Program | American Accounting Association

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Thursday, October 4, 2018

1:15 pm - 4:00 pm	Indiana Statehouse Tour Accounting - 1.8 CH

4:00 pm – 8:00 pm	Table Top Displays
6:30 pm – 8:00 pm	Welcome Reception

Friday, October 5, 2018

7:00 am – 4:00 pm	Table Top Displays AccountingPlay.com Wiley
7:00 am – 8:00 am	Continental Breakfast
8:00 am – 8:10 am	President’s Welcome Speaker: Lori M. Olsen, Central Michigan University
8:10 am – 9:05 am	Facilitating Data-Driven Innovation: How Public-Private Collaboration Improves Outcomes Personal Development - 1.0 CH Speaker: Darshan Shah, State of Indiana, Management Performance Hub
9:15 am - 10:15 am	Perspective on High-Quality Teaching from the Cook Prize Winners Personal Development - 1.2 CH Speaker: Susan M. Curtis, University of Illinois-Urbana-Champaign
10:15 am – 10:45 am	Break
10:45 am - 12:00pm	Concurrent Sessions 1.01: Competency-Based Learning in Accounting Education Personal Development - 1.5 CH Presenter: Christine A. Denison, Iowa State University 1.02: Activities, Resources, and Takeaways from AAA’s Intensive Data and Analytics Summer Workshop Specialized Knowledge - 1.5 CH Presenter: Wendy Tietz, Kent State University 1.03: Research about Board and Strategy Business Management and Organization - 1.5 CH Moderator: Oksana Kim, Minnesota State University, Mankato The Effects of Incentive Systems and Organizational Culture on Strategy Surrogation Kazeem O. Akinyele, University of Wisconsin–Oshkosh Discussant: Oksana Kim, Minnesota State University, Mankato Foreign Nationals on the Board of Directors of Russian Public Companies: Are they Gatekeepers or a Lobbying Mechanism? Oksana Kim, Minnesota State University, Mankato Discussant: Yu-Ho Chi, The University of Tennessee at Martin Patience in the Boardroom: Female Board Representation and CEO Performance-Induced Turnover Oksana Kim, Minnesota State University, Mankato Yu Flora Kuang, The University of Melbourne Bo Qin, The University of Melbourne Discussant: Kazeem O. Akinyele, University of Wisconsin–Oshkosh 1.04: Teaching and Learning Cases Accounting - 1.5 CH Moderator: Barbara W. Scofield, Washburn University Banking and Budgeting: A Case of Integrated Learning Anne M.A. Sergeant, Grand Valley State University Neal VandenBerg, Grand Valley State University Discussant: Barbara W. Scofield, Washburn University Introducing Students to the Direct Method Statement of Cash Flows Robert K. Trout, Coe College Discussant: Neal VandenBerg, Grand Valley State University The Ethical Interview: Professional Engagement in Undergraduate Accounting Larita J. Killian, Indiana University–Purdue University Columbus Fabiola Monje-Cueto, Universidad Privada Boliviana Christopher Brandon, Indiana University–Purdue University Columbus Discussant: Robert K. Trout, Coe College 1.05: Research in Financial Accounting I Accounting - 1.5 CH Moderator: Liya Hou, The University of Texas at Dallas The Sarbanes-Oxley Act and Market Efficiency: A Case of 10-K Filings Shrikant Jategaonkar, Southern Illinois University Edwardsville Rakesh Bharati, Southern Illinois University Edwardsville Susan Crain, Missouri State University Discussant: TBD Financial Reporting Consequences of Sovereign Wealth Funds’ Competing Investment Objectives David Godsell, University of Illinois at Urbana-Champaign Discussant: TBD
12:00 pm - 1:30 pm	Lunch Personal Development - 1.0 CH Introduction Speaker: Richard Walstra, Dominican University Data and Analytics - Embracing Change and Preparing Future Accountants Speaker: Ann C. Dzuranin, Northern Illinois University
1:45 pm - 3:25 pm	Concurrent Sessions 2.01: Panel Session: Anatomy of a Semester Personal Development - 2.0 CH Panelists: Katherine Campbell, University of North Dakota Dee Ann Ellingson, University of North Dakota Lori M. Olsen, Central Michigan University Matthew T. Stern, DePaul University Richard Walstra, Dominican University 2.02: Data and Analytics for your Accounting Courses: Diving into Data and Analytics—Ways to Incorporate Data and Analytic Skills into any Accounting Course Specialized Knowledge - 2.0 CH Presenter: Ann C. Dzuranin, Northern Illinois University 2.03: Research in Taxation Taxes - 2.0 CH Moderator: Yu-Ho Chi, The University of Tennessee at Martin Auditor Tax Advisory Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services? Joanna Shaw, Michigan State University Wayne L. Nesbitt, Michigan State University Anh V. Persson, Michigan State University Discussant: Linval Frazer, SUNY College at Old Westbury Audit Quality Effects of PCAOB’s 2006 Tax Service Restrictions Matthew A. Notbohm, University of North Dakota Adrian Valencia, Florida Gulf Coast University Discussant: Joanna Shaw, Michigan State University Do Gatekeepers of Taxation Need More Ethics and Enforcement to Move the Needle of Compliance North? Linval Frazer, SUNY College at Old Westbury Discussant: Matthew A. Notbohm, University of North Dakota 2.04: Issues in Accounting I Accounting - 2.0 CH Dialogue Session Facilitator: Joseph Foy, SUNY College at Old Westbury Developing a Reliable and Valid Instrument Measuring Tax Compliance and Noncompliance Joseph Foy, SUNY College at Old Westbury Vijay Sampath, CUNY Earnings Management, Benchmarks, and Market Valuation Fanghong (Jason) Jiao, Bradley University Partnership Formation and GAAP Barbara W. Scofield, Washburn University 2.05: The Effects of Disclosures Accounting - 2.0 CH Moderator: Jeff Lawrence McMullin, Indiana University Bloomington Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language Richard Arnold Cazier, The University of Texas at El Paso Jeff Lawrence McMullin, Indiana University Bloomington John S. Treu, West Virginia University Discussant: Yadav Krishna Gopalan, Indiana University Bloomington The Effects of Ratings Disclosure by Bank Regulators Yadav Krishna Gopalan, Indiana University Bloomington Discussant: Liya Hou, The University of Texas at Dallas Too Much of a Good Thing? Mandatory Risk Disclosure and Corporate Innovation Shiu-Yik Au, University of Manitoba Hongping Tan, McGill University Discussant: Jeff Lawrence McMullin, Indiana University Bloomington
3:25 pm - 3:55 pm	Break Sponsored by
3:55 pm - 5:35 pm	Concurrent Sessions 3.01 Part 1: Teaching International Financial Reporting Standards (IFRS): Comprehensive Overview of Updates to IFRS9, IFRS15, and IFRS16 Specialized Knowledge - 2.0 CH Presenter: Patricia Ann Goedl, University of Cincinnati 3.01 Part 2: Teaching Introductory Financial Accounting with Financial Statement Analysis Projects Presenter: Barbara W. Scofield, Washburn University 3.02: Emerging Issues Forum: Highlights from AAA’s Blockchain Technology Conference Specialized Knowledge - 2.0 CH Presenter: Susan V. Crosson, Center for Advancing Accounting Education, American Accounting Association 3.03: Nonprofit and International Research Accounting - 2.0 CH Moderator: Scott Dell, Marian University Nonprofit Governance and Financial Reporting Quality in a Changing University Setting Martha Louise Stilwell, University of Evansville Discussant: Claire Deng, Ryerson University Predicting Financial Distress in Private Colleges and Universities Jeffrey A. Byrne, Indiana University Southeast Discussant: Martha Louise Stilwell, University of Evansville Social Media Attention and Earnings Management: Evidence from China Peng Wu, Southeast University Shan Lu, Southeast University Claire Deng, Ryerson University Jie Gao, Southeast University Discussant: Sergey Komissarov, University of Wisconsin–La Crosse 3.04: Research in Auditing Auditing - 2.0 CH Moderator: Mfon J. Akpan, National Louis University Auditing for Racism, Sexual Harassment and Fraud Proclivity, Proposed Models to Use to Help Avoid Discrimination Mega Losses Jana Wilhelm, University of Kentucky Paul Wilhelm, University of Kentucky Discussant: Mfon J. Akpan, National Louis University Does Internal Control Improve the Attestation Function and by Extension Assurance Services? Linval Frazer, SUNY College at Old Westbury Discussant: Bolortuya Enkhtaivan, Western Michigan University The Busy Season Consequences of Non-Timely Audit Reports on Audit Reporting Lag: Exploring Office Level Domino Effects Justyna Skomra, The Pennsylvania State University Erie R. Drew Sellers, Kent State University Discussant: Jana Wilhelm, University of Kentucky The More, the Merrier? The Role of an Auditor’s Certification in Loan Pricing Bolortuya Enkhtaivan, Western Michigan University Zagdbazar Davaadorj, Texas A&M International University Discussant: Justyna Skomra, The Pennsylvania State University Erie 3.05: Trading, Valuation, and Market Efficiency Accounting - 2.0 CH Moderator: Jonathan Black, Purdue University Why Do Dividends Affect Valuation? Zachary R. Kaplan, Washington University Gerardo Perez Cavazos, Harvard University Discussant: Jonathan Black, Purdue University Do Analysts’ Forecasts Predict their own Forecast Error? Evidence from the Horizon of Forecasted Earnings Charles Ham, Washington University Zachary R. Kaplan, Washington University Zawadi Rehema Lemayian, Washington University Discussant: Jonathan Black, Purdue University
6:00 pm - 7:30 pm	Reception with Effective Learning Strategies Displays Accounting - 1.0 CH Poster 1: Improving Engagement of Senior or Graduate Level Students Cynthia Anna Dittmer, Coe College Poster 2: Moving to the Cloud–Strategies of Bringing a Real-Life Case to Quickbooks Online Yao Zhang, Robert Morris University Jacob C. Peng, Robert Morris University Chenchen Huang, Buffalo State College, SUNY Poster 3: Case Study of State Government Finances—Four Good Examples and Four Basket Cases William John Bergman, Truth in Accounting Poster 4: The Implementation of an Accounting Student-Led Study/Tutoring Center Caroline Burke, Western Michigan University Dawn L. Mason, Western Michigan University Poster 5: Team Based Learning in Management Accounting Brittany Cord, Luther College Poster 6: An Empirical Research on How Ratchet Effect Works in Related Parties Transaction Based under Fixed Effect Model Davhen Wong
Saturday, October 6, 2018

7:00 am - 8:00 am	Breakfast with Research Roundtable Forum Session Table 1: Fashion Point—Cutting Out the Middlemen Omair Haroon, Lahore University of Management Sciences Mohammad Basharullah, Lahore University of Management Sciences Once in a Lifetime: Analyst Teams and Crisis Events Kathryn Brightbill, The University of Iowa Table 2: Students’ Use of Note Sheets on Accounting Exams Terry Alan Baker, Wake Forest University Carol L. Cain, Winston-Salem State University George R. Violette, The University of Maine Exploring Student Responses Regarding Most Difficult Coursework Prior to Financial and Managerial Accounting Brian N. Wilson, St. Cloud State University Table 3: Improving Brainstorming by Improving Novice Auditors Performance in Brainstorming Sessions Kelsey R. Brasel, Ball State University Heather Carrasco, Texas Tech University Marcus M. Doxey, The University of Alabama Gary K. Taylor, The University of Alabama Audit Completion Variance, Audit Quality and Audit Fees Michael J. Imhof, Wichita State University Jamie Hoelscher, Southern Illinois University Edwardsville Scott E. Seavey, Florida Atlantic University
8:00 am - 8:20 am	Business Meeting
8:20 am - 8:50 am	Introduction Speaker: Richard Walstra, Dominican University The Quality of Accounting Education Research and Submissions Speaker: Natalie T. Churyk, Northern Illinois University
9:05 am - 10:45 am	Concurrent Sessions 4.01: Part 1: Teaching with Technology: Preparing Students for the Future: Embracing Disruptive Technology in Accounting Education Specialized Knowledge - 2.0 CH Presenters: Markus Ahrens, St. Louis Community College, Meramec Cathy J. Scott, Navarro College 4.01: Part 2: Teaching with Technology: Incorporating Virtual Reality in the Accounting Classroom Presenter: Mfon J. Akpan, National Louis University 4.02: Microsoft’s Power BI Basics Part 1 Specialized Knowledge - 2.0 CH Presenters: Guido L. Geerts, University of Delaware Gail Hoover King, Purdue University Northwest 4.03: Research in Accounting Information Systems Specialized Knowledge - 2.0 CH Moderator: Cory A. Campbell, Indiana State University Factors Impacting Organizational Performance through Increased Data Analytics Cory A. Campbell, Indiana State University Discussant: Yao Zhang, Robert Morris University The Technology Committee’s Identity Crisis Steven A. Harrast, Central Michigan University Amy Swaney, Central Michigan University Discussant: Cory A. Campbell, Indiana State University 4.04: Research in Management Accounting Accounting - 2.0 CH Moderator: Mehmet C. Kocakulah, University of Wisconsin–La Crosse Affect and Performance under Bonus, Penalty, and Hybrid Incentive Contracts Linda Ragland, University of New Hampshire Lee Kersting, Northern Kentucky University Nathan V. Stuart, University of Wisconsin–Oshkosh Ann C. Dzuranin, Northern Illinois University Discussant: Sergey Komissarov, University of Wisconsin–La Crosse Implementing Activity-Based Costing (ABC) an Individual Deposit Services in Banking Mehmet C. Kocakulah, University of Wisconsin–La Crosse Sergey Komissarov, University of Wisconsin–La Crosse Discussant: TBD The Other Side of Clawback Provisions in Executive Compensation Contracts: Evidence from Investment Efficiency Cheol Lee, Wayne State University Sohyung Kim, Brock University Santanu Mitra, Wayne State University Myung Seok Park, Virginia Commonwealth University Discussant: Nathan V. Stuart, University of Wisconsin–Oshkosh 4.05: Research in Financial Accounting II Accounting - 2.0 CH Moderator: Liya Hou, The University of Texas at Dallas Truncating Optimism Zachary R. Kaplan, Washington University Xiumin Martin, Washington University Yifang Xie, Washington University Discussant: David Godsell, University of Illinois at Urbana-Champaign When are Fair Value Estimates Comparable? Evidence from the SFAS No. 157 Fair Value Hierarchy Jonathan Black, Purdue University Zeyun (Jeff) Chen, Texas Christian University Marc Cussatt, Washington State University Discussant: Zachary R. Kaplan, Washington University Does Product Market Competition Affect Analysts’ Target Price Property? Rajesh Kumar Sinha, Indian Institute of Management Kaveri Krishnan, Indian Institute of Management Visakhapatnam Discussant: TBD
10:45 am – 11:15 am	Break
11:15 am – 12:30 pm	Concurrent Sessions 5.01: Panel Session: Advising Accounting Student Organizations Personal Development - 1.5 CH Panelists: Katherine Campbell, University of North Dakota Dee Ann Ellingson, University of North Dakota Steven A. Harrast, Central Michigan University Elizabeth A. Murphy, DePaul University 5.02: Microsoft’s Power BI Basics Part 2 Specialized Knowledge - 1.5 CH Panelists: Guido L. Geerts, University of Delaware Gail Hoover King, Purdue University Northwest 5.03: Issues in Accounting II Accounting - 1.5 CH Dialogue Session Facilitator: Richard Walstra, Dominican University An Examination of the Legalization of Marijuana: The Legal System, Potential Costs to Employers, and Taxes Lee Kersting, Northern Kentucky University Teressa Elliott, Northern Kentucky University Bob Salyer, Northern Kentucky University Use of the Dollar Graphic by U.S. Railroad Companies in the Post-World War II Era Kevin Feeney, Southern Connecticut State University What Role Does Mathematics Play in Accounting Performance? A Focus on Students’ Beliefs and Attitudes Senfeng Liang, University of Wisconsin–Stevens Point Ruixue Du, University of Wisconsin–Stevens Point Christine Schalow, University of Wisconsin–Stevens Point 5.04: Political Issues and Foreign Investment Accounting - 1.5 CH Moderator: Matthew A. Notbohm, University of North Dakota Does the Threat of Takeover Discipline Managers? New Evidence from the Foreign Investment and National Security Act David Godsell, University of Illinois at Urbana-Champaign Discussant: Zachary R. Kaplan, Washington University Political Ideology and CEO Performance under Crisis Matthew A. Notbohm, University of North Dakota Katherine Campbell, University of North Dakota Adam Smedema, University of Wisconsin Cullen Goenner, University of North Dakota Discussant: Chase Michael Potter, Washington University The Use of Financial Reporting Discretion and Political Visibility: Evidence from the Iran Threat Reduction Act Chase Michael Potter, Washington University Discussant: David Godsell, University of Illinois at Urbana-Champaign 5.05: Research in Financial Accounting III Accounting - 1.5 CH Moderator: Yifang Xie, Washington University Have Retailers Reduced Debt in Anticipation of a New Leasing Standard? David Gray, North Central College Abbie Lynne Daly, University of Wisconsin–Whitewater Discussant: David A. Ziebart, University of Kentucky Option Compensation and Optimistic Bias in Management’s Earnings Forecasts David A. Ziebart, University of Kentucky Yu-Ho Chi, The University of Tennessee at Martin Terry Campbell, Indiana University Bloomington Discussant: Fanghong (Jason) Jiao, Bradley University The Effect of Bank Competition on Accounting Conservatism Liya Hou, The University of Texas at Dallas Discussant: Yadav Krishna Gopalan, Indiana University
1:30 pm - 4:30 pm	Workshop: Microsoft's Power BI Advanced (PC based) Parts 3 and 4 Specialized Knowledge - 3.6 CH Presenters: Guido L. Geerts, University of Delaware, Gail Hoover King, Purdue University Northwest

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. 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.nasbaregistry.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