Thursday,  April 4, 2019

4:00 pm – 8:00 pm

Table Top Displays
  

6:30 pm – 8:00 pm

Welcome Reception

Friday, April 5, 2019

7:00 am – 4:00 pm

Table Top Displays
Glein Exam Prep  Wiley

7:00 am – 8:00 am

Continental Breakfast

8:10 am – 9:05 am

Sustainability Reporting: What is Changing and What Academics Need to Know
Personal Development - 1.0 CH
Speaker: Jeffrey Hales, Georgia Institute of Tecnology

9:15 am – 10:15 am

Data and Analytics: Curriculum Innovation to Meet Employer Needs
Specialized Knowledge - 1.2 CH
Speaker: Ann C. Dzuranin, Northern Illinois University

10:15 am – 10:45 am

Break

10:45 am – 12:00 pm

Concurrent Sessions

1.01 Part 1: Equipping Students for the Accounting Profession with Collaborative Learning
Personal Development - 1.5 CH
Presenters: Sarah Cathryn McCrary, Georgia Gwinnett College
Tomeika Williams, Baker College

1.01 Part 2: Making Learning Visible in the Accounting Classroom: Helping Learners Discover “What They Don’t Know”
Presenter: Lana Becker, East Tennessee State University

1.02: 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 - 1.5 CH
Presenter: Ann C. Dzuranin, Northern Illinois University

1.03: Financial Statement and Earnings Management Disclosures
Accounting - 1.5 CH
Dialogue Session Facilitator: Noema Amy Santos, State College of Florida, Manatee-Sarasota

Does Bank Competition Affect Managers’ Asymmetric Disclosure?
Liya Hou, The University of Texas at Dallas

The Effect of Financial Statement Transparency on the Likelihood of Restatement
Paige D. Bressler, College of Charleston

The Management of Nonearnings Measures Evidence from Initial Public Offering Firms
Snow Xue Han, San Francisco State University
Su-Jane Hsieh, San Francisco State University

The Real Effect of Disclosure on Company Decisions: Evidence from Portfolio Choices of Investment Companies
Zhe Wang, Georgia State University

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

Employee Quality and Firm Value: Evidence from Initial Public Offerings (IPOs)
Patrick Woong Ryu, The University of Georgia
Discussant: Abhijit Barua, Florida International University

The Impact of CEO’s Social Network on Shareholders: Evidence from Compensation Contract
Zhijian He, Florida Atlantic University
Discussant: Robin W. Roberts, University of Central Florida

1.05: Accounting and Society
Specialized Knowledge - 1.5 CH
Dialogue Session Facilitator: Robin L. Knowles, Texas A&M International University

Do People Perceive the Implications of Religiosity on Accounting Information: An Investor Perspective
Yiding Wang, The University of Oklahoma

Do United States Accountants’ Personal Values Match the Profession’s Values (Ethics Code)?
Donald Lamar Ariail, Kennesaw State University
Katherine Taken Smith, Texas A&M University–Corpus Christi
Murphy Smith, Texas A&M University–Corpus Christi

Managerial Accounting Relevance in a 19th Century Communistic Religious Society
Tonya K. Flesher, The University of Mississippi
Dale L. Flesher, The University of Mississippi

Are Lending Decisions Influenced by Knowledge About a Loan Applicant's Internal Auditing?
Arnold Schneider, Georgia Institute of Technology
(Paper moved from Session 5.04: Accounting Knowledge and Decision Making)

12:00 pm – 1:30 pm

Lunch
Personal Development - 1.0 CH

Introduction
Speaker: Karen B. McCarron, Georgia Gwinnett College

Defining Challenges and Solutions of Sustainability an Interdisciplinary Effort
Speaker: Sandria S. Stephenson, Kennesaw State University

1:45 pm – 3:25 pm

Concurrent Sessions

2.01 Part 1: A SWOT Analysis of Accounting for Entrepreneurs
Personal Development - 2.0 CH
Presenters: Earl Godfrey, Gardner–Webb University
Michele M. McGowan, King’s College
Melissa W. Hickman, Reinhardt University
Tara H. Saracina, Claflin University

2.01 Part 2: Integrating Healthcare into the Accounting Curriculum Through a Capital Investment Decision- Making Simulation
Presenters: Melissa W. Hickman, Reinhardt University
Michele M. McGowan, King’s College
Tara H. Saracina, Claflin University

2.01 Part 3: Practical Ways to Incorporate Critical Thinking in Introductory Accounting Classes
Presenters: Brenda Mattison, Tri-County Technical College
Tracie Miller-Nobles, Austin Community College

2.02: Activities, Resources, and Takeaways from AAA’s Intensive Data and Analytics Summer Workshop
Specialized Knowledge - 2.0 CH
Presenter: Wendy Tietz, Kent State University

2.03: Accounting in Context: Past, Present, and Future
Accounting - 2.0 CH
Moderator:Karen B. McCarron, Georgia Gwinnett College

An Investigation into U.S. Centric Railroad Accounting Research: 1820 to Date
Dale L. Flesher, The University of Mississippi
Gary John Previts, Case Western Reserve University
Discussant: Edward Thomas, The University of Alabama at Birmingham

Financial Statement Fraud: Lessons Learned from Selected Legal Cases in the Past Twenty Years
Stephen Blythe, Tarleton State University
James Goodpasture, Tarleton State University
Discussant: Michael Decker, Florida Atlantic University

From Turn of the “Century” to Economic Downturn: Case Study of Alger-Sullivan Lumber Company and Century, Florida
Barbara S. White, University of West Florida
Discussant: Susan E. Anderson, Elon University

2.04 Part 1: Doctoral Student Faculty Interchange II
Accounting - 2.0 CH
Moderator:Phillip Kamau Njoroge, Coastal Carolina University

Analysts’ Cash Flow Forecasts and the Cost of Equity Capital
Mengyu Ma, Florida International University
Discussant: Benjamin Curtis Whipple, The University of Georgia

Investor Reactions to Corporate Political Activity Disclosure: Role of Affect
Natalia Ardasheva, University of Central Florida
Discussant: Mark Kohlbeck, Florida Atlantic University

2.04 Part 2: Panel: Turning Feedback into Success— How to Handle Reviews in the Publication Process
Moderator:Phillip Kamau Njoroge, Coastal Carolina University

Panelists: Raginee Baruah, Maastricht University
Mark Kohlbeck, Florida Atlantic University
Robin W. Roberts, University of Central Florida
Benjamin Curtis Whipple, The University of Georgia

2.05: Human Factor in Financial Accounting and Tax Reporting
Accounting - 2.0 CH
Moderator:Bert J. Zarb, Embry-Riddle Aeronautical University

Accounting Restatements and Departures of Audit Committee Members: Evidence from Director Characteristics
Wu-Po Liu, Florida International University
Hua-Wei Huang, National Cheng Kung University
Discussant: Marilyn Colpitts, Embry-Riddle Aeronautical University

Earnings Management through Income Tax Expense: What is Management’s Favorite Tool?
Mollie E. Mathis, Auburn University
Zhuoli Zhou Axelton, Washington State University
Abbie Sadler, Oklahoma State University
Discussant: Joseph Krupka, Savannah State University

Honesty in Personal Tax Reporting: Ethical Prompts, Individual Factors, and Tax Reform
Charles D. Bailey, James Madison University
James M. Plecnik, Loyola Marymount University
Discussant: TBD

Analyst Reputation and Limited Attention: How Does Firm Visibility Impact Measures of Reputation?
Kristin Cathleen Roland, Elon University
Sanghyuk Byun, Sogang University
Discussant: Sandria S. Stephenson, Kennesaw State University
(Paper moved from Session 4.04: Financial Analysis and Investment Decisions)

3:25 pm – 3:55 pm

Break

3:55 pm – 5:35 pm

Concurrent Sessions

3.01 Part 1: Bridging the Gap Between Understanding and Experiencing Technology
Specialized Knowledge - 2.0 CH
Presenter: Holly Hawk, The University of Georgia

3.01 Part 2: The Future of Technology and Accounting Education: Developing Creative, Critical Thinkers in the Classroom
Presenters: Markus Ahrens, Saint Louis Community College, Meramec
Cathy J. Scott, University of North Texas–Dallas

3.02: Emerging Issues Forum: Highlights from AAA’s Blockchain Technology Conference
Specialized Knowledge - 2.0 CH
Presenter: Susan V. Crosson, American Accounting Association

3.03: Auditing Contexts and Issues
Auditing - 2.0 CH
Moderator:Surani Nishani Vincent, The University of Tennessee at Chattanooga

At What Life Cycle Stage Does the Auditors’ Going Concern Report Add Value?
Jiaxin (Jasmine) Liu, Adelphi University
Kathleen M. Bakarich, Hofstra University
Joseph Weintrop, Baruch College–CUNY
Discussant: Bruce Ian Davidson, University of West Florida

Culture and Audit Quality: Evidence from PCAOB Inspection Reports
Angel Arturo Pacheco Paredes, Texas A&M International University
Robin L. Knowles, Texas A&M International University
Discussant: Dana Marie Wallace, University of Central Florida

Enhancing Audit Interviews with FAINT: The Forensic Assessment Interview Technique
Robert A. Seay, Tennessee Tech University
Emily Seay Keenan, Ohio University
Discussant: TBD

Internal Control Opinion Shopping: Does Initial Audit Fee Discounting Matter?
Wu-Po Liu, Florida International University
Discussant: Aretha Y. Hill, Florida A&M University

3.04: Accounting Education and Application
Accounting - 2.0 CH
Moderator:William C. Quilliam, Florida Southern College

Advanced Emissions Solutions, Inc.: An Accounting Case Study
Lynn H. Clements, Florida Southern College
Ashlyn VanDenDriessche, Florida Southern College
Discussant: Stacy R. Bibelhauser, Western Kentucky University

Applying a Technology Faculty’s Teaching Strategies to Develop Accounting Faculty to Teach Technology
Kristine M. Brands, United States Air Force Academy
Discussant: Kristin Cathleen Roland, Elon University

Do Accounting Students Possess the Values Needed to Practice Accounting?
Donald Lamar Ariail, Kennesaw State University
Murphy Smith, Texas A&M University–Corpus Christi
Katherine Taken Smith, Texas A&M University– Corpus Christi
Discussant: Noema Amy Santos, State College of Florida, Manatee-Sarasota

Tintype, Inc. Audit Completion Case
Gabriel Saucedo, Seattle University
Nicole Wright, James Madison University
Discussant: Paige D. Bressler, College of Charleston

3.05: Banking, Working Capital, and Financial Structure
Specialized Knowledge - 2.0 CH
Moderator: Aundrea Kay Guess, Samford University

Cryptocurrency for Products and Services: A Case Study Illustration on Digital Cryptocurrencies and Their Use in a Business Environment
Russell Engel, Southern Connecticut State University
James Vincent Aselta, Southern Connecticut State University
David Allen, Southern Connecticut State University
Discussant: Charlene Parnell Spiceland, Simmons College

Disappearing Working Capital
Hyun Jong Na, The George Washington University
Discussant: Terry Alan Baker, Wake Forest University

Identifiable Intangible Assets and Capital Structure
Steve C. Lim, Texas Christian University
Antonio J. Macias, Baylor University
Thomas Moellert, Texas Christian University
Discussant: Kyle Keller, University of the Incarnate Word

The Effect of Bank Competition on Accounting Conservatism: Evidence from a Natural Experiment
Liya Hou, The University of Texas at Dallas
Discussant: Mary E. Howard, Tennessee Tech University

6:00 pm – 7:30 pm

Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH

Poster 1:
Data Analytics in Introductory Accounting Courses
Tracie Lynn Miller, Austin Community College
Wendy Tietz, Kent State University

Poster 2:
Digging Down into the Data
Karen Reynolds Mattison, Presbyterian College

Poster 3:
How Good was the Incurred Loss Model During the 2008 Financial Crisis
Kwangsoo Lim, The Citadel

Poster 4:
Integrating LinkedIn and MOOCs into the Accounting Classroom
Scott Dell, Marian University

Poster 5:
PLUM: A Teaching Learning Tool for Understanding Computer-Based GL Systems
James McKee, Retired

Poster 6:
Reflections and Lessons Learned from Teaching Accounting Ethics
Kristine M. Brands, United States Air Force Academy

Poster 7:
Strategies for Teaching Business Ethics: Do Religiously Based Institutions Have a Higher Calling?
Melissa W. Hickman, Reinhardt University
Tara H. Saracina, Claflin University
Michele M. McGowan, King’s College

Poster 8:
Students’ Reaction to Self-Grading Homework Assignments to Financial Accounting Classes
Karen B. McCarron, Georgia Gwinnett College
Taewoo Park, Georgia Gwinnett College
Yvonne Ellis, Georgia Gwinnett College

Poster 10:
Understanding Accounting Through Experiential Learning
Barry Richard Palatnik, Stockton University

Poster 11:
Visual Concept Mapping for Critical Thinking and Knowledge Retention: A Pedagogical Tool in Intermediate Accounting
Rhonda Fawbush, Tusculum University

Saturday, April 6, 2019

7:00 am – 8:20 am

Breakfast and Research Roundtable Forum Session
Accounting - 1.0 CH

Table 1:
Escalating Commitment and Restatements: Potential Unintended Consequences of Partner Signature
Emily Seay Keenan, Ohio University
Jennifer Lynn Sustersic Stevens, Ohio University
Aaron Wilson, Ohio University

Table 2:
The Monitoring Efficiency of Independent Directors: Evidence from Director Co-Option
Bilal Al Dah, American University of Beirut
Mustafa Abdullah Dah, Lebanese American University
Samira Abi Dames, Lebanese American University

Table 3:
Did U.S. Banks Manage Their Earnings in the Aftermath of the 2007-2009 Financial Crisis? Evidence from the Post-Crisis Housing Market Burak Dolar, Western Washington University

Table 4:
Predicting Aggregate Stock Returns with Aggregate
Accrual Components
Liya Hou, The University of Texas at Dallas

Table 5:
Implementation of International Financial Reporting Standards: A Perspective of Nigerian Companies’ Experiences
Felix E. Amenkhienan, Radford University

Table 6:
Do Manufacturing Firms Mangage Nonoperating Costs to Exceed the Earnings Benchmark of Zero? Steven C. Hall, University of Nebraska at Kearney

Table 7:
Models for Integrating Conscience, Ego Depletion and Social Dominance Orientation: Fighting Fraud and Discrimination Culturally in Organizations
Jana Wilhelm, University of Kentucky

Table 8:
PwC and the Colonial Bank Fraud: Ethical Lapses and Violations of Auditing Standards
Donald Lamar Ariail, Kennesaw State University
Donald Larry Crumbley, Louisiana State University

8:00 am – 8:20 am

Business Meeting

8:20 am – 8:50 am

Introduction
Speaker: Karen McCarron, Georgia Gwinnett College

Bold Transformations Toward a Prosperous Society
Speaker: Marc A. Rubin, AAA President

9:05 am – 10:45 am

Concurrent Sessions

4.01 Part 1: Making the Case for Using Excel in
Introductory Accounting Courses
Personal Development - 2.0 CH
Presenters: Christine A. Jonick, University of North Georgia
Jennifer Schneider, University of North Georgi

4.01 Part 2: Using Movie Clips to Help Teach Accounting Principles
Presenter: Kelli Horne, Lander University

4.02: Microsoft’s Power BI Basics Part I
Specialized Knowledge - 2.0 CH
Presenters: Guido L. Geerts, University of Delaware
Gail Hoover King, Washburn University

4.03: Accounting, Government, and Regulations
Accounting - 2.0 CH
Moderator: Robin L. Knowles, Texas A&M International University

Do Chief Risk Officers and Risk Committees Perform a Role in Addressing Environmental, Social, and Governance Risk?
Angel Arturo Pacheco Paredes, Texas A&M International University
Clark M. Wheatley, Florida International University
Discussant: Zhijian He, Florida Atlantic University

Does SEC Enforcement Improve Financial Reporting Quality?
Ryan T. Dunn, Auburn University
Discussant: Susan E. Anderson, Elon University

Why do Politicians Change Auditors? Determinants and Consequences of Municipal Auditor Turnover
Angela K. Gore, The George Washington University
Hyun Jong Na, The George Washington University
Discussant: Charlene Parnell Spiceland, Simmons College

4.04: Financial Analysis and Investment Decisions
Accounting - 2.0 CH
Moderator: Keith T. Jones, University of North Alabama

Analyst Reputation and Limited Attention: How Does Firm Visibility Impact Measures of Reputation?
Kristin Cathleen Roland, Elon University
Sanghyuk Byun, Sogang University
Discussant: Sandria S. Stephenson, Kennesaw State University
(Paper moved to Session 2:05: Human Factor in Financial Accounting and Tax Reporting)

Corporate Derivatives as a Manager-Specific Investment
Robert Brooks, The University of Alabama
Shawn Mobbs, The University of Alabama
Troy Pollard, The University of Alabama
Discussant: Dana Marie Wallace, University of Central Florida

Enterprise Risk Management and Firm Reputation
Paul Walker, St. John’s University
David Pooser, St. John's University
Discussant: Aretha Y. Hill, Florida A&M University

Heterogeneous Beliefs, Speculation of Investors and Voluntary Disclosure
Zhiwei Xu, Rutgers, The State University of New
Jersey, Newark and New Brunswick
Discussant: Stacy R. Bibelhauser, Western Kentucky University

4.05: Data Analysis and Information Systems
Specialized Knowledge - 2.0 CH
Moderator: Rosemond Desir, Florida Atlantic University

Action Research into Business Conduct: Application of Online Assessment Tools to Measure the Effectiveness of Ethical Instruction
William Black, University of North Georgia
Barbara S. White, University of West Florida
Discussant: Paige D. Bressler, College of Charleston

Application of Stochastic Linear Programming in Managerial Accounting: Scenario Analysis Approach
Di Wu, California State University, Bakersfield
Ji Li, California State University, Bakersfield
Yong Choi, California State University, Bakersfield
Discussant: Joseph Krupka, Savannah State University

Does Data Ambiguity Lead to Suboptimal Auditor
Judgment and Decision Making?
Travis Paxton Holt, Auburn University
Tina M. Loraas, Auburn University
Discussant: TBD

10:45 am – 11:15 am

Break

11:15 am – 12:30 pm

Concurrent Sessions

5.01 Part 1: Incorporate Strategic and Emerging Technologies into Your Accounting Courses!
Specialized Knowledge - 1.5 CH
Presenters: Deniz A. Appelbaum, Montclair State University
Graham Gal, University of Massachusetts Amherst
Robyn L. Raschke, University of Nevada, Las Vegas

5.01 Part 2: Transform Your Accounting Classes with Data Analytics, Technology, and Visualization
Presenter: Kristine M. Brands, United States Air Force Academy

5.02: Microsoft’s Power BI Basics Part II
Specialized Knowledge - 1.5 CH
Presenters: Guido L. Geerts, University of Delaware
Gail Hoover King, Washburn University

5.03: Accounting Education Best Practices
Specialized Knowledge - 1.5 CH
Moderator: Larry Michael Stiles, The University of North Carolina at Chapel Hill

Academic Dishonesty and Online Exams
David R. Upton, The University of North Carolina at Greensboro
Ayalew A. Lulseged, The University of North Carolina at Greensboro
Discussant: Lisa-Ann Polack, The University of Alabama at Birmingham

Business Student Perceptions of Faculty Attributes: An International Comparison
Donald Lamar Ariail, Kennesaw State University
Amine Khayati, Kennesaw State University
Discussant: Michael Decker, Florida Atlantic University

Instructor Generated YouTube Videos—An Effective Way to Teach Principles of Accounting
Jill D’Aquila, Jacksonville University
Daphne Wang, Jacksonville University
Angie Mattia, Jacksonville University
Discussant: Marilyn Colpitts, Embry-Riddle Aeronautical University

5.04: Accounting Knowledge and Decision Making
Specialized Knowledge - 1.5 CH
Dialogue Session Facilitator: Sandria S. Stephenson, Kennesaw State University

Analyst Coverage and Stock Price Crash Risk
Yvonne Lee, University of North Florida
Bin Srinidhi, The University of Texas at Arlington
Ramgopal Venkataraman, The University of Texas at Arlington

Are Lending Decisions Influenced by Knowledge About a Loan Applicant’s Internal Auditing?
Arnold Schneider, Georgia Institute of Technology
(Paper Moved to Session 1.05: Accounting and Society

5.05: Non-Profit and Gender Issues
Specialized Knowledge - 1.5 CH
Moderator: Carolyn B. Hughes, Asheville–Buncombe Technical Community College

An Examination of Internal Audit Function Size: Evidence from U.S. Government and Nonprofit Sector
Sarah Ann Garven, Middle Tennessee State University
Audrey Nicole Scarlata, Middle Tennessee State University
Discussant: Edward Thomas, The University of Alabama at Birmingham

CEO Gender and Managerial Entrenchment
Mustafa Abdullah Dah, Lebanese American University
Mohammad Jizi, Lebanese American University
Reem Kebbe, Lebanese American University
Discussant: Bruce Ian Davidson, University of West Florida

Maintaining the Legacy: How do Donors Respond to Financial Vulnerability in Not-for-Profit Organizations?
Elizabeth Hendrix Turner, The University of Texas at Brownsville
Clark M. Wheatley, Florida International University
Krishnamurthy Surysekar, Florida International University
Discussant: Terry Alan Baker, Wake Forest University

Workshop: Microsoft's Power BI Advanced (PC based) Parts 3 and 4
Specialized Knowledge - 3.6 CH
Presenter: Guido L. Geerts, University of Delaware
Gail Hoover King, Washburn University