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Reviewers
| Thursday, April 12, 2018 | |
| 1:00 pm - 5:00 pm | The Redd on Salmon Street, an Ecotrust Development Organization Tour |
| 2:00 pm - 6:00 pm | Accounting IS Big Data Workshop Specialized Knowledge - 4.5 CH Presenters: Jenn Petti, Tableau, Guido L. Geerts, University of Delaware |
| 2:45 pm - 4:00 pm | Doctoral Student Faculty Interchange I Accounting - 1.5 CH Moderator: Yonca Ertimur, University of Colorado Boulder External Financing and Taxes: Does Tax Avoidance Matter? Yoojin Lee, University of California, Irvine Terry J. Shevlin, University of California, Irvine Aruhn V. Venkat, University of California, Irvine Discussant: Eric James Allen, University of Southern California Regulatory Treatment of Changes in Fair Value and the Composition of Banks’ Investment Portfolios Jung Koo Kang, University of Southern California Michael Iselin, University of Minnesota Joshua Madsen, University of Minnesota Discussant: Peter Demerjian, University of Washington Within GAAP Discretion and Voluntary Disclosure Richard Mergenthaler, The University of Arizona Aaron Roeschley, The University of Arizona Spencer N. Young, The University of Arizona Discussant: Roger McNeill White, Arizona State University |
| 4:00 pm - 8:00 pm | Table Top Displays  |
| 4:15 pm - 5:30 pm | Doctoral Student Faculty Interchange II Accounting - 1.5 CH Moderator: Richard Mergenthaler, University of Arizona Robo-Advisors and Investor Judgments: The Effects of Making Them More Humanlike Frank Hodge, University of Washington Kimberly Ikuta-Mendoza, University of Washington Roshan Sinha, University of Washington Discussant: Jeremy Douthit, The University of Arizona The Effect of Office-Level Tax Characteristics on Auditor-Provided Tax Service Fees and Tax Outcomes George Ryan Huston, Arizona State University Steve Kaplan, Arizona State University Christian Paparcuri, Arizona State University Discussant: Linda K. Krull, University of Oregon Understanding the Determinants of Board Busyness and the Relation Between Busyness and Performance Tongqing Ding, University of Colorado Boulder Discussant: Li Xu, Washington State University |
| 6:30 pm - 8:00 pm | Welcome Reception |
| Friday, April 13, 2018 | |
| 7:00 am - 4:00 pm | Table Top Displays AICPA, Wiley |
| 7:00 am - 8:00 am | Continental Breakfast |
| 8:00 am - 8:10 am | President’s Welcome Speaker: Angela Woodland, Montana State University |
| 8:10 am - 9:05 am | Plenary Session #1 Current and Future Trends in Sustainability and a Challenge to Accountants Personal Development - 1.0 CH Panelists: Scott Hamlin, Looptworks, Tom Kelly, Neil Kelly Company |
| 9:15 am - 10:15 am | Plenary Session #2 Well, THAT Didn't Work. How Purposeful, Systematic and Continuous Improvement Has Kept Me from Throwing the Baby Out with the Bathwater (and other ways it has affected my teaching): Perspectives on Effective Teaching Personal Development - 1.2 CH Speaker: Billie Cunningham, University of Missouri's School of Accountancy |
| 10:15 am - 10:45 am | Break |
| 10:45 am - 12:00 pm | Doctoral Student Faculty Interchange III Accounting - 1.5 CH Moderator: Linda K. Krull, University of Oregon Clawback Policy Enforcement following the Adoption: To Disclose or Not to Disclose Yunshil Cha, Washington State University Susan Gill, Washington State University Bernard Wong-On-Wing, Washington State University Discussant: Yonca Ertimur, University of Colorado Boulder Step Zero: Implications of the Qualitative Goodwill Impairment Assessment for the Valuation of Goodwill Katharine Wright Adame, University of Washington Discussant: Atif Ellahie, The University of Utah The Declining Cash Effective Tax Rates of U.S. Domestic Firms David Guenther, University of Oregon Kimberly S. Krieg, University of Oregon Zhongyang (John) Li, University of Oregon Discussant: Terry J. Shevlin, University of California, Irvine |
| 10:45 am - 12:00 pm | Concurrent Sessions 1.01: Oregon is #1 in Raising Cash for Accounting Education-How Do They Do it? Personal Development - 1.5 CH Presenter: Helen Gernon, University of Oregon Using Supplemental Instruction to Improve Student Performance in Accounting Courses Presenters: Nancy Mangold, California State University, East Bay Kim M. Shima, California State University, East Bay Jing-Wen Yang, California State University, East Bay 1.02: Embedding Big Data and Analytics into your Courses and Curriculum Specialized Knowledge - 1.5 CH Presenter: Guido L. Geerts, University of Delaware 1.03: Better Understanding the Profession Communications and Marketing - 1.5 CH Moderator: Richard Alan Minot, California State University, San Marcos Developing Ethical Capabilities through Continuing Professional Education Jane Cote, Washington State University Claire Kamm Latham, Washington State University Discussant: William B. Mesa, Metropolitan State University of Denver Gender Representation among the Partnership at Large CPA Firms: An Examination of Public Filers and Governmental Entities Elizabeth D. Almer, Portland State University Kathleen Harris, Washington State University Julia L. Higgs, Florida Atlantic University Joseph R. Rakestraw, Florida Atlantic University Discussant: Maria Wieczynska, Arizona State University H-1B Visas and Wages in Accounting: Evidence from Deloitte’s Payroll Thomas Bourveau, The Hong Kong University of Science and Technology Derrald Earl Stice, The Hong Kong University of Science and Technology Joseph Han Stice, Chinese University of Hong Kong Roger McNeill White, Arizona State University Discussant: Mitchell J. Oler, University of Wyoming 1.04: Financial Accounting Topics I Accounting - 1.5 CH Moderator: Benjamin Carl Anderson, San Jose State University Cyclicality of Loan Loss Provisioning in the U.S. Banking Industry: Evidence from the Period 1993-2007 Burak Dolar, Western Washington University Discussant: Josh Filzen, Boise State University Individual Lawyers, the SEC Revolving Door, and Comment Letters Michael Shen, Michigan State University Samuel Tan, University of California, Berkeley Discussant: TBD 1.05: Audit Topics Auditing - 1.5 CH Moderator: TBD Risk Based Continuous Auditing Systems Using Data Driven Indicators Daehyun Moon, University of La Verne Discussant: Nathan Jeppson, Montana State University, Bozeman Does China SOX Discourage Discretionary Accruals? Li Dang, California Polytechnic State University, San Luis Obispo Qiaoling Fang, Ocean University of China Discussant: Gabriel Saucedo, Seattle University Timing of Auditor Switches and Client Firm Risk Youngwon Her, California State University, Northridge Jennifer K. Howard, California State University, Long Beach Myungsoo Son, California State University, Fullerton Discussant: Nathan Jeppson, Montana State University, Bozeman |
| 12:00 pm - 1:30 pm | Lunch Introduction Speaker: Robin P. Clement, University of Oregon The Accountant's New Full Employment Act: Tax Reform 2018 Taxes - 1.0 CH Speaker: Richard Thornton, Portland State University |
| 1:45 pm - 3:25 pm | Doctoral Student Faculty Interchange IV Accounting - 2.0 CH Moderator: Peter Demerjian, University of Washington Determinants and Implications of Firm-Specific Guidance Policies Claire Stratton, University of Oregon Steven Roy Matsunaga, University of Oregon Discussant: Sarah Shaikh, University of Washington Financial Reporting Quality Impacts of Information Technology Expertise on Audit Committees Musaib Ashraf, The University of Arizona Paul N. Michas, The University of Arizona Daniel Russomanno, The University of Arizona Discussant: Dane M. Christensen, University of Oregon Renegotiation Costs, Financial Contracting, and Lender Choice Elia Ferracuti, The University of Utah Arthur Morris, The University of Utah Discussant: George Ryan Huston, Arizona State University When the Presses Stop for Good: Disclosure and Payout Policy in the Aftermath of Local Newspaper Closures Min Kim, Arizona State University Discussant: Richard Mergenthaler, The University of Arizona |
| 1:45 pm - 3:25 pm | Concurrent Sessions 2.01: Shaping the Learning Experience Utilizing Technology in a Changing Educational Landscape Specialized Knowledge - 2.0 CH Presenters: Markus Ahrens, Saint Louis Community College, Meramec Cathy J. Scott, Navarro College 2.02: Data Analytics Applied in Audit Specialized Knowledge - 2.0 CH Presenters: Nancy Mangold, California State University, East Bay Mark D. Mayberry, BDO USA, LLP Brian Miller, BDO USA, LLP 2.03: Cases to Enhance Learning Accounting - 2.0 CH Dialogue Session Facilitator: Alan Keith Styles, California State University, San Marcos Accounting Conversations: A Case Study in Auditor Communications Gabriel Saucedo, Seattle University Sarah Bee, Seattle University Auditing an Acquisition: A Case Study Magdy S. Farag, California State Polytechnic University, Pomona Implications of Two Employers on Self-Employment Taxes: A Teaching Case Sheldon Ray Smith, Utah Valley University Kevin R. Smith, Utah Valley University Lynn Smith, Utah Valley University Managing Reported Expenses and Accruals using Carryovers: Accounting Practices in Toshiba’s Visual Products Business Amitabh Dugar, Bridgeway Capital Management Mahendra R. Gujarathi, Bentley University 2.04: Financial Accounting Topics II Accounting - 2.0 CH Moderator: Maria Wieczynska, Arizona State University Are Fair Value Options Created Equal? A Study of SFAS 159 and Earnings Volatility Robert Couch, Earlham College Nicole Thibodeau, Nthandco Management Consultants Wei Wu, California State Polytechnic University, Pomona Discussant: Adam Greiner, University of Denver Learning from Prices in Laboratory Financial Markets with Higher-Order Uncertainty Radhika Lunawat, University of California, Irvine Discussant: Yiting Cao, California State University, Los Angeles What Drives R&D Intensive Stock Returns? A Variance Decomposition Analysis Dimos Andronoudis, University of Bristol Christina Dargenidou, University of Exeter Eirini Konstantinidi, University of Manchester Discussant: Hyun (Shana) A. Hong, University of California, Riverside Impact of Disclosure Requirements on Investor Decisions Naman Desai, Indian Institute of Management Ahmedabad Sakina Poonawala, Indian Institute of Managemen Ahmedabad Preet Deep Singh, Indian Institute of Management Ahmedabad Discussant: Jeffrey Gramlich, Washington State University 2.05: CSR and Dodd-Frank Accounting - 2.0 CH Moderator: Yu Li, University of Washington, Bothell The Effect of Corporate Social Responsibility Investment and Disclosure on Cooperation in Business Collaborations Sukari Farrington, Chapman University Discussant: William B. Mesa, Metropolitan State University of Denver The Potential “Backfire” Effect of Perceived CSR Commitment: A Comparison of Ordinary versus CSRRelated Product Failures Leila Emily Hickman, The University of New Mexico Bernard Wong-On-Wing, Washington State University Discussant: Mahmoud M. Nourayi, Loyola Marymount University Corporate Social Responsibility, an Umbrella or a Puddle on a Rainy Day?: Evidence Surrounding orporate Financial Misconduct Wonik Choi, California State University, Fullerton Jongwan Bae, Elon University Jongha Lim, California State University, Fullerton Discussant: Gabriel Saucedo, Seattle University The Dodd-Frank Act’s Non-Uniform Regulatory Impact on the Banking Industry Burak Dolar, Western Washington University Ben Dale, Moss Adams, LLP Discussant: William Robert Strawser, University of Colorado Denver |
| 3:25 pm - 3:55 pm | Break Sponsored by  |
| 3:55 pm - 5:35 pm | Concurrent Sessions 3.01: Practical Ideas to Improve Learning and Engagement in your Accounting Classes from Make it Stick: the Science of Successful Learning Personal Development - 2.0 CH Presenters: Cassy Budd, Brigham Young University Melissa Larson, Brigham Young University 3.02: What If Accounting Courses and Curriculum Were the “Vision Model?” Specialized Knowledge - 2.0 CH Presenter: Gail Hoover King, Purdue University Northwest 3.03: Taxation Topics Taxes - 2.0 CH Moderator: Richard Alan Minot, California State University, San Marcos Auditors and the Predictive Power of the Deferred Tax Valuation Allowance Zhuoli Axelton, Washington State University Jeffrey Gramlich, Washington State University Kathleen Harris, Washington State University Discussant: Robert J. Eger, Naval Postgraduate School Investor-Level Taxes and Corporate Lobbying Shihong Li, The University of New Mexico Janet Alice Meade, University of Houston Discussant: Jared Moore, Oregon State University The Relation between Book-Tax Conformity and Earnings Quality: The Role of Accruals in Taxable Income Kaishu Wu, University of Oregon Discussant: Jeffrey D. Gramlich, Washington State University Tax Farming: A Model of Tax Collection and an Application to Contracting Out Federal Delinquent Income Tax Collection Robert J. Eger, Naval Postgraduate School Sungkyu Jang, Indiana University South Bend Discussant: Sheldon Ray Smith, Utah Valley University 3.04: Earnings and Other Comprehensive Income Accounting - 2.0 CH Moderator: Sharon M. Lightner, National University Other Comprehensive Income, Its Components, and Analysts’ Forecasts Joshua D. Anderson, Boston University Yiting Cao, California State University, Los Angeles Edward Riedl, Boston University Xiaotong Song, Boston University Discussant: Fan Chen, SUNY College at Oneonta Reporting Position and Market Pricing of Volatility of Comprehensive Income Yiting Cao, California State University, Los Angeles Qi (Flora) Dong, The Pennsylvania State University Erie Discussant: Philipp Schaberl, University of Denver The Effect of Real Earnings Management on the Persistence and Informativeness of Earnings Yu Li, University of Washington, Bothell Discussant: Adam Greiner, University of Denver The Information Content of Fiscal-Year-End Earnings Linda H. Chen, University of Idaho George J. Jiang, Washington State University Kevin X. Zhu, Xi’an Jiaotong-Liverpool University Discussant: Mitchell Oler, University of Wyoming 3.05: Auditing and Public Interest Auditing - 2.0 CH Moderator: Angela M. Woodland, Montana State University Auditor Expertise in the SEC Review Process: Evidence from IPO Registrations Xia Xiao, The University of Arizona Discussant: Maria Wieczynska, Arizona State University Multiple-Auditor Appointment within Family Business Groups and Intragroup Value Transfers: Evidence from East Asia Wenming Wang, Hong Kong Baptist University Yan-Leung Cheung, The Education University of Hong Kong In-Mu G. Haw, Texas Christian University Weiqiang Tan, Hong Kong Baptist University Discussant: Li Dang, California Polytechnic State University Carbon Accounting: A Call for Regulatory Guidance Jesse D. Beeler, Millsaps College Jonathan Panter, Millsaps College Discussant: TBD It’s Illegal! – Marijuana Related Business and the Accounting Profession Howard Charles Sparks, University of Alaska Fairbanks F. James Arkell, University of Alaska Fairbanks Discussant: Alan Keith Styles, California State University, San Marcos |
| 6:00 pm - 7:30 pm | Reception with Effective Learning Strategies Displays Accounting - 1.0 CH Poster 1: Accounting for Manufacturers of Adult-Use and Medical Cannabis Josh Zender, Humboldt State University Poster 2: A Methodology for Developing a Case-Based Fraud Examination Course Sara Kern, Gonzaga University Patricia Johnson, SUNY Fredonia Kevin Dow, University of Nottingham Ningbo China Poster 3: Cheating: Your Accounting Students and the Internet Letitia Meier Pleis, Metropolitan State University of Denver Poster 4: Debating President Trump’s Tax Policy Candice Correia, Whitworth University Poster 5: Developing an Accounting Ethics to Meet CPA Licensure Requirements Kristine M. Brands, Regis University Poster 6: Doctrinal Law Courses - A Gateway to Accounting Concepts Christine Kuglin, University of Denver Amy Cardillo, Metropolitan State University of Denver Poster 7: Just When You Thought No One Would Notice! Christine Kuglin, University of Denver Poster 8: Increasing the Pipeline to Ph.D. Programs Kimberly F. Charron, University of Nevada, Las Vegas Poster 9: Using CPA Review Materials in an Intermediate Accounting Course to Increase Student Learning and Confidence in Taking the CPA Exam Tara Lambert, Whitworth University John Dexter, Edinboro University of Pennsylvania |
| Saturday, April 14, 2018 | |
| 7:00 am - 8:20 am | Breakfast with Research Roundtable Forum Session Accounting - 1.0 CH Table 1: Institutional Logics Perspective in Computer-Assisted Audit Tools and Techniques Adoption: The Case of Indonesian Tax Administration Agung Darono, Ministry of Finance of Republic of Indonesia Tota Panggabean, California State University, Sacramento The Impact of Firm’s CSR Activities on Auditor’s Fees Foong Soon Cheong, New York University Shanghai Changhee Lee, Ramapo College of New Jersey Table 2: Climate Change Sustainability Disclosures by U.S. Oil & Gas Industry Naoshin Zaman, Southern Connecticut State University Kevin Feeney, Southern Connecticut State University The (Not-So) Great British Weather? Exploring Corporate Accountability in Response to Climate hange-Induced Weather Risk Elisabetta Barone, Brunel University London Table 3: Analysts’ Reactions to Firms’ Real Activities Management Joonho Lee, California State Polytechnic University, Pomona Sung Gon Chung, Wayne State University Table 4: Setco Automotive Ltd. Naman Desai, Indian Institute of Management Ahmedabad Joshy Jacob, Indian Institute of Management Ahmedabad Savan Godiawala, Indian Institute of Management Ahmedabad |
| 8:00 am - 8:20 am | Business Meeting |
| 8:20 am - 8:50 am | Plenary Session Introduction Speaker: Robin P. Clement, Program Chair, University of Oregon Pathways to a Sustainable Future Speaker: Anne L. Christensen, AAA President Montana State University |
| 9:05 am - 10:45 am | Concurrent Sessions 4.01: Transform Your Accounting Classes with Business Analytics Applications and Visualization Hemock Specialized Knowledge - 2.0 CH Presenter: Kristine M. Brands, Regis University 4.02: Designing Effective Online Courses with Innovative Technology and Quality Standards - Learning Class, Adaptive Learning, Accessibility, AI, Digital Badging, OER, Lecture Capture, VoIP, Academic Integrity, QM, QOLT Building Successful Online Campus with Innovative Technology and Initiatives Specialized Knowledge - 2.0 CH Presenters: Nancy Mangold, California State University, East Bay Roger Wen, California State University, East Bay Ying Guo, California State University, East Bay Robert Lin, California State University, East Bay 4.03: Miscellaneous Accounting Topics I Accounting - 2.0 CH Dialogue Session Facilitator: Gary P. Braun, California State University, Chico Does Financial Misreporting Impact Peer Managers’ Operational Efficiency? Brent Lao, Florida International University Sheng Yi, Florida International University Hand in the (Pot) Cookie Jar: Does Employee Substance Abuse Predict Financial Fraud? Melanie I. Millar, Baylor University Roger M. White, Arizona State University Xin Zheng, Emory University Impact of Regulation on Market Perceptions: Evidence Based on Related Party Transactions Naman Desai, Indian Institute of Management Ahmedabad Monika Gupta, Indian Institute of Management Ahmedabad/FLAME University Joshy Jacob, Indian Institute of Management Ahmedabad Ajay Pandey, Indian Institute of Management Ahmedabad The Effect of Institutional Ownership on Analyst Coverage: An Instrumental Variable Approach Igor Kadach, New York University Kate Emily Schain, New York University 4.04: Miscellaneous Accounting Topics II Accounting - 2.0 CH Moderator: Angela M. Woodland, Montana State University CEO Power, Board Oversight, and Tone of Earnings Announcements David G. DeBoskey, San Diego State University Yan Luo, San Diego State University Linying Zhou, California State University, San Marcos Discussant: Roger McNeill White, Arizona State University How Corporate Reputations Affect Accounting Conservatism, Accruals and Real Earnings Management Kourosh Amirkhani, Washington State University Jennifer L. Brown, Arizona State University Jeffrey Gramlich, Washington State University Discussant: Hyung Tae (Ted) Kim, California State University, Fresno Risk Factor Disclosures: Do Managers and Markets Speak the Same Language? Josh Filzen, Boise State University Garrett A. McBrayer, Boise State University Kyle Shannon, Boise State University Discussant: Joonho Lee, California State Polytechnic University 4.05: Financial and Managerial Accounting - 2.0 CH Moderator: Mitchell Oler, University of Wyoming Accumulated Depreciation and Stock Returns: Another Measure of Agency Cost? Foong Soon Cheong, New York University Shanghai Discussant: Yu Li, University of Washington, Bothell Soft Information Production and Investment in Specific Assets Shubhashis Gangopadhyay, India Development Foundation Radhika Lunawat, University of California, Irvine Clas Wihlborg, Chapman University Discussant: Dimos Andronoudis, University of Bristol Inside Debt and Agency Conflicts: Evidence from the Financial Crisis Peter Demerjian, University of Washington Paige Harrington Patrick, University of Washington Frances Tice, University of Colorado Boulder Discussant: Ozer Asdemir, University of St. Thomas Is Cost Stickness Associated with Management Earnings Shipeng Han, University of Massachusetts Dartmouth Ling Tuo, Lawrence Technological University Discussant: Kevin Feeney, Southern Connecticut State University |
| 10:45 am - 11:15 am | Break |
| 11:15 am - 12:30 pm | Concurrent Sessions 5.01: Using Digital Courseware Analytics to Evaluate Student Abilities Specialized Knowledge - 1.5 CH Presenter: Julie Hansen, San Diego Mesa College 5.02: Converting Best Teaching Practices into Scholarship that Counts Specialized Knowledge - 1.5 CH Presenter: Gail Hoover King, Purdue University Northwest 5.03: A Bit of History and other Accounting Topics Accounting - 1.5 CH Dialogue Session Facilitator: Robert J. Eger, Naval Postgraduate School Expected vs. Ex-Post Profitability in the Cross-Section of Industry Returns Andrew Detzel, University of Denver Philipp Schaberl, University of Denver Jack Strauss, University of Denver From Integrity to Infamy: A Longitudinal Study of Visual Disclosure in Wells Fargo Annual Reports (1967–2016) Diane H. Roberts, University of San Francisco The Interaction of Incentive and Opportunity in Corporate Tax Avoidance - Evidence from Financially Constrained Firms Kaishu Wu, University of Oregon 5.04: Hospitals, Schools and More Accounting - 1.5 CH Dialogue Session Facilitator: Howard Charles Sparks, University of Alaska Fairbanks An Analysis of the Effects of the Financial Crisis of 2008 on Country Sustainability Efforts Bryan Crusius, Trinity University Chloe Bales, Trinity University Shage Zhang, Trinity University Amy Foshee Holmes, Trinity University Exploring the Information Gap- Evidence from Washington State School Districts Hanmei Chen, Western Washington University Steven H. Smith, Western Washington University Goal Setting as an Impression Management Tactic: A Case Study of Ontario Hospitals’ Quality Improvement Plans Yee-Ching Lilian Chan, McMaster University Sylvia H. Hsu, York University Public Hospital Bankruptcies: An Examination of Instances Occurring in California During the Economic Recovery Period of 2014–2017 Josh Zender, Humboldt State University Keren H. Deal, Auburn University at Montgomery 5.05: Miscellaneous Accounting Topics III Accounting - 1.5 CH Dialogue Session Facilitator: Mahmoud M. Nourayi, Loyola Marymount University Ambidextrous Capabilities: Accounting in an Analytics Environment William B. Mesa, Metropolitan State University of Denver Do Insiders Manage Earnings around IPO Lockup Expiration? Lizhong Hao, University of Portland Minna Yu, Monmouth University P-hacking in Academic Research: Evidence from Experimental Accounting Studies Huasheng Gao, Fudan University Wei Li, Nanyang Business School Taking It to the Street: How Are CPA Firms Using Employer Branding to Attract New Graduates and Increase Person-Organization Fit? Tara Lambert, Whitworth University Emily Elsner Twesme, University of Wisconsin–Eau Claire |
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