Preliminary Program
| Friday, March 31, 2017 | |
| 7:30 am–8:00 am | Continental Breakfast for Doctoral/Early Scholar Consortium Participants |
| 8:15 am–11:45 am | Doctoral/Early Scholar Consortium Accounting - 3.8 CH |
| 12:00 pm–1:15 pm | Lunch/Speaker Accounting (Governmental) - 1.0 CH The Federal Government and the Public Interest: Leadership, Operations, and Programs Speakers: Jason Dodier, Schneider Electric SE Jim Klinger, IFC Asset Management Company LLC Michael Kraten, Providence College Richard Kravitz, CPA Journal |
| 1:30 pm–2:30 pm | Plenary/Panel Session Regulatory Ethics - 1.2 CH New Influence Elites: How Top Players Sway Policy and Governing in the 21st Century Speaker: Janine R. Wedel, George Mason University |
| 2:30 pm–2:45 pm | Break |
| 2:45 pm–4:15 pm | Paper Session 1: Accounting Concepts/Governance Accounting - 1.8 CH Moderator: Charles H. Cho, ESSEC Business School Irreconcilable Differences? The FASB’s Conceptual Framework and the Public Interest Wm. Dennis Huber, Capella University Discussant: Steven Dellaportas, RMIT University Carving Nature at Its Joints: The Accounting Entity Concept in an Entangled Society Louella Moore, Washburn University Discussant: Kathleen Sobieralski, University of Maryland University College Venturing Beyond Conventional Boundaries: Corporate Governance as an Inspiring Site for Critical Accounting Research Yves Gendron, Université Laval Discussant: Sue Ravenscroft, Iowa State University |
| 4:15 pm–4:30 pm | Break |
| 4:15 pm–5:45 pm | Paper Session 2: CSR/Environment Accounting - 1.8 CH Moderator: Martin Freedman, Towson University How Corporate Social Responsibility Influences Managers’ Ethical Behavior: An Experimental Investigation of Spillover Effects Joseph Johnson, University of Central Florida Patrick Martin, Indiana University Bryan Stikeleather, University of South Carolina Donald Young, Georgia Institute of Technology Discussant: John Anderson, San Diego State University Does CSR Reporting Really Impact FERCs? Rachel Birkey, Illinois State University Ron Guidry, Illinois State University Den Patten, Illinois State University Discussant: Jason Chen, Idaho State University Does the Level of Assurance Statement on Environmental, Disclosure Affect Investor Assessment? An Experimental Study Géraldine Rivière-Giordano, University of Montpellier Sophie Giordano-Spring, University of Montpellier Charles H. Cho, ESSEC Business School Discussant: Joseph Johnson, University of Central Florida |
| 6:00 pm–6:15 pm | Section Update: Social Media/Online Communications Michael Kraten, Providence College |
| 6:15 pm–7:30 pm | Reception |
| Saturday, April 1, 2017 | |
| 7:30 am–8:15 am | Breakfast and Research Forum Accounting - 0.5 CH Table 1: U.S. Firms Participating in the European Union's Environmental Trading System: Greenhouse Gas Emissions Performance and Disclosure Martin Freedman, Towson University Jin Dong Park, Towson University A.J. Stagliano, Saint Joseph’s University Ora Freedman, Stevenson University Corporate Social Responsibility Ratings and Financial Performance: An Analysis of Sub-Ratings in Europe Bertrand P. Quéré, University Grenoble Geneviève Nouyrigat, University Grenoble C. Richard Baker, Adelphi University Table 2: Caterpillar's Swiss Tax Strategy: Tax Consultants, Auditors, and the Public Interest Michael C. Knapp, The University of Oklahoma Kaimee K. Tankersley, The University of Oklahoma Performance Audits in a Complex World: Questioning Universal Truths and the Public Interest Marie-Soleil Tremblay, École nationale d'administration publique Table 3: Moral Capital: A Proposal to Incorporate a Seventh Capital into the Six Capitals Framework: Grounding the Integrated Reporting Framework in a Foundation of Ethics and Morality Michael Kraten, Providence College Developing Ethical Leaders for Noble Professions Patrick T. Kelly, Providence College Table 4: Implications of an Abandoned Professional Identity on role Behaviour: An Exploratory Case of an Accountant Fraudster Steven Dellaportas, RMIT University Luckmika Perera, Deakin University Testing for a Stronger Hofstede Cultural Profile for IFRS Users: Extending Broker’s Research Jana P. Wilhelm, University of Kentucky Paul G. Wilhelm, Sullivan University Timothy G. Wilhelm, U.S. Air Force |
| 8:30 am–10:00 am | Paper Session 3: Accounting Profession Regulatory Ethics - 1.8 CH Moderator: Patrick T. Kelly, Providence College Making Sense of Public Interest Narratives Sara Reiter, Binghamton University, SUNY Paul F. Williams, North Carolina State University Discussant: Robin W. Roberts, University of Central Florida Professional Repositioning during Times of Institutional Change: Tax Accountants in the New Moral Order Vaughan S. Radcliffe, University of Western Ontario Crawford Spence, University of Warwick Mitchell Stein, University of Western Ontario Brett Wilkinson, Kansas State University Discussant: Lisa Baudot, University of Central Florida Loyalty and Fairness: A Study of the Influence of Moral Foundations on Auditor's Propensity to Subordinate their Judgment Marc P. Neri, Texas Christian University Discussant: Amy Hageman, Kansas State University |
| 10:00 am–10:15 am | Break |
| 10:15 am–11:45 am | Paper Session 4: Accounting Education Accounting - 1.8 CH Moderator: Marie-Soleil Tremblay, École nationale d'administration publique An Analysis of Contributors, Institutions and Content of Accounting and the Public Interest 2001–2015 Diane H. Roberts, University of San Francisco Discussant: Pamela Roush, University of Central Florida Epistemology of Ignorance in the U.S. Accounting Academy: Crisis? What Crisis? Sue Ravenscroft, Iowa State University Paul F. Williams, North Carolina State University Discussant: Yves Gendron, Université Laval Speculations about the Implications of the Pathways Commission Vision for How We Understand Accounting Eileen Z. Taylor, North Carolina State University Paul F. Williams, North Carolina State University Discussant: Louella Moore, Washburn University |
| 12:00 pm–1:15 pm | Lunch/Speaker Imagining our Future: Envisioning Our Second Century Speaker: Audrey Gramling, American Accounting Association |
| 1:15 pm–1:30 pm | Break |
| 1:30 pm–2:30 pm | Editors' Panel Discussion Accounting - 1.2 CH Moderator: Lisa Baudot, University of Central Florida Panelists: Charles H. Cho, Journal of Business Ethics Steven Dellaportas, Journal of Business Ethics Yves Gendron, Critical Perspectives on Accounting Pamela Roush, Accounting in the Public Interest |
| 2:45 pm–4:45 pm | General Session Paper Session 5: CSR/Environment 2 Accounting - 2.4 CH Moderator: Charles H. Cho, Schulich School of Business Does Managerial Ability Affect the Accuracy of Environmental Capital Expenditure Projections of the Environmentally Sensitive Industries? Jason Chen, Idaho State University Shiyou Li, Texas A&M University-Commerce Discussant: Sophie Giordano-Spring, University of Montpellier Environmental Accounting Information: A Qualitative Study in the French Regulatory Context Juliette Senn, University of Montpellier Sophie Giordano-Spring, University of Montpellier Discussant: Thomas Schneider, Ryerson University Does Board Composition Influence Sustainable Corporate Community Investment? Mohammad I. Jizi, Lebanese American University Discussant: Dana Wallace, University of Central Florida Triple Bottom Line Evaluation of Energy Retrofit Spending in Social Housing: Shovel Ready or Shovel Worthy? Kathryn Bewley, Ryerson University Thomas Schneider, Ryerson University Discussant: Géraldine Rivière-Giordano, University of Montpellier |
| 5:00 pm–6:00 pm | Closing Reception |
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.