Program | American Accounting Association

Friday, November 3, 2017

7:00 pm – 8:00 pm	Reception

Saturday, November 4, 2017

7:15 am – 8:15 am	Breakfast

8:30 am – 9:00 am	Welcome Speakers: Nicole McCoy, Diversity Section President, The University of North Carolina at Chapel Hill Lynn Hannan, Tulane University

9:00 am – 10:30 am	Issues Facing Minorities in Accounting Accounting - 1.8 CH Major Issues Minorities Transitioning into the Accounting Profession Face and Our Role as College Professors Speaker: Frank K. Ross, CPA Introduction: Dahlia M. Robinson, University of South Florida

10:30 am – 10:45 am	Break

10:45 am – 12:15 am	Concurrent Sessions Session 1.01: Gender & Diversity Issues in Financial Reporting Accounting - 1.8 CH Moderator: Sydnee Manley, The University of Mississippi Board Diversity: Director Influence or Window Dressing? Ryan Farley, The University of Tennessee Michelle Harding, Virginia Polytechnic Institute and State University Steven Hawkins, The University of Tennessee Terry L. Neal, The University of Tennessee Does Lesbian and Gay Friendliness Pay Off? A New Look at LGBT Policies and Firm Performance Veda Fatmy, University of Vaasa Jukka Sihvonen, University of Vaasa John Kihn, University of Vaasa Sami Vähämaa, University of Vaasa Evidence on the Economic Consequences of Marriage Equality and LGBT Human Rights Wally Smieliauskas, University of Toronto Jessie Zhu, University of Toronto Gender-Based Discrimination in Crowdfinancing Ben Lourie, University of California, Irvine Christopher Olivola, Carnegie Mellon University Thomas Ruchti, Carnegie Mellon University Session 1.02: Accounting Education & Training Accounting - 1.8 CH Moderator: Rui-Zhong Zhang, Tulane University The Course is Not Over When the Course is Over: A Pedagogical Innovation to Improve Course Content Recall After Graduation Robert Neil Marley, The University of Tampa Earl Simendinger, The University of Tampa The Role of Tutoring in Accounting Education: The Case for Introductory Accounting Courses with Special Reference to Morgan State University Ebenezer Lamptey, Morgan State University Exploring the Importance of Soft Skills Training for Accountants Tonja Gardner, Walden University Roger William Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury The Impact of Accounting Training on Small Business Performance and New Technology Adoption Ji Li, California State University, Bakersfield Di Wu, California State University, Bakersfield Jeremy Woods, California State University, Bakersfield

12:30 pm – 2:00 pm	Lunch Sponsored by KPMG Developing Accountants in the Data Age Accounting - 1.0 CH Speaker: Melissa M. Stanton, KPMG Introduction: María T. Cabán-García, University of South Florida St. Petersburg

2:00 pm – 3:30 pm	Concurrent Sessions Session 2.01: Gender & Diversity Issues in the Accounting Profession & Research Accounting - 1.8 CH Moderator: Andria Hill, University of Central Florida Gender Representation Among the Partnership at Large CPA Firms: An Examination of Public Filers and overnmental Entities Elizabeth D. Almer, Portland State University Kathleen Harris, Washington State University Julia L. Higgs, Florida Atlantic University Joseph R. Rakestraw, Florida Atlantic University Diversity Issues in Accounting Research: A Content Analysis of AAA Annual Meetings 1998-2015 David J. Rapp, Saarland University Marius Haßlinger, Saarland University Florian Follert, Saarland University Michael Olbrich, Saarland University Psychological Barriers to the Field - Impacts on Minority Students Major Choice Brandis Phillips, North Carolina Agricultural and Technical State University Session 2.02: Data & Analytics Accounting - 1.8 CH Teaching and Research Opportunities with Data & Analytics Panelists: Bette Marie Kozlowski, KPMG LLP Jennifer R. Joe, University of Delaware Helen L. Brown-Liburd, Rutgers, The State University of New Jersey

3:30 pm – 3:45 pm	Break

3:45 pm – 5:00 pm	Concurrent Sessions Session 3.01: Financial Reporting Quality & the Regulatory Environment Accounting - 1.8 CH Moderator: Michelle Harding, Virginia Polytechnic Institute and State University Regulatory Changes: Unexpected Consequences for Non-Accelerated Filers Bei Dong, University of South Florida Stefanie Tate, University of Massachusetts Lowell Le Xu, University of New Hampshire Opinion Shopping and Corporate Financial Policy Choices Dahlia M. Robinson, University of South Florida Xiaojing Yuan, University of Massachusetts Lowell Myopia and Earnings Management Strategies Fredrik Huhtamaki, Hanken School of Economics Dennis Sundvik, Hanken School of Economics Jesper Haga, Hanken School of Economics Disclosure Quality and Innovation Hila Fogel-Yaari, Tulane University Session 3.02: Tax, Audit, and Ethical Issues Accounting - 1.8 CH Darned if You Do. Damned if You Don’t: The Whistleblower’s Dilemma Robert L. Braun, Southeastern Louisiana University Dann G. Fisher, Kansas State University Amy M. Hageman, Kansas State University Shawn Mauldin, Mississippi State University Michael K. Shaub, Texas A&M University The Effect of Conservative Financial Reporting and Tax Aggressiveness on the Market Valuation of Unrecognized Tax Benefits Carlos Eriel Jimenez-Angueira, University of South Florida Sarasota–Manatee Emeka T. Nwaeze, The University of Texas at San Antonio Sung-Jin Park, The University of Texas at San Antonio Mark Greenwald, The University of Texas at San Antonio Relationship Between Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, and Turnover Intentions Among Internal Auditors Toccara Lee, Walden University Roger William Mayer, SUNY College at Old Westbury Wen-Wen Chien, SUNY College at Old Westbury

6:30 pm – 8:00 pm	Reception

Sunday, November 5, 2017

8:00 am – 8:50 am	Breakfast
9:00 am – 9:45 am	Pathways to a Sustainable Future Speaker: Anne L. Christensen, AAA Board President, Montana State University-Bozeman Introduction: Peter Johnson, The University of Alabama

9:45 am – 11:00 am	Emerging Research Accounting - 1.8 CH Moderator: Ebenezer Lamptey, Morgan State University Recycled CEOs and Managerial Ability: Do Venture-Backed Companies Have a Comparative Advantage? Sydnee Manley, The University of Mississippi Diversity and Inclusion in Public Accounting: Do Implicit Biases Impact Qualified Candidates? Andria Hill, University of Central Florida Clawback Provisions: All Bark and No Bite Ranier Michael Robinson, The University of Alabama Early Adoption of Topic 606 Revenue Recognition Sunita S. Rao, Washburn University Barbara W. Scofield, Washburn University

11:15 am – 11:30 pm	Adjourn Conference/Lunch

11:15 am – 11:30 pm	Business Meeting

Note: The CPE Fields of Study curriculum is divided into twenty 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.