Program
| Friday, March 4, 2016 | |
| 9:00 am – 12:00 pm | Preconference Workshop |
| 12:00 pm – 2:00 pm | Lunch Auditing - 1.0 CH The FBI: Financial Crimes and Fraudsters Speaker: Aaron Seres, Special Agent, FBI At the Crossroads – Centennial Reflections and the Future of the AAA Speaker: Christine Botosan, AAA Past President, The University of Utah |
| 2:15 pm – 3:45 pm | Concurrent Sessions Session 1.01: Panel: Current Trends in Fraud and Forensic Investigations Specialized Knowledge - 1.5 CH Moderator: Patricia Johnson, Canisius College Panelists: Tristen Knepp, FBI Aaron Seres, FBI Neal Seiden, SEC Enforcement Division Erin Lentz, Grant Thornton Session 1.02: Whistleblowing and Auditee Reporting Intentions Specialized Knowledge - 1.5 CH Moderator: Robert Eger, Naval Postgraduate School Factors Impacting the Investigation of Whistleblower Tips. William Anton Kerler, The University of North Carolina Wilmington Arron Scott Fleming, West Virginia University Christopher Allport, The University of Alabama in Huntsville Discussant: Francis Farina, Catawba College Making Crime Pay: Timing of External Whistleblowing. Joseph Wall, Marquette University Discussant: Aaron Wilson, Ohio University Can Pre-Employment Tests Identify White-Collar Criminals and Reduce Fraud Risk in Your Organization? Connie O’Brien, Kutztown University of Pennsylvania Discussant: Karen Tabak, Maryville University Session 1.03: Fraud Risk, Tax Avoidance, and Felony Fraud Specialized Knowledge - 1.5 CH Moderator: Carl Pacini, University of South Florida St. Petersburg The Effect of Forensic Expertise and Time Pressure on Fraud Risk Assessment and Responsiveness. Inez Verwey, Nyenrode Business University Stephen Kwaku Asare, University of Florida Discussant: Oscar J. Harvin, Florida Atlantic University An Examination of the Readability of Tax Footnotes: Determinants and Implications for the Valuation of Tax Avoidance. Kerry Katharine Inger, Auburn University Michele Dawn Meckfessel, University of Missouri-St. Louis Weiguo Fan, Virginia Polytechnic Institute and State University Mi Zhou, Virginia Polytechnic Institute and State University Discussant: William N. Dilla, Iowa State University Exclusions: An Exploratory Analysis of Felony Fraud. Renee Flasher, Ball State University Melvin Arnaldo Lamboy Ruiz, Iowa State University Discussant: TBA Session 1.04: Power, Damages, and Fraud Indicators Specialized Knowledge - 1.5 CH Moderator: Katherine Enget, University at Albany, SUNY Towards a Broader View of Recoverable Damages under Section 806 of the Sarbanes-Oxley Act. Ricardo Colon, Lamar University Blaise Michael Sonnier, University of Colorado Colorado Springs Howell Lynch, Loyola University New Orleans Discussant: Tim Louwers, James Madison University "Power Tends to Corrupt and Absolute Power Corrupts Absolutely": A Tale of Corruption and Fraud. Jared Koreff, University of Central Florida Steve G. Sutton, University of Central Florida Discussant: Wm. Dennis Huber, Capella University The Functional and Dysfunctional Effects of a Composite Fraud Indicator on Managers' Financial Reporting Decisions. Erin L. Hamilton, University of Nevada, Las Vegas Rina Hirsch, Hofstra University Uday S. Murthy, University of South Florida Jason T. Rasso, College of Charleston Discussant: Jared Koreff, University of Central Florida |
| 3:45 pm – 4:00 pm | Break |
| 4:00 pm – 5:15 pm | Concurrent Sessions Session 2.01: Panel: How to Jazz-Up Your Forensic Accounting Course Specialized Knowledge - 1.5 CH Moderator: Donald Larry Crumbley, Louisiana State University Panelists: Thomas Buckhoff, Georgia Southern University Christine Crawford Cheng, Louisiana State University Scott McHone, American Board of Forensic Accounting Session 2.02: Case Studies in Fraud and Forensic Accounting Specialized Knowledge - 1.5 CH Moderator: Priscilla Burnaby, Bentley University A Case of Purchasing Fraud. Sara Melendy Kern, Gonzaga University Marcia Weidenmier Watson, The University of North Carolina at Charlotte Kevin Dow, University of Nottingham Ningbo A Teaching Case Using the Elements of the FCPA. Constance M. Lehmann, University of Houston-Clear Lake eDiscovery in the Classroom - Searching Enron’s Emails for Clues of Fraud and Misconduct. Eric Negangard, University of Virginia SJCC Fraud Investigation Using Unstructured Data. George Raymond Aldhizer, Wake Forest University Session 2.03: SOX, Financing Terrorist Organizations, and Fraud Protection Specialized Knowledge - 1.5 CH Moderator: Joseph Wall, Marquette University Are Sarbanes-Oxley and Dodd-Frank Working? Non-Parametric Exploration of Benford’s Law and Financial Statements 1970-2013. Bradley J. Barney, Kennesaw State University Kurt S. Schulzke, Kennesaw State University Discussant: Wm. Dennis Huber, Capella University Forensic Accounting and Financing Terrorist Organizations and Activities. Wm. Dennis Huber, Capella University Discussant: Renee Flasher, Ball State University Fraud Protection Riding on an Integrated Business Intelligence Foundation: The Case of the Department of the Navy. Robert J. Eger, Naval Postgraduate School Juanita M. Rendon, Naval Postgraduate School Rene G. Rendon, Naval Postgraduate School Christy D. Smith, University of New Haven Discussant: Ronny Daigle, Sam Houston State University Session 2.04: Bias in Asset Valuations, Stolen Identity and Domestic Asset Tracing Specialized Knowledge - 1.5 CH Moderator: Cynthia Krom, Franklin & Marshall College Possible Bias in Asset Valuations: An Application of the Fraud Risk Triangle to Divorce Cases. Jennifer Tonasetti, Bryant University Charles P. Cullinan, Bryant University Stolen Identity Refund Fraud: An Analysis of the Perpetrator Characteristics and Comparison with Updated IRS Identity Theft Measures. Britton A. McKay, Georgia Southern University Domestic Asset Tracing and Freezing for the Forensic Accountant. Carl Pacini, University of South Florida St. Petersburg Debra Taylor Sinclair, University of South Florida St. Petersburg William Hopwood, Florida Atlantic University |
| 6:00 pm – 7:00 pm | Reception |
| Saturday, March 5, 2016 | |
| 7:00 am – 8:30 am | Continental Breakfast |
| 8:30 am – 10:00 am | Panel: Big Data, Analytics, and Cybersecurity: Are We Talking about Accounting Anymore? Specialized Knowledge - 1.5 CH Moderator: Tim Pearson, Georgia Southern University Panelists:Jesse Bachman, PwC Alexis Bell, Fraud Doctor John Dalton, SAS William Hanley, KPMG |
| 10:00 am – 10:30 am | Break |
| 10:30 am – 12:00 pm | Concurrent Session Session 3.01: Panel: Illegal Tax Protester Organizations, Justifications, and Tax Evasion Methods Tax - 1.5 CH The panel discussion will address the many organizations and individuals that are considered by the United States Internal Revenue Service (IRS) as illegal tax protesters. Panelists: Oscar J. Harvin, Florida Atlantic University Carl Pacini, University of South Florida St. Petersburg Session 3.02: Case Studies in Fraud and Forensic Accounting Specialized Knowledge - 1.5 CH Moderator: Sara Melendy Kern, Gonzaga University Fraud Risk Brainstorming at Tesla Motors. Megan Hess, Washington & Lee University Magenta Manufacturers Company: Forensics, Ethics, and the Accountant. Karen Grossman Tabak, Maryville University Policemen’s Relief Association. Kathryn Hansen, California State University, Los Angeles Gregory Kunkel, California State University, Los Angeles Daniel Ryan, U.S. Department of the Treasury Toshiba Corporation - How Could So Much Be So Wrong? Priscilla A. Burnaby, Bentley University Susan Hass, Simmons College Session 3.03: Fraud in Mergers and Acquisitions, the Energy Industry, and Extra-Statutory Sanctions Specialized Knowledge - 1.5 CH Moderator: Wm. Dennis Huber, Capella University A Discourse on the Association of Accounting Fraud to Mergers and Acquisitions. Madeline Domino, Mercer University Carmelita Troy, Andrews University Discussant: Connie O’Brien, Kutztown University of Pennsylvania Fraud and Abuse in the Energy Industry: Be Careful with Words. Donald Larry Crumbley, Louisiana State University Christine Crawford Cheng, Louisiana State University Discussant: Robert Eger, Naval Postgraduate School Sympathy for the Devil? Extra-Statutory Sanction Recommendations for Security Market Violations by Compliance Personnel. Joseph Wall, Marquette University Timothy J. Fogarty, Case Western Reserve University Discussant: Jacqueline Moffitt, Louisiana State University Session 3.04: Cyber Platforms, Text Analytics, and Number Generation Patterns Specialized Knowledge - 1.5 CH Moderator: J. L. Souza, The Pennsylvania State University Abington Cyber Platforms Enhanced by Trust Positions: Creating an Atmosphere of Fraud Reduction. Waymond Rodgers, The University of Texas at El Paso Attah-Boakye Rexford, University of Hull CEO Personalities and Financial Misreporting: A Text Analytics Approach. Mi Zhou, Virginia Polytechnic Institute and State University Weiguo Fan, Virginia Polytechnic Institute and State University Reza Barkhi, Virginia Polytechnic Institute and State University Number Generation Patterns: Exploratory Analysis for Determinants. Renee Flasher, Ball State University Troy D. Janes, Purdue University Greg Wright, Indianapolis Chapter, Association of Certified Fraud Examiners |
| 12:00 pm – 1:30 pm | Lunch The HealthSouth Fraud: A Case of Ethical Malpractice Specialized Knowledge - 1.0 CH Speaker: Weston Smith, Former CFO of HealthSouth |
| 1:45 pm – 3:15 pm | Concurrent Session Session 4.01: Pre-Employment Tests, “Robin Hood” Effect, and Fraudulent Behavior Specialized Knowledge - 1.5 CH Moderator: Ronny Daigle, Sam Houston State University The Impact of Appreciation and Anonymity Guarantee on Auditee Reporting Intentions. Aaron Wilson, Ohio University Discussant: Britton McKay, Georgia Southern University The "Robin Hood" Effect: Context Creates Pathways to Fraud through Both Traditional and Non-Traditional Means. Joseph Wall, Marquette University Timothy J. Fogarty, Case Western Reserve University Discussant: Donald Larry Crumbley, Louisiana State University A Test of a Model of Fraudulent Behavior in a Purchasing Card Context. William N. Dilla, Iowa State University Andrew Harrison, University of Cincinnati Brian Mennecke, Iowa State University Discussant: Debra Sinclair, University of South Florida St. Petersburg Session 4.02: Case Session - Deloitte Foundation Forensic Cases Specialized Knowledge - 1.5 CH Effective Learning through Cases: Examples from the Deloitte Foundation Forensic Accounting Case Study Series. Kristina Chernick, Deloitte Session 4.03: Fraud/Forensics in Government and History Specialized Knowledge - 1.5 CH Moderator: Cindy Durtschi, DePaul University A Case of Fraud in U.S. Government Funded Projects. Jan Taylor Morris, Sam Houston State University Kristine Caratan, San Francisco State University Frank Wilson: The Father of Forensic Accounting. Timothy J. Louwers, James Madison University Anti-Fraud Measures in U.S. Local Governments. Ellen L. Landgraf, Loyola University Chicago Laurence E. Johnson, Colorado State University Session 4.04: Impact of Gender, Women Leaders, and Gender as a Missing Variable Specialized Knowledge - 1.5 CH Moderator: TBA The Impact of Gender on Perceptions of Occupational Frauds and the Likelihood Those Frauds Will Be Reported. Jane Baird, Minnesota State University Mankato Robert C. Zelin, Minnesota State University Mankato Discussant: Renee Flasher, Ball State University Women Leaders and Fraud: Are Companies Led by Women Less Likely to be Subject to Fraud Litigation? Mary Jane Lenard, Meredith College Bing Yu, Meredith College E. Anne York, Meredith College Shengxiong Wu, Texas Wesleyan University Discussant: William N. Dilla, Iowa State University Analyzing Audit Risk and Evaluating the Control Environment: Is Gender a Missing Variable in Detecting Fraud? Theresa Hilliard, Robert Morris University Discussant: Cynthia Krom, Franklin & Marshall College |
| 3:15 pm – 3:45 pm | Break |
| 3:45 pm – 5:15 pm | Concurrent Sessions Session 5.01: Applying General Strain Theory, Psychological Entitlement, and Effect of Prenatal Testosterone Specialized Knowledge - 1.5 CH Moderator: Karen Tabak, Maryville University Applying General Strain Theory to Explore Gender Differences in the Commission of Fraud. Theresa Hilliard, Robert Morris University Presha E. Neidermeyer, West Virginia University Psychological Entitlement as a Facilitator of Unethical Behavior. Cynthia L. Krom, Franklin & Marshall College The Effect of Prenatal Testosterone on Misreporting Behavior. Darin Kip Holderness, West Virginia University Eric N. Johnson, University of Wyoming Session 5.02: "Superstar" CFOs, Fraud Detection Proficiency, and Impression Management Specialized Knowledge - 1.5 CH Moderator: Jason Rasso, College of Charleston Do "Superstar" CFOs Impair Auditors’ Independence? Oscar J. Harvin, Florida Atlantic University Indicators of Fraud Detection Proficiency and Their Impact on Auditor Judgments in Fraud Risk Assessments and Audit Plan Modifications. Kathryn Enget, University at Albany, SUNY Do Managers Speak in Two Tongues? Evidence from Inconsistent Messages Conveyed at Conference Calls. Feng Chen, University of Missouri Weiguo Fan, Virginia Polytechnic Institute and State University Mi Zhou, Virginia Polytechnic Institute and State University Session 5.03: Impression Management in the Classroom and Teaching Activities for Classroom Use Specialized Knowledge - 1.5 CH Moderator: Jan Taylor Morris, Sam Houston State University Is the Current Use of Impression Management by Professors in the Classroom Similar to Earnings Management by Corporate Executives. Donald Larry Crumbley, Louisiana State University Kenneth J. Reichelt, Louisiana State University Introducing Forensic Accounting Concepts Using Clue/Preliminary Interviewing Activity. J. L. Souza, The Pennsylvania State University Abington Mystery Diners Video: Demonstrating Best Practices in Fraud Investigation. William Dilla, Iowa State University Session 5.04: Financial Statement Fraud, Internal Audit, and Risk Management Implications for Forensic Accountants Specialized Knowledge - 1.5 CH Moderator: TBD Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting. Ifedapo Awolowo, Sheffield Hallam University Increasing the Effectiveness of Internal Audit: Learn More from What You Ask. Thomas G. Calderon, The University of Akron James W. Hesford, Ecole hôtelière de Lausanne Nicolas Mangin, Ecole hôtelière de Lausanne Mina Pizzini, Texas State University Risk Management Implications for Forensic Accountants and Auditors. Adam Greiner, University of Denver Hugh D. Grove, University of Denver Maclyn Clouse, University of Denver |
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.