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| Thursday, May 19, 2016 | |||||
| 9:00 am–5:00 pm | Preconference Workshops | ||||
| 12:00 pm–5:00 pm | Doctoral/Junior Faculty Consortium | ||||
| 4:00 pm–7:30 pm | Exhibits
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| 5:30 pm–7:30 pm | Reception | ||||
| Friday, May 20, 2016 | |||||
| 7:00 am–4:00 pm | Exhibits MyEducator, Roger CPA Review | ||||
| 7:30 am–8:00 am | Breakfast | ||||
| 8:30 am–8:45 am | Plenary Session Speaker: E. Gordon Gee, President West Virginia University | ||||
| 9:00 am–10:30am | Concurrent Sessions Session 1.04: Taxation 1 | ||||
| 10:30 am–11:00am | Break | ||||
| 11:00 am–12:15 pm | Concurrent Sessions Session 2.01: Financial Accounting and Reporting 2 Accounting - 1.5 CH Moderator: Ramesh Narasimhan, Montclair State University Dispersion Effect and Sentiment Tobin Lin, Carnegie Mellon University Discussant: Ke Xu, Rutgers, The State University of New Jersey, Newark What Does “But” Really Mean? Evidence from Managers’ Answers to Analysts’ Questions in Conference Calls Ke Xu, Rutgers, The State University of New Jersey, Newark Discussant: Tobin Lin, Carnegie Mellon University Session 2.02: Management Accounting 1 Accounting - 1.5 CH Moderator: Ralph Adler, University of Otago Amoeba Management and Organizational Ambidexterity: Similarities, Differences, and Implications Ralph Adler, University of Otago Toshiro Hiromoto, Accountants and Auditing Oversight Board of Japan Hiroyuki Suzuki, University of Manchester Discussant: Mohamed Bayou, University of Michigan–Dearborn Resolving the Sunk Cost Apory Alan Reinstein, Wayne State University Mohamed Bayou, University of Michigan–Dearborn Paul F. Williams, North Carolina State University Discussant: Ralph Adler, University of Otago Session 2.03: Auditing 2 Auditing - 1.5 CH Moderator: Kathleen Rankin, Morgan 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: Kathleen Rankin, Morgan State University Reverse Takeover or Take Under: Auditor Perception of Reverse Takeovers Kathleen Rankin, Morgan State University Yezen H. Kannan, Duquesne University Kimberly Gleason, University of Pittsburgh Discussant: Scott Fleming, West Virginia University Session 2.04: Taxation 2 Accounting - 1.5 CH Moderator: Amy J. N. Yurko, Duquesne University A Reinvestigation of the Impact of Section 162(m) of the Internal Revenue Code: The Peculiar Case of CFOs Steven Balsam, Temple University John H. Evans III, University of Pittsburgh Amy J.N. Yurko, Dusquesne University Discussant: Abdullah Kumas, University of Richmond Reassessing the Effects of Bilateral Tax Treaties on U. S. Foreign Direct Investment Activity Abdullah Kumas, University of Richmond Daniel Millimet, Southern Methodist University Discussant: Xiaoli “Charlie” Yuan, Elizabeth City State University Does Increase in the Depreciation Expensing Allowance Spur Economic Growth? Xiaoli “Charlie” Yuan, Elizabeth City State University Ebera E. Oriaku, Elizabeth City State University Discussant: Amy J.N. Yurko, Dusquesne University Session 2.05: Teaching, Learning and Curriculum 2 Accounting - 1.5 CH Moderator: Chris Luchs, Ball State University A Master’s Program as a Bridge from Undergraduate to Doctoral Education in Accounting Mark Myring, Ball State University Jason W. Stanfield, Ball State University John H. Ledbetter, Ball State University Chris Luchs, Ball State University Discussant: Khalid Rasheed Al-Adeem, King Saud University Practice Credential Reporting Errors in Hasselback’s Accounting Faculty Directory Kenneth Jonathan Smith, Salisbury University David J. Emerson, Salisbury University Discussant: Chris Luchs, Ball State University Realizing Learned Wisdom: A Reflection on My Doctoral Education at Case Western Reserve University Khalid Rasheed Al-Adeem, King Saud University Discussant: Kenneth Jonathan Smith, Salisbury University Session 2.06: Public Interest 1 Accounting - 1.5 CH Moderator: Joseph Patrick Cunningham, Albright College A Descriptive Analysis of the Effect of CSU VITA on the Inner Baltimore City and Surrounding Areas Loretta N. Baryeh, Coppin State University Hyacinth A. Ezeka, Coppin State University Discussant: J. L. Souza, The Pennsylvania State University Abington A Highlight on the Possible Risk Associated with the One-Partner Audit Team Scenario Khalid Rasheed Al-Adeem, King Saud University Discussant: CynthiaE. Vance, Shepherd University The Effects of Auditor Certification, Professional Skepticism, and the Presence of Fraud on Fraud Risk Assessment Performance Cynthia E. Vance, Shepherd University Discussant: Loretta N. Baryeh, Coppin State University | ||||
| 12:15 pm–1:30 pm | Lunch Personal Development - 1.0 CH Introduction: Scott Fleming, Program Chair, West Virginia University Welcome Remarks from the Mid-Atlantic Region President Shifei Chung, Rowan University At the Crossroads—Centennial Reflections and the Future of the AAA Speaker: Bruce K. Behn, AAA President, The University of Tennessee, Knoxville | ||||
| 2:00 pm–3:30 pm | Concurrent Sessions Session 3.01: Financial Accounting and Reporting 3 Accounting - 1.5 CH Moderator: Darin Kip Holderness, West Virginia University Black-Scholes vs. the IRS: Gains, Losses, and Compensation Adjustments from Revaluing Stock Options after Spinoffs Tao Sun, Drexel University Mark E. Vargus, Drexel University Anthony P. Curatola, Drexel University Discussant: Kimberly Gleason, University of Pittsburgh Broadly-Distributed Equity-Based Compensation and Earnings Management: The Robin Hood Effect of Economic Incentives Darin Kip Holderness, West Virginia University Melissa F. Lewis, The University of Utah Discussant: Steven Balsam, Temple University Executive Compensation and Managerial Ability: Large-Sample Evidence Zi Nancy Ning, Delaware State University Shiyou Li, Texas A&M University–Commerce Discussant: Scott Fleming, West Virginia University Session 3.02: Financial Accounting and Reporting 4 Accounting - 1.5 CH Moderator: Kang Cheng, Morgan State University Board Financial Expertise and Corporate Payout Amy E. Ji, Saint Joseph’s University Discussant: Kang Cheng, Morgan State University The Differential Impact of Size on Earnings Management Practices of Banks: Evidence from the Financial Crisis of 2008 Burak Dolar, Western Washington University Kirsten Drickey, Western Washington University Discussant: Jack Dorminey, West Virginia University Purchase Price Allocation upon Business Combination and Its Effects on Balance Sheet’s Value Relevance Kang Cheng, Morgan State University Discussant: Amy E. Ji, Saint Joseph's University Session 3.03: Auditing 3 Auditing - 1.5 CH Moderator: Botao Chen, University of Maryland Eastern Shore Corporate Risk Disclosures and Audit Fees: A Text Mining Approach Rong Yang, Rochester Institute of Technology Manlu Liu, Rochester Institute of Technology Yang Yu, Rochester Institute of Technology Kean Wu, Rochester Institute of Technology Discussant: Botao Chen, University of Maryland Eastern Shore The Joint Effects of an Internal Control Opinion and Auditor Independence Clarification on Loan Officers’ Confidence and Their Lending Decisions Botao Chen, University of Maryland Eastern Shore Quinton Booker, Jackson State University Discussant: Kean Wu, Rochester Institute of Technology Session 3.04: Taxation 3 Accounting - 1.5 CH Moderator: Mei Zhang, Rowan University Bitcoin-The Tax Consequence Rizvana Zameeruddin, University of Wisconsin–Parkside Discussant: Donald T. Williamson, American University The Reversal of Judicial Decisions by Statute: U.S. v. Home Concrete & Supply, LLC Donald T. Williamson, American University Andrew Blair Staley, Bloomsburg University of Pennsylvania Discussant: Rizvana Zameeruddin, University of Wisconsin–Parkside Session 3.05: Teaching, Learning and Curriculum 3 Accounting - 1.5 CH Moderator: Marsha M. Huber, Youngstown State University The Status of Tax Education and the AICPA Model Marsha M. Huber, Youngstown State University Gary Robson, Bloomsburg University of Pennsylvania Raymond Shaffer, Youngstown State University Discussant: Abdullah Kumas, University of Richmond Journal Lists and Steps to Develop Them Alan Reinstein, Wayne State University Barbara Apostolou, West Virginia University Discussant: Ramesh Narasimhan, Montclair State University Session 3.06: Emerging Research and Research Interaction 1 Accounting - 1.5 CH Moderator: Megan Marie Jones, West Virginia University Consistency of Accounting Policy Choices by Companies That Are “Joined at the Hip” A. J. Stagliano, Saint Joseph’s University The Impact of Social Identity on Whistleblower Tip Investigations Megan Marie Jones, West Virginia University Quality Matters in Online Tax Learning Xiaoli “Charlie” Yuan, Elizabeth City State University | ||||
| 3:30 pm–4:30 pm | Ice Cream Social Break Networking and Career Networking Ice Cream Social Sponsored by the Teaching, Learning and Curriculum Section | ||||
| 4:30 pm–6:00 pm | Concurrent Sessions Session 4.01: Financial Accounting and Reporting 5 Auditing - 1.5 CH Moderator: Alan Reinstein, Wayne State University 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 T. Churyk, Northern Illinois University Discussant: Seokyoun Hwang, College of Staten Island–CUNY Disclosure of Pension Asset Allocation and Expected Rate of Return Management Seokyoun Hwang, College of Staten Island–CUNY Bharat Sarath, Rutgers, The State University of New Jersey, Newark Discussant: Jui-Chin Chang, Texas A&M International University Session 4.02: Auditing 4 Auditing - 1.5 CH Moderator: Richard H. Gifford, SUNY, Geneseo Corporate Governance, Related-Party Transactions and Audit Fees Steven Balsam, Temple University Richard H. Gifford, SUNY, Geneseo Harrison Liu, The University of Texas at San Antonio Discussant: Jun Guo, Rutgers, The State University of New Jersey, Camden Do Auditors Cater to Clients before the ESO Announcement? Evidence from Audit Adjustments in China Jun Guo, Rutgers, The State University of New Jersey, Camden Songsheng Chen, Beijing Institute of Technology Yuanyuan Cao, Beijing Institute of Technology Discussant: Amy E. Ji, Saint Joseph’s University Non-Audit Services and Corporate Cash Holdings Amy E. Ji, Saint Joseph’s University Discussant: Richard H. Gifford, SUNY, Geneseo Session 4.03: Accounting Behavior and Organizations 1 Accounting - 1.5 CH Moderator: Darin Kip Holderness, West Virginia University Does Reducing Pay Dispersion Increase Lower-Paid Employee Effort? Conor Brown, University of Pittsburgh John H. Evans III, University of Pittsburgh Donald V. Moser, University of Pittsburgh Adam Presslee, University of Pittsburgh Discussant: Darin Kip Holderness, West Virginia University Sources of Employee Appreciation Messages and Bias in Accounting Estimates Jordan Michael Bable, University of Pittsburgh Donald V. Moser, University of Pittsburgh Discussant: Xin Geng, West Virginia University The Effect of a Leader’s Emotional Intelligence on the Subordinate’s Intention to Whistleblow Xin Geng, West Virginia University Discussant: Jordan Michael Bable, University of Pittsburgh Session 4.04: Emerging Research and Research Interaction 2 Accounting - 1.5 CH Moderator: Shifei Chung, Rowan University Building a Virtual Market to Teach Business Process Analysis: The Effect of Realism on Simulation-Based Learning Jacob C. Peng, Robert Morris University Ira Annisa Abdullah, Robert Morris University Comparison of Published versus XBRL Financial Statements in the U.S.: Impact of the Use of Non-Standard Company-Specific Tags in XBRL Filings | ||||
| 6:00 pm–8:00 pm | Reception | ||||
| Saturday, May 21, 2016 | |||||
| 7:15 am–8:15 am | Breakfast | ||||
| 8:15 am–9:45 am | Concurrent Sessions Session 5.01: Financial Accounting and Reporting 6 Accounting - 1.5 CH Moderator: Mackenzie M. Festa, West Virginia University CEO/CFO Forced Turnover in Response to the SEC’s Enforcement Actions on Financial Misrepresentation after SOX Jui-Chin Chang, Texas A&M International University Cynthia Beatrice Lloyd, Texas A&M International University Huey-lian Sun, Morgan State University Discussant: Alyssa Ong, West Virginia University Corporate Governance Quality and Premature Revenue Recognition: Evidence from the U.K. Jihad Al Okaily, American University of Beirut Rob Dixon, Durham University Aly Salama, Newcastle University Discussant: Erlina Papakroni, West Virginia University The Impact of CEO and CFO Inside Debt on Analyst Following and Forecast Characteristics Avishek Bhandari, Florida Atlantic University Babak Mammadov, Florida Atlantic University Maya A. Thevenot, Florida Atlantic University Discussant: Mackenzie M. Festa, West Virginia University Waterfront Session 5.02: Accounting Behavior and Organizations 2 Accounting - 1.5 CH Moderator: Zhou Zhang, University of Regina Determinant of Deterioration in Internal Control Reported under SOX 404 Tianze Li, University of Manitoba Chunhua Chen, Shanghai Lixin University of Commerce Zhou Zhang, University of Regina Steven Xiaofan Zheng, University of Manitoba Discussant: Shin Hyoung Kwon The Pennsylvania State University Erie, The Behrend College Stress Arousal and Burnout as Role Stress Mediators in the Public Accounting Work Environment Kenneth Jonathan Smith, Salisbury University David J. Emerson, Salisbury University Discussant: Zhou Zhang, University of Regina Session 5.03: International Accounting 1 Accounting - 1.5 CH Moderator: Yaseen Alhaj-Yaseen, University of Findlay A Descriptive Analysis of Tax Revenue as a Source of GDP of the Least and Most Corrupt West African Countries Loretta N. Baryeh, Coppin State University Hyacinth A. Ezeka, Coppin State University Discussant: Scott Fleming, West Virginia University Accounting Standards and Earnings Quality—Evidence from U.S. ADRs Leslie Fletcher, Georgia Southern University Yaseen Alhaj-Yaseen, University of Findlay Kean Wu, Rochester Institute of Technology Discussant: Frederick W. Lindahl, The George Washington University Earnings Quality in Eastern Europe after Communism Frederick W. Lindahl, The George Washington University Hannu Schadewitz, University of Turku Discussant: Yaseen Alhaj-Yaseen, University of Findlay Session 5.04: Financial Accounting and Reporting 7 Accounting - 1.5 CH Moderator: Fang Sun, Queens College–SUNY Do Property-Liability Insurers Cater Their Loss Reserve to Investor Sentiment? Fang Sun, Queens College–CUNY Xiangjing Wei, Gannon University Discussant: Dina Elmahdy, Morgan State University Session 5.05: Teaching, Learning and Curriculum 4 Accounting - 1.5 CH Moderator: Ralph Adler, University of Otago Jones Enterprises: A Comparison of U.S. GAAP and IFRS in a REIT Transaction Natalie T. Churyk, Northern Illinois University Alan Reinstein, Wayne State University Lance Smith, EY Discussant: Ralph Adler, University of Otago Lecturing Proficiency and Effectiveness of New Zealand Accounting and Finance Academics Ralph Adler, University of Otago Neil Crombie, University of Canterbury Keith Dixon, University of Canterbury Helen Roberts, University of Otago Discussant: Alan Reinstein, Wayne State University Session 1.03: Auditing 1 Moved from Friday 9:00 am | ||||
| 9:45 am–10:15 am | Break | ||||
| 10:15 am–11:45 am | Concurrent Sessions Session 6.01: Financial Accounting and Reporting 8 Accounting - 1.5 CH Moderator: Avishek Bhandari, Florida Atlantic University Does Labor Protection Matter for Stock Price Informativeness: Evidence from a Quasi-Natural Experiment Xiaoran Ni, Tsinghua University; University of Michigan Discussant: Avishek Bhandari, Florida Atlantic University The Real Effects of Short Selling on Firm Risk-taking: Evidence from a Quasi-Natural Experiment in China Xiaoran Ni, Tsinghua University; University of Michigan Discussant: Jihad Al Okaily, American University of Beirut Session 6.02: Financial Accounting and Reporting 9 Accounting - 1.5 CH Moderator: Ayishat Omar, Morgan State University The Impact of Outsourcing Decision on Quality and Timeliness of Financial Reporting Yu Cong, Morgan State University Ayishat Omar, Morgan State University Huey-lian Sun, Morgan State University Discussant: Jie Zhou, National University of Singapore XBRL Implementation and Real Earnings Management: Evidence from XBRL Dual Regulation in China Songsheng Chen, Beijing Institute of Technology Jun Guo, Rutgers, The State University of New Jersey, Camden Tong Xiaoxiao, Beijing Institute of Technology Discussant: Ayishat Omar, Morgan State University XBRL Adoption and the Demand for Financial Statements Jie Zhou, National University of Singapore Discussant: Jun Guo, Rutgers, The State University of New Jersey, Camden Session 6.03: Teaching, Learning and Curriculum 5 Accounting - 1.5 CH Moderator: Rogelio J. Cardona, University of Puerto Rico, Rio Piedras Using Writing Circles as an Effective Peer Review Technique to Improve the Writing Skills of Accounting Students Marsha M. Huber, Youngstown State University Maria A. Leach, The University of Southern Mississippi Eunsuh Lee, Ulsan National Institute of Science and Technology Shirine Mafi, Otterbein University Discussant: Rogelio J. Cardona, University of Puerto Rico, Rio Piedras Perception of Factors Affecting the Passing Rates of the CPA Exam Rogelio J. Cardona, University of Puerto Rico, Rio Piedras Karen Camile Castro, University of Puerto Rico, Rio Piedras Carmen B. Rios, University of Puerto Rico, Rio Piedras Discussant: Marsha M. Huber, Youngstown State University Session 6.04: Financial Accounting and Reporting 10 Accounting - 1.5 CH Moderator: Roberta J. Cable, Pace University FASB’s New Proposal on the Statement of Cash Flows—The Impact on Fortune 200 Companies Roberta J. Cable, Pace University Discussant: Sok-Hyon Kang, The George Washington University Information Content and Voluntary Disclosure Effect of EBITDA Sok-Hyon Kang, The George Washington University Joon Seok Moon, The George Washington University Oded Rozenbaum, The George Washington University Zinan Zhu, National University of Singapore Discussant: Roberta J. Cable, Pace 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.
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