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Thursday, October 6, 2016

6:30 pm – 8:00 pm	Welcome Reception Dinner on Your Own
Friday, October 7, 2016

7:00 am – 8:00 am	Continental Breakfast
7:00 am – 4:00 pm	Table Top Displays
8:00 am – 9:05 am	Update On Current FASB Intiatives Specialized Knowledge and Applications - 1.0 CH Speaker: Alex Casas, FASB
9:05 am – 9:15 am	Visual Analytics in the Classroom Specialized Knowledge and Applications - 1.0 CH Speaker: Charles Hooper, BIAlytics and Tableau Zen Master
10:15 am – 10:45 am	Break
10:45 am – 12:00 pm	Concurrent Sessions Session 1.01: Sharpening Your Teaching Skills I Personal Development -1.5 CH Advice for Faculty on the New CPA Exam Mitchell Franklin, Le Moyne College Michaele Lizabeth Morrow, Suffolk University Order Effects on CPA Passage Timelines, and a Summary of Other Research on CPA Exam Performance Stephen Perrault, Providence College Session 1.02: How Big Data and Analytics Fit into Accounting Courses and Curriculum Specialized Knowledge and Applications - 1.5 CH Presenter: Charles Edward Hooper, BIAlytics Session 1.03: Management, Etc. Business Management and Organization - 1.5 CH Dialogue Session Facilitator: Huiqi Gan, University of Massachusetts Lowell An Analysis of the Pay-Performance Association for CEOs in FTSE 350 Firms. Myojung Cho, Pace University Direct and Indirect Effects of Board Characteristics on R&D Investment. Rajiv D. Banker, Temple University Byunghoon Jin, Marist College The Impact of International Takeover Laws on Corporate Resource Adjustments: Evidence from the Asymmetric Behavior of Selling, General, and Administrative Costs. James N. Cannon, Iowa State University Bingbing Hu, Hong Kong Baptist University Jay Junghun Lee, University of Massachusetts Boston Daoguang Yang, Xiamen University Session 1.04: Welcome to Financial Reporting Accounting - 1.5 CH Dialogue Session Facilitator: Chan Du, University of Massachusetts Dartmouth Auditor-Client Geographic Proximity and Earnings Announcement Timeliness. Bei Dong, University of South Florida Dahlia M. Robinson, University of South Florida Le (Emily) Xu, University of New Hampshire Discussant: Umapathy Ananthanarayanan, New York Institute of Technology Buy-Side Analysts’ Participation on Public Earnings Conference Calls. Andrew C. Call, Arizona State University Nathan Y. Sharp, Texas A&M University Thomas Shohfi, Rensselaer Polytechnic Institute Discussant: Bei Dong, University of South Florida An Examination of Non-Investor Stakeholders' Use of Earnings Heuristics. Sijing Wei, University of Maryland College Park Session 1.05: Teaching Cases Business Management and Organization - 1.5 CH Dialogue Session Facilitator: Mark Aquilio, St. John’s University Bank Co. Harry Howe, SUNY, Geneseo Making the Case for Unlimited Vacation Days at Altech. Deirdre M. Collier, Fairleigh Dickinson University Hannah Rozen, Fairleigh Dickinson University Mystery, Inc.: A Big Data Case. Kathryn Enget, University at Albany, SUNY Gabriel Saucedo, Seattle University Nicole Wright, Northeastern University
12:00 pm – 1:30 pm	Lunch How the Internet of Things Is Changing the World From Inside Out To Outside In Management Specialized Knowledge and Applications- 1.0 CH Speaker: Dr. John J. Sviokla, Leader PwC Global Thought Leadership
1:45 pm – 3:25 pm	Concurrent Sessions Session 2.01: Resources and Teaching Strategies for New Faculty: Part 1 Personal Development - 2.0 CH Presenters: Karen Osterheld, Bentley University John S. DeJoy, Union Graduate College Session 2.02: Sharing Best Teaching Practices Personal Development - 2.0 CH Moderator: Gail Hoover King, Purdue University Calumet Presenters: Virginia Cortijo, Stonehill College Sonia Gantman, Providence College Mary Ella Gainor, Bryant University Elena Precourt, Bryant University Timothy Bell, Central Connecticut State University Julia M. Camp, Providence College Valerie M. Peterson, Providence College Eileen M. Beiter, Nazareth College of Rochester Gary Entwistle, University of Saskatchewan Donald Kent, SUNY Brockport Marcus Rodrigs, The University of Newcastle Margaret Ruggieri, Providence College Jody Murphy, Colby–Sawyer College Session 2.03: All Things Audit Auditing - 2.0 CH Moderator: Stephen Perrault, Providence College Audit Committee Chair Incentives to Use Voluntary Disclosure in the Audit Committee Report under High Agency Conflicts. Matthew Reidenbach, Pace University Discussant: Stephen Perrault, Providence College Audit Quality Improvements on the Path to Becoming an Industry Specialist: Theory and Evidence. Ronen Gal-Or, Northeastern University Esther Gal-Or, University of Pittsburgh Discussant: Judy Beckman, University of Rhode Island Internal Audit and Financial Reporting Quality in the Public Sector. Steven M. DeSimone, University of Massachusetts Lowell Discussant: Matthew Reidenbach, Pace University Self-Regulatory Peer Review as a Mechanism for Audit Quality: A Synthesis of the Literature. Alan Reinstein, Wayne State University Barbara A. Apostolou, West Virginia University Discussant: Keval U. Amin, Stony Brook University Session 2.04: More Financial Reporting Accounting - 2.0 CH Dialogue Session Facilitator: Xiaotao (Kelvin) Liu, Northeastern University Analyst Coverage and Abnormal Asset Impairment: Evidence from China. Ling Jiang, Jiangxi University of Finance and Economics Assessing the Impact on Cash Flows from Operating Activities: FASB’s Proposed Accounting Standards Update. Roberta J. Cable, Pace University Patricia Healy, Pace University Do Directors Have a Style? Board Interlocks and Properties of Accounting Earnings. Jiayan Li, University of Massachusetts Lowell Jingrong Lin, University of Massachusetts Lowell Khondkar E. Karim, University of Massachusetts Lowell The Impact of SFAS166/167 on Bank Liquidity and Lending. Qiuhong Zhao, Texas A&M University–Corpus Christi Dana A. Forgione, The University of Texas-San Antonio Session 2.05: Tax Reporting Taxes - 2.0 CH Dialogue Session Facilitator: John S. Treu, Pace University Cost of Internal Equity and R&D Expenditure: Evidence from the American Jobs Creation Act of 2004. Qi Dong, The Pennsylvania State University Erie Xin Zhao, The Pennsylvania State University Erie Cost of Tax Avoidance: Examining the Role of Product Market Structure. Adnan Isin, The University of Exeter Do Tax Deductions for Goodwill Impairments Affect Financial Reporting? Sarah Blechinger, University of Connecticut Steve Utke, University of Connecticut The Effect of Tax Expense Management and CSR Ratings on Investor Perceptions of Firm Value. Ann Boyd Davis, Tennessee Tech University Rebekah D. Moore, Northeastern University Timothy J. Rupert, Northeastern University
3:25 pm – 3:55 pm	Ice Cream Social Break Sponsored By:
3:55 pm – 5:35 pm	Concurrent Sessions Session 3.01: Sharpening Your Teaching Skills II Personal Development - 2.0 CH Online Learning Presenters: Chan Du, University of Massachusetts Dartmouth Alisa Lee Hunt, Post University Mary Kay Kathleen Copeland, St. John Fisher College Lisa Andrusaitis, University of Massachusetts Lowell Laura Christianson, University of Massachusetts Lowell Online Homework Managers Presenters: Mary Kay Kathleen Copeland, St. John Fisher College Laurel Parrilli, Cornell University Session 3.02: Education Journal Editor’s Panel Communications - 2.0 CH Panelists: Timothy J. Rupert, Northeastern University, Advances in Accounting Education Valaria P. Vendrzyk, University of Richmond, Issues in Accounting Education Natalie T. Churyk, Northern Illinois University, Journal of Accounting Education Session 3.03: Public Interest and Social Responsibility Accounting - 2.0 CH Dialogue Session Facilitator: Linda Ragland, University of New Hampshire Disclosing Physician Ratings: Attendant Performance Incentives and the Difficulty of Altering Rating Consensus. Henry Eyring, Harvard University Applying Interpersonal Relationships and Integrity to Help Strengthen Accountants Continuing Professional Ethics Education. Alan Reinstein, Wayne State University Eileen Z. Taylor, North Carolina State University Natalie T. Churyk, Northern Illinois University Does Timing Matter? CSR Investment in Different States of Economy. Jiali Tang, University of Massachusetts Lowell Janie Casello Bouges, University of Massachusetts Lowell Khondkar E. Karim, University of Massachusetts Lowell Dual Class Shares and Corporate Social Responsibility. Lois Schafer Mahoney, Eastern Michigan University Charles P. Cullinan, Bryant University Linda Thorne, York University Implications of FIN 46 for Accruals Quality. Fang Zhao, Merrimack College Abhijit Barua, Florida International University Jonathan Andrew Milian, Florida International University Session 3.04: Even More Financial Reporting Accounting - 2.0 CH Moderator: Ann-Marie Sacco, University of Rhode Island Are Firms Really Sued for Making Optimistic Disclosures? Litigation Risk and Forward vs Non-Forward-Looking Narrative Disclosures. John S. Treu, Pace University Kenneth Merkley, Cornell University Richard Arnold Cazier, University of Michigan Discussant: Timothy G. Coville, St. John’s University Does Investment Efficiency Improve After the Adoption of Compensation Clawback Provisions? Yin Liu, University of Massachusetts Lowell Huiqi Gan, University of Massachusetts Lowell Khondkar E. Karim, University of Massachusetts Lowell Discussant: Min Shirley Liu, Florida Atlantic University Enhanced Disclosure of Credit Derivatives, Information Asymmetry, and Credit Risk. Qiuhong Zhao, Texas A&M University–Corpus Christi Discussant: Yin Liu, University of Massachusetts Lowell Rounding of Earnings Per Share and Managerial Insider Trading. Robert Kim, University of Massachusetts Boston Yong Gyu Lee, Sungkyunkwan University Gerald Lobo, University of Houston Discussant: Ahmet Kurt, Suffolk University Session 3.05: AIS and More Regulatory Ethics - 2.0 CH Dialogue Session Facilitator: Mitchell Franklin, Le Moyne College A Case Study Exploring the Governance Structure in State-Owned Enterprises: The Special Projects of Ghana. Edward Boateng, Walden University Roger William Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury Examination of Real Earnings Management Under IFRS: Cross Country Analysis for Legal Families. Ibrahim Onur Oz, University of Hartford Investments by Multilateral Development Banks in Central America. Jose Lopez Rojas, Walden University Roger William Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury Small Business Adoption of Computerized Accounting Systems Using the Technology Acceptance Model. Alan Rogers, Franklin University Mary Dereshiwsky, Walden University Roger William Mayer, SUNY College at Old Westbury User Adoption of Enterprise Resource Planning Systems in the Public Sector. Lionel Wright, Walden University Wen-Wen Chien, SUNY College at Old Westbury Roger William Mayer, SUNY College at Old Westbury
6:00 pm – 7:30 pm	Reception with Effective Learning Strategies Displays Accounting - 1.5 CH Poster 1: Cash Flows: Case Study and Hands-On Classroom Activity. Bryan Coleman, Assumption College Poster 2: Intermediate Accounting II. Donald May, University of Hartford Poster 3: Teaching Excel through a Business Story. Michelle Kusaila, Central Connecticut State University Poster 4: Integrating Intermediate and Principles: A Better Course Design for Accounting Majors. Mark Ulrich, St. John’s University Poster 5: Two-Part Midterm Exam Timothy Bell, Central Connecticut State University Poster 6: Visualizing the Accounting Concepts in Accounting for Income Taxes Chan Du, University of Massachusetts Lowell Poster 7: Quiz Re-Quiz to Motivate Students. Timothy Coville, St. John’s University
Saturday, October 8, 2016

7:00 am – 8:00 am	Breakfast with Research Roundtable Session Accounting - 1.0 CH Table 1: A Study of How CSR Rankings Are Affected in a Globalized Economy. Victoria Fisher, Eastern Michigan University Table 2: Bank Accounting Regulations, Enforcement Mechanisms, and Value Relevance of Financial Statements. Liang Song, Michigan Tech University Table 3: Better Teaching with Cross-Cultural Awareness. Svetlana Vlady, Brooklyn College–CUNY Table 4: Data Analytics: What Skills Do Accounting Students Need? M. Pamela Neely, SUNY Brockport Table 5: Exploring Capital Structure: Variation in IAS 1 Disclosures of Firm Capital. Gary Entwistle, University of Saskatchewan Ganesh Vaidyanathan, University of Saskatchewan Ilona Bastiaansen, University of Saskatchewan Table 6: Prediction of Hospital Inpatient Charge Levels at Admission for Individual Cases. Gerald S. Silberstein, Sage College of Albany Table 7: Succeeding with Millennials: A Summary of Recent Studies. Norbert Tschakert, Salem State University Table 8: Towards a True Cost Accounting: Measuring Food System Externalities. Cameron Rabe, The Culinary Institute of America Table 9: Value Pricing in Professional Sports. Ronald J. Huefner, University at Buffalo, SUNY
8:20 am – 8:50 am	Imagining Our Future: Envisioning Our Second Century Specialized Knowledge and Applications- 1.0 CH Speaker: Mark Dawkins, University of North Florida
9:05 am – 10:45 am	Concurrent Sessions Session 4.01: Resources and Teaching Strategies for New Faculty: Part 2 Personal Development - 2.0 CH Presenters: Karen Osterheld, Bentley University John S. DeJoy, Union Graduate College Session 4.02: Big Data in Audit Specialized Knowledge and Applications - 2.0 CH Presenter: Jeff Mead, University of Massachusetts Lowell Session 4.03: Tax Issues, International and More Taxes - 2.0 CH Dialogue Session Facilitator: Timothy A. Gagnon, Northeastern University Does the Commonwealth of Puerto Rico’s Corporate AMT Violate the Dormant Commerce Clause? Mark Aquilio, St. John’s University Franchise Tax Board of California v. Hyatt: State Sovereign Immunity in the Balance. Monique O. Durant, Central Connecticut State University Regulation and Tax Preparer Qualifications. Matthew Reidenbach, Pace University John S. Treu, Pace University Responses of U.S. Multinational Firms to a Temporary Repatriation Tax Holiday and the Value Implications: A Literature Review and Synthesis. Qi Dong, The Pennsylvania State University Erie Xin Zhao, The Pennsylvania State University Erie Ashutosh V. Deshmukh, The Pennsylvania State University Erie Session 4.04: Surprise...Financial Accounting Accounting – 2.0 CH Dialogue Session Facilitator: Mary M. McCarthy, Central Connecticut State University How Do Financial Constraints Relate to Financial Reporting Quality? Evidence from Seasoned Equity Offerings. Ahmet Kurt, Suffolk University Managing EPS and Signaling Undervaluation as a Motivation for Repurchases: The Case of Accelerated Share Repurchases. Ahmet Kurt, Suffolk University Really Dirty Surplus and Expectations Bias Hypothesis. Thomas D. Dowdell, North Dakota State University Sangwan Kim, University of Massachusetts Boston Steve C. Lim, Texas Christian University Individual Investors and the Volume of Firm Disclosure. Stefan Anchev, Umea University Jorgen Hellstrom, Umea University Rickard Olsson, Umea University Discussant: Myojung Cho, Pace University Session 4.05: Teaching, Etc. Accounting – 2.0 CH Dialogue Session Facilitator: Kristin Ingram, University of Hartford Analysis of the Best Practices Followed by the Top Business Schools in the United States When Teaching Business in Spanish. Virginia Cortijo, Stonehill College Does Class Type Matter? Factors that May Help Students’ Decision About Class Type for Greater Success in Accounting Principles. Amy Bourne, Oregon State University Marcia O’Brien, St. John Fisher College Using Two Teaching Resources to Simplify Bond Liability Accounting: The York Bank Deposit Accounts and their Equivalent York Bank Bonds. Daniel J. Jones, Assumption College Are There Differences in Student Perceptions for Accounting Majors and Finance Majors Using a Self-Managed Learning Case for Intermediate Accounting I? Judith A. Sage, Sage & Sage Lloyd G. Sage, Sage & Sage
10:45 am – 11:15 am	Break
11:15 am – 12:30 pm	Concurrent Sessions Session 5.01: Accounting Curriculum and CPA Exam Success: Insight from the Top Performing Schools Specialized Knowledge and Applications - 1.5 CH Presenters: Marie G. Kulesza, University of St. Joseph Pamela Q. Weaver, University of Hartford Cheryl Crespi, Central Connecticut State University Session 5.02: Big Data and Analytics Cases and Data Sets Specialized Knowledge and Applications - 1.5 CH Presenter: Robyn Raschke, UNLV; Gail Hoover King Have a favorite case? Don’t know where to start? This session will help you repurpose/reuse existing cases to give them a big data and analytics twist. Or, help you get started using cases from the Accounting Is Big Data Conferences. Session 5.03: Speaking of Management Issues… Business Management and Organization - 1.5 CH Moderator: Henry Eyring, Harvard University Accountants’ Perceptions of the Relationships Among Organizational Culture, Ethics, and Fraud Risk. Philip Beaulieu, University of Calgary Alan Reinstein, Wayne State University Discussant: Henry Eyring, Harvard University Resolving the Sunk Cost Apory. Mohamed E. Bayou, University of Michigan-Dearborn, Emeritus Paul F. Williams, North Carolina State University Michael M. Grayson, Brooklyn College Alan Reinstein, Wayne State University Discussant: Donna J. Viens, New England College of Business Session 5.04: LAST Financial Reporting Session… We Promise! Accounting - 1.5 CH Dialogue Session Facilitator: Yvette Jeanne Lazdowski, Plymouth State University Executive Incentives, Corporate Disclosure and Stock Market Reaction. Gilberto Marquez, Clarkson University Allan A. Zebedee, Clarkson University Linying Zhou, Clarkson University Reporting Positions of Comprehensive Income and Earnings Manipulations: Based on the Bank Holding Companies. Yiting Cao, Boston University Voluntary Disclosures and Market Response to Earnings Announcements. Guy D. Fernando, University at Albany, SUNY Justin Giboney, University at Albany, SUNY Richard A. Schneible, University at Albany, SUNY Does CEO Appearance Matter? An Examination of CEO Facial Attributes on CEO Compensation and Firms’ Operating, Accounting, and Social Performance. Jung Yeun Kim, Binghamton University, SUNY Nan Zhou, Binghamton University, SUNY Linna Shi, Binghamton University, SUNY

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.