Sellers, Kent State University Can the Big Four Manage Client Portfolio Risk? Examining the Wreckage of Extreme Loss Occurrences R. Drew Sellers, Kent State University Timothy J. Fogarty, Case Western Reserve University Jadallah Jadallah, Kent State University Discussant: Justyna Skomra, Kent State University The Consequences of Non-Timely Audit Reports on the Audit Reporting Lag during Busy Season: Exploring Office Level Domino Effects Justyna Skomra, Kent State University Discussant: Aleksandra Zimmerman, Case Western Reserve University The Pricing of Audit Partner Experience in the U.S. Aleksandra Zimmerman, Case Western Reserve University Albert Nagy, John Carroll University Discussant: Alan Reinstein, Wayne State University |