Thursday,  April 19, 2018

3:00 pm – 5:30 pm

Thomas Creek Brewery Tour
Accounting - 1.2 CH

4:00 pm – 8:00 pm

Table Top Displays
  

1:00 pm – 5:00 pm

Accounting IS Big Data Workshop
Specialized Knowledge - 4.5 CH
Presenters: Brian Russell, Tableau, Guido L. Geerts, University of Delaware

6:30 pm – 8:00 pm

Welcome Reception

Friday, April 20, 2018

7:00 am – 4:00 pm

Table Top Displays

AICPA, Wiley

7:00 am – 8:00 am

Continental Breakfast

8:10 am – 9:05 am

Plenary Session #1
Engaging Students in Financial Accounting Courses
Personal Development - 1.0 CH
Speaker: Wayne Thomas, University of Oklahoma

9:15 am – 10:15 am

Plenary Session 2
Strive to be the Best Teacher that You Can Be - Perspectives on Effective Teaching
Personal Development - 1.2 CH
Speaker: Markus Ahrens, St. Louis Community College-Meramec

10:15 am – 10:45 am

Break

10:45 am – 12:00 pm

Concurrent Sessions

1.01: Utilizing Practitioner Resources for FASB Updates
Personal Development - 1.5 CH
Moderator: Maureen Kelly Flores, Troy University
Panelists: Joann David, AICPA, Emma E. Cole, Troy University

1.02: Embedding Big Data and Analytics into your Courses and Curriculum
Specialized Knowledge - 1.5 CH
Presenters: Guido L. Geerts, University of Delaware
Holly Hawk, The University of Georgia

1.03: R&D, Ownership Disclosure & Social Responsibility
Accounting - 1.5 CH
Dialogue Session Facilitator: Sunay Mutlu, Kennesaw State University

Institutional Ownership and Market Risk Disclosures
Tianqi Jiang, Florida Atlantic University
Xin Luo, Florida Atlantic University
Zhao Wang, University of Rhode Island
Fan Zhang, Arizona State University

Management Voluntary Disclosure and R&D Investments
Ashraf A. Khallaf, American University of Sharjah

The Effect of Prior Knowledge of Earnings on Non-Sophisticated Investors’ Evaluation of Corporate Social Responsibility Performance
Edward Thomas, The University of Alabama at Birmingham
Stephen Kwaku Asare, University of Florida

1.04: Doctoral Student Faculty Interchange I
Accounting - 1.5 CH
Moderator: Phillip K. Njoroge, Coastal Carolina University

The Effect of Management Language Cohesion on Information Asymmetry and the Cost of Equity Capital: A Content Analysis of Earnings Conference Call Transcripts
Dan Stone, University of Kentucky
Hong Xie, University of Kentucky
Chancai Zhang, University of Kentucky
Discussant: Mark Kholbeck, Florida Atlantic University

Investor Connections and Non-GAAP Reporting
Chad Harwood, Florida Atlantic University
Discussant: Hong Xie, University of Kentucky

1.05: Big Data, Taxation, Future Education & Revenue Recognition
Information Technology - 1.5 CH
Dialogue Session Facilitator: Tara Honea Saracina, Claflin University

Using IRS Big Data as a Budgeting Tool for Managers
Valrie Chambers, Stetson University
Joseph M. Woodside, Stetson University
Monica Mendoza, Stetson University

The Need for Technology Education and Training to Prepare Accounting Students for Technology Intensive Careers
Tara Honea Saracina, Claflin University
Michele McGowan, King’s College
Brittany A. Turner, Claflin University

Taxing the Sharing Economy
Mary Ann Hofmann, Appalachian State University

Revenue Recognition: Change is Coming
Lynn H. Clements, Florida Southern College

12:00 pm – 1:30 pm

Lunch
Personal Development - 1.0 CH

Introduction
Speaker: Eric D. Bostwick, University of West Florida

Preparing Our Students for the Future: The Future is Now!
Speaker: Charlene P. Spiceland, Simmons College

1:45 pm – 3:25 pm

Concurrent Sessions

2.01: Shaping the Learning Experience Utilizing Technology
Specialized Knowledge - 2.0 CH
Presenters: Cathy J. Scott, Navarro College
Markus Ahrens, St. Louis Community College-Meramec

2.02: George Krull/Grant Thornton 2016 Teaching Innovation Award Winning Ethics Model
Behavioral Ethics - 2.0 CH
Presenter: Sandria S. Stephenson, Kennesaw State University

2.03: Diversity, Emotional Intelligence, Sustainability & The Financial Crisis
Specialized Knowledge - 2.0 CH
Moderator: Adriana S. Cordis, Winthrop University

Diversity Issues in Accounting Research: A Content Analysis of AAA Annual Meetings 1998–2015
David Rapp, Saarland University
Marius Hasslinger, Saarland University
Michael Olbrich, Saarland University
Anja Spilski, Saarland University
Florian Follert, Saarland University
Discussant: Emma E. Cole, Troy University

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
Discussant: Joseph Krupka, Savannah State University

Corporate Sustainability Reporting: Integration and Assurance Determinants from the Global Reporting Initiative
Sharon C. Grissom, The University of Mississippi
Karen Coleman Miller, Union University
Dale L. Flesher, The University of Mississippi
Discussant: Joseph Krupka, Savannah State University

Emotional Intelligence and Offshoring Arrangements
Stephen Brian Salter, Middle Tennessee State University
Gaurav Gupta, The University of North Carolina at Wilmington
Philip Lewis, Eastern Michigan University
Discussant: Charlene P. Spiceland, Simmons College

2.04: Doctoral Student Faculty Interchange II
Accounting - 2.0 CH
Moderator: Phillip K. Njoroge, Coastal Carolina University

Building Strategic Corporate Environmental, Social, and Governance Reporting and Its Impact on Short-Term and Long-Term Investors
Wioleta C. Olzcak, University of Central Florida
Robin W. Roberts, University of Central Florida
Anis Triki, University of Rhode Island
Discussant: Abhijit Barua, Florida International University

Market Reaction to Bad News: Does the CFO Gender Matter?
Claudia C. Hernandez, Florida International University
Md Safayat Hossain, Florida International University
Discussant: Robin W. Roberts, University of Central Florida

2.05: Related Parties and External Financing, NFP Whistleblowing, & Effectiveness of Online Adaptive Learning Technologies
Accounting - 2.0 CH
Moderator: Sandria S. Stephenson, Kennesaw State University

Related Party Transactions, Investments and External Financing
Avishek Bhandari, Florida Atlantic University
Mark Kohlbeck, Florida Atlantic University
Brian Mayhew, University of Wisconsin–Madison
Discussant: Elicia Parker Cowins, Washington & Lee University

The Mediating Effect of Organization Type on Public Service Motivation and Intention to Whistleblow
Andrea Scheetz, Radford University
Tonya Smalls, Clark Atlanta University
Joseph M. Wall, Marquette University
Aaron Wilson, Ohio University
Discussant: Sarah A. Garven, Middle Tennessee State University

An Examination of the Effectiveness of Online Adaptive Learning Technologies
Timothy Jares, University of Northern Colorado
William Wilcox, University of Northern Colorado
Joseph Ryan Cahalan, Florida Southern College
Gabe Dickey, University of Northern Colorado
Discussant: Maureen Kelly Flores, Troy University

3:25 pm – 3:55 pm

Break
Sponsored by: 

3:55 pm – 5:35 pm

Concurrent Sessions

3.01: Using a Competency-Based Learning Method in Managerial Accounting/Tackling Teaching Together
Personal Development - 2.0 CH
Presenters: Brenda Mattison, Tri-County Technical College
Cynthia E. Bolt-Lee, The Citadel

3.02: Online Learning Panel
Specialized Knowledge - 2.0 CH
Presenters: William Black, University of North Georgia
Donald Lamar Ariail, Kennesaw State University
Christine Ann Jonick, University of North Georgia
Bor-Yi Tsay, Kennesaw State University

3.03: Audit Committees, NFP Internal Auditing, and Bonus Incentives
Accounting - 2.0 CH
Moderator: Michele McGowan, King's College

Overseeing the External Audit Function: Evidence from Recent Audit Committee Voluntary Disclosures
Brian Bratten, University of Kentucky
Monika Causholli, University of Kentucky
Valbona Sulcaj, University of Kentucky
Discussant: Edward Thomas, The University of Alabama at Birmingham

The Effects of Bonus vs. Penalty Incentives in a Laboratory Market Setting
Lou Xavier Orchard, Clayton State University
Discussant: Michele McGowan, King’s College

3.04: Revise and Resubmit to Get Published
Personal Development - 2.0 CH
Moderator: Phillip K. Njoroge, Coastal Carolina University

Panelists: Abhijit Barua, Florida International University
Mark Kohlbeck, Florida Atlantic University
Robin W. Roberts, University of Central Florida
Hong Xie, University of Kentucky

3.05: Social Inquiry Models and Repurchase Disclosures
Accounting - 2.0 CH
Moderator: Monica M. Mendoza, Stetson University

Mandatory Repurchase Disclosure and the Use of Share Repurchases as an Earnings Management Device
Meng Huang, University of Kentucky
Nicole Thorne Jenkins, University of Kentucky
Hong Xie, University of Kentucky
Discussant: Carol L. Cain, Winston-Salem State University

The Pedagogy of Social Inquiry Model: A Concept of Theory Development in Graduate Accounting Education
Sandria S. Stephenson, Kennesaw State University
Discussant: Tara Honea Saracina, Claflin University

An Examination of U.S. Nonprofit Organizations’ Investment in Internal Auditing
Sarah A. Garven, Middle Tennessee State University
Audrey Nicole Scarlata, Middle Tennessee State University
Discussant: Benedikt Markus Quosigk, Kennesaw State University

6:00 pm – 7:30 pm

Reception with Effective Learning Strategies Displays

Poster 1:
Toward Data-Driven Instruction in Principles of Financial Accounting: Modeling Academic Background, Grit, Attendance, and Study Habits, Skills, and Attitudes (SHSA)
Kathryn Simms, Virginia Military Institute

Poster 2:
Using a Spreadsheet Project to Teach the Integrative Nature of the Accounting Cycle
Penelope M. Lyman, University of North Georgia

Poster 3:
Building and Assessing the Effectiveness of a Short- Term Study Abroad Program for Accounting Students
Ralph E Welton, Clemson University
Judson R. Jahn, Clemson University
Uttiyo Raychaudhuri, Clemson University

Saturday, April 21, 2018

7:00 am – 8:20 am

Breakfast and Research Roundtable Forum Session
Accounting - 1.0 CH

Table 1:
CEO Characteristics and Earnings Management: Evidence from Mergers and Acquisitions
Thai Quoc Nguyen, University of East London

The Use of Non-GAAP Financial Measures by Dow Jones Industrial Average Companies
Sarah Vaughan, Southern Connecticut State University
Kevin Feeney, Southern Connecticut State University

Table 2:
The Relation Between Perceptions of Ethical Leadership and Perceptions of Political Skill: A Study of Employed Business Students
Donald Lamar Ariail, Kennesaw State University
Amine Khayati, Kennesaw State University
Tara J. Shawver, King’s College

Table 3:
Broader Accounting Regime to Serve National Interest - The Case for Enterprise Tax Compliance in Indonesia
Muhammad Irka Irfa Darojat, University of Edinburgh

The Information Content of Financial Information Under PSAK 24 (2010)
Muhammad Irka Irfa Darojat, University of Edinburgh

Table 4:
Public Perceptions of Tax Avoidance
Rachel Eker, East Carolina University
Linda Quick, East Carolina University

The Tax Cuts and Jobs Act of 2017: An Analysis of the Individual Winners and Losers
J. Kent Poff, University of North Georgia

8:20 am – 8:50 am

Plenary Session #3

Introduction
Speaker: Charlene P. Spiceland, Simmons College

Pathways to a Sustainable Future
Speaker: Markus Ahrens, St. Louis Community College-Meramec

9:05 am – 10:45 am

Concurrent Sessions

4.01: Supplemental Instruction: Making a Mark on Principles of Accounting
Personal Development - 2.0 CH
Presenters: Diania McRae
Ronald D. Parker, Western Carolina University

4.02: What If Accounting Courses and Curriculum Were the “Vision Model?”
Specialized Knowledge - 2.0 CH
Presenter: Gail Hoover King, Purdue University Northwest

4.03: E E Gore and Partner Issues
Specialized Knowledge - 2.0 CH
Moderator: Emma E. Cole, Troy University

Audit Partner’s Portfolio Size and Audit Fees
Yun Cheng, University of West Georgia
Discussant: Lou Xavier Orchard, Clayton State University

Edward Everett Gore: AICPA President, Chicago Crime Fighter, and Civic Leader
Dale L. Flesher, The University of Mississippi
Gary John Previts, Case Western Reserve University
Discussant: TBD


4.04: Comparability, Investment Banking Networks & Debt Contracting
Accounting - 2.0 CH
Moderator: Kathy Dunne, Rider University

The Consequences of Reporting Comparability
Marcus L. Caylor, Kennesaw State University
Dennis J. Chambers, Kennesaw State University
Sunay Mutlu, Kennesaw State University
Discussant: Ben B. McMillan, Georgia College & State University

Disclosure, Recognition, and Debt Contracting
Matthew Phillips, University of Miami
Andrew Stephen McMartin, University of Miami
John Donovan, Washington University
Discussant: Vic Lee, Georgia State University

Who Aspires to be a Partner in a CPA firm? A Study of Individual Characteristics and Gender Differences
Ambrose Jones, The University of North Carolina at Greensboro
Venkataraman M. Iyer, The University of North Carolina at Greensboro
Discussant: Linda Quick, East Carolina University

4.05: Auditing and the Business Press & Friends in Media
Auditing - 1.5 CH
Moderator: Phillip K. Njoroge, Coastal Carolina University

Do Auditors Listen to the Business Press? Negative Media Sentiment and Audit Pricing
Md Safayat Hossain, Florida International University
Hasibul Chowdhury, The University of Queensland
Kartick Gupta, The University of South Australia
Discussant: TBD

10:45 am – 11:15 am

Break

11:15 am – 12:30 pm

Concurrent Sessions

5.01: Keeping AIS Current
Specialized Knowledge - 1.5 CH
Moderator: Tara H. Saracina, Claflin University
Panelists: Emma E. Cole, Troy University
Earl H. Godfrey, Gardner-Webb University
Sandra Mankins, Gardner-Webb University
Amy A. Williams, Bethune-Cookman University

Tara Honea Saracina, Claflin University

5.02: Sharing Best Teaching Practices Panel
Specialized Knowledge - 1.5 CH
Presenters: Gail Hoover King, Purdue University Northwest
Cynthia E. Bolt-Lee, The Citadel
Karen Reynolds Mattison, Presbyterian College
Michele McGowan, King’s College

5.03: Treasury Regulations, Earnings Management & COSO
Taxes - 1.5 CH
Moderator: J. Kent Poff, University of North Georgia

Challenges to Treasury Regulations: Chevron Deference in the Post-Mayo Era
Richard Hull Fern, Eastern Kentucky University
Discussant: Karen B. McCarron, Georgia Gwinnett College

Do They or Don’t They? Earnings Management through Permanently Reinvested Earnings
Mollie Mathis, Auburn University
Discussant: Md Safayat Hossain, Florida International University

Observed Effectiveness of the COSO 2013 Framework
Ifeoma Azuka Udeh, Elon University
Discussant: Linda Quick, East Carolina University

5.04: Donor Reactions, Interim Reporting & International Governance
Accounting - 1.5 CH
Dialogue Session Facilitator: Elicia Parker Cowins, Washington & Lee University

Do Donors React to Advertising Spending?
Benedikt Markus Quosigk, Kennesaw State University
Jose Vega, Clarkson University
John W. Huppertz, Clarkson University

The Influence of Differential Interim Reporting Requirements on Audit Effort for Foreign Private Issuers
Angel Arturo Pacheco Paredes, Florida International University
Clark M. Wheatley, Florida International University

Korean Governance and Excess Compensation
Eunsuh Lee, Gyeongsang National University
Wooseok Choi, Korea University
Maria A. Leach, The University of Southern Mississippi

Preventing Fraud in Churches: An Analysis of Segregation of Duties Implementation
Emily Young, Appalachian State University
William M. Baker, Queens University of Charlotte